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Revenue from Contracts with Customers (ASC 606) | 6 Months Ended
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Jun. 30, 2018
Revenue from Contract with Customer [Abstract] |
Concentration Risk Disclosure [Text Block] | Business and Credit Concentrations Concentrations of risk with respect to trade accounts receivable are generally limited due to the large number of customers and their dispersion across several geographic areas. Although the Company does not foresee that credit risk associated with these receivables will deviate from historical experience, repayment is dependent upon the financial stability of those individual customers. The Company establishes allowances for potential bad debts and evaluates, on a monthly basis, the adequacy of those reserves based upon historical experience and its expectations for future collectability concerns. The Company performs ongoing credit evaluations of the financial condition of its customers and generally does not require collateral. No single customer accounted for 10% or more of the Company's consolidated net sales for three and six months ended June 30, 2018 or 2017 or accounts receivable at June 30, 2018 or December 31, 2017. Certain components from third parties used in the Company’s products are procured from single sources of supply. The failure of a supplier, including a subcontractor, to deliver on schedule could delay or interrupt the Company’s delivery of products and thereby materially adversely affect the Company’s revenues and operating results.
Revenue from Contract with Customer [Text Block] | (16) Revenue from Contracts with Customers (ASC 606) The Company adopted ASC 606 on January 1, 2018 using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for the three and six months ended June 30, 2018 reflect the application of ASC 606 guidance while the reported results for the three and six months ended June 30, 2017 were prepared under the guidance of ASC 605, Revenue Recognition (ASC 605), which is also referred to herein as "legacy GAAP" or the "previous guidance". The adoption of ASC 606 represents a change in accounting principle that is expected to more closely align revenue recognition with the delivery of the Company's products and services and is expected to provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised products and services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these products and services. To achieve this core principle, the Company applies the following five steps: 1) Identify the contract with a customer A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the products and services to be transferred and identifies the payment terms related to these products and services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for products and services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors, including the customer’s historical payment pattern or, in the case of a new customer, published credit and financial information pertaining to the customer. 2) Identify the performance obligations in the contract Performance obligations promised in a contract are identified based on the products and services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the product and service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the product and service is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised products and services, the Company must apply judgment to determine whether promised products and services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised products and services are accounted for as a combined performance obligation. 3) Determine the transaction price The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring products and services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company's contracts as of June 30, 2018 contained a significant financing component. Determining the transaction price requires significant judgment, which is discussed by revenue category in further detail below. 4) Allocate the transaction price to performance obligations in the contract If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct products or services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct product or service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations. 5) Recognize revenue when or as the Company satisfies a performance obligation The Company satisfies performance obligations either over time or at a point in time as discussed in further detail below. Revenue is recognized at the time the related performance obligation is satisfied by transferring a promised product or service to a customer. Disaggregation of Revenue The following table summarizes net sales from contracts with customers for the three and six months ended June 30, 2018:
|  | Three Months Ended |  | Six Months Ended
|  | June 30, 2018
Mobile connectivity product, transferred at point in time |  | $ | 6,731 |  |  | $ | 13,401 |
Mobile connectivity product, transferred over time |  | 1,372 |  |  | 2,622 |
Mobile connectivity service |  | 25,661 |  |  | 50,490 |
Inertial navigation product |  | 8,059 |  |  | 14,131 |
Inertial navigation service |  | 1,569 |  |  | 2,849 |
Total net sales |  | $ | 43,392 |  |  | $ | 83,493 |
