Revenue Recognition (Tables)

6 Months Ended

Apr. 30, 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.

	April 30, 2019
	As reported			Adjustments			Balances without adoption of Topic 606
ASSETS
Unbilled receivables	$	11,078		$	(342	)	$	10,736
Other assets		20,251			(626	)		19,625
LIABILITIES
Accrued liabilities	$	10,954		$	(1,509	)	$	9,445
Deferred revenue		16,331			(886	)		15,445
Long-term deferred revenue		22,470			(6,696	)		15,774
EQUITY
Accumulated deficit	$	(1,034,599	)	$	8,123		$	(1,026,476	)

	For the Three Months Ended April 30, 2019
	As reported			Adjustments		Balances without adoption of Topic 606
Total revenues	$	9,216		$	792	$	10,008
Total cost of revenues		12,856			767		13,623
Gross loss		(3,640	)		25		(3,615	)
Administrative and selling expenses		9,805			—		9,805
Research and development expenses		4,178			—		4,178
Loss from operations		(17,623	)		25		(17,598	)
Interest expense		(1,807	)		—		(1,807	)
Other expense, net		(31	)		—		(31	)
Loss before provision for income taxes		(19,461	)		25		(19,436	)
Provision for income taxes		(69	)		—		(69	)
Net loss	$	(19,530	)	$	25	$	(19,505	)

	For the Six Months Ended April 30, 2019
	As reported			Adjustments		Balances without adoption of Topic 606
Total revenues	$	26,999		$	2,340	$	29,339
Total cost of revenues		32,844			1,042		33,886
Gross loss		(5,845	)		1,298		(4,547	)
Administrative and selling expenses		16,564			—		16,564
Research and development expenses		10,458			—		10,458
Loss from operations		(32,867	)		1,298		(31,569	)
Interest expense		(4,271	)		—		(4,271	)
Other income, net		129			—		129
Loss before provision for income taxes		(37,009	)		1,298		(35,711	)
Provision for income taxes		(69	)		—		(69	)
Net loss	$	(37,078	)	$	1,298	$	(35,780	)