Revenue Recognition (Tables)

12 Months Ended

Jan. 31, 2020

Revenue from Contract with Customer [Abstract]

Schedule of New Accounting Pronouncements

The following table shows line items that were materially impacted by the adoption of ASC Topic 842 on February 1, 2019 on Autodesk’s Consolidated Balance Sheet:

	As reported January 31, 2019			Impact from the adoption (1)			As adjusted
ASSETS
Prepaid expenses and other current assets	$	192.1		$	(5.9	)	$	186.2
Total current assets	1,620.0			(5.9		)	1,614.1
Operating lease right-of-use assets	—			283.4			283.4
Total assets	4,729.2			277.5			5,006.7
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Other accrued liabilities	142.3			(4.9		)	137.4
Operating lease liabilities	—			54.1			54.1
Long-term operating lease liabilities	—			245.9			245.9
Other liabilities	121.8			(16.9		)	104.9
Accumulated deficit	$	(2,147.4	)	$	(0.7	)	$	(2,148.1	)

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(1) Adoption of ASC Topic 842 did not have any other material impacts on Autodesk's consolidated financial statements.

Under the modified retrospective adoption, Autodesk calculated the impact of the adoption during fiscal 2019, as the first year of adoption. The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Statements of Operations for the fiscal year ended January 31, 2019:

	For the Fiscal Year ended January 31, 2019
	As reported			Impact from the adoption of ASC 606 and 340-40			As adjusted
Net revenue (1)
Subscription	$	1,802.3		$	(16.6	)	$	1,785.7
Maintenance	635.1			5.7			640.8
Other	132.4			(11.3		)	121.1
Cost of revenue (1)
Cost of subscription and maintenance revenue	216.0			(0.1		)	215.9
Cost of other revenue	54.4			1.1			55.5
Operating expenses (1):
Marketing and sales	1,183.9			(17.9		)	1,166.0
Provision for income taxes	(38.1		)	(4.8		)	(42.9		)
Net loss (2)	$	(80.8	)	$	(10.1	)	$	(90.9	)
Basic net loss per share	$	(0.37	)	$	(0.05	)	$	(0.42	)
Diluted net loss per share	$	(0.37	)	$	(0.05	)	$	(0.42	)

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(1) While not shown here, gross margin, loss from operations, and loss before income taxes have consequently been affected as a result of the net effect of the adjustments noted above.

(2) The impact on the Consolidated Statements of Comprehensive Loss is limited to the net effects of the impacts noted above on the Consolidated Statements of Operations, specifically on the line item "Net loss."

The following table shows select line items that were materially impacted by the adoption of ASC Topics 606 and 340-40 on Autodesk’s Consolidated Balance Sheet as of January 31, 2019:

	As reported			Impact from the adoption of ASC 606 and 340-40			As adjusted
ASSETS
Current assets:
Accounts receivable, net	$	474.3		$	73.4		$	547.7
Prepaid expenses and other current assets (1)	192.1			(79.4		)	112.7
Deferred income taxes, net	65.3			7.0			72.3
Other assets (1)	337.8			(17.9		)	319.9
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Deferred revenue	1,763.3			140.6			1,903.9
Other accrued liabilities	142.3			1.7			144.0
Long-term deferred revenue	328.1			37.2			365.3
Long-term income taxes payable	21.5			(0.2		)	21.3
Long-term deferred income taxes	79.8			(6.7		)	73.1
Stockholders’ deficit:
Accumulated deficit (2)	$	(2,147.4	)	$	(189.5	)	$	(2,336.9	)

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(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 Consolidated Balance Sheet.

(2) Included in the "Accumulated deficit" adjustment is $179.4 million for the cumulative effect adjustment of adopting ASC Topic 606 and 340-40 on the opening balance as of February 1, 2018.

Disaggregation of Revenue

Information regarding the components of Autodesk's net revenue from contracts with customers by geographic location, product family, and sales channel is as follows:

	Fiscal Year ended January 31,
	2020		2019		2018
Net revenue by product family:
Architecture, Engineering and Construction	$	1,377.1	$	1,021.6	$	787.5
Manufacturing	726.1		616.2		528.8
AutoCAD and AutoCAD LT	948.2		731.8		561.4
Media and Entertainment	199.2		182.0		152.1
Other	23.7		18.2		26.8
Total net revenue	$	3,274.3	$	2,569.8	$	2,056.6
Net revenue by geographic area:
Americas
U.S.	$	1,108.9	$	874.6	$	740.4
Other Americas	226.9		175.3		130.7
Total Americas	1,335.8		1,049.9		871.1
Europe, Middle East and Africa	1,303.5		1,034.3		815.4
Asia Pacific	635.0		485.6		370.1
Total net revenue	$	3,274.3	$	2,569.8	$	2,056.6
Net revenue by sales channel:
Indirect	$	2,282.2	$	1,830.8	$	1,443.8
Direct	992.1		739.0		612.8
Total net revenue	$	3,274.3	$	2,569.8	$	2,056.6