Schedule of Impact of ASU 606 Adoption |
As a result, the following financial statement line items for 2017, 2016 and 2015 were affected: Consolidated Statement of Operations | | | | | | | | | | | | | | For the year ended December 31, 2017 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Revenue from services | $ | 782,710 |
| | $ | 889,076 |
| | $ | (106,366 | ) | Revenue from transfer of intellectual property and other | 75,537 |
| | 70,668 |
| | 4,869 |
| Selling, general and administrative | 414,628 |
| | 520,994 |
| | (106,366 | ) | Research and development | 126,435 |
| | 125,186 |
| | 1,249 |
|
| | | | | | | | | | | | | | For the year ended December 31, 2016 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Revenue from services | $ | 928,572 |
| | $ | 1,012,129 |
| | $ | (83,557 | ) | Revenue from transfer of intellectual property and other | 105,455 |
| | 126,065 |
| | (20,610 | ) | Selling, general and administrative | 407,331 |
| | 490,888 |
| | (83,557 | ) | Research and development | 113,871 |
| | 111,205 |
| | 2,666 |
|
| | | | | | | | | | | | | | For the year ended December 31, 2015 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Revenue from services | $ | 305,301 |
| | $ | 329,739 |
| | $ | (24,438 | ) | Revenue from transfer of intellectual property and other | 62,070 |
| | 81,853 |
| | (19,783 | ) | Selling, general and administrative | 172,138 |
| | 196,576 |
| | (24,438 | ) | Research and development | 101,804 |
| | 99,488 |
| | 2,316 |
|
Consolidated Balance Sheet | | | | | | | | | | | | | | December 31, 2017 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Other current assets and prepaid expenses | $ | 42,513 |
| | $ | 37,113 |
| | $ | 5,400 |
| Accrued expenses | 225,796 |
| | 215,102 |
| | 10,694 |
| Other long-term liabilities, principally contract liabilities, contingent consideration and line of credit | 256,415 |
| | 219,954 |
| | 36,461 |
| Accumulated deficit | (1,048,914 | ) | | (1,007,159 | ) | | (41,755 | ) |
| | | | | | | | | | | | | | December 31, 2016 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Accrued expenses | $ | 174,679 |
| | $ | 197,955 |
| | $ | (23,276 | ) | Other long-term liabilities, principally contract liabilities, contingent consideration and line of credit | 271,134 |
| | 202,483 |
| | 68,651 |
| Accumulated deficit | (775,329 | ) | | (729,954 | ) | | (45,375 | ) |
Consolidated Statement of Cash Flows | | | | | | | | | | | | | | For the year ended December 31, 2017 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Net loss | $ | (305,250 | ) | | $ | (308,870 | ) | | $ | 3,620 |
| Other current assets and prepaid expenses | 4,771 |
| | 10,171 |
| | (5,400 | ) | Contract liabilities | (58,876 | ) | | (60,656 | ) | | 1,780 |
|
| | | | | | | | | | | | | | For the year ended December 31, 2016 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Net loss | $ | (48,359 | ) | | $ | (25,083 | ) | | $ | (23,276 | ) | Contract liabilities | (50,893 | ) | | (74,169 | ) | | 23,276 |
|
| | | | | | | | | | | | | | For the year ended December 31, 2015 (in thousands) | | As adjusted under Topic 606 | | As originally reported | | Effect of change | Net loss | $ | (53,527 | ) | | $ | (31,428 | ) | | $ | (22,099 | ) | Contract liabilities | 249,770 |
| | 227,671 |
| | 22,099 |
|
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