| Summary of Significant Accounting Policies (Policies) | 12 Months Ended |
| Jan. 31, 2019 |
| Accounting Policies [Abstract] | |
| Basis of Consolidation | The consolidated financial statements include the accounts of Cloudera, Inc. and its wholly owned subsidiaries which are located in various countries, including the United States, Australia, China, India, Germany, Ireland, Netherlands, Singapore, Hungary and the United Kingdom. All intercompany balances and transactions have been eliminated upon consolidation. The financial statements are prepared in accordance with accounting principles generally accepted in the United States (GAAP). |
| Fiscal Year | Our fiscal year ends on January 31. References to fiscal 2019 , for example, refers to the fiscal year ended January 31, 2019 . |
| Use of Estimates | The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Significant items subject to such estimates include the useful lives of property and equipment and intangible assets, stock‑based compensation expense, bonus attainment, self‑insurance costs incurred, the fair value and useful lives of tangible and intangible assets acquired and liabilities assumed resulting from business combinations, the fair value of our common stock prior to our IPO, estimated period of benefit for deferred contract costs, estimates related to our revenue recognition such as, the assessment of elements in a multi‑element arrangement and the valuation assigned to each element and contingencies. These estimates and assumptions are based on management’s best estimates and judgment. Management regularly evaluates its estimates and assumptions using historical experience and other factors; however, actual results could differ significantly from these estimates. |
| Segments | We operate as two operating segments – subscription and services. Operating segments are defined as components of an enterprise for which separate financial information is evaluated regularly by the chief operating decision maker, who is our chief executive officer, in deciding how to allocate resources and assess performance. |
| Foreign Currency Translation | The functional currency of our foreign subsidiaries is generally the local currency. The gains and losses resulting from translating our foreign subsidiaries’ financial statements into U.S. dollars have been reported in accumulated other comprehensive loss on the consolidated balance sheet. Assets and liabilities are translated at exchange rates in effect at the balance sheet date. Equity is translated at the historical rates from the original transaction period. Revenue and expenses are translated at average exchange rates in effect during the period. Foreign currency transaction gains and losses are included in other income, net on the statement of operations. |
| Cash, Cash Equivalents and Restricted Cash | Cash equivalents consist of short-term, highly liquid investments with original maturities of three months or less from the date of purchase. Restricted cash represents cash on deposit with financial institutions in support of letters of credit outstanding in favor of certain landlords for office space. |
| Marketable Securities | We have investments in various marketable securities which are classified as available for sale. We determine the appropriate classification of marketable securities at the time of purchase and reevaluate such determination at each balance sheet date. The investments are adjusted for amortization of premiums and discounts to maturity and such amortization is included in interest income, net on the statement of operations. Changes in market value considered to be temporary are recorded as unrealized gains or losses in other comprehensive loss. Realized gains and losses and declines in value judged to be other than temporary on available‑for‑sale securities are included in other income (expense), net on the statement of operations. The cost of securities sold is based on the specific‑identification method. |
| Concentration of Credit Risk and Significant Customers | Financial instruments that subject us to concentrations of credit risk consist primarily of cash and cash equivalents, marketable securities, restricted cash and accounts receivable. Our cash is deposited with high credit quality financial institutions. At times such deposits may be in excess of the Federal Depository Insurance Corporation insured limits. We have not experienced any losses on these deposits. |
| Accounts Receivable and Allowance for Doubtful Accounts | Accounts receivable are recorded at the invoiced amount. We generally do not require collateral and estimate the allowance for doubtful accounts based on the age of outstanding receivables, customer creditworthiness and existing economic conditions. If events or changes in circumstances indicate that specific receivable balances may be impaired, further consideration is given to the collectability of those balances and an allowance is recorded accordingly. Past‑due receivable balances are written off when internal collection efforts have been unsuccessful in collecting the amount due. |
