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Revenue Recognition (Tables) | 6 Months Ended
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Apr. 30, 2019
Topic 606 [Member] |
Schedule of Impacts of Topic 606 on Consolidated Financial Statements | The cumulative effect of the changes made to the Company’s Consolidated Balance Sheets as of November 1, 2018 as a result of the adoption of Topic 606 was as follows:
|  | October 31, 2018 |  |  | Adjustments due to Topic 606 |  |  | Balance at November 1, 2018 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  | $ | 13,759 |  |  | $ | 471 |  |  | $ | 14,230 |
Other assets |  |  | 13,505 |  |  |  | (132 | ) |  |  | 13,373 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 7,632 |  |  | $ | 995 |  |  | $ | 8,627 |
Deferred revenue, current portion |  |  | 11,347 |  |  |  | (240 | ) |  |  | 11,107 |
Long-term deferred revenue |  |  | 16,793 |  |  |  | 6,238 |  |  |  | 23,031 |
EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Accumulated deficit |  | $ | (990,867 | ) |  | $ | (6,654 | ) |  | $ | (997,521 | )
The following tables summarize the impacts of Topic 606 on the Company’s consolidated financial statements.
|  | April 30, 2019 |
|  | As reported |  |  | Adjustments |  |  | Balances without adoption of Topic 606 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  | $ | 11,078 |  |  | $ | (342 | ) |  | $ | 10,736 |
Other assets |  |  | 20,251 |  |  |  | (626 | ) |  |  | 19,625 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 10,954 |  |  | $ | (1,509 | ) |  | $ | 9,445 |
Deferred revenue |  |  | 16,331 |  |  |  | (886 | ) |  |  | 15,445 |
Long-term deferred revenue |  |  | 22,470 |  |  |  | (6,696 | ) |  |  | 15,774 |
EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Accumulated deficit |  | $ | (1,034,599 | ) |  | $ | 8,123 |  |  | $ | (1,026,476 | )
|  | For the Three Months Ended April 30, 2019 |
|  | As reported |  |  | Adjustments |  |  | Balances without adoption of Topic 606 |
Total revenues |  | $ | 9,216 |  |  | $ | 792 |  |  | $ | 10,008 |
Total cost of revenues |  |  | 12,856 |  |  |  | 767 |  |  |  | 13,623 |
Gross loss |  |  | (3,640 | ) |  |  | 25 |  |  |  | (3,615 | )
Administrative and selling expenses |  |  | 9,805 |  |  |  | — |  |  |  | 9,805 |
Research and development expenses |  |  | 4,178 |  |  |  | — |  |  |  | 4,178 |
Loss from operations |  |  | (17,623 | ) |  |  | 25 |  |  |  | (17,598 | )
Interest expense |  |  | (1,807 | ) |  |  | — |  |  |  | (1,807 | )
Other expense, net |  |  | (31 | ) |  |  | — |  |  |  | (31 | )
Loss before provision for income taxes |  |  | (19,461 | ) |  |  | 25 |  |  |  | (19,436 | )
Provision for income taxes |  |  | (69 | ) |  |  | — |  |  |  | (69 | )
Net loss |  | $ | (19,530 | ) |  | $ | 25 |  |  | $ | (19,505 | )
|  | For the Six Months Ended April 30, 2019 |
|  | As reported |  |  | Adjustments |  |  | Balances without adoption of Topic 606 |
Total revenues |  | $ | 26,999 |  |  | $ | 2,340 |  |  | $ | 29,339 |
Total cost of revenues |  |  | 32,844 |  |  |  | 1,042 |  |  |  | 33,886 |
Gross loss |  |  | (5,845 | ) |  |  | 1,298 |  |  |  | (4,547 | )
Administrative and selling expenses |  |  | 16,564 |  |  |  | — |  |  |  | 16,564 |
Research and development expenses |  |  | 10,458 |  |  |  | — |  |  |  | 10,458 |
Loss from operations |  |  | (32,867 | ) |  |  | 1,298 |  |  |  | (31,569 | )
Interest expense |  |  | (4,271 | ) |  |  | — |  |  |  | (4,271 | )
Other income, net |  |  | 129 |  |  |  | — |  |  |  | 129 |
Loss before provision for income taxes |  |  | (37,009 | ) |  |  | 1,298 |  |  |  | (35,711 | )
Provision for income taxes |  |  | (69 | ) |  |  | — |  |  |  | (69 | )
Net loss |  | $ | (37,078 | ) |  | $ | 1,298 |  |  | $ | (35,780 | )

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