The following tables present the impact of the adoption of ASC 606 on our previously reported historical results for the periods presented (in thousands):



2017 Balance Sheet Impact
	December 31, 2017
	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Assets
Current assets:
Cash and cash equivalents	$	40,293		$	—		$	40,293
Accounts receivable	9,894			(8,419		)	1,475
Commissions receivable - current	—			109,666			109,666
Prepaid expenses and other current assets	4,845			(540		)	4,305
Total current assets	55,032			100,707			155,739
Commissions receivable - non-current	—			169,751			169,751
Property and equipment, net	4,705			—			4,705
Other assets	7,317			(30		)	7,287
Intangible assets, net	7,540			—			7,540
Goodwill	14,096			—			14,096
Total assets	$	88,690		$	270,428		$	359,118
Liabilities and stockholders’ equity
Current liabilities:
Accounts payable	$	3,246		$	—		$	3,246
Accrued compensation and benefits	15,498			—			15,498
Accrued marketing expenses	4,088			605			4,693
Other current liabilities	3,815			(1,807		)	2,008
Total current liabilities	26,647			(1,202		)	25,445
Deferred income taxes - non-current	—			45,089			45,089
Other non-current liabilities	900			1,020			1,920
Stockholders' equity:
Common stock	30			—			30
Additional paid-in-capital	281,706			—			281,706
Treasury stock, at cost	(199,998		)	—			(199,998		)
Retained earnings	(20,796		)	225,520			204,724
Accumulated other comprehensive income	201			1			202
Total stockholders' equity	61,143			225,521			286,664
Total liabilities and stockholders' equity	$	88,690		$	270,428		$	359,118



2017 Income Statement Impact
	Year Ended December 31, 2017
Statement of Operations	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Revenue:
Commission	$	158,424		$	18,459		$	176,883
Other	13,931			(108		)	13,823
Total revenue	172,355			18,351			190,706
Operating costs and expenses:
Cost of revenue	2,273			(1,691		)	582
Marketing and advertising	65,874			—			65,874
Customer care and enrollment	59,183			—			59,183
Technology and content	32,889			—			32,889
General and administrative	39,969			—			39,969
Acquisition costs	621			—			621
Amortization of intangible assets	1,040			—			1,040
Total operating costs and expenses	201,849			(1,691		)	200,158
Income (loss) from operations	(29,494		)	20,042			(9,452		)
Other income, net	327			855			1,182
Income (loss) before income taxes	(29,167		)	20,897			(8,270		)
Benefit from income taxes	(3,755		)	(29,941		)	(33,696		)
Net income (loss)	$	(25,412	)	$	50,838		$	25,426

Net income (loss) per basic share	$	(1.37	)	$	2.74		$	1.37
Net income (loss) per diluted share	$	(1.37	)	$	2.70		$	1.33



2016 Income Statement Impact
	Year Ended December 31, 2016
Statement of Operations	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Revenue:
Commission	$	170,850		$	6,384		$	177,234
Other	16,110			(20		)	16,090
Total revenue	186,960			6,364			193,324
Operating costs and expenses:
Cost of revenue	3,176			(2,314		)	862
Marketing and advertising	72,213			—			72,213
Customer care and enrollment	48,718			—			48,718
Technology and content	32,749			—			32,749
General and administrative	35,216			—			35,216
Restructuring charges (benefit)	(297		)	—			(297		)
Amortization of intangible assets	1,040			—			1,040
Total operating costs and expenses	192,815			(2,314		)	190,501
Income (loss) from operations	(5,855		)	8,678			2,823
Other income, net	102			1,047			1,149
Income (loss) before income taxes	(5,753		)	9,725			3,972
Provision (benefit) for income taxes	(871		)	4,539			3,668
Net income (loss)	$	(4,882	)	$	5,186		$	304

Net income (loss) per basic share	$	(0.27	)	$	0.29		$	0.02
Net income (loss) per diluted share	$	(0.27	)	$	0.29		$	0.02



2017 Operating Segment Impact
	Year Ended December 31, 2017
	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Revenue
Medicare segment revenue	$	102,584		$	39,864		$	142,448
Individual, Family and Small Business segment revenue	69,771			(21,513		)	48,258
Total revenue	$	172,355		$	18,351		$	190,706