| Property and Equipment, Net | Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation and amortization of property and equipment is calculated using a straight‑line method over the estimated useful lives of the respective assets. Maintenance and repairs that do not extend the life or improve the asset are expensed when incurred. The estimated useful lives of our assets are as follows: Computer software 2 years Computer equipment 2-3 years Furniture and office equipment 3 years Leasehold improvements Shorter of remaining lease term or estimated useful life We review property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. An impairment loss is recognized when the total of estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. Impairment, if any, would be assessed using discounted cash flows or other appropriate measures of fair value. |
| Goodwill and Intangible Assets | Goodwill represents the excess of the fair value of purchase consideration in a business combination over the fair value of net tangible and intangible assets acquired. Goodwill amounts are not amortized, but rather tested for impairment at least annually or more often if circumstances indicate that the carrying value may not be recoverable. Intangible assets are amortized over their useful lives. Each period we evaluate the estimated remaining useful life of our intangible assets and whether events or changes in circumstances warrant a revision to the remaining period of amortization. We evaluate the recoverability of our long‑lived assets, including intangible assets, for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these assets is measured by comparison of the carrying amount of each asset to the future undiscounted cash flows the asset is expected to generate. If the undiscounted cash flows used in the test for recoverability are less than the carrying amount of these assets, then the carrying amount of such assets is reduced to fair value. |
| Business Combinations | We use our best estimates and assumptions to assign fair value to tangible and intangible assets acquired and liabilities assumed at the acquisition or merger date. Such estimates are inherently uncertain and subject to refinement. We continue to collect information and reevaluate these estimates and assumptions and record any adjustments to the preliminary estimates to goodwill provided that we are within the measurement period. Upon the conclusion of the measurement period or final determination of the fair value of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to the consolidated statements of operations. |
| Capitalized Software Costs | Capitalization of software development costs for products to be sold to third parties begins upon the establishment of technological feasibility and ceases when the product is available for general release. There is generally no significant passage of time between achievement of technological feasibility and the availability of our software for general release, and the majority of our software is open‑source. Therefore, we have not capitalized any software costs through January 31, 2019 . All software development costs have been charged to research and development expense in the consolidated statements of operations as incurred. |
| Comprehensive Loss | Comprehensive loss represents the net loss for the period plus the results of certain changes to stockholders’ equity (deficit) that are not reflected in the consolidated statements of operations. |
| Revenue Recognition | We generate revenue from subscriptions and services. Subscription revenue relates to term (or time-based) subscription agreements for both open source and propriety software including support. Subscription arrangements are typically one to three years in length but may be up to seven years in limited cases. Arrangements with our customers typically do not include general right of returns. Services revenue relates to professional services for the implementation and use of our subscriptions, machine learning expertise and consultation, training and education services and related reimbursable travel costs. We price our subscription offerings based on the number of servers in a cluster, or nodes, core or edge devices, data under management and/or the scope of support provided. Our consulting services are priced primarily on a time and materials basis, and to a lesser extent, a fixed fee basis, and training services are generally priced based on attendance. We determine revenue recognition through the following steps, which are described in more detail below: • Identification of the contract or contracts with a customer • Identification of the performance obligation(s) in the contract • Determination of the transaction price • Allocation of the transaction price to the performance obligation(s) in the contract • Recognition of revenue when, or as, a performance obligation is satisfied Our agreements with customers often include multiple subscriptions and/or professional services elements, and these elements are sometimes included in separate contracts. We consider an entire customer arrangement to determine if separate contracts entered into at or