XML 102 R36.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Deferred Revenue of Membership Upgrade Sales and Deferred Commission Expense (Tables)
 12 Months Ended
Dec. 31, 2019
Revenue from Contract with Customer [Abstract]  
Deferred Revenue, by Arrangement, Disclosure
The components of the change in deferred revenue entry of membership subscriptions and deferred commission expense were as follows:
 
 
As of
(amounts in thousands)
 
2019
 
2018
Deferred revenue - upfront payments from membership upgrade sales as of December 31,
 
$
116,363

 
$
85,596

Cumulative effect of change in accounting principle (1)
 
—

 
23,387

Deferred revenue - upfront payments from membership subscriptions as of January 1,
 
116,363

 
108,983

Membership upgrade sales current period, gross

 
19,111

 
15,191

Revenue recognized from membership upgrade sales upfront payments
 
(8,660
)
 
(7,811
)
Net increase in deferred revenue - upfront payments from membership grade sales
 
10,451

 
7,380

Deferred revenue - upfront payments from membership upgrade sales as of December 31,
 
$
126,814

 
$
116,363

 
 
 
 
 
Deferred commission expense as of December 31
 
$
40,308

 
$
31,443

Cumulative effect of change in accounting principle (1)
 
—

 
8,200

Deferred commission expense as of January 1,
 
40,308

 
39,643

Deferred commission expense
 
4,508

 
4,274

Commission expense recognized
 
(3,667
)
 
(3,609
)
Net increase in deferred commission expense
 
841

 
665

Deferred commission expense as of December 31,
 
$
41,149

 
$
40,308

_____________________ 
(1) 
The cumulative effect adjustments resulting from the adoption of ASU 2014-09 as of January 1, 2018.