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Revenue from Contract with Customer (Notes)
 12 Months Ended
Dec. 31, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Text Block] Revenue Recognition
In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606), which requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 replaced most existing revenue recognition guidance in U.S. GAAP. The standard contains a five-step process to be followed in determining the amount and timing of revenue recognition. It also provides guidance on accounting for costs incurred to obtain or fulfill contracts with customers, and establishes disclosure requirements which are more extensive than those required under prior U.S. GAAP.

ASU 2014-09, as amended ("Topic 606"), was effective for the Company in the first quarter of 2018. We selected the Modified Retrospective (cumulative effect) transition method of adoption. Such method provided that the cumulative effect from prior periods upon applying the new guidance to contracts which were not complete as of the adoption date be recognized in our consolidated balance sheets as of December 31, 2017, including an $8 million increase to retained earnings.

Revenue Recognition Policy

We enter into contracts with customers that may include various combinations of our software solutions and related services, which are generally capable of being distinct and accounted for as separate performance obligations. Performance obligations that are not distinct at contract inception are combined. Contracts that include software customization may result in the combination of the customization services with the software license as one distinct performance obligation.

The predominant model of customer procurement involves multiple deliverables and includes a software license agreement, project-related implementation and consulting services, software support, hosting services, and computer hardware. We allocate revenues to each performance obligation within an arrangement based on estimated relative stand-alone selling price. Revenue is then recognized for each performance obligation upon transfer of control of the software solution or services to the customer in an amount that reflects the consideration we expect to receive.
Generally, we recognize revenue under Topic 606 for each of our performance obligations as follows:

•Perpetual software licenses - We recognize perpetual software license revenues when control of such licenses are transferred to the client ("point in time"). We determine the amount of consideration allocated to this performance obligation using the residual approach.

•Software as a service - We recognize software as a service ratably over the related hosting period ("over time").

•Time-based software and content license fees - We recognize a license component of time-based software and content license fees upon delivery to the client ("point in time") and a non-license component (i.e. support) ratably over the respective contract term ("over time").

•Hosting - Remote hosting recurring services are recognized ratably over the hosting service period ("over time"). Certain of our hosting arrangements contain fees deemed to be a "material right" under Topic 606. We recognize such fees over the term that will likely affect the client's decision about whether to renew the related hosting service ("over time").

•Services - We recognize revenue for fixed fee services arrangements over time, utilizing a labor hours input method. For fee-for-service arrangements, we recognize revenue over time as hours are worked at the rates clients are invoiced, utilizing the "as invoiced" practical expedient available in Topic 606. For stand-ready services arrangements, we recognize revenue ratably over the related service period.

•Support and maintenance - We recognize support and maintenance fees ratably over the related contract period ("over time").

•Hardware - We recognize hardware revenues when control of such hardware/devices is transferred to the client ("point in time").

•Transaction processing - We recognize transaction processing revenues ratably as we provide such services ("over time").

Certain customer contracts require significant customization of the software to meet the particular requirements specified by each customer. The contract pricing is stated as a fixed amount and generally results in the transfer of control of the applicable performance obligation over time. We recognize revenue for such contracts based on the proportion of labor hours expended to the total hours expected to complete the performance obligation. The impact to revenues for changes in estimates of total hours expected to complete performance obligations are recognized in the period in which they occur, and were not material for the periods presented herein.

Revenues are recognized net of any taxes collected from customers and subsequently remitted to governmental authorities.
Disaggregation of Revenue

The following table presents revenues disaggregated by our business models:

For the Years Ended
202020192018
(In thousands)Domestic
Segment		International
Segment		TotalDomestic
Segment		International
Segment		TotalDomestic
Segment		International
Segment		Total
Licensed software$604,707 $51,512 $656,219 $628,958 $51,627 $680,585 $573,034 $40,544 $613,578 
Technology resale173,264 23,327 196,591 225,076 21,809 246,885 208,722 36,354 245,076 
Subscriptions354,023 24,185 378,208 333,298 25,417 358,715 300,555 25,154 325,709 
Professional services1,717,873 212,572 1,930,445 1,760,532 231,946 1,992,478 1,574,407 237,056 1,811,463 
Managed services1,120,939 124,488 1,245,427 1,098,695 115,205 1,213,900 1,060,081 94,860 1,154,941 
Support and maintenance881,778 189,001 1,070,779 904,204 200,434 1,104,638 921,336 196,780 1,118,116 
Reimbursed travel27,185 934 28,119 87,364 8,033 95,397 92,131 5,311 97,442 
Total revenues$4,879,769 $626,019 $5,505,788 $5,038,127 $654,471 $5,692,598 $4,730,266 $636,059 $5,366,325 

