XML 49 R35.htm IDEA: XBRL DOCUMENT v3.19.2
Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2018
Revenue from Contract with Customer [Abstract]  
Summary of Deposits Utilized
Below is a summary of deposits utilized during the year by operating segment:
 
Modular Home Manufacturing
 
Structured Wall Panel Manufacturing
 
Total
(in thousands)
 
 
 
 
 
January 1, 2018
$
682

 
$
300

 
$
982

Revenue recognized that was included in deposit at beginning of period
(682
)
 
(300
)
 
(982
)
Increase due to cash received, excluding amounts recognized as revenue during the period
180

 
4

 
184

December 31, 2018
$
180

 
$
4

 
$
184
Summary of the Adoption of ASC 606
A summary of the amount by which each financial statement line item was affected in the current reporting period by ASC 606 as compared with the guidance that was in effect prior to adoption is set forth in the tables below:
    
 
 
Impact of ASC 606 Adoption on Consolidated Balance Sheet as of December 31, 2018
(in thousands)
 
As reported under ASC 606
 
Adjustments
 
Balances without adoption of ASC 606
Inventory
 
$
1,790

 
$
(201
)
 
$
1,589

Costs and estimated profit in excess of billings
 
—

 
186

 
186

Billings in excess of costs and estimated profit
 
—

 
972

 
972

Customer deposits
 
184

 
184

 
—


 
 
Impact of ASC 606 Adoption on Consolidated Statement of Cash Flows for the twelve months ended December 31, 2018
(in thousands)
 
As reported under ASC 606
 
Adjustments
 
Balances without adoption of ASC 606
Inventory
 
$
(505
)
 
$
201

 
$
(304
)
Costs and estimated profit in excess of billings
 
565

 
(186
)
 
379

Billings in excess of costs and estimated profit
 
(983
)
 
(972
)
 
(1,955
)
Customer deposits
 
184

 
184

 
—