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Summary of Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2012
Property and Equipment, Net Estimated Useful Lives

Property and equipment, net, are stated at cost, subject to review of impairment, and depreciated using the straight-line method over the estimated useful lives of the assets as follows:

 

Computer equipment and software

  

3—5 years

Furniture and fixtures

  

3—5 years

Leasehold improvements

  

shorter of the lease term or estimated useful life

Changes in Allowance for Doubtful Accounts

The following table presents the changes in the allowance for doubtful accounts as of September 30, 2012 (in thousands):

 

     September 30,
2012
 
     (Unaudited)  

Allowance for doubtful accounts:

  

Balance at beginning of period

   $   

Add: bad debt expense

     160   

Less: recoveries

     (12
  

 

 

 

Balance at end of period

   $ 148   
  

 

 

 
Summary of Effects of New Guidance on Consolidated Balance Sheets and Statements of Comprehensive Income (Loss)

The following table summarizes the effects of this new guidance on our consolidated balance sheets and statements of comprehensive income (loss) (in thousands):

 

     As of and for the Fiscal Year Ended
June 30, 2011
 
     As Reported      Under
Previous
Accounting
Guidance
     Impact of
Adoption of
ASU 2009-13
 

Total deferred revenue

   $ 74,646       $ 81,036       $ (6,390
  

 

 

    

 

 

    

 

 

 

Revenues:

        

Subscription

   $ 79,191       $ 78,305       $ 886   

Professional services and other

     13,450         7,946         5,504   
  

 

 

    

 

 

    

 

 

 

Total revenues

   $ 92,641       $ 86,251       $ 6,390