View Filing Data

$ 156,299

$ 169,801

$ 110,344

$ 89,986

$ 86,782

$ 147,872

$ 235,967

89,826

^[1]

41,632

^[1]

12,975

21,042

26,302

Accounts receivable, net of allowance for doubtful receivables of $3,107 and $1,459 at December 31, 2017 and December 31, 2016, respectively

3,111

12,506

16,973

62,274

63,713

78,186

^[1]

107,474

^[1]

156,227

120,243

116,366

43,557

38,277

47,340

48,908

53,488

370,979

369,690

345,491

344,085

347,739

2,974

3,968

13,949

17,934

111,825

158,205

171,548

170,507

165,620

237,303

224,651

233,605

236,006

228,621

149,928

132,167

162,968

186,165

194,391

204,361

13,286

Note receivable from related party, net of allowance for loan losses of $14,562 at December 31, 2017

5,236

8,658

10,056

10,371

12,215

^[1]

73,984

70,269

33,917

43,650

Total assets

965,411

1,054,351

1,018,811

1,030,259

1,033,517

5,959

17,057

28,724

35,150

33,171

72,739

76,882

58,531

67,619

77,242

75,829

57,430

45,679

42,144

38,649

2,833

3,405

4,754

1,644

Mandatorily redeemable financial instrument

29,000

38,000

47,000

50,000

37,959

192,486

183,202

174,339

196,667

200,706

11,183

12,450

13,125

13,668

14,094

227,704

226,291

225,938

225,585

225,231

13,735

3,508

25,241

65,630

59,208

61,507

42,685

6,195

8,193

8,008

8,324

20,213

25,280

Common stock, $0.0001 par value; 100,000 shares authorized, 52,024 and 50,388 shares issued; 46,965 and 45,292 outstanding at December 31, 2017 and December 31, 2016, respectively

Treasury stock, at cost (5,059 and 5,096 shares at December 31, 2017 and December 31, 2016, respectively)

(105,584)

(106,631)

(96,767)

(98,488)

(75,044)

597,553

571,153

547,623

540,348

535,526

(23,373)

(42,350)

(30,747)

(33,808)

(28,291)

(5,014)

107,620

82,784

77,836

66,397

463,587

529,797

502,896

485,892

498,592

$ 505,329

$ 463,464

$ 965,411

$ 1,054,351

$ 1,018,811

$ 1,030,259

$ 1,033,517

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 3,107	$ 1,459
Notes receivable, net of allowance for loan losses	$ 14,562
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	52,024,000	50,388,000
Common stock, shares outstanding (in shares)	46,965,000	45,292,000
Treasury stock (in shares)	5,059,000	5,096,000

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Income Statement [Abstract]

$ 106,259

$ 91,015

$ 118,990

$ 86,097

$ 107,011

$ 119,936

$ 121,101

$ 78,246

$ 86,463

$ 88,747

$ 87,710

$ 109,641

$ 402,361

^[1]

$ 426,294

^[1]

$ 372,561

^[1]

51,215

49,138

48,180

46,151

45,698

40,265

35,945

32,902

181,453

^[2]

194,684

154,810

29,589

31,030

28,047

25,827

24,193

24,151

22,466

21,953

90,850

114,493

92,763

41,607

28,827

29,880

25,914

26,505

20,339

18,615

19,132

154,037

126,228

84,591

(572)

(1,349)

3,110

1,515

1,194

1,515

1,360

924

1,139

2,910

(34)

359

1,416

3,205

10,739

6,333

4,946

35,499

23,592

24,093

22,782

20,683

19,588

16,596

14,182

94,884

105,966

71,049

158,698

132,162

134,449

123,589

118,560

104,702

95,038

91,374

531,963

548,898

409,674

(33,222)

(36,139)

(8,894)

(51,347)

(51,687)

(12,226)

(13,348)

(45,343)

(32,097)

(15,955)

(7,328)

18,267

(129,602)

(122,604)

(37,113)

415

271

591

630

564

546

471

466

12,502

^[1]

1,907

^[1]

2,047

^[1]

Loss on extinguishment of debt

(2,408)

(1,596)

(1,834)

(1,576)

(1,503)

(1,448)

(1,418)

(1,342)

(55,771)

(7,414)

(5,711)

(29,413)

Equity method investment loss

886

(151)

668

(381)

808

(921)

472

248

(17,678)

1,022

607

(9,125)

(52,794)

(13,702)

(13,923)

(46,670)

(32,228)

(17,778)

(7,803)

17,639

(229,087)

(127,089)

(40,170)

14,460

3,610

(370)

15,520

7,110

7,780

(8,410)

(4,092)

34,863

33,220

2,388

Net income from discontinued operations, net of taxes

(38,334)

(10,092)

(14,293)

(31,150)

(25,118)

(9,998)

(16,213)

13,547

(194,224)

(93,869)

(37,782)

63,454

9,307

18,985

(1,186)

9,314

1,140

23,622

6,191

75,495

90,560

40,267

Net (loss) income attributable to noncontrolling interests

8,604

(36,364)

(29,383)

(61,586)

25,120

(785)

4,692

(32,336)

(15,804)

(8,858)

7,409

19,738

(118,729)

(3,309)

2,485

(5,709)

(3,347)

(3,140)

(3,007)

(628)

(9,291)

(15,203)

(628)

Earnings Per Share, Basic [Abstract]

$ 10,915

$ (35,088)

$ (26,568)

$ (58,697)

$ 30,829

$ 2,562

$ 7,832

$ (29,329)

$ (15,176)

$ (8,858)

$ 7,409

$ 19,738

$ (109,438)

$ 11,894

$ 3,113

Basic, Continuing operations (in dollars per share)

$ (1.75)

$ (0.98)

$ (0.44)

$ (0.96)

$ (0.74)

$ (0.15)

$ (0.25)

$ (0.66)

$ (0.57)

$ (0.24)

$ (0.39)

$ 0.33

$ (4.14)

^[3]

$ (1.81)

^[3]

$ (0.88)

^[3]

Basic, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.15

1.69

^[3]

2.08

^[3]

0.95

^[3]

Earnings Per Share, Diluted [Abstract]

0.24

(0.78)

(0.60)

(1.33)

0.71

0.06

0.19

(0.69)

(0.35)

(0.21)

0.17

0.48

(2.45)

^[3]

0.27

^[3]

0.07

^[3]

Diluted, Continuing operations (in dollars per share)

(1.75)

(0.98)

(0.44)

(0.96)

(0.74)

(0.15)

(0.25)

(0.66)

(0.57)

(0.24)

(0.39)

0.30

(4.14)

^[3]

(1.81)

^[3]

(0.88)

^[3]

Diluted, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.13

1.69

^[3]

2.08

^[3]

0.95

^[3]

$ 0.24

$ (0.78)

$ (0.60)

$ (1.33)

$ 0.71

$ 0.06

$ 0.19

$ (0.69)

$ (0.35)

$ (0.21)

$ 0.17

$ 0.43

$ (2.45)

^[3]

$ 0.27

^[3]

$ 0.07

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account
[2]	Cost of services excludes depreciation and amortization which is shown separately.
[3]	See Note 3 - Summary of Significant Accounting Policies of the Notes to Consolidated Financial Statements.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS) INCOME - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement of Comprehensive Income [Abstract]
Net loss from continuing operations	$ 8,604	$ (36,364)	$ (29,383)	$ (61,586)	$ 25,120	$ (785)	$ 4,692	$ (32,336)	$ (15,804)	$ (8,858)	$ 7,409	$ 19,738	$ (118,729)	$ (3,309)	$ 2,485
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments													17,027	(4,114)	(17,705)
Unrealized gain (loss) on securities													18	3	(20)
Net gain (loss) on intra-entity foreign currency transactions													1,932	(725)	(1,335)
Total other comprehensive income (loss), net of tax													18,977	(4,836)	(19,060)
Comprehensive loss													(99,752)	(8,145)	(16,575)
Comprehensive (loss) income attributable to redeemable noncontrolling interests													(9,291)	(15,203)	(628)
Total comprehensive (loss) income attributable to Synchronoss													$ (90,461)	$ 7,058	$ (15,947)

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Treasury Stock	Treasury Stock Treasury Stock	Treasury Stock Additional Paid-In Capital	Common Stock	Common Stock Common Stock	Common Stock Additional Paid-In Capital
Balance (As Previously Reported) at Dec. 31, 2014	$ 529,107	$ 4	$ (66,336)	$ 454,740	$ (20,014)	$ 160,713
Balance (Adjustments)	(65,643)		(1,991)	2,408	1,560	(67,620)
Balance at Dec. 31, 2014	463,464	$ 4	$ (68,327)	457,148	(18,454)	93,093
Balance (in shares) (As Previously Reported) at Dec. 31, 2014		46,444	(3,733)
Balance (in shares) (Adjustments)		176	(159)
Balance (in shares) at Dec. 31, 2014		46,620	(3,892)
Increase (Decrease) in Stockholders' Equity
Stock based compensation	30,780			30,780
Issuance of restricted stock	0			0
Issuance of restricted stock (in shares)		(734)
Issuance of common stock on exercise of options	19,936			19,936
Issuance of common stock on exercise of options (in shares)		879
ESPP compensation	624			624
Sale of treasury stock in connection with an employee stock purchase plan	1,902			1,902
Other	0			4
Sale of treasury stock in connection with an employee stock purchase plan		54
Adjustments to redemption value of noncontrolling interest	(628)			(628)
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	40,630
Net income (loss) attributable to Synchronoss (2)	3,113					3,113
Total other comprehensive income (loss) \| As Previously Reported	(18,670)
Total other comprehensive income (loss)	(19,060)				(19,060)
Tax benefit from stock option exercise	5,198			5,198
Balance at Dec. 31, 2015	505,329	$ 4	$ (68,327)	514,964	(37,514)	96,202
Balance (in shares) at Dec. 31, 2015		48,287	(3,892)
Increase (Decrease) in Stockholders' Equity
Cumulative effect of adjustment to retained earnings (ASU Adoption)	234			710		(476)
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	(7,954)
Net income (loss) attributable to Synchronoss (2)	(29,329)
Balance (As Previously Reported) at Mar. 31, 2016	627,716
Balance at Mar. 31, 2016	498,592
Balance at Dec. 31, 2015	505,329	$ 4	$ (68,327)	514,964	(37,514)	96,202
Balance (in shares) at Dec. 31, 2015		48,287	(3,892)
Increase (Decrease) in Stockholders' Equity
Stock based compensation	33,361			33,361
Issuance of restricted stock	0			0
Issuance of restricted stock (in shares)		(585)
Issuance of common stock on exercise of options	13,913	$ 1		13,912
Issuance of common stock on exercise of options (in shares)		608
ESPP compensation	817			817
Issuance of common stock related to acquisition	22,000			22,000
Issuance of common stock related to acquisition (in shares)		840
Issuance of common stock to subsidiary (in shares)		20
Sale of treasury stock in connection with an employee stock purchase plan	(40,025)		$ (40,025)
Repurchase of treasury stock (in shares)			(1,262)
Sale of treasury stock in connection with an employee stock purchase plan							$ 1,228	$ 1,721	$ (493)	$ 955		$ 955
Other	130			130
Sale of treasury stock in connection with an employee stock purchase plan								58
Adjustments to redemption value of noncontrolling interest	(15,203)			(15,203)
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	19,588
Net income (loss) attributable to Synchronoss (2)	11,894					11,894
Total other comprehensive income (loss) \| As Previously Reported	(4,569)
Total other comprehensive income (loss)	(4,836)				(4,836)
Balance (As Previously Reported) at Dec. 31, 2016	657,115
Balance at Dec. 31, 2016	$ 529,797	$ 5	$ (106,631)	571,153	(42,350)	107,620
Balance (in shares) at Dec. 31, 2016	50,388	50,388	(5,096)
Balance (As Previously Reported) at Mar. 31, 2016	$ 627,716
Balance at Mar. 31, 2016	498,592
Increase (Decrease) in Stockholders' Equity
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	(4,439)
Net income (loss) attributable to Synchronoss (2)	7,832
Balance (As Previously Reported) at Jun. 30, 2016	605,754
Balance at Jun. 30, 2016	485,892
Increase (Decrease) in Stockholders' Equity
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	7,676
Net income (loss) attributable to Synchronoss (2)	2,562
Balance (As Previously Reported) at Sep. 30, 2016	631,172
Balance at Sep. 30, 2016	502,896
Increase (Decrease) in Stockholders' Equity
Net income (loss) attributable to Synchronoss (2) \| As Previously Reported	24,305
Net income (loss) attributable to Synchronoss (2)	30,829
Balance (As Previously Reported) at Dec. 31, 2016	657,115
Balance at Dec. 31, 2016	$ 529,797	$ 5	$ (106,631)	571,153	(42,350)	107,620
Balance (in shares) at Dec. 31, 2016	50,388	50,388	(5,096)
Increase (Decrease) in Stockholders' Equity
Cumulative effect of adjustment to retained earnings (ASU Adoption)	$ (3,196)					(3,196)
Stock based compensation	28,446			28,446
Issuance of restricted stock	0
Issuance of restricted stock (in shares)		(1,565)
Issuance of common stock on exercise of options	$ 2,460			2,460
Issuance of common stock on exercise of options (in shares)	104	104
ESPP compensation	$ 495			495
Issuance of common stock related to acquisition	4,701			4,701
Sale of treasury stock in connection with an employee stock purchase plan	1,047		$ 1,047
Shares withheld for taxes in connection with issuance of restricted stock		29
Shares withheld for taxes in connection with issuance of restricted stock	(442)			(442)
Other	31			31
Sale of treasury stock in connection with an employee stock purchase plan			36								48
Adjustments to redemption value of noncontrolling interest	(9,291)			(9,291)
Net income (loss) attributable to Synchronoss (2)	(109,438)					(109,438)
Total other comprehensive income (loss)	18,977				18,977
Balance at Dec. 31, 2017	$ 463,587	$ 5	$ (105,584)	$ 597,553	$ (23,373)	$ (5,014)
Balance (in shares) at Dec. 31, 2017	52,024	52,028	(5,060)

CONSOLIDATED STATEMENTS OF CASH FLOWS
$ in Thousands

12 Months Ended

Dec. 31, 2017

USD ($)

Dec. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Operating activities:

Net income from discontinued operations, net of taxes

$ (194,224)

$ (93,869)

$ (37,782)

75,495

90,560

40,267

Gain on sale of discontinued operations

(122,842)

(113,129)

Adjustments to reconcile net loss to net cash (used in) provided by operating activities:

Depreciation and amortization expense

93,924

94,911

71,049

Impairment of long-lived assets and capitalized software

960

11,055

Change in fair value of financial instruments

4,367

Amortization of debt issuance costs

12,771

1,607

1,501

Gain (Loss) on Extinguishment of Debt

29,413

Amortization of debt issuance costs

(12,090)

(34)

Allowance for loan losses

14,562

Income (Loss) from Equity Method Investments

9,125

Extinguishment of debt

(4,947)

(122)

Change in fair value of financial instruments

48,647

371

Business liquidation

244

1,416

1,705

Non-cash interest on leased facility

19,243

17,148

(453)

Stock-based compensation

1,203

1,392

924

Changes in operating assets and liabilities:

22,495

34,178

31,404

(2,711)

1,194

(15)

Accounts receivable, net of allowance for doubtful accounts

29,283

(13,650)

(19,774)

(5,513)

31,648

(9,057)

3,237

8,880

(3,751)

Tax benefit from stock option exercise

(9,098)

(10,089)

(7,763)

(4,949)

(7,523)

(710)

Due to a related party

(3,337)

(6,558)

2,128

Net cash (used in) provided by operating activities

(23,506)

55,173

22,297

(18,248)

104,559

91,986

Investing activities:

Purchases of fixed assets

(12,151)

(42,570)

(57,666)

Purchases of intangible assets and capitalized software

(9,119)

(7,677)

(2,553)

Proceeds from the sale of Speechcycle

13,500

Purchases of marketable securities available-for-sale

(219)

(13,445)

(139,569)

Proceeds from the sale of discontinued operations

12,371

82,904

106,210

Investing in discontinued operations

608

Investing in discontinued operations

(13,721)

Investment In Note Receivable

(6,187)

Proceeds from the sale of discontinued operations

928,171

27,335

Businesses acquired, net of cash

(815,008)

(86,322)

(101,502)

Net cash provided by (used in) investing activities

98,245

(39,775)

(195,080)

Financing activities:

Proceeds from the exercise of stock options

2,584

13,633

19,936

Taxes paid on withholding shares

(442)

Payments on contingent consideration obligation

(122)

(4,468)

Debt issuance costs related to the Credit Facility and Revolving Facility

(1,346)

Debt amendment costs related to the 2017 Credit Agreement

(16,776)

Proceeds from issuance of long term debt

900,000

Repayment of long term debt

(900,000)

Borrowings on revolving line of credit

144,000

Repayment of revolving line of credit

(29,000)

(115,000)

Excess tax benefits from stock option exercises

Repurchases of common stock

(40,025)

Proceeds from the sale of treasury stock in connection with an employee stock purchase plan

1,047

2,183

1,902

Payments on capital obligations

33,592

Repayments of capital lease obligations

2,985

3,815

2,021

Net cash (used in) provided by financing activities

(35,664)

(370)

15,349

Effect of exchange rate changes on cash

(9,641)

(853)

(350)

Net increase in cash, restricted cash and cash equivalents

34,692

63,561

(88,095)

Cash, restricted cash and cash equivalents at beginning of period

211,433

147,872

235,967

Cash, restricted cash and cash equivalents at end of period

246,125

211,433

147,872

Supplemental disclosures of cash flow information:

Cash paid for income taxes

7,612

4,661

29,868

Cash paid for interest

55,957

6,981

5,791

Supplemental disclosures of non-cash investing and financing activities:

Issuance of common stock in connection with Openwave acquisition

22,000

156,299

169,801

147,872

Supplemental disclosures of non-cash investing and financing activities:

89,826

^[1]

41,632

^[1]

Openwave Messaging

Issuance of common stock in connection with Openwave acquisition

22,000

Intralinks Holdings, Inc.

Supplemental disclosures of non-cash investing and financing activities:

Issuance of common stock in connection with Openwave acquisition

4,700

Revolving Credit Facility

Financing activities:

Debt issuance costs related to the Credit Facility and Revolving Facility

(3,692)

(1,346)

Long-term Debt

Financing activities:

Debt issuance costs related to the Credit Facility and Revolving Facility

$ (19,887)

$ 0

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

Description of Business	12 Months Ended
Description of Business	Dec. 31, 2017
Description of Business [Abstract]
Description of Business	Description of Business General Synchronoss Technologies, Inc. (“Synchronoss” or the “Company”) is a global software and services company that provides essential technologies for the mobile transformation of business. The Company’s portfolio, which is targeted at the Consumer and Enterprise markets, contains offerings such as personal cloud, secure-mobility, identity management and scalable messaging platforms, products and solutions. These essential technologies create a better way of delivering the transformative mobile experiences that service providers and enterprises need to help them stay ahead of the curve in competition, innovation, productivity, growth and operational efficiency. Synchronoss’ products and platforms are designed to be carrier-grade, flexible and scalable, enabling multiple converged communication services to be managed across a range of distribution channels including e-commerce, m-commerce, telesales, customer stores, indirect and other retail outlets. This business model allows the Company to meet the rapidly changing converged services and connected devices offered by their customers. Synchronoss’ products, platforms and solutions enable its enterprise and service provider customers to acquire, retain and service subscribers and employees quickly, reliably and cost-effectively with white label and custom-branded solutions. Synchronoss customers can simplify the processes associated with managing the customer experience for procuring, activating, connecting, backing-up, synchronizing and sharing/collaboration with connected devices and contents from these devices and associated services. The extensibility, scalability, reliability and relevance of the Company’s platforms enable new revenue streams and retention opportunities for their customers through new subscriber acquisitions, sale of new devices, accessories and new value-added service offerings in the Cloud. By using the Company’s technologies, Synchronoss customers can optimize their cost of operations while enhancing their customer experience. The Company currently operates in and markets their solutions and services directly through their sales organizations in North America, Europe, the Middle East and Africa (“EMEA”), and the Asia-Pacific region. Synchronoss delivers essential technologies for mobile transformation to two primary types of customers: service provider and enterprise customers in regulated verticals and use cases. Service Providers, Retailers, OEMs, Re-sellers and Service Integrators The Company’s products and platforms provide end-to-end seamless integration between customer-facing channels/applications, communication services, or devices and “back-office” infrastructure-related systems and processes. Synchronoss’ customers rely on these solutions and technology to automate the process of activation and content and settings management for their subscribers’ devices while delivering additional communication services. Synchronoss’ portfolio includes: cloud-based sync, backup, storage and content engagement capabilities, broadband connectivity solutions, analytics, white label messaging, identity/access management that enable communications service providers (“CSPs”), cable operators/multi-services operators (“MSOs”) and original equipment manufacturers (“OEMs”) with embedded connectivity (e.g. smartphones, laptops, tablets and mobile internet devices (“MIDs”) such as automobiles, wearables for personal health and wellness, and connected homes), multi-channel retailers, as well as other customers to accelerate and monetize value-add services for secure and broadband networks and connected devices.

Restatement of Previously Issued Consolidated Financial Statements

12 Months Ended

Dec. 31, 2017

Accounting Changes and Error Corrections [Abstract]

Restatement of Previously Issued Consolidated Financial Statements

The Company has restated its audited consolidated financial statements for the years ended December 31, 2016 and 2015 for the matters described below. The effects of these restatement adjustments on (i) the Company’s Consolidated Balance Sheet at December 31, 2016, (ii) the Company’s Consolidated Statement of Operations for the years ended December 31, 2016 and 2015, (iii) the Company’s Consolidated Statements of Comprehensive Income for the years ended December 31, 2016 and 2015, (iv) the Company’s Consolidated Statements of Stockholders’ Equity for the years ended December 31, 2016 and 2015 and (v) the Company’s Consolidated Statement of Cash Flows for the years ended December 31, 2016 and 2015 are presented below.

The effects of the restatement adjustments on the Company’s unaudited consolidated financial statements as of and for the quarters ended March 31, June 30 and September 31, 2016 and 2015 are included in Note 19, “Summary of Quarterly Results of Operations (Unaudited).”

The individual restatement matters that underlie the restatement adjustments are described below. The restatement adjustments also affect periods prior to 2015 and such adjustments have been reflected in the restated opening stockholders’ equity balances as of January 1, 2015.

Revenue Recognition Adjustments Related to Hosting Services

The Company typically sells hosting services to its subscription services customers, as well as to certain software license customers. As part of the Company’s review of its historical accounting, it has determined that adjustments are required related to certain transactions in each of these two categories of customers that purchase hosting services.

It was observed that in certain instances, the Company has historically entered into hosting arrangements that included various components to the fee structure with certain fees accelerated during the initial years of the arrangement. Historically, the Company recognized the accelerated fees as billed and maintenance and support fees were recognized on a straight-line basis through the term of the arrangement. However, the Company has determined to revise its accounting treatment for certain hosting services to reflect revenue recognition on a straight-line basis for such fees over the appropriate period of time during which (i) the benefits of hosting services were provided to the customer or (ii) the customer benefited from the set-up fees. The revised accounting treatment for the revenue recognition is reflected in the restated consolidated financial statements, whereby there has been a deferral of a portion of the accelerated fees out of the initial period of the arrangement, and recognition of those deferred amounts in the later periods of the hosting services arrangement.

In the case of certain perpetual software license customers, the Company historically recognized the perpetual software license fee revenue on an upfront basis. The Company has determined to revise its accounting treatment of that software license fee revenue to recognize it ratably over a period of time due to the inclusion of hosting services, as part of the same multiple element arrangement. In certain of these cases, the Company had entered into a separate hosting services contract with the customer that the Company has now determined should have been combined with the software license agreement and treated as part of a larger multiple element arrangement.

In accordance with the software revenue recognition rules, since the Company cannot establish vendor specific objective evidence of fair value of the hosting services, the software license element cannot be separated from the hosting services. The revised accounting treatment for the revenue recognition is reflected in the restated consolidated financial statements, whereby the bundled arrangement fees have been recognized ratably over the economic life of the hosting services.

Revenue Recognition Adjustments Related to Establishing Persuasive Evidence of an Arrangement and Other Revenue Adjustments

The Company historically has had, and continues to have, contractual arrangements with certain customers whereby there is an established master services agreement that includes general terms and conditions. Such master services agreements contemplate the delivery by the customer of purchasing documentation for purposes of completing orders, indicating the nature, price and quantity of products and services ordered. In certain cases, the Company historically formed a view that persuasive evidence of an arrangement existed relating to such orders based upon its receipt from a customer of written confirmation of the order and commitment to pay the agreed price, such as a quote approval sent by the customer in response to a quote issued by the Company, but prior to that customer’s subsequent delivery to the Company an executed statement of work or, in some instances, a purchase order, pursuant to a master services agreement.

The Company has determined, in certain situations, to revise the timing of revenue recognition to when it received final formal contract documentation, which occurred in a future period. In those cases where the adjustment to defer revenue has been recorded prior to when cash payment was received from the customer, the balance sheet impact has been to reduce the related accounts receivable balance, whereas the balance sheet impact of these adjustments after the receipt of cash payment from the customer has been to increase accrued liabilities.

The Company also adjusted revenue recognition in connection with certain other transactions, including (i) where the payment obligation on the date of sale was found not to have been fixed and determinable; (ii) where collectibility was not reasonably assured; (iii) where the software delivered to the customer was ultimately deemed not to have met acceptance criteria; or (iv) where formal acceptance was not obtained.

In certain situations, these adjustments represent issues related to the timing of revenue recognition, while in other cases, these adjustments represent amounts that had subsequently been written-off to bad debt expense (whereby now both the revenue and the related bad debt expense has been reversed).

Adjustments Related to Accounting for Acquisitions and Divestiture

The Company has identified and corrected errors related to fees received under license agreements entered into with parties of certain historical acquisitions and a divestiture. In each case, the Company had originally treated the license agreement as a separate transaction and recorded the license fees on a gross basis as revenue. The Company has determined to revise its accounting treatment of the license arrangements, to record the license fees as part of the accounting for the acquisition or divestiture, as follows:

•

In certain cases, the Company entered into a license agreement as part of settling prior intellectual property infringement claims against an acquired entity and/or its selling parent company and affiliates. Historically, the Company had recognized these license fees separately as revenue. However, the Company has determined to net these license fees against the consideration paid as part of the acquisitions, resulting in a reduction of the goodwill and/or intangible assets recorded in purchase accounting.

•

The Company’s consolidated joint venture Zentry LLC (“Zentry”) and the Company’s partner in that joint venture entered into a license agreement in December 2015 at the same time as the formation of the joint venture. Historically, the Company recorded the license fees as revenue separately from the Zentry formation. The Company has determined to net these license fees against the cash contributions paid as part of the joint venture formation, resulting in a reduction of the goodwill and intangible assets recorded in purchase accounting.

•

The Company entered into a licensing agreement in December 2016 with Sequential Technology International, LLC (“STIN”) shortly after closing the divestiture of its activation business to Sequential Technology International Holdings, LLC (“STIH”). Historically, the Company recorded the license fees as revenue separately from the accounting for the divestiture. The Company has determined to classify these license fees as additional gain on sale of the activation exception handling business.

•

The Company made adjustments to reduce the contingent consideration payable to shareholders of Razorsight Corporation (“Razorsight”), which was acquired by the Company in August 2015, and the related losses previously recorded to adjust that liability to fair value, as a result of the determination that many of the sales of Razorsight software that had originally been included in the earn-out calculation have now been adjusted as part of the restatement.


•	The Company made adjustments to record the fair value of the Company’s guarantee of certain of STIN’s debt as part of the divestiture of its activation exception handling business to STIH in December 2016, to record the sellers note extended in the transaction at fair value, and to adjust certain receivables and other assets sold in the transaction.


•	The Company made certain adjustments to the opening balances of Openwave Messaging, Inc. (“Openwave”) and SNCR, LLC (“SNCR, LLC”); impacting deferred revenue, goodwill and intangibles. Adjustments in deferred revenue and intangibles resulted were reported post-acquisition as revenues and costs were realized.

Other Adjustments and Capitalized Software

The Company also identified and corrected certain errors in the amounts reported as capitalized software development. These adjustments were primarily around (i) the recognition of impairment or immediate expensing of certain previously capitalized software development costs and (ii) revisions of amounts capitalized and the timing of when such capitalized costs are amortized. Adjustments pertaining to capitalized software development were driven primarily due to misalignment on the unit of account being measured in tracking project progress and ultimately general release as well as the appropriateness of the capitalization of certain administrative costs.

The Company also identified and corrected certain other errors, primarily due to timing of recognition of (i) stock-based compensation arrangements, (ii) accruals and reserves, (iii) noncontrolling interests and (iv) impairment charges. Impairment charges were primarily due to long-lived asset impairments realized on SNCR, LLC assets, due to continued delays in product development and sales. Additionally, the Company identified certain prior year balance sheet classification adjustments requiring, the most significant of which, a reclassification between cash and restricted cash due to certain contractual restrictions on cash balances, and reclassifications between treasury stock and additional paid-in-capital due to share issuances from the Company’s common stock pool, rather than its treasury stock.

Income Taxes

The Company recorded adjustments to income taxes to reflect the impact of the restatement adjustments, as well as a discrete tax adjustment to record a valuation allowance at a specific foreign jurisdiction in an earlier year than originally recorded. See Note 17 - Income Taxes for discussion of the related impact to the Company’s effective tax rate.

The following table presents the Consolidated Balance Sheet as previously reported, restatement adjustments and the Consolidated Balance Sheet as restated at December 31, 2016:



			Adjustments
	As Previously Reported		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
ASSETS
Current assets:
Cash and cash equivalents	$	181,018	$	—		$	—		$	—		$	(11,217	)	$	—		$	169,801
Restricted cash	—		—			—			—			41,632			—			41,632
Marketable securities	12,506		—			—			—			—			—			12,506
Accounts receivable, net	137,233		(344		)	(36,509		)	7,896			(802		)	—			107,474
Prepaid expenses and other current assets	33,696		—			—			1,408			(1,166		)	4,339			38,277
Total current assets	364,453		(344		)	(36,509		)	9,304			28,447			4,339			369,690
Restricted cash	30,000		—			—			—			(30,000		)	—			—
Marketable securities	2,974		—			—			—			—			—			2,974
Property and equipment, net	155,599		—			—			(823		)	3,429			—			158,205
Goodwill	269,905		—			—			(41,358		)	—			(3,896		)	224,651
Intangible assets, net	203,864		—			—			(19,830		)	(21,066		)	—			162,968
Deferred tax assets	1,503		—			—			—			—			11,783			13,286
Other assets	7,541		—			—			(70		)	1,187			—			8,658
Note receivable from related party	83,000		—			—			(12,731		)	—			—			70,269
Equity method investment	45,890		—			—			(2,240		)	—			—			43,650
Total Assets	$	1,164,729	$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	15,770		$	—		$	—		$	—		$	1,287		$	—		$	17,057
Accrued expenses	69,435			—			5,274			971			246			956			76,882
Deferred revenues	27,542			33,398			(151		)	(3,360		)	1			—			57,430
Contingent consideration obligation	11,860			—			—			(9,027		)	—			—			2,833
Short-term debt	29,000			—			—			—			—			—			29,000
Total current liabilities	153,607			33,398			5,123			(11,416		)	1,534			956			183,202
Lease financing obligation - long term	12,121			—			—			41			288			—			12,450
Long-term debt	226,291			—			—			—			—			—			226,291
Deferred tax liability	49,822			—			—			—			—			(46,314		)	3,508
Deferred revenues	12,134			52,965			531			—			—			—			65,630
Other liabilities	3,783			—			—			—			1,679			2,731			8,193
Redeemable noncontrolling interests	49,856			—			—			(28,813		)	4,237			—			25,280
Commitments and contingencies
Stockholder's equity
Common stock	5			—			—			—			—			—			5
Treasury stock	(95,183		)	—			—			—			(11,448		)	—			(106,631		)
Additional paid-in capital	575,093			—			—			(7,667		)	3,727			—			571,153
Accumulated other comprehensive loss	(43,253		)	—			658			—			138			107			(42,350		)
Retained earnings	220,453			(86,707		)	(42,821		)	(19,893		)	(18,158		)	54,746			107,620
Total stockholders' equity	657,115			(86,707		)	(42,163		)	(27,560		)	(25,741		)	54,853			529,797
Total liabilities & stockholders' equity	$	1,164,729		$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351

The following table presents the Consolidated Statement of Operations as previously reported, restatement adjustments and the Consolidated Statement of Operations as restated for the year ended December 31, 2016:



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net revenues	$	476,750		$	(39,492	)	$	9,435		$	(20,399	)	$	—		$	—		$	426,294
Costs and expenses:
Cost of services	194,198			—			—			(43		)	529			—			194,684
Research and development	106,681			—			—			—			7,812			—			114,493
Selling, general and administrative	131,106			155			(4,470		)	461			(1,024		)	—			126,228
Net change in contingent consideration obligation	10,930			—			—			(9,736		)	—			—			1,194
Restructuring charges	6,333			—			—			—			—			—			6,333
Depreciation and amortization	99,311			—			—			(4,452		)	11,107			—			105,966
Total costs and expenses	548,559			155			(4,470		)	(13,770		)	18,424			—			548,898
Loss from continuing operations	(71,809		)	(39,647		)	13,905			(6,629		)	(18,424		)	—			(122,604		)
Interest income	2,428			—			—			(340		)	(181		)	—			1,907
Interest expense	(7,013		)	—			—			374			200			(975		)	(7,414		)
Other expense, net	1,863			—			253			(830		)	(264		)	—			1,022
Loss from continuing operations, before taxes	(74,531		)	(39,647		)	14,158			(7,425		)	(18,669		)	(975		)	(127,089		)
Benefit for income taxes	7,990			—			—			—			—			25,230			33,220
Net loss from continuing operations	(66,541		)	(39,647		)	14,158			(7,425		)	(18,669		)	24,255			(93,869		)
Net income from discontinued operations, net of tax	74,533			—			(397		)	17,844			—			(1,420		)	90,560
Net loss	7,992			(39,647		)	13,761			10,419			(18,669		)	22,835			(3,309		)
Net loss attributable to redeemable noncontrolling interests	(11,596		)	—			—			—			(3,607		)	—			(15,203		)
Net loss attributable to Synchronoss	$	19,588		$	(39,647	)	$	13,761		$	10,419		$	(15,062	)	$	22,835		$	11,894

Basic:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Diluted:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Weighted-average common shares outstanding:
Basic	43,571																		43,551
Diluted	43,571																		43,551


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Restated
Net revenues	$	428,117		$	(26,908	)	$	1,442		$	(30,090	)	$	—		$	—	$	372,561
Costs and expenses:
Cost of services	155,287			—			—			(17		)	(460		)	—		154,810
Research and development	91,430			—			—			—			1,333			—		92,763
Selling, general and administrative	88,411			—			(3,042		)	—			(778		)	—		84,591
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	4,946			—			—			—			—			—		4,946
Depreciation and amortization	72,152			—			—			(136		)	(967		)	—		71,049
Total costs and expenses	412,986			—			(3,042		)	602			(872		)	—		409,674
Loss from continuing operations	15,131			(26,908		)	4,484			(30,692		)	872			—		(37,113		)
Interest income	2,047			—			—			—			—			—		2,047
Interest expense	(5,711		)	—			—			—			—			—		(5,711		)
Other expense, net	372			—			(52		)	(16		)	303			—		607
Loss from continuing operations, before taxes	11,839			(26,908		)	4,432			(30,708		)	1,175			—		(40,170		)
Benefit for income taxes	(5,424		)	—			(534		)	—			—			8,346		2,388
Net loss from continuing operations	6,415			(26,908		)	3,898			(30,708		)	1,175			8,346		(37,782		)
Net income from discontinued operations, net of tax	40,267			—			—			—			—			—		40,267
Net loss	46,682			(26,908		)	3,898			(30,708		)	1,175			8,346		2,485
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	40,630		$	(26,908	)	$	3,898		$	(30,708	)	$	7,855		$	8,346	$	3,113

Basic:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Diluted:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Weighted-average common shares outstanding:
Basic	42,284																	42,284
Diluted	42,284																	42,284


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.

The following table presents the Consolidated Statement of Comprehensive Income as previously reported, restatement adjustments and the Consolidated Statement of Comprehensive Income as restated for the year ended December 31, 2016:



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture		Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	7,992		$	(39,647	)	$	13,761		$	10,419	$	(18,669	)	$	22,835		$	(3,309	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(4,042		)	—			12			—		23			(107		)	(4,114		)
Unrealized gain (loss) on securities	198			—			(141		)	—		(161		)	107			3
Net loss on intra-entity foreign currency transactions	(725		)	—			—			—		—			—			(725		)
Total other comprehensive loss	(4,569		)	—			(129		)	—		(138		)	—			(4,836		)
Comprehensive (loss) income	$	3,423		$	(39,647	)	$	13,632		$	10,419	$	(18,807	)	$	22,835		$	(8,145	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	(11,596	)	$	—		$	—		$	—	$	(3,607	)	$	—		$	(15,203	)
Total comprehensive (loss) income attributable to Synchronoss	$	15,019		$	(39,647	)	$	13,632		$	10,419	$	(15,200	)	$	22,835		$	7,058



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue		Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	46,682		$	(26,908	)	$	3,898	$	(30,708	)	$	1,175		$	8,346		$	2,485
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(17,281		)	—			547		—			(58		)	(913		)	(17,705		)
Unrealized gain (loss) on securities	(54		)	—			—		—			53			(19		)	(20		)
Net loss on intra-entity foreign currency transactions	(1,335		)	—			—		—			—			—			(1,335		)
Total other comprehensive loss	(18,670		)	—			547		—			(5		)	(932		)	(19,060		)
Comprehensive (loss) income	$	28,012		$	(26,908	)	$	4,445	$	(30,708	)	$	1,170		$	7,414		$	(16,575	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	6,052		$	—		$	—	$	—		$	(6,680	)	$	—		$	(628	)
Total comprehensive (loss) income attributable to Synchronoss	$	21,960		$	(26,908	)	$	4,445	$	(30,708	)	$	7,850		$	7,414		$	(15,947	)

The following table presents the Consolidated Statement of Stockholders equity as previously reported, restatement adjustments and the Consolidated Statement of Stockholders’ Equity as restated for the year ended December 31, 2014:



									Additional Paid-In Capital		Accumulated Other Comprehensive Income (Loss)			Retained Earnings			Total Stockholders’ Equity
	Common Stock			Treasury Stock
	Shares	Amount		Shares		Amount
Balance at December 31, 2014 (As Previously Reported)	46,444	$	4	(3,733	)	$	(66,336	)	$	454,740	$	(20,014	)	$	160,713		529,107
Adjustments from:
Revenue - Hosting, before income tax effect	—	—		—		—			—		—			(20,152		)	(20,152		)
Revenue - Evidence of Arrangement and Other Revenue, before income tax effect	—	—		—		—			—		240			(60,478		)	(60,238		)
Acquisitions & Divestiture, before income tax effect	—	—		—		—			—		—			(5,960		)	(5,960		)
Capitalized Software and Other, before income tax effect	176	—		(159	)	(1,991		)	2,408		281			(4,599		)	(3,901		)
Income tax adjustments	—	—		—		—			—		1,039			23,569			24,608
Total adjustments	176	—		(159	)	(1,991		)	2,408		1,560			(67,620		)	(65,643		)
Balance at December 31, 2014 (As Restated)	46,620	$	4	(3,892	)	$	(68,327	)	$	457,148	$	(18,454	)	$	93,093		$	463,464

The following table presents the Consolidated Statement of Cash Flows as previously reported, restatement adjustments, the effect of early adopting Accounting Standard Update (“ASU”) 2016-18 Statement of Cash Flows (Topic 230) and the Consolidated Statement of Cash Flows as restated for the year ended December 31, 2016:



	As Previously Reported			Adjustments			Effect of Early Adoption of ASU 2016-18		As Restated
Operating activities:
Net loss continuing operations	$	(66,541	)	$	(27,328	)	$	—	$	(93,869	)
Net loss from discontinued operations	74,533			16,027			—		90,560
Gain (loss) on sale of discontinued operations, net of tax	(95,311		)	(17,818		)	—		(113,129		)

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	99,311			(4,400		)	—		94,911
Impairment of long-lived assets and capitalized software	—			11,055			—		11,055
Amortization of debt issuance costs	1,607			—			—		1,607
Accrued PIK interest	—			(34		)	—		(34		)
Gain (loss) on disposals	(952		)	830			—		(122		)
Discontinued operations non-cash and working capital adjustments	—			371			—		371
Amortization of bond premium	1,416			—			—		1,416
Deferred income taxes	32,826			(15,678		)	—		17,148
Non-cash interest on leased facility	1,111			281			—		1,392
Stock-based compensation	33,979			199			—		34,178
Contingent consideration obligation	10,930			(9,736		)	—		1,194
Changes in operating assets and liabilities:	—			—
Accounts receivable, net of allowance for doubtful accounts	(1,662		)	(11,988		)	—		(13,650		)
Prepaid expenses and other current assets	12,644			19,004			—		31,648
Other assets	10,054			(1,174		)	—		8,880
Accounts payable	(11,139		)	1,050			—		(10,089		)
Accrued expenses	22,024			(29,547		)	—		(7,523		)
Other liabilities	(6,558		)	—			—		(6,558		)
Deferred revenues	24,317			30,856			—		55,173
Net cash provided by operating activities	142,589			(38,030		)	—		104,559

Investing activities:
Purchases of fixed assets	(58,542		)	15,972			—		(42,570		)
Purchases of intangible assets and capitalized software	—			(7,677		)	—		(7,677		)
Purchases of marketable securities available-for-sale	(13,445		)	—			—		(13,445		)
Maturities of marketable securities available-for-sale	82,904			—			—		82,904
Change in restricted cash	(30,000		)	—			30,000		—
Proceeds from the sale of discontinued operations	18,135			9,200			—		27,335
Businesses acquired, net of cash	(98,428		)	12,106			—		(86,322		)
Net cash provided by (used in) investing activities	(99,376		)	29,601			30,000		(39,775		)



Financing activities:
Proceeds from the exercise of stock options	13,912			(279	)	—	13,633
Taxes paid on withholding shares	(8,885		)	8,885		—	—
Debt issuance costs related to the Credit Facility	(1,346		)	—		—	(1,346		)
Borrowings on revolving line of credit	144,000			—		—	144,000
Repayment of revolving line of credit	(115,000		)	—		—	(115,000		)
Repurchases of common stock	(40,025		)	—		—	(40,025		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	2,183			—		—	2,183
Repayments of capital lease obligations	(3,815		)	—		—	(3,815		)
Net cash (used in) provided by financing activities	(8,976		)	8,606		—	(370		)
Effect of exchange rate changes on cash	(853		)	—		—	(853		)
Net increase in cash and cash equivalents	33,384			177		30,000	63,561
Cash and cash equivalents at beginning of period	147,634			238		—	147,872
Cash and cash equivalents at end of period	181,018			415		30,000	211,433
Cash and cash equivalents	181,018			(11,217	)	—	169,801
Restricted cash	—			11,632		30,000	41,632
Total cash and cash equivalents at end of period	181,018			415		30,000	211,433

Supplemental disclosures of cash flow information:
Cash paid for income taxes	4,661						4,661
Cash paid for interest	6,981						6,981

Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition	$	22,000					$	22,000

See accompanying notes to consolidated financial statements.



	As Previously Reported			Adjustments			As Restated
Operating activities:
Net loss continuing operations	$	6,415		$	(44,197	)	$	(37,782	)
Net loss from discontinued operations	40,267			—			40,267

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	72,152			(1,103		)	71,049
Amortization of debt issuance costs	1,501			—			1,501
Gain (loss) on disposals	16			—			16
Amortization of bond premium	1,705			—			1,705
Deferred income taxes	8,319			(8,772		)	(453		)
Non-cash interest on leased facility	924			—			924
Stock-based compensation	31,711			(307		)	31,404
Contingent consideration obligation	(772		)	757			(15		)
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts	(27,577		)	7,803			(19,774		)
Prepaid expenses and other current assets	(8,543		)	(514		)	(9,057		)
Other assets	(4,282		)	531			(3,751		)
Accounts payable	6,185			(13,948		)	(7,763		)
Accrued expenses	16,333			(17,043		)	(710		)
Other liabilities	(402		)	2,530			2,128
Deferred revenues	(4,130		)	26,427			22,297
Net cash provided by operating activities	139,822			(47,836		)	91,986

Investing activities:
Purchases of fixed assets	(59,960		)	2,294			(57,666		)
Purchases of intangible assets and capitalized software	(1,200		)	(1,353		)	(2,553		)
Purchases of marketable securities available-for-sale	(139,569		)	—			(139,569		)
Maturities of marketable securities available-for-sale	106,210			—			106,210
Change in restricted cash	—			—			—
Businesses acquired, net of cash	(131,592		)	30,090			(101,502		)
Net cash provided by (used in) investing activities	(226,111		)	31,031			(195,080		)

Financing activities:
Proceeds from the exercise of stock options	19,936			—			19,936
Taxes paid on withholding shares	(17,043		)	17,043			—
Payments on contingent consideration obligation	(4,468		)	—			(4,468		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	1,902			—			1,902
Repayments of capital lease obligations	(2,021		)	—			(2,021		)
Net cash (used in) provided by financing activities	(1,694		)	17,043			15,349
Effect of exchange rate changes on cash	(350		)	—			(350		)
Net increase in cash and cash equivalents	(88,333		)	238			(88,095		)
Cash and cash equivalents at beginning of period	235,967			—			235,967
Cash and cash equivalents at end of period	$	147,634		$	238		$	147,872

Supplemental disclosures of cash flow information:
Cash paid for income taxes	$	29,868					$	29,868
Cash paid for interest	$	5,791					$	5,791

* Note there was no effect of early adopting ASU Topic 230

See accompanying notes to consolidated financial statements.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation and Consolidation

The consolidated financial statements include the accounts of the Company, its wholly-owned subsidiaries and variable interest entities (“VIE”) in which the Company is the primary beneficiary and entities in which the Company has a controlling interest. Investments in less than majority-owned companies in which the Company does not have a controlling interest, but does have significant influence, are accounted for as equity method investments. Investments in less than majority-owned companies in which the Company does not have the ability to exert significant influence over the operating and financial policies of the investee are accounted for using the cost method. All material intercompany transactions and accounts are eliminated in consolidation. Certain prior year amounts have been reclassified to conform to the current year’s presentation.

Use of Estimates

The preparation of financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Revenue Recognition and Deferred Revenue

The Company generates revenue from the delivery of a range of products, solutions and services principally on a transactional or subscription basis (“SaaS”) or in the form of Professional Services or Software Licenses. Revenues are recognized when persuasive evidence of an arrangement exists, delivery has occurred, fees are fixed or determinable and collection is considered probable.

Transactional and Subscription Service Arrangements: Transaction and subscription revenues consist of revenues derived from the processing of transactions through our service platforms, providing enterprise portal management services on a subscription basis and maintenance agreements on software licenses. Transaction service arrangements include services such as processing equipment orders, new account set-up and activation, number port requests, credit checks and inventory management. Subscription services include monthly active user fees, SaaS fees, hosting and storage and the related maintenance support for those services.

Transaction revenues are principally based on a contractual price per transaction and are recognized based on the number of transactions processed during each reporting period. Revenues are recorded based on the total number of transactions processed at the applicable price established in the relevant contract. The total amount of revenue recognized is based primarily on the volume of transactions. Subscription revenues are recorded one of two ways: on a straight-line basis over the life of the contract or on a fixed monthly fee based on a set contracted amount.

Many of our contracts guarantee minimum volume transactions from the customer. In these instances, if the customer’s total transaction volume for the period is less than the contractual amount, we record revenues at the minimum guaranteed amount.Set-up fees for transactional service arrangements are deferred and recognized on a straight-line basis over the life of the contract since these amounts would not have been paid by the customer without the related transactional service arrangement. Revenues are presented net of discounts, which are volume level driven, or credits, which are performance driven, and are determined in the period in which the volume thresholds are met, or the services are provided.

Professional Service and Software License Arrangements: Professional services include process and workflow consulting services and development services. Professional services when sold with transactional or subscription service arrangements are accounted for separately when the professional services have value to the customer on a standalone basis and there is objective and reliable evidence of fair value of the professional services. When accounted for separately, professional service revenues are recognized as services are performed and all other elements of revenue recognition have been satisfied.

In determining whether professional service revenues can be accounted for separately from transaction or subscription service revenues, we consider the following factors for each professional services agreement: availability of the professional services from other vendors, whether objective and reliable evidence of fair value exists of the undelivered elements, the nature of the professional services, the timing of when the professional services contract was signed in comparison to the transaction or subscription service start date and the contractual independence of the transactional or subscription service from the professional services.

If a professional service arrangement were not to qualify for separate accounting, we would recognize the professional service revenues ratably over the remaining term of the transaction or subscription agreement.

Multiple Element Arrangements: Revenue from software license arrangements is recognized when the license is delivered to our customers and all of the software revenue recognition criteria are met. When software arrangements include multiple elements, the arrangement consideration is allocated at the inception to all deliverables using the residual method providing we have vendor specific objective evidence (“VSOE”) on all undelivered elements. We determine VSOE for each element based on historical stand-alone sales to third-parties.

When transaction or subscription service arrangements, include multiple elements, the arrangement consideration is allocated at the inception of an arrangement to all deliverables using the relative selling price method. The relative selling price method allocates any discount in the arrangement proportionally to each deliverable on the basis of each deliverable’s selling price. The selling price used for each deliverable will be based on VSOE if available, third-party evidence (“TPE”) if vendor- specific objective evidence is not available, or estimated selling price (“ESP”) if neither vendor-specific objective evidence nor third-party evidence is available. The objective of ESP is to determine the price at which we would transact a sale if the product or service were sold on a stand-alone basis. We determine ESP by considering multiple factors including, but not limited to, geographies, market conditions, competitive landscape, internal costs, gross margin objectives, and pricing practices. ESP is generally used for offerings that are not typically sold on a stand-alone basis or for new or highly customized offerings.

