Reclassification (Tables)

3 Months Ended

Mar. 29, 2020

Accounting Changes and Error Corrections [Abstract]

Reconciliation of Expenses Previously Disclosed

A reconciliation of the expenses as previously disclosed to the recast presentation for the quarter ended March 31, 2019, is as follows:



	As Reported March 31, 2019		Reclassification				Recast March 31, 2019
Operating costs
Production costs:
Wages and benefits	$	102,908	$	(102,908	)	⁽¹⁾⁽²⁾	$	—
Raw materials	19,838		(19,838		)	⁽¹⁾	—
Other production costs	45,337		(45,337		)	⁽¹⁾⁽²⁾	—
Total production costs	168,083		(168,083		)	⁽¹⁾⁽²⁾	—
Cost of revenue (excluding depreciation and amortization)	—		239,359			^(1)(3)(4)	239,359
Selling, general and administrative costs	221,463		(221,463		)	^(3)(4)(5)	—
Sales and marketing	—		74,820			⁽⁴⁾⁽⁵⁾	74,820
Product development	—		23,728			^(2)(4)(5)	23,728
General and administrative	—		51,639			⁽⁴⁾⁽⁵⁾	51,639
Depreciation and amortization	14,918		—				14,918
Total operating costs	$	404,464	$	—			$	404,464

⁽¹⁾ In the first quarter of 2020, the Company discontinued the use of the production cost caption. These costs, with the exception of product engineering and product design costs, were reclassified to cost of revenue.

⁽²⁾Costs related to developing and enhancing new and existing product technology previously included in production costs were reclassified to product development.

⁽³⁾Distribution and fulfillment costs and subscriber and advertising servicing related costs previously included in selling, general and administrative were reclassified to cost of revenue.

⁽⁴⁾Incentive Compensation previously included in selling, general and administrative was reclassified to align with the related salaries in each caption.

⁽⁵⁾In the first quarter of 2020, the Company discontinued the use of the selling, general and administrative cost caption. These costs, with the exception of those related to distribution and fulfillment, subscriber and advertising servicing and incentive compensation related to cost of revenue, were reclassified to the new captions: sales and marketing, product development and general and administrative.