Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of summary of revenues from contracts with customers by major product line

The following table summarizes the revenues from contracts with customers by major product line for the three and nine months ended September 30, 2018 (in thousands):

	Three months ended September 30, 2018			Nine months ended September 30, 2018
CPE:
Broadband CPE	$	448,518		$	1,176,886
Video CPE		492,951			1,647,941
Sub-total		941,469			2,824,827
Network & Cloud:
Networks		458,303			1,390,690
Software and services		73,732			229,105
Sub-total		532,035			1,619,795
Enterprise Networks:
Enterprise Networks		180,159			522,313
Other:
Other		(2,415	)		(11,437	)
Total net sales	$	1,651,248		$	4,955,498

Schedule of summary of revenues from contracts with customers by geographic areas

The following table summarizes the revenues from contracts with customers by geographic areas for the three and nine months ended September 30, 2018 (in thousands):

	For the three months ended September 30, 2018
	CPE		N&C		Enterprise			Other (1)			Total
Domestic – U.S.	$	533,410	$	334,591	$	116,691		$	(1,315	)	$	983,377
Americas, excluding U.S.		206,350		97,785		(1,723	)		—			302,412
Asia Pacific		30,814		39,670		29,964			—			100,448
EMEA		170,895		59,989		35,227			(1,100	)		265,011
Total international		408,059		197,444		63,468			(1,100	)		667,871
Total net revenues	$	941,469	$	532,035	$	180,159		$	(2,415	)	$	1,651,248

	For the Nine months ended September 30, 2018
	CPE		N&C		Enterprise		Other (1)			Total
Domestic – U.S.	$	1,546,338	$	1,006,903	$	323,033	$	(6,426	)	$	2,869,848
Americas, excluding U.S.		582,564		297,665		5,899		(5	)		886,123
Asia Pacific		82,020		135,013		83,065		(40	)		300,058
EMEA		613,905		180,214		110,316		(4,966	)		899,469
Total international		1,278,489		612,892		199,280		(5,011	)		2,085,650
Total net revenues	$	2,824,827	$	1,619,795	$	522,313	$	(11,437	)	$	4,955,498

(1) Adjustments include acquisition accounting impacts related to deferred revenue

Schedule of comparison of financial statements to pro-forma amounts had previous guidance been in effect

The following table compares the reported condensed balance sheet and statement of operations, as of and for the three and nine months ended September 30, 2018, to the pro-forma amounts had the previous guidance been in effect (in thousands):

	As Reported September 30, 2018		Pro forma – as if  previous accounting guidance was in effect
Assets
Accounts receivable	$	1,117,641	$	1,106,550
Other current assets		201,111		201,047
Deferred incomes taxes		155,193		149,971
Liabilities
Deferred revenue (current and non-current)	$	174,542	$	176,002

	Three Months Ended September 30, 2018						Nine Months Ended September 30, 2018
	As reported			Pro-forma			As reported			Pro-forma
Revenues
Net sales	$	1,651,248		$	1,655,526		$	4,955,498		$	4,931,254
Costs and expenses
Cost of sales	$	1,186,059		$	1,186,059		$	3,515,871		$	3,515,935
Income tax benefit		(15,652	)		(16,042	)		(22,106	)		(16,884	)
Consolidated net income		45,808			50,477			63,574			34,045
Net loss attributable to non-controlling interest		(1,271	)		(1,292	)		(5,659	)		(6,422	)
Net income attributable to ARRIS International plc		47,079			51,769			69,233			40,467
Net income per ordinary share:
Basic	$	0.26		$	0.29		$	0.38		$	0.22
Diluted	$	0.26		$	0.29		$	0.38		$	0.22

Schedule of changes in deferred revenue

The following table summarizes the changes in deferred revenue for the nine months ended of September 30, 2018 (in thousands)

Opening balance at January 1, 2018	$	168,757
Deferral of revenue		127,467
Recognition of unearned revenue		(120,712	)
Other		(970	)
Balance at September 30, 2018	$	174,542