Restatement of Consolidated Financial Statements (Tables)

12 Months Ended

Dec. 31, 2020

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following tables reflect the impact of the restatement adjustments and revision to the specific line items presented in the Company’s previously reported consolidated financial statements for the annual periods. The amounts originally reported were derived from the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 (the “Original Form 10-K”), filed with the SEC on February 26, 2021 (in thousands, except per share amounts):

	December 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Unbilled receivables	$	135,897	$	2,916	$	138,813
Prepaids and other current assets	15,907		(26)		15,881
Total current assets	696,822		2,890		699,712
Unbilled receivables, long-term	232,056		4,643		236,699
Total assets	1,243,876		7,533		1,251,409
LIABILITIES & STOCKHOLDERS’ EQUITY
Deferred tax liabilities	14,336		(60)		14,276
Total liabilities	338,763		(60)		338,703
Stockholders’ equity:
Accumulated deficit	(365,344)		7,593		(357,751)
Total stockholders’ equity	905,113		7,593		912,706
Total liabilities and stockholders’ equity	1,243,876		7,533		1,251,409

	December 31, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Prepaids and other current assets	$	18,524	$	(12)	$	18,512
Total current assets	664,679		(12)		664,667
Property, plant and equipment, net	44,714		822		45,536
Unbilled receivables, long-term	343,703		3,645		347,348
Total assets	1,338,986		4,455		1,343,441
LIABILITIES & STOCKHOLDERS’ EQUITY
Stockholders’ equity:
Accumulated deficit	(290,244)		4,455		(285,789)
Total stockholders’ equity	970,918		4,455		975,373
Total liabilities and stockholders’ equity	1,338,986		4,455		1,343,441

	Year Ended December 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	80,985	$	3,575	$	84,560
Total revenue	242,747		3,575		246,322
Gross profit	181,999		3,575		185,574
Operating expenses:
Sales, general and administrative	85,619		822		86,441
Total operating expenses	228,806		822		229,628
Operating income (loss)	(46,807)		2,753		(44,054)
Interest income and other income (expense), net	17,516		339		17,855
Interest and other income (expense), net	7,176		339		7,515
Income (loss) before income taxes	(39,631)		3,092		(36,539)
Provision for income taxes	3,978		(46)		3,932
Net income (loss)	(43,609)		3,138		(40,471)
Net income (loss) per share:
Basic	$	(0.39)	$	0.03	$	(0.36)
Diluted	$	(0.39)	$	0.03	$	(0.36)

	Year Ended December 31, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	90,785	$	3,576	$	94,361
Total revenue	224,027		3,576		227,603
Gross profit	172,652		3,576		176,228
Operating expenses:
Sales, general and administrative	101,373		(822)		100,551
Total operating expenses	277,191		(822)		276,369
Operating income (loss)	(104,539)		4,398		(100,141)
Interest income and other income (expense), net	27,375		70		27,445
Interest and other income (expense), net	17,523		70		17,593
Income (loss) before income taxes	(87,016)		4,468		(82,548)
Provision for income taxes	3,403		13		3,416
Net income (loss)	(90,419)		4,455		(85,964)
Net income (loss) per share:
Basic	$	(0.81)	$	0.04	$	(0.77)
Diluted	$	(0.81)	$	0.04	$	(0.77)

	Year Ended December 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(43,609)	$	3,138	$	(40,471)
Total comprehensive income (loss)	(43,598)		3,138		(40,460)

	Year Ended December 31, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(90,419)	$	4,455	$	(85,964)
Total comprehensive income (loss)	(80,220)		4,455		(75,765)

	Year Ended December 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Stockholders’ Equity
Net loss attributable to:
Accumulated deficit	$	(365,344)	$	7,593	$	(357,751)
Total stockholders’ equity	905,113		7,593		912,706

	Year Ended December 31, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Stockholders’ Equity
Net loss attributable to:
Accumulated deficit	$	(290,244)	$	4,455	$	(285,789)
Total stockholders’ equity	970,918		4,455		975,373

