Revenue Recognition (Tables)

9 Months Ended

Jul. 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.

	July 31, 2019
	As reported			Adjustments			Balances without adoption of Topic 606
ASSETS
Unbilled receivables	$	8,186		$	(110	)	$	8,076
Other assets		10,019			(901	)		9,118
LIABILITIES
Accrued liabilities	$	8,582		$	(939	)	$	7,643
Deferred revenue		15,650			(1,518	)		14,132
Long-term deferred revenue		22,190			(7,083	)		15,107
EQUITY
Accumulated deficit	$	(1,039,910	)	$	8,529		$	(1,031,381	)

	For the Three Months Ended July 31, 2019
	As reported			Adjustments		Balances without adoption of Topic 606
Total revenues	$	22,712		$	974	$	23,686
Total cost of revenues		14,747			397		15,144
Gross profit		7,965			577		8,542
Administrative and selling expenses		7,058			—		7,058
Research and development expenses		1,977			—		1,977
Loss from operations		(1,070	)		577		(493	)
Interest expense		(3,536	)		—		(3,536	)
Other expense, net		(685	)		—		(685	)
Loss before provision for income taxes		(5,291	)		577		(4,714	)
Provision for income taxes		(20	)		—		(20	)
Net loss	$	(5,311	)	$	577	$	(4,734	)

	For the Nine Months Ended July 31, 2019
	As reported			Adjustments		Balances without adoption of Topic 606
Total revenues	$	49,711		$	3,315	$	53,026
Total cost of revenues		47,591			1,440		49,031
Gross profit		2,120			1,875		3,995
Administrative and selling expenses		23,622			—		23,622
Research and development expenses		12,435			—		12,435
Loss from operations		(33,937	)		1,875		(32,062	)
Interest expense		(7,807	)		—		(7,807	)
Other expense, net		(556	)		—		(556	)
Loss before provision for income taxes		(42,300	)		1,875		(40,425	)
Provision for income taxes		(89	)		—		(89	)
Net loss	$	(42,389	)	$	1,875	$	(40,514	)