0000000000-18-030418.txt : 20181210
0000000000-18-030418.hdr.sgml : 20181210
20180926170241
ACCESSION NUMBER: 0000000000-18-030418
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20180926
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: ALLSCRIPTS HEALTHCARE SOLUTIONS, INC.
CENTRAL INDEX KEY: 0001124804
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
IRS NUMBER: 364372754
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 222 MERCHANDISE MART PLAZA
STREET 2: SUITE 2024
CITY: CHICAGO
STATE: IL
ZIP: 60654
BUSINESS PHONE: 3125061200
MAIL ADDRESS:
STREET 1: 222 MERCHANDISE MART PLAZA
STREET 2: SUITE 2024
CITY: CHICAGO
STATE: IL
ZIP: 60654
FORMER COMPANY:
FORMER CONFORMED NAME: ALLSCRIPTS-MISYS HEALTHCARE SOLUTIONS, INC.
DATE OF NAME CHANGE: 20081010
FORMER COMPANY:
FORMER CONFORMED NAME: ALLSCRIPTS HEALTHCARE SOLUTIONS INC
DATE OF NAME CHANGE: 20010124
FORMER COMPANY:
FORMER CONFORMED NAME: ALLSCRIPTS HOLDING INC
DATE OF NAME CHANGE: 20000925
PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-18-003105
LETTER
1
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TEXT-EXTRACT
2
filename2.txt
September 26, 2018
Brian Farley
Executive Vice President and General Counsel
Allscripts Healthcare Solutions, Inc.
222 Merchandise Mart Plaza
Suite 2024
Chicago, IL 60654
Re: Allscripts Healthcare Solutions, Inc.
Form 10-K for the fiscal year ended December 31, 2017
Filed February 26, 2018
Form 10-Q for the quarterly period ended June 30, 2018
Filed August 6, 2018
File No. 001-35547
Dear Mr. Farley:
We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.
Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response to these comments, we may have additional
comments.
Form 10-Q for the quarterly period ended June 30, 2018
Notes to Consolidated Financial Statements (Unaudited)
Note 2. Revenue from Contracts with Customers
Performance Obligations, page 12
1. Please tell us the methods, inputs, and assumptions used to determine the
transaction price
and allocation of the transaction price for each of your performance
obligations. Clarify
how your existing disclosures comply with ASC 606-10-50-20.
Brian Farley
Allscripts Healthcare Solutions, Inc.
September 26, 2018
Page 2
Revenue Recognition, page 14
2. Please tell us which performance obligations fall into each revenue
type of software
delivery, support and maintenance and client services by recurring and
non-recurring.
Further, please tell us, and revise as appropriate, what consideration
you gave to
separately presenting revenue and cost of revenue by tangible product
and services on the
face of your income statement. Refer to guidance in Rule 5-03(b)(1)
and (2) of
Regulation S-X.
In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.
You may contact Brittany Ebbertt, Senior Staff Accountant, at
202-551-3572 or Craig
Wilson, Senior Assistant Chief Accountant, at 202-551-3226 with any questions.
Sincerely,
FirstName LastNameBrian Farley
Division of
Corporation Finance
Comapany NameAllscripts Healthcare Solutions, Inc.
Office of
Information Technologies
September 26, 2018 Page 2 and Services
FirstName LastName