While we follow specific and detailed rules and guidelines related to revenue recognition, we make and use management judgments and estimates in connection with the revenue recognized in any reporting period, particularly in the areas described above, as well as collectability. If management made different estimates or judgments, differences in the timing of the recognition of revenue could occur.

Deferred Revenue

Deferred revenues represent billings to customers for services in advance of the performance of services, with revenues recognized as the services are rendered, and also include the fair value of deferred revenues recorded as a result of acquisitions.

Service Level Standards

Pursuant to certain contracts, the Company is subject to service level standards and to corresponding penalties for failure to meet those standards. All performance-related penalties are reflected as a corresponding reduction of the Company’s revenues. These penalties, if applicable, are recorded in the month incurred and were insignificant for the years ended December 31, 2017, 2016 and 2015, respectively.

Cost of Revenues

Cost of services includes all direct materials, direct labor and those indirect costs related to revenues such as indirect labor, materials and supplies and facilities cost, exclusive of depreciation expense.

Research and Development

Software development costs are accounted for in accordance with either ASC 985-20, “Software - Costs of Software to be Sold, Leased or Marketed,” or ASC 350-40, “Internal-Use Software.” Costs associated with the planning and designing phase of software development are classified as research and development costs and are expensed as incurred. The amounts capitalized include external direct costs of services used in developing internal-use software, employee compensation and related expenses of personnel directly associated with the development activities and interest. Once technological feasibility has been determined, a portion of the costs incurred in development, including coding, testing and quality assurance, are capitalized until available for general release to clients.

Amortization is calculated on a solution-by-solution basis and is recognized over the estimated economic life of the software, typically ranging two to three years. Amortization begins when the software is substantially completed for its intended use. Costs incurred during the preliminary and post-implementation stages are expensed as incurred. The amounts capitalized include external direct costs of services used in developing internal-use software, employee compensation and related expenses of personnel directly associated with the development activities and interest. Software development costs are evaluated for recoverability whenever events or changes in circumstances indicate that the carrying value of the asset may not be recoverable. Unrecoverable costs are reviewed annually and recognized in the period they become unrecoverable, as needed, and are recorded in the Consolidated Statements of Operations as depreciation and amortization expense.

The unamortized software development costs and amortization expense were as follows:



	Year ended December 31,
	2017		2016		2015
			(Restated)		(Restated)
Unamortized software development costs	$	11,695	$	5,754	$	4,390
Software development amortization expense	3,178		3,507		55

The Company recognized impairment charges to its capitalized software intangible assets, of $1.0 million, $11.1 million, and $0.0 million for the years ended December 31, 2017, 2016 and 2015, respectively. The Company includes these impairments within the depreciation and amortization in its Consolidated Statements of Operations.

Concentration of Credit Risk

The Company’s financial instruments that are exposed to concentration of credit risk consist primarily of cash and cash equivalents, marketable securities and accounts receivable. The Company maintains its cash and cash equivalents at several major financial institutions. The Company has not experienced any realized losses in such accounts and believes it is not exposed to any significant credit risk related to cash, cash equivalents and securities. The Company’s cash equivalents and short-term marketable securities consist primarily of money market funds, certificates of deposit, commercial paper, and municipal and corporate bonds. The Company believes that concentration of credit risk with respect to accounts receivable is limited because of the creditworthiness of its major customers.

Our top five customers accounted for 73%,74% and 82% of net revenues for the years ended December 31, 2017, 2016 and 2015, respectively. Contracts with these customers typically run for three to five years. Of these customers, Verizon accounted for more than 10% of our revenues in 2017. The loss of Verizon as a customer would have a material negative impact on our company. However, we believe that Verizon would encounter substantial costs in replacing Synchronoss’ solution.

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less at the date of acquisition to be cash equivalents.

Restricted Cash

Restricted cash includes amounts to various deposits, escrows and other cash collateral that are restricted by contractual obligation.

Accounts Receivable

Accounts receivable include current notes, amounts billed to customers, claims, and unbilled revenue, which consists of amounts recognized as sales but not billed. Substantially all amounts of unbilled receivables are expected to be billed and collected in the subsequent year. The Company had unbilled receivable balances of $7.4 million and $23.3 million as of December 31, 2017 and December 31, 2016, respectively.

Fair Value of Financial Instruments and Liabilities

The Company includes disclosures of fair value information about financial instruments and liabilities, whether or not recognized on the Consolidated Balance Sheets, for which it is practicable to estimate that value. Due to their short-term nature, the carrying amounts reported in the financial statements approximate the fair value for cash and cash equivalents, marketable securities, accounts receivable and accounts payable.

Derivatives

The Company evaluates convertible instruments, options, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for under Accounting Standards Codification (“ASC”) Topic 815, "Derivatives and Hedging." The result of this accounting treatment is that the fair value of the derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the Consolidated Statements of Operations as other income (expense). Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity. Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.

Marketable Securities

Marketable securities consist of fixed income investments with a maturity of greater than three months and enhanced money market funds. These investments are classified as available-for-sale and are reported at fair value on the Company’s Consolidated Balance Sheets. The Company classifies its securities with maturity dates of 12 months or more as long term. Unrealized holding gains and losses are reported within accumulated other comprehensive income as a separate component of stockholders’ equity. If a decline in the fair value of a marketable security below the Company’s cost basis is determined to be other than temporary, such marketable security is written down to its estimated fair value as a new cost basis and the amount of the write-down is included in earnings as an impairment charge. The Company has recorded temporary changes in fair value of the marketable securities but has not recorded other-than-temporary charges for the periods presented herein.

Allowance for Doubtful Accounts

The Company maintains an allowance for estimated losses resulting from the inability of its customers to make required payments. The Company estimates uncollectible amounts based upon historical bad debts, current customer receivable balances, the age of customer receivable balances, the customer’s financial condition and current economic trends.

Property and Equipment

Property and equipment and leasehold improvements are stated at cost, net of accumulated depreciation. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, which range from 3 to 5 years, or the lesser of the related initial term of the lease or useful life for leasehold improvements. Amortization of property and equipment recorded under a capital lease is included with depreciation expense. Expenditures for routine maintenance and repairs are charged against operations. Major replacements, improvements and additions are capitalized.

Noncontrolling Interests and Mandatorily Redeemable Financial Instruments

Noncontrolling interests (“NCI”) are evaluated by the Company and are shown as either a liability, temporary equity (shown between liabilities and equity) or as permanent equity depending on the nature of the redeemable features at amounts based on formulas specific to each entity. Generally, mandatorily redeemable NCI’s are classified as liabilities and non-mandatorily redeemable NCI’s are classified outside of stockholders’ equity in the Consolidated Balance Sheets as temporary equity under the caption, redeemable noncontrolling interests, and are measured at their redemption values at the end of each period. If the redemption value is greater than the carrying value, an adjustment is recorded in retained earnings to record the NCI at its redemption value. Redeemable NCI’s that are mandatorily redeemable are classified as a liability in the Consolidated Balance Sheets under either other current liabilities or other long-term liabilities, depending on the remaining duration until settlement, and are measured at the amount of cash that would be paid if settlement occurred at the balance sheet date with any change from the prior period recognized as interest expense.

If the noncontrolling interest is not currently redeemable yet probable of becoming redeemable, the Company is required to either (1) accrete changes in the redemption value over the period from the date of issuance to the earliest redemption date of the instrument using an appropriate methodology, usually the interest method, or (2) recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of each reporting period. The Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the noncontrolling interest to the greater of the estimated redemption value, which approximates fair value, at the end of each reporting period or the initial carrying amount.

Net income attributable to NCI’s reflects the portion of the net income (loss) of consolidated entities applicable to the NCI stockholders in the accompanying Consolidated Statements of Operations. The net income attributable to NCI is classified in the Consolidated Statements of Operations as part of consolidated net income and deducted from total consolidated net income to arrive at the net income attributable to the Company.

As of December 31, 2017, the Company had a put option derivative financial instrument described as “Mandatorily redeemable financial instrument on its Consolidated Balance Sheets of $38.0 million.

Business Combinations

The Company accounts for business combinations in accordance with the acquisition method. The acquisition method of accounting requires that assets acquired, liabilities assumed and any noncontrolling interest in the aquiree (if any), be recorded at their fair values on the date of a business acquisition. The Company’s consolidated financial statements and results of operations reflect an acquired business from the completion date of the transaction.

The judgments that the Company makes in determining the estimated fair value assigned to each class of assets acquired and liabilities assumed, as well as asset lives, can materially impact net income in periods following a business combination. The Company generally uses either the income, cost or market approach to aid in its conclusions of such fair values and asset lives. The income approach presumes that the value of an asset can be estimated by the net economic benefit to be received over the life of the asset, discounted to present value. The cost approach presumes that an investor would pay no more for an asset than its replacement or reproduction cost. The market approach estimates value based on what other participants in the market have paid for reasonably similar assets. Although each valuation approach is considered in valuing the assets acquired, the approach ultimately selected is based on the characteristics of the asset and the availability of information.

The Company records contingent consideration resulting from a business combination at its fair value on the acquisition date. Each reporting period thereafter, the Company revalues these obligations and records increases or decreases in their fair value as an adjustment to net change in contingent consideration obligation within the Consolidated Statements of Operations. Changes in the fair value of the contingent consideration obligation can result from updates in the achievement of financial or other operational targets and changes to the weighted probability of achieving those future targets. Significant judgment is employed in determining the appropriateness of these assumptions as of the acquisition date and for each subsequent period. Accordingly, any change in the assumptions described above, could have a material impact on the amount of the net change in contingent consideration obligation that the Company records in any given period.

Discontinued Operations

The Company generally classifies a disposal transaction as discontinued operation in the consolidated financial statements when it qualifies as a component of the Company, meets the held for sale criteria, is disposed of by sale, or is disposed of other than by sale and it represents a strategic shift that has a major effect on the Company’s operations and financial results. Insignificant and non-strategic shifting divestitures are not classified within discontinued operations.

Investments in Affiliates and Other Entities

In the normal course of business, Synchronoss enters into various types of investment arrangements, each having unique terms and conditions. These investments may include equity interests held by Synchronoss in business entities, including general or limited partnerships, contractual ventures, or other forms of equity participation. Synchronoss determines whether such investments involve a variable interest entity (“VIE”) based on the characteristics of the subject entity. If the entity is determined to be a VIE, then management determines if Synchronoss is the primary beneficiary of the entity and whether or not consolidation of the VIE is required. The primary beneficiary consolidating the VIE must normally have both (i) the power to direct the activities of a VIE that most significantly affect the VIE’s economic performance and (ii) the obligation to absorb losses of the VIE or the right to receive benefits from the VIE, in either case that could potentially be significant to the VIE. When Synchronoss is deemed to be the primary beneficiary, the VIE is consolidated and the other party’s equity interest in the VIE is accounted for as a noncontrolling interest.

The Company generally accounts for investments it makes in VIEs in which it has determined that it does not have a controlling financial interest but has significant influence over and holds at least a 20% ownership interest using the equity method. Any such investment not meeting the parameters to be accounted under the equity method would be accounted for using the cost method unless the investment had a readily determinable fair value, at which it would then be reported.

If an entity fails to meet the characteristics of a VIE, the Company then evaluates such entity under the voting model. Under the voting model, the Company consolidates the entity if they determine that they, directly or indirectly, have greater than 50% of the voting shares, and determine that other equity holders do not have substantive participating rights.

Allowance for Loan Losses

The Company’s allowance for credit losses relates to the related party note receivable and is based on the probable estimated losses that may be incurred. The allowance is based on two basic principles of accounting: (1) ASC Topic 450, “Accounting for Contingencies”, which requires that losses be accrued when they are probable of occurring and estimable, and (2) ASC Topic 310, “Accounting by Creditors for Impairment of a Loan”, which requires that losses be accrued based on the differences between the value of collateral and the present value of future cash flows.

The allowance for loan losses is established to estimate losses that may occur by recording a provision for loan losses that is charged to earnings in the period known. The allowance is evaluated by management taking into consideration adverse situations that may affect the borrower’s ability to repay and the estimated value of any underlying collateral. This evaluation is inherently subjective as it requires estimates that are susceptible to significant revision as more information becomes available. Measured impairment and credit losses are charged against the allowance when management believes to the extent amounts are not collectible.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of assets acquired, including other definite-lived intangible assets. Goodwill is reviewed for impairment annually as of October 1st of each year or when an interim triggering event has occurred indicating potential impairment. The Company has concluded that it has two operating segments and one reportable segment because the aggregation criteria and the quantitative threshold test was met. The Company tests for goodwill impairment on each of its reporting units, which is at the operating segment or one level below the operating segment.

During our qualitative assessment we make significant estimates, assumptions, and judgments, around the financial performance of the Company, changes in our share price, and forecasts of earnings, working capital requirements, and cash flows. We consider each reporting unit's historical results and operating trends as well as any strategic difference from our historical results when determining these assumptions.

The Company can opt to perform a qualitative assessment to test a reporting unit’s goodwill for impairment or the Company can directly perform the quantitative impairment test. If the Company determines that the fair value of a reporting unit is more likely than not to be less than its carrying amount, a quantitative impairment test is performed.

Fair value estimates used in the quantitative impairment test are calculated using a combination of the income and market approaches. The income approach is based on the present value of future cash flows of each reporting unit, while the market approach is based on certain multiples of selected guideline public companies or selected guideline transactions. The approaches incorporate a number of market participant assumptions including future growth rates, discount rates, income tax rates and market activity in assessing fair value and are reporting unit specific. If the carrying amount exceeds the reporting unit's fair value, we recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value.

The fair value measurement associated with the quantitative goodwill impairment test is based on significant inputs that are not observable in the market and thus represents a Level 3 measurement. Significant changes in the underlying assumptions used to value goodwill could significantly increase or decrease the fair value estimates used for impairment assessments.

In order to assess the reasonableness of the estimated fair value of the Company’s reporting units, the Company compares the aggregate reporting unit fair value to the Company’s market capitalization on an overall basis and calculates an implied control premium (the excess of the sum of the reporting units’ fair value over the Company’s market capitalization on an overall basis). The Company evaluates the control premium by comparing it to observable control premiums from recent comparable transactions. If the implied control premium is determined to not be reasonable in light of these recent transactions, the Company re-evaluates its reporting unit fair values, which may result in an adjustment to the discount rate and/or other assumptions.

This re-evaluation could result in a change to the estimated fair value for certain or all reporting units. If the fair value of a reporting unit exceeds the carrying amount of the net assets assigned to that reporting unit, goodwill is not impaired.

If the fair value of the reporting unit is less than its carrying amount, goodwill is impaired and the excess of the reporting unit’s carrying value over the fair value is recognized as an impairment loss.

There were no goodwill impairment charges recognized during the years ended December 31, 2017, 2016 and 2015.

Impairment of Long-Lived Assets

A review of long-lived assets for impairment is performed when events or changes in circumstances indicate that the carrying value of such assets may not be recoverable. If an indication of impairment is present, the Company compares the estimated undiscounted future cash flows to be generated by the asset to the asset’s carrying amount. If the undiscounted future cash flows are less than the carrying amount of the asset, the Company records an impairment loss equal to the amount by which the asset’s carrying amount exceeds its fair value. The fair value is determined based on valuation techniques such as a comparison to fair values of similar assets or using a discounted cash flow analysis.

This fair value measurement is based on significant inputs that are not observable in the market and thus represents a Level 3 measurement. Significant changes in the underlying assumptions used to value long lived assets could significantly increase or decrease the fair value estimates used for impairment assessments.

Long lived assets that do not have indefinite lives are amortized/depreciated over their useful lives and reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The Company reevaluates the useful life determinations each year to determine whether events and circumstances warrant a revision to the remaining useful lives.

Income Taxes

On December 22, 2017, the U.S. government enacted Federal tax legislation commonly referred to as the Tax Cuts and Jobs Act of 2017 (the "TCJA"). The TCJA makes changes to the corporate tax rate, business-related deductions and taxation of foreign earnings, among others, that will generally be effective for taxable years beginning after December 31, 2017. These changes could have a material adverse impact on the value of the Company’s U.S. deferred tax assets and liabilities, result in significant one-time charges in the current or future taxable years and increase the Company’s future U.S. tax expense. Due to the complexities involved in accounting for the recently enacted TCJA, the SEC’s Staff Accounting Bulletin (“SAB”) 118 requires that the company include in its financial statements the reasonable estimate of the impact of the TCJA on earnings to the extent such reasonable estimate has been determined. Accordingly, the U.S. provision for income tax for 2017 is based on the reasonable estimate guidance provided by SAB 118. The Company is continuing to assess the impact from the TCJA and will record adjustments in 2018.

Since the Company conducts operations on a global basis, the effective tax rate has, and will depend upon, the geographic distribution of pre-tax earnings among locations with varying tax rates. The Company accounts for the effects of income taxes that result from activities during the current and preceding years. Under this method, deferred income tax liabilities and assets are based on the difference between the financial statement carrying amounts and the tax basis of assets and liabilities using enacted tax rates in effect in the years in which the differences are expected to reverse or be utilized. The realization of deferred tax assets is contingent upon the generation of future taxable income. A valuation allowance is recorded if it is “more likely than not” that a portion or all of a deferred tax asset will not be realized.

In evaluating the Company’s ability to recover deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. In projecting future taxable income, the Company begins with historical results and incorporate assumptions including the amount of future state, federal and foreign pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax-planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimates the Company is using to manage the underlying businesses. In evaluating the objective evidence that historical results provide, the Company considers three years of cumulative operating income (loss).

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not to be sustained upon examination based on the technical merits of the position. The amount of the accrual for which an exposure exists is measured by determining the amount that has a greater than 50 percent likelihood of being realized upon the settlement of the position. Components of the reserve are classified as current or a long term liability in the Consolidated Balance Sheets based on when the Company expects each of the items to be settled. The Company records interest and penalties accrued in relation to uncertain tax benefits as a component of interest expense. The Company expects that the amount of unrecognized tax benefits will change during 2018, we expect the change to have a $2.8 million impact on our results of operations and financial position.

While the Company believes it has identified all reasonably identifiable exposures and that the reserve it has established for identifiable exposures is appropriate under the circumstances, it is possible that additional exposures exist and that exposures may be settled at amounts different than the amounts reserved. It is also possible that changes in facts and circumstances could cause it to either materially increase or reduce the carrying amount of tax reserves. In general, tax returns for the year 2014 and thereafter are subject to future examination by tax authorities.

The Company’s policy has been to leave the cumulative unremitted foreign earnings invested indefinitely outside the United States, and it intends to continue this policy. Although the transition tax in the TCJA has removed U.S. federal taxes on distributions to the U.S. on a go forward, the Company continues to assert permanent reinvestment on foreign earnings. Due to the timing and circumstances of repatriation of such earnings, if any, it is not practicable to determine the unrecognized deferred tax liability relating to such amounts.

Foreign Currency

The functional currency is translated into U.S. dollars for balance sheet accounts using the month end rates in effect as of the balance sheet date and average exchange rate for revenue and expense accounts for each respective period. The translation adjustments are deferred as a separate component of stockholders’ equity within accumulated other comprehensive income.

Gains or losses resulting from transactions denominated in foreign currencies are included in other income or expense, within the Consolidated Statements of Operations and were as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Net loss on foreign currency translations	$	(4,952	)	$	(270	)	$	(512	)

Comprehensive Income (Loss)

Reporting on comprehensive income requires components of other comprehensive income, including unrealized gains or losses on available-for-sale securities, to be included as part of total comprehensive income. Comprehensive income is comprised of net income, translation adjustments and unrealized gains and losses on available-for-sale securities. The components of comprehensive income are included in the Consolidated Statements of Comprehensive Income (Loss).

Basic and Diluted Net Income Attributable to Common Stockholders per Common Share

Basic earnings per share is calculated by using the weighted-average number of common shares outstanding during the period, excluding amounts associated with restricted shares.

The diluted earnings per share calculation is based on the weighted-average number of shares of common stock outstanding adjusted for the number of additional shares that would have been outstanding had all potentially dilutive common shares been issued.

Potentially dilutive shares of common stock include stock options, convertible debt and unvested restricted stock. The dilutive effects of stock options and restricted stock awards are based on the treasury stock method. The dilutive effect of the assumed conversion of convertible debt is determined using the if-converted method. The after-tax effect of interest expense related to the convertible securities is added back to net income, and the convertible debt is assumed to have been converted into common shares at the beginning of the period.

Stock-Based Compensation

As of December 31, 2017, the Company maintains eight stock-based compensation plans.

The Company utilizes the Black-Scholes pricing model to determine the fair value of stock options on the dates of grant. Restricted stock awards are measured based on the fair market values of the underlying stock on the dates of grant. The Company recognizes stock-based compensation over the requisite service period with an offsetting credit to additional paid-in capital.

For the Company’s performance restricted stock awards, the Company estimates the number of shares the recipient is to receive by applying a probability of achieving the performance goals. The actual number of shares the recipient receives is determined at the end of the performance period based on the results achieved versus goals based on the performance targets, such as revenues and earnings before interest, tax, depreciation and amortization (“EBITDA”). Once the number of awards is determined, the compensation cost is fixed and continues to be recognized using straight line recognition over the requisite service period for each vesting tranche.

During 2017, the Board approved the issuance of performance-based restricted stock to certain executives which are eligible to vest if the volume-weighted average closing price over 20 consecutive trading days equals or exceeds certain stock prices during the specific performance period from July 2017 to July 2019. The Company utilized the Monte Carlo simulation to estimate the fair value of the restricted stock on its grant date.

Use of a valuation model requires management to make certain assumptions with respect to selected model inputs. Expected volatility was calculated based on historical information of the Company’s stock. The average expected life was determined using historical stock option exercise activity. The risk-free interest rate is based on U.S. Treasury zero-coupon issues with a remaining term equal to the expected life assumed at the date of grant. The Company has never declared or paid cash dividends on the common or preferred equity and does not anticipate paying any cash dividends in the foreseeable future. Forfeitures are accounted for as they occur.

Recently Issued Accounting Standards

In May 2014, the FASB issued a new accounting standard related to revenue recognition, Accounting Standards Update (ASU”) 2014-09, “Revenue from Contracts with Customers,” (“ASC 606” or “Topic 606”). The new standard supersedes the existing revenue recognition requirements under U.S. GAAP and requires entities to recognize revenue when they transfer control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. It also requires increased disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows arising from contracts with customers.

On January 1, 2018, we adopted Topic 606 applying the modified retrospective method to all contracts that were not completed as of January 1, 2018. We recorded a net reduction to opening retained earnings of approximately $10.1 million as of January 1, 2018 due to the cumulative impact of adopting Topic 606.

The impact of adoption primarily relates to (1) the delayed pattern of recognition under Topic 606 for certain professional services revenue when such professional services involve the customization of features and functionality for subscription services customers and (2) the earlier pattern of recognition under Topic 606 for license revenue when the Company provides hosting services for on-premise license customers. In the case of professional services that involve the customization of features and functionality for subscription services, under historic accounting policies the professional services were considered to have standalone value, and as a result were recognized as the services were performed. Under Topic 606, such professional services are not considered to be a distinct performance obligation within the context of the subscription services contract, and as such customization services revenue is recognized over the shorter of the estimated remaining life of the subscription software (typically three years) or the remaining term of the subscription services contract. In the case of license contracts sold in association with hosting, under historic accounting policies the license revenue was recognized over the hosting term due to the lack of vendor specific objective evidence (“VSOE”) of fair value for the hosting services. Under Topic 606, VSOE is no longer required in order to allocate revenue between the license and the hosting services, and the license revenue is generally recognized upon delivery of the software based on the relative allocation of the contract price based on the established standalone selling price (“SSP”)

Additional impacts of adoption include (1) in certain cases changes in the amount allocated to the various performance obligation in accordance with the relative standalone selling price method required by Topic 606 compared to the amount allocated to the various elements in accordance with the residual method or the relative selling price method, as applicable, under historic accounting policies, (2) the capitalization and subsequent amortization of certain sales commissions as costs to obtain a contract under ASC 340-40, whereas under historic accounting policies all such amounts were expensed as incurred (3) the timing and amount of revenue recognition for certain sales contracts that are considered to involve variable consideration under Topic 606, but were considered to either not be fixed or determinable or to involve contingent revenue features under historic accounting policies, (4) in certain limited cases, the accounting for discounted customer options to purchase future software or services as material rights under Topic 606, as well as (5) the income tax impact of the above items, as applicable.

In connection with the adoption of Topic 606 and the related cost accounting guidance under ASC 340, we are required to capitalize certain contract acquisition costs consisting primarily of commissions and bonuses paid when contracts are signed. As of January 1, 2018, the date we adopted Topic 606, we capitalized $0.7 million in contract acquisition costs related to contracts that were not completed.

Under ASC 340-40 we evaluate whether or not we should capitalize the costs of fulfilling a contract. Such costs would be capitalized when they are not within the scope of other standards and: (1) are directly related to a contract; (2) generate or enhance resources that will be used to satisfy performance obligations, and (3) are expected to be recovered. No such costs were capitalized as of January 1, 2018.

Recent accounting pronouncements adopted



Standard	Description	Effect on the financial statements
Accounting Standards Update (“ASU”) 2017-04 Simplifying the Test for Goodwill Impairment	In January 2017, the Financial Accounting Standards Board (“FASB”) issued guidance which eliminates Step 2 from the goodwill impairment test. Under the amendments in this Update, an entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 also eliminates the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017.	The Company elected to early adopt this ASU for annual and interim goodwill impairment testing dates after January 1, 2017. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2020.



Standard	Description	Effect on the financial statements
ASU 2017-01 Business Combinations (Topic 805), Clarifying the Definition of a Business	In January 2017, FASB changed its definition of a business in an effort to help entities determine whether a set of transferred assets and activities is a business. The guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this threshold is met, the set of transferred assets and activities is not a business. If the threshold is not met, the entity evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The guidance narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue guidance. The guidance is effective for public business entities for annual periods beginning after 15 December 2017, and interim periods within those periods. For all other entities, it is effective for annual periods beginning after 15 December 2018, and interim periods within annual periods beginning after 15 December 2019. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-18 Statement of Cash Flows (Topic 230)	In November 2016, the FASB issued ASU 2016-18, which amends the guidance in ASC 230, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those years, with early adoption permitted.	The Company adopted this ASU on January 1, 2017 to each period presented and applied the changes to the Consolidated Statements of Cash Flows.
Date of adoption: January 1, 2017.
ASU 2016-17 Consolidation: Interest Held through Related Parties That Are under Common Control	In October 2016, the FASB issued ASU 2016-17, to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control within the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The standard is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no significant impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-16 Intra-Entity Transfers of Assets Other Than Inventory	In October 2016, the FASB issued ASU 2016-16, which requires entities to recognize at the transaction date the income tax effects for intra-entity transfers of assets other than inventory. The standard is effective for interim and annual reporting periods beginning after December 15, 2017, with early adoption permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings of $3.2 million as of January 1, 2017.



Date of adoption: January 1, 2017.
ASU 2016-15 Statement of Cash Flows	In August 2016, the FASB issued ASU 2016-15 which will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. ASU 2016-15 will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable.	The Company elected to early adopt this ASU on January 1, 2017 using a retrospective transition method. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.

Standards issued not yet adopted



Standard	Description	Effect on the financial statements
ASU 2017-09 Stock Compensation (Topic 718), Scope of Modification Accounting	In May 2017, FASB issued guidance which clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. Entities will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The guidance also clarifies that a modification to an award could be significant and therefore require disclosure, even if modification accounting is not required. ASU 2017-09 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2017. Early adoption is permitted as of the beginning of an annual period for which financial statements have not been issued. ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2018.
ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	In June 2016, the FASB issued ASU 2016-13 which replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for public companies in annual periods beginning after December 15, 2019, and interim periods within those years. Early adoption is permitted beginning after December 15, 2018 and interim periods within those years.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2020.
ASU 2016-02 Leases (Topic 842)	In February 2016, the FASB issued ASU 2016-02 which requires lessees to recognize, for all leases of 12 months or more, a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. Additionally, the guidance requires improved disclosures to help users of financial statements better understand the nature of an entity’s leasing activities. This ASU is effective for public reporting companies for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective approach.	The Company is in the process of evaluating the effect of the new guidance on its consolidated financial statements and disclosures.
Date of adoption: January 1, 2019.

Segment and Geographic Information

The Company’s chief operating decision‑maker is the Principal Executive Officer, who reviews financial information presented on a consolidated basis for purposes of making operating decisions. However, in assessing financial performance and allocating resources, the Company considers the markets in which it operates. The Company has determined that it currently operates in two business segments: (i) providing cloud solutions and software‑based activation for connected devices globally and (ii) enterprise solutions. Given the size of the Company’s enterprise segment, and the Company’s shift in focus toward the telecommunications, media and technology (“TMT”) market, the Company concluded that it has one reportable segment. Although the Company operates in North America, Europe and Asia‑Pacific a majority of the Company’s revenue and long lived assets are in the U.S.

Revenues by geography are based on the billing addresses of the Company’s customers. The following tables set forth revenues and property and equipment, net by geographic area:



	Year Ended December 31,
	2017		2016		2015
Revenues			(Restated)		(Restated)
Domestic	$	334,970	$	360,891	$	334,829
Foreign	67,391		65,403		37,732
Total	$	402,361	$	426,294	$	372,561



	December 31,
	2017		2016
Property and equipment, net:			(Restated)
Domestic	$	106,727	$	149,378
Foreign	5,098		8,827
Total	$	111,825	$	158,205

Acquisition and Divestitures

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Acquisition and Divestitures

Acquisitions and Divestitures

2017 Transactions

Intralinks

Acquisition

On January 19, 2017, the Company purchased all outstanding shares of Intralinks Holdings, Inc. (“Intralinks”). In connection with the acquisition, the Company entered into a $900.0 million senior secured term loan (the “2017 Term Facility”), as of the date of acquisition. Intralinks is a global technology provider of Software as a service (“SaaS”) solutions for secure enterprise content collaboration within and among organizations. Intralinks’ cloud-based solutions enable organizations to securely manage, control, track, search, exchange and collaborate on sensitive information inside and outside the firewall. The total purchase price consideration consisted of the repayment of existing Intralinks indebtedness, and non-cash consideration for services rendered on unvested Intralinks equity awards that were converted into the Company equity awards on the acquisition date. The acquisition was primarily funded from the proceeds of the $900.0 million credit agreement as of the date of acquisition (See Note 11 - Debt for further discussion regarding the credit agreement).

The following is a summary of the components of the consideration transferred as part of the acquisition:



Cash consideration for outstanding Intralinks’ common shares	$	746,071
Cash consideration for accelerated equity awards to Intralinks’ employees upon change in control	7,873
Cash consideration for vested unexercised Intralinks’ stock options	19,838
Cash consideration for existing Intralinks’ debt	77,800
Cash consideration for shareholders purchase price settlement	2,794
Total cash consideration transferred	854,376
Fair value of replacement awards	4,702
Total consideration transferred	$	859,078

The purchase price allocation as of the date of the acquisition were as follows:



	Weighted Average Life in Years	Purchase Price Allocation
Cash		$	39,370
Accounts receivable		46,182
Prepaid expenses and other assets		9,775
Property and equipment, net	4	14,075
Goodwill		482,822
Intangible Assets:
Developed technology	6	79,400
Capitalized software costs	1	277
Trade name	18	47,800
Customer relationships	10	284,100
		411,577
Other assets, long-term		3,865
Investment in unconsolidated affiliate		5,800
Total assets acquired		1,013,466

Accounts payable		4,853
Accrued expenses		21,421
Deferred revenues, short-term		12,449
Deferred tax liability		110,044
Deferred revenues, long-term		1,051
Other liabilities, long-term		4,570
Total liabilities		154,388
Net assets acquired		$	859,078

The goodwill recorded in connection with this acquisition was primarily attributed to operating synergies and other benefits expected to result from the combined operations and the assembled workforce acquired. The goodwill acquired is not deductible for tax purposes.

Divestitures

On June 23, 2017, the Company received a non-binding indication of interest from Siris Capital Group, LLC (“Siris”) to acquire the Company. In light of the indication of interest, the Company’s Board of Directors decided to explore a broad range of strategic alternatives that would have the potential to unlock shareholder value. In October 2017, the Company concluded its review of strategic alternatives and determined that the best approach for the Company to achieve its goal of maximizing shareholder value was to focus on its core Telecommunication, Media and Technology (“TMT”) business, divest non-core assets and improve the Company’s balance sheet strength, cash position and potential profitability. Under the terms of certain definitive agreements, investment funds affiliated with Siris acquired all of the stock of the Company’s wholly-owned subsidiary, Intralinks for consideration of cash and an option to investment in convertible preferred equity of the Company.

Subject to the terms and conditions set forth in the Share Purchase Agreement, dated as of October 17, 2017 (the “Share Purchase Agreement”), among Synchronoss, Intralinks and Impala Private Holdings II, LLC, an affiliate of Siris (“Impala”), a related party, due to its significant interest in the Company’s common stock. Impala agreed to acquire from the Company the issued and outstanding shares of common stock of Intralinks for approximately $977.3 million in cash plus a potential contingent payment of up to $25.0 million, subject to an adjustment for cash, debt and working capital (the “Intralinks Transaction”). The total amount of funds used to complete the Intralinks Transaction and related transactions and pay related fees and expenses was approximately $1.0 billion, which was funded through a combination of equity and debt financing obtained by Impala.

Under the terms of the Share Purchase Agreement, the Company also provided Siris with a Siris Put Right (“Siris Put Right”), which would allow Silver to put shares held at the time, to Synchronoss at price of $14.56 per share, or $87.3 million in the aggregate. The Company determined that the Call option on the issuance of preferred and the Siris Put Right, together, represented one mandatorily redeemable financial instrument with a fair value of $33.6 million, which reduced the gain on sale of Intralinks.

At the closing of the Intralinks Transaction on November 14, 2017, Impala acquired all of the issued and outstanding shares of Intralinks for approximately $991.0 million in cash, subject to post-closing adjustments for changes in cash, debt and working capital. If, in the future, Impala receives net cash proceeds in excess of $440.0 million from any sale of equity or assets of Intralinks, or a dividend or distribution in respect of the shares of Intralinks, then Impala is required to pay the Company up to an additional $25.0 million in cash or publicly traded securities. Immediately following the consummation of the Intralinks Transaction, the Company paid to Impala $5.0 million as partial reimbursement of the out-of-pocket fees and expenses incurred by Impala, Siris and their respective affiliates in connection with the execution of the Share Purchase Agreement and the Intralinks Transaction. Amounts reimbursed were recorded as a reduction in the gain on sale.

In accordance with the terms of the Share Purchase Agreement dated as of October 17, 2017 (the “PIPE Purchase Agreement”), with Silver Private Holdings I, LLC, an affiliate of Siris (“Silver”), on February 15, 2018, the Company issued to Silver 185,000 shares of its newly issued Series A Convertible Participating Perpetual Preferred Stock (the “Series A Preferred Stock”), par value $0.0001 per share, with an initial liquidation preference of $1,000 per share, in exchange for $97.7 million in cash and the transfer from Silver to us of the 5,994,667 shares of our common stock held by Silver (the “Preferred Transaction”). In connection with the issuance of the Series A Preferred Stock, we (i) filed a Certificate of Designation with the State of Delaware setting forth the rights, preferences, privileges, qualifications, restrictions and limitations on the Series A Preferred Stock (the “Series A Certificate”) and (ii) entered into an Investor Rights Agreement with Silver setting forth certain registration, governance and preemptive rights of Silver with respect to us (the “Investor Rights Agreement”). See Note 13 - Capital Structure for further discussion.

The following is a summary of the operating results of Intralinks during the year ended December 31, 2017, which have been reflected within income from discontinued operations, net of tax:



	2017
Net revenues	$	213,178
Costs and expenses:
Cost of services	35,393
Research and development	19,148
Selling, general and administrative	114,737
Restructuring	15,995
Depreciation and amortization	41,780
Total costs and expenses	227,053
Other income, net	1,448
Loss from discontinued operations	(12,427		)
Gain on sale of discontinued operations	122,842
Income from discontinued operations before taxes	110,415
Provision for income taxes	(34,920		)
Discontinued operations, net of taxes	$	75,495

The pre-tax gain on sale of Intralinks included in the Consolidated Statement of Operations was $122.8 million for the year ended December 31, 2017.

The Company signed a Transition Service Agreement (“TSA”) to provide accounting, tax, legal, payroll and IT services for up to six months after the divestiture. Amounts earned under the agreement were reflected as a reduction in Selling, general and administrative expenses in the statement of operations.

SpeechCycle

On February 1, 2017, the Company completed a divestiture of its SpeechCycle business, to an unrelated third party, for consideration of $13.5 million. As part of the divestiture, Synchronoss entered into a one-year transition services agreement with the acquiring company to support various indirect activities such as customer software support, technical support services, maintenance and general & administrative support services.

The Company recorded a pre-tax gain of $4.9 million as a result of the divestiture which is included in other income (expense), net in the Consolidated Statement of Operations.

2016 Transactions

Acquisitions

Openwave Messaging, Inc. (“Openwave”)

On March 1, 2016, the Company acquired all outstanding shares of Openwave for $114.5 million, net of working capital adjustments and liabilities assumed, comprised of $92.5 million paid in cash and $22.0 million paid in shares of the Company’s common stock, based upon the average market value of the common stock for the ten trading days prior to the acquisition date.

Openwave’s product portfolio includes its core complete messaging platform optimized for today’s most complex messaging requirements worldwide with a particular geographic strength in Asia-Pacific. With this acquisition and combined with Synchronoss’ current global footprint, Synchronoss will have increased direct access to subscribers around the world for the Synchronoss Personal Cloud™ platform and bolster the Company’s go-to-market efforts internationally.

In connection with the acquisition of Openwave, the Company entered into $10.0 million patent settlement agreement. The Company determined that the transaction was negotiated in the overall consideration paid for the purchase of Openwave, and as result, the proceeds were reflected as a reduction in the Company’s purchase price.

The following is a summary of the components of the consideration transferred as part of the acquisition:



	(Restated)
Cash consideration for outstanding common shares	$	102,538
Issuance of Common Stock	22,000
Intellectual Property Settlement	(10,000		)
Total cash consideration transferred	114,538
Issuance of Common Stock	(22,000		)
Cash Consideration Transferred	$	92,538

The Company determined the fair value of the net assets acquired as follows:



	Purchase Price Allocation (Restated)
Cash	$	4,110
Prepaid expenses and other assets	3,005
Property, Plant & Equipment	2,882
Long term assets	1,870
Intangible assets:			Wtd. Avg.
Trade name	1,000		1 year
Technology	32,100		7 years
Customer relationships	29,000		10 years
Goodwill	81,015
Total assets acquired	154,982
Accounts payable and accrued liabilities	17,622
Deferred revenues	7,331
Long term liabilities	15,491
Net assets acquired	$	114,538

The goodwill recorded in connection with this acquisition was based on operating synergies and other benefits expected to result from the combined operations and the assembled workforce acquired. The goodwill acquired is not deductible for tax purposes.

Divestitures

Mirapoint

On December 29, 2016, the Company completed the divestiture of the Company’s Mirapoint activation business to an unrelated third party and recorded a gain of $1.4 million on the sale, which is included in other income (expense), net in the Consolidated Statement of Operations.

Sequential Technology International, LLC

On December 16, 2016, Synchronoss completed a divestiture of a portion of its BPO to a newly formed entity named STIN which had a total value of $140.8 million. As part of the sales arrangement, Synchronoss retained a 30% investment in STIN. STIH an unrelated third party that was formerly named Omniglobe International LLC, will own the remaining 70% of STIN. STIH financed the purchase of these assets through cash of $27.3 million (including $10.0 million of license), a new term loan, and a related party subordinated seller’s note receivable with a par value of $83.0 million issued by Synchronoss, which is secured by STIH’s interest in STIN. The sellers note was issued at a discount, with a transaction value of $69.8 million. The sellers note earns interest at a rate of LIBOR plus 1100 bps per annum and matures on June 16, 2022. On December 22, 2016, the Company entered into a non-exclusive perpetual license agreement with STIH, for consideration of $10.0 million.,The Company determined that the license agreement was negotiated with the sale, and in the overall consideration paid for the purchase of STIN, and as a result, the proceeds from sale of the perpetual license were reflected as additional consideration received from the sale of its BPO business, resulting in additional gain recognized in the sale.

Additionally, as as part of its divestiture, the Company provided a guarantee to Goldman for $30.0 million of the $40.0 million in senior debt extended by Goldman to STIH which is referenced as the Third Party Note in Note 6 - Investments in Affiliates and Related Transactions. The Company recognized the guarantee on the date of transaction as a reduction in the gain on sale in the amount of $0.6 million.

The Company and STIH agreed to a put and call option in regards to the Company’s equity interest in STIN. The Company will have the right to exercise a put option at any time to sell its interest in STIN, at the fair market value determined at the date of exercise. Additionally, STIH will have the right to exercise a call option at any time to purchase the interest in STIN at the fair market value determined at the date of exercise.

The Company determined that the put and call options are embedded within the host contract and do not require bifurcation and separate accounting treatment. STIN has been determined to be a VIE of which the Company is not the primary beneficiary.

As part of the divestiture, Synchronoss entered into a three-year MSA with STIN to provide for access to certain platforms, and assets necessary to perform certain tasks, as part of the exception handling process. See Note 6 - Investments in Affiliates and Related Transactions.

The following is a summary of the operating results of BPO which have been reflected within income from discontinued operations, net of tax:



	Year ended December 31,
	2016			2015
	(Restated)
Net revenues	$	145,241		$	150,714
Costs and expenses:
Cost of services	96,737			83,931
Selling, general and administrative	2,615			2,324
Total costs and expenses	99,352			86,255
Income from discontinued operations	45,889			64,459
Gain on sale of discontinued operations	113,130			—
Income from discontinued operations before taxes	159,019			64,459
Provision for income taxes	(68,459		)	(24,191		)
Discontinued operations, net of taxes	$	90,560		$	40,268

2015 Transactions

Acquisitions

Zentry

On December 31, 2015, the Company formed a venture with MCI Communication Services and Verizon Patent and Licensing Inc. (collectively, “Verizon PLI”), referred to as Zentry with the goal of accelerating the Company’s entrance into the enterprise market by adding identity management capabilities to the Synchronoss Secure Mobility Suite. The Company obtained a 67% interest in Zentry in exchange for $48.0 million.

Concurrently with the formation of the venture, Zentry entered into a non-exclusive perpetual license agreement with Verizon Sourcing, LLC, in the amount of $23.0 million, for the continued use of software for the UIS platform. This transaction was executed for the benefit of the venture and entered into concurrently with the venture formation. Accordingly, the Company accounted for the license as a reduction in the purchase price. The reduction resulted in a net purchase price of $25.0 million.

The Company and Verizon PLI agreed to certain put and call options with regard to Verizon PLI’s interest in Zentry. Verizon PLI will have the right to exercise a put option (the “Put Option”) any time on or after December 31, 2018, to sell their interest in Zentry at a value which approximates fair value to the Company. Under the Put Option, the Company will be obligated to purchase Verizon PLI’s interest. In addition, the Company has a call option (the “Call Option”) to purchase Verizon PLI’s interest in Zentry at any time on or after December 31, 2018 at a value which approximates fair value. Although the Company has the option to settle any amount in excess of $200.0 million in shares of the Company’s publicly traded common stock equal to the purchase price to be paid divided by the volume weighted average trading price per share during the thirty days prior to the date of such settlement, the Company’s intention is to settle the entire amount in cash.

The Company determined that the Put Option is embedded within the noncontrolling interest shares that are subject to the Put Option. The redemption feature requires the classification of Verizon PLI’s minority interest in the Consolidated Balance Sheets outside of equity under the caption “redeemable noncontrolling interest”. The fair value of the net assets acquired approximated the purchase price. The venture was deemed not to be a VIE, as a result, the Company consolidated the venture in the consolidated financial statements according to the voting model.

Razorsight

On August 4, 2015, the Company acquired all outstanding shares of Razorsight for $25.3 million, net of liabilities assumed. In addition, the Company potentially may make payments totaling up to approximately $15.0 million based on the ability to achieve a range of business objectives for the period from the acquisition date through December 31, 2016.

Razorsight offers cloud-based analytics solutions for communications service providers. Their cloud-based products embed advanced statistical analysis and predictive analytics to proactively pinpoint customer attrition risk, revenue opportunities, and better customer experiences. Synchronoss believes that this acquisition will strategically enhance the Company’s product portfolio allowing the Company to reach a broader client base and by expanding their value proposition and more deeply embedding their platform.

F-Secure Corporation (“F-Secure”)

On February 23, 2015, the Company acquired certain cloud assets from F-Secure, an online security and privacy company headquartered in Finland, for cash consideration of $59.5 million, net of liabilities assumed. The Company believes that the purchase will expand the Company’s cloud services customer base.

On February 18, 2015, the Company entered into a patent license and settlement agreement for $10.0 million, whereby the Company granted F-Secure a limited license to the Company’s patents. The Company concluded that since the settlement and the acquisition were contemplated and negotiated together, the Company determined to net the $10.0 million settlement against the consideration transferred in connection with the purchase price, resulting in purchase price of $49.5 million.

The Company entered into a number of acquisitions as described above, during 2015. The table below summarizes the fair value of the net assets acquired as follows:



	(Restated)
	Zentry		Razorsight		F-Secure		Total
Cash			$	1,172			$	1,172
Accounts receivable			120				120
Prepaid expenses and other assets			1,111				1,111
Equipment	2,900		879				3,779
Other assets - long term			144				144
Intangible assets:
Technology	23,200		9,200		3,071		35,471
Customer relationships	2,300		11,690		20,475		34,465
Goodwill	9,100		6,985		26,454		42,539
Total assets acquired	37,500		31,301		50,000		118,801
Accounts payable and accrued liabilities			2,216		519		2,735
Lease obligation			333				333
Deferred revenues			965				965
Contingent consideration			122				122
Deferred taxes			2,381				2,381
Redeemable noncontrolling interest	12,500						12,500
Net assets acquired	$	25,000	$	25,284	$	49,481	$	99,765

The goodwill recorded in connection with these acquisitions were based on operating synergies and other benefits expected to result from the combined operations and the assembled workforce acquired. The goodwill acquired is not deductible for tax purposes. The average useful lives of the technology and customer relationships acquired during the year ranged from one to five years and five to seven years, respectively.

Acquisitions-Related Costs

Acquisition related costs recognized during the years ended December 31, 2017, 2016 and 2015 including transaction costs such as legal, accounting, valuation and other professional services, were $13.0 million, $10.9 million, and $1.3 million, respectively.

SNCR, LLC

On November 16, 2015, the Company formed a venture with Goldman Sachs (“Goldman”), referred to as SNCR, LLC in order to develop and deploy the Synchronoss Secure Mobility Suite, which would include integration of Synchronoss Workspace platform with Goldman's internally developed mobile security intellectual property to help provide a safe, secure mobile device environment that also effectively supports BYOD.

The Company and Goldman agreed to certain put and call options with regard to Goldman’s interest in SNCR, LLC. Goldman will have the right to exercise a put option (the "SNCR Put Option") in each of 2019 and 2020, from January 1 of the applicable year until April 30 of such year to sell their interest in SNCR, LLC to the Company under the SNCR Put Option at a value which approximates fair value. Under the SNCR Put Option the Company will be obligated to purchase Goldman’s interest. In addition, the Company has a call option (the "SNCR Call Option") to purchase Goldman’s interest in SNCR, LLC during the same period, at a value which approximates fair value at the date of exercise. If, as of December 31, 2020, neither the SNCR Put Option or SNCR Call Option have been exercised and Goldman remains a holder of any Interest, from January 1, 2021, Goldman shall have the right (the “Special Put Right”) to cause the Company to purchase all of Goldman’s interest in SNCR, LLC, at a value which approximates fair value at the date of exercise. The Company, at its sole discretion, may settle the option in cash or in shares of its publicly traded common stock equal to the purchase price to be paid divided by the volume weighted average trading price per share during the thirty days immediately up to the day of such purchase. The Company’s intention is to settle the entire amount in cash.

The Company determined that the SNCR Put Option is embedded within the noncontrolling interest shares that are subject to the SNCR Put Option. The redemption feature requires the classification of Goldman’s minority interest in the Consolidated Balance Sheets outside of equity under the caption “Redeemable noncontrolling interest.” The fair value of the net assets acquired approximated the purchase price. SNCR, LLC has been determined to be a VIE of which the Company is the primary beneficiary. As a result of the transaction, the Company acquired intangible assets of $12.8 million.

Fair Value Measurements

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

In accordance with accounting principles generally accepted in the United States, fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. A three level hierarchy prioritizes the inputs used to measure fair value as follows:


•	Level 1 - Observable inputs - quoted prices in active markets for identical assets and liabilities;


•	Level 2 - Observable inputs other than the quoted prices in active markets for identical assets and liabilities includes quoted prices for similar instruments, quoted prices for identical or similar instruments in inactive markets, and amounts derived from valuation models where all significant inputs are observable in active markets; and


•	Level 3 - Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable and require the Company to develop relevant assumptions.

