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Description of Business and Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summary of Impact of Adopting Topic 606 on Condensed Financial Statements

A summary of the amount by which each financial statement line item was affected by the impact of the cumulative adjustment is set forth in the table below:

		Impact of ASC 606 Adoption on Condensed Consolidated Balance Sheet as of January 1, 2019
(in thousands)		As reported under ASC 606				Adjustments				Balances without adoption of ASC 606
Deferred revenue - current liabilities		$	8,029			$	407			$	8,436
Deferred revenue - noncurrent liabilities			82,217				590				82,807
Accumulated deficit			(84,190	)			(997	)			(85,187	)

A summary of the amount by which each financial statement line item was affected in the current reporting period by ASC 606 as compared with the guidance that was in effect prior to adoption is set forth in the tables below:

		Impact of ASC 606 Adoption on Condensed Consolidated Balance Sheet as of September 30, 2019
(in thousands)		As reported under ASC 606				Adjustments				Balances without adoption of ASC 606
Deferred revenue - current liabilities			10,767				1,433				12,200
Deferred revenue - noncurrent liabilities			77,887				888				78,775
Accumulated deficit			(156,151	)			2,321				(153,830	)

		Impact of ASC 606 Adoption on Condensed Consolidated Statement of Operations for the Three Months Ended September 30, 2019												Impact of ASC 606 Adoption on Condensed Consolidated Statement of Operations for the Nine Months Ended September 30, 2019
(in thousands, except per share data)		As reported under ASC 606				Adjustments				Balances without adoption of ASC 606				As reported under ASC 606				Adjustments				Balances without adoption of ASC 606
Revenue		$	4,865			$	(218	)		$	4,647			$	15,716			$	(1,324	)		$	14,392
Net loss			(20,742	)			(218	)			(20,960	)			(71,961	)			(1,324	)			(73,285	)
Net loss per share - basic and diluted			(0.41	)			(0.00	)			(0.41	)			(1.85	)			(0.03	)			(1.88	)

		Impact of ASC 606 Adoption on Condensed Consolidated Statement of Cash Flows for the Nine Months Ended September 30, 2019
(in thousands)		As reported under ASC 606				Adjustments				Balances without adoption of ASC 606
Net loss		$	(71,961	)		$	(1,324	)		$	(73,285	)
Changes in deferred revenue			(1,592	)			1,324				(268	)

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- References

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section 45
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-Topic 270
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-Subparagraph (SX 210.10-01.(b)(6))
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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