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Revenue Recognition (Tables)

12 Months Ended

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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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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