near the same time should be considered combined for the purposes of revenue recognition. We work with partners in various capacities whereby we are typically responsible for providing the actual product or service as a principal. At contract inception, we assess the subscription and services product offerings or bundle of product offerings in our contracts to identify performance obligations that are distinct. A performance obligation is distinct when it is separately identifiable from other items in a bundled package and if a customer can benefit from it on its own or with other resources that are readily available to the customer. To identify our performance obligations, we consider all of the product offerings promised in the contract. We have concluded that our contracts with customers do not contain warranties that give rise to a separate performance obligation. The transaction price is the total amount of consideration we expect to be entitled to in exchange for the product offerings in a contract. Sales, value-added and other taxes we collect from customers concurrent with revenue-producing activities are excluded from revenue. In the instance where our contracts with customers contain variable consideration, we estimate variable consideration primarily using the expected value method. Once we have determined the transaction price, the total transaction price is allocated to each performance obligation in a manner depicting the amount of consideration to which we expect to be entitled in exchange for transferring the product(s) or service(s) to the customer (allocation objective). If the allocation objective is met at contractual prices, no allocations are performed. Otherwise, we allocate the transaction price to each performance obligation identified in the contract on a relative stand-alone selling price basis. In order to determine the stand-alone selling price, we conduct a periodic analysis that requires judgment and considers multiple factors that are reasonably available and maximizes the use of observable inputs that may vary over time depending upon the unique facts and circumstances related to each performance obligation. To have observable inputs, we require that a substantial majority of the stand-alone selling prices for a product offering fall within a pricing range. If a directly observable stand-alone selling price does not exist, we estimate a stand-alone selling price range by reviewing external and internal market factor categories, which may include pricing practices, historical discounting, industry practices, service groups and geographic considerations. There is also no hierarchy for how to estimate or otherwise determine the stand-alone selling price for product offerings that are not sold separately, however, we maximize the use of observable data. We believe that this analysis results in an estimate that approximates the price we would charge for the product offerings if they were sold separately. The following describes the nature of our primary types of revenue and the revenue recognition policies and significant payment terms as they pertain to the types of transactions we enter into with our customers. Subscription revenue Subscription revenue relates to term (or time‑based) subscriptions to our platform, which includes both open source and proprietary software and related support. Subscriptions include internet, email and phone support, bug fixes, and the right to receive unspecified software updates and upgrades released when and if available during the subscription term. Revenue for subscription arrangements is recognized ratably beginning on the later of the date access is made available to the customer or the start of the contractual term of the arrangement. Subscription revenue also includes revenue related to functional intellectual property that is generally recognized on the date access is made available to the customer. As part of a subscription, we stand ready to help customers resolve technical issues related to the installed platform. The subscriptions are designed to assist throughout a customer’s lifecycle from development to proof-of-concept, to quality assurance and testing, to production and development. Subscription is generally offered under renewable, fixed fee contracts where payments are typically due annually in advance and may have a term of one year or multiple years. The contracts generally do not contain refund provisions for fees earned related to services performed. A subscription is viewed as a stand-ready performance obligation comprised of a series of distinct days of service that is satisfied ratably over time as the services are provided. A time-elapsed output method is used to measure progress because our efforts are expended evenly throughout the period given the nature of the promise is a stand-ready service. Unearned subscription revenue is included in deferred revenue and other contract liabilities. On occasion, we may sell engineering services and/or a premium subscription agreement that provides a customer with development input and the opportunity to work more closely with our developers. Services