| Summary of the entity's revenue disaggregated by product offerings |
|
|
|
Three Months Ended
September 30,
|
|
Nine Months Ended
September 30,
|
|
|
|
|
2018
|
|
2017(1)
|
|
2018
|
|
2017(1)
|
|
|
Revenue:
|
|
|
|
|
|
|
|
|
|
|
DAS
|
|
$
|
24,410
|
|
$
|
21,755
|
|
$
|
69,940
|
|
$
|
56,563
|
|
|
Military/multifamily
|
|
21,745
|
|
13,946
|
|
54,334
|
|
40,029
|
|
|
Wholesale—Wi-Fi
|
|
11,749
|
|
8,307
|
|
36,428
|
|
22,438
|
|
|
Retail
|
|
4,088
|
|
6,234
|
|
13,964
|
|
19,007
|
|
|
Advertising and other
|
|
3,261
|
|
3,413
|
|
8,347
|
|
8,984
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total revenue
|
|
$
|
65,253
|
|
$
|
53,655
|
|
$
|
183,013
|
|
$
|
147,021
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(1)
| |
As noted above, prior period amounts have not been adjusted upon adoption of ASC 606 under the modified retrospective method. |
|
| Summary of changes to condensed consolidated balance sheet and statement of operations |
In addition, adoption of the standard resulted in the following changes to the condensed consolidated balance sheet as of January 1, 2018:
|
|
|
January 1, 2018
(Per ASC 605)
|
|
Adjustment for
Adoption
|
|
January 1, 2018
(Per ASC 606)
|
|
|
Accounts receivable, net
|
|
$
|
26,148
|
|
$
|
(1,069
|
)
|
$
|
25,079
|
|
|
Prepaid expenses and other current assets
|
|
$
|
6,369
|
|
$
|
170
|
|
$
|
6,539
|
|
|
Other assets
|
|
$
|
10,082
|
|
$
|
(2,179
|
)
|
$
|
7,903
|
|
|
Deferred revenue, current
|
|
$
|
61,708
|
|
$
|
14,176
|
|
$
|
75,884
|
|
|
Deferred revenue, net of current portion
|
|
$
|
149,168
|
|
$
|
(20,580
|
)
|
$
|
128,588
|
|
The below table summarizes the changes to our condensed consolidated balance sheet as of September 30, 2018 as a result of the adoption of ASC 606:
|
|
|
September 30, 2018
(Per ASC 605)
|
|
Adjustment for
Adoption
|
|
September 30, 2018
(Per ASC 606)
|
|
|
Accounts receivable, net
|
|
$
|
31,367
|
|
$
|
(708
|
)
|
$
|
30,659
|
|
|
Prepaid expenses and other current assets
|
|
$
|
8,522
|
|
$
|
491
|
|
$
|
9,013
|
|
|
Other assets
|
|
$
|
10,213
|
|
$
|
(2,214
|
)
|
$
|
7,999
|
|
|
Deferred revenue, current
|
|
$
|
79,738
|
|
$
|
(913
|
)
|
$
|
78,825
|
|
|
Deferred revenue, net of current portion
|
|
$
|
140,040
|
|
$
|
(12,129
|
)
|
$
|
127,911
|
|
|
Non-controlling interests
|
|
$
|
228
|
|
$
|
1,953
|
|
$
|
2,181
|
|
The below table summarizes the changes to our condensed consolidated statement of operations for the three months ended September 30, 2018 as a result of the adoption of ASC 606:
|
|
|
Three Months
Ended
September 30, 2018
(Per ASC 605)
|
|
Adjustment for
Adoption
|
|
Three Months
Ended
September 30, 2018
(Per ASC 606)
|
|
|
Revenue
|
|
$
|
63,884
|
|
$
|
1,369
|
|
$
|
65,253
|
|
|
Income tax expense
|
|
$
|
258
|
|
$
|
(204
|
)
|
$
|
54
|
|
|
Non-controlling interests
|
|
$
|
270
|
|
$
|
326
|
|
$
|
596
|
|
The below table summarizes the changes to our condensed consolidated statement of operations for the nine months ended September 30, 2018 as a result of the adoption of ASC 606:
|
|
|
Nine Months Ended
September 30, 2018
(Per ASC 605)
|
|
Adjustment for
Adoption
|
|
Nine Months Ended
September 30, 2018
(Per ASC 606)
|
|
|
Revenue
|
|
$
|
176,168
|
|
$
|
6,845
|
|
$
|
183,013
|
|
|
Income tax expense
|
|
$
|
638
|
|
$
|
(440
|
)
|
$
|
198
|
|
|
Non-controlling interests
|
|
$
|
(437
|
)
|
$
|
1,884
|
|
$
|
1,447
|
|
|