Note 2 - Revenue Recognition (Tables)

9 Months Ended

Sep. 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	$	58,229	$	-		$	58,229
Total operating expenses		52,466		676			53,142
Operating income		5,763		(676	)		5,087
Income before income tax expense		2,579		(676	)		1,903
Net income attributable to Alaska Communications		1,817		(484	)		1,333
Net income per share attributable to Alaska
Communications:
Basic	$	0.03	$	(0.00	)	$	0.03
Diluted	$	0.03	$	(0.01	)	$	0.02

	Nine Months
	As Reported		Effect of Adoption of ASC 606			Excluding Adoption of ASC 606
Operating revenues	$	173,779	$	-		$	173,779
Total operating expenses		154,385		772			155,157
Operating income		19,394		(772	)		18,622
Income before income tax expense		9,356		(772	)		8,584
Net income attributable to Alaska Communications		7,360		(553	)		6,807
Net income per share attributable to Alaska
Communications:
Basic	$	0.14	$	(0.01	)	$	0.13
Diluted	$	0.14	$	(0.01	)	$	0.13

	September 30, 2018
	As Reported		Effect of Adoption of ASC 606			Excluding Adoption of ASC 606
Deferred income taxes	$	820	$	1,460		$	2,280
Other assets		19,330		(7,670	)		11,660
Total assets		449,969		(6,210	)		443,759
Deferred income taxes		2,233		(719	)		1,514
Total liabilities		281,931		(719	)		281,212
Retained earnings		8,719		(5,491	)		3,228
Total liabilities and stockholders' equity		449,969		(6,210	)		443,759

Disaggregation of Revenue [Table Text Block]

	Three Months						Nine 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	$	15,309	$	-	$	15,309	$	45,859	$	-	$	45,859
Business voice and other		7,199		-		7,199		21,088		-		21,088
Managed IT services		1,480		-		1,480		3,936		-		3,936
Equipment sales and installations		1,488		-		1,488		3,870		-		3,870
Wholesale broadband		7,624		-		7,624		23,475		-		23,475
Wholesale voice and other		1,525		-		1,525		4,455		-		4,455
Operating leases and other deferred revenue		-		1,740		1,740		-		4,923		4,923
Total Business and Wholesale Revenue		34,625		1,740		36,365		102,683		4,923		107,606
Consumer Revenue
Broadband		6,539		-		6,539		19,726		-		19,726
Voice and other		2,719		-		2,719		8,355		-		8,355
Total Consumer Revenue		9,258		-		9,258		28,081		-		28,081
Regulatory Revenue
Access (1)		5,944		-		5,944		18,203		-		18,203
Access (2)		-		1,738		1,738		-		5,118		5,118
High-cost support		-		4,924		4,924		-		14,771		14,771
Total Regualtory Revenue		5,944		6,662		12,606		18,203		19,889		38,092
Total Revenue	$	49,827	$	8,402	$	58,229	$	148,967	$	24,812	$	173,779

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

	Three		Nine
	Months		Months
Services transferred over time	$	42,395	$	126,894
Goods transferred at a point in time		1,488		3,870
Regulatory access revenue (1)		5,944		18,203
Total revenue	$	49,827	$	148,967

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

Balance at beginning of period	$	6,898
Contract additions		3,531
Amortization		(2,759	)
Balance at end of period	$	7,670

Balance at beginning of period	$	1,150
Contract additions		1,569
Revenue recognized		(555	)
Balance at end of period	$	2,164