revenue Services revenue is derived primarily from customer fees for consulting services engagements and education services. Our professional services are provided primarily on a time and materials basis and, to a lesser extent, a fixed fee basis, and education services are generally priced based on attendance. Time and material contracts are generally invoiced based upon hours incurred on a monthly basis and fixed fee contracts may be invoiced up-front or as milestones are achieved throughout the project. Services revenue is typically recognized over time as the services are rendered. Depending on the nature of the professional services engagement (e.g., time and materials basis, fixed fee basis, etc.), various measures of progress may be used to recognize revenue. These measures of progress include recognizing revenue in an amount equal to and at the time of invoicing, a measure of time incurred relative to remaining hours expected to be delivered, or other similar measures. These measures depict our efforts to satisfy services contracts and therefore reflect the transfer of control for the services to a customer . Contract Assets Contract assets consist of the right to consideration in exchange for product offerings that we have transferred to a customer when that right is conditional on something other than the passage of time (e.g., performance prior to invoicing on fixed fee service arrangements with substantive acceptance terms). We record unbilled accounts receivable related to revenue recognized in excess of amounts invoiced as we have an unconditional right to invoice and receive payment in the future related to those fulfilled obligations. When we have unconditional rights to consideration, except for the passage of time, a receivable will be recorded on the consolidated balance sheets. We do not typically include extended payment terms in our contracts with customers. Contract Liabilities Contract liabilities represent an obligation to transfer product offerings for which we have received consideration, or for which an amount of consideration is due from the customer (e.g., subscription arrangements where consideration is paid annually in advance). Contract liabilities are comprised of short-term and long-term deferred revenue and other contract liabilities. Deferred revenue consists of amounts invoiced to customers but not yet recognized as revenue. Our contract balances will be reported as net contract assets or liabilities on a contract-by-contract basis at the end of each reporting period. Contract Costs Contract costs, consisting primarily of sales commissions and payroll taxes, that are incremental to obtaining a subscription contract with a customer are capitalized and recorded as deferred costs. We expect to recover deferred contract costs over the period of benefit from the underlying contracts. The amortization period for recovery is consistent with the timing of transfer to the customer of services to which the capitalized costs relate. Contract costs that relate to an underlying transaction are expensed commensurate with the recognition of revenue as performance obligations are satisfied. Contract costs that are incurred in excess of those relating to an underlying transaction are not considered commensurate with recognition of revenue as performance obligations are satisfied, and are amortized on a straight-line basis over the expected benefit period of five years. Commissions for services are treated as a separate class with a contract duration of less than a year and are expensed as incurred. Contract costs were $69.0 million and $60.0 million as of January 31, 2019 and 2018 , respectively. For the years ended January 31, 2019 , 2018 , and 2017 , amortization expense for the contract costs were $30.6 million , $23.3 million and $17.2 million , respectively, and there was no impairment loss in relation to the costs capitalized. We do not incur direct fulfillment-related costs of a nature required to be capitalized and amortized. |
| Cost of Revenue | Cost of revenue for subscriptions and services is expensed as incurred. Cost of revenue for subscriptions primarily consists of personnel costs such as salaries, bonuses and benefits and stock‑based compensation for employees providing technical support for our subscription customers, allocated shared costs (including rent and information technology) and amortization of certain acquired intangible assets. Cost of revenue for services primarily consists of personnel costs for employees and subcontractors associated with service contracts, travel costs and allocated shared costs. |
| Research and Development | Research and development costs are expensed as incurred and primarily include personnel costs, contractor fees, allocated shared costs, supplies, and depreciation of equipment associated with the development of new features for our subscriptions prior to the establishment of their technological feasibility. |
