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Recent Accounting Pronouncements - Revenue From Contracts With Customer (Tables)
 9 Months Ended
Sep. 28, 2018
Accounting Changes and Error Corrections [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles
The cumulative effect of initially applying Topic 606 to the Company’s condensed consolidated balance sheet on January 1, 2018 was as follows (in thousands):
CONDENSED CONSOLIDATED BALANCE SHEETS
Balance as of December 31, 2017
 
Cumulative Impact from Adopting Topic 606
 
Balance as of January 1, 2018
ASSETS
 
 
 
 
 
Accounts receivable, net
$
69,844

 
$
1,781

 
$
71,625

Prepaid expenses and other current assets
18,931

 
3,578

 
22,509

Other long-term assets
42,913

 
773

 
43,686

 
 
 
 
 
 
LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 
 
 
Deferred revenue
$
52,429

 
$
(4,826
)
 
$
47,603

Other non-current liabilities
22,626

 
(473
)
 
22,153

Accumulated deficit
(2,057,812
)
 
11,431

 
(2,046,381
)

The impact from adopting Topic 606 on the Company’s condensed consolidated financial statements was as follows (in thousands):
 
Three months ended September 28, 2018
 
Nine months ended September 28, 2018
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
As Reported
 
Previous Accounting Guidance
 
Impact from Adopting Topic 606
 
As Reported
 
Previous Accounting Guidance
 
Impact from Adopting Topic 606
Total net revenue
$
100,616

 
$
100,382

 
$
234

 
$
289,903

 
$
288,419

 
$
1,484

Total cost of revenue
50,514

 
50,888

 
(374
)
 
141,015

 
141,029

 
(14
)
Total gross profit
50,102

 
49,494

 
608

 
148,888

 
147,390

 
1,498

Operating expenses:
 
 
 
 


 
 
 
 
 
 
Selling, general and administrative
29,723

 
29,680

 
43

 
88,874

 
89,221

 
(347
)
Loss from operations
(3,651
)
 
(4,216
)
 
565

 
(12,336
)
 
(14,181
)
 
1,845

Loss before income taxes
(6,888
)
 
(7,453
)
 
565

 
(21,526
)
 
(23,371
)
 
1,845

Net loss
(7,758
)
 
(8,323
)
 
565

 
(24,365
)
 
(26,210
)
 
1,845

 
As of September 28, 2018
CONDENSED CONSOLIDATED BALANCE SHEETS
As Reported
 
Previous Accounting Guidance
 
Impact from Adopting Topic 606
ASSETS
 
 
 
 
 
Accounts receivable, net
77,986

 
74,949

 
$
3,037

Prepaid expenses and other current assets
24,226

 
19,681

 
4,545

Other long-term assets
38,624

 
38,082

 
542

LIABILITIES AND STOCKHOLDERS’ EQUITY
 
 
 
 
 
Deferred revenue
48,679

 
53,370

 
(4,691
)
Other non-current liabilities
18,989

 
19,450

 
(461
)
Accumulated deficit
(2,070,746
)
 
(2,084,022
)
 
13,276