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Significant Accounting Policies (Tables)
9 Months Ended
Mar. 31, 2014
Significant Accounting Policies  
Summary of impact of revenue and cost of revenue reclassifications

 

 

 

 

Classification in Unaudited Consolidated
Statements of Operations
for the Three and Nine Months Ended March 31,

 

Three Months Ended
March 31,

 

Nine Months Ended
March 31,

 

 

 

2014

 

2013

 

2014

 

2013

 

2014

 

2013

 

 

 

 

 

 

 

(Dollars in Thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legacy SMS revenue

 

Subscription and software

 

Services and other

 

$

8,633

 

$

9,095

 

$

23,844

 

$

28,358

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of Legacy SMS revenue

 

Subscription and software

 

Services and other

 

$

1,595

 

$

1,769

 

$

4,321

 

$

5,725

 

 

Summary of impact of legacy SMS revenue and cost of revenue reclassification on previously presented unaudited consolidated statements of operations

 

 

 

 

Impact on Unaudited Consolidated Statements of Operations
for the Three Months Ended March 31, 2013

 

 

 

As Previously Reported

 

Reclassifications

 

As Currently Reported

 

 

 

(Dollars in Thousands)

 

Subscription and software revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

9,095

 

$

9,095

 

Subscription and software

 

60,899

 

 

60,899

 

 

 

$

60,899

 

$

9,095

 

$

69,994

 

Services and other revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

(9,095

)

$

(9,095

)

Professional services, training and other

 

18,458

 

 

18,458

 

 

 

$

18,458

 

$

(9,095

)

$

9,363

 

 

 

 

 

 

 

 

 

Cost of subscription and software revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

1,769

 

$

1,769

 

Cost of subscription and software revenue

 

3,229

 

 

3,229

 

 

 

$

3,229

 

$

1,769

 

$

4,998

 

Cost of services and other revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

(1,769

)

$

(1,769

)

Cost of professional services, training and other revenue

 

9,420

 

 

9,420

 

 

 

$

9,420

 

$

(1,769

)

$

7,651

 

 

 

 

Impact on Unaudited Consolidated Statements of Operations
for the Nine Months Ended March 31, 2013

 

 

 

As Previously Reported

 

Reclassifications

 

As Currently Reported

 

 

 

(Dollars in Thousands)

 

Subscription and software revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

28,358

 

$

28,358

 

Subscription and software

 

174,436

 

 

174,436

 

 

 

$

174,436

 

$

28,358

 

$

202,794

 

Services and other revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

(28,358

)

$

(28,358

)

Professional services, training and other

 

53,687

 

 

53,687

 

 

 

$

53,687

 

$

(28,358

)

$

25,329

 

 

 

 

 

 

 

 

 

Cost of subscription and software revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

5,725

 

$

5,725

 

Cost of subscription and software revenue

 

9,519

 

 

9,519

 

 

 

$

9,519

 

$

5,725

 

$

15,244

 

Cost of services and other revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

(5,725

)

$

(5,725

)

Cost of professional services, training and other revenue

 

27,841

 

 

27,841

 

 

 

$

27,841

 

$

(5,725

)

$

22,116