The following is a summary of assets, liabilities and redeemable noncontrolling interests and their related classifications under the fair value hierarchy:



	December 31, 2017
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash, cash equivalents and restricted cash ⁽¹⁾	$	246,125	$	246,125	$	—	$	—
Marketable securities-short term ⁽²⁾	3,111		—		3,111		—
Total assets	$	249,236	$	246,125	$	3,111	$	—
Liabilities
Contingent interest derivative ⁽³⁾	193						193
Mandatorily redeemable financial instrument ⁽⁴⁾	37,959						37,959
Total liabilities	$	38,152	$	—	$	—	$	38,152
Temporary Equity
Redeemable noncontrolling interests ⁽⁴⁾	$	25,280	$	—	$	—	$	25,280
Total temporary equity	$	25,280	$	—	$	—	$	25,280



	December 31, 2016
(Restated)	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash, cash equivalents and restricted cash ⁽¹⁾	$	211,433	$	211,433	$	—	$	—
Marketable securities-short term ⁽²⁾	12,506		—		12,506		—
Marketable securities-long term ⁽²⁾	2,974		—		2,974		—
Total assets	$	226,913	$	211,433	$	15,480	$	—
Liabilities
Contingent consideration obligation	$	2,833	$	—	$	—	$	2,833
Total liabilities	$	2,833	$	—	$	—	$	2,833
Temporary Equity
Redeemable noncontrolling interests ⁽⁵⁾	$	25,280	$	—	$	—	$	25,280
Total temporary equity	$	25,280	$	—	$	—	$	25,280


⁽¹⁾	Cash equivalents primarily include money market funds


⁽²⁾	Comprised of municipal bonds and certificates of deposit


⁽³⁾	Contingent interest derivative related to convertible debt is included in accrued expenses, for further details see Note 11 - Debt.


⁽⁴⁾	Mandatorily redeemable financial instruments comprise of the Company’s contractual obligation to deliver a set number of preferred shares at a time in less than twelve months and the option for the Company to receive a set number of common shares


⁽⁵⁾	Put arrangements held by the noncontrolling interests in certain of the Company’s joint ventures

The Company utilizes the market approach to measure fair value for its financial assets. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets. The Company’s marketable securities investments classified as Level 2 primarily utilize broker quotes in a non-active market for valuation of these securities.

No transfers between Level 1, Level 2 and Level 3 of the fair value measurement hierarchy occurred during the years ended December 31, 2017 and December 31, 2016.

Unrealized gains and losses are reported as a component of accumulated other comprehensive income (loss) in stockholders’ equity. There were no sales of marketable securities during the years ended December 31, 2017 and 2016. The cost of securities sold is based on the specific identification method. The Company evaluates investments with unrealized losses to determine if the losses are other than temporary. The Company has determined that the gross unrealized losses at December 31, 2017 and 2016 are temporary. In making this determination, the Company considered the financial condition, credit ratings and near-term prospects of the issuers, the underlying collateral of the investments, and the magnitude of the losses as compared to the cost and the length of time the investments have been in an unrealized loss position. Additionally, while the Company classifies the securities as available for sale, the Company does not currently intend to sell such investments and it is more likely than not to recover the carrying value prior to being required to sell such investments.

Available-for-Sale Securities

At December 31, 2017 and December 31, 2016, the estimated fair value of investments classified as available for sale, are as follows:



	December 31, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Marketable securities:
Certificates of deposit	$	250	$	—	$	—		$	250
Municipal bonds	2,867		—		(6		)	2,861
Total marketable securities	$	3,117	$	—	$	(6	)	$	3,111

As of December 31, 2017, an insignificant amount of accumulated unrealized losses related to investments that have been in a continuous unrealized loss position for 12 months or longer. The aggregate related fair value of investment with unrealized losses was approximately $2.9 million.



	December 31, 2016
	(Restated)
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Marketable securities:
Certificates of deposit	$	450	$	—	$	—		$	450
Municipal bonds	15,063		1		(34		)	15,030
Total marketable securities	$	15,513	$	1	$	(34	)	$	15,480

As of December 31, 2016, an insignificant amount of accumulated unrealized losses related to investments that have been in a continuous unrealized loss position for 12 months or longer. The aggregate related fair value of investment with unrealized losses was approximately $13.8 million.

Contractual maturities of marketable debt securities are as follows:



	December 31, 2017
	Amortized Cost		Fair Value
Due within one year	$	3,117	$	3,111
Due after 1 year through 5 years	—		—
Total available-for-sale securities	$	3,117	$	3,111

Contingent Consideration

The Company determined the fair value of the contingent consideration related to the acquisition of Razorsight using a real options approach which uses a risk-adjusted expected growth rate based on assessments of expected growth in revenue, adjusted by an appropriate factor. The fair value measurement is based on significant inputs not observable in the market and thus represents a Level 3 measurement. The significant unobservable inputs used in the fair value measurement of the Company’s contingent consideration obligation are the probabilities of achieving certain financial targets and contractual milestones and a risk-adjusted rate of 2.19%. Significant changes in any of those probabilities in isolation may result in a higher (lower) fair value measurement. No changes in valuation techniques occurred during the year ended December 31, 2017.

During the year ended December 31, 2017, the Company paid down the remaining $2.8 million in connection with the Razorsight contingent consideration.

The changes in fair value of the Company’s Level 3 contingent consideration obligation during the year ended December 31, 2017 were as follows:



Balance at December 31, 2016, as restated	$	2,833
Payment of contingent consideration	(2,831		)
Other adjustments to contingent consideration obligation included in net income	(2		)
Balance at December 31, 2017	$	—

Redeemable Noncontrolling Interests

The redeemable noncontrolling interests recorded at fair value are put arrangements held by the noncontrolling interests in certain of the Company’s joint ventures. The Company recognizes changes in the redemption value immediately as they occur and adjusts the carrying value of the noncontrolling interest to the greater of the estimated redemption value, which approximates fair value, at the end of each reporting period or the initial carrying amount.

The fair value of the redeemable noncontrolling interests was estimated by applying an income approach using a discounted cash flow analysis. This fair value measurement is based on significant inputs that are not observable in the market and thus represents a Level 3 measurement. Significant changes in the underlying assumptions used to value the redeemable noncontrolling interests could significantly increase or decrease the fair value estimates recorded in the Consolidated Balance Sheets.

During the year ended December 31, 2017, the carrying amount of the redeemable noncontrolling interests was greater than the fair value and accordingly no adjustment to the carrying value was recorded.

The changes in redeemable noncontrolling interests classified as Level 3 measurements were as follows:



Balance at December 31, 2016	$	25,280
Fair value and other adjustments	9,291
Net loss attributable to interests in subsidiaries	(9,291		)
Balance at December 31, 2017	$	25,280

Mandatorily Redeemable Financial Instruments

On October 17, 2017, the Company finalized the agreement under which Siris would acquire Intralinks for $977.3 million in cash as part of the Intralinks Transaction and would have the option to purchase $185.0 million of convertible, redeemable preferred stock. The common shares held by Siris were to be used to fund a portion of the purchase price of the preferred stock. Synchronoss also gave Siris the right to put up to 5,994,667 shares of common stock within 5 days of the termination of the preferred stock purchase agreement for an aggregate price of $87.3 million. The Company determined that the options together, represented one mandatorily redeemable financial instrument which is accounted for as a liability on the Consolidated Balance Sheets.

The fair value of the mandatorily redeemable financial instrument was measured based on significant inputs that are not observable in the market. The Company estimated fair value by applying the binomial lattice model which considered certain inputs such as risk free rate, stock price volatility, credit ratings, expected term and conversion features.

Equity Method Investments and Joint Ventures [Abstract]

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Investments in Affiliates and Related Transactions

12 Months Ended

Dec. 31, 2017

Investments in Affiliates and Related Transactions

Sequential Technology International, LLC

The Company includes investments which are accounted for using the equity method, under the caption equity method investments on the Company’s Consolidated Balance Sheets. As of December 31, 2017, the Company’s investments in equity interests was comprised of $33.9 million related to a 30% equity interest in STIN.

STIH, which holds a 70% equity interest in STIN, also holds a senior note issued by a Third Party (“Third-Party Note” or “Seller Note”). The Third-Party Note is secured against STIH’s equity interest in STIN and is senior to the Company’s equity interest in STIN. Under the arrangement, the recognition of cash dividends received by the Company from STIN, other than required cash distributions made for tax purposes, are deferred until the Third-Party Note is paid in full. Under the terms of the PIK note with STIH, deferred distributions are added to the amounts outstanding under the PIK note.

The Company concluded that STIN is a VIE as it lacks sufficient equity to finance its activities. However, the Company is not the primary beneficiary of STIN, as the Company does not have the power to direct the activities that most significantly impact STIN’s economic performance and the obligation to absorb losses or the right to receive benefits from STIN that could potentially be significant to STIN.

Impairments of Investments

The Company regularly reviews its equity investments for impairments based on criteria that include the extent to which the investment’s carrying value exceeds its related market value, the duration of the market decline, the Company’s ability to hold its investment until recovery and the investment’s financial strength and specific prospects.

Impairments of investments are reflected in “Equity method income/loss” in the Consolidated Statements of Operations and were recorded as a result of either the deteriorating financial position of the investee or due to a permanent impairment resulting from sustained losses and limited prospects for recovery.

During 2017, the Company recorded $9.1 million in losses in its Consolidated Statement of Operations related to its investment in STIN. No impairment charges were recognized during the period.

Transactions with Affiliates

Cloud Telephony and Support Services

In connection with the divestiture of business process outsourcing (“BPO”), Synchronoss entered into a three-year Cloud Telephony and Support services agreement to grant STIN access to certain Synchronoss software and private branch exchange (“PBX”) systems to facilitate exception handling operations required to support STIN customers. The agreement requires the Company provide the following:


•	Access to use its PBX system, which acts as a digital call exchange used to process both in-bound and out-bound calls as well as any corresponding interactive voice response (“IVR”).

•

Solution access and hosting, including Synchronoss Activation Gateway (“SAG”) and iNow virtual front office platforms (the “Solution” service) includes access to a number of order managers, call tracker and reporting (visibility) modules used to initiate and perform necessary tasks as part of the exception handling process. Access to the Solution provides a mechanism for the exception handling business, whether STIN or any other BPO customer, to process orders manually. The Company is obligated to host and maintain the related technology throughout the term. In the event additional programs arise, requiring the use of Synchronoss products, such incremental programs will be priced in negotiations at such time.


•	Technical support service, including network infrastructure support and maintenance. The Company will provide access to use and support to ensure fully operational workstations (including personal computers), including desktop, workstation and network support to the PBX systems, including firewall and anti-virus protection.

The Company recognized $26.0 million and $1.2 million in revenue related to these services during 2017 and 2016, respectively.

Support Services Agreement

Additionally, the Company entered into a Support Services Agreement (“SSA”) to perform certain general and administrative support services, including billing and cash collections. The SSA is currently operating month-to-month and the Company expects to cease its support within the calendar year. Fees earned for services performed by the Company under the SSA were recorded as a reduction in the costs to perform within selling, general and administrative in the Consolidated Statements of Operations. Amounts earned under the arrangement were immaterial during all periods presented.

Seller Note

The Company holds a subordinated seller’s note receivable from STIH which has a carrying value of $74.0 million as of December 31, 2017, which is secured by STIH’s interest in STIN. The Company recognized $12.1 million in interest income related to this note during 2017. The related party note receivable earns paid-in-kind (“PIK”), until such time that the Third-Party Note is paid-in-full and shall earn interest at a rate equal to LIBOR plus 1100 basis points per annum, maturing on June 16, 2022. As a result, of STIH’s covenant violation, in June 2017, the Company distributed approximately $6.2 million to Goldman (“Distribution Note”). The remaining amounts guaranteed under the Escrow arrangement were released upon assignment of certain customer contracts under the terms of the Escrow Agreement. As of December 31, 2017, the Company has no further obligations to guarantee the debt outstanding to Goldman. Under the terms of the PIK note with STIH, distributions made by STIN to the Company must be deferred and any deferred distributions or distributions made to Goldman are added to the amounts outstanding under the PIK note. During the year, the Company recognized an allowance for loan losses of $14.6 million in other expense in the Consolidated Statement of Operations, due concerns over collectibility of the remaining balance of the seller’s note.

The following is a summary of the PIK note related balances as of December 31:



	Seller Note		Allowance			Unamortized discount			Loan accrued interest		Distribution Note		Distribution interest		Total
Balance at December 31, 2016 (Restated)	$	83,000	$	—		$	(13,146	)	$	415	$	—	$	—	$	70,269
Activity			(14,562		)	984			10,681		6,187		425		3,715
Balance at December 31, 2017	$	83,000	$	(14,562	)	$	(12,162	)	$	11,096	$	6,187	$	425	$	73,984

Related Party Balances

The STIN affiliate balances and their classification in the Consolidated Balance Sheets as of December 31, 2017 and December 31, 2016 were as follows:



	Year Ended December 31,
	2017		2016
Restricted cash ^(A)	$	118	$	—
Accounts receivable ^(B)	18,033		1,164
Total assets	$	18,151	$	1,164


^(A)	Represents cash balances outstanding as of year end in which the Company collected accounts receivable from STIN customers on behalf of STIN. This amount has been classified in short term restricted cash on the Consolidated Balance Sheets.


^(B)	These amounts principally included revenues generated from the Cloud and Telephony Support Services agreement and pass-through of vendor expenses incurred during the transition and assignment of vendor contracts.

Meeker Sharkey

During 2017, the Company engaged Meeker Sharkey as its insurance broker for its officers and directors, commercial liability and health benefits insurance. Thomas Sharkey, Jr., a principal of Meeker Sharkey, is the brother in law of James M. McCormick, a member of the Board of Directors. The Company paid Meeker Sharkey approximately $0.1 million, $0.4 million and $0.5 million during the years ended December 31, 2017, 2016 and 2015, respectively.

Property and Equipment

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property and Equipment

Property and equipment consist of the following:



	December 31,
	2017			2016
				(Restated)
Computer hardware	$	250,453		$	242,739
Computer software	62,335			47,828
Construction in-progress	471			14,854
Furniture and fixtures	7,736			5,981
Building	8,808			8,808
Leasehold improvements	19,591			16,980
	349,394			337,190
Less: Accumulated depreciation	(237,569		)	(178,985		)
	$	111,825		$	158,205

Depreciation expense was approximately $57.0 million, $51.8 million, and $42.7 million for 2017, 2016, and 2015, respectively. Amortization of property and equipment recorded under capital leases are included in depreciation expense.

Goodwill and Intangibles

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangibles

Goodwill

The Company records goodwill which represents the excess of the purchase price over the fair value of assets acquired, including other definite-lived intangible assets. Goodwill is reviewed annually for impairment or upon the occurrence of events or changes in circumstances that would more likely than not reduce the fair value of the reporting unit below its carrying amount.

The following table shows the adjustments to goodwill during 2017 and 2016:



Balance at December 31, 2015, as restated	$	149,928
Acquisitions	81,016
Divestitures	—
Reclassifications, adjustments and other	(3,033		)
Translation adjustments	(3,260		)
Balance at December 31, 2016, as restated	$	224,651
Acquisitions	—
Divestitures	(1,854		)
Reclassifications, adjustments and other	181
Translation adjustments	14,325
Balance at December 31, 2017	$	237,303

The reclassification, adjustments and other of $0.2 million and $3.0 million for the years 2017 and 2016 are primarily related to purchase accounting adjustments and a change in the Company’s deferred tax asset in connection with a pre-acquisition tax loss, respectively.

When performing its annual impairment test, the Company compares the fair value of each reporting unit to its carrying amount with the fair values derived most significantly from the market approach, and to a lesser extent, the income approach. Under the market approach, the Company estimates fair value based on market multiples of revenue and earnings derived from comparable publicly-traded companies with similar operating and investment characteristics as the reporting unit. The Company weights the fair value derived from the market approach depending on the level of comparability of these publicly-traded companies to the reporting unit. When market comparables are not meaningful or not available, the Company estimates the fair value of a reporting unit using only the income approach. Under the income approach, the Company estimates the fair value of a reporting unit based on the present value of estimated future cash flows. The Company bases cash flow projections on management’s estimates of revenue growth rates and operating margins, taking into consideration industry and market conditions. The Company bases the discount rate on the weighted-average cost of capital adjusted for the relevant risk associated with business-specific characteristics and the uncertainty related to the reporting unit’s ability to execute on the projected cash flows.

There were no goodwill impairment charges recognized during the years ended December 31, 2017, 2016 and 2015.

Other Intangible Assets

The Company’s intangible assets with definite lives consist primarily of technology, capitalized software, trade names, and customer lists and relationships. These intangible assets are being amortized on the straight-line method over the estimated useful lives of the assets. Amortization expense related to intangible assets for the years ended December 31, 2017, 2016 and 2015 was $36.9 million, $43.1 million and $28.3 million, respectively.

The Company recognized impairment charges to its intangible assets of $1.0 million, $11.1 million, and $0.0 million for the years ended December 31, 2017, 2016 and 2015, respectively. The Company includes these impairments within depreciation and amortization in its Consolidated Statements of Operations. The impairments were primarily attributed to continued financial losses, delays in product sales and product development and ultimately, the agreement to terminate SNCR, LLC in 2017.

The Company’s intangible assets consist of the following:



	December 31, 2017
	Cost		Accumulated Amortization			Net
Technology	$	124,799	$	(70,608	)	$	54,191
Customer lists and relationships	128,170		(62,905		)	65,265
Capitalized software and patents	19,792		(7,115		)	12,677
Trade name	2,559		(2,525		)	34
	$	275,320	$	(143,153	)	$	132,167



	December 31, 2016
	(Restated)
	Cost		Accumulated Amortization			Net
Technology	$	129,382	$	(53,142	)	$	76,240
Customer lists and relationships	129,650		(49,852		)	79,798
Capitalized software and patents	10,589		(3,923		)	6,666
Trade name	2,523		(2,259		)	264
	$	272,144	$	(109,176	)	$	162,968

Estimated future amortization expense of its intangible assets for the next five years is as follows:



Year ending December 31,
2018	$	39,218
2019	31,993
2020	20,561
2021	12,157
2022	10,601
Thereafter	17,637
Total	132,167

Commitments and Contingencies Disclosure [Abstract]

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Accrued Expenses

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Accrued Expenses

Accrued expenses consist of the following:



	December 31,
	2017		2016
			(Restated)
Accrued compensation and benefits	$	22,679	$	33,771
Accrued accounting fees	19,822		3,154
Accrued consulting fees	6,200		13,951
Accrued legal fees	5,513		3,172
Accrued telecommunications	3,028		2,628
Accrued income taxes payable	2,810		4,643
Accrued other	12,687		15,563
	$	72,739	$	76,882

Commitments, Contingencies and Other

12 Months Ended

Dec. 31, 2017

Commitments, Contingencies and Other

Lease and Purchase Obligations

The Company leases office space, automobiles, office equipment and co-location services under non-cancelable capital leases, operating leases or long-term agreements that expire at various dates, with the latest expiration in 2029. The Company recognizes rent expense on a straight-line basis over the non-cancelable lease term and records the difference between cash rent payments and the recognition of rent expense as a deferred rent liability. Where leases contain escalation clauses, rent abatements, and/or concessions, such as rent holidays and landlord or tenant incentives or allowances, the Company applies them as straight-line rent expense over the lease term.

Aggregate annual future minimum payments under these non-cancelable agreements are as follows:



Year ending December 31,	Colocation		Operating Leases		Capital Leases
2018	$	7,888	$	9,743	$	2,465
2019	5,373		10,103		2,383
2020	3,614		9,893		1,964
2021	—		9,149		1,282
2022 and thereafter	—		46,451		7,155
	$	16,875	$	85,339	$	15,249

Rent expense for the years ended December 31, 2017, 2016 and 2015 was $10.6 million, $8.5 million and $7.6 million respectively.

Guarantee

As part of its divestiture of Sequential in 2016, the Company provided a guarantee to Goldman for $30.0 million of the $40.0 million in senior debt extended by Goldman to STIH which is referenced as the Third Party Note in Note 6 - Investments. At March 31, 2017, STIH missed its minimum earnings before interest, tax, depreciation and amortization (“EBITDA”) target under the Goldman loan. As a result, of STIH’s covenant violation, in June 2017, the Company distributed approximately $6.2 million to Goldman as previously defined, the Distribution Note. The remaining amounts guaranteed under the arrangement were released upon assignment of certain customer contracts. Under the terms of the PIK note with STIH, distributed amounts made by the Company to Goldman are added to the amounts outstanding under the PIK note. As of December 31, 2017, the Company has no further obligations to guarantee the debt outstanding to Goldman.

Debt

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt

Total debt consists of the following:



	December 31,
	2017			2016
Convertible Senior Notes	$	230,000		$	230,000
Amended Credit Agreement	—			29,000
Total debt, principal amount	230,000			259,000
Debt issuance costs	(2,296		)	(3,709		)
Total debt, carrying value	$	227,704		$	255,291
Total short term debt, carrying value	$	—		$	29,000
Total long-term debt, carrying value	$	227,704		$	226,291

Convertible Senior Notes

On August 12, 2014, the Company issued $230.0 million aggregate principal amount of its 0.75% Convertible Senior Notes due in 2019 (the “2019 Notes”). The 2019 Notes mature on August 15, 2019, and bear interest at a rate of 0.75% per annum payable semi-annually in arrears on February 15 and August 15 of each year. The Company accounted for the $230.0 million face value of the debt as a liability and capitalized approximately $7.1 million of financing fees, related to the issuance which are presented net of the face value of the 2019 Notes on the Consolidated Balance Sheets.

The 2019 Notes are senior, unsecured obligations of the Company, and are convertible into shares of its common stock based on a conversion rate of 18.8072 shares per $1,000 principal amount of 2019 Notes which is equivalent to an initial conversion price of approximately $53.17 per share. The Company will satisfy any conversion of the 2019 Notes with shares of the Company’s common stock. The 2019 Notes are convertible at the note holders’ option prior to their maturity and if specified corporate transactions occur. The issue price of the 2019 Notes was equal to their face amount.

Holders of the 2019 Notes who convert their notes in connection with a qualifying fundamental change, as defined in the related indenture, may be entitled to a make-whole premium in the form of an increase in the conversion rate. Additionally, following the occurrence of a fundamental change, holders may require that the Company repurchase some or all of the 2019 Notes for cash at a repurchase price equal to 100% of the principal amount of the notes being repurchased, plus accrued and unpaid interest, if any. As of December 31, 2017, none of these conditions existed with respect to the 2019 Notes and as a result, the 2019 Notes are classified as long term.

A fundamental change occurs when, among other things, the Company’s the Company’s common stock ceases to be listed or quoted on The Nasdaq Stock Market, LLC (“Nasdaq”). In May 2018, trading of the Company’s common stock has been suspended on Nasdaq, however, it has not been delisted (see Note 21 - Subsequent Events Review).

The 2019 Notes are the Company’s direct senior unsecured obligations and rank equal in right of payment to all of the Company’s existing and future unsecured and unsubordinated indebtedness.

At December 31, 2017, the carrying amount of the liability was $227.7 million and the outstanding principal of the 2019 Notes was $230.0 million, with an effective interest rate of approximately 1.38%. The fair value of the 2019 Notes was $218.5 million at December 31, 2017. The fair value of the liability of the 2019 Notes was determined using a discounted cash flow model based on current market interest rates available to the Company. These inputs are corroborated by observable market data for similar liabilities and therefore classified within Level 2 of the fair-value hierarchy.

The Company is required to meet all SEC filing requirements and deadlines in order to be in compliance with the 2019 Notes. In the event that the Company does not meet the filing requirements, the noteholders are entitled to receive additional interest of 0.25% up to 180 days from the date of the notice of default and 0.50% thereafter up to 360 days. The Company may agree to pay additional interest to the holders by notifying holders and the trustee within 90 days from the notice of default. If the Company decides to pay that interest, but has not remedied the event within 360 days from the notice of default, it was in default. If the Company fails to elect to pay that additional interest, it will be in default if it does not remedy the event within the 90 days period.

The Company received a notice of default from holders of more than 25% of the outstanding principal amount of the 2019 Notes on October 13, 2017. Based on the terms of the 2019 Notes, the Company will be obligated to begin paying additional interest starting January 11, 2018 (the 90th day following the Company’s receipt of the notice of default). The Company is required to record a derivative related to this contingent interest as a liability and expense in its financial statements. At December 31, 2017, the Company recorded a contingent interest derivative liability within accrued expenses and corresponding interest expense of approximately $0.2 million.

Interest expense for the Company’s 2019 Notes related to the contractual interest coupon and contingent interest liability is noted below.



	Year ended December 31,
	2017		2016		2015
Contractual interest expense	$	1,725	$	1,725	$	1,725
Contingent interest expense	193		—		—
Total	$	1,918	$	1,725	$	1,725

2017 Credit Agreement

On January 19, 2017, the Company entered into a new credit agreement with the lending institutions from time to time parties thereto and Goldman Sachs as administrative agent, collateral agent, swingline lender and a letter of credit issuer (as amended from time to time, the “2017 Credit Agreement”) which was comprised of a $900.0 million term credit facility with a maturity date of January 19, 2024 (the “2017 Term Facility”) and a revolving credit facility of up to $200.0 million (the “Revolving Facility”) with a maturity date of January 19, 2022. Obligations under the 2017 Credit Agreement were guaranteed by certain of the Company’s subsidiaries and secured by substantially all of the Company’s and its subsidiaries’ assets.

The 2017 Term Facility amortized at 1% per annum in equal quarterly installments with the balance payable on the maturity date. The Revolving Facility included borrowing capacity available for letters of credit and for borrowings on same-day notice under swingline loans and borrowing thereunder could be used for working capital needs and other general corporate purposes.

The 2017 Term Facility initially bear an interest at a rate equal to, at the Company’s option, the adjusted LIBOR rate for an applicable interest period or an alternate base rate, in each case, plus an applicable margin of 2.75% or 1.75%, respectively. The Revolving Facility initially bear an interest at a rate equal to, at the Company’s option, the adjusted LIBOR rate or an alternate base rate, in each case, plus an applicable margin of 2.50% or 1.50%, respectively, subject to step-downs based on the Company’s ratio of first lien secured debt to adjusted EBITDA, as defined in the 2017 Credit Agreement. The Company paid a commitment fee in the range of 0.25% to 0.375% on the unused balance of the Revolving Facility. Interest was payable quarterly under the 2017 Credit Agreement.

Subject to certain customary exceptions, the 2017 Term Facility was subject to mandatory prepayments in amounts equal to: (1) 100% of the net cash proceeds from any non-ordinary course sale or other disposition of assets (including as a result of casualty or condemnation) by Synchronoss or its subsidiaries subject to customary reinvestment provisions and certain other exceptions; (2) 100% of the net cash proceeds from incurrences of debt (other than permitted debt); and (3) a customary annual excess cash flow sweep at levels based on the Company’s applicable ratio of first lien secured debt to adjusted EBITDA, as defined in the 2017 Credit Agreement.

The 2017 Credit Agreement contained a number of customary affirmative and negative covenants and events of default, which, among other things, restricted the Synchronoss’ and its subsidiaries’ ability to incur debt, allow liens on assets, make investments, pay dividends or prepay certain other debt. The 2017 Credit Agreement also required Synchronoss to comply with certain financial maintenance covenants, including a total gross leverage ratio and an interest charge coverage ratio.

Certain of the lenders under the 2017 Credit Agreement, or their affiliates, provided, and may in the future from time to time provide, certain commercial and investment banking, financial advisory and other services in the ordinary course of business for the registrant and its affiliates, for which they have in the past and may in the future receive customary fees and commissions.

As a result of the Company’s restatement, it was unable to comply with covenants requiring the timely delivery of audited financial statements and interim financial information. The Company obtained waivers to extend the dates by which the Company was required to deliver such financial information to June 30, 2017.

Waiver Agreement to 2017 Credit Agreement

On June 30, 2017, the Company, the Lenders and the Administrative Agent entered into a Limited Waiver to Credit Agreement (the “Waiver Agreement”) pursuant to which the Lenders agreed, subject to the limitations contained in the Waiver Agreement, to temporarily waive (the “Limited Waiver”) the anticipated event of default (the “Anticipated Event of Default”) resulting from the Company’s failure to deliver its first quarter 2017 financial statements, together with related items required under the 2017 Credit Agreement on or prior to June 30, 2017. In the absence of the Limited Waiver, after the occurrence of the Anticipated Event of Default the Lenders would be permitted to exercise their rights and remedies available to them under the 2017 Credit Facility with respect to an event of default. The Limited Waiver was designed to give the Company and the Lenders additional time to negotiate in good faith and document certain amendments to the 2017 Credit Facility.

As consideration for the Limited Waiver, the Company agreed to pay a consent fee to each Lender who consented to the Waiver Agreement in an amount equal to 0.15% of the aggregate principal amount of such consenting Lender’s revolving credit commitments and term loans outstanding under the 2017 Credit Agreement, which amount was credited against any consent fee that was required to be paid in connection with any subsequent waiver of the Anticipated Event of Default or related amendment of the 2017 Credit Agreement. In addition, the Company paid the reasonable fees and expenses of counsel and other costs and expenses requested by the Administrative Agent on behalf of the Lenders and certain other fees as set forth in the Waiver Agreement.

First Amendment to 2017 Credit Agreement

On July 19, 2017, the Company entered into a first amendment and limited waiver to the 2017 Credit Agreement (the “First Amendment”). Pursuant to the First Amendment, the lenders and administrative agent agreed to extend the time period for delivery by the Company of its quarterly financial statements for the quarters ended March 31, 2017 and June 30, 2017 (the “2017 Quarterly Financial Statements”) and to waive the default and event of default arising from the Company’s failure to deliver the 2017 Quarterly Financial Statements within the timeframe originally required by the 2017 Credit Agreement (or, at the Company’s election, November 16, 2017, if prior to October 17, 2017 the Company pays a fee to the Lenders equal to 25 basis points on the aggregate principal amount of revolving commitments and terms loans outstanding).

The First Amendment effected various other changes to the terms of the Credit Agreement, including reducing revolving credit commitments from $200.0 million to $100.0 million (with a sub-limit on usage of $50.0 million until the earliest date by which the Company has delivered the 2017 Quarterly Financial Statements, the restated financial statements for the fiscal years ended December 31, 2016 and 2015 (and the respective quarterly periods) and certain information with respect to disclosing and remedying any material weaknesses in the Company’s internal control structure related to financial reporting.)

Under the First Amendment, the Company was required to maintain a first lien secured net leverage ratio of no more than (x) 5.50 to 1 for any period ending from September 30, 2017 through March 31, 2019; (y) 5.00 to 1 for any period ending June 30, 2019 through December 31, 2019; and (z) 4.25 to 1 for any period ending March 31, 2020 and thereafter. The Company was also required to maintain a minimum interest coverage ratio of no less than 2.00 to 1.

Until the earlier of (A) the later of (i) December 15, 2017 and (ii) in the event that, prior to December 15, 2017, the Company has publicly announced a strategic transaction, or merger, business combination, acquisition or divestiture that would result in a change of control or a requirement to prepay the loans and terminate commitments under the Amended Credit Agreement, the date on which such transaction is consummated or abandoned (the “Initial Period End Date”) and (B) June 15, 2018, term loans under the Amended Credit Agreement bear interest at a rate equal to, at the Company’s option, the adjusted LIBOR rate for an applicable interest period or an alternate base rate (subject to a floor of 1.00% and 2.00%, respectively), in each case, plus an applicable margin of 4.50% or 3.50%, respectively. Thereafter, the applicable margins increase to 5.75% and 4.75%, respectively, if the Company’s first lien secured net leverage ratio is less than or equal to 5.00 to 1, and to 6.75% and 5.75%, respectively, if the Company’s first lien secured net leverage ratio is greater than 5.00 to 1. The foregoing applicable margins are subject to a retroactive increase of 0.25% each if the Restated Financial Statements show an amount of net revenue for any fiscal year ended December 31, 2015, December 31, 2016 and, if applicable, December 31, 2014 that varies by greater than 15% of the net revenue set forth on Consolidated Balance Sheets and related Consolidated Statements of Operations of the Company for such fiscal year that had originally been filed with the Securities and Exchange Commission.

Until the Initial Period End Date, revolving loans under the Amended Credit Agreement bear interest at a rate equal to, at Company’s option, the adjusted LIBOR rate or an alternate base rate (subject to a floor of 1.00% and 2.00%, respectively), in each case, plus an applicable margin of 4.50% or 3.50%, respectively. Thereafter, the applicable margins will be subject to step-downs based on the Company’s first lien secured net leverage ratio.

Until the Initial Period End Date, term loans under the Amended Credit Agreement are subject to a prepayment premium of 1.00% solely if prepaid with proceeds of a repricing transaction. Thereafter, the term loans will be subject to (x) a 2.00% prepayment premium for any voluntary prepayments (including upon a change of control) made through the one-year anniversary of the Initial Period End Date and (y) a 1.00% prepayment premium for any voluntary prepayments (including upon a change of control) made after the one-year anniversary of the Initial Period End Date and prior to the second anniversary thereof.

The Amendment also effected various other changes to the baskets and exceptions under the negative covenants of the Credit Agreement.

The Company’s effective interest rate on the term loans was approximately 4.08% prior to the First Amendment and ranged from 5.74% to 5.76% from July 19, 2017 through November 2017. During 2017, the Company paid approximately $16.8 million in fees related to obtaining waivers, amendments, and consents in relation to the 2017 Credit Agreement as a result of the delay in the delivery of the 2017 Quarterly Financial Statements. These costs were recognized within the Interest expense line of the Consolidated Statements of Operations until the debt was repaid in the fourth quarter of 2017. The remaining balance was recognized within the Extinguishment of debt line item of the Consolidated Statements of Operations.

Repayment of 2017 Credit Agreement

In connection with the consummation of the Intralinks divestiture (See Note 4 - Acquisitions and Divestitures), the Company utilized a portion of the proceeds from the Intralinks divestiture to repay all outstanding obligations under the 2017 Credit Agreement. In connection therewith, the Company delivered all notices and took all other actions to facilitate and cause the termination of the 2017 Credit Agreement, the repayment in full of all obligations then outstanding thereunder and the release of any security interests in connection therewith, effective as of November 14, 2017. The aggregate payoff amount was approximately $897.5 million and included all accrued interest, fees and prepayment penalties associated therewith. The Company incurred approximately $29.4 million of a loss on the extinguishment of the 2017 Credit Agreement for the year ended December 31, 2017.

Amended Credit Facility

On July 7, 2016, the Company entered into an Amended Credit Facility with Wells Fargo Bank, National Association, as administrative agent and several lenders party thereto (the “Amended Credit Facility”). The Amended Credit Facility, was permitted to be used for general corporate purposes, was a $250.0 million unsecured revolving line of credit that was set to mature on July 7, 2021, subject to terms and conditions set forth therein. The Company paid a commitment fee in the range of 15 to 30 basis points on the unused balance of the revolving credit facility under the Amended Credit Facility. Synchronoss had the right to request an increase in the aggregate principal amount of the Amended Credit Facility up to $350.0 million. Interest on the borrowings ranged from 1.94% to 2.03%.

On January 19, 2017, the Company repaid all outstanding obligations under the Amended Credit Facility with Wells Fargo Bank and the several lenders party thereto. The aggregate payoff amount was $29.0 million and included all accrued interest and associated prepayment penalties.

Interest expense and commitment fees under the 2017 Credit Agreement and the Amended Credit Facility were as follows:



	Year ended December 31,
	2017		2016		2015
Commitment fees	$	519	$	415	$	332
Interest expense	35,351		877		—

2013 Credit Facility

In September 2013, the Company entered into a Credit Facility (the “Credit Facility”) with JP Morgan Chase Bank, N.A., as the administrative agent, Wells Fargo Bank, National Association, as the syndication agent and Capital One, National Association and KeyBank National Association, as co-documentation agents. The Credit Facility, which was used for general corporate purposes, was a $100.0 million unsecured revolving line of credit that was set to mature on September 27, 2018. The Company paid a commitment fee in the range of 25 to 35 basis points on the unused balance of the revolving credit facility under this credit agreement. Synchronoss had the right to request an increase in the aggregate principal amount of the Credit Facility up to $150.0 million. Interest on the borrowing was based upon LIBOR plus a 2.25 basis point margin. All outstanding balances under the Credit Facility were repaid on July 7, 2016 and the 2013 Credit Facility was terminated and replaced with the Amended Credit Facility.

Accumulated Other Comprehensive (Loss)/Income

12 Months Ended

Dec. 31, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Accumulated Other Comprehensive (Loss)/ Income

Accumulated Other Comprehensive (Loss)/Income

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2017, are as follows:



	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2016	$	(37,311	)	$	(5,017	)	$	(22	)	$	(42,350	)
Other comprehensive income (loss)	17,027			3,322			28			20,377
Tax effect	—			(1,390		)	(10		)	(1,400		)
Comprehensive income (loss)	17,027			1,932			18			18,977
Balance at December 31, 2017	$	(20,284	)	$	(3,085	)	$	(4	)	$	(23,373	)

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2016, are as follows:



(Restated)	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2015	$	(33,197	)	$	(4,292	)	$	(25	)	$	(37,514	)
Other comprehensive income (loss)	(4,114		)	(789		)	5			(4,898		)
Tax effect	—			64			(2		)	62
Total comprehensive income (loss)	(4,114		)	(725		)	3			(4,836		)
Balance at December 31, 2016	$	(37,311	)	$	(5,017	)	$	(22	)	$	(42,350	)

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2015, are as follows:



(Restated)	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2014	$	(15,492	)	$	(2,957	)	$	(5	)	$	(18,454	)
Other comprehensive income (loss)	(17,705		)	(2,722		)	(30		)	(20,457		)
Tax effect	—			1,387			10			1,397
Total comprehensive income (loss)	(17,705		)	(1,335		)	(20		)	(19,060		)
Balance at December 31, 2015	$	(33,197	)	$	(4,292	)	$	(25	)	$	(37,514	)

Capital Structure	12 Months Ended
Capital Structure	Dec. 31, 2017
Capital Structure
Capital Structure	Capital Structure As of December 31, 2017, the Company’s authorized capital stock was 110 million shares of stock with a par value of 0.0001, of which 100 million shares were designated as common stock and 10 million shares were designated as preferred stock. Common Stock Each holder of common stock is entitled to vote on all matters and is entitled to one vote for each share held. Dividends on common stock will be paid when, and if, declared by the Company’s Board of Directors. No dividends have ever been declared or paid by the Company. Treasury Stock On February 4, 2016, the Company announced that the Board of Directors approved a share repurchase program under which the Company may repurchase up to $100.0 million of its outstanding common stock for 12 to 18 months following the announcement. In 2016, the Company repurchased approximately 1.3 million shares of the Company’s common stock under this program for an aggregate repurchase price of $40.0 million. There were no repurchases in 2017. Preferred Stock There are no shares of preferred stock outstanding as of December 31, 2017 or 2016. The Board of Directors is authorized to issue preferred shares and has the discretion to determine the rights, preferences, privileges and restrictions, including voting rights, dividend rights, conversion rights, redemption privileges and liquidation preferences of preferred stock. Please see the subsequent event below regarding shares of preferred stock in 2018. Registration Rights Holders of shares of common stock which were issued upon conversion of the Company’s Series A preferred stock are entitled to have their shares registered under the Securities Act of 1933, as amended (the “Securities Act”). Under the terms of an agreement between the Company and the holders of these securities which include registration rights, if the Company proposes to register any of its securities under the Securities Act, either for its own account or for the account of others, these stockholders are entitled to notice of such registration and are entitled to include their shares in such registration. Share Purchase Agreement As of October 16, 2017, investment funds affiliated with Siris owned 5,994,667 shares (the “Existing Siris Shares”) of Synchronoss’ common stock, par value $0.0001 per share (the “Common Stock”) as of such date . On October 17, 2017, the Company announced the entry into definitive agreements for the sale of Intralinks and the right to purchase a newly created series of preferred stock of Synchronoss to affiliates of Siris. Subject to the terms and conditions set forth in the PIPE Purchase Agreement, between Synchronoss and Silver, Synchronoss agreed to issue an option to sell to Silver 185,000 shares of Series A Preferred Stock in the Preferred Transaction. Prior to or contemporaneously with the consummation of the Preferred Transaction, Synchronoss agreed to file the Series A Certificate and enter into the Investor Rights Agreement with Silver setting forth certain registration, governance and preemptive rights of Silver with respect to Synchronoss discussed below. Subsequent Event - Shares of Preferred Stock In accordance with the terms of the PIPE Purchase Agreement with Silver, on February 15, 2018 the Company exercised its option to complete the Preferred Transaction. In connection with the issuance of the Series A Preferred Stock, the Company (i) filed the Series A Certificate and (ii) entered into the Investor Rights Agreement. Pursuant to the PIPE Purchase Agreement, at the closing, the Company paid to Siris $5.0 million as a reimbursement of Silver’s reasonable costs and expenses incurred in connection with the Preferred Transaction. Certificate of Designation of the Series A Preferred Stock The rights, preferences, privileges, qualifications, restrictions and limitations of the shares of Series A Preferred Stock are set forth in the Series A Certificate. Under the Series A Certificate, the holders of the Series A Preferred Stock are entitled to receive, on each share of Series A Preferred Stock on a quarterly basis, an amount equal to the dividend rate of 14.5% divided by four and multiplied by the then-applicable Liquidation Preference (as defined in the Series A Certificate) per share of Series A Preferred Stock (collectively, the “Preferred Dividends”). The Preferred Dividends are due on January 1, April 1, July 1 and October 1 of each year (each, a “Series A Dividend Payment Date”). The Company may choose to pay the Preferred Dividends in cash or in additional shares of Series A Preferred Stock. In the event the Company does not declare and pay a dividend in-kind or in cash on any Series A Dividend Payment Date, the unpaid amount of the Preferred Dividend will be added to the Liquidation Preference. In addition, the Series A Preferred Stock participates in dividends declared and paid on shares of the Company’s common stock. Each share of Series A Preferred Stock is convertible, at the option of the holder, into the number of shares of common stock equal to the “Conversion Price” (as that term is defined in the Series A Certificate) multiplied by the then applicable “Conversion Rate” (as that term is defined in the Series A Certificate). Each share of Series A Preferred Stock is initially convertible into 55.5556 shares of common stock, representing an initial “conversion price” of approximately $18.00 per share of common stock. The Conversion Rate is subject to equitable proportionate adjustment in the event of stock splits, recapitalizations and other events set forth in the Series A Certificate. On and after the fifth anniversary of February 15, 2018, holders of shares of Series A Preferred Stock have the right to cause the Company to redeem each share of Series A Preferred Stock for cash in an amount equal to the sum of the current liquidation preference and any accrued dividends. Each share of Series A Preferred Stock is also redeemable at the option of the holder upon the occurrence of a “Fundamental Change” (as that term is defined in the Series A Certificate) at a specified premium. In addition, the Company is also permitted to redeem all outstanding shares of the Series A Preferred Stock at any time (i) within the first 30 months of the date of issuance for the sum of the then-applicable Liquidation Preference, accrued but unpaid dividends and a make whole amount and (ii) following the 30-month anniversary of the date of issuance for the sum of the then-applicable Liquidation Preference and the accrued but unpaid dividends. The holders of a majority of the Series A Preferred Stock, voting separately as a class, are entitled at each of the Company’s annual meetings of stockholders or at any special meeting called for the purpose of electing directors (or by written consent signed by the holders of a majority of the then-outstanding shares of Series A Preferred Stock in lieu of such a meeting): (i) to nominate and elect two members of the Company’s Board of Directors for so long as the Preferred Percentage (as defined in the Series A Certificate) is equal to or greater than 10%; and (ii) to nominate and elect one member of the Company’s Board of Directors for so long as the Preferred Percentage is equal to or greater than 5% but less than 10%. For so long as the holders of shares of Series A Preferred Stock have the right to nominate at least one director, the Company is required to obtain the prior approval of Silver prior to taking certain actions, including: (i) certain dividends, repayments and redemptions; (ii) any amendment to the Company’s certificate of incorporation that adversely effects the rights, preferences, privileges or voting powers of the Series A Preferred Stock; (iii) issuances of stock ranking senior or equivalent to shares of Series A Preferred Stock (including additional shares of Series A Preferred Stock) in the priority of payment of dividends or in the distribution of assets upon any liquidation, dissolution or winding up of us; (iv) changes in the size of the Company’s Board of Directors; (v) any amendment, alteration, modification or repeal of the charter of the Company’s Nominating and Corporate Governance Committee of the Board of Directors and related documents; and (vi) any change in the Company’s principal business or the entry into any line of business outside of the Company’s existing lines of businesses. In addition, in the event that the Company is in EBITDA Non-Compliance (as defined in the Series A Certificate) or the undertaking of certain actions would result in the Company exceeding a specified pro forma leverage ratio, then the prior approval of Silver would be required to incur indebtedness (or alter any debt document) in excess of $10.0 million, enter or consummate any transaction where the fair market value exceeds $5.0 million individually or $10.0 million in the aggregate in a fiscal year or authorize or commit to capital expenditures in excess of $25.0 million in a fiscal year. Each holder of Series A Preferred Stock has one vote per share on any matter on which holders of Series A Preferred Stock are entitled to vote separately as a class, whether at a meeting or by written consent. The holders of Series A Preferred Stock are permitted to take any action or consent to any action with respect to such rights without a meeting by delivering a consent in writing or electronic transmission of the holders of the Series A Preferred Stock entitled to cast not less than the minimum number of votes that would be necessary to authorize, take or consent to such action at a meeting of stockholders. In addition to any vote (or action taken by written consent) of the holders of the shares of Series A Preferred Stock as a separate class provided for in the Series A Certificate or by the General Corporation Law of the State of Delaware, the holders of shares of the Series A Preferred Stock are entitled to vote with the holders of shares of common stock (and any other class or series that may similarly be entitled to vote on an as-converted basis with the holders of common stock) on all matters submitted to a vote or to the consent of the stockholders of the Company (including the election of directors) as one class. Under the Series A Certificate, if Silver and certain of its affiliates have elected to effect a conversion of some or all of their shares of Series A Preferred Stock and if the sum, without duplication, of (i) the aggregate number of shares of the Company’s common stock issued to such holders upon such conversion and any shares of the Company’s common stock previously issued to such holders upon conversion of Series A Preferred Stock and then held by such holders, plus (ii) the number of shares of the Company’s common stock underlying shares of Series A Preferred Stock that would be held at such time by such holders (after giving effect to such conversion), would exceed the 19.9% of the issued and outstanding shares of the Company’s voting stock on an as converted basis (the “Conversion Cap”), then such holders would only be entitled to convert such number of shares as would result in the sum of clauses (i) and (ii) (after giving effect to such conversion) being equal to the Conversion Cap (after giving effect to any such limitation on conversion). Any shares of Series A Preferred Stock which a holder has elected to convert but which, by reason of the previous sentence, are not so converted, will be treated as if the holder had not made such election to convert and such shares of Series A Preferred Stock will remain outstanding. Also, under the Series A Certificate, if the sum, without duplication, of (i) the aggregate voting power of the shares previously issued to Silver and certain of its affiliates held by such holders at the record date, plus (ii) the aggregate voting power of the shares of Series A Preferred Stock held by such holders as of such record date, would exceed 19.99% of the total voting power of the Company’s outstanding voting stock at such record date, then, with respect to such shares, Silver and certain of its affiliates are only entitled to cast a number of votes equal to 19.99% of such total voting power. The limitation on conversion and voting ceases to apply upon receipt of the requisite approval of holders of the Company’s common stock under the applicable listing standards. Form of Investor Rights Agreement Concurrently with the closing of the Preferred Transaction, Synchronoss and Silver entered into an Investor Rights Agreement. Under the terms of the Investor Rights Agreement, Silver and Synchronoss have agreed that, effective as of the closing of the Preferred Transaction, the Board of Directors of Synchronoss will consist of ten members. From and after the closing of the Preferred Transaction, so long as the holders of Series A Preferred Stock have the right to nominate a member to the Board of Directors pursuant to the Series A Certificate, the Board of Directors of Synchronoss will consist of (i) two directors nominated and elected by the holders of shares of Series A Preferred Stock; (ii) four directors who meet the independence criteria set forth in the applicable listing standards (each of whom will be initially agreed upon by Synchronoss and Silver); and (iii) four other directors, two of whom shall satisfy the independence criteria of the applicable listing standards and, as of the closing of the Preferred Transaction, one of whom shall be the individual then serving as chief executive officer of Synchronoss and one of whom shall be the current chairman of the Board of Directors of Synchronoss as of the date of execution of the Investors Rights Agreement. Following the closing of the Preferred Transaction, so long as the holders of Series A Preferred Stock have the right to nominate at least one director to the Board of Directors of Synchronoss pursuant to the Series A Certificate, Silver will have the right to designate two members of the Nominating and Corporate Governance Committee of the Board of Directors. Pursuant to the terms of the Investor Rights Agreement, neither Silver nor its affiliates may transfer any shares of Series A Preferred Stock subject to certain exceptions (including transfers to affiliates that agree to be bound by the terms of the Investor Rights Agreement). For so long as Silver has the right to appoint a director to the Board of Directors of Synchronoss, without the prior approval by a majority of directors voting who are not appointed by the holders of shares of Series A Preferred Stock, neither Silver nor its affiliates will directly or indirectly purchase or acquire any debt or equity securities of Synchronoss (including equity-linked derivative securities) if such purchase or acquisition would result in Silver’s Standstill Percentage (as defined in the Investor Rights Agreement) being in excess of 30%. However, the foregoing standstill restrictions would not prohibit the purchase of shares pursuant to the PIPE Purchase Agreement or the receipt of shares of Series A Preferred Stock issued as Preferred Dividends pursuant to the Series A Certificate, shares of Common Stock received upon conversion of shares of Series A Preferred Stock or receipt of any shares of Series A Preferred Stock, Common Stock or other securities of the Company otherwise paid as dividends or as an increase of the Liquidation Preference (as defined in the Series A Certificate) or distributions thereon. Silver will also have preemptive rights with respect to issuances of securities of Synchronoss in order to maintain its ownership percentage. Under the terms of the Investor Rights Agreement, Silver will be entitled to (i) three demand registrations, with no more than two demand registrations in any single calendar year and provided that each demand registration must include at least 10% of the shares of Common Stock held by Silver, including shares of Common Stock issuable upon conversion of shares of Series A Preferred Stock and (ii) unlimited piggyback registration rights with respect to primary issuances and all other issuances. Subsequent Events - Common Stock On May 11, 2018, the Company received a notification letter from the Nasdaq indicating that trading in the Company’s common stock was suspended effective at the open of business on May 14, 2018. The Nasdaq Hearings Panel (the “Panel”) also determined to delist the Company’s shares from Nasdaq after applicable appeal periods have lapsed. The Company has appealed the decision to the Nasdaq Listing and Hearing Review Council. During the appeal process, the Company’s stock remains listed however trading in the Company’s common stock on Nasdaq remains suspended. While the Company’s common stock is suspended from trading on Nasdaq, the Company’s shares are currently quoted on the OTC Markets under the trading symbol SNCR.

