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Recently Issued Accounting Standards (Tables)
 3 Months Ended
Apr. 30, 2018
Accounting Changes and Error Corrections [Abstract]  
Material Impacts of New Accounting Pronouncements The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s unaudited Condensed Consolidated Statements of Operations for the three months ended April 30, 2018:

 
As Reported
 
Impact from the adoption of ASC 606 and 340-40
 
As Adjusted
Net revenue (1)
 
 
 
 
 
Subscription
$
350.4

 
$
6.3

 
$
356.7

Maintenance
181.2

 
5.4

 
186.6

Other
28.3

 
1.9

 
30.2

Cost of revenue (1)
 
 
 
 
 
Cost of maintenance and subscription revenue
50.4

 
(0.1
)
 
50.3

Cost of other revenue
12.8

 
0.3

 
13.1

Operating expenses (1):
 
 
 
 
 
Marketing and sales
276.4

 
(13.6
)
 
262.8

Provision for income taxes
(18.6
)
 
(4.6
)
 
(23.2
)
Net loss (2)
$
(82.4
)
 
$
22.4

 
$
(60.0
)
Basic net loss per share
$
(0.38
)
 
$
0.11

 
$
(0.27
)
Diluted net loss per share
$
(0.38
)
 
$
0.11

 
$
(0.27
)
____________________ 
(1)
While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been effected as a result of the net effect of the adjustments noted above.
(2)
The impact on the unaudited Condensed Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Condensed Consolidated Statements of Operations, specifically on the line item "Net loss."

The following table shows select line item that were materially impacted by the adoption of ASC Topic 606 and 340-40 on Autodesk’s unaudited Condensed Consolidated Balance Sheet as of April 30, 2018:
 
As reported
 
Impact from the adoption of ASC 606 and 340-40
 
As Adjusted
ASSETS
 
 
 
 
 
Current assets:
 
 
 
 
 
        Accounts receivable, net
$
206.7

 
$
67.6

 
$
274.3

        Prepaid expenses and other current assets (1)
198.4

 
(77.2
)
 
121.2

Deferred income taxes, net
67.0

 
10.6

 
77.6

Other assets (1)
188.7

 
(21.7
)
 
167.0

LIABILITIES AND STOCKHOLDERS’ DEFICIT
 
 


 
 
Current liabilities:
 
 
 
 
 
        Accrued income taxes
24.6

 
2.4

 
27.0

        Deferred revenue
1,469.2

 
103.3

 
1,572.5

        Other accrued liabilities
127.8

 
2.1

 
129.9

Long-term deferred revenue
337.2

 
33.0

 
370.2

Long-term income taxes payable
41.7

 
(0.2
)
 
41.5

Long-term deferred income taxes
84.8

 
(5.7
)
 
79.1

Accumulated deficit (2)
(1,995.8
)
 
(155.6
)
 
(2,151.4
)
____________________ 
(1)
Short term and long term "contract assets" under ASC Topic 606 are included within "Prepaid expenses and other current assets" and "Other assets", respectively, on the unaudited Condensed Consolidated Balance Sheet.
(2)
Included in the "Accumulated deficit" adjustment is $178.0 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.