Summary of Significant Accounting Policies (Tables)

12 Months Ended

Oct. 31, 2021

Accounting Policies [Abstract]

Schedule of Accounts Receivable, net

The following table represents the components of accounts receivable, net:

	October 31,
	2021		2020
	(in thousands)
Accounts receivable	$	563,592	$	758,341
Unbilled accounts receivable	35,589		50,932
Total accounts receivable	599,181		809,273
Less allowance for credit losses	(30,680)		(28,564)
Total accounts receivable, net	$	568,501	$	780,709

Changes in Allowance for Doubtful Accounts

The following table presents the changes in the allowance for credit losses:

Fiscal Year	Balance at Beginning of Period		Provisions		Write-offs/Adjustments		Balance at End of Period
	(in thousands)
2021	$	28,564	$	18,515	$	(16,399)	$	30,680
2020	$	9,046	$	20,875	$	(1,357)	$	28,564
2019	$	5,613	$	11,669	$	(8,236)	$	9,046

Components of Property and Equipment

A summary of property and equipment, at cost less accumulated depreciation and amortization, as of October 31, 2021 and 2020 is as follows:

	October 31,
	2021		2020
	(in thousands)
Computer and other equipment	$	812,161	$	788,105
Buildings	134,931		129,746
Furniture and fixtures	73,624		72,702
Land	19,965		19,965
Leasehold improvements	236,064		242,830
	1,276,745		1,253,348
Less accumulated depreciation and amortization(1)	(804,347)		(769,530)
Total	$	472,398	$	483,818

(1)Accumulated depreciation and amortization includes write-offs due to retirement of fully amortized fixed assets.

Useful Lives of Depreciable Assets

The useful lives of depreciable assets are as follows:

	Useful Life in Years
Computer and other equipment	3 - 8
Buildings	30
Furniture and fixtures	5
Leasehold improvements	Shorter of the lease term or the estimated useful life

Components of Accounts Payable and Accrued Liabilities

The balance consisted of:

	October 31,
	2021		2020
	(in thousands)
Payroll and related benefits	$	581,687	$	492,626
Other accrued liabilities	85,648		101,035
Accounts payable	27,413		30,003
Total	$	694,748	$	623,664

Components of Other Long Term Liabilities

The balance consisted of:

	October 31,
	2021		2020
	(in thousands)
Deferred compensation liability (See Note 12)	$	343,820	$	269,737
Other long-term liabilities	19,720		14,774
Total	$	363,540	$	284,511

Reconciliation of Weighted Average Common Shares Used to Calculate Basic Net Income Per Share

The table below reconciles the weighted average common shares used to calculate basic net income per share with the weighted average common shares used to calculate diluted net income per share:

	Year Ended October 31,
	2021		2020		2019
	(in thousands, except per share amounts)
Numerator:
Net income attributed to Synopsys	$	757,516	$	664,347	$	532,367
Denominator:
Weighted average common shares for basic net income per share	152,698		151,135		149,872
Dilutive effect of common share equivalents from equity-based compensation	4,642		4,571		4,318
Weighted average common shares for diluted net income per share	157,340		155,706		154,190
Net income per share:
Basic	$	4.96	$	4.40	$	3.55
Diluted	$	4.81	$	4.27	$	3.45
Anti-dilutive employee stock-based awards excluded(1)	408		97		171

(1)These stock options and unvested restricted stock units were anti-dilutive for the respective periods and are excluded in calculating diluted net income per share. While such awards were anti-dilutive for the respective periods, they could be dilutive in the future.