Stock Plans

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Plans

In March 2015, the Company adopted the 2015 Equity Incentive Plan (the “2015 Plan”). The 2015 Plan replaces the Company’s prior 2000 Equity Incentive Plan (the “2000 Plan”) and the 2006 Equity Incentive Plan (the “2006 Plan”) (collectively, the “Plans”). Beginning March 2015, all awards were granted under the 2015 Plan. In addition, any awards that were previously granted under any prior Plans that terminate without issuance of shares, shall be eligible for issuance under the 2015 Plan.

Under the 2015 Plan, the Company may grant to its employees, outside directors and consultants awards in the form of non-qualified stock options, shares of restricted stock, stock units, or stock appreciation rights and performance shares. The Company’s Board of Directors administers the Plan and is responsible for determining the individuals to be granted options or shares, the number of options or shares each individual will receive, the price per share and the exercise period of each option. As of December 31, 2017, there were 2.0 million shares available for grant or award under the Company’s 2015 Plan.

During 2017, the Company’s Board of Directors approved the issuance of market-based restricted stock to certain executives which are eligible to vest if the volume-weighted average closing price over 20 consecutive trading days equals or exceeds certain stock prices during the specific performance period from July 2017 to July 2019. The Company utilized the Monte Carlo simulation to estimate the fair value of the restricted stock on its grant date.

In connection with the appointment a new Chief Executive Officer in November 2017, the Company entered into an employment agreement which provided for the grant of restricted stock awards, stock options and performance stock awards. These awards were approved by the Compensation Committee of Synchronoss’ Board of Directors and granted as an inducement equity award outside the 2015 Plan in accordance with the Nasdaq Listing Rule 5635(c)(4) (the “Inducement Rule”).

On December 15, 2017, the Compensation Committee adopted the 2017 New Hire Equity Incentive Plan (“2017 New Hire Plan”), which is intended to be exempt from the stockholder approval requirements under the “inducement grant exception” provided by the Inducement Rule. The Committee authorized the issuance of up to 1.5 million Common Shares to new hires, with the purpose of promoting the long-term success of the Company and the creation of stockholder value by (a) providing for the attraction and retention of new employees with exceptional qualifications, (b) encouraging new employees to focus on critical long-range objectives, and (c) linking new employees directly to stockholder interests through increased stock ownership. As required by the Inducement Rule, the Company issues a press release promptly upon issuing shares to new employees pursuant to the 2017 New Hire Plan. As of December 31, 2017, all of the 1.5 million shares of common stock available for issuance under the 2017 New Hire Plan.

Stock-Based Compensation

The following table summarizes stock-based compensation expense related to all of the Company’s stock awards included in operating expense categories as follows:



	December 31,
	2017		2016		2015
			(Restated)		(Restated)
Cost of revenues	$	4,602	$	7,310	$	6,922
Research and development	6,030		8,891		7,461
Selling, general and administrative	11,863		17,977		17,021
Total stock-based compensation	$	22,495	$	34,178	$	31,404

The following table summarizes stock-based compensation expense:



	December 31,
	2017		2016		2015
			(Restated)		(Restated)
Stock options	$	6,311	$	7,778	$	8,495
Restricted stock awards	15,802		25,583		22,285
ESPP Plan	382		817		624
Total stock-based compensation before taxes	$	22,495	$	34,178	$	31,404
Tax benefit	$	3,921	$	11,108	$	10,130

The total stock-based compensation cost related to unvested equity awards as of December 31, 2017 was approximately $54.2 million. The expense is expected to be recognized over a weighted-average period of approximately 2.50 years.

As part of the work force reduction driven by corporate restructuring initiated in 2016, the Company terminated certain employees in 2017 and accelerated the vesting of certain unvested restricted stock awards and stock options for these employees. The Company accounted for the acceleration of these awards as a result of the restructuring termination as a Type III modification under ASC Topic 718 and recorded a one-time expense of $1.1 million.

In July 2017, the Company modified the terms of performance-based restricted stock awards granted to certain employees in 2015 and 2016 to modify the performance period as the performance targets for 2017 established previously were not considered probable due to the changes in the business driven by significant acquisitions and divestitures by the Company. The modification of the performance-based shares was considered a Type III modification under ASC Topic 718, and as a result, the Company reversed all previously recorded expense for these awards and recorded the new compensation expense over the new requisite service period as a result of the modification. The total incremental compensation expense resulting from these modifications was $2.0 million.

Replacement Awards

On January 19, 2017, certain equity awards granted under the Intralinks Holdings, Inc. 2010 Equity Incentive Plan and the Intralinks Holdings, Inc. 2007 Stock Option and Grant Plan (together, the “Intralinks Plans”) were assumed by the Company’s 2015 Equity Incentive Plan (the “2015 Plan”). The assumed awards are subject to the vesting and service conditions of the 2015 Plan. Subsequently, these were accelerated as part of the Intralinks Transaction.

Among the equity awards assumed were restricted stock units subject to market-based performance targets in order for them to vest. Vesting is subject to continued service requirements through the vesting date. The grant date fair value for such unvested restricted stock units was estimated using a Monte Carlo simulation that incorporates option-pricing inputs covering the period from the grant date through the end of the performance period. Stock-based compensation expense for such unvested restricted stock units is recognized on a straight-line basis over the vesting period, regardless of whether the market condition is satisfied. All of these awards were canceled during 2017 pursuant to termination of related employees.

Stock Options

Options that were granted under the Company’s 2000, 2006 and 2015 Plans generally vest 25% on the first-year anniversary of the date of grant plus an additional 1/48th for each month of continuous service thereafter.

Options that were granted under the Company’s 2010 Plan generally vest 50% on the second-year anniversary and an additional 1/48th for each month of continuous service thereafter.

Incentive options that were granted under the 2000 and 2006 Plans generally vest 25% on the first-year anniversary on the date of grant and an additional 1/48th for each month of continuous service thereafter.

The weighted-average assumptions used in the Black-Scholes option pricing model are as follows:



	December 31,
	2017			2016			2015
Expected stock price volatility	57.0		%	45.0		%	47.0		%
Risk-free interest rate	1.8		%	1.2		%	1.3		%
Expected life of options (in years)	4.08			4.00			4.00
Expected dividend yield	—		%	—		%	—		%
Weighted-average fair value (grant date) of the options	$	6.30		$	11.13		$	15.88

The following table summarizes information about stock options outstanding:



Options	Number of Options		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value
Outstanding at December 31, 2016 (restated)	2,306		$	32.43
Options Granted	2,891		$	15.09
Options Exercised	(104	)	$	11.34
Options Cancelled	(1,143	)	$	12.93
Outstanding at December 31, 2017	3,950		$	21.54	5.34	$	—
Vested and exercisable at December 31, 2017	1,185		$	32.35	3.26	$	—

The below table summarizes additional information related to stock options:



	December 31,
	2017		2016		2015
Total intrinsic value for stock options exercised	$	1,007	$	8,953	$	18,369

Awards of Restricted Stock and Performance Stock

Restricted stock awards (“Restricted Stock”) granted under the Company’s Plans generally vest 25% of the applicable shares on the first anniversary of the date of grant and thereafter an additional 1/16th for each three months of continuous service.

Performance stock awards granted under the Company’s 2006 Plan generally vest with respect to one-third of the applicable shares on the date that the performance objectives under the performance stock awards are achieved and thereafter an additional one-third for each year of continuous service.

Generally, performance stock awards granted under the Company’s 2015 Plan vest at the end of a three-year period based on service and achievement of certain performance objectives determined by the Company’s Board of Directors.

A summary of the Company’s unvested restricted stock at December 31, 2017, and changes during the year ended December 31, 2017, is presented below:



Non-Vested Restricted Stock	Number of Awards		Weighted- Average Grant Date Fair Value
Non-vested at December 31, 2016 (restated)	1,645		$	36.27
Granted	3,426		22.75
Vested	(946	)	32.16
Forfeited	(2,061	)	22.21
Non-vested at December 31, 2017	2,064		$	22.75

Restricted stock awards are granted subject to other service conditions or service and performance conditions (“Performance-Based Awards”). Restricted stock and performance-based awards are measured at the closing stock price at the date of grant and are recognized straight line over the requisite service period. During 2017, the Company issued 43,413 shares of restricted stock related to the 2016 performance share objectives. In 2017, the Company issued 304,300 market awards.

Employee Stock Purchase Plan

On February 1, 2012, the Company established a 10 years Employee Stock Purchase Plan (“ESPP” or “the ESPP Plan”) for certain eligible employees. The ESPP Plan is to be administered by the Company’s Board of Directors. The total number of shares available for purchase under the ESPP Plan is 0.5 million shares of the Company’s common stock. Employees participate over a six-month period through payroll withholdings and may purchase, at the end of the six-month period, the Company’s common stock at the lower of 85% of the fair market value on the first day of the offering period or the fair market value on the purchase date. No participant will be granted a right to purchase common stock under the ESPP Plan if such participant would own more than 5% of the total combined voting power of the Company. In addition, no participant may purchase more than a thousand shares of common stock within any purchase period or with a value greater than $25 thousand in any calendar year. The plan was indefinitely suspended on July 27, 2017.

401(k) Plan	12 Months Ended
401(k) Plan	Dec. 31, 2017
Retirement Benefits [Abstract]
401(k) Plan	401(k) Plan The Company has a 401(k) plan (the “401(k) Plan”) covering all eligible employees. The 401(k) Plan allows for a discretionary employer match. The Company incurred and expensed $2.9 million, $2.7 million, and $2.1 million for the years ended December 31, 2017, 2016 and 2015, respectively, in 401(k) Plan match contributions.

Restructuring Charges

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Restructuring Charges

In March 2016 and December 2016, the Company initiated a work-force reduction as part of a corporate restructuring, with reductions occurring across all levels and departments within the Company, primarily in an effort to reduce costs subsequent to an acquisition or divestiture. These measures were intended to reduce costs and to align the Company’s resources with its key strategic priorities. The Company authorized additional work force reduction initiatives throughout 2017. As of December 31, 2017, there were $0.5 million of accrued restructuring charges on the Consolidated Balance Sheets. A summary of the Company’s restructuring accrual at December 31, 2017, 2016, 2015 and changes during those years is presented below:



	Balance at December 31, 2016		Charges		Payments			Other Adjustments¹			Balance at December 31, 2017
Employment termination costs	$	1,181	$	10,739	$	(11,404	)	$	(42	)	$	474
Facilities consolidation	40		—		(16		)	—			24
Total	$	1,221	$	10,739	$	(11,420	)	$	(42	)	$	498



	Balance at December 31, 2015		Charges		Payments			Other Adjustments		Balance at December 31, 2016
Employment termination costs	$	—	$	6,333	$	(5,152	)	—		$	1,181
Facilities consolidation	54		—		(14		)	—		40
Total	$	54	$	6,333	$	(5,166	)	$	—	$	1,221



	Balance at December 31, 2014		Charges		Payments			Other Adjustments		Balance at December 31, 2015
Employment termination costs	$	—	$	4,883	$	(4,883	)	$	—	$	—
Facilities consolidation	—		63		(9		)	—		54
Total	$	—	$	4,946	$	(4,892	)	$	—	$	54

^{__________________________________________________________________________}


¹	Includes non-cash adjustments.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

The components of income or (loss) from continuing operations before income taxes are as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Domestic	$	(210,214	)	$	(116,730	)	$	(22,237	)
Foreign	(18,873		)	(10,359		)	(17,933		)
Total	$	(229,087	)	$	(127,089	)	$	(40,170	)

The components of income tax (expense) benefit from continuing operations are as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Current:
Federal	$	600		$	4,695		$	1,866
State	—			2,098			299
Foreign	(4,817		)	(2,743		)	(1,847		)
Deferred:
Federal	40,634			26,074			2,473
State	1,340			1,301			103
Foreign	(2,894		)	1,795			(506		)
Income tax benefit	$	34,863		$	33,220		$	2,388

Reconciliations of the statutory tax rates and the effective tax rates from continuing operations for the years ended December 31, 2017, 2016 and 2015 are as follows:



	Year ended December 31,
	2017		2016		2015
			(Restated)		(Restated)
Statutory rate	35	%	35	%	35	%
State taxes, net of federal benefit	1	%	3	%	1	%
Effect of rates different than statutory	(2	)%	(2	)%	(10	)%
Minority interest	(1	)%	(4	)%	(1	)%
Non-deductible stock based compensation	(2	)%	—	%	—	%
Other permanent adjustments	(2	)%	(1	)%	(6	)%
Research and development credit	—	%	2	%	5	%
Change in valuation allowance	(7	)%	(3	)%	(10	)%
Other	(2	)%	(1	)%	(3	)%
Tax Reform Rate Reduction	(3	)%	—	%	—	%
Acquisitions and restructuring related taxes	(2	)%	(3	)%	(5	)%
Net	15	%	26	%	6	%

Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities are as follows:



	December 31,
	2017			2016
				(Restated)
Deferred tax assets:
Accrued liabilities	$	259		$	22
Deferred revenue	18,721			52,102
Bad debts reserve	1,103			556
Deferred compensation	5,635			12,431
Federal net operating loss carry forwards	15,324			18,993
State net operating loss carry forwards	4,940			1,737
Foreign net operating loss carry forwards	10,212			13,243
Deferred rent	474			636
Capital loss carry forward	1,541			229
Transaction costs	—			2,038
Other	2,947			2,155
Total deferred tax assets	$	61,156		$	104,142
Deferred tax liabilities:
Intangible assets	$	(12,491	)	$	(16,014	)
Basis difference	(6,612		)	(12,859		)
Installment sale	(8,909		)	(23,177		)
Depreciation and amortization	(14,356		)	(28,134		)
Total deferred tax liabilities	(42,368		)	(80,184		)
Less: valuation allowance	(32,523		)	(14,180		)
Net deferred income tax (liabilities) assets	$	(13,735	)	$	9,778

As of December 31, 2017, the Company has federal and state income tax net operating loss (“NOL”) carryforwards of $72.7 million and $77.8 million, respectively, which will expire at various dates from 2018 through 2037. The Company also has foreign NOL carryforwards in various jurisdictions of $85.6 million that have various carryforward periods. Such NOL carryforwards expire as follows:



2018-2022	$	13,700
2023-2027	12,669
2028-2037	127,163
Indefinite	82,612
	$	236,144

In evaluating the Company’s ability to recover its deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax-planning strategies, and results of recent operations. In projecting future taxable income, the Company begins with historical results and incorporates assumptions including the amount of future state, federal and foreign pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax-planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimates the Company is using to manage the underlying businesses.

The foreign NOL carryforwards in the income tax returns filed included unrecognized tax benefits taken in prior years. The NOLs for which a deferred tax asset is recognized for financial statement purposes in accordance with ASC 740 are presented net of these unrecognized tax benefits.

The Company continues to evaluate the ability to realize all of its net deferred tax assets at each reporting date and records a benefit for deferred tax assets to the extent it has deferred tax liabilities that provide a source of income to benefit the deferred tax asset. As a result of this analysis, the Company recorded a valuation allowance against the net deferred tax assets of certain foreign jurisdictions as the realization of these assets is not more likely than not, given uncertainty of future earnings in these jurisdictions.

The Company is subject to taxation in the United States and various states and foreign jurisdictions. As of December 31, 2017, the Company’s tax years for 2014, 2015 and 2016 are subject to examination by the tax authorities. With few exceptions, as of December 31, 2017, the Company is no longer subject to U.S. federal, state, local, or foreign examinations by tax authorities for years before 2013.

The Company is currently under income tax examinations in New Jersey for the tax years 2012 through 2014. The Company does not believe that the results of this audit will have a material effect on its financial position or results of operations. In addition, the Company closed the Federal tax examination for the tax years 2013 and 2014 and the New York examination for the tax years 2012 to 2014 with no change.

The TCJA included a transition tax based on undistributed, untaxed foreign earnings analyzed in aggregate. The provisional analysis performed by the Company resulted in an overall untaxed deficit and no transition tax. In addition, no income taxes have been provided for any remaining undistributed foreign earnings not subject to the transition tax, or any additional outside basis difference inherent in these entities, as these amounts continue to be indefinitely reinvested in foreign operations. Should the Company decide to repatriate the foreign earnings, it would need to adjust its income tax provision in the period it determined that the earnings will no longer be indefinitely invested outside the United States. Due to the timing and circumstances of repatriation of such earnings, if any, it is not practicable to determine the unrecognized deferred tax liability relating to such amounts.

A reconciliation of the amounts of unrecognized tax benefits excluding interest, as restated, are as follows:



Unrecognized tax benefit at December 31, 2014	$	3,916
Increase for tax positions taken during prior year	54
Reduction due to lapse of applicable statute of limitations	(68		)
Increases for tax positions of current period	376
Unrecognized tax benefit at December 31, 2015	4,278
Decreases for tax positions taken during prior year	(35		)
Reduction due to lapse of applicable statute of limitations	(57		)
Increases for tax positions of current period	399
Unrecognized tax benefit at December 31, 2016	4,585
Increase for tax positions taken during prior year	1,823
Increases related to acquired entities	13,278
Reduction due to lapse of applicable statute of limitations	(1,512		)
Decreases related to divested entities	(13,645		)
Increases for tax positions of current period	1,946
Unrecognized tax benefit at December 31, 2017	$	6,475

Included in the balance of unrecognized tax benefits as of the years ended December 31, 2017, 2016 and 2015, are $7.1 million,$4.8 million and $4.4 million, respectively, of tax benefits that, if recognized, would affect the effective tax rate.

The Company recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. The liability for unrecognized tax benefits excludes accrued interest of $0.6 million, $0.2 million and $0.1 million, for the years ended December 31, 2017, 2016 and 2015, respectively. The Company believes that it is reasonably possible that approximately $2.8 million of its currently unrecognized tax benefits related to transfer pricing reserve and research and development credits, which are individually insignificant, may be recognized by the end of 2018 as a result of a lapse of the statute of limitations.

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Earnings Per Share

The following table provides a reconciliation of the numerator and denominator used in computing basic and diluted net income attributable to common stockholders per common share from continued and discontinued operations:



	Year ended December 31,
	2017			2016			2015
				Restated			Restated
Numerator - Basic:
Net loss from continuing operations	$	(194,224	)	$	(93,869	)	$	(37,782	)
Net (loss) income attributable to noncontrolling interests	(9,291		)	(15,203		)	(628		)
Net (loss) income from continuing operations attributable to Synchronoss	(184,933		)	(78,666		)	(37,154		)

Net income from discontinued operations, net of taxes	75,495			90,560			40,267
Net (loss) income attributable to Synchronoss	$	(109,438	)	$	11,894		$	3,113

Numerator - Diluted:
Net (loss) income from continuing operations attributable to Synchronoss	$	(184,933	)	$	(78,666	)	$	(37,154	)
Income effect for interest on convertible debt, net of tax	—			—			—
Net (loss) income from continuing operations adjusted for the convertible debt	(184,933		)	(78,666		)	(37,154		)

Net income from discontinued operations, net of taxes	75,495			90,560			40,267
Net income attributable to Synchronoss, adjusted for the convertible debt	$	(109,438	)	$	11,894		$	3,113

Denominator:
Weighted average common shares outstanding — basic	44,669			43,551			42,284
Dilutive effect of:
Shares from assumed conversion of convertible debt ⁽¹⁾	—			—			—
Options and unvested restricted shares	—			—			—
Weighted average common shares outstanding — diluted	44,669			43,551			42,284

Basic EPS
Continuing operations	$	(4.14	)	$	(1.81	)	$	(0.88	)
Discontinued operations	1.69			2.08			0.95
	$	(2.45	)	$	0.27		$	0.07
Diluted EPS
Continuing operations	$	(4.14	)	$	(1.81	)	$	(0.88	)
Discontinued operations	1.69			2.08			0.95
	$	(2.45	)	$	0.27		$	0.07

Anti-dilutive stock options excluded:	$	2,648		$	1,310		$	556

__________________________________________________________

¹ The calculation for each period does not include the effect of assumed conversion of convertible debt of 4,325,646 shares, which is based on 18.8072 shares per $1,000 principal amount of the 2019 Notes, because the effect would have been anti-dilutive.

Summary of Quarterly Results of Operations (Unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Summary of Quarterly Results of Operations (Unaudited)

Quarterly results of operations for the year ended December 31, 2017 were as follows:



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
2017	(In thousands, except per share data)
Net revenues	$	86,097		$	118,990		$	91,015		$	106,259
Gross profit⁽¹⁾	40,042			71,235			45,439			64,192
Loss from continuing operations	(51,347		)	(8,894		)	(36,139		)	(33,222		)
Net (loss) income	(61,586		)	(29,383		)	(36,364		)	8,604
Net (loss) income attributable to Synchronoss ⁽²⁾	(58,697		)	(26,568		)	(35,088		)	10,915

Basic:
Continuing operations⁽³⁾	$	(0.96	)	$	(0.44	)	$	(0.98	)	$	(1.75	)
Discontinued operations⁽³⁾	(0.37		)	(0.16		)	0.20			1.99
	$	(1.33	)	$	(0.60	)	$	(0.78	)	$	0.24
Diluted:
Continuing operations⁽³⁾	$	(0.96	)	$	(0.44	)	$	(0.98	)	$	(1.75	)
Discontinued operations⁽³⁾	(0.37		)	(0.16		)	0.20			1.99
	$	(1.33	)	$	(0.60	)	$	(0.78	)	$	0.24

The following tables includes unaudited financial data for the fiscal year quarters in 2016 and 2015, which have been adjusted for discontinued operations:



	Quarter Ended
(Restated)	March 31,			June 30,			September 30,			December 31,
2016	(In thousands, except per share data)
Net revenues	$	78,246		$	121,101		$	119,936		$	107,011
Gross profit⁽¹⁾	32,095			72,921			70,798			55,796
Loss from continuing operations	(45,343		)	(13,348		)	(12,226		)	(51,687		)
Net (loss) income	(32,336		)	4,692			(785		)	25,120
Net (loss) income attributable to Synchronoss ⁽²⁾	(29,329		)	7,832			2,562			30,829

Basic:
Continuing operations⁽³⁾	$	(0.65	)	$	(0.26	)	$	(0.15	)	$	(0.74	)
Discontinued operations⁽³⁾	(0.03		)	0.44			0.21			1.45
	$	(0.68	)	$	0.18		$	0.06		$	0.71
Diluted:
Continuing operations⁽³⁾	$	(0.65	)	$	(0.26	)	$	(0.15	)	$	(0.74	)
Discontinued operations⁽³⁾	(0.03		)	0.44			0.21			1.45
	$	(0.68	)	$	0.18		$	0.06		$	0.71



	Quarter Ended
(Restated)	March 31,		June 30,			September 30,			December 31,
2015	(In thousands, except per share data)
Net revenues	$	109,641	$	87,710		$	88,747		$	86,463
Gross profit⁽¹⁾	76,739		51,765			48,482			40,765
Net income (loss) from continuing operations	18,267		(7,328		)	(15,955		)	(32,097		)
Net income (loss)	19,738		7,409			(8,858		)	(15,804		)
Net income (loss) attributable to Synchronoss ⁽²⁾	19,738		7,409			(8,858		)	(15,176		)

Basic:
Continuing operations⁽³⁾	$	0.33	$	(0.39	)	$	(0.24	)	$	(0.57	)
Discontinued operations⁽³⁾	0.15		0.56			0.03			0.22
	$	0.48	$	0.17		$	(0.21	)	$	(0.35	)
Diluted:
Continuing operations⁽³⁾	$	0.30	$	(0.39	)	$	(0.24	)	$	(0.57	)
Discontinued operations⁽³⁾	0.13		0.56			0.03			0.22
	$	0.43	$	0.17		$	(0.21	)	$	(0.35	)

__________________________________________________________


⁽¹⁾	Gross profit is defined as net revenues less cost of services and excludes depreciation and amortization expense.


⁽²⁾	Net loss for the quarter ended March 31, 2016 included a $0.7 million income tax expense adjustment related to the elimination of the additional paid-in-capital (“APIC”) Pool as a result of the adoption of ASU 2016-09.


⁽³⁾	Per common share amounts for the quarters and full year have been calculated separately. Accordingly, quarterly amounts do not add to the annual amount because of differences in the number of weighted-average common shares outstanding during each period which results principally from the effect of issuing shares of the Company’s common stock and options throughout the year.

As discussed in the “Explanatory Note Regarding Restatement” in Part I, Item 1 of this this Annual Report on Form 10-K (“Form 10-K”) , this footnote discloses the nature of the restatement matters and adjustments and shows the impact of the restatement matters on revenues, expenses, income, assets, liabilities, equity, and the cumulative effects of these adjustments on the Consolidated Statement of Operations and Consolidated Balance Sheets for 2016 and 2015. In addition, this footnote shows the effects of the adjustment to opening retained earnings as of January 1, 2015, which adjustment reflects the impact of the restatement on periods prior to 2015.

Quarterly Financial Information (Unaudited) - Balance Sheets

The net effect of the restatement on the Company’s previously reported consolidated financial statements, as of the quarters ended March 31, June 30 and September 30, 2016 and 2015 (unaudited), are included in this Note 19 - Summary of Quarterly Results of Operations (Unaudited). Form 10-Q’s for the quarters ended March 31, 2017, June 30, 2017, and September 30, 2017 will be filed with the SEC concurrently with this Form 10-K.

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at September 30, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	123,319	$	—		$	—		$	—		$	(12,975	)	$	—		$	110,344
Restricted cash	—		—			—			—			12,975			—			12,975
Marketable securities	16,973		—			—			—			—			—			16,973
Accounts receivable, net	208,607		(155		)	(60,711		)	—			8,486			—			156,227
Prepaid expenses and other current assets	45,972		—			—			862			(143		)	649			47,340
Assets of discontinued operations, current	10,970		—			—			—			(9,338		)	—			1,632
Total current assets	405,841		(155		)	(60,711		)	862			(995		)	649			345,491
Marketable securities	3,968		—			—			—			—			—			3,968
Property and equipment, net	168,083		—			—			—			3,465			—			171,548
Goodwill	275,914		—			—			(54,903		)	16,490			(3,896		)	233,605
Intangible assets, net	215,666		—			—			(20,941		)	(8,560		)	—			186,165
Deferred tax assets	1,904		—			—			—			—			40,296			42,200
Other assets	9,920		—			—			(1,315		)	1,451			—			10,056
Assets of discontinued operations, non-current	43,433		—			—			—			(17,655		)	—			25,778
Total Assets	$	1,124,729	$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	28,724		$	—		$	—		$	—		$	—		$	—		$	28,724
Accrued expenses	54,066			—			5,229			441			300			(1,505		)	58,531
Deferred revenues	26,106			22,288			1,628			(4,345		)	2			—			45,679
Contingent consideration obligation	8,229			—			—			(4,824		)	—			—			3,405
Short-term debt	38,000			—			—			—			—			—			38,000
Total current liabilities	155,125			22,288			6,857			(8,728		)	302			(1,505		)	174,339
Lease financing obligation - long term	13,082			—			—			43			—			—			13,125
Convertible debt	225,938			—			—			—			—			—			225,938
Deferred tax liability	26,397			—			—			—			—			(16,380		)	10,017
Deferred revenues	—			41,934			17,274			—			—			—			59,208
Other liabilities	20,399			—			(16,691		)	—			1,569			2,731			8,008
Commitments and contingencies
Redeemable noncontrolling interests	52,616			—			—			(28,898		)	1,562			—			25,280
Stockholder's equity
Common stock	3			—			—			—			—			—			3
Treasury stock	(95,183		)	—			—			—			(1,584		)	—			(96,767		)
Additional paid-in capital	561,992			—			—			(7,667		)	(6,702		)	—			547,623
Accumulated other comprehensive loss	(31,788		)	—			639			—			295			107			(30,747		)
Retained earnings	196,148			(64,377		)	(68,790		)	(31,047		)	(1,246		)	52,096			82,784
Total stockholders' equity	631,172			(64,377		)	(68,151		)	(38,714		)	(9,237		)	52,203			502,896
Total liabilities & stockholders' equity	$	1,124,729		$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at June 30, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	111,028	$	—		$	—		$	—		$	(21,042	)	$	—		$	89,986
Restricted cash	—		—			—			—			21,042			—			21,042
Marketable securities	62,274		—			—			—			—			—			62,274
Accounts receivable, net	154,061		(174		)	(41,754		)	—			8,110			—			120,243
Prepaid expenses and other current assets	47,677		—			—			724			(142		)	649			48,908
Assets of discontinued operations, current	10,595		—			—			—			(8,963		)	—			1,632
Total current assets	385,635		(174		)	(41,754		)	724			(995		)	649			344,085
Marketable securities	13,949		—			—			—			—			—			13,949
Property and equipment, net	167,135		—			—			—			3,372			—			170,507
Goodwill	278,315		—			—			(54,901		)	16,488			(3,896		)	236,006
Intangible assets, net	222,045		—			—			(22,052		)	(5,602		)	—			194,391
Deferred tax assets	1,902		—			—			—			—			32,862			34,764
Other assets	10,050		—			—			(1,289		)	1,610			—			10,371
Assets of discontinued operations, non-current	44,001		—			—			—			(17,815		)	—			26,186
Total Assets	$	1,123,032	$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	35,150		$	—		$	—		$	—		$	—		$	—		$	35,150
Accrued expenses	52,534			—			16,005			285			300			(1,505		)	67,619
Deferred revenues	28,009			15,494			1,890			(3,251		)	2			—			42,144
Contingent consideration obligation	7,657			—			—			(2,903		)	—			—			4,754
Short-term debt	47,000			—			—			—			—			—			47,000
Total current liabilities	170,350			15,494			17,895			(5,869		)	302			(1,505		)	196,667
Lease financing obligation - long term	13,623			—			—			45			—			—			13,668
Convertible debt	225,585			—			—			—			—			—			225,585
Deferred tax liability	29,716			—			—			—			—			(16,380		)	13,336
Deferred revenues	—			42,266			19,241			—			—			—			61,507
Other liabilities	22,545			—			(18,585		)	—			1,633			2,731			8,324
Commitments and contingencies
Redeemable noncontrolling interests	55,459			—			—			(28,982		)	(1,197		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(95,812		)	—			—			—			(2,676		)	—			(98,488		)
Additional paid-in capital	547,970			—			—			(7,667		)	45			—			540,348
Accumulated other comprehensive loss	(34,880		)	—			670			—			295			107			(33,808		)
Retained earnings	188,472			(57,934		)	(60,975		)	(35,045		)	(1,344		)	44,662			77,836
Total stockholders' equity	605,754			(57,934		)	(60,305		)	(42,712		)	(3,680		)	44,769			485,892
Total liabilities & stockholders' equity	$	1,123,032		$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at March 31, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	113,084	$	—		$	—		$	—		$	(26,302	)	$	—		$	86,782
Restricted cash	—		—			—			—			26,302			—			26,302
Marketable securities	63,713		—			—			—			—			—			63,713
Accounts receivable, net	150,790		(42		)	(42,041		)	—			7,659			—			116,366
Prepaid expenses and other current assets	53,236		—			—			420			(817		)	649			53,488
Assets of discontinued operations, current	9,503		—			—			—			(8,415		)	—			1,088
Total current assets	390,326		(42		)	(42,041		)	420			(1,573		)	649			347,739
Marketable securities	17,934		—			—			—			—			—			17,934
Property and equipment, net	162,040		—			—			—			3,580			—			165,620
Goodwill	271,666		—			—			(55,637		)	16,488			(3,896		)	228,621
Intangible assets, net	230,986		—			—			(23,163		)	(3,462		)	—			204,361
Deferred tax assets	5,176		—			—			—			—			25,257			30,433
Other assets	10,867		—			—			(420		)	1,768			—			12,215
Assets of discontinued operations, non-current	44,568		—			—			—			(17,974		)	—			26,594
Total Assets	$	1,133,563	$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	33,171		$	—		$	—		$	—		$	—		$	—		$	33,171
Accrued expenses	48,695			—			29,763			(11		)	299			(1,504		)	77,242
Deferred revenues	32,113			8,860			1,378			(3,777		)	75			—			38,649
Contingent consideration obligation	1,271			—			—			373			—			—			1,644
Short-term debt	50,000			—			—			—			—			—			50,000
Total current liabilities	165,250			8,860			31,141			(3,415		)	374			(1,504		)	200,706
Lease financing obligation - long term	14,047			—			—			47			—			—			14,094
Convertible debt	225,231			—			—			—			—			—			225,231
Deferred tax liability	23,096			—			—			—			—			(16,380		)	6,716
Deferred revenues	—			36,039			6,646			—			—			—			42,685
Other liabilities	19,900			—			(4,114		)	—			1,696			2,731			20,213
Commitments and contingencies
Redeemable noncontrolling interests	58,323			—			—			(29,066		)	(3,977		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(72,368		)	—			—			—			(2,676		)	—			(75,044		)
Additional paid-in capital	535,945			—			—			(7,667		)	7,248			—			535,526
Accumulated other comprehensive loss	(29,254		)	—			562			—			294			107			(28,291		)
Retained earnings	193,389			(44,941		)	(76,276		)	(38,699		)	(4,132		)	37,056			66,397
Total stockholders' equity	627,716			(44,941		)	(75,714		)	(46,366		)	734			37,163			498,592
Total liabilities & stockholders' equity	$	1,133,563		$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517

Quarterly Financial Information (Unaudited) - Income Statements

The net effect of the restatement on the Company’s previously reported consolidated financial statements for the quarters ended March 31, June 30 and September 30, 2016 and 2015 (unaudited), are included in this Note 19 - Summary of Quarterly Results of Operations (Unaudited). Form 10-Q’s for the quarters ended March 31, 2017, June 30, 2017, and September 30, 2017 will be filed with the SEC concurrently with this Form 10-K.

The following table presents the Consolidated Statement of Operations (unaudited) as previously reported, restatement adjustments and the Consolidated Statement of Operations (unaudited) as adjusted for the three months ended December 31, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	121,796		$	(22,331	)	$	18,958		$	(11,412	)	$	—		$	—		$	107,011
Costs and expenses:
Cost of services	50,210			—			—			64			941			—			51,215
Research and development	28,273			—			—			—			1,316			—			29,589
Selling, general and administrative	43,297			—			(1,752		)	(75		)	137			—			41,607
Net change in contingent consideration obligation	3,631			—			—			(4,203		)	—			—			(572		)
Restructuring charges	1,360			—			—			—			—			—			1,360
Depreciation and amortization	25,302			—			—			(1,119		)	11,316			—			35,499
Total costs and expenses	152,073			—			(1,752		)	(5,333		)	13,710			—			158,698
Loss from continuing operations	(30,277		)	(22,331		)	20,710			(6,079		)	(13,710		)	—			(51,687		)
Interest income	936			—			—			(340		)	(181		)	—			415
Interest expense	(2,007		)	—			—			374			200			(975		)	(2,408		)
Other expense, net	2,049			—			(69		)	(830		)	(264		)	—			886
Loss from continuing operations, before taxes	(29,299		)	(22,331		)	20,641			(6,875		)	(13,955		)	(975		)	(52,794		)
Benefit for income taxes	7,176			—			—			—			—			7,284			14,460
Net loss from continuing operations	(22,123		)	(22,331		)	20,641			(6,875		)	(13,955		)	6,309			(38,334		)
Net income from discontinued operations, net of tax	43,668			—			5,329			18,116			—			(3,659		)	63,454
Net loss	21,545			(22,331		)	25,970			11,241			(13,955		)	2,650			25,120
Net loss attributable to redeemable noncontrolling interests	(2,760		)	—			—			—			(2,949		)	—			(5,709		)
Net loss attributable to Synchronoss	$	24,305		$	(22,331	)	$	25,970		$	11,241		$	(11,006	)	$	2,650		$	30,829

Basic:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Diluted:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Weighted-average common shares outstanding:
Basic	43,814																		43,814
Diluted	43,814																		43,814


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	132,480		$	(6,440	)	$	(7,648	)	$	1,544		$	—		$	—	$	119,936
Costs and expenses:
Cost of services	49,073			—			—			65			—			—		49,138
Research and development	28,141			—			—			—			2,889			—		31,030
Selling, general and administrative	30,934			2			(2,246		)	156			(19		)	—		28,827
Net change in contingent consideration obligation	572			—			—			(1,921		)	—			—		(1,349		)
Restructuring charges	924			—			—			—			—			—		924
Depreciation and amortization	24,692			—			—			(1,111		)	11			—		23,592
Total costs and expenses	134,336			2			(2,246		)	(2,811		)	2,881			—		132,162
Loss from continuing operations	(1,856		)	(6,442		)	(5,402		)	4,355			(2,881		)	—		(12,226		)
Interest income	271			—			—			—			—			—		271
Interest expense	(1,596		)	—			—			—			—			—		(1,596		)
Other expense, net	(167		)	—			16			—			—			—		(151		)
Loss from continuing operations, before taxes	(3,348		)	(6,442		)	(5,386		)	4,355			(2,881		)	—		(13,702		)
Benefit for income taxes	(1,621		)	—			—			—			—			5,231		3,610
Net loss from continuing operations	(4,969		)	(6,442		)	(5,386		)	4,355			(2,881		)	5,231		(10,092		)
Net income from discontinued operations, net of tax	9,802			—			(2,427		)	(272		)	(1		)	2,205		9,307
Net loss	4,833			(6,442		)	(7,813		)	4,083			(2,882		)	7,436		(785		)
Net loss attributable to redeemable noncontrolling interests	(2,843		)	—			—			—			(504		)	—		(3,347		)
Net loss attributable to Synchronoss	$	7,676		$	(6,442	)	$	(7,813	)	$	4,083		$	(2,378	)	$	7,436	$	2,562

Basic:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Diluted:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Weighted-average common shares outstanding:
Basic	43,560																	43,560
Diluted	43,560																	43,560


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	118,255		$	(12,840	)	$	16,211		$	(525	)	$	—		$	—		$	121,101
Costs and expenses:
Cost of services	48,467			—			—			(171		)	(116		)	—			48,180
Research and development	26,170			—			—			—			1,877			—			28,047
Selling, general and administrative	29,952			153			(472		)	296			(49		)	—			29,880
Net change in contingent consideration obligation	6,386			—			—			(3,276		)	—			—			3,110
Restructuring charges	1,139			—			—			—			—			—			1,139
Depreciation and amortization	25,262			—			—			(1,111		)	(58		)	—			24,093
Total costs and expenses	137,376			153			(472		)	(4,262		)	1,654			—			134,449
Loss from continuing operations	(19,121		)	(12,993		)	16,683			3,737			(1,654		)	—			(13,348		)
Interest income	591			—			—			—			—			—			591
Interest expense	(1,834		)	—			—			—			—			—			(1,834		)
Other expense, net	865			—			(197		)	—			—			—			668
Loss from continuing operations, before taxes	(19,499		)	(12,993		)	16,486			3,737			(1,654		)	—			(13,923		)
Benefit for income taxes	2,074			—			—			—			—			(2,444		)	(370		)
Net loss from continuing operations	(17,425		)	(12,993		)	16,486			3,737			(1,654		)	(2,444		)	(14,293		)
Net income from discontinued operations, net of tax	10,122			—			(1,188		)	—			1			10,050			18,985
Net loss	(7,303		)	(12,993		)	15,298			3,737			(1,653		)	7,606			4,692
Net loss attributable to redeemable noncontrolling interests	(2,864		)	—			—			—			(276		)	—			(3,140		)
Net loss attributable to Synchronoss	$	(4,439	)	$	(12,993	)	$	15,298		$	3,737		$	(1,377	)	$	7,606		$	7,832

Basic:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Diluted:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Weighted-average common shares outstanding:
Basic	43,450																		43,450
Diluted	43,450																		43,450


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting		Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	104,219		$	2,119	$	(18,086	)	$	(10,006	)	$	—		$	—		$	78,246
Costs and expenses:
Cost of services	46,448			—		—			(1		)	(296		)	—			46,151
Research and development	24,097			—		—			—			1,730			—			25,827
Selling, general and administrative	26,923			—		—			84			(1,093		)	—			25,914
Net change in contingent consideration obligation	341			—		—			(336		)	—			—			5
Restructuring charges	2,910			—		—			—			—			—			2,910
Depreciation and amortization	24,055			—		—			(1,111		)	(162		)	—			22,782
Total costs and expenses	124,774			—		—			(1,364		)	179			—			123,589
Loss from continuing operations	(20,555		)	2,119		(18,086		)	(8,642		)	(179		)	—			(45,343		)
Interest income	630			—		—			—			—			—			630
Interest expense	(1,576		)	—		—			—			—			—			(1,576		)
Other expense, net	(884		)	—		503			—			—			—			(381		)
Loss from continuing operations, before taxes	(22,385		)	2,119		(17,583		)	(8,642		)	(179		)	—			(46,670		)
Benefit for income taxes	361			—		—			—			—			15,159			15,520
Net loss from continuing operations	(22,024		)	2,119		(17,583		)	(8,642		)	(179		)	15,159			(31,150		)
Net income from discontinued operations, net of tax	10,941			—		(2,111		)	—			—			(10,016		)	(1,186		)
Net loss	(11,083		)	2,119		(19,694		)	(8,642		)	(179		)	5,143			(32,336		)
Net loss attributable to redeemable noncontrolling interests	(3,129		)	—		—			—			122			—			(3,007		)
Net loss attributable to Synchronoss	$	(7,954	)	$	2,119	$	(19,694	)	$	(8,642	)	$	(301	)	$	5,143		$	(29,329	)

Basic:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Diluted:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Weighted-average common shares outstanding:
Basic	43,423																	43,423
Diluted	43,423																	43,423


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended December 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	121,213		$	(2,519	)	$	(12,141	)	$	(20,090	)	$	—		$	—	$	86,463
Costs and expenses:
Cost of services	45,512			—			—			(17		)	203			—		45,698
Research and development	22,958			—			—			—			1,235			—		24,193
Selling, general and administrative	29,539			—			(3,042		)	—			8			—		26,505
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	(34		)	—			—			—			—			—		(34		)
Depreciation and amortization	20,931			—			—			(76		)	(172		)	—		20,683
Total costs and expenses	119,666			—			(3,042		)	662			1,274			—		118,560
Loss from continuing operations	1,547			(2,519		)	(9,099		)	(20,752		)	(1,274		)	—		(32,097		)
Interest income	564			—			—			—			—			—		564
Interest expense	(1,503		)	—			—			—			—			—		(1,503		)
Other expense, net	973			—			(149		)	(16		)	—			—		808
Loss from continuing operations, before taxes	1,581			(2,519		)	(9,248		)	(20,768		)	(1,274		)	—		(32,228		)
Benefit for income taxes	2,263			—			(534		)	—			—			5,381		7,110
Net loss from continuing operations	3,844			(2,519		)	(9,782		)	(20,768		)	(1,274		)	5,381		(25,118		)
Net income from discontinued operations, net of tax	7,478			—			—			—			—			1,836		9,314
Net loss	11,322			(2,519		)	(9,782		)	(20,768		)	(1,274		)	7,217		(15,804		)
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	5,270		$	(2,519	)	$	(9,782	)	$	(20,768	)	$	5,406		$	7,217	$	(15,176	)

Basic:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	(0.35	)
Diluted:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	1.26
Weighted-average common shares outstanding:
Basic	42,817																	42,817
Diluted	42,817																	42,817


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	109,297		$	(2,355	)	$	(18,195	)	$	—		$	—		$	—		$	88,747
Costs and expenses:
Cost of services	40,223			—			—			—			42			—			40,265
Research and development	23,986			—			—			—			165			—			24,151
Selling, general and administrative	20,410			—			—			—			(71		)	—			20,339
Restructuring charges	359			—			—			—			—			—			359
Depreciation and amortization	19,754			—			—			(20		)	(146		)	—			19,588
Total costs and expenses	104,732			—			—			(20		)	(10		)	—			104,702
Loss from continuing operations	4,565			(2,355		)	(18,195		)	20			10			—			(15,955		)
Interest income	546			—			—			—			—			—			546
Interest expense	(1,448		)	—			—			—			—			—			(1,448		)
Other expense, net	(1,030		)	—			109			—			—			—			(921		)
Loss from continuing operations, before taxes	2,633			(2,355		)	(18,086		)	20			10			—			(17,778		)
Benefit for income taxes	(4,448		)	—			—			—			—			12,228			7,780
Net loss from continuing operations	(1,815		)	(2,355		)	(18,086		)	20			10			12,228			(9,998		)
Net income from discontinued operations, net of tax	11,460			—			—			—			—			(10,320		)	1,140
Net loss	9,645			(2,355		)	(18,086		)	20			10			1,908			(8,858		)

Basic:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	0.27																		0.03
	$	0.23																	$	(0.21	)
Diluted:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	$	0.27																	$	0.03
	$	0.23																	$	(0.21	)
Weighted-average common shares outstanding:
Basic	42,491																		42,491
Diluted	42,491																		42,491


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	102,176		$	(5,586	)	$	(8,880	)	$	—		$	—		$	—		$	87,710
Costs and expenses:
Cost of services	35,945			—			—			—			—			—			35,945
Research and development	22,462			—			—			—			4			—			22,466
Selling, general and administrative	18,147			—			—			—			468			—			18,615
Restructuring charges	1,416			—			—			—			—			—			1,416
Depreciation and amortization	16,632			—			—			(20		)	(16		)	—			16,596
Total costs and expenses	94,602			—			—			(20		)	456			—			95,038
Loss from continuing operations	7,574			(5,586		)	(8,880		)	20			(456		)	—			(7,328		)
Interest income	471			—			—			—			—			—			471
Interest expense	(1,418		)	—			—			—			—			—			(1,418		)
Other expense, net	415			—			57			—			—			—			472
Loss from continuing operations, before taxes	7,042			(5,586		)	(8,823		)	20			(456		)	—			(7,803		)
Benefit for income taxes	(2,309		)	—			—			—			—			(6,101		)	(8,410		)
Net loss from continuing operations	4,733			(5,586		)	(8,823		)	20			(456		)	(6,101		)	(16,213		)
Net income from discontinued operations, net of tax	10,421			—			—			—			—			13,201			23,622
Net loss	15,154			(5,586		)	(8,823		)	20			(456		)	7,100			7,409

Basic:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Diluted:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Weighted-average common shares outstanding:
Basic	41,870																		41,870
Diluted	41,870																		41,870


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	95,431		$	(16,448	)	$	40,658		$	(10,000	)	$	—		$	—		$	109,641
Costs and expenses:
Cost of services	33,607			—			—			—			(705		)	—			32,902
Research and development	22,024			—			—			—			(71		)	—			21,953
Selling, general and administrative	20,315			—			—			—			(1,183		)	—			19,132
Restructuring charges	3,205			—			—			—			—			—			3,205
Depreciation and amortization	14,835			—			—			(20		)	(633		)	—			14,182
Total costs and expenses	93,986			—			—			(20		)	(2,592		)	—			91,374
Loss from continuing operations	1,445			(16,448		)	40,658			(9,980		)	2,592			—			18,267
Interest income	466			—			—			—			—			—			466
Interest expense	(1,342		)	—			—			—			—			—			(1,342		)
Other expense, net	14			—			(69		)	—			303			—			248
Loss from continuing operations, before taxes	583			(16,448		)	40,589			(9,980		)	2,895			—			17,639
Benefit for income taxes	(930		)	—			—			—			—			(3,162		)	(4,092		)
Net loss from continuing operations	(347		)	(16,448		)	40,589			(9,980		)	2,895			(3,162		)	13,547
Net income from discontinued operations, net of tax	10,908			—			—			—			—			(4,717		)	6,191
Net loss	10,561			(16,448		)	40,589			(9,980		)	2,895			(7,879		)	19,738

Basic:
Continuing operations	$	(0.01	)																$	0.33
Discontinued operations	0.26																		0.15
	$	0.25																	$	0.48
Diluted:
Continuing operations	$	(0.01	)																$	0.30
Discontinued operations	0.26																		0.13
	$	0.25																	$	0.43
Weighted-average common shares outstanding:
Basic	41,626																		41,626
Diluted	47,080																		47,080


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

Legal Matters	12 Months Ended
Legal Matters	Dec. 31, 2017
Legal Matters
Legal Matters	Legal Matters On May 1, 2017, May 2, 2017, June 8, 2017 and June 14, 2017, four putative class actions were filed against the Company and certain of its officers and directors in the United States District Court for the District of New Jersey (the “Securities Law Action”). After these cases were consolidated, the court appointed as lead plaintiff Employees’ Retirement System of the State of Hawaii, which filed, on November 20, 2017, a consolidated amended complaint purportedly on behalf of purchasers of our common stock between February 3, 2016 and June 13, 2017. The consolidated amended complaint asserts claims under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, and it alleges, among other things, that the defendants made false and misleading statements of material information concerning the Company’s financial results, business operations, and prospects. The plaintiff seeks unspecified damages, fees, interest, and costs. On February 2, 2018, the defendants filed a motion to dismiss the consolidated amended complaint in its entirety, with prejudice, which remains pending. We believe that the asserted claims lack merit, and we intend to defend against all of the claims vigorously. Due to the inherent uncertainties of litigation, we cannot predict the outcome of the actions at this time, and we can give no assurance that the asserted claims will not have a material adverse effect on our financial position or results of operations. On September 15, 2017, October 24, 2017, October 27, 2017 and October 30, 2017, Synchronoss shareholders filed derivative lawsuits against certain of the Company’s officers and directors and the Company (as nominal defendant) in the United States District Court for the District of New Jersey (the “Derivative Suits”). These lawsuits purport to allege claims related to breaches of fiduciary duties and unjust enrichment. The allegations in the Derivative Suits relate to substantially the same facts as those underlying the Securities Law Action described above. The plaintiffs seek unspecified damages and for the Company to take steps to improve its corporate governance and internal procedures. The plaintiffs in the Derivative Suits in which service of the complaints was effectuated have agreed to stay proceedings pending the court’s decision on the defendants’ motion to dismiss in the Securities Laws Action. The Company believes that the asserted claims lack merit, and we intend to defend against all of the claims vigorously. Due to the inherent uncertainties of litigation, the Company cannot predict the outcome of the Derivative Suits at this time, and the Company can give no assurance that the asserted claims will not have a material adverse effect on the Company’s financial position or results of operations. On October 7, 2014, the Company filed an amended complaint in the United States District Court for the District of New Jersey (Civ Act. No. 3:14-cv-06220) against F-Secure, claiming that F-Secure has infringed, and continues to infringe, several of the Company’s patents. In February 2015, the Company entered into a patent license and settlement agreement with F-Secure Corporation and F-Secure, Inc. whereby the Company granted each of these companies (but not their subsidiaries or affiliates) a limited license to our patents. As a result of entering into the patent license and settlement agreement, the parties filed a joint stipulation to dismiss the above complaint. Our 2011 acquisition agreement with Miyowa SA (“Miyowa”) provided that former shareholders of Miyowa would be eligible for earn-out payments to the extent specified business milestones were achieved following the acquisition. In December 2013, Eurowebfund and Bakamar, two former shareholders of Miyowa filed a complaint against the Company in the Commercial Court of Paris, France claiming that they are entitled to certain earn-out payments under the acquisition agreement. The Company was served with a copy of this complaint in January 2014. On December 3, 2015, the Court dismissed all claims in the complaint against the Company. On December 19, 2015, the former shareholders of Miyowa filed an appeal with the Court of Appeal of Paris, France, appealing the Court’s decision. On January 11, 2018, the Court of Appeal of Paris, France, dismissed the appeal. The plaintiffs have informed us that they will not be appealing this decision. On July 11, 2017, Shareholder Representative Services LLC, on behalf of the persons entitled to receive merger consideration (the “Sellers”) in connection with our acquisition of Razorsight, commenced arbitration against us with respect to a dispute over the amount due to the Sellers as additional consideration. Under the Razorsight purchase agreement, the Sellers are entitled to a percentage of any revenue recognized by us generated from the sale or licensing of Razorsight products in 2016 after a specific revenue threshold is obtained. The parties disagreed over the determination of the amount of revenue we recognized in 2016. The parties entered into an agreement resolving the arbitration in May 2018. Except as set forth above, the Company is not currently subject to any legal proceedings that could have a material adverse effect on its operations; however, it may from time to time become a party to various legal proceedings arising in the ordinary course of its business. The Company is currently the plaintiff in several patent infringement cases. The defendants in several of these cases have filed counterclaims. Although the Company cannot predict the outcome of the cases at this time due to the inherent uncertainties of litigation, the Company continues to pursue its claims and believes that the counterclaims are without merit, and the Company intends to defend all of such counterclaims.