	Year Ended December 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(43,609)	$	3,138	$	(40,471)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	28,951		822		29,773
Deferred income taxes	685		(61)		624
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	160,116		(3,914)		156,202
Prepaid expenses and other assets	2,042		15		2,057
Net cash provided by operating activities	185,459		—		185,459

	Year Ended December 31, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(90,419)	$	4,455	$	(85,964)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	23,507		137		23,644
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	151,513		(3,645)		147,868
Prepaid expenses and other assets	4,064		12		4,076
Accrued salaries and benefits and other liabilities	7,135		(959)		6,176
Net cash provided by operating activities	128,535		—		128,535

	Year Ended December 31, 2018
	As Originally Reported		Revisions		As Revised
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in operating assets and liabilities, net of effects of acquisitions:
Prepaid expenses and other assets	$	(4,084)	$	(894)	$	(4,978)
Net cash provided by operating activities	87,117		(894)		86,223
Cash flows from investing activities:
Proceeds from sale of assets held for sale	3,754		894		4,648
Net cash used in investing activities	(68,036)		894		(67,142)

In lieu of filing amended quarterly reports on Form 10-Q, the following tables represent the Company’s restated condensed consolidated financial statements (unaudited) for each of the restated quarters for the periods ended September 30, 2019 through September 30, 2020, and revised condensed consolidated financial statements for the nine months ended September 30, 2018. Refer to Note 1, “Restatement and Revision of Consolidated Financial Statements,” for additional information.

Following the restated and revised condensed consolidated financial statements (unaudited), reconciliations of the amended quarterly periods as originally reported to the restated and revised amounts are presented. The amounts originally reported were derived from the Company’s Quarterly Reports on Form 10-Q for the interim periods ended September 30, 2019, March 31, 2020, June 30, 2020, and September 30, 2020, as well as the Original Form 10-K filed with the SEC on February 26, 2021 (in thousands, except shares and per share amounts). Certain line items in the quarterly financial data below were excluded because they were not impacted by the restatement or revision. The restatements for the three months ended March 31, 2020, the three and six months ended June 30, 2020, and the three and nine months ended September 30, 2020 will be effected through the filing of the condensed consolidated financial statements for these periods in the Company’s 2021 Quarterly Reports on Form 10-Q.

	As Restated
	September 30, 2020		June 30, 2020		March 31, 2020		September 30, 2019
Consolidated Balance Sheets
ASSETS
Current assets:
Cash and cash equivalents	$	89,475	$	103,275	$	175,446	$	91,838
Marketable securities	430,746		382,802		259,999		246,186
Accounts receivable	33,025		35,198		44,364		38,610
Unbilled receivables	143,514		156,887		172,757		182,934
Inventories	14,218		11,554		9,848		9,854
Assets held for sale	—		—		—		77,203
Prepaids and other current assets	16,292		18,080		17,042		9,812
Total current assets	727,270		707,796		679,456		656,437
Intangible assets, net	41,052		45,624		50,208		35,362
Goodwill	183,222		183,222		183,465		164,488
Property, plant and equipment, net	59,425		50,858		48,154		38,571
Operating lease right-of-use assets	29,961		31,407		34,493		15,503
Deferred tax assets	5,249		5,350		4,541		6,454
Unbilled receivables, long-term	265,701		294,986		319,494		378,430
Other assets	4,671		4,895		5,579		6,381
Total assets	$	1,316,551	$	1,324,138	$	1,325,390	$	1,301,626
LIABILITIES & STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	13,323	$	14,016	$	15,730	$	9,429
Accrued salaries and benefits	15,719		16,170		12,411		13,294
Deferred revenue	14,950		10,841		10,121		9,516
Income taxes payable	20,008		20,044		19,892		18,198
Operating lease liabilities	4,576		4,463		5,194		7,382
Liabilities held for sale	—		—		—		14,620
Other current liabilities	22,306		17,924		16,715		15,854
Total current liabilities	90,882		83,458		80,063		88,293
Convertible notes	154,182		152,359		150,561		147,039
Long-term operating lease liabilities	35,973		37,626		38,074		9,415