| Stock-Based Compensation | We recognize stock‑based compensation expense for all stock‑based payments. Employee stock‑based compensation cost is estimated at the grant date based on the fair value of the equity for financial reporting purposes and is recognized as expense over the requisite service period. Prior to our IPO, the fair value of our common stock for financial reporting purposes was determined considering objective and subjective factors and required judgment to determine the fair value of common stock for financial reporting purposes as of the date of each equity grant or modification. We calculate the fair value of options and purchase rights granted under the 2017 Employee Stock Purchase Plan (ESPP) based on the Black ‑ Scholes option ‑ pricing model. The Black ‑ Scholes model requires the use of various assumptions including expected term and expected stock price volatility. We estimate the expected term for stock options using the simplified method due to the lack of historical exercise activity. The simplified method calculates the expected term as the midpoint between the vesting date and the contractual expiration date of the award. The expected term for the ESPP purchase rights is estimated using the offering period, which is typically six months. We estimate volatility for options and ESPP purchase rights using volatilities of a group of public companies in a similar industry, stage of life cycle, and size. The interest rate is derived from government bonds with a similar term to the option or ESPP purchase right granted. We have not declared nor do we expect to declare dividends. Therefore, there is no dividend impact on the valuation of options or ESPP purchase rights. We use the straight ‑ line method for employee expense attribution for stock options and ESPP purchase rights. We have granted RSUs to our employees and members of our board of directors under our 2008 Equity Incentive Plan (2008 Plan) and our 2017 Equity Incentive Plan (2017 Plan). Prior to our IPO in May 2017, the employee RSUs vested upon the satisfaction of both a service‑based vesting condition and a liquidity event‑related performance condition. RSUs granted subsequent to our IPO vest upon the satisfaction of a service‑based vesting condition only. The service‑based condition for the majority of these awards is generally satisfied pro‑rata over four years . The liquidity event‑related performance condition is satisfied upon the occurrence of a qualifying liquidity event, such as the effective date of an IPO, or six months following the effective date of an IPO. During the quarter ended April 30, 2017, the majority of RSUs were modified such that the liquidity event‑related performance condition is satisfied upon the effective date of an IPO, rather than six months following an IPO. The modification established a new measurement date for these modified RSUs. The liquidity event‑related performance condition is viewed as a performance‑based criterion for which the achievement of such liquidity event is not deemed probable for accounting purposes until the event occurs. The liquidity event‑related performance condition was achieved for the majority of our RSUs and became probable of being achieved for the remaining RSUs on April 27, 2017, the effective date of our IPO. We recognized stock‑based compensation expense using the accelerated attribution method with a cumulative catch‑up of stock‑based compensation expense in the amount of $181.5 million in fiscal 2018, attributable to service prior to such effective date. In fiscal 2019 and 2018, stock ‑ based compensation expense was recorded based on awards that were ultimately expected to vest, and such expense was reduced for forfeitures as they occurred. In fiscal 2017, stock ‑ based compensation expense was recorded based on awards that were ultimately expected to vest, and such expense was reduced for estimated forfeitures. When estimating forfeitures, we considered voluntary termination behaviors as the trend in actual option forfeitures. We estimate the fair value of options and other equity awards granted to non‑employees using the Black‑Scholes method. These awards are subject to periodic re‑measurement over the period during which services are rendered. Stock‑based compensation expense is recognized over the vesting period on a straight‑line basis. |
| Income Taxes | We account for income taxes under the liability method, whereby deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to affect taxable income. A valuation allowance is established when, in management’s estimate, it is more likely than not that the deferred tax asset will not be realized. Any liability related to uncertain tax positions is recorded on the financial statements within other liabilities. Penalties and interest expense related to income taxes, including uncertain tax positions, are classified as a component of provision for income taxes, as necessary. In December 2017, the U.S. federal government enacted the Tax Cuts and Jobs Act (“Tax Act”). The Tax Act includes a number of changes in existing tax law impacting businesses, including a transition tax, related to a one‑time deemed repatriation of cumulative undistributed foreign earnings and a permanent reduction in the U.S. federal statutory rate from 35% to 21%, effective on January 1, 2018. Subsequent to the enactment of the Tax Act, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (SAB 118), which allowed us to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. As a result, we previously provided a provisional estimate of the effect of the Tax Act in our financial statements. In the fourth quarter of fiscal 2019, we completed our analysis to determine the effect of the Tax Act and no material adjustments were recorded as of January 31, 2019. |