Segment profit (loss)
Medicare segment profit (loss)	$	(18,760	)	$	40,897		$	22,137
Individual, Family and Small Business segment profit	30,427			(20,854		)	9,573
Total segment profit	11,667			20,043			31,710
Corporate	(26,969		)	(1		)	(26,970		)
Stock-based compensation expense	(9,694		)	—			(9,694		)
Depreciation and amortization	(2,837		)	—			(2,837		)
Acquisition costs	(621		)				(621		)
Amortization of intangible assets	(1,040		)	—			(1,040		)
Other income, net	327			855			1,182
Income (loss) before provision (benefit) for income taxes	$	(29,167	)	$	20,897		$	(8,270	)



2016 Operating Segment Impact
	Year Ended December 31, 2016
	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Revenue
Medicare segment revenue	$	80,269		$	41,887		$	122,156
Individual, Family and Small Business segment revenue	106,691			(35,523		)	71,168
Total revenue	$	186,960		$	6,364		$	193,324

Segment profit (loss)
Medicare segment profit (loss)	$	(33,141	)	$	43,535		$	10,394
Individual, Family and Small Business segment profit	67,905			(34,855		)	33,050
Total segment profit	34,764			8,680			43,444
Corporate	(29,071		)	(2		)	(29,073		)
Stock-based compensation expense	(7,266		)	—			(7,266		)
Depreciation and amortization	(3,539		)	—			(3,539		)
Restructuring (charge) benefit	297			—			297
Amortization of intangible assets	(1,040		)	—			(1,040		)
Other income, net	102			1,047			1,149
Income (loss) before provision (benefit) for income taxes	$	(5,753	)	$	9,725		$	3,972



2017 Cash Flow Impact - Operating Activities
	Year Ended December 31, 2017
	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Operating activities
Net income (loss)	$	(25,412	)	$	50,838		$	25,426
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	2,837			—			2,837
Amortization of internally developed software	1,464			—			1,464
Amortization of book-of-business consideration	1,167			(1,167		)	—
Amortization of intangible assets	1,040			—			1,040
Stock-based compensation expense	9,694			—			9,694
Deferred income taxes	(401		)	(29,940		)	(30,341		)
Other non-cash items	(101		)	—			(101		)
Changes in operating assets and liabilities:
Accounts receivable	(681		)	1,154			473
Commissions receivable	—			(21,640		)	(21,640		)
Prepaid expenses and other assets	(1,933		)	—			(1,933		)
Accounts payable	(1,866		)	—			(1,866		)
Accrued compensation and benefits	4,578			—			4,578
Accrued marketing expenses	(3,070		)	(295		)	(3,365		)
Deferred revenue	(574		)	108			(466		)
Accrued restructuring charges	—			—			—
Other current liabilities	(2,283		)	942			(1,341		)
Net cash used in operating activities	$	(15,541	)	$	—		$	(15,541	)



2016 Cash Flow Impact - Operating Activities
	Year Ended December 31, 2016
	As Reported			ASC 606 Adoption Adjustment			As Adjusted
Operating activities
Net income (loss)	$	(4,882	)	$	5,186		$	304
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	3,539			—			3,539
Amortization of internally developed software	936			—			936
Amortization of book-of-business consideration	1,649			(1,649		)	—
Amortization of intangible assets	1,040			—			1,040
Stock-based compensation expense	7,266			—			7,266
Deferred income taxes	114			4,538			4,652
Other non-cash items	(233		)	90			(143		)
Changes in operating assets and liabilities:
Accounts receivable	434			1,129			1,563
Commissions receivable	—			(8,032		)	(8,032		)
Prepaid expenses and other assets	(486		)	—			(486		)
Accounts payable	2,227			—			2,227
Accrued compensation and benefits	(3,466		)	—			(3,466		)
Accrued marketing expenses	(3,540		)	(366		)	(3,906		)
Deferred revenue	567			20			587
Accrued restructuring charges	(433		)	—			(433		)
Other current liabilities	(649		)	(916		)	(1,565		)
Net cash provided by operating activities	$	4,083		$	—		$	4,083