Long-term income taxes payable	45,882		50,472		55,163		64,765
Deferred tax liabilities	15,090		14,675		14,140		13,724
Other long-term liabilities	8,714		12,818		15,792		15,308
Total liabilities	350,723		351,408		353,793		338,544
Commitments and contingencies
Stockholders’ equity:
Convertible preferred stock, $.001 par value:
Authorized: 5,000,000 shares; Issued and outstanding: no shares at September 30, 2020, June 30, 2020, March 31, 2020 and September 30, 2019	—		—		—		—
Common Stock, $.001 par value:
Authorized: 500,000,000 shares; Issued and outstanding: 113,922,520 shares at September 30, 2020, 113,743,652 shares at June 30, 2020, 113,275,229 shares at March 31, 2020 and 111,493,448 shares at September 30, 2019	114		114		113		111
Additional paid in capital	1,280,051		1,274,136		1,264,000		1,254,344
Accumulated deficit	(314,205)		(301,468)		(292,328)		(278,913)
Accumulated other comprehensive loss	(132)		(52)		(188)		(12,460)
Total stockholders’ equity	965,828		972,730		971,597		963,082
Total liabilities and stockholders’ equity	$	1,316,551	$	1,324,138	$	1,325,390	$	1,301,626

	As Restated
	September 30, 2020				June 30, 2020				March 31, 2020		September 30, 2019
	Three Months Ended		Nine Months Ended		Three Months Ended		Six Months Ended		Three Months Ended		Three Months Ended		Nine Months Ended
Consolidated Statements of Operations
Revenue:
Royalties	$	16,602	$	56,828	$	18,744	$	40,226	$	21,482	$	21,236	$	73,139
Product revenue	29,769		92,222		31,725		62,453		30,728		21,377		46,372
Contract and other revenue	10,544		35,359		11,248		24,815		13,567		16,574		46,357
Total revenue	56,915		184,409		61,717		127,494		65,777		59,187		165,868
Cost of revenue:
Cost of product revenue	9,661		30,281		10,277		20,620		10,343		7,108		17,845
Cost of contract and other revenue	1,267		4,000		1,535		2,733		1,198		2,450		8,268
Amortization of acquired intangible assets	4,336		13,016		4,336		8,680		4,344		3,016		10,686
Total cost of revenue	15,264		47,297		16,148		32,033		15,885		12,574		36,799
Gross profit	41,651		137,112		45,569		95,461		49,892		46,613		129,069
Operating expenses:
Research and development	33,733		105,085		34,688		71,352		36,664		41,486		119,995
Sales, general and administrative	20,182		65,209		21,721		45,027		23,306		26,521		76,835
Amortization of acquired intangible assets	236		832		248		596		348		170		2,409
Restructuring and other charges	—		836		—		836		836		1,374		4,233
Impairment (recovery) of assets held for sale	—		—		—		—		—		(1,853)		15,137
Change in fair value of earn-out liability	—		(1,800)		—		(1,800)		(1,800)		—		—
Total operating expenses	54,151		170,162		56,657		116,011		59,354		67,698		218,609
Operating loss	(12,500)		(33,050)		(11,088)		(20,550)		(9,462)		(21,085)		(89,540)
Interest income and other income (expense), net	3,554		14,685		4,688		11,131		6,443		6,751		21,136
Interest expense	(2,586)		(7,721)		(2,580)		(5,135)		(2,555)		(2,497)		(7,302)
Interest and other income (expense), net	968		6,964		2,108		5,996		3,888		4,254		13,834
Loss before income taxes	(11,532)		(26,086)		(8,980)		(14,554)		(5,574)		(16,831)		(75,706)
Provision for (benefit from) income taxes	1,205		2,330		160		1,125		965		(1,299)		3,382
Net loss	$	(12,737)	$	(28,416)	$	(9,140)	$	(15,679)	$	(6,539)	$	(15,532)	$	(79,088)
Net loss per share:
Basic	$	(0.11)	$	(0.25)	$	(0.08)	$	(0.14)	$	(0.06)	$	(0.14)	$	(0.71)
Diluted	$	(0.11)	$	(0.25)	$	(0.08)	$	(0.14)	$	(0.06)	$	(0.14)	$	(0.71)
Weighted-average shares used in per share calculations:
Basic	113,828		113,437		113,572		113,240		112,907		111,315		110,633
Diluted	113,828		113,437		113,572		113,240		112,907		111,315		110,633