| Net Loss Per Share | We follow the two‑class method when computing net loss per common share as we issue shares that meet the definition of participating securities. The two‑class method determines net income (loss) per common share for each class of common stock and participating securities according to dividends declared or accumulated and participation rights in undistributed earnings. The two‑class method requires income available to common stockholders for the period to be allocated between common stock and participating securities based upon their respective rights to receive dividends as if all income for the period had been distributed. Prior to the automatic conversion into shares of common stock as a result of our IPO, our redeemable convertible preferred stock contractually entitled the holders of such shares to participate in dividends, but did not contractually require the holders of such shares to participate in our losses. Diluted net loss per share is the same as basic net loss per share in all periods, because potentially dilutive common shares are not assumed to have been issued if their effect is anti‑dilutive. |
| Commitments and Contingencies | Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been or will be incurred and the amount of the liability can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. |
| JOBS Act Accounting Election | Under the Jumpstart Our Business Startups Act of 2012, or the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. We elected to retain the ability to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date that we (i) are no longer an emerging growth company or (ii) affirmatively and irrevocably opt out of the extended transition period provided in the JOBS Act. We lost our emerging growth company status during the year ended January 31, 2019 as the market value of our common stock held by non-affiliates was greater than $700 million as of July 31, 2018. |
| Recently Adopted and Issued Accounting Standards | Recently Adopted Accounting Standards We adopted the following accounting standards in the first quarter of fiscal 2019: • ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities • ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments • ASU 2016-16, Accounting for Income Taxes: Intra-Entity Asset Transfers of Assets Other than Inventory • ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business • ASU 2017-09, Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting The adoption of the above listed accounting standards did not have a material impact on our consolidated financial statements for the year ended January 31, 2019 . In May 2014, FASB issued ASU No. 2014‑09 , Revenue from Contracts with Customers (“Topic 606”) , which amended the existing FASB Accounting Standards Codification. Topic 606 establishes a principle for recognizing revenue upon the transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services and also provides guidance on the recognition of costs related to obtaining and fulfilling customer contracts. Topic 606 also includes Subtopic 340-40, Other Assets and Deferred Costs; Contracts with Customers , which requires the deferral of incremental costs of obtaining a contract with a customer. Collectively, we refer to Topic 606 and Subtopic 340-40 as the “new standard.” The new standard permits adoption either by using (i) a full retrospective approach for all periods presented or (ii) a modified retrospective approach with the cumulative effect of initially applying the new standard recognized at the date of initial application and providing certain additional disclosures. We adopted the new standard using the full-retrospective method. This method resulted in the new standard being applied retrospectively to each prior period presented within the consolidated financial statements at the adoption date. Impacts on Financial Statements The tables below summarize the impacts of the full retrospective adoption of the new standard on our consolidated balance sheet as of January 31, 2018 and consolidated statements of operations and consolidated statements of cash flows for the years ended January 31, 2018 and 2017 . Our financial reporting under the new standard is included in the columns labeled “As Adjusted” in the tables below. The primary changes from adopting the new standard are as follows: • Prior to the adoption of the new standard, the Company recognized subscription revenue over the contractual term or life of the subscription contract. Under the new standard, the Company recognizes the vast majority of its subscription revenue over-time as a stand ready obligation to provide support and a portion of