For mobile connectivity product sales, the delivery of the Company’s performance obligations, and associated revenue, are generally transferred to the customer at a point in time, with the exception of certain mini-VSAT contracts which are transferred to customers over time. For mobile connectivity service sales, the delivery of the Company’s performance obligations and associated revenue are transferred to the customer over time. For inertial navigation product sales, the delivery of the Company’s performance obligations, and associated revenue, are generally transferred to the customer at a point in time. For inertial navigation service sales, the Company's performance obligations, and associated revenue, are generally transferred to customers over time. Product sales Revenue from product sales is recognized when control of the goods is transferred to the customer, which generally occurs at the Company’s plant or warehouse upon delivery to the carrier for shipment. Revenue related to shipping and handling is recognized when the products are shipped and the associated costs are accrued for based on the Company’s election to account for shipping and handling activities as a fulfillment of the promise to transfer the products and not as a combined promise. For certain inertial navigation product sales, customer acceptance or inspection may be required before control of the goods is transferred to the customer. For those sales, revenue is recognized after notification of customer acceptance and the goods have been delivered to the carrier for shipment. In certain circumstances customers may request a bill-and-hold arrangement. Under these bill-and-hold arrangements, revenue is recognized when the Company has fulfilled all of its performance obligations, the Company has received notification of customer acceptance of the goods, the units are segregated for the specific customer only, and the goods are ready for physical transfer to the customer in accordance with their defined contract delivery schedule. The Company’s standard payment terms are generally Net 30. Under certain limited conditions, the Company, at its sole discretion, provides for the return of goods. No product is accepted for return and no credit is allowed on any returned product unless the Company has granted and confirmed prior written permission by means of appropriate authorization. The Company establishes reserves for potential sales returns, credits, and allowances, and evaluates, on a monthly basis, the adequacy of those reserves based upon historical experience and expectations for the future. Contracts with multiple performance obligations The Company sells products and services through arrangements that in certain instances bundle VSAT equipment, satellite connectivity and other services. For these arrangements, the Company has determined that the performance obligations are not distinct in the context of the contracts with certain customers, including sales-type leases on the VSAT equipment. The Company will recognize product revenue under these arrangements over the estimated satellite connectivity customer life, which is estimated to be five years based on historical evidence. For sales-type leases, interest is charged at market rates and is recognized in other income throughout the lease term, which is typically three to five years. Satellite connectivity and media content service sales Directly sold and re-sold satellite connectivity service for voice, data and Internet is recognized monthly based upon minutes or megabytes of traffic processed or contracted fixed fee schedules. Typically, subscribers enter into a one-year minimum service agreement. The Company has evaluated whether it obtains control of the services that are being transferred to the customer in assessing gross revenue reporting as principal verse net revenue reporting as agent for its satellite connectivity service sales and its payments to the applicable service providers. Based on the Company's assessment of the indicators, the Company has determined that gross revenue reporting as a principal is appropriate. The applicable indicators of gross revenue reporting included, but were not limited to, the following:
• | The Company is the primary obligor in its arrangements with its subscribers. The Company manages all interactions with the subscribers, while satellite connectivity service providers do not interact with the subscribers. In addition, the Company assumes the entire performance risk under its arrangements with the subscribers and in the event of a performance issue, the Company may incur reductions in fees without regard for any recourse that the Company may have with the applicable satellite connective service providers.
• | The Company has latitude in establishing pricing, as the pricing under its arrangements with the subscribers is negotiated through a contracting process, and has discretion on establishing pricing. The Company then separately negotiates the fees with the applicable satellite service providers.
• | The Company has complete discretion in determining which satellite service providers it will contract with.
As a result, the Company has determined that it earns revenue (as a principal) from the delivery of satellite connectivity services to its subscribers and records all satellite connectivity service sales to subscribers as gross sales. All associated regulatory service fees and costs are recorded net in the consolidated financial statements. The Company sells prepaid airtime services in the form of prepaid cards. A liability is established upon purchase equal to the cash paid for the prepaid card. The Company recognizes revenue from the prepaid services upon the use of the prepaid card by the customer. The Company does not offer refunds for unused prepaid services. Prepaid airtime services have not been a significant portion of the Company’s total sales. Media content sales include the Company's distribution of commercially licensed news, sports, movies and music content for commercial and leisure customers in the maritime, hotel, and retail markets as well as training videos to the merchant marine market that are typically based on a contracted fixed fee schedule. The Company typically recognizes revenue from media content sales ratably over the period of the service contract. The