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Revenue Recognition (Tables) | 12 Months Ended
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Oct. 31, 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:
|  |  |  |  |  | Adjustment |  |  | Balance at |
|  | October 31, |  |  | due to |  |  | November 1, |
|  | 2018 |  |  | Topic 606 |  |  | 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 as of and for the year ended October 31, 2019.
|  | October 31, 2019 |
|  |  |  |  |  |  |  |  |  | Balances without |
|  |  |  |  |  |  |  |  |  | adoption of |
|  | As reported |  |  | Adjustments |  |  | Topic 606 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Unbilled receivables |  | $ | 7,684 |  |  | $ | 97 |  |  | $ | 7,781 |
Other assets |  |  | 9,489 |  |  |  | (1,024 | ) |  |  | 8,465 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accrued liabilities |  | $ | 11,452 |  |  | $ | (1,097 | ) |  | $ | 10,355 |
Deferred revenue |  |  | 11,471 |  |  |  | 488 |  |  |  | 11,959 |
Long-term deferred revenue |  |  | 28,705 |  |  |  | (9,579 | ) |  |  | 19,126 |
EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Accumulated deficit |  | $ | (1,075,089 | ) |  | $ | 9,261 |  |  | $ | (1,065,828 | )
|  | For the Year Ended October 31, 2019 |
|  |  |  |  |  |  |  |  |  | Balances without |
|  |  |  |  |  |  |  |  |  | adoption of |
|  | As reported |  |  | Adjustments |  |  | Topic 606 |
Total revenues |  | $ | 60,752 |  |  | $ | 4,085 |  |  | $ | 64,837 |
Total cost of revenues |  |  | 82,021 |  |  |  | 1,478 |  |  |  | 83,499 |
Gross loss |  |  | (21,269 | ) |  |  | 2,607 |  |  |  | (18,662 | )
Administrative and selling expenses |  |  | 31,874 |  |  |  | - |  |  |  | 31,874 |
Research and development expenses |  |  | 13,786 |  |  |  | - |  |  |  | 13,786 |
Loss from operations |  |  | (66,929 | ) |  |  | 2,607 |  |  |  | (64,322 | )
Interest expense |  |  | (10,623 | ) |  |  | - |  |  |  | (10,623 | )
Other income, net |  |  | 93 |  |  |  | - |  |  |  | 93 |
Loss before provision for income taxes |  |  | (77,459 | ) |  |  | 2,607 |  |  |  | (74,852 | )
Provision for income taxes |  |  | (109 | ) |  |  | - |  |  |  | (109 | )
Net loss |  | $ | (77,568 | ) |  | $ | 2,607 |  |  | $ | (74,961 | )

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