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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Schedule of software development costs

The unamortized software development costs and amortization expense were as follows:

	Year ended December 31,
	2017				2016				2015
					(Restated)				(Restated)
Unamortized software development costs	$	11,695			$	5,754			$	4,390
Software development amortization expense	3,178				3,507				55

The Company’s intangible assets consist of the following:

	December 31, 2017
	Cost				Accumulated Amortization				Net
Technology	$	124,799			$	(70,608	)		$	54,191
Customer lists and relationships	128,170				(62,905		)		65,265
Capitalized software and patents	19,792				(7,115		)		12,677
Trade name	2,559				(2,525		)		34
	$	275,320			$	(143,153	)		$	132,167

	December 31, 2016
	(Restated)
	Cost				Accumulated Amortization				Net
Technology	$	129,382			$	(53,142	)		$	76,240
Customer lists and relationships	129,650				(49,852		)		79,798
Capitalized software and patents	10,589				(3,923		)		6,666
Trade name	2,523				(2,259		)		264
	$	272,144			$	(109,176	)		$	162,968

Schedule of foreign currency gains (losses)

Gains or losses resulting from transactions denominated in foreign currencies are included in other income or expense, within the Consolidated Statements of Operations and were as follows:

	Year ended December 31,
	2017				2016				2015
					(Restated)				(Restated)
Net loss on foreign currency translations	$	(4,952	)		$	(270	)		$	(512	)

Impact of new accounting standard

Standard		Description		Effect on the financial statements
Accounting Standards Update (“ASU”) 2017-04 Simplifying the Test for Goodwill Impairment		In January 2017, the Financial Accounting Standards Board (“FASB”) issued guidance which eliminates Step 2 from the goodwill impairment test. Under the amendments in this Update, an entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 also eliminates the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017.		The Company elected to early adopt this ASU for annual and interim goodwill impairment testing dates after January 1, 2017. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2020.

Standard		Description		Effect on the financial statements
ASU 2017-01 Business Combinations (Topic 805), Clarifying the Definition of a Business		In January 2017, FASB changed its definition of a business in an effort to help entities determine whether a set of transferred assets and activities is a business. The guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this threshold is met, the set of transferred assets and activities is not a business. If the threshold is not met, the entity evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The guidance narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue guidance. The guidance is effective for public business entities for annual periods beginning after 15 December 2017, and interim periods within those periods. For all other entities, it is effective for annual periods beginning after 15 December 2018, and interim periods within annual periods beginning after 15 December 2019. Early adoption is permitted.		The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-18 Statement of Cash Flows (Topic 230)		In November 2016, the FASB issued ASU 2016-18, which amends the guidance in ASC 230, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those years, with early adoption permitted.		The Company adopted this ASU on January 1, 2017 to each period presented and applied the changes to the Consolidated Statements of Cash Flows.
Date of adoption: January 1, 2017.
ASU 2016-17 Consolidation: Interest Held through Related Parties That Are under Common Control		In October 2016, the FASB issued ASU 2016-17, to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control within the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The standard is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted.		The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no significant impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-16 Intra-Entity Transfers of Assets Other Than Inventory		In October 2016, the FASB issued ASU 2016-16, which requires entities to recognize at the transaction date the income tax effects for intra-entity transfers of assets other than inventory. The standard is effective for interim and annual reporting periods beginning after December 15, 2017, with early adoption permitted.		The Company elected to early adopt this ASU on January 1, 2017 on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings of $3.2 million as of January 1, 2017.

Date of adoption: January 1, 2017.
ASU 2016-15 Statement of Cash Flows		In August 2016, the FASB issued ASU 2016-15 which will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. ASU 2016-15 will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable.		The Company elected to early adopt this ASU on January 1, 2017 using a retrospective transition method. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.

Standards issued not yet adopted

Standard		Description		Effect on the financial statements
ASU 2017-09 Stock Compensation (Topic 718), Scope of Modification Accounting		In May 2017, FASB issued guidance which clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. Entities will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The guidance also clarifies that a modification to an award could be significant and therefore require disclosure, even if modification accounting is not required. ASU 2017-09 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2017. Early adoption is permitted as of the beginning of an annual period for which financial statements have not been issued. ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date.		The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2018.
ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments		In June 2016, the FASB issued ASU 2016-13 which replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for public companies in annual periods beginning after December 15, 2019, and interim periods within those years. Early adoption is permitted beginning after December 15, 2018 and interim periods within those years.		The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2020.
ASU 2016-02 Leases (Topic 842)		In February 2016, the FASB issued ASU 2016-02 which requires lessees to recognize, for all leases of 12 months or more, a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. Additionally, the guidance requires improved disclosures to help users of financial statements better understand the nature of an entity’s leasing activities. This ASU is effective for public reporting companies for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective approach.		The Company is in the process of evaluating the effect of the new guidance on its consolidated financial statements and disclosures.
Date of adoption: January 1, 2019.

Schedule of revenues and property and equipment, net by geographic area

The following tables set forth revenues and property and equipment, net by geographic area:

	Year Ended December 31,
	2017				2016				2015
Revenues					(Restated)				(Restated)
Domestic	$	334,970			$	360,891			$	334,829
Foreign	67,391				65,403				37,732
Total	$	402,361			$	426,294			$	372,561

	December 31,
	2017				2016
Property and equipment, net:					(Restated)
Domestic	$	106,727			$	149,378
Foreign	5,098				8,827
Total	$	111,825			$	158,205

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