XML 38 R25.htm IDEA: XBRL DOCUMENT
v3.19.1

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Accounting Policies [Abstract] |
Schedule of Error Corrections and Prior Period Adjustments | The following table summarizes the reclassification activity for the year ended December 31, 2017:
| Year Ended December 31, 2017
(in thousands) | As previously reported (1) |  | Category expansion |  | Operating costs and expenses reclassification |  | As currently reported
Cost of revenue (exclusive of depreciation and amortization) | $ | 140,341 |  |  | $ | — |  |  | $ | 6,041 |  |  | $ | 146,382 |
Sales and marketing expenses | 16,176 |  |  | (1,615 | ) |  | (2,588 | ) |  | 11,973 |
Product development | — |  |  | 2,578 |  |  | — |  |  | 2,578 |
General and administrative expenses | 59,510 |  |  | (963 | ) |  | (3,453 | ) |  | 55,094 |
(1) Adjusted for discontinued operations.
Restrictions on Cash and Cash Equivalents | As of December 31, 2018 and 2017, the Company's cash, cash equivalents and restricted cash balances consist of the following:
| Year ended December 31,
(In thousands) | 2018 |  | 2017
Cash and cash equivalents | $ | 17,769 |  |  | $ | 16,564 |
Restricted cash | 1,480 |  |  | — |
Total cash, cash equivalents and restricted cash | $ | 19,249 |  |  | $ | 16,564 |
Schedule of Allowance for Doubtful Accounts | The movements within the allowance for doubtful accounts consist of the following:
| Year ended December 31,
(In thousands) | 2018 |  | 2017
Beginning balance | 1,624 |  |  | 679 |
Charges to expenses | 462 |  |  | 1,733 |
Write-offs | (335 | ) |  | (788 | )
Ending balance | $ | 1,751 |  |  | $ | 1,624 |
Estimated Useful Lives of Property and Equipment | The estimated useful lives of property and equipment are as follows:
Computer and network equipment | 5-7 years
Furniture, fixtures and office equipment | 3-5 years
Leasehold improvements | 4-7 years
Property and equipment, net consists of the following:
(In thousands) | December 31, 2018 |  | December 31, 2017
Computer and network equipment | $ | 276 |  |  | $ | 159 |
Furniture, fixtures and office equipment | 564 |  |  | 245 |
Leased furniture, fixtures and office equipment | 747 |  |  | — |
Leasehold improvements | 1,023 |  |  | 1,023 |
Total cost of property and equipment | 2,610 |  |  | 1,427 |
Less: accumulated depreciation and amortization | (1,230 | ) |  | (740 | )
Property and equipment, net | $ | 1,380 |  |  | $ | 687 |

X
- Definition Schedule of allowance for doubtful accounts. + References No definition available. + Details
Name: | cogt_ScheduleOfAllowanceForDoubtfulAccountsTableTextBlock
Namespace Prefix: | cogt_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(13)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
Name: | us-gaap_ScheduleOfErrorCorrectionsAndPriorPeriodAdjustmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=98513485&loc=SL98516268-108586 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration