XML 44 R34.htm IDEA: XBRL DOCUMENT
v3.19.1

Revenue Recognition (Impacts on Financial Statements) (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Mar. 29, 2019 | Mar. 30, 2018 | Mar. 29, 2019 | Mar. 30, 2018 | Jun. 30, 2018 | Jun. 29, 2018
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | $ 54,037 | $ 62,093 | $ 179,629 | $ 179,998 |  |
Total cost of revenues | 37,782 | 43,961 | 122,959 | 122,680 |  |
Selling and administrative expenses | 13,408 | 14,745 | 41,405 | 42,571 |  |
Net income (loss) | 4,339 | (2,390) | 5,899 | 2,396 |  |
ASSETS |  |  |  |  |  |
Accounts receivable, net | 45,622 |  | 45,622 |  | $ 45,571 | $ 43,068
Unbilled receivables | 28,474 |  | 28,474 |  | 22,794 | 14,167
Inventories | 10,309 |  | 10,309 |  | 9,774 | 21,290
Other current assets | 4,664 |  | 4,664 |  | 6,482 | 6,006
Deferred income taxes | 12,185 |  | 12,185 |  | 5,055 | 5,600
Other assets | 12,098 |  | 12,098 |  | 9,996 | 9,816
Liabilities [Abstract] |  |  |  |  |  |
Accrued expenses | 22,234 |  | 22,234 |  |  | 25,864
Advance payments and unearned revenue | 18,507 |  | 18,507 |  | 12,700 | 19,300
Unearned revenue | 8,071 |  | 8,071 |  | 7,295 | 6,593
Reserve for uncertain tax positions | 3,654 |  | 3,654 |  |  | 2,941
Equity [Abstract] |  |  |  |  |  |
Accumulated deficit | (734,837) |  | (734,837) |  | (740,736) | (746,359)
Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 54,114 |  | 167,044 |  |  |
Total cost of revenues | 37,762 |  | 115,681 |  |  |
Selling and administrative expenses | 13,369 |  | 41,331 |  |  |
Net income (loss) | 4,705 |  | 945 |  |  |
ASSETS |  |  |  |  |  |
Accounts receivable, net | 38,149 |  | 38,149 |  |  | 43,068
Unbilled receivables | 12,531 |  | 12,531 |  |  | 14,167
Inventories | 28,839 |  | 28,839 |  |  | 21,290
Other current assets | 4,324 |  | 4,324 |  |  | 6,006
Deferred income taxes | 12,730 |  | 12,730 |  |  | 5,600
Other assets | 11,799 |  | 11,799 |  |  | 9,816
Liabilities [Abstract] |  |  |  |  |  |
Accrued expenses | 21,865 |  | 21,865 |  |  |
Advance payments and unearned revenue | 25,530 |  | 25,530 |  |  | 19,300
Unearned revenue | 7,050 |  | 7,050 |  |  | 6,593
Reserve for uncertain tax positions | 3,617 |  | 3,617 |  |  |
Equity [Abstract] |  |  |  |  |  |
Accumulated deficit | (745,413) |  | (745,413) |  |  | $ (746,359)
Adjustments due to ASC 606 | Accounting Standards Update 2014-09 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 77 |  | (12,585) |  |  |
Total cost of revenues | (20) |  | (7,278) |  |  |
Selling and administrative expenses | (39) |  | (74) |  |  |
Net income (loss) | 366 |  | (4,954) |  |  |
ASSETS |  |  |  |  |  |
Accounts receivable, net | (7,473) |  | (7,473) |  | 2,503 |
Unbilled receivables | (15,943) |  | (15,943) |  | 8,627 |
Inventories | 18,530 |  | 18,530 |  | (11,516) |
Other current assets | (340) |  | (340) |  | 476 |
Deferred income taxes | 545 |  | 545 |  | (545) |
Other assets | (299) |  | (299) |  | 180 |
Liabilities [Abstract] |  |  |  |  |  |
Accrued expenses | (369) |  | (369) |  |  |
Advance payments and unearned revenue | 7,023 |  | 7,023 |  | (6,600) |
Unearned revenue | (1,021) |  | (1,021) |  | 702 |
Reserve for uncertain tax positions | (37) |  | (37) |  |  |
Equity [Abstract] |  |  |  |  |  |
Accumulated deficit | (10,576) |  | (10,576) |  | $ 5,623 |
Product sales |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 34,615 | 40,686 | 115,696 | 113,472 |  |
Total cost of revenues | 23,712 | 28,704 | 76,670 | 76,151 |  |
Product sales | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 34,919 |  | 105,481 |  |  |
Total cost of revenues | 24,046 |  | 71,276 |  |  |
Product sales | Adjustments due to ASC 606 | Accounting Standards Update 2014-09 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 304 |  | (10,215) |  |  |
Total cost of revenues | 334 |  | (5,394) |  |  |
Services |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 19,422 | 21,407 | 63,933 | 66,526 |  |
Total cost of revenues | 14,070 | $ 15,257 | 46,289 | $ 46,529 |  |
Services | Calculated under Revenue Guidance in Effect before Topic 606 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | 19,195 |  | 61,563 |  |  |
Total cost of revenues | 13,716 |  | 44,405 |  |  |
Services | Adjustments due to ASC 606 | Accounting Standards Update 2014-09 |  |  |  |  |  |
Income Statement Related Disclosures [Abstract] |  |  |  |  |  |
Total revenues | (227) |  | (2,370) |  |  |
Total cost of revenues | $ (354) |  | $ (1,884) |  |  |

X
- Definition Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsReceivableNetCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccruedLiabilitiesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_AssetsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130532-203044 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130531-203044 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 + Details
Name: | us-gaap_ContractWithCustomerLiabilityCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of obligation to transfer good or service to customer for which consideration has been received or is receivable, classified as noncurrent. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 8 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130532-203044 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=82913815&loc=SL49130531-203044 + Details
Name: | us-gaap_ContractWithCustomerLiabilityNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_CostOfGoodsAndServicesSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredIncomeTaxAssetsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after tax of income (loss) from continuing operations including portion attributable to the noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=108774443&loc=SL4569616-111683 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeStatementRelatedDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=82887183&loc=d3e6676-107765 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 35 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=68049868&loc=d3e3927-108312 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_InventoryNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | us-gaap_LiabilitiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount recognized for uncertainty in income taxes classified as noncurrent. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LiabilityForUncertainTaxPositionsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of current assets classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.8) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherAssetsCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of noncurrent assets classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_OtherAssetsNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerIncludingAssessedTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_SellingGeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount received for services rendered and products shipped, but not yet billed, for non-contractual agreements due within one year or the normal operating cycle, if longer. + References No definition available. + Details
Name: | us-gaap_UnbilledReceivablesCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_CalculatedUnderRevenueGuidanceInEffectBeforeTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_DifferenceBetweenRevenueGuidanceInEffectBeforeAndAfterTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_ProductMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ProductOrServiceAxis=us-gaap_ServiceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |