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SUPPLEMENTAL CONSOLIDATED FINANCIAL STATEMENT INFORMATION (Tables)

9 Months Ended

Sep. 30, 2018

ASU 2014-09

Schedule of impacts from adoption of Topic 606

Select line items from the Company’s Condensed Consolidated Balance Sheets which reflect the adoption of the new standard and 5% stock dividend are as follows (in thousands): 

	December 31, 2017
	As Previously Reported			Topic 606 Adjustments			Stock Dividend Adjustments			As Adjusted
Current assets:
Accounts receivable, net	$	33,138		$	18					$	33,156
Prepaid expenses and other current assets	$	4,677		$	2,663					$	7,340
Current liabilities:
Deferred revenue	$	3,699		$	2,615					$	6,314
Stockholders' equity:
Common Stock	$	218					$	11		$	229
Additional paid-in capital	$	143,835					$	8,046		$	151,881
Retained deficit	$	(2,021)		$	66		$	(8,057)		$	(10,012)

Select line items from the Company’s Condensed Consolidated Statements of Operations and Comprehensive Loss which reflect the adoption of the new standard and the 5% stock dividend are as follows (in thousands except share and per share data):

	Three Months Ended September 30, 2017
	As Previously Reported			Topic 606 Adjustments			Stock Dividend Adjustments			As Adjusted
Operating revenues	$	45,627		$	(519)					$	45,108
Operating costs:
Operating expenses	$	36,594		$	(356)					$	36,238
Loss from operations	$	(4,136)		$	(163)					$	(4,299)
Net loss	$	(2,759)		$	(163)					$	(2,922)
Basic and diluted loss per share of common stock	$	(0.13)		$	—		$	—		$	(0.13)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,701,662						1,085,083			22,786,745

	Nine Months Ended September 30, 2017
	As Previously Reported			Topic 606 Adjustments			Stock Dividend Adjustments			As Adjusted
Operating revenues	$	118,023		$	1,091					$	119,114
Operating costs:
Operating expenses	$	107,639		$	1,371					$	109,010
Loss from operations	$	(31,662)		$	(280)					$	(31,942)
Net loss	$	(26,722)		$	(280)					$	(27,002)
Basic and diluted loss per share of common stock	$	(1.23)		$	—		$	0.04		$	(1.19)
Weighted average equivalent common shares
outstanding and outstanding - assuming dilution		21,681,474						1,084,074			22,765,548

Select line items from the Company’s Condensed Consolidated Statements of Cash Flows which reflect the adoption of the new standard are as follows (in thousands): 

	Nine Months Ended September 30, 2017
	As Previously Reported			Topic 606 Adjustments				As Adjusted
Cash flows from operating activities:
Net loss	$	(26,722)		$	(280)		$	(27,002)
Change in current assets and liabilities:
Increase in accounts receivable	$	(9,568)		$	197		$	(9,371)
(Increase) decrease in prepaid expenses and other current assets	$	(1,135)		$	1,301		$	166
Increase in accounts payable	$	2,197		$	70		$	2,267
Increase (decrease) in deferred revenue	$	489		$	(1,288)		$	(799)
Net cash used in operating activities	$	(3,309)		$	—		$	(3,309)

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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

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Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
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