Revenue from Contracts with Customers (ASC 606) (Tables)

9 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Financial Statement Line Items as Filed and as Adjusted

The following table reflects these financial statement line items as of March 31, 2019 and June 30, 2019, as reported and as adjusted:

	At March 31, 2019						At June 30, 2019
	As reported			As adjusted			As reported		As adjusted
Current contract assets	$	3,678		$	1,439		$	3,834	$	1,655
Non-current contract assets	7,342			3,912			7,577		3,747
Current contract liabilities	12,211			9,252			8,119		5,153
Non-current contract liabilities	9,634			5,263			10,056		5,198
Non-current deferred tax asset	1,747			1,692			868		820
(Accumulated deficit) retained earnings	(21,576		)	(19,971		)	25,600		27,365

The following table reflects these financial statement line items as of and for the three months ended March 31, 2019 and June 30, 2019, as reported and as adjusted (in thousands):

	Three Months Ended						Three Months Ended
	March 31, 2019						June 30, 2019
	As reported			As adjusted			As reported			As adjusted
Product sales	$	12,874		$	13,215		$	14,694		$	15,189
Cost of product sales	7,853			8,284			12,308			12,649
Net loss	(6,179		)	(6,254		)	(3,454		)	(3,293		)

Net Sales from Contracts with Customers

The following table summarizes net sales from contracts with customers for the three and nine months ended September 30, 2019:

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2019		2018		2019		2018
Mobile connectivity product, transferred at point in time	$	7,540	$	6,297	$	22,536	$	19,698
Mobile connectivity product, transferred over time (a)	537		1,259		1,507		3,881
Mobile connectivity service	23,565		21,664		67,982		62,698
Inertial navigation product	6,731		8,811		19,169		22,942
Inertial navigation service	938		1,281		4,223		4,130
Total net sales	$	39,311	$	39,312	$	115,417	$	113,349

a- Reflects the correction discussed above.