accounting estimates related to the recognition of satellite connectivity and media content service sales require the Company to make assumptions about future billing adjustments for disputes with subscribers as well as unauthorized usage. The Company recognizes the monthly subscription fee as service revenue over the service delivery period. Under AgilePlans, the Company retains ownership of the hardware that it provides to these customers, who must return the hardware to KVH if they decide to terminate the service. Because KVH does not sell the hardware under AgilePlans, the Company does not recognize any product revenue when the hardware is deployed to an AgilePlans customer. Inertial navigation service sales The Company engages in contracts for development, production, and services activities related to standard product modification or enhancement. The Company considers the nature of these contracts and the types of products and services provided when determining the proper accounting for a particular contract. Customer and government-agency contracted engineering service and sales under development contracts are recognized primarily during the periods in which the Company performs the service or development efforts in accordance with the agreement. Services performed under these types of contracts include engineering studies, surveys, building construction, prototype development, and program management. Performance is determined principally by comparing the accumulated labor hours incurred to date with management’s estimate of the total labor hours to complete the contracted work. Incurred labor hours represent work performed, which corresponds with and best depicts the transfer of control to the customer. This continuous transfer of control to the customer is supported by clauses in the contract that allow the customer to unilaterally terminate the contract for convenience, pay the Company for costs incurred plus a reasonable profit and take control of any work in process. The Company establishes billing terms at the time project deliverables and milestones are agreed. Unbilled revenue recognized in excess of the amounts invoiced to clients are classified within the accompanying consolidated balance sheets as “accounts receivable” as the Company's right to consideration is unconditional. Product service sales Product service sales other than under development contracts are recognized when completed services are delivered to the customer. The Company also sells extended warranty contracts on mobile connectivity and inertial navigation products. Sales under these contracts are recognized ratably over the contract term. Product service sales including extended warranties are not a significant portion of the Company’s total sales. Financial Statement Impact of Adopting ASC 606 The Company adopted ASC 606 using the modified retrospective method. The cumulative effect of applying the new guidance to all contracts with customers that were not completed as of January 1, 2018 was recorded as an adjustment to accumulated deficit as of the adoption date. As a result of applying the modified retrospective method to adopt the new revenue guidance, the following adjustments were made to accounts on the consolidated balance sheet as of January 1, 2018:
| As Reported |  | Adjustments |  | Adjusted
| December 31, 2017 |  | mini-VSAT Product |  | January 1, 2018
Cash, cash equivalent and marketable securities | $ | 42,915 |  |  | $ | — |  |  | $ | 42,915 |
Accounts receivable, net | 28,316 |  |  | — |  |  | 28,316 |
Inventories | 22,732 |  |  | — |  |  | 22,732 |
Contract assets | — |  |  | 3,205 |  |  | 3,205 |
Prepaid expenses and other current assets | 3,816 |  |  | — |  |  | 3,816 |
Long-lived assets | 92,513 |  |  | — |  |  | 92,513 |
Other non-current assets | 5,927 |  |  | — |  |  | 5,927 |
Contract assets, long-term | — |  |  | 5,963 |  |  | 5,963 |
Non-current deferred income tax asset | 20 |  |  | 202 |  |  | 222 |
Total assets | $ | 196,239 |  |  | $ | 9,370 |  |  | $ | 205,609 |
Accounts payable, accrued expenses, and other current liabilities | $ | 36,430 |  |  | — |  |  | $ | 36,430 |
Deferred revenue, current | 6,919 |  |  | (6,919 | ) |  | — |
Contract liabilities | — |  |  | 11,039 |  |  | 11,039 |
Long-term contract liabilities | — |  |  | 7,998 |  |  | 7,998 |
Other long-term liabilities | 2,653 |  |  | — |  |  | 2,653 |
Long-term debt, excluding current portion | 44,572 |  |  | — |  |  | 44,572 |
Total liabilities | $ | 90,574 |  |  | $ | 12,118 |  |  | $ | 102,692 |
Accumulated deficit | (4,417 | ) |  | (2,748 | ) |  | (7,165 | )
Common stock, additional paid-in capital, and accumulated other comprehensive loss | 110,082 |  |  | — |  |  | 110,082 |
Total stockholders’ equity | $ | 105,665 |  |  | $ | (2,748 | ) |  | $ | 102,917 |
Total liabilities and stockholders’ equity | $ | 196,239 |  |  | $ | 9,370 |  |  | $ | 205,609 |
mini-VSAT Broadband Under the previous guidance, promised products and services under certain contracts were determined to be separate units of accounting. Under ASC 606, the products and services for these contracts are not considered separate performance obligations because they are not distinct in the context of the contract. As a result, under ASC 606 this revenue will be recognized over the estimated customer's life rather than at a point in time under the previous guidance. In conjunction with the January 1, 2018 adoption of ASC 606, the Company increased its accumulated deficit by $2,748, reflecting the deferral of $12,118 in revenue and $9,370 of cost of revenues, for contracts that were not complete as of the date of adoption. Cost to Obtain a Customer Contract Prior to the adoption of ASC 606, the Company expensed commissions paid to internal sales representatives and external sales