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Significant Accounting Policies (Tables)
6 Months Ended
Dec. 31, 2013
Significant Accounting Policies  
Summary of impact of revenue and cost of revenue reclassifications

 

 

 

 

Classification in Unaudited Consolidated
Statements of Operations
for the Three and Six Months Ended December 31,

 

Three Months Ended
December 31,

 

Six Months Ended
December 31,

 

 

 

2013

 

2012

 

2013

 

2012

 

2013

 

2012

 

 

 

 

 

 

 

(Dollars in Thousands)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Legacy SMS revenue

 

Subscription and software

 

Services and other

 

$

7,765

 

$

9,580

 

$

15,211

 

$

19,263

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cost of Legacy SMS revenue

 

Subscription and software

 

Services and other

 

$

1,445

 

$

2,018

 

$

2,726

 

$

3,956

 

Summary of impact of legacy SMS revenue and cost of revenue reclassification on previously presented unaudited consolidated statements of operations

 

 

 

 

Impact on Unaudited Consolidated Statements of Operations
for the Three Months Ended December 31, 2012

 

 

 

As Previously Reported

 

Reclassifications

 

As Currently Reported

 

 

(Dollars in Thousands)

 

Subscription and software revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

9,580

 

$

9,580

 

Subscription and software

 

59,457

 

 

59,457

 

 

 

$

59,457

 

$

9,580

 

$

69,037

 

Services and other revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

(9,580

)

$

(9,580

)

Professional services, training and other

 

17,852

 

 

17,852

 

 

 

$

17,852

 

$

(9,580

)

$

8,272

 

 

 

 

 

 

 

 

 

Cost of subscription and software revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

2,018

 

$

2,018

 

Cost of subscription and software revenue

 

3,100

 

 

3,100

 

 

 

$

3,100

 

$

2,018

 

$

5,118

 

Cost of services and other revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

(2,018

)

$

(2,018

)

Cost of professional services, training and other revenue

 

9,273

 

 

9,273

 

 

 

$

9,273

 

$

(2,018

)

$

7,255

 

 

 

 

Impact on Unaudited Consolidated Statements of Operations
for the Six Months Ended December 31, 2012

 

 

 

As Previously Reported

 

Reclassifications

 

As Currently Reported

 

 

 

(Dollars in Thousands)

 

Subscription and software revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

19,263

 

$

19,263

 

Subscription and software

 

113,537

 

 

113,537

 

 

 

$

113,537

 

$

19,263

 

$

132,800

 

Services and other revenue:

 

 

 

 

 

 

 

Legacy SMS

 

$

 

$

(19,263

)

$

(19,263

)

Professional services, training and other

 

35,229

 

 

35,229

 

 

 

$

35,229

 

$

(19,263

)

$

15,966

 

 

 

 

 

 

 

 

 

Cost of subscription and software revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

3,956

 

$

3,956

 

Cost of subscription and software revenue

 

6,290

 

 

6,290

 

 

 

$

6,290

 

$

3,956

 

$

10,246

 

Cost of services and other revenue:

 

 

 

 

 

 

 

Cost of legacy SMS revenue

 

$

 

$

(3,956

)

$

(3,956

)

Cost of professional services, training and other revenue

 

18,421

 

 

18,421

 

 

 

$

18,421

 

$

(3,956

)

$

14,465