Subsequent Events Review	12 Months Ended
Subsequent Events Review	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events Review	Subsequent Events Review Nasdaq Compliance On February 6, 2018, the Company received a notification letter from a Hearings Advisor from the Nasdaq Office of General Counsel informing the Company that the Panel granted the Company’s request for an extension until May 10, 2018 to become current with its filings with the SEC. Additionally, the extension was subject to the Company providing the Panel with periodic updates regarding its ongoing restatement of its financial statements and providing the Panel with an update issued to investors on or before March 31, 2018. The Panel granted the Company the maximum possible extension until the expiration of the Panel’s discretion to allow continued listing while the Company remained out of compliance with Nasdaq’s continued listing requirements. To comply with the Nasdaq extension requirements, the Company issued an update to investors on March 28, 2018. On May 4, 2018, the Company informed the Panel of its determination that it would be unable to satisfy the May 10, 2018 deadline. On May 11, 2018, the Company received a notification letter from the Panel indicating that trading in the Company’s common stock was suspended effective at the open of business on May 14, 2018. The Panel also determined to delist the Company’s shares from Nasdaq after applicable appeal periods have lapsed. The Company has appealed the decision to the Nasdaq Listing and Hearing Review Council. During the appeal process, the Company’s stock remains listed however trading in the Company’s common stock on Nasdaq remains suspended. While the Company’s common stock is suspended from trading on Nasdaq, the Company’s shares are currently quoted on the OTC Markets under the trading symbol SNCR. 2019 Notes Notice On June 13, 2018, The Bank of New York Mellon, in its capacity as trustee (the “Trustee”) under the indenture dated as of August 12, 2014 (the “Indenture”) governing the Company’s 0.75% Convertible Senior Notes due in 2019 (the “2019 Notes”), filed a verified complaint with the Court of Chancery of the State of Delaware, captioned The Bank of New York Mellon, as Indenture Trustee v. Synchronoss Technologies, Inc. (the “BNY Action”). The BNY Action complaint alleges that as a result of our common stock ceasing to be listed or quoted on Nasdaq and that an Event of Default under the Indenture has occurred as a result of our failure to provide a notice of such Fundamental Change, which, if true, following notice from holders of more than 25% of the outstanding principal under the Notes would trigger the acceleration of the principal and interest outstanding under the 2019 Notes. The complaint seeks a declaratory judgment that (i) a Fundamental Change occurred, (ii) the Company improperly failed to issue a Fundamental Change Company Notice (as defined in the Indenture), (iii) an Event of Default has occurred (as defined in the Indenture), (iv) the Notes have been accelerated, (v) outstanding principal and outstanding unpaid interest on the Notes became immediately due and payable as of June 11, 2018 and (vi) post-judgment interest shall accrue at the statutory rate from the date of declaratory judgment. The Company does not believe that a Fundamental Change has occurred under the Indenture. Therefore, the Company does not believe that any Event of Default, as defined in the Indenture, has occurred or is continuing and does not believe that the Trustee or any holders have a right to declare obligations under the Indenture due and payable. As such, the Company believes that the asserted claims lack merit, and the Company intends to defend against all of the claims vigorously. Due to the inherent uncertainties of litigation, the Company cannot predict the outcome of the BNY Action at this time, and the Company can give no assurance that the asserted claims will not have a material adverse effect on the Company’s financial position or results of operations. Preferred Shares See Note 13 - Capital Structure sub-section “Subsequent Events-Preferred Shares” for a description of the terms of the PIPE Purchase Agreement with Silver on February 15, 2018, in which the Company issued Series A Preferred Stock. SNCR LLC During the fourth quarter of 2017, the Company entered into a termination agreement with Goldman to terminate the venture, and provide a perpetual, irrevocable license of the venture’s intellectual property for use in Goldman’s back-office. As part of the agreement, the Company was relieved of any future obligations to support Goldman’s use of the software. The venture formally ended in the first quarter of 2018. Acquisition of honeybee In May 2018, the Company completed the acquisition of the honeybee software business, a provider of digital solutions targeted at optimizing the customer experience from Dixons Carphone plc. honeybee offers a digital transformation platform that makes it easier for companies to design and launch omni-channel customer journeys. The Company paid cash consideration of approximately $10.7 million. Customers of the honeybee platform, such as mobile operators and other communication service providers, can rapidly create and adapt digital sales processes for contact centers, retail stores, and online channels. This reduces complexity for the end-user as well as internal employees, while delivering a single customer experience at all touch-points and improved business outcomes such as reduced cost and increased revenue.

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2017

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

VALUATION AND QUALIFYING ACCOUNTS

December 31, 2017, 2016, and 2015:



	Beginning							Ending
	Balance		Additions		Reductions			Balance
	(In thousands)
Allowance for doubtful receivables
2017	$	1,459	$	7,590	$	(5,942	)	$	3,107
2016 (As Restated)	$	1,189	$	10,201	$	(9,931	)	$	1,459
2015 (As Restated)	$	88	$	2,032	$	(931	)	$	1,189



	Beginning						Ending
	Balance		Additions		Reductions		Balance
	(In thousands)
Allowance for loan loss
2017	$	—	$	14,562	$	—	$	14,562



	Beginning							Ending
	Balance		Additions		Reductions			Balance
	(In thousands)
Valuation allowance for deferred tax assets
2017	$	14,180	$	23,370	$	(5,027	)	$	32,523
2016 (As Restated)	$	10,804	$	3,783	$	(407	)	$	14,180
2015 (As Restated)	$	4,764	$	7,248	$	(1,208	)	$	10,804

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Basis of Presentation and Consolidation

Use of Estimates

Revenue Recognition and Deferred Revenue

Deferred Revenue

Service Level Standards

Cost of Revenues

Research and Development

Concentration of Credit Risk

Cash and Cash Equivalents

The Company considers all highly liquid investments purchased with an original maturity of three months or less at the date of acquisition to be cash equivalents.

Restricted Cash

Restricted cash includes amounts to various deposits, escrows and other cash collateral that are restricted by contractual obligation.

Derivatives

Marketable Securities

Accounts Receivable and Allowance for Doubtful Accounts

Allowance for Doubtful Accounts

Property and Equipment

Noncontrolling Interests

Noncontrolling Interests and Mandatorily Redeemable Financial Instruments

Business Combinations

Discontinued Operations

Investments in Affiliates and Other Entities

Allowance for Loan Losses

Impairment of Long-Lived Assets

There were no goodwill impairment charges recognized during the years ended December 31, 2017, 2016 and 2015.

Income Taxes

Foreign Currency

Gains or losses resulting from transactions denominated in foreign currencies are included in other income or expense, within the Consolidated Statements of Operations and were as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Net loss on foreign currency translations	$	(4,952	)	$	(270	)	$	(512	)

Comprehensive Income (Loss)

Basic and Diluted Net Income Attributable to Common Stockholders per Common Share

Basic earnings per share is calculated by using the weighted-average number of common shares outstanding during the period, excluding amounts associated with restricted shares.

Stock-Based Compensation

As of December 31, 2017, the Company maintains eight stock-based compensation plans.

Recently Issued Accounting Standards/Impact of New Accounting Pronouncements Adopted

Recently Issued Accounting Standards

Recent accounting pronouncements adopted



Standard	Description	Effect on the financial statements
Accounting Standards Update (“ASU”) 2017-04 Simplifying the Test for Goodwill Impairment	In January 2017, the Financial Accounting Standards Board (“FASB”) issued guidance which eliminates Step 2 from the goodwill impairment test. Under the amendments in this Update, an entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 also eliminates the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017.	The Company elected to early adopt this ASU for annual and interim goodwill impairment testing dates after January 1, 2017. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2020.



Standard	Description	Effect on the financial statements
ASU 2017-01 Business Combinations (Topic 805), Clarifying the Definition of a Business	In January 2017, FASB changed its definition of a business in an effort to help entities determine whether a set of transferred assets and activities is a business. The guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this threshold is met, the set of transferred assets and activities is not a business. If the threshold is not met, the entity evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The guidance narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue guidance. The guidance is effective for public business entities for annual periods beginning after 15 December 2017, and interim periods within those periods. For all other entities, it is effective for annual periods beginning after 15 December 2018, and interim periods within annual periods beginning after 15 December 2019. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-18 Statement of Cash Flows (Topic 230)	In November 2016, the FASB issued ASU 2016-18, which amends the guidance in ASC 230, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those years, with early adoption permitted.	The Company adopted this ASU on January 1, 2017 to each period presented and applied the changes to the Consolidated Statements of Cash Flows.
Date of adoption: January 1, 2017.
ASU 2016-17 Consolidation: Interest Held through Related Parties That Are under Common Control	In October 2016, the FASB issued ASU 2016-17, to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control within the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The standard is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no significant impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-16 Intra-Entity Transfers of Assets Other Than Inventory	In October 2016, the FASB issued ASU 2016-16, which requires entities to recognize at the transaction date the income tax effects for intra-entity transfers of assets other than inventory. The standard is effective for interim and annual reporting periods beginning after December 15, 2017, with early adoption permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings of $3.2 million as of January 1, 2017.



Date of adoption: January 1, 2017.
ASU 2016-15 Statement of Cash Flows	In August 2016, the FASB issued ASU 2016-15 which will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. ASU 2016-15 will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable.	The Company elected to early adopt this ASU on January 1, 2017 using a retrospective transition method. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.

Standards issued not yet adopted



Standard	Description	Effect on the financial statements
ASU 2017-09 Stock Compensation (Topic 718), Scope of Modification Accounting	In May 2017, FASB issued guidance which clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. Entities will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The guidance also clarifies that a modification to an award could be significant and therefore require disclosure, even if modification accounting is not required. ASU 2017-09 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2017. Early adoption is permitted as of the beginning of an annual period for which financial statements have not been issued. ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2018.
ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	In June 2016, the FASB issued ASU 2016-13 which replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for public companies in annual periods beginning after December 15, 2019, and interim periods within those years. Early adoption is permitted beginning after December 15, 2018 and interim periods within those years.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2020.
ASU 2016-02 Leases (Topic 842)	In February 2016, the FASB issued ASU 2016-02 which requires lessees to recognize, for all leases of 12 months or more, a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. Additionally, the guidance requires improved disclosures to help users of financial statements better understand the nature of an entity’s leasing activities. This ASU is effective for public reporting companies for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective approach.	The Company is in the process of evaluating the effect of the new guidance on its consolidated financial statements and disclosures.
Date of adoption: January 1, 2019.

Segment and Geographic

Segment and Geographic Information

Revenues by geography are based on the billing addresses of the Company’s customers.

Fair Value Measurements


•	Level 1 - Observable inputs - quoted prices in active markets for identical assets and liabilities;


•	Level 2 - Observable inputs other than the quoted prices in active markets for identical assets and liabilities includes quoted prices for similar instruments, quoted prices for identical or similar instruments in inactive markets, and amounts derived from valuation models where all significant inputs are observable in active markets; and


•	Level 3 - Unobservable inputs - includes amounts derived from valuation models where one or more significant inputs are unobservable and require the Company to develop relevant assumptions.

Restatement of Previously Issued Consolidated Financial Statements (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Changes and Error Corrections [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The following table presents the Consolidated Balance Sheet as previously reported, restatement adjustments and the Consolidated Balance Sheet as restated at December 31, 2016:



			Adjustments
	As Previously Reported		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
ASSETS
Current assets:
Cash and cash equivalents	$	181,018	$	—		$	—		$	—		$	(11,217	)	$	—		$	169,801
Restricted cash	—		—			—			—			41,632			—			41,632
Marketable securities	12,506		—			—			—			—			—			12,506
Accounts receivable, net	137,233		(344		)	(36,509		)	7,896			(802		)	—			107,474
Prepaid expenses and other current assets	33,696		—			—			1,408			(1,166		)	4,339			38,277
Total current assets	364,453		(344		)	(36,509		)	9,304			28,447			4,339			369,690
Restricted cash	30,000		—			—			—			(30,000		)	—			—
Marketable securities	2,974		—			—			—			—			—			2,974
Property and equipment, net	155,599		—			—			(823		)	3,429			—			158,205
Goodwill	269,905		—			—			(41,358		)	—			(3,896		)	224,651
Intangible assets, net	203,864		—			—			(19,830		)	(21,066		)	—			162,968
Deferred tax assets	1,503		—			—			—			—			11,783			13,286
Other assets	7,541		—			—			(70		)	1,187			—			8,658
Note receivable from related party	83,000		—			—			(12,731		)	—			—			70,269
Equity method investment	45,890		—			—			(2,240		)	—			—			43,650
Total Assets	$	1,164,729	$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	15,770		$	—		$	—		$	—		$	1,287		$	—		$	17,057
Accrued expenses	69,435			—			5,274			971			246			956			76,882
Deferred revenues	27,542			33,398			(151		)	(3,360		)	1			—			57,430
Contingent consideration obligation	11,860			—			—			(9,027		)	—			—			2,833
Short-term debt	29,000			—			—			—			—			—			29,000
Total current liabilities	153,607			33,398			5,123			(11,416		)	1,534			956			183,202
Lease financing obligation - long term	12,121			—			—			41			288			—			12,450
Long-term debt	226,291			—			—			—			—			—			226,291
Deferred tax liability	49,822			—			—			—			—			(46,314		)	3,508
Deferred revenues	12,134			52,965			531			—			—			—			65,630
Other liabilities	3,783			—			—			—			1,679			2,731			8,193
Redeemable noncontrolling interests	49,856			—			—			(28,813		)	4,237			—			25,280
Commitments and contingencies
Stockholder's equity
Common stock	5			—			—			—			—			—			5
Treasury stock	(95,183		)	—			—			—			(11,448		)	—			(106,631		)
Additional paid-in capital	575,093			—			—			(7,667		)	3,727			—			571,153
Accumulated other comprehensive loss	(43,253		)	—			658			—			138			107			(42,350		)
Retained earnings	220,453			(86,707		)	(42,821		)	(19,893		)	(18,158		)	54,746			107,620
Total stockholders' equity	657,115			(86,707		)	(42,163		)	(27,560		)	(25,741		)	54,853			529,797
Total liabilities & stockholders' equity	$	1,164,729		$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net revenues	$	476,750		$	(39,492	)	$	9,435		$	(20,399	)	$	—		$	—		$	426,294
Costs and expenses:
Cost of services	194,198			—			—			(43		)	529			—			194,684
Research and development	106,681			—			—			—			7,812			—			114,493
Selling, general and administrative	131,106			155			(4,470		)	461			(1,024		)	—			126,228
Net change in contingent consideration obligation	10,930			—			—			(9,736		)	—			—			1,194
Restructuring charges	6,333			—			—			—			—			—			6,333
Depreciation and amortization	99,311			—			—			(4,452		)	11,107			—			105,966
Total costs and expenses	548,559			155			(4,470		)	(13,770		)	18,424			—			548,898
Loss from continuing operations	(71,809		)	(39,647		)	13,905			(6,629		)	(18,424		)	—			(122,604		)
Interest income	2,428			—			—			(340		)	(181		)	—			1,907
Interest expense	(7,013		)	—			—			374			200			(975		)	(7,414		)
Other expense, net	1,863			—			253			(830		)	(264		)	—			1,022
Loss from continuing operations, before taxes	(74,531		)	(39,647		)	14,158			(7,425		)	(18,669		)	(975		)	(127,089		)
Benefit for income taxes	7,990			—			—			—			—			25,230			33,220
Net loss from continuing operations	(66,541		)	(39,647		)	14,158			(7,425		)	(18,669		)	24,255			(93,869		)
Net income from discontinued operations, net of tax	74,533			—			(397		)	17,844			—			(1,420		)	90,560
Net loss	7,992			(39,647		)	13,761			10,419			(18,669		)	22,835			(3,309		)
Net loss attributable to redeemable noncontrolling interests	(11,596		)	—			—			—			(3,607		)	—			(15,203		)
Net loss attributable to Synchronoss	$	19,588		$	(39,647	)	$	13,761		$	10,419		$	(15,062	)	$	22,835		$	11,894

Basic:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Diluted:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Weighted-average common shares outstanding:
Basic	43,571																		43,551
Diluted	43,571																		43,551


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Restated
Net revenues	$	428,117		$	(26,908	)	$	1,442		$	(30,090	)	$	—		$	—	$	372,561
Costs and expenses:
Cost of services	155,287			—			—			(17		)	(460		)	—		154,810
Research and development	91,430			—			—			—			1,333			—		92,763
Selling, general and administrative	88,411			—			(3,042		)	—			(778		)	—		84,591
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	4,946			—			—			—			—			—		4,946
Depreciation and amortization	72,152			—			—			(136		)	(967		)	—		71,049
Total costs and expenses	412,986			—			(3,042		)	602			(872		)	—		409,674
Loss from continuing operations	15,131			(26,908		)	4,484			(30,692		)	872			—		(37,113		)
Interest income	2,047			—			—			—			—			—		2,047
Interest expense	(5,711		)	—			—			—			—			—		(5,711		)
Other expense, net	372			—			(52		)	(16		)	303			—		607
Loss from continuing operations, before taxes	11,839			(26,908		)	4,432			(30,708		)	1,175			—		(40,170		)
Benefit for income taxes	(5,424		)	—			(534		)	—			—			8,346		2,388
Net loss from continuing operations	6,415			(26,908		)	3,898			(30,708		)	1,175			8,346		(37,782		)
Net income from discontinued operations, net of tax	40,267			—			—			—			—			—		40,267
Net loss	46,682			(26,908		)	3,898			(30,708		)	1,175			8,346		2,485
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	40,630		$	(26,908	)	$	3,898		$	(30,708	)	$	7,855		$	8,346	$	3,113

Basic:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Diluted:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Weighted-average common shares outstanding:
Basic	42,284																	42,284
Diluted	42,284																	42,284


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture		Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	7,992		$	(39,647	)	$	13,761		$	10,419	$	(18,669	)	$	22,835		$	(3,309	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(4,042		)	—			12			—		23			(107		)	(4,114		)
Unrealized gain (loss) on securities	198			—			(141		)	—		(161		)	107			3
Net loss on intra-entity foreign currency transactions	(725		)	—			—			—		—			—			(725		)
Total other comprehensive loss	(4,569		)	—			(129		)	—		(138		)	—			(4,836		)
Comprehensive (loss) income	$	3,423		$	(39,647	)	$	13,632		$	10,419	$	(18,807	)	$	22,835		$	(8,145	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	(11,596	)	$	—		$	—		$	—	$	(3,607	)	$	—		$	(15,203	)
Total comprehensive (loss) income attributable to Synchronoss	$	15,019		$	(39,647	)	$	13,632		$	10,419	$	(15,200	)	$	22,835		$	7,058



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue		Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	46,682		$	(26,908	)	$	3,898	$	(30,708	)	$	1,175		$	8,346		$	2,485
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(17,281		)	—			547		—			(58		)	(913		)	(17,705		)
Unrealized gain (loss) on securities	(54		)	—			—		—			53			(19		)	(20		)
Net loss on intra-entity foreign currency transactions	(1,335		)	—			—		—			—			—			(1,335		)
Total other comprehensive loss	(18,670		)	—			547		—			(5		)	(932		)	(19,060		)
Comprehensive (loss) income	$	28,012		$	(26,908	)	$	4,445	$	(30,708	)	$	1,170		$	7,414		$	(16,575	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	6,052		$	—		$	—	$	—		$	(6,680	)	$	—		$	(628	)
Total comprehensive (loss) income attributable to Synchronoss	$	21,960		$	(26,908	)	$	4,445	$	(30,708	)	$	7,850		$	7,414		$	(15,947	)



									Additional Paid-In Capital		Accumulated Other Comprehensive Income (Loss)			Retained Earnings			Total Stockholders’ Equity
	Common Stock			Treasury Stock
	Shares	Amount		Shares		Amount
Balance at December 31, 2014 (As Previously Reported)	46,444	$	4	(3,733	)	$	(66,336	)	$	454,740	$	(20,014	)	$	160,713		529,107
Adjustments from:
Revenue - Hosting, before income tax effect	—	—		—		—			—		—			(20,152		)	(20,152		)
Revenue - Evidence of Arrangement and Other Revenue, before income tax effect	—	—		—		—			—		240			(60,478		)	(60,238		)
Acquisitions & Divestiture, before income tax effect	—	—		—		—			—		—			(5,960		)	(5,960		)
Capitalized Software and Other, before income tax effect	176	—		(159	)	(1,991		)	2,408		281			(4,599		)	(3,901		)
Income tax adjustments	—	—		—		—			—		1,039			23,569			24,608
Total adjustments	176	—		(159	)	(1,991		)	2,408		1,560			(67,620		)	(65,643		)
Balance at December 31, 2014 (As Restated)	46,620	$	4	(3,892	)	$	(68,327	)	$	457,148	$	(18,454	)	$	93,093		$	463,464



	As Previously Reported			Adjustments			Effect of Early Adoption of ASU 2016-18		As Restated
Operating activities:
Net loss continuing operations	$	(66,541	)	$	(27,328	)	$	—	$	(93,869	)
Net loss from discontinued operations	74,533			16,027			—		90,560
Gain (loss) on sale of discontinued operations, net of tax	(95,311		)	(17,818		)	—		(113,129		)

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	99,311			(4,400		)	—		94,911
Impairment of long-lived assets and capitalized software	—			11,055			—		11,055
Amortization of debt issuance costs	1,607			—			—		1,607
Accrued PIK interest	—			(34		)	—		(34		)
Gain (loss) on disposals	(952		)	830			—		(122		)
Discontinued operations non-cash and working capital adjustments	—			371			—		371
Amortization of bond premium	1,416			—			—		1,416
Deferred income taxes	32,826			(15,678		)	—		17,148
Non-cash interest on leased facility	1,111			281			—		1,392
Stock-based compensation	33,979			199			—		34,178
Contingent consideration obligation	10,930			(9,736		)	—		1,194
Changes in operating assets and liabilities:	—			—
Accounts receivable, net of allowance for doubtful accounts	(1,662		)	(11,988		)	—		(13,650		)
Prepaid expenses and other current assets	12,644			19,004			—		31,648
Other assets	10,054			(1,174		)	—		8,880
Accounts payable	(11,139		)	1,050			—		(10,089		)
Accrued expenses	22,024			(29,547		)	—		(7,523		)
Other liabilities	(6,558		)	—			—		(6,558		)
Deferred revenues	24,317			30,856			—		55,173
Net cash provided by operating activities	142,589			(38,030		)	—		104,559

Investing activities:
Purchases of fixed assets	(58,542		)	15,972			—		(42,570		)
Purchases of intangible assets and capitalized software	—			(7,677		)	—		(7,677		)
Purchases of marketable securities available-for-sale	(13,445		)	—			—		(13,445		)
Maturities of marketable securities available-for-sale	82,904			—			—		82,904
Change in restricted cash	(30,000		)	—			30,000		—
Proceeds from the sale of discontinued operations	18,135			9,200			—		27,335
Businesses acquired, net of cash	(98,428		)	12,106			—		(86,322		)
Net cash provided by (used in) investing activities	(99,376		)	29,601			30,000		(39,775		)



Financing activities:
Proceeds from the exercise of stock options	13,912			(279	)	—	13,633
Taxes paid on withholding shares	(8,885		)	8,885		—	—
Debt issuance costs related to the Credit Facility	(1,346		)	—		—	(1,346		)
Borrowings on revolving line of credit	144,000			—		—	144,000
Repayment of revolving line of credit	(115,000		)	—		—	(115,000		)
Repurchases of common stock	(40,025		)	—		—	(40,025		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	2,183			—		—	2,183
Repayments of capital lease obligations	(3,815		)	—		—	(3,815		)
Net cash (used in) provided by financing activities	(8,976		)	8,606		—	(370		)
Effect of exchange rate changes on cash	(853		)	—		—	(853		)
Net increase in cash and cash equivalents	33,384			177		30,000	63,561
Cash and cash equivalents at beginning of period	147,634			238		—	147,872
Cash and cash equivalents at end of period	181,018			415		30,000	211,433
Cash and cash equivalents	181,018			(11,217	)	—	169,801
Restricted cash	—			11,632		30,000	41,632
Total cash and cash equivalents at end of period	181,018			415		30,000	211,433

Supplemental disclosures of cash flow information:
Cash paid for income taxes	4,661						4,661
Cash paid for interest	6,981						6,981

Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition	$	22,000					$	22,000



	As Previously Reported			Adjustments			As Restated
Operating activities:
Net loss continuing operations	$	6,415		$	(44,197	)	$	(37,782	)
Net loss from discontinued operations	40,267			—			40,267

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	72,152			(1,103		)	71,049
Amortization of debt issuance costs	1,501			—			1,501
Gain (loss) on disposals	16			—			16
Amortization of bond premium	1,705			—			1,705
Deferred income taxes	8,319			(8,772		)	(453		)
Non-cash interest on leased facility	924			—			924
Stock-based compensation	31,711			(307		)	31,404
Contingent consideration obligation	(772		)	757			(15		)
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts	(27,577		)	7,803			(19,774		)
Prepaid expenses and other current assets	(8,543		)	(514		)	(9,057		)
Other assets	(4,282		)	531			(3,751		)
Accounts payable	6,185			(13,948		)	(7,763		)
Accrued expenses	16,333			(17,043		)	(710		)
Other liabilities	(402		)	2,530			2,128
Deferred revenues	(4,130		)	26,427			22,297
Net cash provided by operating activities	139,822			(47,836		)	91,986

Investing activities:
Purchases of fixed assets	(59,960		)	2,294			(57,666		)
Purchases of intangible assets and capitalized software	(1,200		)	(1,353		)	(2,553		)
Purchases of marketable securities available-for-sale	(139,569		)	—			(139,569		)
Maturities of marketable securities available-for-sale	106,210			—			106,210
Change in restricted cash	—			—			—
Businesses acquired, net of cash	(131,592		)	30,090			(101,502		)
Net cash provided by (used in) investing activities	(226,111		)	31,031			(195,080		)

Financing activities:
Proceeds from the exercise of stock options	19,936			—			19,936
Taxes paid on withholding shares	(17,043		)	17,043			—
Payments on contingent consideration obligation	(4,468		)	—			(4,468		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	1,902			—			1,902
Repayments of capital lease obligations	(2,021		)	—			(2,021		)
Net cash (used in) provided by financing activities	(1,694		)	17,043			15,349
Effect of exchange rate changes on cash	(350		)	—			(350		)
Net increase in cash and cash equivalents	(88,333		)	238			(88,095		)
Cash and cash equivalents at beginning of period	235,967			—			235,967
Cash and cash equivalents at end of period	$	147,634		$	238		$	147,872

Supplemental disclosures of cash flow information:
Cash paid for income taxes	$	29,868					$	29,868
Cash paid for interest	$	5,791					$	5,791

* Note there was no effect of early adopting ASU Topic 230

See accompanying notes to consolidated financial statements.



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	123,319	$	—		$	—		$	—		$	(12,975	)	$	—		$	110,344
Restricted cash	—		—			—			—			12,975			—			12,975
Marketable securities	16,973		—			—			—			—			—			16,973
Accounts receivable, net	208,607		(155		)	(60,711		)	—			8,486			—			156,227
Prepaid expenses and other current assets	45,972		—			—			862			(143		)	649			47,340
Assets of discontinued operations, current	10,970		—			—			—			(9,338		)	—			1,632
Total current assets	405,841		(155		)	(60,711		)	862			(995		)	649			345,491
Marketable securities	3,968		—			—			—			—			—			3,968
Property and equipment, net	168,083		—			—			—			3,465			—			171,548
Goodwill	275,914		—			—			(54,903		)	16,490			(3,896		)	233,605
Intangible assets, net	215,666		—			—			(20,941		)	(8,560		)	—			186,165
Deferred tax assets	1,904		—			—			—			—			40,296			42,200
Other assets	9,920		—			—			(1,315		)	1,451			—			10,056
Assets of discontinued operations, non-current	43,433		—			—			—			(17,655		)	—			25,778
Total Assets	$	1,124,729	$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	28,724		$	—		$	—		$	—		$	—		$	—		$	28,724
Accrued expenses	54,066			—			5,229			441			300			(1,505		)	58,531
Deferred revenues	26,106			22,288			1,628			(4,345		)	2			—			45,679
Contingent consideration obligation	8,229			—			—			(4,824		)	—			—			3,405
Short-term debt	38,000			—			—			—			—			—			38,000
Total current liabilities	155,125			22,288			6,857			(8,728		)	302			(1,505		)	174,339
Lease financing obligation - long term	13,082			—			—			43			—			—			13,125
Convertible debt	225,938			—			—			—			—			—			225,938
Deferred tax liability	26,397			—			—			—			—			(16,380		)	10,017
Deferred revenues	—			41,934			17,274			—			—			—			59,208
Other liabilities	20,399			—			(16,691		)	—			1,569			2,731			8,008
Commitments and contingencies
Redeemable noncontrolling interests	52,616			—			—			(28,898		)	1,562			—			25,280
Stockholder's equity
Common stock	3			—			—			—			—			—			3
Treasury stock	(95,183		)	—			—			—			(1,584		)	—			(96,767		)
Additional paid-in capital	561,992			—			—			(7,667		)	(6,702		)	—			547,623
Accumulated other comprehensive loss	(31,788		)	—			639			—			295			107			(30,747		)
Retained earnings	196,148			(64,377		)	(68,790		)	(31,047		)	(1,246		)	52,096			82,784
Total stockholders' equity	631,172			(64,377		)	(68,151		)	(38,714		)	(9,237		)	52,203			502,896
Total liabilities & stockholders' equity	$	1,124,729		$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at June 30, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	111,028	$	—		$	—		$	—		$	(21,042	)	$	—		$	89,986
Restricted cash	—		—			—			—			21,042			—			21,042
Marketable securities	62,274		—			—			—			—			—			62,274
Accounts receivable, net	154,061		(174		)	(41,754		)	—			8,110			—			120,243
Prepaid expenses and other current assets	47,677		—			—			724			(142		)	649			48,908
Assets of discontinued operations, current	10,595		—			—			—			(8,963		)	—			1,632
Total current assets	385,635		(174		)	(41,754		)	724			(995		)	649			344,085
Marketable securities	13,949		—			—			—			—			—			13,949
Property and equipment, net	167,135		—			—			—			3,372			—			170,507
Goodwill	278,315		—			—			(54,901		)	16,488			(3,896		)	236,006
Intangible assets, net	222,045		—			—			(22,052		)	(5,602		)	—			194,391
Deferred tax assets	1,902		—			—			—			—			32,862			34,764
Other assets	10,050		—			—			(1,289		)	1,610			—			10,371
Assets of discontinued operations, non-current	44,001		—			—			—			(17,815		)	—			26,186
Total Assets	$	1,123,032	$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	35,150		$	—		$	—		$	—		$	—		$	—		$	35,150
Accrued expenses	52,534			—			16,005			285			300			(1,505		)	67,619
Deferred revenues	28,009			15,494			1,890			(3,251		)	2			—			42,144
Contingent consideration obligation	7,657			—			—			(2,903		)	—			—			4,754
Short-term debt	47,000			—			—			—			—			—			47,000
Total current liabilities	170,350			15,494			17,895			(5,869		)	302			(1,505		)	196,667
Lease financing obligation - long term	13,623			—			—			45			—			—			13,668
Convertible debt	225,585			—			—			—			—			—			225,585
Deferred tax liability	29,716			—			—			—			—			(16,380		)	13,336
Deferred revenues	—			42,266			19,241			—			—			—			61,507
Other liabilities	22,545			—			(18,585		)	—			1,633			2,731			8,324
Commitments and contingencies
Redeemable noncontrolling interests	55,459			—			—			(28,982		)	(1,197		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(95,812		)	—			—			—			(2,676		)	—			(98,488		)
Additional paid-in capital	547,970			—			—			(7,667		)	45			—			540,348
Accumulated other comprehensive loss	(34,880		)	—			670			—			295			107			(33,808		)
Retained earnings	188,472			(57,934		)	(60,975		)	(35,045		)	(1,344		)	44,662			77,836
Total stockholders' equity	605,754			(57,934		)	(60,305		)	(42,712		)	(3,680		)	44,769			485,892
Total liabilities & stockholders' equity	$	1,123,032		$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at March 31, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	113,084	$	—		$	—		$	—		$	(26,302	)	$	—		$	86,782
Restricted cash	—		—			—			—			26,302			—			26,302
Marketable securities	63,713		—			—			—			—			—			63,713
Accounts receivable, net	150,790		(42		)	(42,041		)	—			7,659			—			116,366
Prepaid expenses and other current assets	53,236		—			—			420			(817		)	649			53,488
Assets of discontinued operations, current	9,503		—			—			—			(8,415		)	—			1,088
Total current assets	390,326		(42		)	(42,041		)	420			(1,573		)	649			347,739
Marketable securities	17,934		—			—			—			—			—			17,934
Property and equipment, net	162,040		—			—			—			3,580			—			165,620
Goodwill	271,666		—			—			(55,637		)	16,488			(3,896		)	228,621
Intangible assets, net	230,986		—			—			(23,163		)	(3,462		)	—			204,361
Deferred tax assets	5,176		—			—			—			—			25,257			30,433
Other assets	10,867		—			—			(420		)	1,768			—			12,215
Assets of discontinued operations, non-current	44,568		—			—			—			(17,974		)	—			26,594
Total Assets	$	1,133,563	$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	33,171		$	—		$	—		$	—		$	—		$	—		$	33,171
Accrued expenses	48,695			—			29,763			(11		)	299			(1,504		)	77,242
Deferred revenues	32,113			8,860			1,378			(3,777		)	75			—			38,649
Contingent consideration obligation	1,271			—			—			373			—			—			1,644
Short-term debt	50,000			—			—			—			—			—			50,000
Total current liabilities	165,250			8,860			31,141			(3,415		)	374			(1,504		)	200,706
Lease financing obligation - long term	14,047			—			—			47			—			—			14,094
Convertible debt	225,231			—			—			—			—			—			225,231
Deferred tax liability	23,096			—			—			—			—			(16,380		)	6,716
Deferred revenues	—			36,039			6,646			—			—			—			42,685
Other liabilities	19,900			—			(4,114		)	—			1,696			2,731			20,213
Commitments and contingencies
Redeemable noncontrolling interests	58,323			—			—			(29,066		)	(3,977		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(72,368		)	—			—			—			(2,676		)	—			(75,044		)
Additional paid-in capital	535,945			—			—			(7,667		)	7,248			—			535,526
Accumulated other comprehensive loss	(29,254		)	—			562			—			294			107			(28,291		)
Retained earnings	193,389			(44,941		)	(76,276		)	(38,699		)	(4,132		)	37,056			66,397
Total stockholders' equity	627,716			(44,941		)	(75,714		)	(46,366		)	734			37,163			498,592
Total liabilities & stockholders' equity	$	1,133,563		$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	121,796		$	(22,331	)	$	18,958		$	(11,412	)	$	—		$	—		$	107,011
Costs and expenses:
Cost of services	50,210			—			—			64			941			—			51,215
Research and development	28,273			—			—			—			1,316			—			29,589
Selling, general and administrative	43,297			—			(1,752		)	(75		)	137			—			41,607
Net change in contingent consideration obligation	3,631			—			—			(4,203		)	—			—			(572		)
Restructuring charges	1,360			—			—			—			—			—			1,360
Depreciation and amortization	25,302			—			—			(1,119		)	11,316			—			35,499
Total costs and expenses	152,073			—			(1,752		)	(5,333		)	13,710			—			158,698
Loss from continuing operations	(30,277		)	(22,331		)	20,710			(6,079		)	(13,710		)	—			(51,687		)
Interest income	936			—			—			(340		)	(181		)	—			415
Interest expense	(2,007		)	—			—			374			200			(975		)	(2,408		)
Other expense, net	2,049			—			(69		)	(830		)	(264		)	—			886
Loss from continuing operations, before taxes	(29,299		)	(22,331		)	20,641			(6,875		)	(13,955		)	(975		)	(52,794		)
Benefit for income taxes	7,176			—			—			—			—			7,284			14,460
Net loss from continuing operations	(22,123		)	(22,331		)	20,641			(6,875		)	(13,955		)	6,309			(38,334		)
Net income from discontinued operations, net of tax	43,668			—			5,329			18,116			—			(3,659		)	63,454
Net loss	21,545			(22,331		)	25,970			11,241			(13,955		)	2,650			25,120
Net loss attributable to redeemable noncontrolling interests	(2,760		)	—			—			—			(2,949		)	—			(5,709		)
Net loss attributable to Synchronoss	$	24,305		$	(22,331	)	$	25,970		$	11,241		$	(11,006	)	$	2,650		$	30,829

Basic:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Diluted:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Weighted-average common shares outstanding:
Basic	43,814																		43,814
Diluted	43,814																		43,814


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	132,480		$	(6,440	)	$	(7,648	)	$	1,544		$	—		$	—	$	119,936
Costs and expenses:
Cost of services	49,073			—			—			65			—			—		49,138
Research and development	28,141			—			—			—			2,889			—		31,030
Selling, general and administrative	30,934			2			(2,246		)	156			(19		)	—		28,827
Net change in contingent consideration obligation	572			—			—			(1,921		)	—			—		(1,349		)
Restructuring charges	924			—			—			—			—			—		924
Depreciation and amortization	24,692			—			—			(1,111		)	11			—		23,592
Total costs and expenses	134,336			2			(2,246		)	(2,811		)	2,881			—		132,162
Loss from continuing operations	(1,856		)	(6,442		)	(5,402		)	4,355			(2,881		)	—		(12,226		)
Interest income	271			—			—			—			—			—		271
Interest expense	(1,596		)	—			—			—			—			—		(1,596		)
Other expense, net	(167		)	—			16			—			—			—		(151		)
Loss from continuing operations, before taxes	(3,348		)	(6,442		)	(5,386		)	4,355			(2,881		)	—		(13,702		)
Benefit for income taxes	(1,621		)	—			—			—			—			5,231		3,610
Net loss from continuing operations	(4,969		)	(6,442		)	(5,386		)	4,355			(2,881		)	5,231		(10,092		)
Net income from discontinued operations, net of tax	9,802			—			(2,427		)	(272		)	(1		)	2,205		9,307
Net loss	4,833			(6,442		)	(7,813		)	4,083			(2,882		)	7,436		(785		)
Net loss attributable to redeemable noncontrolling interests	(2,843		)	—			—			—			(504		)	—		(3,347		)
Net loss attributable to Synchronoss	$	7,676		$	(6,442	)	$	(7,813	)	$	4,083		$	(2,378	)	$	7,436	$	2,562

Basic:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Diluted:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Weighted-average common shares outstanding:
Basic	43,560																	43,560
Diluted	43,560																	43,560


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	118,255		$	(12,840	)	$	16,211		$	(525	)	$	—		$	—		$	121,101
Costs and expenses:
Cost of services	48,467			—			—			(171		)	(116		)	—			48,180
Research and development	26,170			—			—			—			1,877			—			28,047
Selling, general and administrative	29,952			153			(472		)	296			(49		)	—			29,880
Net change in contingent consideration obligation	6,386			—			—			(3,276		)	—			—			3,110
Restructuring charges	1,139			—			—			—			—			—			1,139
Depreciation and amortization	25,262			—			—			(1,111		)	(58		)	—			24,093
Total costs and expenses	137,376			153			(472		)	(4,262		)	1,654			—			134,449
Loss from continuing operations	(19,121		)	(12,993		)	16,683			3,737			(1,654		)	—			(13,348		)
Interest income	591			—			—			—			—			—			591
Interest expense	(1,834		)	—			—			—			—			—			(1,834		)
Other expense, net	865			—			(197		)	—			—			—			668
Loss from continuing operations, before taxes	(19,499		)	(12,993		)	16,486			3,737			(1,654		)	—			(13,923		)
Benefit for income taxes	2,074			—			—			—			—			(2,444		)	(370		)
Net loss from continuing operations	(17,425		)	(12,993		)	16,486			3,737			(1,654		)	(2,444		)	(14,293		)
Net income from discontinued operations, net of tax	10,122			—			(1,188		)	—			1			10,050			18,985
Net loss	(7,303		)	(12,993		)	15,298			3,737			(1,653		)	7,606			4,692
Net loss attributable to redeemable noncontrolling interests	(2,864		)	—			—			—			(276		)	—			(3,140		)
Net loss attributable to Synchronoss	$	(4,439	)	$	(12,993	)	$	15,298		$	3,737		$	(1,377	)	$	7,606		$	7,832

Basic:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Diluted:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Weighted-average common shares outstanding:
Basic	43,450																		43,450
Diluted	43,450																		43,450


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting		Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	104,219		$	2,119	$	(18,086	)	$	(10,006	)	$	—		$	—		$	78,246
Costs and expenses:
Cost of services	46,448			—		—			(1		)	(296		)	—			46,151
Research and development	24,097			—		—			—			1,730			—			25,827
Selling, general and administrative	26,923			—		—			84			(1,093		)	—			25,914
Net change in contingent consideration obligation	341			—		—			(336		)	—			—			5
Restructuring charges	2,910			—		—			—			—			—			2,910
Depreciation and amortization	24,055			—		—			(1,111		)	(162		)	—			22,782
Total costs and expenses	124,774			—		—			(1,364		)	179			—			123,589
Loss from continuing operations	(20,555		)	2,119		(18,086		)	(8,642		)	(179		)	—			(45,343		)
Interest income	630			—		—			—			—			—			630
Interest expense	(1,576		)	—		—			—			—			—			(1,576		)
Other expense, net	(884		)	—		503			—			—			—			(381		)
Loss from continuing operations, before taxes	(22,385		)	2,119		(17,583		)	(8,642		)	(179		)	—			(46,670		)
Benefit for income taxes	361			—		—			—			—			15,159			15,520
Net loss from continuing operations	(22,024		)	2,119		(17,583		)	(8,642		)	(179		)	15,159			(31,150		)
Net income from discontinued operations, net of tax	10,941			—		(2,111		)	—			—			(10,016		)	(1,186		)
Net loss	(11,083		)	2,119		(19,694		)	(8,642		)	(179		)	5,143			(32,336		)
Net loss attributable to redeemable noncontrolling interests	(3,129		)	—		—			—			122			—			(3,007		)
Net loss attributable to Synchronoss	$	(7,954	)	$	2,119	$	(19,694	)	$	(8,642	)	$	(301	)	$	5,143		$	(29,329	)

Basic:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Diluted:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Weighted-average common shares outstanding:
Basic	43,423																	43,423
Diluted	43,423																	43,423


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended December 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	121,213		$	(2,519	)	$	(12,141	)	$	(20,090	)	$	—		$	—	$	86,463
Costs and expenses:
Cost of services	45,512			—			—			(17		)	203			—		45,698
Research and development	22,958			—			—			—			1,235			—		24,193
Selling, general and administrative	29,539			—			(3,042		)	—			8			—		26,505
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	(34		)	—			—			—			—			—		(34		)
Depreciation and amortization	20,931			—			—			(76		)	(172		)	—		20,683
Total costs and expenses	119,666			—			(3,042		)	662			1,274			—		118,560
Loss from continuing operations	1,547			(2,519		)	(9,099		)	(20,752		)	(1,274		)	—		(32,097		)
Interest income	564			—			—			—			—			—		564
Interest expense	(1,503		)	—			—			—			—			—		(1,503		)
Other expense, net	973			—			(149		)	(16		)	—			—		808
Loss from continuing operations, before taxes	1,581			(2,519		)	(9,248		)	(20,768		)	(1,274		)	—		(32,228		)
Benefit for income taxes	2,263			—			(534		)	—			—			5,381		7,110
Net loss from continuing operations	3,844			(2,519		)	(9,782		)	(20,768		)	(1,274		)	5,381		(25,118		)
Net income from discontinued operations, net of tax	7,478			—			—			—			—			1,836		9,314
Net loss	11,322			(2,519		)	(9,782		)	(20,768		)	(1,274		)	7,217		(15,804		)
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	5,270		$	(2,519	)	$	(9,782	)	$	(20,768	)	$	5,406		$	7,217	$	(15,176	)

Basic:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	(0.35	)
Diluted:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	1.26
Weighted-average common shares outstanding:
Basic	42,817																	42,817
Diluted	42,817																	42,817


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	109,297		$	(2,355	)	$	(18,195	)	$	—		$	—		$	—		$	88,747
Costs and expenses:
Cost of services	40,223			—			—			—			42			—			40,265
Research and development	23,986			—			—			—			165			—			24,151
Selling, general and administrative	20,410			—			—			—			(71		)	—			20,339
Restructuring charges	359			—			—			—			—			—			359
Depreciation and amortization	19,754			—			—			(20		)	(146		)	—			19,588
Total costs and expenses	104,732			—			—			(20		)	(10		)	—			104,702
Loss from continuing operations	4,565			(2,355		)	(18,195		)	20			10			—			(15,955		)
Interest income	546			—			—			—			—			—			546
Interest expense	(1,448		)	—			—			—			—			—			(1,448		)
Other expense, net	(1,030		)	—			109			—			—			—			(921		)
Loss from continuing operations, before taxes	2,633			(2,355		)	(18,086		)	20			10			—			(17,778		)
Benefit for income taxes	(4,448		)	—			—			—			—			12,228			7,780
Net loss from continuing operations	(1,815		)	(2,355		)	(18,086		)	20			10			12,228			(9,998		)
Net income from discontinued operations, net of tax	11,460			—			—			—			—			(10,320		)	1,140
Net loss	9,645			(2,355		)	(18,086		)	20			10			1,908			(8,858		)

Basic:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	0.27																		0.03
	$	0.23																	$	(0.21	)
Diluted:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	$	0.27																	$	0.03
	$	0.23																	$	(0.21	)
Weighted-average common shares outstanding:
Basic	42,491																		42,491
Diluted	42,491																		42,491


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	102,176		$	(5,586	)	$	(8,880	)	$	—		$	—		$	—		$	87,710
Costs and expenses:
Cost of services	35,945			—			—			—			—			—			35,945
Research and development	22,462			—			—			—			4			—			22,466
Selling, general and administrative	18,147			—			—			—			468			—			18,615
Restructuring charges	1,416			—			—			—			—			—			1,416
Depreciation and amortization	16,632			—			—			(20		)	(16		)	—			16,596
Total costs and expenses	94,602			—			—			(20		)	456			—			95,038
Loss from continuing operations	7,574			(5,586		)	(8,880		)	20			(456		)	—			(7,328		)
Interest income	471			—			—			—			—			—			471
Interest expense	(1,418		)	—			—			—			—			—			(1,418		)
Other expense, net	415			—			57			—			—			—			472
Loss from continuing operations, before taxes	7,042			(5,586		)	(8,823		)	20			(456		)	—			(7,803		)
Benefit for income taxes	(2,309		)	—			—			—			—			(6,101		)	(8,410		)
Net loss from continuing operations	4,733			(5,586		)	(8,823		)	20			(456		)	(6,101		)	(16,213		)
Net income from discontinued operations, net of tax	10,421			—			—			—			—			13,201			23,622
Net loss	15,154			(5,586		)	(8,823		)	20			(456		)	7,100			7,409

Basic:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Diluted:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Weighted-average common shares outstanding:
Basic	41,870																		41,870
Diluted	41,870																		41,870


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	95,431		$	(16,448	)	$	40,658		$	(10,000	)	$	—		$	—		$	109,641
Costs and expenses:
Cost of services	33,607			—			—			—			(705		)	—			32,902
Research and development	22,024			—			—			—			(71		)	—			21,953
Selling, general and administrative	20,315			—			—			—			(1,183		)	—			19,132
Restructuring charges	3,205			—			—			—			—			—			3,205
Depreciation and amortization	14,835			—			—			(20		)	(633		)	—			14,182
Total costs and expenses	93,986			—			—			(20		)	(2,592		)	—			91,374
Loss from continuing operations	1,445			(16,448		)	40,658			(9,980		)	2,592			—			18,267
Interest income	466			—			—			—			—			—			466
Interest expense	(1,342		)	—			—			—			—			—			(1,342		)
Other expense, net	14			—			(69		)	—			303			—			248
Loss from continuing operations, before taxes	583			(16,448		)	40,589			(9,980		)	2,895			—			17,639
Benefit for income taxes	(930		)	—			—			—			—			(3,162		)	(4,092		)
Net loss from continuing operations	(347		)	(16,448		)	40,589			(9,980		)	2,895			(3,162		)	13,547
Net income from discontinued operations, net of tax	10,908			—			—			—			—			(4,717		)	6,191
Net loss	10,561			(16,448		)	40,589			(9,980		)	2,895			(7,879		)	19,738

Basic:
Continuing operations	$	(0.01	)																$	0.33
Discontinued operations	0.26																		0.15
	$	0.25																	$	0.48
Diluted:
Continuing operations	$	(0.01	)																$	0.30
Discontinued operations	0.26																		0.13
	$	0.25																	$	0.43
Weighted-average common shares outstanding:
Basic	41,626																		41,626
Diluted	47,080																		47,080


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Schedule of software development costs

The unamortized software development costs and amortization expense were as follows:



	Year ended December 31,
	2017		2016		2015
			(Restated)		(Restated)
Unamortized software development costs	$	11,695	$	5,754	$	4,390
Software development amortization expense	3,178		3,507		55

The Company’s intangible assets consist of the following:



	December 31, 2017
	Cost		Accumulated Amortization			Net
Technology	$	124,799	$	(70,608	)	$	54,191
Customer lists and relationships	128,170		(62,905		)	65,265
Capitalized software and patents	19,792		(7,115		)	12,677
Trade name	2,559		(2,525		)	34
	$	275,320	$	(143,153	)	$	132,167



	December 31, 2016
	(Restated)
	Cost		Accumulated Amortization			Net
Technology	$	129,382	$	(53,142	)	$	76,240
Customer lists and relationships	129,650		(49,852		)	79,798
Capitalized software and patents	10,589		(3,923		)	6,666
Trade name	2,523		(2,259		)	264
	$	272,144	$	(109,176	)	$	162,968

Schedule of foreign currency gains (losses)

Gains or losses resulting from transactions denominated in foreign currencies are included in other income or expense, within the Consolidated Statements of Operations and were as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Net loss on foreign currency translations	$	(4,952	)	$	(270	)	$	(512	)

Impact of new accounting standard



Standard	Description	Effect on the financial statements
Accounting Standards Update (“ASU”) 2017-04 Simplifying the Test for Goodwill Impairment	In January 2017, the Financial Accounting Standards Board (“FASB”) issued guidance which eliminates Step 2 from the goodwill impairment test. Under the amendments in this Update, an entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 also eliminates the requirement for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017.	The Company elected to early adopt this ASU for annual and interim goodwill impairment testing dates after January 1, 2017. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2020.



