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REVENUE RECOGNITION (Tables)
 12 Months Ended
Dec. 31, 2018
Revenue from Contract with Customer [Abstract]  
Schedule of adjustments and impacts related to adoption of ASC 606
Amounts contained in the tables below are in thousands, except number of shares and per share amounts.
 
 
2018
 
2017
 
2016
 
As Reported
(ASC 606)
 
Adjustments
 
ASC 605
 
As Reported (ASC 605)
 
As Reported (ASC 605)
Revenues:
 
 
 
 
 
 
 
 
 
 
Fixed fee license revenue
 
$
83,573

 
$
(68,094
)
 
$
15,479

 
$
12,575

 
$
30,389

Per-unit royalty revenue
 
26,984

 
(8,482
)
 
18,502

 
21,514

 
25,641

Total royalty and license revenue
 
110,557

 
(76,576
)
 
33,981

 
34,089

 
56,030

Development, services, and other
 
422

 
 
 
422

 
924

 
1,056

Total revenues
 
110,979

 
(76,576
)
 
34,403

 
35,013

 
57,086

Total costs and operating expenses
 
57,878

 
 
 
57,878

 
80,435

 
72,349

Operating income (loss)
 
53,101


(76,576
)
 
(23,475
)
 
(45,422
)
 
(15,263
)
Interest and other income
 
1,634

 
—

 
1,634

 
611

 
754

Income (loss) before provision for income taxes
 
54,735

 
(76,576
)
 
(21,841
)
 
(44,811
)
 
(14,509
)
Provision for income taxes from continuing operations
 
(392
)
 
—

 
(392
)
 
(480
)
 
(25,521
)
Income (loss) from continuing operations
 
54,343

 
(76,576
)
 
(22,233
)
 
(45,291
)
 
(40,030
)
Income (loss) from discontinued operations, net of tax
 
—

 
—

 
—

 
—

 
649

Net income (loss)
 
$
54,343

 
$
(76,576
)
 
$
(22,233
)
 
$
(45,291
)
 
$
(39,381
)
Basic net income (loss) per share
 
 
 
 
 
 
 
 
 
 
Continuing operations
 
$
1.78

 
$
(2.51
)
 
$
(0.73
)
 
$
(1.55
)
 
$
(1.39
)
Discontinued operations
 
—

 
—

 
—

 
—

 
0.02

Total
 
$
1.78

 
$
(2.51
)
 
$
(0.73
)
 
$
(1.55
)
 
$
(1.37
)
Shares used in calculating basic net income (loss) per share
 
30,459

 
30,459

 
30,459

 
29,179

 
28,759

Diluted net income (loss) per share
 
 
 
 
 
 
 
 
 
 
Continuing operations
 
$
1.73

 
$
(2.51
)
 
$
(0.73
)
 
$
(1.55
)
 
$
(1.39
)
Discontinued operations
 
—

 
—

 
—

 
—

 
0.02

Total
 
$
1.73

 
$
(2.51
)
 
$
(0.73
)
 
$
(1.55
)
 
$
(1.37
)
Shares used in calculating diluted net income (loss) per share
 
31,407

 
30,459

 
30,459

 
29,179

 
28,759


 
 
December 31, 2018
 
December 31, 2017
 
 
As Reported
(ASC 606)
 
Adjustments
 
ASC 605
 
As Reported
(ASC 605)
Prepaid expenses and other current assets
 
$
9,856

 
$
(8,973
)
 
$
883

 
$
736

Other assets, net
 
7,532

 
(7,231
)
 
301

 
344

Other current liabilities
 
(3,194
)
 
220

 
(2,974
)
 
(3,896
)
Deferred revenue - current
 
(4,591
)
 
(10,040
)
 
(14,631
)
 
(4,424
)
Long-term deferred revenue
 
(30,203
)
 
(70,126
)
 
(100,329
)
 
(22,303
)
Accumulated deficit
 
$
98,521

 
$
95,329

 
$
193,850

 
$
171,616

The following table summarizes adjustments related to the Company's adoption of ASC 606 (in thousands)
 
 
Balance at December 31, 2017
as Reported
under ASC 605
 
Adjustment
for Fixed Fee License Revenue *
 
Elimination of Quarter-Lag
Per-Unit Royalties
 
Total Adjustments upon Adoption of ASC 606
 
Balance at January 1, 2018
(ASC 606)
Prepaid expenses and other current assets
 
$
736

 
 
 
$
4,996

 
$
4,996

 
$
5,732

Deferred revenue - current
 
(4,424
)
 
1,766

 
 
 
1,766

 
(2,658
)
Long-term deferred revenue
 
(22,303
)
 
11,573

 
 
 
11,573

 
(10,730
)
Accumulated deficit
 
171,616

 
(13,339
)
 
(4,996
)
 
(18,335
)
 
153,281

* Adjustment for fixed fee license revenue includes both the recognition of Performance Obligation A upon the adoption of ASC 606, which had previously been deferred under ASC 605, and the change in the transaction price allocated to Performance Obligation B and consequently the revenue recognized as of January 1, 2018.
Disaggregated revenue
The following table presents the disaggregation of the Company's revenue for the year ended December 31, 2018 under ASC 606. Revenues for the years ended December 31, 2017 and 2016 are presented in accordance with ASC 605.
 
 
Years Ended December 31,
 
 
2018
 
2017
 
2016
 
 
(in thousands)
Fixed fee license revenue
 
$
83,573

 
$
12,575

 
$
30,389

Per-Unit royalty revenue
 
26,984

 
21,514

 
25,641

Total royalty and license revenue
 
110,557

 
34,089

 
56,030

Development, services, and other
 
422

 
924

 
1,056

Total revenues
 
$
110,979

 
$
35,013

 
$
57,086