	As Restated
	September 30, 2020				June 30, 2020				March 31, 2020		September 30, 2019
	Three Months Ended		Nine Months Ended		Three Months Ended		Six Months Ended		Three Months Ended		Three Months Ended		Nine Months Ended
Consolidated Statements of Comprehensive Loss
Net loss	$	(12,737)	$	(28,416)	$	(9,140)	$	(15,679)	$	(6,539)	$	(15,532)	$	(79,088)
Other comprehensive income (loss):
Foreign currency translation adjustment	6		8		2		2		—		(2,096)		(2,270)
Unrealized gain (loss) on marketable securities, net of tax	(86)		(48)		134		38		(96)		17		101
Total comprehensive loss	$	(12,817)	$	(28,456)	$	(9,004)	$	(15,639)	$	(6,635)	$	(17,611)	$	(81,257)

	For the Three Months Ended September 30, 2020
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at June 30, 2020 (As Restated)	113,744	$	114	$	1,274,136	$	(301,468)	$	(52)	$	972,730
Net loss (As Restated)	—	—		—		(12,737)		—		(12,737)
Foreign currency translation adjustment	—	—		—		—		6		6
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		(86)		(86)
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	179	—		(919)		—		—		(919)
Stock-based compensation	—	—		6,834		—		—		6,834
Balances at September 30, 2020 (As Restated)	113,923	$	114	$	1,280,051	$	(314,205)	$	(132)	$	965,828

	For the Nine Months Ended September 30, 2020
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at December 31, 2019 (As Restated)	112,131	$	112	$	1,261,142	$	(285,789)	$	(92)	$	975,373
Net loss (As Restated)	—	—		—		(28,416)		—		(28,416)
Foreign currency translation adjustment	—	—		—		—		8		8
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		(48)		(48)
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	1,792	2		(704)		—		—		(702)
Stock-based compensation	—	—		19,613		—		—		19,613
Balances at September 30, 2020 (As Restated)	113,923	$	114	$	1,280,051	$	(314,205)	$	(132)	$	965,828

	For the Three Months Ended June 30, 2020
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at March 31, 2020 (As Restated)	113,275	$	113	$	1,264,000	$	(292,328)	$	(188)	$	971,597
Net loss (As Restated)	—	—		—		(9,140)		—		(9,140)
Foreign currency translation adjustment	—	—		—		—		2		2
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		134		134
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	469	1		3,429		—		—		3,430
Stock-based compensation	—	—		6,707		—		—		6,707
Balances at June 30, 2020 (As Restated)	113,744	$	114	$	1,274,136	$	(301,468)	$	(52)	$	972,730

	For the Six Months Ended June 30, 2020
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at December 31, 2019 (As Restated)	112,131	$	112	$	1,261,142	$	(285,789)	$	(92)	$	975,373
Net loss (As Restated)	—	—		—		(15,679)		—		(15,679)
Foreign currency translation adjustment	—	—		—		—		2		2
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		38		38
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	1,613	2		215		—		—		217
Stock-based compensation	—	—		12,779		—		—		12,779
Balances at June 30, 2020 (As Restated)	113,744	$	114	$	1,274,136	$	(301,468)	$	(52)	$	972,730

	For the Three Months Ended March 31, 2020
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at December 31, 2019 (As Restated)	112,131	$	112	$	1,261,142	$	(285,789)	$	(92)	$	975,373
Net loss (As Restated)	—	—		—		(6,539)		—		(6,539)
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		(96)		(96)
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	1,144	1		(3,214)		—		—		(3,213)
Stock-based compensation	—	—		6,072		—		—		6,072
Balances at March 31, 2020 (As Restated)	113,275	$	113	$	1,264,000	$	(292,328)	$	(188)	$	971,597

