Revenue Recognition (Tables)

3 Months Ended

Jan. 31, 2019

Topic 606 [Member]

Schedule of Impacts of Topic 606 on Consolidated Financial Statements

The cumulative effect of the changes made to the Company’s Consolidated Balance Sheets as of November 1, 2018 as a result of the adoption of Topic 606 was as follows:

	October 31, 2018			Adjustments due to Topic 606			Balance at November 1, 2018
ASSETS
Unbilled receivables	$	13,759		$	471		$	14,230
Other assets		13,505			(132	)		13,373
LIABILITIES
Accrued liabilities	$	7,632		$	995		$	8,627
Deferred revenue, current portion		11,347			(240	)		11,107
Long-term deferred revenue		16,793			6,238			23,031
EQUITY
Accumulated deficit	$	(990,867	)	$	(6,654	)	$	(997,521	)

The following tables summarize the impacts of Topic 606 on the Company’s consolidated financial statements.

	January 31, 2019
	As reported			Adjustments			Balances without adoption of Topic 606
ASSETS
Unbilled receivables	$	12,387		$	(226	)	$	12,161
Other assets		23,067			(942	)		22,125
LIABILITIES
Accrued liabilities	$	11,051		$	(2,310	)	$	8,741
Deferred revenue		17,213			(495	)		16,718
Long-term deferred revenue		22,769			(6,472	)		16,297
EQUITY
Accumulated deficit	$	(1,015,069	)	$	8,109		$	(1,006,960	)

	For the Three Months Ended January 31, 2019
	As reported			Adjustments		Balances without adoption of Topic 606
Total revenues	$	17,783		$	1,548	$	19,331
Total cost of revenues		19,988			275		20,263
Gross loss		(2,205	)		1,273		(932	)
Administrative and selling expenses		6,759			—		6,759
Research and development expenses		6,280			—		6,280
Loss from operations		(15,244	)		1,273		(13,971	)
Interest expense		(2,464	)		—		(2,464	)
Other income, net		160			—		160
Loss before provision for income taxes		—			—		—
Provision for income taxes		—			—		—
Net loss	$	(17,548	)	$	1,273	$	(16,275	)