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Revenue (Tables)
 3 Months Ended
Dec. 31, 2018
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
The following table summarizes revenues from contracts with customers for the three months ended December 31, 2018, respectively, (in thousands):
 
SOFO
SFI
MSKK
Eliminations
Total
 
 
 
 
 
 
Revenue:
 
 
 
 
 
 
 
 
 
 
 
Hardware
$
812

$
139

$
9

$
(110
)
$
850

Software
642

115

198

(117
)
838

Shipping
62

1

—

—

63

 
 
 
 
 
 
Product and other total
1,516

255

207

(227
)
1,751

 
 
 
 
 
 
Support
1,987

189

247

(231
)
2,192

Hosting
1,054

149

353

—

1,556

Events
1,231

38

651

—

1,920

Installs & training
79

4

—

—

83

 
 
 
 
 
 
Services total
4,351

380

1,251

(231
)
5,751

 
 
 
 
 
 
Total revenue
$
5,867

$
635

$
1,458

$
(458
)
$
7,502
Impact of Adoption
As a result of applying the modified retrospective method to adopt ASC 606, the following amounts on our Condensed Consolidated Balance Sheet (Unaudited) were adjusted as of October 1, 2018 to reflect the cumulative effect adjustment to the opening balance of accumulated deficit (in thousands):
 
As reported
 
ASC 606 adoption
 
Adjusted
 
September 30, 2018
 
adjustments
 
October 1, 2018
Capitalized commissions, current
$
—

 
$
580

 
$
580

Total current assets
10,825

 
580

 
11,405

 
 
 
 
 
 
Capitalized commissions, long-term
—

 
112

 
112

Total assets
$
13,583

 
$
692

 
$
14,275

 
 
 
 
 
 
Accrued liabilities
1,609

 
2

 
1,611

Unearned revenue
11,645

 
(924
)
 
10,721

Total current liabilities
16,590

 
(922
)
 
15,668

 
 
 
 
 
 
Other long-term liabilities
202

 
(2
)
 
200

Long-term portion of unearned revenue
1,691

 
(75
)
 
1,616

Total liabilities
20,041

 
(999
)
 
19,042

 
 
 
 
 
 
Accumulated deficit
(207,419
)
 
1,691

 
(205,728
)
Total stockholders' equity (deficit)
(6,458
)
 
1,691

 
(4,767
)
Total liabilities and stockholders' equity (deficit)
$
13,583

 
$
692

 
$
14,275

Effect of ASC 606 as of and for the Three Months Ended December 31, 2018
The following table summarizes the effect of adopting ASC 606 on our Condensed Consolidated Balance Sheet (Unaudited) as of December 31, 2018 (in thousands):
 
 
 
 
 
Amounts without
 
As reported
 
ASC 606 adoption
 
ASC 606 impact
 
December 31, 2018
 
impact
 
December 31, 2018
Capitalized commissions, current
$
509

 
$
(509
)
 
$
—

Total current assets
8,655

 
(509
)
 
8,146

 
 
 
 
 
 
Capitalized commissions, long-term
114

 
(114
)
 
—

Total assets
$
11,493

 
$
(623
)
 
$
10,870

 
 
 
 
 
 
Accrued liabilities
1,013

 
(2
)
 
1,011

Unearned revenue
9,009

 
798

 
9,807

Total current liabilities
13,844

 
796

 
14,640

 
 
 
 
 
 
Other long-term liabilities
186

 
2

 
188

Long-term portion of unearned revenue
2,168

 
74

 
2,242

Total liabilities
17,822

 
872

 
18,694

 
 
 
 
 
 
Accumulated deficit
(207,516
)
 
(1,495
)
 
(209,011
)
Total stockholders' equity (deficit)
(6,329
)
 
(1,495
)
 
(7,824
)
Total liabilities and stockholders' equity (deficit)
$
11,493

 
$
(623
)
 
$
10,870


The following table summarizes the effect of adopting ASC 606 on our Condensed Consolidated Statement of Operations (Unaudited) for the three months ended December 31, 2018 (in thousands):
 
 
 
 
 
Amounts without
 
As reported
 
ASC 606 adoption
 
ASC 606 impact
 
December 31, 2018
 
impact
 
December 31, 2018
Product and other revenue
$
1,751

 
$
126

 
$
1,877

Total revenue
7,502

 
126

 
7,628

 
 
 
 
 
 
Product and other cost of revenue
651

 
—

 
651

Total cost of revenue
1,842

 
—

 
1,842

 
 
 
 
 
 
Gross margin
5,660

 
126

 
5,786

 
 
 
 
 
 
Selling and marketing (operating expenses)
3,943

 
(70
)
 
3,873

Loss from operations
(1,654
)
 
196

 
(1,458
)
Loss before income taxes
(1,800
)
 
196

 
(1,604
)
Net loss
$
(1,788
)
 
$
196

 
$
(1,592
)
Net loss attributable to common stockholders
$
(1,841
)
 
$
196

 
$
(1,645
)
 
 
 
 
 
 
Loss per common share
 
 
 
 
 
     -basic
$
(0.36
)
 
$
0.04

 
$
(0.32
)
     -diluted
$
(0.36
)
 
$
0.04

 
$
(0.32
)

The following table summarizes the effect of adopting ASC 606 on our Condensed Consolidated Statement of Cash Flow for the three months ended December 31, 2018 (in thousands):

 
 
 
 
 
Amounts without
 
As reported
 
ASC 606 adoption
 
ASC 606 impact
 
December 31, 2018
 
impact
 
December 31, 2018
Cash flows from operating activities:
 
 
 
 
 
Net loss
$
(1,788
)
 
$
196

 
$
(1,592
)
 
 
 
 
 
 
Changes in operating assets and liabilities:
 
 
 
 
 
Capitalized commissions
70

 
(70
)
 
—

Unearned revenue
(1,183
)
 
(126
)
 
(1,309
)
Net cash used in operating activities
$
248

 
$
—

 
$
248