representatives for obtaining mini-VSAT product contracts in the period the commissions were earned. Under ASC 606, for certain contracts in which the products and services are not considered separate performance obligation, the Company currently capitalizes these incremental costs of obtaining customer contracts and amortizes them over the estimated customer life of 5 years. The net impact of these changes to the treatment of commissions resulted in a $191 adjustment to accumulated deficit as of January 1, 2018. Income Taxes The adoption of ASC 606 primarily resulted in a deferment of revenue as of December 31, 2017, which in turn generated additional deferred tax assets that ultimately increased the Company's net deferred tax asset position by $203 as of January 1, 2018 related to sales made by certain international jurisdictions. As the Company fully reserves its net deferred tax assets generated in the U.S., this impact was offset by a corresponding increase to the valuation allowance. Impact of New Revenue Guidance on Financial Statement Line Items The following tables compare the reported consolidated balance sheet, statement of operations and cash flows, as of and for the three months ended June 30, 2018, to the pro forma amounts that would have been reported if the previous guidance had been in effect:
|  | As of June 30, 2018
Balance Sheet |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Cash, cash equivalent and marketable securities |  | $ | 34,872 |  |  | $ | 34,872 |
Accounts receivable, net |  | 29,837 |  |  | 29,837 |
Inventories |  | 22,912 |  |  | 22,912 |
Contract assets |  | 3,419 |  |  | — |
Prepaid expenses and other current assets |  | 3,339 |  |  | 3,339 |
Long-lived assets |  | 96,049 |  |  | 96,049 |
Other non-current assets |  | 6,735 |  |  | 6,735 |
Contract assets, long-term |  | 6,266 |  |  | — |
Non-current deferred income tax asset |  | 198 |  |  | 21 |
Total assets |  | $ | 203,627 |  |  | $ | 193,765 |
Accounts payable, accrued expenses, and other current liabilities |  | $ | 38,403 |  |  | $ | 38,403 |
Deferred revenue, current |  | — |  |  | 6,716 |
Contract liabilities |  | 11,051 |  |  | — |
Long-term contract liabilities |  | 8,374 |  |  | — |
Other long-term liabilities |  | 4,793 |  |  | 4,793 |
Long-term debt, excluding current portion |  | 38,575 |  |  | 38,575 |
Total liabilities |  | $ | 101,196 |  |  | $ | 88,487 |
Accumulated deficit |  | (12,401 | ) |  | (9,554 | )
Common stock, additional paid-in capital, and accumulated other comprehensive loss |  | 114,832 |  |  | 114,832 |
Total stockholders’ equity |  | $ | 102,431 |  |  | $ | 105,278 |
Total liabilities and stockholders’ equity |  | $ | 203,627 |  |  | $ | 193,765 |
Total reported assets and reported liabilities were $9,862 and $12,709, respectively, greater than the pro forma balance sheet, which assumes that the previous guidance remained in effect as of June 30, 2018. This difference was largely due to the deferral of revenue and associated contract costs in connection with the treatment of certain mini-VSAT customer contracts in which the products and services were not distinct in the context of the contract.
|  | Three Months Ended June 30, 2018 |  | Six Months Ended June 30, 2018
Consolidated Statement of Operations |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Sales: |  |  |  |  |  |  |  |
Product |  | $ | 16,162 |  |  | $ | 16,344 |  |  | $ | 30,154 |  |  | $ | 30,744 |
Service |  | 27,230 |  |  | 27,230 |  |  | 53,339 |  |  | 53,339 |
Net Sales |  | 43,392 |  |  | 43,574 |  |  | 83,493 |  |  | 84,083 |
Costs and expenses: |  |  |  |  |  |  |  |
Costs of product sales |  | 10,094 |  |  | 10,161 |  |  | 19,017 |  |  | 19,493 |
Costs of service sales |  | 15,498 |  |  | 15,498 |  |  | 29,314 |  |  | 29,314 |
Research and development |  | 3,565 |  |  | 3,565 |  |  | 7,499 |  |  | 7,499 |
Sales, marketing and support |  | 8,494 |  |  | 8,536 |  |  | 17,435 |  |  | 17,476 |
General and administrative |  | 6,928 |  |  | 6,928 |  |  | 14,595 |  |  | 14,595 |
Total operating expenses |  | 44,579 |  |  | 44,688 |  |  | 87,860 |  |  | 88,377 |
Loss from operations |  | (1,187 | ) |  | (1,114 | ) |  | (4,367 | ) |  | (4,294 | )
Other income (expense), net |  | 173 |  |  | 173 |  |  | (362 | ) |  | (362 | )
Loss before income tax expense |  | (1,014 | ) |  | (941 | ) |  | (4,729 | ) |  | (4,656 | )
Income tax expense |  | 329 |  |  | 313 |  |  | 507 |  |  | 482 |
Net loss |  | $ | (1,343 | ) |  | $ | (1,254 | ) |  | $ | (5,236 | ) |  | $ | (5,138 | )
Net loss per common share: |  |  |  |  |  |  |  |
Basic and diluted |  | $ | (0.08 | ) |  | $ | (0.07 | ) |  | $ | (0.31 | ) |  | $ | (0.30 | )
The following paragraphs summarize the significant changes to the Company’s consolidated statement of operations for the three and six months ended June 30, 2018 resulting from the adoption of ASC 606 on January 1, 2018 compared to the results the Company would have reported under the prior guidance:
• | ASC 606 deferred the recognition of revenue and fulfillment costs related to mini-VSAT contracts in which the performance obligations for products and services are not distinct in the context of the contract. The deferred revenue and associated fulfillment costs will be recognized over the estimated customer life of five years. Under the previous guidance, these promised products and services were determined to be separate units of accounting, as a result of which the product revenue was recognized at the time of sale. As a result of the adoption of ASC 606, revenues and related cost of revenues were $182 and $67 lower, respectively, for the three months ended June 30, 2018 and $590 and $476 lower, respectively, for the six months ended June 30, 2018 than they would have been under legacy GAAP as a result of the adoption of ASC 606.