The following table presents our revenues disaggregated by timing of revenue recognition:

For the Years Ended
202020192018
(In thousands)Domestic
Segment		International
Segment		TotalDomestic
Segment		International
Segment		TotalDomestic
Segment		International
Segment		Total
Revenue recognized over time$4,557,358 $585,316 $5,142,674 $4,565,172 $600,953 $5,166,125 $4,271,934 $569,780 $4,841,714 
Revenue recognized at a point in time322,411 40,703 363,114 472,955 53,518 526,473 458,332 66,279 524,611 
Total revenues$4,879,769 $626,019 $5,505,788 $5,038,127 $654,471 $5,692,598 $4,730,266 $636,059 $5,366,325 

Significant Customers

Revenues attributable to our relationships (as the prime contractor or a subcontractor) with U.S. government agencies, within our Domestic segment, comprised 18% and 13% of our consolidated revenues for 2020 and 2019, respectively. Amounts due in connection with these relationships comprised 13% of client receivables as of December 31, 2020.

Transaction Price Allocated to Remaining Performance Obligations

As of December 31, 2020, the aggregate amount of transaction price allocated to performance obligations that are unsatisfied (or partially unsatisfied) for executed contracts approximates $13.04 billion, of which we expect to recognize approximately 30% of the revenue over the next 12 months and the remainder thereafter. As of December 28, 2019, the aggregate amount of transaction price allocated to performance obligations that were unsatisfied (or partially unsatisfied) for executed contracts approximated $13.71 billion.

Contract Liabilities

Our payment arrangements with clients typically include an initial payment due upon contract signing and date-based licensed software payment terms and payments based upon delivery for services, hardware and sublicensed software. Customer payments received in advance of satisfaction of the related performance obligations are deferred as contract liabilities. Such amounts are classified in our consolidated balance sheets as "Deferred revenue". During 2020 and 2019, substantially all of our contract liability balance at the beginning of each respective year was recognized in revenues during that year.
Costs to Obtain or Fulfill a Contract

We have determined the only significant incremental costs incurred to obtain contracts with clients within the scope of Topic 606 are sales commissions paid to our associates. We record sales commissions as an asset, and amortize to expense ratably over the remaining performance periods of the related contracts with remaining performance obligations. As of December 31, 2020 and December 28, 2019, our consolidated balance sheets included assets of $88 million and $89 million, respectively, related to sales commissions to be expensed in future periods, which are included in "Other assets".

We recognized $38 million, $41 million and $41 million of amortization related to these sales commissions assets in 2020, 2019 and 2018, respectively, which is included in "Costs of revenue" in our consolidated statements of operations.

Significant Judgments when Applying Topic 606

Our contracts with clients typically include various combinations of our software solutions and related services. Determining whether such software solutions and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment.

Contract transaction price is allocated to distinct performance obligations using estimated stand-alone selling price. We determine stand-alone selling price maximizing observable inputs such as stand-alone sales when they exist or substantive renewal prices charged to clients. In instances where stand-alone selling price is not observable, we utilize an estimate of stand-alone selling price. Such estimates are derived from various methods that include: cost plus margin, historical pricing practices, and the residual approach. Judgment may be required to determine standalone selling prices for each performance obligation and whether it depicts the amount we expect to receive in exchange for the related good or service.

Contract modifications occur when we and our customers agree to modify existing customer contracts to change the scope or price (or both) of the contract or when a customer terminates some, or all, of the existing services provided by us. When a contract modification occurs, it requires us to exercise judgment to determine if the modification should be accounted for as (i) a separate contract, (ii) the termination of the original contract and creation of a new contract, (iii) a cumulative catch up adjustment to the original contract, or a combination thereof.

The labor hours input method used for our fixed fee services performance obligation is dependent on our ability to reliably estimate the direct labor hours to complete a project, which may span several years. We utilize our historical project experience and detailed planning process as a basis for our future estimates to complete current projects.

Certain of our arrangements contain variable consideration. We do not believe our estimates of variable consideration to be significant to our determination of revenue recognition.