	For the Three Months Ended September 30, 2019
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at June 30, 2019	111,127	$	111	$	1,246,877	$	(263,381)	$	(10,381)	$	973,226
Net loss (As Restated)	—	—		—		(15,532)		—		(15,532)
Foreign currency translation adjustment	—	—		—		—		(2,096)		(2,096)
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		17		17
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	366	—		79		—		—		79
Stock-based compensation	—	—		7,388		—		—		7,388
Balances at September 30, 2019 (As Restated)	111,493	$	111	$	1,254,344	$	(278,913)	$	(12,460)	$	963,082

	For the Nine Months Ended September 30, 2019
				Additional Paid-in Capital		Accumulated Deficit		Accumulated Other Comprehensive Gain (Loss)
	Common Stock
	Shares	Amount								Total
Consolidated Statement of Stockholders’ Equity
Balances at December 31, 2018	109,018	$	109	$	1,226,588	$	(204,294)	$	(10,291)	$	1,012,112
Net loss (As Restated)	—	—		—		(79,088)		—		(79,088)
Foreign currency translation adjustment	—	—		—		—		(2,270)		(2,270)
Unrealized gain (loss) on marketable securities, net of tax	—	—		—		—		101		101
Issuance of common stock upon exercise of options, equity stock and employee stock purchase plan	2,475	2		6,099		—		—		6,101
Stock-based compensation	—	—		21,657		—		—		21,657
Cumulative effect adjustment from the adoption of ASC 842	—	—		—		4,469		—		4,469
Balances at September 30, 2019 (As Restated)	111,493	$	111	$	1,254,344	$	(278,913)	$	(12,460)	$	963,082

	As Restated								As Revised
	Nine Months Ended		Six Months Ended		Three Months Ended		Nine Months Ended
	September 30, 2020		June 30, 2020		March 31, 2020		September 30, 2019		September 30, 2018
Consolidated Statements of Cash Flows
Cash flows from operating activities:
Net loss	$	(28,416)	$	(15,679)	$	(6,539)	$	(79,088)	$	(155,939)
Adjustments to reconcile net loss to net cash provided by operating activities:
Stock-based compensation	19,613		12,779		6,072		21,657		15,591
Depreciation	21,675		15,447		7,711		16,226		8,107
Amortization of intangible assets	13,848		9,276		4,692		13,096		24,352

Non-cash interest expense and amortization of convertible debt issuance costs	5,394	3,571	1,773	5,104	7,587
Deferred income taxes	569	53	327	(2,118)	78,660
Non-cash restructuring	—	—	—	—	670
Loss on equity investment	521	318	212	424	—
Gain from sale of marketable equity security	—	—	—	—	(291)
Impairment of assets held for sale	—	—	—	15,137	—
Gain from sale of assets held for sale	—	—	—	—	(1,266)
(Gain) loss from disposal of property, plant and equipment	(83)	2	—	141	518
Change in fair value of earn-out liability	(1,800)	(1,800)	(1,800)	—	—
Change in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	11,014	8,841	(325)	10,423	(16,862)
Unbilled receivables	122,498	79,842	39,465	111,453	118,872
Prepaid expenses and other assets	2,114	1,726	1,855	4,544	(4,623)
Inventories	(4,132)	(1,468)	238	(3,121)	(1,271)
Accounts payable	1,063	1,709	416	4,798	153
Accrued salaries and benefits and other liabilities	(5,067)	(2,030)	(7,966)	(2,179)	(6,823)
Income taxes payable	(13,317)	(8,643)	(4,069)	(10,824)	(9,618)
Deferred revenue	3,003	(1,106)	(1,826)	(5,618)	(6,647)
Operating lease liabilities	(5,105)	(3,565)	(2,978)	(6,931)	—
Net cash provided by operating activities	143,392	99,273	37,258	93,124	51,170
Cash flows from investing activities:
Purchases of property, plant and equipment	(20,799)	(12,780)	(1,950)	(4,161)	(7,849)
Purchases of marketable securities	(655,063)	(487,521)	(169,866)	(463,850)	(192,824)
Maturities of marketable securities	527,971	407,556	215,164	377,852	181,704
Proceeds from sale of marketable securities	2,948	2,496	—	2,000	—
Proceeds from sale of assets held for sale	—	—	—	—	4,648
Proceeds from sale of property and property, plant and equipment	—	—	—	29	10
Settlement of working capital adjustment from disposal of business	(1,131)	(1,131)	(1,131)	—	—
Proceeds from sale of equity security	—	—	—	—	1,350
Investment in privately-held companies	—	—	—	(1,000)	—
Acquisition of businesses, net of cash acquired	—	—	—	(21,779)	—

