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Revenue Recognition (Tables)
 9 Months Ended
Sep. 30, 2018
Revenue from Contract with Customer [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles
The adjustments to our Consolidated Balance Sheets upon adoption of ASC 606, effective January 1, 2018 were as follows (in thousands):
 
 
Balance at
December 31, 2017
 
Adjustments due to
ASC 606
 
Balance at
January 1, 2018
Assets:
 
 
 
 
 
 
Other current assets
 
$
4,335

 
$
(237
)
 
$
4,098

Intangible, equity method investment and other assets, net
 
20,949

 
(157
)
 
20,792

 
 
 
 
 
 
 
Common shareholders' equity:
 
 
 
 
 
 
Accumulated deficit
 
$
(11,337
)
 
$
(394
)
 
$
(11,731
)

In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our Consolidated Balance Sheets and Consolidated Statements of Operations was as follows (in thousands):
 
 
September 30, 2018
 
 
As Reported
 
Balance without
Adoption of ASC 606
 
Effect of Change
Higher (Lower)
Consolidated Balance Sheets
 
 
 
 
 
 
Assets:
 
 
 
 
 
 
Other current assets
 
$
1,275

 
$
1,492

 
$
(217
)
Intangible, equity method investment and other assets, net
 
20,244

 
20,244

 
—

 
 
 
 
 
 
 
Liabilities:
 
 
 
 
 
 
Deferred income tax liability, net
 
12,271

 
12,316

 
(45
)
 
 
 
 
 
 
 
Common shareholders' equity:
 
 
 
 
 
 
Accumulated deficit
 
$
(7,057
)
 
$
(7,319
)
 
$
(262
)

 
 
Three Months Ended September 30, 2018
 
Nine Months Ended September 30, 2018
 
 
As Reported
 
Balance without
Adoption of ASC 606
 
Effect of Change
Higher (Lower)
 
As Reported
 
Balance without
Adoption of ASC 606
 
Effect of Change
Higher (Lower)
Consolidated Statements of Operations
 
 
 
 
 
 
 
 
 
 
 
 
Selling, general and administrative expenses
 
$
16,712

 
$
16,771

 
$
(59
)
 
$
47,317

 
$
47,495

 
$
(178
)
Income tax provision (benefit)
 
(194
)
 
(209
)
 
15

 
1,600

 
1,555

 
45

Net income
 
61

 
19

 
42

 
4,674

 
4,546

 
128
Disaggregation of Revenue
The following table disaggregates our Sales by major source (in thousands):
 
 
Three Months Ended September 30, 2018
 
Nine Months Ended September 30, 2018
 
 
Beer Related1
 
Brewpubs
 
Total
 
Beer Related1
 
Brewpubs
 
Total
Product sold through distributor agreements2
 
$
45,326

 
$
—

 
$
45,326

 
$
139,141

 
$
—

 
$
139,141

Alternating proprietorship and contract brewing fees
 
2,863

 
—

 
2,863

 
8,748

 
—

 
8,748

International distribution fees
 
850

 
—

 
850

 
2,550

 
—

 
2,550

Brewpubs3
 
—

 
6,166

 
6,166

 
—

 
18,278

 
18,278

Other4
 
434

 
—

 
434

 
2,260

 
—

 
2,260

 
 
$
49,473

 
$
6,166

 
$
55,639

 
$
152,699

 
$
18,278

 
$
170,977


(1)
Beer Related sales include sales to A-B subsidiaries including Ambev, ABWI and ABC. Sales to wholesalers through the A-B distributor agreement in the three and nine-month periods ended September 30, 2018 represented 76.9% and 77.2% of our Sales, respectively.
(2)
Product sold through distributor agreements included domestic and international sales of owned and non-owned brands pursuant to terms in our distributor agreements.
(3)
Brewpub sales include sales of promotional merchandise and sales of beer directly to customers.
(4)
Other sales include sales of beer related merchandise, hops, spent grain and an export manager fee.