subscription revenue at the point in time when functional intellectual property is made available to the customer. • Prior to the adoption of the new standard, for multiple-element arrangements, if vendor‑specific objective evidence (VSOE) of fair value for one or more undelivered elements did not exist, revenue recognition did not commence until delivery of both the subscription and services had commenced, or when VSOE of the undelivered elements had been established. Once revenue recognition commenced, revenue for the arrangement was recognized ratably over the longest service period in the arrangement. Under the new standard, we allocate the multiple-element arrangement transaction price to each performance obligation identified by using the contractually stated price or on a relative stand-alone selling price basis, as applicable. Then each performance obligation is recognized as delivered resulting in revenue recognition in an earlier period and over a shorter time frame for services and revenue recognition beginning in an earlier period for some subscriptions. • Prior to the adoption of the new standard, costs incurred to obtain a subscription contract were expensed when incurred. Under the new standard, the Company recognizes expense in a different period, as these costs are now capitalized and amortized on a systematic basis that is consistent with the transfer to the customer of the goods or services to which the capitalized costs relate. • Prior to the adoption of the new standard, revenue related to variable fees was deferred until the fees became fixed or determinable. Under the new standard, the Company estimates variable consideration to which the Company expects to be entitled by applying the expected value method and recognizes the estimated variable consideration sooner. Select line items from the consolidated balance sheet as of January 31, 2018 reflecting the adoption of the new standard are as follows (in thousands): As of January 31, 2018 As Previously Reported Adjustments As Adjusted ASSETS Accounts receivable, net $ 130,579 $ (261 ) $ 130,318 Contract assets — 2,933 2,933 Deferred costs — 22,278 22,278 Deferred costs, noncurrent — 37,703 37,703 LIABILITIES AND STOCKHOLDERS' EQUITY Deferred revenue, current portion 257,141 (46,564 ) 210,577 Other contract liabilities — 9,284 9,284 Other accrued liabilities 13,454 (483 ) 12,971 Deferred revenue, less current portion 34,870 (8,047 ) 26,823 Other contract liabilities, noncurrent — 3,266 3,266 Accumulated deficit (1,061,790 ) 105,197 (956,593 ) Select line items from the consolidated statements of operations for the years ended January 31, 2018 and 2017 reflecting the adoption of the new standard are as follows (in thousands, except per share data): Year Ended January 31, 2018 As Previously Reported Adjustments As Adjusted Revenue: Subscription $ 301,022 $ 1,595 $ 302,617 Services 66,421 3,255 69,676 Operating expenses: Sales and marketing 298,467 (11,271 ) 287,196 Loss from operations (390,293 ) 16,121 (374,172 ) Net loss (385,793 ) 16,121 (369,672 ) Net loss per share of common stock, basic and diluted $ (3.38 ) $ 0.14 $ (3.24 ) Year Ended January 31, 2017 As Previously Reported Adjustments As Adjusted Revenue: Subscription $ 200,252 $ 8,083 $ 208,335 Services 60,774 3,434 64,208 Operating expenses: Sales and marketing 203,161 (17,740 ) 185,421 Loss from operations (187,339 ) 29,257 (158,082 ) Net loss (187,317 ) 28,932 (158,385 ) Net loss per share of common stock, basic and diluted (5.15 ) 0.80 (4.35 ) Select line items from the consolidated statements of cash flows for the years ended January 31, 2018 and 2017 reflect the adoption of the new standard are as follows (in thousands): Year Ended January 31, 2018 As Previously Reported Adjustments As Adjusted CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (385,793 ) $ 16,121 $ (369,672 ) Adjustment to reconcile net loss to net cash used in operating activities: Amortization of deferred costs — 23,284 23,284 Changes in operating assets and liabilities: Accounts receivable, net (28,788 ) 8 (28,780 ) Contract assets — (285 ) (285 ) Deferred costs — (34,557 ) (34,557 ) Accrued expenses and other liabilities 8,105 (441 ) 7,664 Other contract liabilities — 12,509 12,509 Deferred revenue 74,187 (16,639 ) 57,548 Net cash used in operating activities (42,268 ) — (42,268 ) Year Ended January 31, 2017 As Previously Reported Adjustments As Adjusted CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (187,317 ) $ 28,932 $ (158,385 ) Adjustment to reconcile net loss to net cash used in operating activities: Amortization of deferred costs — 17,177 17,177 Changes in operating assets and liabilities: Accounts receivable, net (52,139 ) (4,591 ) (56,730 ) Contract assets — 2,199 2,199 Deferred costs — (34,917 ) (34,917 ) Accrued expenses and other liabilities (284 ) 299 15 Other contract liabilities — (282 ) (282 ) Deferred revenue 59,249 (8,817 ) 50,432 Net cash used in operating activities (116,561 ) — (116,561 ) Our adoption of the new standard had no impact to net cash used in operating activities within the consolidated statements of cash flows for the years ended