Net cash provided by (used in) investing activities	(146,074)		(91,380)		42,217		(110,909)		(12,961)
Cash flows from financing activities:
Repayment of 1.125% convertible notes due 2018	—		—		—		—		(81,207)
Proceeds received from issuance of common stock under employee stock plans	8,083		7,880		4,005		11,748		9,266
Payments under installment payment arrangement	(9,152)		(6,600)		(2,551)		(4,330)		—
Principal payments against financing lease obligation	—		—		—		—		(786)
Repurchase and retirement of common stock, including prepayment under accelerated share repurchase program	—		—		—		—		(50,031)
Payments of taxes on restricted stock units	(8,785)		(7,663)		(7,218)		(5,665)		(5,964)
Net cash provided by (used in) financing activities	(9,854)		(6,383)		(5,764)		1,753		(128,722)
Effect of exchange rate changes on cash and cash equivalents	(157)		(419)		(452)		(497)		(797)
Less: net decrease in cash classified within assets held for sale	—		—		—		(7,545)		—
Net increase (decrease) in cash, cash equivalents and restricted cash	(12,693)		1,091		73,259		(24,074)		(91,310)
Cash, cash equivalents and restricted cash at beginning of year	102,518		102,518		102,518		116,252		225,844
Cash, cash equivalents and restricted cash at end of year	$	89,825	$	103,609	$	175,777	$	92,178	$	134,534

	September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Unbilled receivables	$	141,341	$	2,173	$	143,514
Prepaids and other current assets	16,229		63		16,292
Total current assets	725,034		2,236		727,270
Unbilled receivables, long-term	260,404		5,297		265,701
Total assets	1,309,018		7,533		1,316,551
LIABILITIES & STOCKHOLDERS’ EQUITY
Deferred tax liabilities	15,139		(49)		15,090
Total liabilities	350,772		(49)		350,723
Stockholders’ equity:
Accumulated deficit	(321,787)		7,582		(314,205)
Total stockholders’ equity	958,246		7,582		965,828
Total liabilities and stockholders’ equity	1,309,018		7,533		1,316,551

	June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Unbilled receivables	$	155,448	$	1,439	$	156,887
Prepaids and other current assets	17,970		110		18,080
Total current assets	706,247		1,549		707,796
Unbilled receivables, long-term	289,044		5,942		294,986
Total assets	1,316,647		7,491		1,324,138
LIABILITIES & STOCKHOLDERS’ EQUITY
Deferred tax liabilities	14,724		(49)		14,675
Total liabilities	351,457		(49)		351,408
Stockholders’ equity:
Accumulated deficit	(309,008)		7,540		(301,468)
Total stockholders’ equity	965,190		7,540		972,730
Total liabilities and stockholders’ equity	1,316,647		7,491		1,324,138

	March 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Unbilled receivables	$	172,042	$	715	$	172,757
Prepaids and other current assets	17,057		(15)		17,042
Total current assets	678,756		700		679,456
Property, plant and equipment, net	47,743		411		48,154
Unbilled receivables, long-term	314,706		4,788		319,494
Total assets	1,319,491		5,899		1,325,390
LIABILITIES & STOCKHOLDERS’ EQUITY
Stockholders’ equity:
Accumulated deficit	(298,227)		5,899		(292,328)
Total stockholders’ equity	965,698		5,899		971,597
Total liabilities and stockholders’ equity	1,319,491		5,899		1,325,390

	September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Balance Sheet
ASSETS
Current assets:
Prepaids and other current assets	$	9,824	$	(12)	$	9,812
Total current assets	656,449		(12)		656,437
Unbilled receivables, long-term	376,619		1,811		378,430
Total assets	1,299,827		1,799		1,301,626
LIABILITIES & STOCKHOLDERS’ EQUITY
Stockholders’ equity:
Accumulated deficit	(280,712)		1,799		(278,913)
Total stockholders’ equity	961,283		1,799		963,082
Total liabilities and stockholders’ equity	1,299,827		1,799		1,301,626