Standard	Description	Effect on the financial statements
ASU 2017-01 Business Combinations (Topic 805), Clarifying the Definition of a Business	In January 2017, FASB changed its definition of a business in an effort to help entities determine whether a set of transferred assets and activities is a business. The guidance requires an entity to first evaluate whether substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets. If this threshold is met, the set of transferred assets and activities is not a business. If the threshold is not met, the entity evaluates whether the set meets the requirement that a business include, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs. The guidance narrows the definition of outputs by more closely aligning it with how outputs are described in the new revenue guidance. The guidance is effective for public business entities for annual periods beginning after 15 December 2017, and interim periods within those periods. For all other entities, it is effective for annual periods beginning after 15 December 2018, and interim periods within annual periods beginning after 15 December 2019. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-18 Statement of Cash Flows (Topic 230)	In November 2016, the FASB issued ASU 2016-18, which amends the guidance in ASC 230, including providing additional guidance related to transfers between cash and restricted cash and how entities present, in their statement of cash flows, the cash receipts and cash payments that directly affect the restricted cash accounts. ASU 2016-18 is effective for annual reporting periods beginning after December 15, 2017, and interim periods within those years, with early adoption permitted.	The Company adopted this ASU on January 1, 2017 to each period presented and applied the changes to the Consolidated Statements of Cash Flows.
Date of adoption: January 1, 2017.
ASU 2016-17 Consolidation: Interest Held through Related Parties That Are under Common Control	In October 2016, the FASB issued ASU 2016-17, to amend the consolidation guidance on how a reporting entity that is the single decision maker of a variable interest entity should treat indirect interests in the entity held through related parties that are under common control within the reporting entity when determining whether it is the primary beneficiary of that variable interest entity. The standard is effective for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years. Early adoption is permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a prospective basis. The adoption of this ASU had no significant impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.
ASU 2016-16 Intra-Entity Transfers of Assets Other Than Inventory	In October 2016, the FASB issued ASU 2016-16, which requires entities to recognize at the transaction date the income tax effects for intra-entity transfers of assets other than inventory. The standard is effective for interim and annual reporting periods beginning after December 15, 2017, with early adoption permitted.	The Company elected to early adopt this ASU on January 1, 2017 on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings of $3.2 million as of January 1, 2017.



Date of adoption: January 1, 2017.
ASU 2016-15 Statement of Cash Flows	In August 2016, the FASB issued ASU 2016-15 which will make eight targeted changes to how cash receipts and cash payments are presented and classified in the statement of cash flows. ASU 2016-15 is effective for fiscal years beginning after December 15, 2017. ASU 2016-15 will require adoption on a retrospective basis unless it is impracticable to apply, in which case the Company would be required to apply the amendments prospectively as of the earliest date practicable.	The Company elected to early adopt this ASU on January 1, 2017 using a retrospective transition method. The adoption of this ASU had no impact on the Company’s consolidated financial statements.
Date of adoption: January 1, 2017.

Standards issued not yet adopted



Standard	Description	Effect on the financial statements
ASU 2017-09 Stock Compensation (Topic 718), Scope of Modification Accounting	In May 2017, FASB issued guidance which clarifies when changes to the terms or conditions of a share-based payment award must be accounted for as modifications. Entities will apply the modification accounting guidance if the value, vesting conditions or classification of the award changes. The guidance also clarifies that a modification to an award could be significant and therefore require disclosure, even if modification accounting is not required. ASU 2017-09 is effective for fiscal years, and interim periods within those years, beginning after December 31, 2017. Early adoption is permitted as of the beginning of an annual period for which financial statements have not been issued. ASU 2017-09 should be applied prospectively to an award modified on or after the adoption date.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2018.
ASU 2016-13 Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments	In June 2016, the FASB issued ASU 2016-13 which replaces the incurred loss impairment methodology in current GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The ASU is effective for public companies in annual periods beginning after December 15, 2019, and interim periods within those years. Early adoption is permitted beginning after December 15, 2018 and interim periods within those years.	The Company is currently evaluating the impact of the adoption of this ASU on its consolidated financial statements.
Date of adoption: January 1, 2020.
ASU 2016-02 Leases (Topic 842)	In February 2016, the FASB issued ASU 2016-02 which requires lessees to recognize, for all leases of 12 months or more, a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term. Additionally, the guidance requires improved disclosures to help users of financial statements better understand the nature of an entity’s leasing activities. This ASU is effective for public reporting companies for interim and annual periods beginning after December 15, 2018, with early adoption permitted, and must be adopted using a modified retrospective approach.	The Company is in the process of evaluating the effect of the new guidance on its consolidated financial statements and disclosures.
Date of adoption: January 1, 2019.

Schedule of revenues and property and equipment, net by geographic area

The following tables set forth revenues and property and equipment, net by geographic area:



	Year Ended December 31,
	2017		2016		2015
Revenues			(Restated)		(Restated)
Domestic	$	334,970	$	360,891	$	334,829
Foreign	67,391		65,403		37,732
Total	$	402,361	$	426,294	$	372,561



	December 31,
	2017		2016
Property and equipment, net:			(Restated)
Domestic	$	106,727	$	149,378
Foreign	5,098		8,827
Total	$	111,825	$	158,205

Acquisition and Divestitures (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Schedule of business acquisitions

The following is a summary of the components of the consideration transferred as part of the acquisition:



Cash consideration for outstanding Intralinks’ common shares	$	746,071
Cash consideration for accelerated equity awards to Intralinks’ employees upon change in control	7,873
Cash consideration for vested unexercised Intralinks’ stock options	19,838
Cash consideration for existing Intralinks’ debt	77,800
Cash consideration for shareholders purchase price settlement	2,794
Total cash consideration transferred	854,376
Fair value of replacement awards	4,702
Total consideration transferred	$	859,078

The following is a summary of the components of the consideration transferred as part of the acquisition:



	(Restated)
Cash consideration for outstanding common shares	$	102,538
Issuance of Common Stock	22,000
Intellectual Property Settlement	(10,000		)
Total cash consideration transferred	114,538
Issuance of Common Stock	(22,000		)
Cash Consideration Transferred	$	92,538

Summary of fair values of assets and liabilities assumed at acquisition date

The Company determined the fair value of the net assets acquired as follows:



	Purchase Price Allocation (Restated)
Cash	$	4,110
Prepaid expenses and other assets	3,005
Property, Plant & Equipment	2,882
Long term assets	1,870
Intangible assets:			Wtd. Avg.
Trade name	1,000		1 year
Technology	32,100		7 years
Customer relationships	29,000		10 years
Goodwill	81,015
Total assets acquired	154,982
Accounts payable and accrued liabilities	17,622
Deferred revenues	7,331
Long term liabilities	15,491
Net assets acquired	$	114,538

The Company entered into a number of acquisitions as described above, during 2015. The table below summarizes the fair value of the net assets acquired as follows:



	(Restated)
	Zentry		Razorsight		F-Secure		Total
Cash			$	1,172			$	1,172
Accounts receivable			120				120
Prepaid expenses and other assets			1,111				1,111
Equipment	2,900		879				3,779
Other assets - long term			144				144
Intangible assets:
Technology	23,200		9,200		3,071		35,471
Customer relationships	2,300		11,690		20,475		34,465
Goodwill	9,100		6,985		26,454		42,539
Total assets acquired	37,500		31,301		50,000		118,801
Accounts payable and accrued liabilities			2,216		519		2,735
Lease obligation			333				333
Deferred revenues			965				965
Contingent consideration			122				122
Deferred taxes			2,381				2,381
Redeemable noncontrolling interest	12,500						12,500
Net assets acquired	$	25,000	$	25,284	$	49,481	$	99,765

The purchase price allocation as of the date of the acquisition were as follows:



	Weighted Average Life in Years	Purchase Price Allocation
Cash		$	39,370
Accounts receivable		46,182
Prepaid expenses and other assets		9,775
Property and equipment, net	4	14,075
Goodwill		482,822
Intangible Assets:
Developed technology	6	79,400
Capitalized software costs	1	277
Trade name	18	47,800
Customer relationships	10	284,100
		411,577
Other assets, long-term		3,865
Investment in unconsolidated affiliate		5,800
Total assets acquired		1,013,466

Accounts payable		4,853
Accrued expenses		21,421
Deferred revenues, short-term		12,449
Deferred tax liability		110,044
Deferred revenues, long-term		1,051
Other liabilities, long-term		4,570
Total liabilities		154,388
Net assets acquired		$	859,078

Operating results of discontinued operations

The following is a summary of the operating results of BPO which have been reflected within income from discontinued operations, net of tax:



	Year ended December 31,
	2016			2015
	(Restated)
Net revenues	$	145,241		$	150,714
Costs and expenses:
Cost of services	96,737			83,931
Selling, general and administrative	2,615			2,324
Total costs and expenses	99,352			86,255
Income from discontinued operations	45,889			64,459
Gain on sale of discontinued operations	113,130			—
Income from discontinued operations before taxes	159,019			64,459
Provision for income taxes	(68,459		)	(24,191		)
Discontinued operations, net of taxes	$	90,560		$	40,268

The following is a summary of the operating results of Intralinks during the year ended December 31, 2017, which have been reflected within income from discontinued operations, net of tax:



	2017
Net revenues	$	213,178
Costs and expenses:
Cost of services	35,393
Research and development	19,148
Selling, general and administrative	114,737
Restructuring	15,995
Depreciation and amortization	41,780
Total costs and expenses	227,053
Other income, net	1,448
Loss from discontinued operations	(12,427		)
Gain on sale of discontinued operations	122,842
Income from discontinued operations before taxes	110,415
Provision for income taxes	(34,920		)
Discontinued operations, net of taxes	$	75,495

Fair Value Measurements of Assets and Liabilities

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

+ Details

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of assets and liabilities held and their related classifications under the fair value hierarchy

The following is a summary of assets, liabilities and redeemable noncontrolling interests and their related classifications under the fair value hierarchy:



	December 31, 2017
	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash, cash equivalents and restricted cash ⁽¹⁾	$	246,125	$	246,125	$	—	$	—
Marketable securities-short term ⁽²⁾	3,111		—		3,111		—
Total assets	$	249,236	$	246,125	$	3,111	$	—
Liabilities
Contingent interest derivative ⁽³⁾	193						193
Mandatorily redeemable financial instrument ⁽⁴⁾	37,959						37,959
Total liabilities	$	38,152	$	—	$	—	$	38,152
Temporary Equity
Redeemable noncontrolling interests ⁽⁴⁾	$	25,280	$	—	$	—	$	25,280
Total temporary equity	$	25,280	$	—	$	—	$	25,280



	December 31, 2016
(Restated)	Total		(Level 1)		(Level 2)		(Level 3)
Assets
Cash, cash equivalents and restricted cash ⁽¹⁾	$	211,433	$	211,433	$	—	$	—
Marketable securities-short term ⁽²⁾	12,506		—		12,506		—
Marketable securities-long term ⁽²⁾	2,974		—		2,974		—
Total assets	$	226,913	$	211,433	$	15,480	$	—
Liabilities
Contingent consideration obligation	$	2,833	$	—	$	—	$	2,833
Total liabilities	$	2,833	$	—	$	—	$	2,833
Temporary Equity
Redeemable noncontrolling interests ⁽⁵⁾	$	25,280	$	—	$	—	$	25,280
Total temporary equity	$	25,280	$	—	$	—	$	25,280


⁽¹⁾	Cash equivalents primarily include money market funds


⁽²⁾	Comprised of municipal bonds and certificates of deposit


⁽³⁾	Contingent interest derivative related to convertible debt is included in accrued expenses, for further details see Note 11 - Debt.


⁽⁴⁾	Mandatorily redeemable financial instruments comprise of the Company’s contractual obligation to deliver a set number of preferred shares at a time in less than twelve months and the option for the Company to receive a set number of common shares


⁽⁵⁾	Put arrangements held by the noncontrolling interests in certain of the Company’s joint ventures

Schedule of estimated fair value of investments classified as available for sale

At December 31, 2017 and December 31, 2016, the estimated fair value of investments classified as available for sale, are as follows:



	December 31, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Marketable securities:
Certificates of deposit	$	250	$	—	$	—		$	250
Municipal bonds	2,867		—		(6		)	2,861
Total marketable securities	$	3,117	$	—	$	(6	)	$	3,111



	December 31, 2016
	(Restated)
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
Marketable securities:
Certificates of deposit	$	450	$	—	$	—		$	450
Municipal bonds	15,063		1		(34		)	15,030
Total marketable securities	$	15,513	$	1	$	(34	)	$	15,480

Expected maturities of available-for-sale securities

Contractual maturities of marketable debt securities are as follows:



	December 31, 2017
	Amortized Cost		Fair Value
Due within one year	$	3,117	$	3,111
Due after 1 year through 5 years	—		—
Total available-for-sale securities	$	3,117	$	3,111

Redeemable Noncontrolling Interests

Fair Value Measurements of Assets and Liabilities

Schedule of changes in fair value of Level 3

The changes in redeemable noncontrolling interests classified as Level 3 measurements were as follows:



Balance at December 31, 2016	$	25,280
Fair value and other adjustments	9,291
Net loss attributable to interests in subsidiaries	(9,291		)
Balance at December 31, 2017	$	25,280

Contingent Consideration Obligation

Fair Value Measurements of Assets and Liabilities

Schedule of changes in fair value of Level 3

The changes in fair value of the Company’s Level 3 contingent consideration obligation during the year ended December 31, 2017 were as follows:



Balance at December 31, 2016, as restated	$	2,833
Payment of contingent consideration	(2,831		)
Other adjustments to contingent consideration obligation included in net income	(2		)
Balance at December 31, 2017	$	—

Investments in Affiliates and Related Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments

The STIN affiliate balances and their classification in the Consolidated Balance Sheets as of December 31, 2017 and December 31, 2016 were as follows:



	Year Ended December 31,
	2017		2016
Restricted cash ^(A)	$	118	$	—
Accounts receivable ^(B)	18,033		1,164
Total assets	$	18,151	$	1,164


^(A)	Represents cash balances outstanding as of year end in which the Company collected accounts receivable from STIN customers on behalf of STIN. This amount has been classified in short term restricted cash on the Consolidated Balance Sheets.


^(B)	These amounts principally included revenues generated from the Cloud and Telephony Support Services agreement and pass-through of vendor expenses incurred during the transition and assignment of vendor contracts.

The following is a summary of the PIK note related balances as of December 31:



	Seller Note		Allowance			Unamortized discount			Loan accrued interest		Distribution Note		Distribution interest		Total
Balance at December 31, 2016 (Restated)	$	83,000	$	—		$	(13,146	)	$	415	$	—	$	—	$	70,269
Activity			(14,562		)	984			10,681		6,187		425		3,715
Balance at December 31, 2017	$	83,000	$	(14,562	)	$	(12,162	)	$	11,096	$	6,187	$	425	$	73,984

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Schedule of components of property and equipment

Property and equipment consist of the following:



	December 31,
	2017			2016
				(Restated)
Computer hardware	$	250,453		$	242,739
Computer software	62,335			47,828
Construction in-progress	471			14,854
Furniture and fixtures	7,736			5,981
Building	8,808			8,808
Leasehold improvements	19,591			16,980
	349,394			337,190
Less: Accumulated depreciation	(237,569		)	(178,985		)
	$	111,825		$	158,205

Goodwill and intangibles (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of changes in goodwill

The following table shows the adjustments to goodwill during 2017 and 2016:



Balance at December 31, 2015, as restated	$	149,928
Acquisitions	81,016
Divestitures	—
Reclassifications, adjustments and other	(3,033		)
Translation adjustments	(3,260		)
Balance at December 31, 2016, as restated	$	224,651
Acquisitions	—
Divestitures	(1,854		)
Reclassifications, adjustments and other	181
Translation adjustments	14,325
Balance at December 31, 2017	$	237,303

Schedule of composition of intangible assets

The unamortized software development costs and amortization expense were as follows:



	Year ended December 31,
	2017		2016		2015
			(Restated)		(Restated)
Unamortized software development costs	$	11,695	$	5,754	$	4,390
Software development amortization expense	3,178		3,507		55

The Company’s intangible assets consist of the following:



	December 31, 2017
	Cost		Accumulated Amortization			Net
Technology	$	124,799	$	(70,608	)	$	54,191
Customer lists and relationships	128,170		(62,905		)	65,265
Capitalized software and patents	19,792		(7,115		)	12,677
Trade name	2,559		(2,525		)	34
	$	275,320	$	(143,153	)	$	132,167



	December 31, 2016
	(Restated)
	Cost		Accumulated Amortization			Net
Technology	$	129,382	$	(53,142	)	$	76,240
Customer lists and relationships	129,650		(49,852		)	79,798
Capitalized software and patents	10,589		(3,923		)	6,666
Trade name	2,523		(2,259		)	264
	$	272,144	$	(109,176	)	$	162,968

Schedule of estimated annual amortization expense of intangible assets for the next five years

Estimated future amortization expense of its intangible assets for the next five years is as follows:



Year ending December 31,
2018	$	39,218
2019	31,993
2020	20,561
2021	12,157
2022	10,601
Thereafter	17,637
Total	132,167

Accrued Expenses (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Schedule of components of accrued expenses

Accrued expenses consist of the following:



	December 31,
	2017		2016
			(Restated)
Accrued compensation and benefits	$	22,679	$	33,771
Accrued accounting fees	19,822		3,154
Accrued consulting fees	6,200		13,951
Accrued legal fees	5,513		3,172
Accrued telecommunications	3,028		2,628
Accrued income taxes payable	2,810		4,643
Accrued other	12,687		15,563
	$	72,739	$	76,882

Commitments, Contingencies and Other (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Schedule of aggregate annual future minimum lease payments under non-cancellable leases

Aggregate annual future minimum payments under these non-cancelable agreements are as follows:



Year ending December 31,	Colocation		Operating Leases		Capital Leases
2018	$	7,888	$	9,743	$	2,465
2019	5,373		10,103		2,383
2020	3,614		9,893		1,964
2021	—		9,149		1,282
2022 and thereafter	—		46,451		7,155
	$	16,875	$	85,339	$	15,249

Debt (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Schedule of Debt

Total debt consists of the following:



	December 31,
	2017			2016
Convertible Senior Notes	$	230,000		$	230,000
Amended Credit Agreement	—			29,000
Total debt, principal amount	230,000			259,000
Debt issuance costs	(2,296		)	(3,709		)
Total debt, carrying value	$	227,704		$	255,291
Total short term debt, carrying value	$	—		$	29,000
Total long-term debt, carrying value	$	227,704		$	226,291

Schedule of Long-term Debt Instruments

Interest expense for the Company’s 2019 Notes related to the contractual interest coupon and contingent interest liability is noted below.



	Year ended December 31,
	2017		2016		2015
Contractual interest expense	$	1,725	$	1,725	$	1,725
Contingent interest expense	193		—		—
Total	$	1,918	$	1,725	$	1,725

Schedule of Line of Credit Facilities

Interest expense and commitment fees under the 2017 Credit Agreement and the Amended Credit Facility were as follows:



	Year ended December 31,
	2017		2016		2015
Commitment fees	$	519	$	415	$	332
Interest expense	35,351		877		—

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Accumulated Other Comprehensive (Loss)/Income (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of changes in accumulated other comprehensive income (loss)

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2017, are as follows:



	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2016	$	(37,311	)	$	(5,017	)	$	(22	)	$	(42,350	)
Other comprehensive income (loss)	17,027			3,322			28			20,377
Tax effect	—			(1,390		)	(10		)	(1,400		)
Comprehensive income (loss)	17,027			1,932			18			18,977
Balance at December 31, 2017	$	(20,284	)	$	(3,085	)	$	(4	)	$	(23,373	)

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2016, are as follows:



(Restated)	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2015	$	(33,197	)	$	(4,292	)	$	(25	)	$	(37,514	)
Other comprehensive income (loss)	(4,114		)	(789		)	5			(4,898		)
Tax effect	—			64			(2		)	62
Total comprehensive income (loss)	(4,114		)	(725		)	3			(4,836		)
Balance at December 31, 2016	$	(37,311	)	$	(5,017	)	$	(22	)	$	(42,350	)

The changes in accumulated other comprehensive income (loss) during the year ended December 31, 2015, are as follows:



(Restated)	Foreign Currency			Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions			Unrealized Holding Gains (Losses) on Available-for-Sale Securities			Total
Balance at December 31, 2014	$	(15,492	)	$	(2,957	)	$	(5	)	$	(18,454	)
Other comprehensive income (loss)	(17,705		)	(2,722		)	(30		)	(20,457		)
Tax effect	—			1,387			10			1,397
Total comprehensive income (loss)	(17,705		)	(1,335		)	(20		)	(19,060		)
Balance at December 31, 2015	$	(33,197	)	$	(4,292	)	$	(25	)	$	(37,514	)

Stock Plans (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of stock-based compensation

The following table summarizes stock-based compensation expense related to all of the Company’s stock awards included in operating expense categories as follows:



	December 31,
	2017		2016		2015
			(Restated)		(Restated)
Cost of revenues	$	4,602	$	7,310	$	6,922
Research and development	6,030		8,891		7,461
Selling, general and administrative	11,863		17,977		17,021
Total stock-based compensation	$	22,495	$	34,178	$	31,404

The following table summarizes stock-based compensation expense:



	December 31,
	2017		2016		2015
			(Restated)		(Restated)
Stock options	$	6,311	$	7,778	$	8,495
Restricted stock awards	15,802		25,583		22,285
ESPP Plan	382		817		624
Total stock-based compensation before taxes	$	22,495	$	34,178	$	31,404
Tax benefit	$	3,921	$	11,108	$	10,130

Schedule of fair value assumptions

The weighted-average assumptions used in the Black-Scholes option pricing model are as follows:



	December 31,
	2017			2016			2015
Expected stock price volatility	57.0		%	45.0		%	47.0		%
Risk-free interest rate	1.8		%	1.2		%	1.3		%
Expected life of options (in years)	4.08			4.00			4.00
Expected dividend yield	—		%	—		%	—		%
Weighted-average fair value (grant date) of the options	$	6.30		$	11.13		$	15.88

Schedule of information about stock options outstanding

The following table summarizes information about stock options outstanding:



Options	Number of Options		Weighted- Average Exercise Price		Weighted- Average Remaining Contractual Term (Years)	Aggregate Intrinsic Value
Outstanding at December 31, 2016 (restated)	2,306		$	32.43
Options Granted	2,891		$	15.09
Options Exercised	(104	)	$	11.34
Options Cancelled	(1,143	)	$	12.93
Outstanding at December 31, 2017	3,950		$	21.54	5.34	$	—
Vested and exercisable at December 31, 2017	1,185		$	32.35	3.26	$	—

Schedule of total intrinsic value for options exercised and fair value of vested options

The below table summarizes additional information related to stock options:



	December 31,
	2017		2016		2015
Total intrinsic value for stock options exercised	$	1,007	$	8,953	$	18,369

Summary of unvested restricted stock activity

A summary of the Company’s unvested restricted stock at December 31, 2017, and changes during the year ended December 31, 2017, is presented below:



Non-Vested Restricted Stock	Number of Awards		Weighted- Average Grant Date Fair Value
Non-vested at December 31, 2016 (restated)	1,645		$	36.27
Granted	3,426		22.75
Vested	(946	)	32.16
Forfeited	(2,061	)	22.21
Non-vested at December 31, 2017	2,064		$	22.75

Restructuring Charges (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Summary of the restructuring accrual and changes

A summary of the Company’s restructuring accrual at December 31, 2017, 2016, 2015 and changes during those years is presented below:



	Balance at December 31, 2016		Charges		Payments			Other Adjustments¹			Balance at December 31, 2017
Employment termination costs	$	1,181	$	10,739	$	(11,404	)	$	(42	)	$	474
Facilities consolidation	40		—		(16		)	—			24
Total	$	1,221	$	10,739	$	(11,420	)	$	(42	)	$	498



	Balance at December 31, 2015		Charges		Payments			Other Adjustments		Balance at December 31, 2016
Employment termination costs	$	—	$	6,333	$	(5,152	)	—		$	1,181
Facilities consolidation	54		—		(14		)	—		40
Total	$	54	$	6,333	$	(5,166	)	$	—	$	1,221



	Balance at December 31, 2014		Charges		Payments			Other Adjustments		Balance at December 31, 2015
Employment termination costs	$	—	$	4,883	$	(4,883	)	$	—	$	—
Facilities consolidation	—		63		(9		)	—		54
Total	$	—	$	4,946	$	(4,892	)	$	—	$	54

^{__________________________________________________________________________}


¹	Includes non-cash adjustments.

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of components of income before income taxes

The components of income or (loss) from continuing operations before income taxes are as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Domestic	$	(210,214	)	$	(116,730	)	$	(22,237	)
Foreign	(18,873		)	(10,359		)	(17,933		)
Total	$	(229,087	)	$	(127,089	)	$	(40,170	)

Schedule of components of income tax (expense) benefit

The components of income tax (expense) benefit from continuing operations are as follows:



	Year ended December 31,
	2017			2016			2015
				(Restated)			(Restated)
Current:
Federal	$	600		$	4,695		$	1,866
State	—			2,098			299
Foreign	(4,817		)	(2,743		)	(1,847		)
Deferred:
Federal	40,634			26,074			2,473
State	1,340			1,301			103
Foreign	(2,894		)	1,795			(506		)
Income tax benefit	$	34,863		$	33,220		$	2,388

Schedule of reconciliations of the statutory tax rates and the effective tax rates

Reconciliations of the statutory tax rates and the effective tax rates from continuing operations for the years ended December 31, 2017, 2016 and 2015 are as follows:



	Year ended December 31,
	2017		2016		2015
			(Restated)		(Restated)
Statutory rate	35	%	35	%	35	%
State taxes, net of federal benefit	1	%	3	%	1	%
Effect of rates different than statutory	(2	)%	(2	)%	(10	)%
Minority interest	(1	)%	(4	)%	(1	)%
Non-deductible stock based compensation	(2	)%	—	%	—	%
Other permanent adjustments	(2	)%	(1	)%	(6	)%
Research and development credit	—	%	2	%	5	%
Change in valuation allowance	(7	)%	(3	)%	(10	)%
Other	(2	)%	(1	)%	(3	)%
Tax Reform Rate Reduction	(3	)%	—	%	—	%
Acquisitions and restructuring related taxes	(2	)%	(3	)%	(5	)%
Net	15	%	26	%	6	%

Schedule of significant components of the Company's deferred tax assets and liabilities

Significant components of the Company’s deferred tax assets and liabilities are as follows:



	December 31,
	2017			2016
				(Restated)
Deferred tax assets:
Accrued liabilities	$	259		$	22
Deferred revenue	18,721			52,102
Bad debts reserve	1,103			556
Deferred compensation	5,635			12,431
Federal net operating loss carry forwards	15,324			18,993
State net operating loss carry forwards	4,940			1,737
Foreign net operating loss carry forwards	10,212			13,243
Deferred rent	474			636
Capital loss carry forward	1,541			229
Transaction costs	—			2,038
Other	2,947			2,155
Total deferred tax assets	$	61,156		$	104,142
Deferred tax liabilities:
Intangible assets	$	(12,491	)	$	(16,014	)
Basis difference	(6,612		)	(12,859		)
Installment sale	(8,909		)	(23,177		)
Depreciation and amortization	(14,356		)	(28,134		)
Total deferred tax liabilities	(42,368		)	(80,184		)
Less: valuation allowance	(32,523		)	(14,180		)
Net deferred income tax (liabilities) assets	$	(13,735	)	$	9,778

Schedule of net operating loss carryforwards

uch NOL carryforwards expire as follows:



2018-2022	$	13,700
2023-2027	12,669
2028-2037	127,163
Indefinite	82,612
	$	236,144

Schedule of reconciliation of the amounts of unrecognized tax benefits excluding interest

A reconciliation of the amounts of unrecognized tax benefits excluding interest, as restated, are as follows:



Unrecognized tax benefit at December 31, 2014	$	3,916
Increase for tax positions taken during prior year	54
Reduction due to lapse of applicable statute of limitations	(68		)
Increases for tax positions of current period	376
Unrecognized tax benefit at December 31, 2015	4,278
Decreases for tax positions taken during prior year	(35		)
Reduction due to lapse of applicable statute of limitations	(57		)
Increases for tax positions of current period	399
Unrecognized tax benefit at December 31, 2016	4,585
Increase for tax positions taken during prior year	1,823
Increases related to acquired entities	13,278
Reduction due to lapse of applicable statute of limitations	(1,512		)
Decreases related to divested entities	(13,645		)
Increases for tax positions of current period	1,946
Unrecognized tax benefit at December 31, 2017	$	6,475

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Schedule of reconciliation of the numerator and denominator used in computing basic and diluted net income attributable to common stockholders per common share



	Year ended December 31,
	2017			2016			2015
				Restated			Restated
Numerator - Basic:
Net loss from continuing operations	$	(194,224	)	$	(93,869	)	$	(37,782	)
Net (loss) income attributable to noncontrolling interests	(9,291		)	(15,203		)	(628		)
Net (loss) income from continuing operations attributable to Synchronoss	(184,933		)	(78,666		)	(37,154		)

Net income from discontinued operations, net of taxes	75,495			90,560			40,267
Net (loss) income attributable to Synchronoss	$	(109,438	)	$	11,894		$	3,113

Numerator - Diluted:
Net (loss) income from continuing operations attributable to Synchronoss	$	(184,933	)	$	(78,666	)	$	(37,154	)
Income effect for interest on convertible debt, net of tax	—			—			—
Net (loss) income from continuing operations adjusted for the convertible debt	(184,933		)	(78,666		)	(37,154		)

Net income from discontinued operations, net of taxes	75,495			90,560			40,267
Net income attributable to Synchronoss, adjusted for the convertible debt	$	(109,438	)	$	11,894		$	3,113

Denominator:
Weighted average common shares outstanding — basic	44,669			43,551			42,284
Dilutive effect of:
Shares from assumed conversion of convertible debt ⁽¹⁾	—			—			—
Options and unvested restricted shares	—			—			—
Weighted average common shares outstanding — diluted	44,669			43,551			42,284

Basic EPS
Continuing operations	$	(4.14	)	$	(1.81	)	$	(0.88	)
Discontinued operations	1.69			2.08			0.95
	$	(2.45	)	$	0.27		$	0.07
Diluted EPS
Continuing operations	$	(4.14	)	$	(1.81	)	$	(0.88	)
Discontinued operations	1.69			2.08			0.95
	$	(2.45	)	$	0.27		$	0.07

Anti-dilutive stock options excluded:	$	2,648		$	1,310		$	556

__________________________________________________________

Summary of Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information

Quarterly results of operations for the year ended December 31, 2017 were as follows:



	Quarter Ended
	March 31,			June 30,			September 30,			December 31,
2017	(In thousands, except per share data)
Net revenues	$	86,097		$	118,990		$	91,015		$	106,259
Gross profit⁽¹⁾	40,042			71,235			45,439			64,192
Loss from continuing operations	(51,347		)	(8,894		)	(36,139		)	(33,222		)
Net (loss) income	(61,586		)	(29,383		)	(36,364		)	8,604
Net (loss) income attributable to Synchronoss ⁽²⁾	(58,697		)	(26,568		)	(35,088		)	10,915

Basic:
Continuing operations⁽³⁾	$	(0.96	)	$	(0.44	)	$	(0.98	)	$	(1.75	)
Discontinued operations⁽³⁾	(0.37		)	(0.16		)	0.20			1.99
	$	(1.33	)	$	(0.60	)	$	(0.78	)	$	0.24
Diluted:
Continuing operations⁽³⁾	$	(0.96	)	$	(0.44	)	$	(0.98	)	$	(1.75	)
Discontinued operations⁽³⁾	(0.37		)	(0.16		)	0.20			1.99
	$	(1.33	)	$	(0.60	)	$	(0.78	)	$	0.24

The following tables includes unaudited financial data for the fiscal year quarters in 2016 and 2015, which have been adjusted for discontinued operations:



	Quarter Ended
(Restated)	March 31,			June 30,			September 30,			December 31,
2016	(In thousands, except per share data)
Net revenues	$	78,246		$	121,101		$	119,936		$	107,011
Gross profit⁽¹⁾	32,095			72,921			70,798			55,796
Loss from continuing operations	(45,343		)	(13,348		)	(12,226		)	(51,687		)
Net (loss) income	(32,336		)	4,692			(785		)	25,120
Net (loss) income attributable to Synchronoss ⁽²⁾	(29,329		)	7,832			2,562			30,829

Basic:
Continuing operations⁽³⁾	$	(0.65	)	$	(0.26	)	$	(0.15	)	$	(0.74	)
Discontinued operations⁽³⁾	(0.03		)	0.44			0.21			1.45
	$	(0.68	)	$	0.18		$	0.06		$	0.71
Diluted:
Continuing operations⁽³⁾	$	(0.65	)	$	(0.26	)	$	(0.15	)	$	(0.74	)
Discontinued operations⁽³⁾	(0.03		)	0.44			0.21			1.45
	$	(0.68	)	$	0.18		$	0.06		$	0.71



	Quarter Ended
(Restated)	March 31,		June 30,			September 30,			December 31,
2015	(In thousands, except per share data)
Net revenues	$	109,641	$	87,710		$	88,747		$	86,463
Gross profit⁽¹⁾	76,739		51,765			48,482			40,765
Net income (loss) from continuing operations	18,267		(7,328		)	(15,955		)	(32,097		)
Net income (loss)	19,738		7,409			(8,858		)	(15,804		)
Net income (loss) attributable to Synchronoss ⁽²⁾	19,738		7,409			(8,858		)	(15,176		)

Basic:
Continuing operations⁽³⁾	$	0.33	$	(0.39	)	$	(0.24	)	$	(0.57	)
Discontinued operations⁽³⁾	0.15		0.56			0.03			0.22
	$	0.48	$	0.17		$	(0.21	)	$	(0.35	)
Diluted:
Continuing operations⁽³⁾	$	0.30	$	(0.39	)	$	(0.24	)	$	(0.57	)
Discontinued operations⁽³⁾	0.13		0.56			0.03			0.22
	$	0.43	$	0.17		$	(0.21	)	$	(0.35	)

__________________________________________________________


⁽¹⁾	Gross profit is defined as net revenues less cost of services and excludes depreciation and amortization expense.


⁽²⁾	Net loss for the quarter ended March 31, 2016 included a $0.7 million income tax expense adjustment related to the elimination of the additional paid-in-capital (“APIC”) Pool as a result of the adoption of ASU 2016-09.


⁽³⁾	Per common share amounts for the quarters and full year have been calculated separately. Accordingly, quarterly amounts do not add to the annual amount because of differences in the number of weighted-average common shares outstanding during each period which results principally from the effect of issuing shares of the Company’s common stock and options throughout the year.

Schedule of Error Corrections and Prior Period Adjustments

The following table presents the Consolidated Balance Sheet as previously reported, restatement adjustments and the Consolidated Balance Sheet as restated at December 31, 2016:



			Adjustments
	As Previously Reported		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
ASSETS
Current assets:
Cash and cash equivalents	$	181,018	$	—		$	—		$	—		$	(11,217	)	$	—		$	169,801
Restricted cash	—		—			—			—			41,632			—			41,632
Marketable securities	12,506		—			—			—			—			—			12,506
Accounts receivable, net	137,233		(344		)	(36,509		)	7,896			(802		)	—			107,474
Prepaid expenses and other current assets	33,696		—			—			1,408			(1,166		)	4,339			38,277
Total current assets	364,453		(344		)	(36,509		)	9,304			28,447			4,339			369,690
Restricted cash	30,000		—			—			—			(30,000		)	—			—
Marketable securities	2,974		—			—			—			—			—			2,974
Property and equipment, net	155,599		—			—			(823		)	3,429			—			158,205
Goodwill	269,905		—			—			(41,358		)	—			(3,896		)	224,651
Intangible assets, net	203,864		—			—			(19,830		)	(21,066		)	—			162,968
Deferred tax assets	1,503		—			—			—			—			11,783			13,286
Other assets	7,541		—			—			(70		)	1,187			—			8,658
Note receivable from related party	83,000		—			—			(12,731		)	—			—			70,269
Equity method investment	45,890		—			—			(2,240		)	—			—			43,650
Total Assets	$	1,164,729	$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	15,770		$	—		$	—		$	—		$	1,287		$	—		$	17,057
Accrued expenses	69,435			—			5,274			971			246			956			76,882
Deferred revenues	27,542			33,398			(151		)	(3,360		)	1			—			57,430
Contingent consideration obligation	11,860			—			—			(9,027		)	—			—			2,833
Short-term debt	29,000			—			—			—			—			—			29,000
Total current liabilities	153,607			33,398			5,123			(11,416		)	1,534			956			183,202
Lease financing obligation - long term	12,121			—			—			41			288			—			12,450
Long-term debt	226,291			—			—			—			—			—			226,291
Deferred tax liability	49,822			—			—			—			—			(46,314		)	3,508
Deferred revenues	12,134			52,965			531			—			—			—			65,630
Other liabilities	3,783			—			—			—			1,679			2,731			8,193
Redeemable noncontrolling interests	49,856			—			—			(28,813		)	4,237			—			25,280
Commitments and contingencies
Stockholder's equity
Common stock	5			—			—			—			—			—			5
Treasury stock	(95,183		)	—			—			—			(11,448		)	—			(106,631		)
Additional paid-in capital	575,093			—			—			(7,667		)	3,727			—			571,153
Accumulated other comprehensive loss	(43,253		)	—			658			—			138			107			(42,350		)
Retained earnings	220,453			(86,707		)	(42,821		)	(19,893		)	(18,158		)	54,746			107,620
Total stockholders' equity	657,115			(86,707		)	(42,163		)	(27,560		)	(25,741		)	54,853			529,797
Total liabilities & stockholders' equity	$	1,164,729		$	(344	)	$	(36,509	)	$	(67,748	)	$	(18,003	)	$	12,226		$	1,054,351



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net revenues	$	476,750		$	(39,492	)	$	9,435		$	(20,399	)	$	—		$	—		$	426,294
Costs and expenses:
Cost of services	194,198			—			—			(43		)	529			—			194,684
Research and development	106,681			—			—			—			7,812			—			114,493
Selling, general and administrative	131,106			155			(4,470		)	461			(1,024		)	—			126,228
Net change in contingent consideration obligation	10,930			—			—			(9,736		)	—			—			1,194
Restructuring charges	6,333			—			—			—			—			—			6,333
Depreciation and amortization	99,311			—			—			(4,452		)	11,107			—			105,966
Total costs and expenses	548,559			155			(4,470		)	(13,770		)	18,424			—			548,898
Loss from continuing operations	(71,809		)	(39,647		)	13,905			(6,629		)	(18,424		)	—			(122,604		)
Interest income	2,428			—			—			(340		)	(181		)	—			1,907
Interest expense	(7,013		)	—			—			374			200			(975		)	(7,414		)
Other expense, net	1,863			—			253			(830		)	(264		)	—			1,022
Loss from continuing operations, before taxes	(74,531		)	(39,647		)	14,158			(7,425		)	(18,669		)	(975		)	(127,089		)
Benefit for income taxes	7,990			—			—			—			—			25,230			33,220
Net loss from continuing operations	(66,541		)	(39,647		)	14,158			(7,425		)	(18,669		)	24,255			(93,869		)
Net income from discontinued operations, net of tax	74,533			—			(397		)	17,844			—			(1,420		)	90,560
Net loss	7,992			(39,647		)	13,761			10,419			(18,669		)	22,835			(3,309		)
Net loss attributable to redeemable noncontrolling interests	(11,596		)	—			—			—			(3,607		)	—			(15,203		)
Net loss attributable to Synchronoss	$	19,588		$	(39,647	)	$	13,761		$	10,419		$	(15,062	)	$	22,835		$	11,894

Basic:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Diluted:
Continuing operations	$	(1.26	)																$	(1.81	)
Discontinued operations	1.71																		2.08
	$	0.45																	$	0.27
Weighted-average common shares outstanding:
Basic	43,571																		43,551
Diluted	43,571																		43,551


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Restated
Net revenues	$	428,117		$	(26,908	)	$	1,442		$	(30,090	)	$	—		$	—	$	372,561
Costs and expenses:
Cost of services	155,287			—			—			(17		)	(460		)	—		154,810
Research and development	91,430			—			—			—			1,333			—		92,763
Selling, general and administrative	88,411			—			(3,042		)	—			(778		)	—		84,591
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	4,946			—			—			—			—			—		4,946
Depreciation and amortization	72,152			—			—			(136		)	(967		)	—		71,049
Total costs and expenses	412,986			—			(3,042		)	602			(872		)	—		409,674
Loss from continuing operations	15,131			(26,908		)	4,484			(30,692		)	872			—		(37,113		)
Interest income	2,047			—			—			—			—			—		2,047
Interest expense	(5,711		)	—			—			—			—			—		(5,711		)
Other expense, net	372			—			(52		)	(16		)	303			—		607
Loss from continuing operations, before taxes	11,839			(26,908		)	4,432			(30,708		)	1,175			—		(40,170		)
Benefit for income taxes	(5,424		)	—			(534		)	—			—			8,346		2,388
Net loss from continuing operations	6,415			(26,908		)	3,898			(30,708		)	1,175			8,346		(37,782		)
Net income from discontinued operations, net of tax	40,267			—			—			—			—			—		40,267
Net loss	46,682			(26,908		)	3,898			(30,708		)	1,175			8,346		2,485
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	40,630		$	(26,908	)	$	3,898		$	(30,708	)	$	7,855		$	8,346	$	3,113

Basic:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Diluted:
Continuing operations	$	0.01																$	(0.88	)
Discontinued operations	0.95																	0.95
	$	0.96																$	0.07
Weighted-average common shares outstanding:
Basic	42,284																	42,284
Diluted	42,284																	42,284


*	Cost of services excludes depreciation and amortization which is shown separately.


†	See Note 3 - Summary of Significant Accounting Policies.



