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Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2018
Accounting Policies [Abstract]  
Schedule of Impact of Adoption
Adoption of the new revenue standard had the following impact on the Company's condensed consolidated financial statements as compared to the comparable data under the previous accounting standards (in thousands, except per share amounts):
 
Three months ended June 30, 2018
 
Six months ended June 30, 2018
STATEMENT OF OPERATIONS
As Reported
 
Amounts under Topic 605
 
Effect of Change Higher/(lower)
 
As Reported
 
Amounts under Topic 605
 
Effect of Change Higher/(lower)
 
 
 
 
 
 
 
 
 
 
 
 
Royalty and license fees
$
63,954

 
$
96,716

 
$
(32,762
)
 
$
129,486

 
$
192,876

 
$
(63,390
)
Cost of revenue
2,080

 
2,230

 
(150
)
 
4,404

 
4,329

 
75

Operating income (loss)
(27,606
)
 
5,006

 
(32,612
)
 
(60,097
)
 
3,368

 
(63,465
)
Other income and expense, net
2,229

 
81

 
2,148

 
5,383

 
1,084

 
4,299

Loss before taxes
(31,577
)
 
(1,112
)
 
(30,465
)
 
(67,232
)
 
(8,065
)
 
(59,167
)
Provision for (benefit from) income taxes
(3,321
)
 
2,458

 
(5,779
)
 
(5,959
)
 
4,708

 
(10,667
)
Net loss
(28,256
)
 
(3,570
)
 
(24,686
)
 
(61,273
)
 
(12,773
)
 
(48,500
)
 
 
 
 
 
 
 
 
 
 
 
 
Basic net loss per share
$
(0.58
)
 
$
(0.07
)
 
$
(0.51
)
 
$
(1.25
)
 
$
(0.26
)
 
$
(0.99
)

 
As of June 30, 2018
BALANCE SHEET
As Reported
 
Amounts under Topic 605
 
Effect of Change Higher/(lower)
Assets
 
 
 
 
 
Unbilled contracts receivable
$
175,315

 
$
5,568

 
$
169,747

Other current assets
16,422

 
17,922

 
(1,500
)
Long-term unbilled contracts receivable
65,013

 
2,091

 
62,922

Other assets
4,959

 
6,609

 
(1,650
)
Liabilities
 
 
 
 


Accrued liabilities
24,254

 
25,019

 
(765
)
Deferred revenue
4,106

 
4,838

 
(732
)
Long-term deferred tax liabilities
64,545

 
9,225

 
55,320

Equity
 
 
 
 


Retained earnings
211,722

 
36,026

 
175,696

The cumulative effect of the changes made to the Company's condensed consolidated balance sheet for the adoption of Topic 606 was as follows (in thousands):
BALANCE SHEET
Balance at December 31, 2017
 
Adjustments due to Topic 606
 
Balance at January 1, 2018
Assets
 
 
 
 
 
Unbilled contracts receivable
$
10,866

 
$
188,760

 
$
199,626

Other current assets
16,949

 
(2,000
)
 
14,949

Long-term unbilled contracts receivable
2,930

 
103,983

 
106,913

Other assets
9,772

 
(2,446
)
 
7,326

Liabilities
 
 
 
 
 
Accrued liabilities
47,969

 
432

 
48,401

Deferred revenue
2,686

 
(783
)
 
1,903

Long-term deferred tax liabilities
15,085

 
64,520

 
79,605

 


 


 


Equity
 
 
 
 


Retained earnings
68,556

 
224,128

 
292,684