January 31, 2018 and 2017 . See Note 4—“Revenue from Contracts with Customers” in the notes to our consolidated financial statements for additional information on the new standard. Recently Issued Accounting Standards In February 2016, the FASB issued ASU No. 2016‑02, Leases (Topic 842) , as amended, or ASU 2016‑02, which requires lessees to record most leases on their balance sheets. ASU 2016‑02 states that a lessee would recognize a lease liability for the obligation to make lease payments and a right‑to‑use asset for the right to use the underlying asset for the lease term. We will adopt this standard effective February 1, 2019 using the modified retrospective transition method with the option to recognize a cumulative-effect adjustment at the date of adoption. Upon adoption, we expect to elect the transition package of practical expedients permitted within the new standard, which among other things, allows the carryforward of the historical lease classification. We continue to evaluate which other, if any, practical expedients will be elected. We are in the final stages of completing our review of historical lease contracts to quantify the expected impact of adoption on our consolidated financial statements. To illustrate the magnitude of this change, the amount of our off-balance sheet operating leases at January 31, 2019 is disclosed in Note 8, “Commitments and Contingencies.” Beginning on February 1, 2019, our operating leases, excluding those with terms less than 12 months, will be discounted and recorded as right-of-use assets and lease liabilities on our consolidated balance sheet. We do not anticipate that the adoption of this standard will have a material impact on our consolidated statements of operations or statements of cash flows. In June 2016 the FASB issued ASU No. 2016‑13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments , or ASU 2016‑13. ASU 2016‑13 requires the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. ASU 2016‑13 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within that reporting period. We plan to adopt this standard on February 1, 2019. We estimate the quantitative impact of adopting the new standard will not be material on our consolidated financial statements and disclosures. In January 2017, the FASB issued ASU No. 2017‑04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, or ASU 2017‑04. ASU 2017‑04 simplifies how an entity is required to test goodwill for impairment by eliminating Step 2 from the goodwill impairment test. ASU 2017‑04 is effective for annual reporting periods beginning after December 15, 2019, including interim periods within that reporting period. We plan to adopt this standard on February 1, 2019. We are currently evaluating the impact that this standard will have on our consolidated financial statements. In February 2018, the FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income , or ASU 2018-02. ASU 2018-02 provides companies with an option to reclassify stranded tax effects resulting from the enactment of the Tax Cuts and Jobs Act (TCJA) from accumulated other comprehensive income to retained earnings. ASU 2018-02 is effective for fiscal years beginning after December 15, 2018, including interim reporting periods within those fiscal years, and will be applied either in the period of adoption or retrospectively to each period in which the effect of the change in the tax rate as a result of TCJA is recognized. We plan to adopt this standard on February 1, 2019. We are currently evaluating the impact that this standard will have on our consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , or ASU 2018-07. ASU 2018-07 aligns the accounting for share-based payment awards issued to nonemployees with the guidance applicable to grants to employees. Under ASU 2018-07, equity-classified share-based payment awards issued to nonemployees will be measured on the grant date, instead of the current requirement to remeasure the awards through the performance completion date. ASU 2018-07 is effective for fiscal years beginning after December 15, 2018, including interim reporting periods within those fiscal years. We plan to adopt this standard on February 1, 2019. We estimate the quantitative impact of adopting the new standard will not be material on our consolidated financial statements and disclosures. In August 2018, the FASB issued ASU 2018-15, Intangibles-Goodwill and Other (Topic 350): Internal-Use Software , or ASU 2018-05. ASU 2018-05 aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. ASU 2018-05 is effective for fiscal years beginning after December 15, 2018, including interim reporting periods within those fiscal years. We plan to adopt this standard on February 1, 2019. We are currently evaluating the impact that this standard will have on our consolidated financial statements. We continue to assess the potential impacts of the new standards, including the areas described above, however, we do not know or cannot reasonably estimate quantitative information, beyond that discussed above, related to the impact of the new standards on the consolidated financial statements at this time. |