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture		Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	7,992		$	(39,647	)	$	13,761		$	10,419	$	(18,669	)	$	22,835		$	(3,309	)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(4,042		)	—			12			—		23			(107		)	(4,114		)
Unrealized gain (loss) on securities	198			—			(141		)	—		(161		)	107			3
Net loss on intra-entity foreign currency transactions	(725		)	—			—			—		—			—			(725		)
Total other comprehensive loss	(4,569		)	—			(129		)	—		(138		)	—			(4,836		)
Comprehensive (loss) income	$	3,423		$	(39,647	)	$	13,632		$	10,419	$	(18,807	)	$	22,835		$	(8,145	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	(11,596	)	$	—		$	—		$	—	$	(3,607	)	$	—		$	(15,203	)
Total comprehensive (loss) income attributable to Synchronoss	$	15,019		$	(39,647	)	$	13,632		$	10,419	$	(15,200	)	$	22,835		$	7,058



				Adjustments
	As Previously Reported			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue		Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Restated
Net (loss) income	$	46,682		$	(26,908	)	$	3,898	$	(30,708	)	$	1,175		$	8,346		$	2,485
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(17,281		)	—			547		—			(58		)	(913		)	(17,705		)
Unrealized gain (loss) on securities	(54		)	—			—		—			53			(19		)	(20		)
Net loss on intra-entity foreign currency transactions	(1,335		)	—			—		—			—			—			(1,335		)
Total other comprehensive loss	(18,670		)	—			547		—			(5		)	(932		)	(19,060		)
Comprehensive (loss) income	$	28,012		$	(26,908	)	$	4,445	$	(30,708	)	$	1,170		$	7,414		$	(16,575	)
Comprehensive (loss) attributable to redeemable noncontrolling interests	$	6,052		$	—		$	—	$	—		$	(6,680	)	$	—		$	(628	)
Total comprehensive (loss) income attributable to Synchronoss	$	21,960		$	(26,908	)	$	4,445	$	(30,708	)	$	7,850		$	7,414		$	(15,947	)



									Additional Paid-In Capital		Accumulated Other Comprehensive Income (Loss)			Retained Earnings			Total Stockholders’ Equity
	Common Stock			Treasury Stock
	Shares	Amount		Shares		Amount
Balance at December 31, 2014 (As Previously Reported)	46,444	$	4	(3,733	)	$	(66,336	)	$	454,740	$	(20,014	)	$	160,713		529,107
Adjustments from:
Revenue - Hosting, before income tax effect	—	—		—		—			—		—			(20,152		)	(20,152		)
Revenue - Evidence of Arrangement and Other Revenue, before income tax effect	—	—		—		—			—		240			(60,478		)	(60,238		)
Acquisitions & Divestiture, before income tax effect	—	—		—		—			—		—			(5,960		)	(5,960		)
Capitalized Software and Other, before income tax effect	176	—		(159	)	(1,991		)	2,408		281			(4,599		)	(3,901		)
Income tax adjustments	—	—		—		—			—		1,039			23,569			24,608
Total adjustments	176	—		(159	)	(1,991		)	2,408		1,560			(67,620		)	(65,643		)
Balance at December 31, 2014 (As Restated)	46,620	$	4	(3,892	)	$	(68,327	)	$	457,148	$	(18,454	)	$	93,093		$	463,464



	As Previously Reported			Adjustments			Effect of Early Adoption of ASU 2016-18		As Restated
Operating activities:
Net loss continuing operations	$	(66,541	)	$	(27,328	)	$	—	$	(93,869	)
Net loss from discontinued operations	74,533			16,027			—		90,560
Gain (loss) on sale of discontinued operations, net of tax	(95,311		)	(17,818		)	—		(113,129		)

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	99,311			(4,400		)	—		94,911
Impairment of long-lived assets and capitalized software	—			11,055			—		11,055
Amortization of debt issuance costs	1,607			—			—		1,607
Accrued PIK interest	—			(34		)	—		(34		)
Gain (loss) on disposals	(952		)	830			—		(122		)
Discontinued operations non-cash and working capital adjustments	—			371			—		371
Amortization of bond premium	1,416			—			—		1,416
Deferred income taxes	32,826			(15,678		)	—		17,148
Non-cash interest on leased facility	1,111			281			—		1,392
Stock-based compensation	33,979			199			—		34,178
Contingent consideration obligation	10,930			(9,736		)	—		1,194
Changes in operating assets and liabilities:	—			—
Accounts receivable, net of allowance for doubtful accounts	(1,662		)	(11,988		)	—		(13,650		)
Prepaid expenses and other current assets	12,644			19,004			—		31,648
Other assets	10,054			(1,174		)	—		8,880
Accounts payable	(11,139		)	1,050			—		(10,089		)
Accrued expenses	22,024			(29,547		)	—		(7,523		)
Other liabilities	(6,558		)	—			—		(6,558		)
Deferred revenues	24,317			30,856			—		55,173
Net cash provided by operating activities	142,589			(38,030		)	—		104,559

Investing activities:
Purchases of fixed assets	(58,542		)	15,972			—		(42,570		)
Purchases of intangible assets and capitalized software	—			(7,677		)	—		(7,677		)
Purchases of marketable securities available-for-sale	(13,445		)	—			—		(13,445		)
Maturities of marketable securities available-for-sale	82,904			—			—		82,904
Change in restricted cash	(30,000		)	—			30,000		—
Proceeds from the sale of discontinued operations	18,135			9,200			—		27,335
Businesses acquired, net of cash	(98,428		)	12,106			—		(86,322		)
Net cash provided by (used in) investing activities	(99,376		)	29,601			30,000		(39,775		)



Financing activities:
Proceeds from the exercise of stock options	13,912			(279	)	—	13,633
Taxes paid on withholding shares	(8,885		)	8,885		—	—
Debt issuance costs related to the Credit Facility	(1,346		)	—		—	(1,346		)
Borrowings on revolving line of credit	144,000			—		—	144,000
Repayment of revolving line of credit	(115,000		)	—		—	(115,000		)
Repurchases of common stock	(40,025		)	—		—	(40,025		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	2,183			—		—	2,183
Repayments of capital lease obligations	(3,815		)	—		—	(3,815		)
Net cash (used in) provided by financing activities	(8,976		)	8,606		—	(370		)
Effect of exchange rate changes on cash	(853		)	—		—	(853		)
Net increase in cash and cash equivalents	33,384			177		30,000	63,561
Cash and cash equivalents at beginning of period	147,634			238		—	147,872
Cash and cash equivalents at end of period	181,018			415		30,000	211,433
Cash and cash equivalents	181,018			(11,217	)	—	169,801
Restricted cash	—			11,632		30,000	41,632
Total cash and cash equivalents at end of period	181,018			415		30,000	211,433

Supplemental disclosures of cash flow information:
Cash paid for income taxes	4,661						4,661
Cash paid for interest	6,981						6,981

Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition	$	22,000					$	22,000



	As Previously Reported			Adjustments			As Restated
Operating activities:
Net loss continuing operations	$	6,415		$	(44,197	)	$	(37,782	)
Net loss from discontinued operations	40,267			—			40,267

Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization expense	72,152			(1,103		)	71,049
Amortization of debt issuance costs	1,501			—			1,501
Gain (loss) on disposals	16			—			16
Amortization of bond premium	1,705			—			1,705
Deferred income taxes	8,319			(8,772		)	(453		)
Non-cash interest on leased facility	924			—			924
Stock-based compensation	31,711			(307		)	31,404
Contingent consideration obligation	(772		)	757			(15		)
Changes in operating assets and liabilities:
Accounts receivable, net of allowance for doubtful accounts	(27,577		)	7,803			(19,774		)
Prepaid expenses and other current assets	(8,543		)	(514		)	(9,057		)
Other assets	(4,282		)	531			(3,751		)
Accounts payable	6,185			(13,948		)	(7,763		)
Accrued expenses	16,333			(17,043		)	(710		)
Other liabilities	(402		)	2,530			2,128
Deferred revenues	(4,130		)	26,427			22,297
Net cash provided by operating activities	139,822			(47,836		)	91,986

Investing activities:
Purchases of fixed assets	(59,960		)	2,294			(57,666		)
Purchases of intangible assets and capitalized software	(1,200		)	(1,353		)	(2,553		)
Purchases of marketable securities available-for-sale	(139,569		)	—			(139,569		)
Maturities of marketable securities available-for-sale	106,210			—			106,210
Change in restricted cash	—			—			—
Businesses acquired, net of cash	(131,592		)	30,090			(101,502		)
Net cash provided by (used in) investing activities	(226,111		)	31,031			(195,080		)

Financing activities:
Proceeds from the exercise of stock options	19,936			—			19,936
Taxes paid on withholding shares	(17,043		)	17,043			—
Payments on contingent consideration obligation	(4,468		)	—			(4,468		)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan	1,902			—			1,902
Repayments of capital lease obligations	(2,021		)	—			(2,021		)
Net cash (used in) provided by financing activities	(1,694		)	17,043			15,349
Effect of exchange rate changes on cash	(350		)	—			(350		)
Net increase in cash and cash equivalents	(88,333		)	238			(88,095		)
Cash and cash equivalents at beginning of period	235,967			—			235,967
Cash and cash equivalents at end of period	$	147,634		$	238		$	147,872

Supplemental disclosures of cash flow information:
Cash paid for income taxes	$	29,868					$	29,868
Cash paid for interest	$	5,791					$	5,791

* Note there was no effect of early adopting ASU Topic 230

See accompanying notes to consolidated financial statements.



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	123,319	$	—		$	—		$	—		$	(12,975	)	$	—		$	110,344
Restricted cash	—		—			—			—			12,975			—			12,975
Marketable securities	16,973		—			—			—			—			—			16,973
Accounts receivable, net	208,607		(155		)	(60,711		)	—			8,486			—			156,227
Prepaid expenses and other current assets	45,972		—			—			862			(143		)	649			47,340
Assets of discontinued operations, current	10,970		—			—			—			(9,338		)	—			1,632
Total current assets	405,841		(155		)	(60,711		)	862			(995		)	649			345,491
Marketable securities	3,968		—			—			—			—			—			3,968
Property and equipment, net	168,083		—			—			—			3,465			—			171,548
Goodwill	275,914		—			—			(54,903		)	16,490			(3,896		)	233,605
Intangible assets, net	215,666		—			—			(20,941		)	(8,560		)	—			186,165
Deferred tax assets	1,904		—			—			—			—			40,296			42,200
Other assets	9,920		—			—			(1,315		)	1,451			—			10,056
Assets of discontinued operations, non-current	43,433		—			—			—			(17,655		)	—			25,778
Total Assets	$	1,124,729	$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	28,724		$	—		$	—		$	—		$	—		$	—		$	28,724
Accrued expenses	54,066			—			5,229			441			300			(1,505		)	58,531
Deferred revenues	26,106			22,288			1,628			(4,345		)	2			—			45,679
Contingent consideration obligation	8,229			—			—			(4,824		)	—			—			3,405
Short-term debt	38,000			—			—			—			—			—			38,000
Total current liabilities	155,125			22,288			6,857			(8,728		)	302			(1,505		)	174,339
Lease financing obligation - long term	13,082			—			—			43			—			—			13,125
Convertible debt	225,938			—			—			—			—			—			225,938
Deferred tax liability	26,397			—			—			—			—			(16,380		)	10,017
Deferred revenues	—			41,934			17,274			—			—			—			59,208
Other liabilities	20,399			—			(16,691		)	—			1,569			2,731			8,008
Commitments and contingencies
Redeemable noncontrolling interests	52,616			—			—			(28,898		)	1,562			—			25,280
Stockholder's equity
Common stock	3			—			—			—			—			—			3
Treasury stock	(95,183		)	—			—			—			(1,584		)	—			(96,767		)
Additional paid-in capital	561,992			—			—			(7,667		)	(6,702		)	—			547,623
Accumulated other comprehensive loss	(31,788		)	—			639			—			295			107			(30,747		)
Retained earnings	196,148			(64,377		)	(68,790		)	(31,047		)	(1,246		)	52,096			82,784
Total stockholders' equity	631,172			(64,377		)	(68,151		)	(38,714		)	(9,237		)	52,203			502,896
Total liabilities & stockholders' equity	$	1,124,729		$	(155	)	$	(60,711	)	$	(76,297	)	$	(5,804	)	$	37,049		$	1,018,811

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at June 30, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	111,028	$	—		$	—		$	—		$	(21,042	)	$	—		$	89,986
Restricted cash	—		—			—			—			21,042			—			21,042
Marketable securities	62,274		—			—			—			—			—			62,274
Accounts receivable, net	154,061		(174		)	(41,754		)	—			8,110			—			120,243
Prepaid expenses and other current assets	47,677		—			—			724			(142		)	649			48,908
Assets of discontinued operations, current	10,595		—			—			—			(8,963		)	—			1,632
Total current assets	385,635		(174		)	(41,754		)	724			(995		)	649			344,085
Marketable securities	13,949		—			—			—			—			—			13,949
Property and equipment, net	167,135		—			—			—			3,372			—			170,507
Goodwill	278,315		—			—			(54,901		)	16,488			(3,896		)	236,006
Intangible assets, net	222,045		—			—			(22,052		)	(5,602		)	—			194,391
Deferred tax assets	1,902		—			—			—			—			32,862			34,764
Other assets	10,050		—			—			(1,289		)	1,610			—			10,371
Assets of discontinued operations, non-current	44,001		—			—			—			(17,815		)	—			26,186
Total Assets	$	1,123,032	$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	35,150		$	—		$	—		$	—		$	—		$	—		$	35,150
Accrued expenses	52,534			—			16,005			285			300			(1,505		)	67,619
Deferred revenues	28,009			15,494			1,890			(3,251		)	2			—			42,144
Contingent consideration obligation	7,657			—			—			(2,903		)	—			—			4,754
Short-term debt	47,000			—			—			—			—			—			47,000
Total current liabilities	170,350			15,494			17,895			(5,869		)	302			(1,505		)	196,667
Lease financing obligation - long term	13,623			—			—			45			—			—			13,668
Convertible debt	225,585			—			—			—			—			—			225,585
Deferred tax liability	29,716			—			—			—			—			(16,380		)	13,336
Deferred revenues	—			42,266			19,241			—			—			—			61,507
Other liabilities	22,545			—			(18,585		)	—			1,633			2,731			8,324
Commitments and contingencies
Redeemable noncontrolling interests	55,459			—			—			(28,982		)	(1,197		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(95,812		)	—			—			—			(2,676		)	—			(98,488		)
Additional paid-in capital	547,970			—			—			(7,667		)	45			—			540,348
Accumulated other comprehensive loss	(34,880		)	—			670			—			295			107			(33,808		)
Retained earnings	188,472			(57,934		)	(60,975		)	(35,045		)	(1,344		)	44,662			77,836
Total stockholders' equity	605,754			(57,934		)	(60,305		)	(42,712		)	(3,680		)	44,769			485,892
Total liabilities & stockholders' equity	$	1,123,032		$	(174	)	$	(41,754	)	$	(77,518	)	$	(2,942	)	$	29,615		$	1,030,259

The following table presents the Consolidated Balance Sheet (unaudited) as previously reported, restatement adjustments and the Consolidated Balance Sheet (unaudited) as adjusted at March 31, 2016:



(Unaudited)			Adjustments
	As Previously Reported**		Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
ASSETS
Current assets:
Cash and cash equivalents	$	113,084	$	—		$	—		$	—		$	(26,302	)	$	—		$	86,782
Restricted cash	—		—			—			—			26,302			—			26,302
Marketable securities	63,713		—			—			—			—			—			63,713
Accounts receivable, net	150,790		(42		)	(42,041		)	—			7,659			—			116,366
Prepaid expenses and other current assets	53,236		—			—			420			(817		)	649			53,488
Assets of discontinued operations, current	9,503		—			—			—			(8,415		)	—			1,088
Total current assets	390,326		(42		)	(42,041		)	420			(1,573		)	649			347,739
Marketable securities	17,934		—			—			—			—			—			17,934
Property and equipment, net	162,040		—			—			—			3,580			—			165,620
Goodwill	271,666		—			—			(55,637		)	16,488			(3,896		)	228,621
Intangible assets, net	230,986		—			—			(23,163		)	(3,462		)	—			204,361
Deferred tax assets	5,176		—			—			—			—			25,257			30,433
Other assets	10,867		—			—			(420		)	1,768			—			12,215
Assets of discontinued operations, non-current	44,568		—			—			—			(17,974		)	—			26,594
Total Assets	$	1,133,563	$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517

^** Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.



				Adjustments
	As Previously Reported (Adjusted)			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	33,171		$	—		$	—		$	—		$	—		$	—		$	33,171
Accrued expenses	48,695			—			29,763			(11		)	299			(1,504		)	77,242
Deferred revenues	32,113			8,860			1,378			(3,777		)	75			—			38,649
Contingent consideration obligation	1,271			—			—			373			—			—			1,644
Short-term debt	50,000			—			—			—			—			—			50,000
Total current liabilities	165,250			8,860			31,141			(3,415		)	374			(1,504		)	200,706
Lease financing obligation - long term	14,047			—			—			47			—			—			14,094
Convertible debt	225,231			—			—			—			—			—			225,231
Deferred tax liability	23,096			—			—			—			—			(16,380		)	6,716
Deferred revenues	—			36,039			6,646			—			—			—			42,685
Other liabilities	19,900			—			(4,114		)	—			1,696			2,731			20,213
Commitments and contingencies
Redeemable noncontrolling interests	58,323			—			—			(29,066		)	(3,977		)	—			25,280
Stockholder's equity
Common stock	4			—			—			—			—			—			4
Treasury stock	(72,368		)	—			—			—			(2,676		)	—			(75,044		)
Additional paid-in capital	535,945			—			—			(7,667		)	7,248			—			535,526
Accumulated other comprehensive loss	(29,254		)	—			562			—			294			107			(28,291		)
Retained earnings	193,389			(44,941		)	(76,276		)	(38,699		)	(4,132		)	37,056			66,397
Total stockholders' equity	627,716			(44,941		)	(75,714		)	(46,366		)	734			37,163			498,592
Total liabilities & stockholders' equity	$	1,133,563		$	(42	)	$	(42,041	)	$	(78,800	)	$	(1,173	)	$	22,010		$	1,033,517



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	121,796		$	(22,331	)	$	18,958		$	(11,412	)	$	—		$	—		$	107,011
Costs and expenses:
Cost of services	50,210			—			—			64			941			—			51,215
Research and development	28,273			—			—			—			1,316			—			29,589
Selling, general and administrative	43,297			—			(1,752		)	(75		)	137			—			41,607
Net change in contingent consideration obligation	3,631			—			—			(4,203		)	—			—			(572		)
Restructuring charges	1,360			—			—			—			—			—			1,360
Depreciation and amortization	25,302			—			—			(1,119		)	11,316			—			35,499
Total costs and expenses	152,073			—			(1,752		)	(5,333		)	13,710			—			158,698
Loss from continuing operations	(30,277		)	(22,331		)	20,710			(6,079		)	(13,710		)	—			(51,687		)
Interest income	936			—			—			(340		)	(181		)	—			415
Interest expense	(2,007		)	—			—			374			200			(975		)	(2,408		)
Other expense, net	2,049			—			(69		)	(830		)	(264		)	—			886
Loss from continuing operations, before taxes	(29,299		)	(22,331		)	20,641			(6,875		)	(13,955		)	(975		)	(52,794		)
Benefit for income taxes	7,176			—			—			—			—			7,284			14,460
Net loss from continuing operations	(22,123		)	(22,331		)	20,641			(6,875		)	(13,955		)	6,309			(38,334		)
Net income from discontinued operations, net of tax	43,668			—			5,329			18,116			—			(3,659		)	63,454
Net loss	21,545			(22,331		)	25,970			11,241			(13,955		)	2,650			25,120
Net loss attributable to redeemable noncontrolling interests	(2,760		)	—			—			—			(2,949		)	—			(5,709		)
Net loss attributable to Synchronoss	$	24,305		$	(22,331	)	$	25,970		$	11,241		$	(11,006	)	$	2,650		$	30,829

Basic:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Diluted:
Continuing operations	$	(0.44	)																$	(0.74	)
Discontinued operations	0.99																		1.45
	$	0.55																	$	0.71
Weighted-average common shares outstanding:
Basic	43,814																		43,814
Diluted	43,814																		43,814


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	132,480		$	(6,440	)	$	(7,648	)	$	1,544		$	—		$	—	$	119,936
Costs and expenses:
Cost of services	49,073			—			—			65			—			—		49,138
Research and development	28,141			—			—			—			2,889			—		31,030
Selling, general and administrative	30,934			2			(2,246		)	156			(19		)	—		28,827
Net change in contingent consideration obligation	572			—			—			(1,921		)	—			—		(1,349		)
Restructuring charges	924			—			—			—			—			—		924
Depreciation and amortization	24,692			—			—			(1,111		)	11			—		23,592
Total costs and expenses	134,336			2			(2,246		)	(2,811		)	2,881			—		132,162
Loss from continuing operations	(1,856		)	(6,442		)	(5,402		)	4,355			(2,881		)	—		(12,226		)
Interest income	271			—			—			—			—			—		271
Interest expense	(1,596		)	—			—			—			—			—		(1,596		)
Other expense, net	(167		)	—			16			—			—			—		(151		)
Loss from continuing operations, before taxes	(3,348		)	(6,442		)	(5,386		)	4,355			(2,881		)	—		(13,702		)
Benefit for income taxes	(1,621		)	—			—			—			—			5,231		3,610
Net loss from continuing operations	(4,969		)	(6,442		)	(5,386		)	4,355			(2,881		)	5,231		(10,092		)
Net income from discontinued operations, net of tax	9,802			—			(2,427		)	(272		)	(1		)	2,205		9,307
Net loss	4,833			(6,442		)	(7,813		)	4,083			(2,882		)	7,436		(785		)
Net loss attributable to redeemable noncontrolling interests	(2,843		)	—			—			—			(504		)	—		(3,347		)
Net loss attributable to Synchronoss	$	7,676		$	(6,442	)	$	(7,813	)	$	4,083		$	(2,378	)	$	7,436	$	2,562

Basic:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Diluted:
Continuing operations	$	(0.05	)															$	(0.15	)
Discontinued operations	0.23																	0.21
	$	0.18																$	0.06
Weighted-average common shares outstanding:
Basic	43,560																	43,560
Diluted	43,560																	43,560


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	118,255		$	(12,840	)	$	16,211		$	(525	)	$	—		$	—		$	121,101
Costs and expenses:
Cost of services	48,467			—			—			(171		)	(116		)	—			48,180
Research and development	26,170			—			—			—			1,877			—			28,047
Selling, general and administrative	29,952			153			(472		)	296			(49		)	—			29,880
Net change in contingent consideration obligation	6,386			—			—			(3,276		)	—			—			3,110
Restructuring charges	1,139			—			—			—			—			—			1,139
Depreciation and amortization	25,262			—			—			(1,111		)	(58		)	—			24,093
Total costs and expenses	137,376			153			(472		)	(4,262		)	1,654			—			134,449
Loss from continuing operations	(19,121		)	(12,993		)	16,683			3,737			(1,654		)	—			(13,348		)
Interest income	591			—			—			—			—			—			591
Interest expense	(1,834		)	—			—			—			—			—			(1,834		)
Other expense, net	865			—			(197		)	—			—			—			668
Loss from continuing operations, before taxes	(19,499		)	(12,993		)	16,486			3,737			(1,654		)	—			(13,923		)
Benefit for income taxes	2,074			—			—			—			—			(2,444		)	(370		)
Net loss from continuing operations	(17,425		)	(12,993		)	16,486			3,737			(1,654		)	(2,444		)	(14,293		)
Net income from discontinued operations, net of tax	10,122			—			(1,188		)	—			1			10,050			18,985
Net loss	(7,303		)	(12,993		)	15,298			3,737			(1,653		)	7,606			4,692
Net loss attributable to redeemable noncontrolling interests	(2,864		)	—			—			—			(276		)	—			(3,140		)
Net loss attributable to Synchronoss	$	(4,439	)	$	(12,993	)	$	15,298		$	3,737		$	(1,377	)	$	7,606		$	7,832

Basic:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Diluted:
Continuing operations	$	(0.34	)																$	(0.26	)
Discontinued operations	0.24																		0.44
	$	(0.10	)																$	0.18
Weighted-average common shares outstanding:
Basic	43,450																		43,450
Diluted	43,450																		43,450


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2016:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting		Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	104,219		$	2,119	$	(18,086	)	$	(10,006	)	$	—		$	—		$	78,246
Costs and expenses:
Cost of services	46,448			—		—			(1		)	(296		)	—			46,151
Research and development	24,097			—		—			—			1,730			—			25,827
Selling, general and administrative	26,923			—		—			84			(1,093		)	—			25,914
Net change in contingent consideration obligation	341			—		—			(336		)	—			—			5
Restructuring charges	2,910			—		—			—			—			—			2,910
Depreciation and amortization	24,055			—		—			(1,111		)	(162		)	—			22,782
Total costs and expenses	124,774			—		—			(1,364		)	179			—			123,589
Loss from continuing operations	(20,555		)	2,119		(18,086		)	(8,642		)	(179		)	—			(45,343		)
Interest income	630			—		—			—			—			—			630
Interest expense	(1,576		)	—		—			—			—			—			(1,576		)
Other expense, net	(884		)	—		503			—			—			—			(381		)
Loss from continuing operations, before taxes	(22,385		)	2,119		(17,583		)	(8,642		)	(179		)	—			(46,670		)
Benefit for income taxes	361			—		—			—			—			15,159			15,520
Net loss from continuing operations	(22,024		)	2,119		(17,583		)	(8,642		)	(179		)	15,159			(31,150		)
Net income from discontinued operations, net of tax	10,941			—		(2,111		)	—			—			(10,016		)	(1,186		)
Net loss	(11,083		)	2,119		(19,694		)	(8,642		)	(179		)	5,143			(32,336		)
Net loss attributable to redeemable noncontrolling interests	(3,129		)	—		—			—			122			—			(3,007		)
Net loss attributable to Synchronoss	$	(7,954	)	$	2,119	$	(19,694	)	$	(8,642	)	$	(301	)	$	5,143		$	(29,329	)

Basic:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Diluted:
Continuing operations	$	(0.44	)															$	(0.65	)
Discontinued operations	0.26																	(0.03		)
	$	(0.18	)															$	(0.68	)
Weighted-average common shares outstanding:
Basic	43,423																	43,423
Diluted	43,423																	43,423


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended December 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes		As Adjusted
Net revenues	$	121,213		$	(2,519	)	$	(12,141	)	$	(20,090	)	$	—		$	—	$	86,463
Costs and expenses:
Cost of services	45,512			—			—			(17		)	203			—		45,698
Research and development	22,958			—			—			—			1,235			—		24,193
Selling, general and administrative	29,539			—			(3,042		)	—			8			—		26,505
Net change in contingent consideration obligation	760			—			—			755			—			—		1,515
Restructuring charges	(34		)	—			—			—			—			—		(34		)
Depreciation and amortization	20,931			—			—			(76		)	(172		)	—		20,683
Total costs and expenses	119,666			—			(3,042		)	662			1,274			—		118,560
Loss from continuing operations	1,547			(2,519		)	(9,099		)	(20,752		)	(1,274		)	—		(32,097		)
Interest income	564			—			—			—			—			—		564
Interest expense	(1,503		)	—			—			—			—			—		(1,503		)
Other expense, net	973			—			(149		)	(16		)	—			—		808
Loss from continuing operations, before taxes	1,581			(2,519		)	(9,248		)	(20,768		)	(1,274		)	—		(32,228		)
Benefit for income taxes	2,263			—			(534		)	—			—			5,381		7,110
Net loss from continuing operations	3,844			(2,519		)	(9,782		)	(20,768		)	(1,274		)	5,381		(25,118		)
Net income from discontinued operations, net of tax	7,478			—			—			—			—			1,836		9,314
Net loss	11,322			(2,519		)	(9,782		)	(20,768		)	(1,274		)	7,217		(15,804		)
Net loss attributable to redeemable noncontrolling interests	6,052			—			—			—			(6,680		)	—		(628		)
Net loss attributable to Synchronoss	$	5,270		$	(2,519	)	$	(9,782	)	$	(20,768	)	$	5,406		$	7,217	$	(15,176	)

Basic:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	(0.35	)
Diluted:
Continuing operations	$	(0.05	)															$	(0.57	)
Discontinued operations	0.17																	0.22
	$	0.12																$	1.26
Weighted-average common shares outstanding:
Basic	42,817																	42,817
Diluted	42,817																	42,817


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended September 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	109,297		$	(2,355	)	$	(18,195	)	$	—		$	—		$	—		$	88,747
Costs and expenses:
Cost of services	40,223			—			—			—			42			—			40,265
Research and development	23,986			—			—			—			165			—			24,151
Selling, general and administrative	20,410			—			—			—			(71		)	—			20,339
Restructuring charges	359			—			—			—			—			—			359
Depreciation and amortization	19,754			—			—			(20		)	(146		)	—			19,588
Total costs and expenses	104,732			—			—			(20		)	(10		)	—			104,702
Loss from continuing operations	4,565			(2,355		)	(18,195		)	20			10			—			(15,955		)
Interest income	546			—			—			—			—			—			546
Interest expense	(1,448		)	—			—			—			—			—			(1,448		)
Other expense, net	(1,030		)	—			109			—			—			—			(921		)
Loss from continuing operations, before taxes	2,633			(2,355		)	(18,086		)	20			10			—			(17,778		)
Benefit for income taxes	(4,448		)	—			—			—			—			12,228			7,780
Net loss from continuing operations	(1,815		)	(2,355		)	(18,086		)	20			10			12,228			(9,998		)
Net income from discontinued operations, net of tax	11,460			—			—			—			—			(10,320		)	1,140
Net loss	9,645			(2,355		)	(18,086		)	20			10			1,908			(8,858		)

Basic:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	0.27																		0.03
	$	0.23																	$	(0.21	)
Diluted:
Continuing operations	$	(0.04	)																$	(0.24	)
Discontinued operations	$	0.27																	$	0.03
	$	0.23																	$	(0.21	)
Weighted-average common shares outstanding:
Basic	42,491																		42,491
Diluted	42,491																		42,491


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended June 30, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	102,176		$	(5,586	)	$	(8,880	)	$	—		$	—		$	—		$	87,710
Costs and expenses:
Cost of services	35,945			—			—			—			—			—			35,945
Research and development	22,462			—			—			—			4			—			22,466
Selling, general and administrative	18,147			—			—			—			468			—			18,615
Restructuring charges	1,416			—			—			—			—			—			1,416
Depreciation and amortization	16,632			—			—			(20		)	(16		)	—			16,596
Total costs and expenses	94,602			—			—			(20		)	456			—			95,038
Loss from continuing operations	7,574			(5,586		)	(8,880		)	20			(456		)	—			(7,328		)
Interest income	471			—			—			—			—			—			471
Interest expense	(1,418		)	—			—			—			—			—			(1,418		)
Other expense, net	415			—			57			—			—			—			472
Loss from continuing operations, before taxes	7,042			(5,586		)	(8,823		)	20			(456		)	—			(7,803		)
Benefit for income taxes	(2,309		)	—			—			—			—			(6,101		)	(8,410		)
Net loss from continuing operations	4,733			(5,586		)	(8,823		)	20			(456		)	(6,101		)	(16,213		)
Net income from discontinued operations, net of tax	10,421			—			—			—			—			13,201			23,622
Net loss	15,154			(5,586		)	(8,823		)	20			(456		)	7,100			7,409

Basic:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Diluted:
Continuing operations	$	0.11																	$	(0.39	)
Discontinued operations	0.25																		0.56
	$	0.36																	$	0.17
Weighted-average common shares outstanding:
Basic	41,870																		41,870
Diluted	41,870																		41,870


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

for the three months ended March 31, 2015:



(Unaudited)				Adjustments
	As Previously Reported**			Revenue - Hosting			Revenue - Evidence of Arrangement and Other Revenue			Acquisitions & Divestiture			Capitalized Software and Other			Income Taxes			As Adjusted
Net revenues	$	95,431		$	(16,448	)	$	40,658		$	(10,000	)	$	—		$	—		$	109,641
Costs and expenses:
Cost of services	33,607			—			—			—			(705		)	—			32,902
Research and development	22,024			—			—			—			(71		)	—			21,953
Selling, general and administrative	20,315			—			—			—			(1,183		)	—			19,132
Restructuring charges	3,205			—			—			—			—			—			3,205
Depreciation and amortization	14,835			—			—			(20		)	(633		)	—			14,182
Total costs and expenses	93,986			—			—			(20		)	(2,592		)	—			91,374
Loss from continuing operations	1,445			(16,448		)	40,658			(9,980		)	2,592			—			18,267
Interest income	466			—			—			—			—			—			466
Interest expense	(1,342		)	—			—			—			—			—			(1,342		)
Other expense, net	14			—			(69		)	—			303			—			248
Loss from continuing operations, before taxes	583			(16,448		)	40,589			(9,980		)	2,895			—			17,639
Benefit for income taxes	(930		)	—			—			—			—			(3,162		)	(4,092		)
Net loss from continuing operations	(347		)	(16,448		)	40,589			(9,980		)	2,895			(3,162		)	13,547
Net income from discontinued operations, net of tax	10,908			—			—			—			—			(4,717		)	6,191
Net loss	10,561			(16,448		)	40,589			(9,980		)	2,895			(7,879		)	19,738

Basic:
Continuing operations	$	(0.01	)																$	0.33
Discontinued operations	0.26																		0.15
	$	0.25																	$	0.48
Diluted:
Continuing operations	$	(0.01	)																$	0.30
Discontinued operations	0.26																		0.13
	$	0.25																	$	0.43
Weighted-average common shares outstanding:
Basic	41,626																		41,626
Diluted	47,080																		47,080


*	Cost of services excludes depreciation and amortization which is shown separately.


**	Certain amounts reflected in this column have been adjusted for retrospective application of discontinued operations.


†	See Note 3 - Summary of Significant Accounting Policies.

Restatement of Previously Issued Consolidated Financial Statements Narrative (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Loss from continuing operations, before taxes					$ 52,794	$ 13,702	$ 13,923	$ 46,670	$ 32,228	$ 17,778	$ 7,803	$ (17,639)	$ 229,087	$ 127,089	$ 40,170
Net loss from continuing operations	$ (8,604)	$ 36,364	$ 29,383	$ 61,586	$ (25,120)	$ 785	$ (4,692)	$ 32,336	$ 15,804	$ 8,858	$ (7,409)	$ (19,738)	$ 118,729	$ 3,309	$ (2,485)

Restatement of Previously Issued Consolidated Financial Statements Restated Balance Sheet (Details) - USD ($)
$ in Thousands

Dec. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 156,299

$ 169,801

$ 110,344

$ 89,986

$ 86,782

$ 147,872

$ 235,967

89,826

^[1]

41,632

^[1]

12,975

21,042

26,302

3,111

12,506

16,973

62,274

63,713

78,186

^[1]

107,474

^[1]

156,227

120,243

116,366

43,557

38,277

47,340

48,908

53,488

370,979

369,690

345,491

344,085

347,739

2,974

3,968

13,949

17,934

111,825

158,205

171,548

170,507

165,620

237,303

224,651

233,605

236,006

228,621

149,928

132,167

162,968

186,165

194,391

204,361

13,286

Note receivable from related party

5,236

8,658

10,056

10,371

12,215

^[1]

73,984

70,269

33,917

43,650

965,411

1,054,351

1,018,811

1,030,259

1,033,517

5,959

17,057

28,724

35,150

33,171

72,739

76,882

58,531

67,619

77,242

75,829

57,430

45,679

42,144

38,649

2,833

3,405

4,754

1,644

29,000

38,000

47,000

50,000

192,486

183,202

174,339

196,667

200,706

11,183

12,450

13,125

13,668

14,094

227,704

226,291

225,938

225,585

225,231

13,735

3,508

25,241

65,630

59,208

61,507

42,685

6,195

8,193

8,008

8,324

20,213

25,280

(105,584)

(106,631)

(96,767)

(98,488)

(75,044)

597,553

571,153

547,623

540,348

535,526

(23,373)

(42,350)

(30,747)

(33,808)

(28,291)

(5,014)

107,620

82,784

77,836

66,397

463,587

529,797

502,896

485,892

498,592

505,329

463,464

$ 965,411

1,054,351

1,018,811

1,030,259

1,033,517

181,018

123,319

111,028

113,084

147,634

235,967

12,506

16,973

62,274

63,713

137,233

208,607

154,061

150,790

33,696

45,972

47,677

53,236

364,453

405,841

385,635

390,326

30,000

2,974

3,968

13,949

17,934

155,599

168,083

167,135

162,040

269,905

275,914

278,315

271,666

203,864

215,666

222,045

230,986

1,503

Note receivable from related party

7,541

9,920

10,050

10,867

83,000

45,890

1,164,729

1,124,729

1,123,032

1,133,563

15,770

28,724

35,150

33,171

69,435

54,066

52,534

48,695

27,542

26,106

28,009

32,113

11,860

8,229

7,657

1,271

29,000

38,000

47,000

50,000

153,607

155,125

170,350

165,250

12,121

13,082

13,623

14,047

226,291

225,938

225,585

225,231

49,822

12,134

3,783

20,399

22,545

19,900

49,856

52,616

55,459

58,323

(95,183)

(95,812)

(72,368)

575,093

561,992

547,970

535,945

(43,253)

(31,788)

(34,880)

(29,254)

220,453

196,148

188,472

193,389

657,115

631,172

605,754

627,716

529,107

1,164,729

1,124,729

1,123,032

1,133,563

(11,217)

$ 238

Revenue - Hosting, before income tax effect | Adjustments

(65,643)

(344)

(155)

(174)

(42)

(344)

(155)

(174)

(42)

(344)

(155)

(174)

(42)

33,398

22,288

15,494

8,860

33,398

22,288

15,494

8,860

52,965

41,934

42,266

36,039

(86,707)

(64,377)

(57,934)

(44,941)

(86,707)

(64,377)

(57,934)

(44,941)

(20,152)

Revenue - Evidence of Arrangement and Other Revenue, before income tax effect | Adjustments

(344)

(155)

(174)

(42)

(36,509)

(60,711)

(41,754)

(42,041)

(36,509)

(60,711)

(41,754)

(42,041)

(36,509)

(60,711)

(41,754)

(42,041)

5,274

(151)

1,628

1,890

1,378

5,123

6,857

17,895

31,141

531

17,274

19,241

6,646

(16,691)

(18,585)

(4,114)

658

639

670

562

(42,821)

(68,790)

(60,975)

(76,276)

(42,163)

(68,151)

(60,305)

(75,714)

(5,960)

Acquisitions & Divestiture, before income tax effect

(36,509)

(60,711)

(41,754)

(42,041)

(76,297)

(77,518)

(78,800)

441

285

(11)

(4,345)

(3,251)

(3,777)

(4,824)

(2,903)

373

(8,728)

(5,869)

(3,415)

(28,898)

(28,982)

(29,066)

(7,667)

(31,047)

(35,045)

(38,699)

(38,714)

(42,712)

(46,366)

Acquisitions & Divestiture, before income tax effect | Adjustments

(76,297)

(77,518)

(78,800)

7,896

1,408

862

724

420

9,304

862

724

420

(823)

(41,358)

(54,903)

(54,901)

(55,637)

(19,830)

(20,941)

(22,052)

(23,163)

Note receivable from related party

(70)

(1,315)

(1,289)

(420)

(12,731)

(2,240)

(67,748)

971

(3,360)

(9,027)

(11,416)

(28,813)

(7,667)

(19,893)

(27,560)

(60,238)

Capitalized Software and Other, before income tax effect | Adjustments

(67,748)

(11,217)

(12,975)

(21,042)

(26,302)

41,632

12,975

21,042

26,302

(802)

8,486

8,110

7,659

(1,166)

(143)

(142)

(817)

28,447

(995)

(1,573)

(30,000)

3,429

3,465

3,372

3,580

16,490

16,488

(21,066)

(8,560)

(5,602)

(3,462)

1,187

1,451

1,610

1,768

(18,003)

(5,804)

(2,942)

(1,173)

1,287

246

300

299

1,534

302

374

288

1,679

1,569

1,633

1,696

4,237

(3,977)

(11,448)

(1,584)

(2,676)

3,727

(6,702)

7,248

138

295

294

(18,158)

(1,246)

(1,344)

(4,132)

(25,741)

(9,237)

(3,680)

734

(3,901)

(18,003)

(5,804)

(2,942)

(1,173)

4,339

649

4,339

649

(3,896)

11,783

12,226

37,049

29,615

22,010

956

(1,505)

(1,504)

956

(1,505)

(1,504)

(46,314)

2,731

107

54,746

52,096

44,662

37,056

54,853

52,203

44,769

37,163

$ 24,608

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 12,226

$ 37,049

$ 29,615

$ 22,010

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

Restatement of Previously Issued Consolidated Financial Statements Restated Statements of Income (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 106,259

$ 91,015

$ 118,990

$ 86,097

$ 107,011

$ 119,936

$ 121,101

$ 78,246

$ 86,463

$ 88,747

$ 87,710

$ 109,641

$ 402,361

^[1]

$ 426,294

^[1]

$ 372,561

^[1]

51,215

49,138

48,180

46,151

45,698

40,265

35,945

32,902

181,453

^[2]

194,684

154,810

29,589

31,030

28,047

25,827

24,193

24,151

22,466

21,953

90,850

114,493

92,763

41,607

28,827

29,880

25,914

26,505

20,339

18,615

19,132

154,037

126,228

84,591

(572)

(1,349)

3,110

1,515

1,194

1,515

1,360

924

1,139

2,910

(34)

359

1,416

3,205

10,739

6,333

4,946

35,499

23,592

24,093

22,782

20,683

19,588

16,596

14,182

94,884

105,966

71,049

158,698

132,162

134,449

123,589

118,560

104,702

95,038

91,374

531,963

548,898

409,674

(33,222)

(36,139)

(8,894)

(51,347)

(51,687)

(12,226)

(13,348)

(45,343)

(32,097)

(15,955)

(7,328)

18,267

(129,602)

(122,604)

(37,113)

415

271

591

630

564

546

471

466

12,502

^[1]

1,907

^[1]

2,047

^[1]

(2,408)

(1,596)

(1,834)

(1,576)

(1,503)

(1,448)

(1,418)

(1,342)

(55,771)

(7,414)

(5,711)

886

(151)

668

(381)

808

(921)

472

248

(17,678)

1,022

607

(52,794)

(13,702)

(13,923)

(46,670)

(32,228)

(17,778)

(7,803)

17,639

(229,087)

(127,089)

(40,170)

14,460

3,610

(370)

15,520

7,110

7,780

(8,410)

(4,092)

34,863

33,220

2,388

Net income from discontinued operations, net of taxes

(38,334)

(10,092)

(14,293)

(31,150)

(25,118)

(9,998)

(16,213)

13,547

(194,224)

(93,869)

(37,782)

63,454

9,307

18,985

(1,186)

9,314

1,140

23,622

6,191

75,495

90,560

40,267

Net (loss) income attributable to noncontrolling interests

8,604

(36,364)

(29,383)

(61,586)

25,120

(785)

4,692

(32,336)

(15,804)

(8,858)

7,409

19,738

(118,729)

(3,309)

2,485

(5,709)

(3,347)

(3,140)

(3,007)

(628)

(9,291)

(15,203)

(628)

Net income (loss) per common share attributable to Synchronoss:

$ 10,915

$ (35,088)

$ (26,568)

$ (58,697)

$ 30,829

$ 2,562

$ 7,832

$ (29,329)

$ (15,176)

$ (8,858)

$ 7,409

$ 19,738

$ (109,438)

$ 11,894

$ 3,113

Basic, Continuing operations (in dollars per share)

$ (1.75)

$ (0.98)

$ (0.44)

$ (0.96)

$ (0.74)

$ (0.15)

$ (0.25)

$ (0.66)

$ (0.57)

$ (0.24)

$ (0.39)

$ 0.33

$ (4.14)

^[3]

$ (1.81)

^[3]

$ (0.88)

^[3]

Basic, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.15

1.69

^[3]

2.08

^[3]

0.95

^[3]

Diluted, Continuing operations (in dollars per share)

0.24

(0.78)

(0.60)

(1.33)

0.71

0.06

0.19

(0.69)

(0.35)

(0.21)

0.17

0.48

(2.45)

^[3]

0.27

^[3]

0.07

^[3]

(1.75)

(0.98)

(0.44)

(0.96)

(0.74)

(0.15)

(0.25)

(0.66)

(0.57)

(0.24)

(0.39)

0.30

(4.14)

^[3]

(1.81)

^[3]

(0.88)

^[3]

Diluted, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.13

1.69

^[3]

2.08

^[3]

0.95

^[3]

$ 0.24

$ (0.78)

$ (0.60)

$ (1.33)

$ 0.71

$ 0.06

$ 0.19

$ (0.69)

$ (0.35)

$ (0.21)

$ 0.17

$ 0.43

$ (2.45)

^[3]

$ 0.27

^[3]

$ 0.07

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 121,796

$ 132,480

$ 118,255

$ 104,219

$ 121,213

$ 109,297

$ 102,176

$ 95,431

$ 476,750

$ 428,117

50,210

49,073

48,467

46,448

45,512

40,223

35,945

33,607

194,198

155,287

28,273

28,141

26,170

24,097

22,958

23,986

22,462

22,024

106,681

91,430

43,297

30,934

29,952

26,923

29,539

20,410

18,147

20,315

131,106

88,411

3,631

572

6,386

341

760

10,930

760

1,360

924

1,139

2,910

(34)

359

1,416

3,205

6,333

4,946

25,302

24,692

25,262

24,055

20,931

19,754

16,632

14,835

99,311

72,152

152,073

134,336

137,376

124,774

119,666

104,732

94,602

93,986

548,559

412,986

(30,277)

(1,856)

(19,121)

(20,555)

1,547

4,565

7,574

1,445

(71,809)

15,131

936

271

591

630

564

546

471

466

2,428

2,047

(2,007)

(1,596)

(1,834)

(1,576)

(1,503)

(1,448)

(1,418)

(1,342)

(7,013)

(5,711)

2,049

(167)

865

(884)

973

(1,030)

415

1,863

372

(29,299)

(3,348)

(19,499)

(22,385)

1,581

2,633

7,042

583

(74,531)

11,839

7,176

(1,621)

2,074

361

2,263

(4,448)

(2,309)

(930)

7,990

(5,424)

Net income from discontinued operations, net of taxes

(22,123)

(4,969)

(17,425)

(22,024)

3,844

(1,815)

4,733

(347)

(66,541)

6,415

43,668

9,802

10,122

10,941

7,478

11,460

10,421

10,908

74,533

40,267

Net (loss) income attributable to noncontrolling interests

21,545

4,833

(7,303)

(11,083)

11,322

$ 9,645

$ 15,154

$ 10,561

7,992

46,682

(2,760)

(2,843)

(2,864)

(3,129)

6,052

(11,596)

6,052

Net income (loss) per common share attributable to Synchronoss:

$ 24,305

$ 7,676

$ (4,439)

$ (7,954)

$ 5,270

$ 19,588

$ 40,630

Basic, Continuing operations (in dollars per share)

$ (0.44)

$ (0.05)

$ (0.34)

$ (0.44)

$ (0.05)

$ (0.04)

$ 0.11

$ (0.01)

$ (1.26)

$ 0.01

Basic, Discontinued operations (in dollars per share)

0.99

0.23

0.24

0.26

0.17

0.27

0.25

0.26

1.71

Diluted, Continuing operations (in dollars per share)

0.55

0.18

(0.10)

(0.18)

0.12

0.23

0.36

0.25

0.45

0.96

(0.44)

(0.05)

(0.34)

(0.44)

(0.05)

(0.04)

0.11

(0.01)

(1.26)

0.01

Diluted, Discontinued operations (in dollars per share)

$ 0.99

0.23

0.24

0.26

$ 0.17

0.27

0.25

0.26

1.71

0.95

$ 0.18

$ (0.10)

$ (0.18)

$ 0.23

$ 0.36

$ 0.25

$ 0.45

$ 0.96

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

43,571,000

42,284,000

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

43,571,000

42,284,000

$ (1,752)

$ (2,246)

7,284

Net income from discontinued operations, net of taxes

$ (27,328)

$ (44,197)

16,027

Net (loss) income attributable to noncontrolling interests

(3,607)

(6,680)

Revenue - Hosting, before income tax effect | Adjustments

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(22,331)

(6,440)

$ (12,840)

$ 2,119

$ (2,519)

$ (2,355)

$ (5,586)

$ (16,448)

(39,492)

(26,908)

153

155

153

155

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

Revenue - Evidence of Arrangement and Other Revenue, before income tax effect | Adjustments

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(39,647)

(26,908)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

18,958

(7,648)

16,211

(18,086)

(12,141)

(18,195)

(8,880)

40,658

9,435

1,442

(472)

(3,042)

(4,470)

(3,042)

(1,752)

(2,246)

(472)

(3,042)

(4,470)

(3,042)

20,710

(5,402)

16,683

(18,086)

(9,099)

(18,195)

(8,880)

40,658

13,905

4,484

(69)

(197)

503

(149)

109

(69)

253

(52)

20,641

(5,386)

16,486

(17,583)

(9,248)

(18,086)

(8,823)

40,589

14,158

4,432

(534)

Net income from discontinued operations, net of taxes

20,641

(5,386)

16,486

(17,583)

(9,782)

(18,086)

(8,823)

40,589

14,158

3,898

5,329

(2,427)

(1,188)

(2,111)

(397)

25,970

(7,813)

15,298

(19,694)

(9,782)

(18,086)

(8,823)

40,589

13,761

3,898

Acquisitions & Divestiture, before income tax effect | Adjustments

25,970

(7,813)

15,298

(19,694)

(9,782)

13,761

3,898

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(11,412)

1,544

(525)

(10,006)

(20,090)

(10,000)

(20,399)

(30,090)

(171)

(1)

(17)

(43)

(17)

(75)

156

296

461

(4,203)

(1,921)

(3,276)

(336)

755

(9,736)

755

(1,119)

(1,111)

(76)

(20)

(4,452)

(136)

(5,333)

(2,811)

(4,262)

(1,364)

662

(20)

(13,770)

602

(6,079)

4,355

3,737

(8,642)

(20,752)

(9,980)

(6,629)

(30,692)

(340)

374

(830)

(16)

(830)

(16)

(6,875)

4,355

3,737

(8,642)

(20,768)

(9,980)

(7,425)

(30,708)

Net income from discontinued operations, net of taxes

(6,875)

4,355

3,737

(8,642)

(20,768)

(9,980)

(7,425)

(30,708)

18,116

(272)

17,844

11,241

4,083

3,737

(8,642)

(20,768)

(9,980)

10,419

(30,708)

Capitalized Software and Other, before income tax effect | Adjustments

11,241

4,083

3,737

(8,642)

(20,768)

10,419

(30,708)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

941

(116)

(296)

203

(705)

529

(460)

1,316

2,889

1,877

1,730

1,235

165

(71)

7,812

1,333

137

(19)

(49)

(1,093)

(71)

468

(1,183)

(1,024)

(778)

11,316

(58)

(162)

(172)

(146)

(16)

(633)

11,107

(967)

13,710

2,881

1,654

179

1,274

(10)

456

(2,592)

18,424

(872)

(13,710)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,592

(18,424)

872

(181)

200

(264)

303

(264)

303

(13,955)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

Net income from discontinued operations, net of taxes

(13,955)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

(1)

(13,955)

(2,882)

(1,653)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

(11,006)

(2,378)

(1,377)

(301)

5,406

(15,062)

7,855

(975)

(975)

5,231

(2,444)

15,159

5,381

12,228

(6,101)

(3,162)

25,230

8,346

Net income from discontinued operations, net of taxes

6,309

5,231

(2,444)

15,159

5,381

12,228

(6,101)

(3,162)

24,255

8,346

(3,659)

2,205

10,050

(10,016)

1,836

(10,320)

13,201

(4,717)

(1,420)

2,650

7,436

7,606

5,143

7,217

$ 1,908

$ 7,100

$ (7,879)

22,835

8,346

Revenues and property and equipment, net by geographic area

$ 2,650

$ 7,436

$ 7,606

$ 5,143

$ 7,217

$ 22,835

$ 8,346

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account
[2]	Cost of services excludes depreciation and amortization which is shown separately.
[3]	See Note 3 - Summary of Significant Accounting Policies of the Notes to Consolidated Financial Statements.

