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Revenue Recognition (Tables)
9 Months Ended
Dec. 31, 2018
Revenue from Contract with Customer [Abstract]  
Impact on the Condensed Consolidated Financial Statements
Select condensed consolidated balance sheet line items, which reflects the adoption impact of the new standard as reported, as well as the impact of adoption, are as follows (in thousands):
 
December 31,
 
2018
 
As Reported
 
Balances without adoption of ASC 606
 
Effect of Change

Higher (Lower)
Assets:
 
 
 
 
 
Deferred contract acquisition costs, current
$
25,275

 
$

 
$
25,275

Deferred contract acquisition costs, non-current
24,487

 

 
24,487

Liabilities:
 
 
 
 
 
Deferred revenue, current
$
200,231

 
$
201,286

 
$
(1,055
)
Deferred revenue, non-current
6,638

 
6,624

 
14

Stockholders' equity:
 
 
 
 
 
Accumulated deficit
$
(288,727
)
 
$
(339,920
)
 
$
51,193



    Select condensed consolidated statement of operations line items, which reflects the adoption of the new standard, as reported, as well as the impact of adoption, are as follows (in thousands, except per share information):

 
Three Months Ended December 31,
 
Nine Months Ended December 31,
 
2018
 
2018
 
As Reported
 
Balances without adoption of ASC 606
 
Effect of Change

Higher (Lower)
 
As Reported
 
Balances without adoption of ASC 606
 
Effect of Change

Higher (Lower)
Revenue
$
124,011

 
$
123,603

 
$
408

 
$
347,128

 
$
346,339

 
$
789

Sales and marketing
66,461

 
$
70,083

 
$
(3,622
)
 
185,091

 
$
194,290

 
$
(9,199
)
Loss from operations
$
(8,540
)
 
$
(12,570
)
 
$
4,030

 
$
(17,706
)
 
$
(27,694
)
 
$
9,988

Net loss attributable to New Relic
$
(10,103
)
 
$
(14,133
)
 
$
4,030

 
$
(24,054
)
 
$
(34,042
)
 
$
9,988

Net loss per share, basic and diluted
$
(0.18
)
 
$
(0.25
)
 
$
0.07

 
$
(0.42
)
 
$
(0.60
)
 
$
0.18



Select condensed consolidated cash flow line items, which reflects the adoption of the new standard as reported, as well as the impact of adoption, are as follows (in thousands):

 
Nine Months Ended December 31,
 
2018
 
As Reported
 
Balances without adoption of ASC 606
 
Effect of Change

Higher (Lower)
Depreciation and amortization
$
38,585

 
$
20,095

 
$
18,490

Deferred contract acquisition costs
$
(27,689
)
 
$

 
$
(27,689
)
Net cash provided by operating activities
$
66,896

 
$
66,896

 
$

Summary of Deferred Revenue
The following table provides information about deferred revenue (in thousands):

 
Deferred Revenue
 
Current
 
Non-Current
April 1, 2018
$
188,860

 
$
1,182

December 31, 2018
200,231

 
6,638