Mandiant (MNDT) 8-K FireEye, Inc. Announces $525.0 Million Convertible Notes Offering

Exhibit 99.2

ASC 606 Impact to Previously Reported Results
	FireEye, Inc. adjusted its condensed consolidated financial statements from amounts previously reported due to the adoption of ASC 606. Select condensed consolidated income statement items and balance sheet items, which reflect the adoption of ASC 606, are as follows (in thousands):
		Three months ended March 31, 2017
		As Previously Reported	Impact of Adoption	As Adjusted
	Revenue	$ 173,738	$ 11,021	$ 184,759
	Deferred revenue 3/31/17	$ 632,185	$ 255,775	$ 887,960
	Deferred revenue 12/31/16	$ 653,516	$ 274,233	$ 927,749
	Change in deferred revenue	$ (21,331)	$ (18,458)	$ (39,789)
	Billings	$ 152,407	$ (7,437)	$ 144,970
		Three months ended June 30, 2017
		As Previously Reported	Impact of Adoption	As Adjusted
	Revenue	$ 185,472	$ 6,250	$ 191,722
	Deferred revenue 6/30/17	$ 618,736	$ 251,084	$ 869,820
	Deferred revenue 3/31/17	$ 632,185	$ 255,775	$ 887,960
	Change in deferred revenue	$ (13,449)	$ (4,691)	$ (18,140)
	Billings	$ 172,023	$ 1,559	$ 173,582
		Three months ended September 30, 2017
		As Previously Reported	Impact of Adoption	As Adjusted
	Revenue	$ 189,603	$ 7,763	$ 197,366
	Deferred revenue 9/30/17	$ 630,813	$ 244,524	$ 875,337
	Deferred revenue 6/30/17	$ 618,736	$ 251,084	$ 869,820
	Change in deferred revenue	$ 12,077	$ (6,560)	$ 5,517
	Billings	$ 201,680	$ 1,203	$ 202,883
		Three months ended December 31, 2017
		As Previously Reported	Impact of Adoption	As Adjusted
	Revenue	$ 202,273	$ 3,528	$ 205,801
	Deferred revenue 12/31/17	$ 670,744	$ 239,356	$ 910,100
	Deferred revenue 9/30/17	$ 630,813	$ 244,524	$ 875,337
	Change in deferred revenue	$ 39,931	$ (5,168)	$ 34,763
	Billings	$ 242,204	$ (1,640)	$ 240,564