Note 2 - Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Notes Tables

Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]

	Three Months
	As Reported		Effect of Adoption of ASC 606			Excluding Adoption of ASC 606
Operating revenues	$	59,578	$	-		$	59,578
Total operating expenses		51,290		442			51,732
Operating income		8,288		(442	)		7,846
Income before income tax expense		4,820		(442	)		4,378
Net income attributable to Alaska Communications		3,442		(312	)		3,130
Net income per share attributable to Alaska
Communications:
Basic	$	0.06	$	0.00		$	0.06
Diluted	$	0.06	$	0.00		$	0.06

	Six Months
	As Reported		Effect of Adoption of ASC 606			Excluding Adoption of ASC 606
Operating revenues	$	115,550	$	-		$	115,550
Total operating expenses		101,919		96			102,015
Operating income		13,631		(96	)		13,535
Income before income tax expense		6,777		(96	)		6,681
Net income attributable to Alaska Communications		5,543		(69	)		5,474
Net income per share attributable to Alaska
Communications:
Basic	$	0.10	$	0.00		$	0.10
Diluted	$	0.10	$	0.00		$	0.10

	June 30, 2018
	As Reported		Effect of Adoption of ASC 606			Excluding Adoption of ASC 606
Deferred income taxes	$	1,311	$	1,331		$	2,642
Other assets		18,828		(6,994	)		11,834
Total assets		452,464		(5,663	)		446,801
Deferred income taxes		1,972		(656	)		1,316
Total liabilities		286,818		(656	)		286,162
Retained earnings		6,902		(5,007	)		1,895

Disaggregation of Revenue [Table Text Block]

	Three Months						Six Months
	Accounted for Under ASC 606		Accounted for Under Other Guidance		Total Revenue		Accounted for Under ASC 606		Accounted for Under Other Guidance		Total Revenue
Business and Wholesale Revenue
Business broadband	$	16,950	$	-	$	16,950	$	30,550	$	-	$	30,550
Business voice and other		7,038		-		7,038		13,889		-		13,889
Managed IT services		1,191		-		1,191		2,456		-		2,456
Equipment sales and installations		1,460		-		1,460		2,382		-		2,382
Wholesale broadband		7,795		-		7,795		15,851		-		15,851
Wholesale voice and other		1,442		-		1,442		2,930		-		2,930
Operating leases and other deferred revenue		-		1,602		1,602		-		3,183		3,183
Total Business and Wholesale Revenue		35,876		1,602		37,478		68,058		3,183		71,241
Consumer Revenue
Broadband		6,695		-		6,695		13,187		-		13,187
Voice and other		2,759		-		2,759		5,636		-		5,636
Total Consumer Revenue		9,454		-		9,454		18,823		-		18,823
Regulatory Revenue
Access (1)		6,052		-		6,052		12,259		-		12,259
Access (2)		-		1,670		1,670		-		3,380		3,380
High-cost support		-		4,924		4,924		-		9,847		9,847
Total Regualtory Revenue		6,052		6,594		12,646		12,259		13,227		25,486
Total Revenue	$	51,382	$	8,196	$	59,578	$	99,140	$	16,410	$	115,550

Revenue Accounted for In Accordance with ASC 606, By Timing of Revenue Recognition [Table Text Block]

	Three		Six
	Months		Months
Services transferred over time	$	43,870	$	84,499
Goods transferred at a point in time		1,460		2,382
Regulatory access revenue (1)		6,052		12,259
Total revenue	$	51,382	$	99,140

Contract with Customer, Asset and Liability [Table Text Block]

Balance at beginning of period	$	6,898
Contract additions		1,902
Amortization		(1,806	)
Balance at end of period	$	6,994

Balance at beginning of period	$	1,150
Contract additions		1,149
Revenue recognized		(244	)
Balance at end of period	$	2,055