• | ASC 606 resulted in the amortization of capitalized commission costs that were recorded as part of the cumulative effect adjustment upon adoption. Amortization of these capitalized costs to selling and marketing expenses, net of commission costs that were capitalized in the quarter, resulted in no meaningful impact on selling and marketing expenses in the quarter.
The net impact of accounting for revenue under the new guidance increased net loss by $89 and $98 for the three and six months ended June 30, 2018, respectively, with a decrease in basic and diluted loss per share of $0.01 and $0.01 for the three and six months ended June 30, 2018, respectively.
|  | Six Months Ended June 30, 2018
Statement of Cash Flows |  | As reported |  | Pro forma as if the previous accounting guidance had been in effect
Net loss |  | $ | (5,236 | ) |  | $ | (5,138 | )
Non cash adjustments to reconcile net loss to net cash used in operating activities |  | 7,821 |  |  | 7,796 |
Changes in operating assets and liabilities: |  |  |  |
Accounts receivable and inventories |  | (1,856 | ) |  | (1,856 | )
Prepaid expenses, other assets, and contract assets |  | (1,022 | ) |  | (505 | )
Deferred revenue, contract liabilities, and long-term contract liabilities |  | 527 |  |  | (63 | )
Accounts payable, accrued compensation, warranty, other, and other long-term liabilities |  | (1,432 | ) |  | (1,432 | )
Net cash used in operating activities |  | $ | (1,198 | ) |  | $ | (1,198 | )
The adoption of ASC 606 had no impact on the Company’s cash flows from operations. The aforementioned impacts resulted in offsetting shifts in cash flows throughout net loss and various changes in working capital balances.
|  | Contract Assets |  | Contract Liabilities
|  | Current | Non-Current |  | Current | Non-Current
Balance at January 1, 2018 |  | $ | 3,205 |  | $ | 5,963 |  |  | $ | 11,039 |  | $ | 7,998 |
Balance at June 30, 2018 |  | $ | 3,419 |  | $ | 6,266 |  |  | $ | 11,051 |  | $ | 8,374 |
Revenue recognized during the three and six months ended June 30, 2018 from amounts included in deferred revenue at the beginning of the fiscal year was approximately $1,193 and $2,408, respectively. Business and Credit Concentrations Concentrations of risk with respect to trade accounts receivable are generally limited due to the large number of customers and their dispersion across several geographic areas. Although the Company does not foresee that credit risk associated with these receivables will deviate from historical experience, repayment is dependent upon the financial stability of those individual customers. The Company establishes allowances for potential bad debts and evaluates, on a monthly basis, the adequacy of those reserves based upon historical experience and its expectations for future collectability concerns. The Company performs ongoing credit evaluations of the financial condition of its customers and generally does not require collateral. No single customer accounted for 10% or more of the Company's consolidated net sales for three and six months ended June 30, 2018 or 2017 or accounts receivable at June 30, 2018 or December 31, 2017. Certain components from third parties used in the Company’s products are procured from single sources of supply. The failure of a supplier, including a subcontractor, to deliver on schedule could delay or interrupt the Company’s delivery of products and thereby materially adversely affect the Company’s revenues and operating results.

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- Definition The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 275 -URI http://asc.fasb.org/topic&trid=2134479 + Details
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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 + Details
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