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Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2019

Summary of Reconciliation of Basic and Diluted Net Income (Loss) Per Share Calculation

The following is a reconciliation of the basic and diluted net income (loss) per share calculation for the periods presented (in thousands, except per share data):

		Three Months Ended September 30,								Nine Months Ended September 30,
		2019				2018				2019				2018
Net income (loss)		$	(49,439	)		$	(42,556	)		$	21,153			$	(107,373	)
Weighted average shares used to compute net income       (loss) per share:
Basic			87,007				84,508				86,390				83,713
Dilutive effect of potential common shares			—				—				5,605				—
Diluted			87,007				84,508				91,995				83,713
Net income (loss) per share:
Basic		$	(0.57	)		$	(0.50	)		$	0.24			$	(1.28	)
Diluted		$	(0.57	)		$	(0.50	)		$	0.23			$	(1.28	)

ASU 2016-02 [Member]

Schedule of Impacts Upon Adoption of New Guidance

The impacts to the select line items from the Company’s condensed consolidated balance sheet upon adoption of the ASC 842 guidance are as follows (in thousands):

Balance Sheet Line Item		Nature of Adjustment		New Lease Guidance Adoption Adjustment
Assets
Property and equipment, net		Derecognition - build-to-suit lease assets - building shell, cost		$	(53,880	)
		Derecognition - build-to-suit lease assets - building shell,     accumulated depreciation			13,476
		Change of useful life - leasehold improvements,     accumulated depreciation			(38,877	)
Finance lease right-of-use assets		Recognition - finance lease ROU assets			49,597
Other assets		Recognition - operating lease ROU assets			730
Liabilities
Accrued and other current liabilities		Derecognition - deferred rent, current			(619	)
		Derecognition - build-to-suit lease liabilities, current			(545	)
		Recognition - operating lease liabilities, current			404
Finance lease liabilities, current		Recognition - finance lease liabilities, current			11,499
Long-term portion of lease obligations		Derecognition - build-to-suit lease liabilities, non-current			(95,613	)
Deferred rent		Derecognition - deferred rent, non-current			(3,038	)
Finance lease liabilities, non-current		Recognition - finance lease liabilities, non-current			49,884
Other long-term liabilities		Recognition - operating lease liabilities, non-current			250
Stockholders’ equity
Accumulated deficit		Cumulative decrease to accumulated deficit		$	8,688

ASU 2018-02 [Member]

Schedule of Impacts Upon Adoption of New Guidance

The impacts, based on the aggregate portfolio approach, to the Company’s accumulated other comprehensive loss and accumulated deficit upon adoption of this guidance are as follows (in thousands):

		Accumulated Other Comprehensive Loss				Accumulated Deficit
Balance at December 31, 2018		$	(2,281	)		$	(715,827	)
Impact of change in accounting principle    upon adoption of ASU 2018-02			611				(611	)
Opening balance as of January 1, 2019		$	(1,670	)		$	(716,438	)

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- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

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