	For the Three Months Ended September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Interest income and other income (expense), net	$	3,464	$	90	$	3,554
Interest and other income (expense), net	878		90		968
Income (loss) before income taxes	(11,622)		90		(11,532)
Provision for income taxes	1,157		48		1,205
Net income (loss)	(12,779)		42		(12,737)
Net income (loss) per share:
Basic	$	(0.11)	$	—	$	(0.11)
Diluted	$	(0.11)	$	—	$	(0.11)

	For the Nine Months Ended September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	53,253	$	3,575	$	56,828
Total revenue	180,834		3,575		184,409
Gross profit	133,537		3,575		137,112
Operating expenses:
Sales, general and administrative	64,387		822		65,209
Total operating expenses	169,340		822		170,162
Operating income (loss)	(35,803)		2,753		(33,050)
Interest income and other income (expense), net	14,435		250		14,685
Interest and other income (expense), net	6,714		250		6,964
Income (loss) before income taxes	(29,089)		3,003		(26,086)
Provision for income taxes	2,454		(124)		2,330
Net income (loss)	(31,543)		3,127		(28,416)
Net income (loss) per share:
Basic	$	(0.28)	$	0.03	$	(0.25)
Diluted	$	(0.28)	$	0.03	$	(0.25)

	For the Three Months Ended June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	16,957	$	1,787	$	18,744
Total revenue	59,930		1,787		61,717
Gross profit	43,782		1,787		45,569
Operating expenses:
Sales, general and administrative	21,310		411		21,721
Total operating expenses	56,246		411		56,657
Operating income (loss)	(12,464)		1,376		(11,088)
Interest income and other income (expense), net	4,597		91		4,688
Interest and other income (expense), net	2,017		91		2,108
Income (loss) before income taxes	(10,447)		1,467		(8,980)
Provision for income taxes	334		(174)		160
Net income (loss)	(10,781)		1,641		(9,140)
Net income (loss) per share:
Basic	$	(0.09)	$	0.01	$	(0.08)
Diluted	$	(0.09)	$	0.01	$	(0.08)

	For the Six Months Ended June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	36,651	$	3,575	$	40,226
Total revenue	123,919		3,575		127,494
Gross profit	91,886		3,575		95,461
Operating expenses:
Sales, general and administrative	44,205		822		45,027
Total operating expenses	115,189		822		116,011
Operating income (loss)	(23,303)		2,753		(20,550)
Interest income and other income (expense), net	10,971		160		11,131
Interest and other income (expense), net	5,836		160		5,996
Income (loss) before income taxes	(17,467)		2,913		(14,554)
Provision for income taxes	1,297		(172)		1,125
Net income (loss)	(18,764)		3,085		(15,679)
Net income (loss) per share:
Basic	$	(0.17)	$	0.03	$	(0.14)
Diluted	$	(0.17)	$	0.03	$	(0.14)

	For the Three Months Ended March 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	19,694	$	1,788	$	21,482
Total revenue	63,989		1,788		65,777
Gross profit	48,104		1,788		49,892
Operating expenses:
Sales, general and administrative	22,895		411		23,306
Total operating expenses	58,943		411		59,354
Operating income (loss)	(10,839)		1,377		(9,462)
Interest income and other income (expense), net	6,374		69		6,443
Interest and other income (expense), net	3,819		69		3,888
Income (loss) before income taxes	(7,020)		1,446		(5,574)
Provision for income taxes	963		2		965
Net income (loss)	(7,983)		1,444		(6,539)
Net income (loss) per share:
Basic	$	(0.07)	$	0.01	$	(0.06)
Diluted	$	(0.07)	$	0.01	$	(0.06)

	For the Three Months Ended September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	19,448	$	1,788	$	21,236
Total revenue	57,399		1,788		59,187
Gross profit	44,825		1,788		46,613
Operating income (loss)	(22,873)		1,788		(21,085)
Interest income and other income (expense), net	6,727		24		6,751
Interest and other income (expense), net	4,230		24		4,254
Income (loss) before income taxes	(18,643)		1,812		(16,831)
Provision for income taxes	(1,312)		13		(1,299)
Net income (loss)	(17,331)		1,799		(15,532)
Net income (loss) per share:
Basic	$	(0.16)	$	0.02	$	(0.14)
Diluted	$	(0.16)	$	0.02	$	(0.14)

	For the Nine Months Ended September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Operations
Revenue:
Royalties	$	71,351	$	1,788	$	73,139
Total revenue	164,080		1,788		165,868
Gross profit	127,281		1,788		129,069
Operating income (loss)	(91,328)		1,788		(89,540)
Interest income and other income (expense), net	21,112		24		21,136
Interest and other income (expense), net	13,810		24		13,834
Income (loss) before income taxes	(77,518)		1,812		(75,706)
Provision for income taxes	3,369		13		3,382
Net income (loss)	(80,887)		1,799		(79,088)
Net income (loss) per share:
Basic	$	(0.73)	$	0.02	$	(0.71)
Diluted	$	(0.73)	$	0.02	$	(0.71)

	For the Three Months Ended September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(12,779)	$	42	$	(12,737)
Total comprehensive income (loss)	(12,859)		42		(12,817)

	For the Nine Months Ended September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(31,543)	$	3,127	$	(28,416)
Total comprehensive income (loss)	(31,583)		3,127		(28,456)

	For the Three Months Ended June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(10,781)	$	1,641	$	(9,140)
Total comprehensive income (loss)	(10,645)		1,641		(9,004)

	For the Six Months Ended June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(18,764)	$	3,085	$	(15,679)
Total comprehensive income (loss)	(18,724)		3,085		(15,639)

	For the Three Months Ended March 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(7,983)	$	1,444	$	(6,539)
Total comprehensive income (loss)	(8,079)		1,444		(6,635)

	For the Three Months Ended September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(17,331)	$	1,799	$	(15,532)
Total comprehensive income (loss)	(19,410)		1,799		(17,611)

	For the Nine Months Ended September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Comprehensive Loss
Net income (loss)	$	(80,887)	$	1,799	$	(79,088)
Total comprehensive income (loss)	(83,056)		1,799		(81,257)

	For the Nine Months Ended September 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(31,543)	$	3,127	$	(28,416)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	20,853		822		21,675
Deferred income taxes	618		(49)		569
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	126,324		(3,826)		122,498
Prepaid expenses and other assets	2,188		(74)		2,114
Net cash provided by operating activities	143,392		—		143,392

	For the Six Months Ended June 30, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(18,764)	$	3,085	$	(15,679)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	14,625		822		15,447
Deferred income taxes	102		(49)		53
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	83,577		(3,735)		79,842
Prepaid expenses and other assets	1,849		(123)		1,726
Net cash provided by operating activities	99,273		—		99,273

	For the Three Months Ended March 31, 2020
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(7,983)	$	1,444	$	(6,539)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation	7,300		411		7,711
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	41,321		(1,856)		39,465
Prepaid expenses and other assets	1,854		1		1,855
Net cash provided by operating activities	37,258		—		37,258

	For the Nine Months Ended September 30, 2019
	As Originally Reported		Adjustments		As Restated
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Net loss	$	(80,887)	$	1,799	$	(79,088)
Adjustments to reconcile net loss to net cash provided by operating activities:
Change in operating assets and liabilities, net of effects of acquisitions:
Unbilled receivables	113,264		(1,811)		111,453
Prepaid expenses and other assets	4,532		12		4,544
Net cash provided by operating activities	93,124		—		93,124

	For the Nine Months Ended September 30, 2018
	As Originally Reported		Revisions		As Revised
Consolidated Statement of Cash Flows
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash provided by operating activities:
Prepaid expenses and other assets	$	(3,729)	$	(894)	$	(4,623)
Net cash provided by operating activities	52,064		(894)		51,170
Cash flows from investing activities:
Proceeds from sale of assets held for sale	3,754		894		4,648
Net cash used in investing activities	(13,855)		894		(12,961)