Restatement of Previously Issued Consolidated Financial Statements Restated Statements of Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations	$ 8,604	$ (36,364)	$ (29,383)	$ (61,586)	$ 25,120	$ (785)	$ 4,692	$ (32,336)	$ (15,804)	$ (8,858)	$ 7,409	$ 19,738	$ (118,729)	$ (3,309)	$ 2,485
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments													17,027	(4,114)	(17,705)
Unrealized gain (loss) on securities													18	3	(20)
Net loss on intra-entity foreign currency transactions													1,932	(725)	(1,335)
Total other comprehensive loss													18,977	(4,836)	(19,060)
Other Comprehensive Income (Loss), Net of Tax													18,977	(4,836)	(19,060)
Comprehensive income (loss)													(99,752)	(8,145)	(16,575)
Comprehensive (loss) income attributable to redeemable noncontrolling interests													(9,291)	(15,203)	(628)
Total comprehensive (loss) income attributable to Synchronoss													$ (90,461)	7,058	(15,947)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					21,545	4,833	(7,303)	(11,083)	11,322	9,645	15,154	10,561		7,992	46,682
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments														(4,042)	(17,281)
Unrealized gain (loss) on securities														198	(54)
Net loss on intra-entity foreign currency transactions														(725)	(1,335)
Total other comprehensive loss														(4,569)	(18,670)
Comprehensive income (loss)														3,423	28,012
Comprehensive (loss) income attributable to redeemable noncontrolling interests														(11,596)	6,052
Total comprehensive (loss) income attributable to Synchronoss														15,019	21,960
Adjustments
Other comprehensive income (loss), net of tax:
Unrealized gain (loss) on securities															53
Revenue - Hosting, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					(22,331)	(6,442)	(12,993)	2,119	(2,519)	(2,355)	(5,586)	(16,448)		(39,647)	(26,908)
Other comprehensive income (loss), net of tax:
Comprehensive income (loss)														(39,647)	(26,908)
Total comprehensive (loss) income attributable to Synchronoss														(39,647)	(26,908)
Revenue - Evidence of Arrangement and Other Revenue, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					25,970	(7,813)	15,298	(19,694)	(9,782)	(18,086)	(8,823)	40,589		13,761	3,898
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments														12	547
Unrealized gain (loss) on securities														(141)
Total other comprehensive loss														(129)	547
Comprehensive income (loss)														13,632	4,445
Total comprehensive (loss) income attributable to Synchronoss														13,632	4,445
Acquisitions & Divestiture, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					11,241	4,083	3,737	(8,642)	(20,768)	20	20	(9,980)		10,419	(30,708)
Other comprehensive income (loss), net of tax:
Comprehensive income (loss)														10,419	(30,708)
Total comprehensive (loss) income attributable to Synchronoss														10,419	(30,708)
Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					(13,955)	(2,882)	(1,653)	(179)	(1,274)	10	(456)	2,895		(18,669)	1,175
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments														23	(58)
Unrealized gain (loss) on securities														(161)
Total other comprehensive loss														(138)	(5)
Comprehensive income (loss)														(18,807)	1,170
Comprehensive (loss) income attributable to redeemable noncontrolling interests														(3,607)	(6,680)
Total comprehensive (loss) income attributable to Synchronoss														(15,200)	7,850
Income tax adjustments \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss from continuing operations					$ 2,650	$ 7,436	$ 7,606	$ 5,143	$ 7,217	$ 1,908	$ 7,100	$ (7,879)		22,835	8,346
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments														(107)	(913)
Unrealized gain (loss) on securities														107	(19)
Total other comprehensive loss															(932)
Comprehensive income (loss)														22,835	7,414
Total comprehensive (loss) income attributable to Synchronoss														$ 22,835	$ 7,414

Restatement of Previously Issued Consolidated Financial Statements Restated Statements Stockholders' Equity (Details) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	$ 463,587	$ 529,797	$ 502,896	$ 485,892	$ 498,592	$ 505,329	$ 463,464
Common stock, shares issued (in shares)	52,024	50,388
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		$ 657,115	631,172	605,754	627,716		529,107
Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(65,643)
Revenue - Hosting, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		(86,707)	(64,377)	(57,934)	(44,941)		(20,152)
Acquisitions & Divestiture, before income tax effect
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity			(38,714)	(42,712)	(46,366)
Acquisitions & Divestiture, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		(27,560)					(60,238)
Revenue - Evidence of Arrangement and Other Revenue, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		(42,163)	(68,151)	(60,305)	(75,714)		(5,960)
Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		(25,741)	(9,237)	(3,680)	734		(3,901)
Income tax adjustments \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity		54,853	$ 52,203	$ 44,769	$ 37,163		24,608
Common Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	$ 5	$ 5				$ 4	$ 4
Common stock, shares issued (in shares)	52,028	50,388				48,287	46,620
Common Stock \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							$ 4
Common stock, shares issued (in shares)							46,444
Common Stock \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares issued (in shares)							176
Common Stock \| Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares issued (in shares)							176
Treasury Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	$ (105,584)	$ (106,631)				$ (68,327)	$ (68,327)
Common stock, shares issued (in shares)	(5,060)	(5,096)				(3,892)	(3,892)
Treasury Stock \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							$ (66,336)
Common stock, shares issued (in shares)							(3,733)
Treasury Stock \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							$ (1,991)
Common stock, shares issued (in shares)							(159)
Treasury Stock \| Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							$ (1,991)
Common stock, shares issued (in shares)							(159)
Additional Paid-In Capital
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	$ 597,553	$ 571,153				$ 514,964	$ 457,148
Additional Paid-In Capital \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							454,740
Additional Paid-In Capital \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							2,408
Additional Paid-In Capital \| Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							2,408
Accumulated Other Comprehensive Income (Loss)
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	(23,373)	(42,350)				(37,514)	(18,454)
Accumulated Other Comprehensive Income (Loss) \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(20,014)
Accumulated Other Comprehensive Income (Loss) \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							1,560
Accumulated Other Comprehensive Income (Loss) \| Acquisitions & Divestiture, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							240
Accumulated Other Comprehensive Income (Loss) \| Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							281
Accumulated Other Comprehensive Income (Loss) \| Income tax adjustments \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							1,039
Retained Earnings
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity	$ (5,014)	$ 107,620				$ 96,202	93,093
Retained Earnings \| As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							160,713
Retained Earnings \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(67,620)
Retained Earnings \| Revenue - Hosting, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(20,152)
Retained Earnings \| Acquisitions & Divestiture, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(60,478)
Retained Earnings \| Revenue - Evidence of Arrangement and Other Revenue, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(5,960)
Retained Earnings \| Capitalized Software and Other, before income tax effect \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							(4,599)
Retained Earnings \| Income tax adjustments \| Adjustments
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders' equity							$ 23,569

Restatement of Previously Issued Consolidated Financial Statements Restated Statements of Cash Flows (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
	Mar. 01, 2016	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net loss from continuing operations		$ (38,334)	$ (10,092)	$ (14,293)	$ (31,150)	$ (25,118)	$ (9,998)	$ (16,213)	$ 13,547	$ (194,224)	$ (93,869)	$ (37,782)
Net income from discontinued operations, net of taxes		63,454	9,307	18,985	(1,186)	9,314	1,140	23,622	6,191	75,495	90,560	40,267
Gain on sale of discontinued operations										(122,842)	(113,129)	0
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization expense										93,924	94,911	71,049
Impairment of long-lived assets and capitalized software										960	11,055	0
Amortization of debt issuance costs										12,771	1,607	1,501
Allowance for loan losses										14,562	0	0
Extinguishment of debt										(4,947)	(122)	16
Change in fair value of financial instruments										48,647	371	0
Business liquidation										244	1,416	1,705
Non-cash interest on leased facility										19,243	17,148	(453)
Stock-based compensation										1,203	1,392	924
Contingent consideration obligation										22,495	34,178	31,404
Changes in operating assets and liabilities:										(2,711)	1,194	(15)
Accounts receivable, net of allowance for doubtful accounts
Prepaid expenses and other current assets										29,283	(13,650)	(19,774)
Other assets										(5,513)	31,648	(9,057)
Accounts payable										3,237	8,880	(3,751)
Accrued expenses										(9,098)	(10,089)	(7,763)
Tax benefit from stock option exercise										(4,949)	(7,523)	(710)
Due to a related party										(3,337)	(6,558)	2,128
Deferred revenues										(23,506)	55,173	22,297
Net cash (used in) provided by operating activities										(18,248)	104,559	91,986
Investing activities:
Purchases of fixed assets										(12,151)	(42,570)	(57,666)
Purchases of intangible assets and capitalized software										(9,119)	(7,677)	(2,553)
Purchases of marketable securities available-for-sale										(219)	(13,445)	(139,569)
Proceeds from the sale of discontinued operations										12,371	82,904	106,210
Proceeds from the sale of discontinued operations										928,171	27,335	0
Businesses acquired, net of cash										(815,008)	(86,322)	(101,502)
Change in restricted cash											0	0
Net cash provided by (used in) investing activities										98,245	(39,775)	(195,080)
Financing activities:
Proceeds from the exercise of stock options										2,584	13,633	19,936
Taxes paid on withholding shares										(442)	0	0
Payments on Contingent Consideration										122	0	4,468
Debt issuance costs related to the Credit Facility											(1,346)
Borrowings on revolving line of credit										0	144,000	0
Repayment of revolving line of credit										(29,000)	(115,000)	0
Repurchases of common stock										0	(40,025)	0
Excess tax benefits from stock option exercises										17	0	0
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan										1,047	2,183	1,902
Repayments of capital lease obligations										(2,985)	(3,815)	(2,021)
Net cash (used in) provided by financing activities										(35,664)	(370)	15,349
Effect of exchange rate changes on cash										(9,641)	(853)	(350)
Net increase in cash and cash equivalents											63,561	(88,095)
Cash and cash equivalents at beginning of period		110,344	89,986	86,782	147,872				235,967	169,801	147,872	235,967
Cash and cash equivalents at end of period		169,801	110,344	89,986	86,782	147,872				156,299	169,801	147,872
Supplemental disclosures of cash flow information:
Cash paid for income taxes										7,612	4,661	29,868
Cash paid for interest										55,957	6,981	5,791
Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition											22,000
Restricted Cash		41,632									41,632
Total cash, cash equivalents and restricted cash		211,433				147,872				246,125	211,433	147,872	$ 235,967
As Previously Reported
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net loss from continuing operations		(22,123)	(4,969)	(17,425)	(22,024)	3,844	(1,815)	4,733	(347)		(66,541)	6,415
Net income from discontinued operations, net of taxes		43,668	9,802	10,122	10,941	7,478	$ 11,460	$ 10,421	10,908		74,533	40,267
Gain on sale of discontinued operations											(95,311)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization expense											99,311	72,152
Impairment of long-lived assets and capitalized software											0
Amortization of debt issuance costs											1,607	1,501
Extinguishment of debt											(952)	16
Change in fair value of financial instruments											0
Business liquidation											1,416	1,705
Non-cash interest on leased facility											32,826	8,319
Stock-based compensation											1,111	924
Contingent consideration obligation											33,979	31,711
Changes in operating assets and liabilities:											10,930	(772)
Accounts receivable, net of allowance for doubtful accounts
Prepaid expenses and other current assets											(1,662)	(27,577)
Other assets											12,644	(8,543)
Accounts payable											10,054	(4,282)
Accrued expenses											(11,139)	6,185
Tax benefit from stock option exercise											22,024	16,333
Due to a related party											(6,558)	(402)
Deferred revenues											24,317	(4,130)
Net cash (used in) provided by operating activities											142,589	139,822
Investing activities:
Purchases of fixed assets											(58,542)	(59,960)
Purchases of intangible assets and capitalized software											0	(1,200)
Purchases of marketable securities available-for-sale											(13,445)	(139,569)
Proceeds from the sale of discontinued operations											82,904	106,210
Proceeds from the sale of discontinued operations											18,135
Businesses acquired, net of cash											(98,428)	(131,592)
Change in restricted cash											(30,000)	0
Net cash provided by (used in) investing activities											(99,376)	(226,111)
Financing activities:
Proceeds from the exercise of stock options											13,912	19,936
Taxes paid on withholding shares											(8,885)	(17,043)
Payments on Contingent Consideration												4,468
Debt issuance costs related to the Credit Facility											(1,346)
Borrowings on revolving line of credit											144,000
Repayment of revolving line of credit											(115,000)
Repurchases of common stock											(40,025)
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan											2,183	1,902
Repayments of capital lease obligations											(3,815)	(2,021)
Net cash (used in) provided by financing activities											(8,976)	(1,694)
Effect of exchange rate changes on cash											(853)	(350)
Net increase in cash and cash equivalents											33,384	(88,333)
Cash and cash equivalents at beginning of period		123,319	111,028	113,084	147,634				235,967	181,018	147,634	235,967
Cash and cash equivalents at end of period		181,018	$ 123,319	$ 111,028	113,084	147,634					181,018	147,634
Supplemental disclosures of cash flow information:
Cash paid for income taxes											4,661	29,868
Cash paid for interest											6,981	5,791
Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition											22,000
Restricted Cash		0									0
Total cash, cash equivalents and restricted cash		181,018				147,634					181,018	147,634
Adjustments
Net Cash Provided by (Used in) Operating Activities [Abstract]
Net loss from continuing operations											(27,328)	(44,197)
Net income from discontinued operations, net of taxes											16,027	0
Gain on sale of discontinued operations											(17,818)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization expense											(4,400)	(1,103)
Impairment of long-lived assets and capitalized software											11,055
Amortization of debt issuance costs											0	0
Extinguishment of debt											830	0
Change in fair value of financial instruments											371
Business liquidation											0	0
Non-cash interest on leased facility											(15,678)	(8,772)
Stock-based compensation											281	0
Contingent consideration obligation											199	(307)
Changes in operating assets and liabilities:											(9,736)	757
Accounts receivable, net of allowance for doubtful accounts
Prepaid expenses and other current assets											(11,988)	7,803
Other assets											19,004	(514)
Accounts payable											(1,174)	531
Accrued expenses											1,050	(13,948)
Tax benefit from stock option exercise											(29,547)	(17,043)
Due to a related party											0	2,530
Deferred revenues											30,856	26,427
Net cash (used in) provided by operating activities											(38,030)	(47,836)
Investing activities:
Purchases of fixed assets											15,972	2,294
Purchases of intangible assets and capitalized software											(7,677)	(1,353)
Purchases of marketable securities available-for-sale											0	0
Proceeds from the sale of discontinued operations											0	0
Proceeds from the sale of discontinued operations											9,200
Businesses acquired, net of cash											12,106	30,090
Change in restricted cash											0	0
Net cash provided by (used in) investing activities											29,601	31,031
Financing activities:
Proceeds from the exercise of stock options											(279)	0
Taxes paid on withholding shares											8,885	17,043
Payments on Contingent Consideration												0
Debt issuance costs related to the Credit Facility											0
Borrowings on revolving line of credit											0
Repayment of revolving line of credit											0
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan											0	0
Repayments of capital lease obligations											0	0
Net cash (used in) provided by financing activities											8,606	17,043
Effect of exchange rate changes on cash											0	0
Net increase in cash and cash equivalents											177	238
Cash and cash equivalents at beginning of period					$ 238				$ 0	(11,217)	238	0
Cash and cash equivalents at end of period		(11,217)				238					(11,217)	238
Supplemental disclosures of non-cash investing and financing activities:
Restricted Cash		11,632									11,632
Total cash, cash equivalents and restricted cash		415				238					415	238
Openwave Messaging
Supplemental disclosures of non-cash investing and financing activities:
Issuance of common stock in connection with Openwave acquisition	$ 22,000									0	22,000	0
Effect of Early Adoption of ASU 2016-18 \| Adjustments
Investing activities:
Change in restricted cash											30,000
Net cash provided by (used in) investing activities											30,000
Financing activities:
Proceeds from the sale of treasury stock in connection with an employee stock purchase plan											0
Net increase in cash and cash equivalents											30,000
Cash and cash equivalents at beginning of period										$ 0
Cash and cash equivalents at end of period		0									0
Supplemental disclosures of non-cash investing and financing activities:
Restricted Cash		30,000									30,000
Total cash, cash equivalents and restricted cash		$ 30,000				$ 0					$ 30,000	$ 0

Summary of Significant Accounting Policies - Service Level Standards and Research and Development (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Research and Development
Unamortized software development costs	$ 11,695	$ 5,754	$ 4,390
Amortization expenses of capital software development costs	$ 3,178	$ 3,507	$ 55
Software Development
Research and Development
Estimated minimum useful life of software development costs	2 years
Estimated maximum useful life of software development costs	3 years

Summary of Significant Accounting Policies - Concentration of Credit Risk (Details) - Net Revenues - Customer Concentration	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Concentration of Credit Risk
Percentage of concentration risk	73.00%	74.00%	82.00%
Minimum
Concentration of Credit Risk
Duration of customer contracts (in years)	3 years
Maximum
Concentration of Credit Risk
Duration of customer contracts (in years)	5 years

Summary of Significant Accounting Policies - Cash, Marketable Securities, and Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Unbilled Contracts Receivable	$ 7.4	$ 23.3
Cash and Cash Equivalents
Maximum time period for which an investment is considered a cash equivalent	3 months
Minimum
Marketable Securities
Maturity period of fixed income investments	3 months
Maturity period of marketable securities to be classified as long-term	12 months
Minimum \| Property, Equipment, and Leasehold Improvements
Property and Equipment
Estimated useful life of property and equipment and leasehold improvements	3 years
Maximum \| Property, Equipment, and Leasehold Improvements
Property and Equipment
Estimated useful life of property and equipment and leasehold improvements	5 years

Summary of Significant Accounting Policies - Goodwill, Intangible Assets and Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Impairments	$ 0	$ 0	$ 0
Impairment of Long-Lived Assets
Impairment charges on long lived assets	$ 1,000,000	$ 11,100,000	$ 0
Income Taxes
Historical period used in future taxable income assumptions	3 years
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 2,800,000

Summary of Significant Accounting Policies New Accounting Pronouncements (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Accounting Policies [Abstract]
Net loss on foreign currency translations	$ (4,952)	$ (270)	$ (512)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings	5,014	(107,620)		$ (82,784)	$ (77,836)	$ (66,397)
Cumulative effect of adjustment to retained earnings (ASU Adoption)		(3,196)	234
Capitalized Contract Cost, Net	700
Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of adjustment to retained earnings (ASU Adoption)		$ (3,196)	$ (476)
Accounting Standards Update 2016-16 \| Retained Earnings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of adjustment to retained earnings (ASU Adoption)	300
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings	$ (10,100)

Summary of Significant Accounting Policies - Segment and Geographic Information (Details)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

USD ($)

Sep. 30, 2017

USD ($)

Jun. 30, 2017

USD ($)

Mar. 31, 2017

USD ($)

Dec. 31, 2016

USD ($)

Sep. 30, 2016

USD ($)

Jun. 30, 2016

USD ($)

Mar. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Sep. 30, 2015

USD ($)

Jun. 30, 2015

USD ($)

Mar. 31, 2015

USD ($)

Dec. 31, 2017

USD ($)

segment

Dec. 31, 2016

USD ($)

Dec. 31, 2015

USD ($)

Number of Operating Segments

Segment and Geographic Information

Number of business segments (segment) | segment

Revenues and property and equipment, net by geographic area

$ 106,259

$ 91,015

$ 118,990

$ 86,097

$ 107,011

$ 119,936

$ 121,101

$ 78,246

$ 86,463

$ 88,747

$ 87,710

$ 109,641

$ 402,361

^[1]

$ 426,294

^[1]

$ 372,561

^[1]

Revenues and property and equipment, net by geographic area

111,825

158,205

$ 171,548

$ 170,507

$ 165,620

111,825

158,205

Geographic area

402,361

426,294

372,561

Geographic area | Domestic

111,825

158,205

111,825

158,205

Revenues and property and equipment, net by geographic area

334,970

360,891

334,829

Geographic area | Foreign

106,727

149,378

106,727

149,378

Revenues and property and equipment, net by geographic area

67,391

65,403

$ 37,732

Schedule of Equity Method Investments [Line Items]

$ 5,098

$ 8,827

$ 5,098

$ 8,827

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

Acquisition and Divestitures - Narrative (Details) - USD ($)														12 Months Ended
	Feb. 15, 2018	Nov. 14, 2017	Oct. 17, 2017	Feb. 01, 2017	Jan. 19, 2017	Dec. 29, 2016	Dec. 22, 2016	Dec. 16, 2016	Mar. 01, 2016	Dec. 31, 2015	Aug. 04, 2015	Feb. 23, 2015	Feb. 18, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Nov. 16, 2016
Business Acquisition [Line Items]
Value of common stock paid for acquisition															$ 22,000,000
Contingent consideration obligation															2,833,000
Net assets acquired										$ 99,765,000						$ 99,765,000
Gain on sale of discontinued operations														$ (122,842,000)	(113,129,000)	0
Proceeds from the sale of discontinued operations														$ 928,171,000	$ 27,335,000	0
Cash										1,172,000						1,172,000
Common stock, shares outstanding (in shares)														46,965,000	45,292,000
Mandatorily redeemable financial instrument														$ 37,959,000	$ 0
Total long-term debt, carrying value														227,704,000	226,291,000
STIH
Business Acquisition [Line Items]
Indefinite-lived license agreement							$ 10,000,000
Divestiture of SpeechCycle
Business Acquisition [Line Items]
Purchase price of divestiture				$ 13,500,000
Gain on sale of discontinued operations														4,900,000
Period of transition services agreement				1 year
Mirapoint Activation Business
Business Acquisition [Line Items]
Gain on sale						$ 1,400,000
Discontinued Operations, Disposed of by Sale \| BPO
Business Acquisition [Line Items]
Gain on sale of discontinued operations															113,130,000	0
Period of transition services agreement								3 years
Discontinued Operations, Disposed of by Sale \| BPO \| STIH
Business Acquisition [Line Items]
Purchase price of divestiture								$ 27,300,000
Proceeds from the sale of discontinued operations								83,000,000
Discontinued Operations, Disposed of by Sale \| BPO \| STIN
Business Acquisition [Line Items]
Purchase price of divestiture								$ 140,800,000
Ownership interest in STI								30.00%
Discontinued Operations, Disposed of by Sale \| BPO \| STIN \| STIH
Business Acquisition [Line Items]
Purchase price of divestiture								$ 69,800,000
Ownership interest in STI by Sequential Technology Holdings, LLC								70.00%
Selling, general and administrative
Business Acquisition [Line Items]
Acquisition related costs														13,000,000	10,900,000	1,300,000
Net Revenue \| BPO \| STIH
Business Acquisition [Line Items]
Impairment and reduction of intangible asset							600,000
Razorsight Corporation
Business Acquisition [Line Items]
Value of common stock paid for acquisition											$ 25,300,000
Contingent consideration obligation											$ 15,000,000
Net assets acquired										25,284,000						25,284,000
Cash										1,172,000						1,172,000
F-Secure Corporation
Business Acquisition [Line Items]
Consideration transferred													$ 49,500,000
Net assets acquired										49,481,000						49,481,000
Cash paid for acquisition												$ 59,500,000
Intralinks Holdings, Inc.
Business Acquisition [Line Items]
Value of common stock paid for acquisition			$ 977,300,000											4,700,000	0	0
Consideration transferred			859,078,000
Net assets acquired					$ 859,078,000
Intangible assets					411,577,000
Cash paid for acquisition			854,376,000
Reimbursement paid		$ 5,000,000
Cash					39,370,000
Mandatorily redeemable financial instrument														33,600,000
Intralinks Holdings, Inc. \| Impala
Business Acquisition [Line Items]
Value of common stock paid for acquisition			977,300,000
Consideration transferred			1,000,000,000
Cash paid for acquisition		991,000,000
Potential cash proceeds		$ 440,000,000
Openwave Messaging
Business Acquisition [Line Items]
Value of common stock paid for acquisition									$ 22,000,000					$ 0	22,000,000	0
Consideration transferred									114,538,000
Net assets acquired									114,538,000
Cash paid for acquisition									92,538,000
Patent settlement									10,000,000
Cash									$ 4,110,000
Zentry, LLC
Business Acquisition [Line Items]
Consideration transferred										48,000,000
Net assets acquired										$ 25,000,000					$ 25,000,000	25,000,000
SNCR, LLC
Business Acquisition [Line Items]
Intangible assets acquired																	$ 12,800,000
Zentry, LLC \| Variable Interest Entity, Primary Beneficiary
Business Acquisition [Line Items]
Ownership percentage										67.00%
Call Option \| Zentry, LLC
Business Acquisition [Line Items]
Option indexed to equity, threshold for cash or share settlement										$ 200,000,000
Number of trading days										30 days
Secured Debt \| Goldman Sachs Bank USA
Business Acquisition [Line Items]
Secured senior loan					900,000,000
Proceeds from line of credit					$ 900,000,000
STIH \| Goldman Sachs Bank USA
Business Acquisition [Line Items]
Total long-term debt, carrying value							40,000,000
F-Secure Corporation \| F-Secure Corporation
Business Acquisition [Line Items]
Non-exclusive perpetual license agreement													$ 10,000,000
Silver Private Holdings I, LLC
Business Acquisition [Line Items]
Sale of stock, price per share		$ 14.56
Put right consideration		$ 87,300,000
Convertible Preferred Stock \| Silver Private Holdings I, LLC
Business Acquisition [Line Items]
Value of common stock paid for acquisition			185,000,000
Subsequent Event \| Intralinks Holdings, Inc.
Business Acquisition [Line Items]
Reimbursement paid	$ 5,000,000
Subsequent Event \| Silver Private Holdings I, LLC
Business Acquisition [Line Items]
Cash	$ 97,700,000
Subsequent Event \| Silver Private Holdings I, LLC \| Silver Private Holdings I, LLC
Business Acquisition [Line Items]
Common stock, shares outstanding (in shares)	5,994,667
Subsequent Event \| Convertible Preferred Stock
Business Acquisition [Line Items]
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, liquidation preference (in dollars per share)	$ 1,000
Subsequent Event \| Convertible Preferred Stock \| Silver Private Holdings I, LLC
Business Acquisition [Line Items]
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable, Shares	185,000
Licensing Agreements \| Discontinued Operations, Disposed of by Sale \| BPO \| STIH
Business Acquisition [Line Items]
Purchase price of divestiture								$ 10,000,000
Licensing Agreements \| Zentry, LLC
Business Acquisition [Line Items]
Intangible assets										$ 23,000,000						$ 23,000,000
Maximum \| Intralinks Holdings, Inc.
Business Acquisition [Line Items]
Contingent consideration obligation		$ 25,000,000
Maximum \| Intralinks Holdings, Inc. \| Impala
Business Acquisition [Line Items]
Contingent consideration obligation			$ 25,000,000.0
Indirect Guarantee of Indebtedness \| Goldman Sachs Bank USA
Business Acquisition [Line Items]
Current carrying value							$ 30,000,000

Acquisition and Divestitures - Consideration Transferred (Details) - USD ($) $ in Thousands			12 Months Ended
	Oct. 17, 2017	Mar. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Issuance of common stock in connection with Openwave acquisition				$ 22,000
Intralinks Holdings, Inc.
Business Acquisition [Line Items]
Cash consideration for outstanding common shares	$ 746,071
Issuance of common stock in connection with Openwave acquisition	977,300		$ 4,700	0	$ 0
Cash consideration for accelerated equity awards to Intralinks’ employees upon change in control	7,873
Cash consideration for vested unexercised Intralinks’ stock options	19,838
Cash consideration for existing Intralinks’ debt	77,800
Cash consideration for shareholders purchase price settlement	2,794
Total cash consideration transferred	854,376
Fair value of replacement awards	4,702
Consideration transferred	$ 859,078
Openwave Messaging
Business Acquisition [Line Items]
Cash consideration for outstanding common shares		$ 102,538
Issuance of common stock in connection with Openwave acquisition		22,000	$ 0	$ 22,000	$ 0
Intellectual Property Settlement		(10,000)
Total cash consideration transferred		92,538
Consideration transferred		$ 114,538

Acquisition and Divestitures - Fair Value of Net Asset Acquired (Details) - USD ($) $ in Thousands			12 Months Ended
	Jan. 19, 2017	Mar. 01, 2016	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Cash								$ 1,172
Accounts receivable								120
Prepaid expenses and other assets								1,111
Property, Plant & Equipment								3,779
Goodwill			$ 237,303	$ 224,651	$ 233,605	$ 236,006	$ 228,621	149,928
Goodwill								42,539
Long term assets								144
Total assets acquired								118,801
Redeemable noncontrolling interest								12,500
Accounts payable and accrued liabilities								2,735
Lease obligation								333
Deferred revenues								965
Contingent consideration								122
Deferred tax liability								2,381
Net assets acquired								99,765
Technology
Business Acquisition [Line Items]
Intangible assets								35,471
Customer relationships
Business Acquisition [Line Items]
Intangible assets								34,465
F-Secure Corporation
Business Acquisition [Line Items]
Goodwill								26,454
Total assets acquired								50,000
Accounts payable and accrued liabilities								519
Net assets acquired								49,481
F-Secure Corporation \| Technology
Business Acquisition [Line Items]
Intangible assets								3,071
F-Secure Corporation \| Customer relationships
Business Acquisition [Line Items]
Intangible assets								20,475
Razorsight Corporation
Business Acquisition [Line Items]
Cash								1,172
Accounts receivable								120
Prepaid expenses and other assets								1,111
Property, Plant & Equipment								879
Goodwill								6,985
Long term assets								144
Total assets acquired								31,301
Accounts payable and accrued liabilities								2,216
Lease obligation								333
Deferred revenues								965
Contingent consideration								122
Deferred tax liability								2,381
Net assets acquired								25,284
Razorsight Corporation \| Technology
Business Acquisition [Line Items]
Intangible assets								9,200
Razorsight Corporation \| Customer relationships
Business Acquisition [Line Items]
Intangible assets								11,690
Intralinks Holdings, Inc.
Business Acquisition [Line Items]
Cash	$ 39,370
Accounts receivable	46,182
Prepaid expenses and other assets	$ 9,775
Estimated useful life of property and equipment and leasehold improvements	4 years
Property, Plant & Equipment	$ 14,075
Goodwill	482,822
Intangible assets	411,577
Long term assets	3,865
Total assets acquired	1,013,466
Deferred revenues	12,449
Investment in unconsolidated affiliate	5,800
Accounts payable	4,853
Accrued expenses	21,421
Deferred tax liability	110,044
Deferred revenues, long-term	1,051
Other liabilities, long-term	4,570
Total liabilities	154,388
Net assets acquired	859,078
Intralinks Holdings, Inc. \| Trade name
Business Acquisition [Line Items]
Intangible assets	$ 47,800
Weighted-average amortization period	18 years
Intralinks Holdings, Inc. \| Technology
Business Acquisition [Line Items]
Intangible assets	$ 79,400
Weighted-average amortization period	6 years
Intralinks Holdings, Inc. \| Customer relationships
Business Acquisition [Line Items]
Intangible assets	$ 284,100
Weighted-average amortization period	10 years
Intralinks Holdings, Inc. \| Capitalized software costs
Business Acquisition [Line Items]
Intangible assets	$ 277
Weighted-average amortization period	1 year
Zentry, LLC
Business Acquisition [Line Items]
Property, Plant & Equipment								2,900
Goodwill								9,100
Total assets acquired								37,500
Redeemable noncontrolling interest								12,500
Net assets acquired				$ 25,000				25,000
Zentry, LLC \| Technology
Business Acquisition [Line Items]
Intangible assets								23,200
Zentry, LLC \| Customer relationships
Business Acquisition [Line Items]
Intangible assets								$ 2,300
Openwave Messaging
Business Acquisition [Line Items]
Cash		$ 4,110
Prepaid expenses and other assets		3,005
Property, Plant & Equipment		2,882
Goodwill		81,015
Long term assets		1,870
Total assets acquired		154,982
Accounts payable and accrued liabilities		17,622
Deferred revenues		7,331
Long term liabilities		15,491
Net assets acquired		114,538
Openwave Messaging \| Trade name
Business Acquisition [Line Items]
Intangible assets		$ 1,000
Weighted-average amortization period		1 year
Openwave Messaging \| Technology
Business Acquisition [Line Items]
Intangible assets		$ 32,100
Weighted-average amortization period		7 years
Openwave Messaging \| Customer relationships
Business Acquisition [Line Items]
Intangible assets		$ 29,000
Weighted-average amortization period		10 years
Minimum \| Technology
Business Acquisition [Line Items]
Estimated useful life of property and equipment and leasehold improvements			1 year
Minimum \| Customer relationships
Business Acquisition [Line Items]
Estimated useful life of property and equipment and leasehold improvements			5 years
Maximum \| Technology
Business Acquisition [Line Items]
Estimated useful life of property and equipment and leasehold improvements			5 years
Maximum \| Customer relationships
Business Acquisition [Line Items]
Estimated useful life of property and equipment and leasehold improvements			7 years

Acquisition and Divestitures - Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of discontinued operations									$ (122,842)	$ (113,129)	$ 0
Discontinued operations, net of taxes	$ 63,454	$ 9,307	$ 18,985	$ (1,186)	$ 9,314	$ 1,140	$ 23,622	$ 6,191	75,495	90,560	40,267
Intralinks Holdings, Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenues									213,178
Cost of services									35,393
Research and development									19,148
Selling, general and administrative									114,737
Restructuring									15,995
Depreciation and amortization									41,780
Total costs and expenses									227,053
Other income, net									1,448
Loss from discontinued operations									(12,427)
Gain on sale of discontinued operations									122,800
Income from discontinued operations before taxes									110,415
Provision for income taxes									(34,920)
Discontinued operations, net of taxes									$ 75,495
Discontinued Operations, Disposed of by Sale \| BPO
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenues										145,241	150,714
Cost of services										96,737	83,931
Selling, general and administrative										2,615	2,324
Total costs and expenses										99,352	86,255
Loss from discontinued operations										45,889	64,459
Gain on sale of discontinued operations										113,130	0
Income from discontinued operations before taxes										159,019	64,459
Provision for income taxes										(68,459)	(24,191)
Discontinued operations, net of taxes										$ 90,560	$ 40,268

Fair Value Measurements - Hierarchy (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Assets
Cash and cash equivalents	$ 246,125	$ 211,433
Marketable securities	3,111	12,506	$ 16,973	$ 62,274	$ 63,713
Marketable securities	0	2,974	$ 3,968	$ 13,949	$ 17,934
Total assets	249,236	226,913
Liabilities
Contingent consideration obligation		2,833
Contingent interest derivative (3)	193
Mandatorily redeemable financial instrument	37,959	0
Total liabilities	38,152	2,833
Temporary Equity
Redeemable noncontrolling interests (5)	25,280	25,280
Total temporary equity	25,280	25,280
Level 1
Assets
Cash and cash equivalents	246,125	211,433
Marketable securities	0	0
Marketable securities		0
Total assets	246,125	211,433
Liabilities
Contingent consideration obligation		0
Total liabilities	0	0
Temporary Equity
Redeemable noncontrolling interests (5)	0	0
Total temporary equity	0	0
Level 2
Assets
Cash and cash equivalents	0	0
Marketable securities	3,111	12,506
Marketable securities		2,974
Total assets	3,111	15,480
Liabilities
Contingent consideration obligation		0
Total liabilities	0	0
Temporary Equity
Redeemable noncontrolling interests (5)	0	0
Total temporary equity	0	0
Level 3
Assets
Cash and cash equivalents	0	0
Marketable securities	0	0
Marketable securities		0
Total assets	0	0
Liabilities
Contingent consideration obligation		2,833
Contingent interest derivative (3)	193
Mandatorily redeemable financial instrument	37,959
Total liabilities	38,152	2,833
Temporary Equity
Redeemable noncontrolling interests (5)	25,280	25,280
Total temporary equity	$ 25,280	$ 25,280

Fair Value Measurements - AFS Securities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Amortized Cost to Fair Value
Amortized Cost	$ 3,117,000	$ 15,513,000
Gross Unrealized Gains	0	1,000
Gross Unrealized Losses	(6,000)	(34,000)
Fair Value	3,111,000	15,480,000
Unrealized gain (loss) on securities
Sales of marketable securities	0	0
Municipal bonds
Amortized Cost to Fair Value
Amortized Cost	2,867,000	15,063,000
Gross Unrealized Gains	0	1,000
Gross Unrealized Losses	(6,000)	(34,000)
Fair Value	2,861,000	15,030,000
Certificates of deposit
Amortized Cost to Fair Value
Amortized Cost	250,000	450,000
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	$ 250,000	$ 450,000

Fair Value Measurements - AFS Securities in Unrealized Loss Position (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Securities in unrealized loss position: Total Fair Value	$ 2.9	$ 13.8

Fair Value Measurements - AFS Securities Expected Maturities (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]
Due within one year	$ 3,117
Due after 1 year through 5 years	0
Total available-for-sale marketable securities, Amortized Cost	3,117
Available-for-sale Securities, Debt Maturities, Single Maturity Date [Abstract]
Due within one year	3,111
Due after 1 year through 5 years	0
Total available-for-sale marketable securities, Fair Value	$ 3,111

Fair Value Measurements - Level 3 Contingent Consideration (Details) - USD ($) $ in Thousands	3 Months Ended					12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in fair value of the Company's Level 3 contingent consideration obligation
Other adjustments to contingent consideration obligation included in net income	$ (572)	$ (1,349)	$ 3,110	$ 5	$ 1,515	$ 0	$ 1,194	$ 1,515
Level 3 \| Contingent Consideration Obligation
Level 3 changes
Long-term revenue growth rate						2.19%
Changes in fair value of the Company's Level 3 contingent consideration obligation
Balance as at the beginning of the period						$ 2,833
Payment of contingent consideration						(2,831)
Other adjustments to contingent consideration obligation included in net income						(2)
Balance as at the end of the period	$ 2,833					0	$ 2,833
Razorsight Corporation \| Contingent Consideration Obligation
Changes in fair value of the Company's Level 3 contingent consideration obligation
Payment of contingent consideration						$ 2,800

Fair Value Measurements - Level 3 Redeemable Noncontrolling Interests (Details) - USD ($) $ in Thousands			12 Months Ended
	Nov. 14, 2017	Oct. 17, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 15, 2018
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Issuance of common stock in connection with Openwave acquisition				$ 22,000
Common stock, shares outstanding (in shares)			46,965,000	45,292,000
Redeemable Noncontrolling Interests
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Balance at beginning of period			$ 25,280
Fair value and other adjustments			9,291
Net loss attributable to interests in subsidiaries			(9,291)
Balance at end of period			25,280	$ 25,280
Intralinks Holdings, Inc.
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Issuance of common stock in connection with Openwave acquisition		$ 977,300	$ 4,700	$ 0	$ 0
Convertible Preferred Stock \| Silver Private Holdings I, LLC
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Issuance of common stock in connection with Openwave acquisition		$ 185,000
Silver Private Holdings I, LLC
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Put right consideration	$ 87,300
Silver Private Holdings I, LLC \| Subsequent Event \| Silver Private Holdings I, LLC
Changes in fair value of the Company’s Level 3 redeemable noncontrolling interests
Common stock, shares outstanding (in shares)						5,994,667

Investments in Affiliates and Related Transactions (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Jun. 30, 2017

Equity method investment, ownership interest

$ 33,917

$ 43,650

30.00%

Equity method investment loss

$ 9,125

$ 0

Note receivable from related party, net of allowance for loan losses of $14,562 at December 31, 2017

^[1]

73,984

70,269

Thomas Sharkey Jr

Schedule of Equity Method Investments [Line Items]

Related party transaction amount

$ 100

400

$ 500

STIH

Schedule of Equity Method Investments [Line Items]

Equity method investment, ownership interest

70.00%

BPO | STIN

Schedule of Equity Method Investments [Line Items]

Duration of customer contracts (in years)

3 years

Discontinued Operations, Disposed of by Sale | BPO

Schedule of Equity Method Investments [Line Items]

Related party revenue

$ 26,000

$ 1,200

Discontinued Operations, Disposed of by Sale | BPO | STIN | STIH

Schedule of Equity Method Investments [Line Items]

Interest income from related party

$ 12,100

Schedule of Equity Method Investments [Line Items]

Restricted cash, current

$ 6,200

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

Investments in Affiliates and Related Transactions Note Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Equity Method Investments [Line Items]
Seller Note	$ 3,715	$ 70,269
Notes receivable, net of allowance for loan losses	14,562
Total	73,984
Variable Interest Entity, Primary Beneficiary \| STIN
Schedule of Equity Method Investments [Line Items]
Seller Note	83,000	83,000
Unamortized discount	984	(13,146)
Allowance	(14,562)
Cumulative balance	(12,162)
Loan accrued interest	11,096
Loan accrued interest	10,681	$ 415
Distribution Note	6,187
Distribution interest	$ 425
STIH \| BPO \| Discontinued Operations, Disposed of by Sale \| STIN
Schedule of Equity Method Investments [Line Items]
Basis points on note receivable	11.00%

Investments in Affiliates and Related Transactions Related Party Balance Sheet (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Variable Interest Entity, Primary Beneficiary
Schedule of Equity Method Investments [Line Items]
Restricted cash	$ 118	$ 0
Accounts receivable, net	18,033	1,164
Total assets	18,151	1,164
Thomas Sharkey Jr
Schedule of Equity Method Investments [Line Items]
Related party transaction amount	$ 100	$ 400	$ 500

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Property and Equipment
Property and Equipment, gross	$ 349,394	$ 337,190
Less: Accumulated depreciation	(237,569)	(178,985)
Property and equipment, net	111,825	158,205		$ 171,548	$ 170,507	$ 165,620
Depreciation expense	57,000	51,800	$ 42,700
Computer hardware
Property and Equipment
Property and Equipment, gross	250,453	242,739
Computer software
Property and Equipment
Property and Equipment, gross	62,335	47,828
Construction in-progress
Property and Equipment
Property and Equipment, gross	471	14,854
Furniture and fixtures
Property and Equipment
Property and Equipment, gross	7,736	5,981
Building
Property and Equipment
Property and Equipment, gross	8,808	8,808
Leasehold improvements
Property and Equipment
Property and Equipment, gross	$ 19,591	$ 16,980

Goodwill and Intangibles - Goodwill (Details) - USD ($)	12 Months Ended
Goodwill and Intangibles - Goodwill (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill
Balance at the beginning of the period	$ 224,651,000	$ 149,928,000
Acquisitions	0	81,016,000
Divestitures	(1,854,000)	0
Reclassifications, adjustments and other	181,000	(3,033,000)
Translation adjustments	14,325,000	(3,260,000)
Balance at the end of the period	237,303,000	224,651,000	$ 149,928,000
Impairments	$ 0	$ 0	$ 0

Goodwill and Intangibles - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Intangible assets
Amortization expense	$ 36,900	$ 43,100	$ 28,300
Intangible assets:
Cost	275,320	272,144
Accumulated Amortization	(143,153)	(109,176)
Net	132,167	162,968		$ 186,165	$ 194,391	$ 204,361
Impairment charges on long lived assets	1,000	11,100	$ 0
Technology
Intangible assets:
Cost	124,799	129,382
Accumulated Amortization	(70,608)	(53,142)
Net	54,191	76,240
Customer lists and relationships
Intangible assets:
Cost	128,170	129,650
Accumulated Amortization	(62,905)	(49,852)
Net	65,265	79,798
Capitalized software and patents
Intangible assets:
Cost	19,792	10,589
Accumulated Amortization	(7,115)	(3,923)
Net	12,677	6,666
Trade name
Intangible assets:
Cost	2,559	2,523
Accumulated Amortization	(2,525)	(2,259)
Net	$ 34	$ 264

Goodwill and Intangibles - Intangible Assets - Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Estimated future amortization expense
2018	$ 39,218
2019	31,993
2020	20,561
2021	12,157
2022	10,601
Thereafter	17,637
Net	$ 132,167	$ 162,968	$ 186,165	$ 194,391	$ 204,361

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Payables and Accruals [Abstract]
Accrued compensation and benefits	$ 22,679	$ 33,771
Accrued accounting fees	19,822	3,154
Accrued consulting fees	6,200	13,951
Accrued legal fees	5,513	3,172
Accrued telecommunications	3,028	2,628
Accrued income taxes payable	2,810	4,643
Accrued other	12,687	15,563
Total	$ 72,739	$ 76,882	$ 58,531	$ 67,619	$ 77,242

Commitments, Contingencies and Other (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Aggregate annual future minimum lease payments under non-cancellable leases
Rent expense	$ 10,600	$ 8,500	$ 7,600
Colocation
Aggregate annual future minimum lease payments under non-cancellable leases
2018	7,888
2019	5,373
2020	3,614
2021	0
2022 and thereafter	0
Total	16,875
Operating Leases
Aggregate annual future minimum lease payments under non-cancellable leases
2018	9,743
2019	10,103
2020	9,893
2021	9,149
2022 and thereafter	46,451
Total	85,339
Capital Leases
Aggregate annual future minimum lease payments under non-cancellable leases
2018	2,465
2019	2,383
2020	1,964
2021	1,282
2022 and thereafter	7,155
Total	$ 15,249

Commitments, Contingencies and Other Guarantee (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Jun. 30, 2017	Dec. 31, 2016	Dec. 22, 2016
Guarantor Obligations [Line Items]
Total long-term debt, carrying value	$ 227,704		$ 226,291
Goldman Sachs Bank USA \| Indirect Guarantee of Indebtedness
Guarantor Obligations [Line Items]
Current carrying value				$ 30,000
Goldman Sachs Bank USA \| STIH
Guarantor Obligations [Line Items]
Total long-term debt, carrying value				$ 40,000
STIN \| BPO \| Discontinued Operations, Disposed of by Sale \| STIH \| Goldman Sachs Bank USA \| Indirect Guarantee of Indebtedness
Guarantor Obligations [Line Items]
Restricted cash, current		$ 6,200

Debt - Schedule of Debt (Details) - USD ($)	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Aug. 12, 2014
Debt Instrument [Line Items]
Convertible Senior Notes	$ 230,000,000	$ 259,000,000
Face amount of debt issued	230,000,000	259,000,000
Debt issuance costs	(2,296,000)	(3,709,000)
Total debt, carrying value	227,704,000	255,291,000
Short-term debt	0	29,000,000	$ 38,000,000	$ 47,000,000	$ 50,000,000
Total long-term debt, carrying value	227,704,000	226,291,000
2019 Notes
Debt Instrument [Line Items]
Convertible Senior Notes	230,000,000	230,000,000				$ 230,000,000
Face amount of debt issued	230,000,000	230,000,000				$ 230,000,000
Total debt, carrying value	218,500,000
Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Amended Credit Agreement	$ 0	$ 29,000,000

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt - Narrative (Details) - USD ($)		12 Months Ended
Debt - Narrative (Details) - USD ($)	Aug. 12, 2014	Dec. 31, 2017	Oct. 13, 2017	Dec. 31, 2016
Line of Credit Facility [Line Items]
Convertible Senior Notes		$ 230,000,000		$ 259,000,000
Fair value of debt		227,704,000		255,291,000
Interest rate derivative instruments, liability at fair value		200,000
2019 Notes
Line of Credit Facility [Line Items]
Convertible Senior Notes	$ 230,000,000	230,000,000		$ 230,000,000
Interest rate, as a percent	0.75%
Carrying amount of debt	$ 230,000,000	$ 227,700,000
Capitalized finance fees	$ 7,100,000
Conversion rate	0.0188072
Conversion price	$ 53.17
Repurchase price, expressed as a percentage of principal of debt repurchased	100.00%
Effective interest rate (as a percent)		1.38%
Fair value of debt		$ 218,500,000
Additional interest for non-compliance, percent		0.25%
Second additional interest for non-compliance, percent		0.50%
Percent of holders			25.00%

Debt - 2019 Notes (Details) - 2019 Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Contractual interest expense	$ 1,725	$ 1,725	$ 1,725
Contingent interest expense	193	0	0
Total	$ 1,918	$ 1,725	$ 1,725

Debt - 2017 Credit Agreement (Details)				12 Months Ended
Debt - 2017 Credit Agreement (Details)	Jul. 19, 2017 USD ($)	Jun. 30, 2017	Jan. 19, 2017 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Nov. 30, 2017	Jul. 18, 2017
Line of Credit Facility [Line Items]
Repayments of Lines of Credit				$ 29,000,000	$ 115,000,000	$ 0
Loss on extinguishment of debt				$ 29,413,000	$ 0	$ 0
Revolving Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 200,000,000.0
Secured Debt
Line of Credit Facility [Line Items]
Effective interest rate (as a percent)								4.08%
First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 100,000,000.0
Line of credit facility, sub-limit	$ 50,000,000
Interest coverage ratio				2.00
Goldman Sachs Bank USA \| Secured Debt
Line of Credit Facility [Line Items]
Maximum borrowing capacity			900,000,000
Consent fee, percent		0.15%
Goldman Sachs Bank USA \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Collateral fees percentage	0.25%
Minimum \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Effective interest rate (as a percent)							5.74%
Maximum \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Effective interest rate (as a percent)							5.76%
Leverage Tranche One \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Net leverage ratio				5.50
Leverage Tranche Two \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Net leverage ratio				5.00
Leverage Tranche Three \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Net leverage ratio				4.25
2017 Credit Agreement
Line of Credit Facility [Line Items]
Fee amount				$ 16,800,000
Repayments of Lines of Credit				897,500,000
Loss on extinguishment of debt				$ 29,400,000
2017 Credit Agreement \| Goldman Sachs Bank USA \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity			200,000,000
2017 Credit Agreement \| Goldman Sachs Bank USA \| Secured Debt
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 900,000,000
Amortization percent per year			1.00%
Mandatory prepayment, covenant one			100.00%
Mandatory prepayment, covenant two			100.00%
2017 Credit Agreement \| London Interbank Offered Rate (LIBOR) \| Goldman Sachs Bank USA \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate			2.50%
2017 Credit Agreement \| London Interbank Offered Rate (LIBOR) \| Goldman Sachs Bank USA \| Secured Debt
Line of Credit Facility [Line Items]
Basis spread on variable rate			2.75%
2017 Credit Agreement \| Base Rate \| Goldman Sachs Bank USA \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Basis spread on variable rate			1.50%
2017 Credit Agreement \| Base Rate \| Goldman Sachs Bank USA \| Secured Debt
Line of Credit Facility [Line Items]
Basis spread on variable rate			1.75%
2017 Credit Agreement \| Minimum \| Goldman Sachs Bank USA \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Commitment fee percentage			0.25%
2017 Credit Agreement \| Maximum \| Goldman Sachs Bank USA \| Revolving Credit Facility
Line of Credit Facility [Line Items]
Commitment fee percentage			0.375%
Term Loans \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Net leverage ratio				5.00
Retroactive increase, percent				0.25%
Net revenue variance, percentage				15.00%
Term Loans \| London Interbank Offered Rate (LIBOR) \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				4.50%
Interest rate, as a percent				1.00%
Term Loans \| Base Rate \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				3.50%
Interest rate, as a percent				2.00%
Term Loans \| Less Than or Equal To 5.00 \| London Interbank Offered Rate (LIBOR) \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				5.75%
Term Loans \| Less Than or Equal To 5.00 \| Base Rate \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				4.75%
Term Loans \| Greater Than 5.00 \| London Interbank Offered Rate (LIBOR) \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				6.75%
Term Loans \| Greater Than 5.00 \| Base Rate \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				5.75%
Revolving Loans \| London Interbank Offered Rate (LIBOR) \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				4.50%
Interest rate, as a percent				1.00%
Revolving Loans \| Base Rate \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Basis spread on variable rate				3.50%
Interest rate, as a percent				2.00%
Prepaid with Proceeds of Repricing Transaction \| Term Loans \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Prepayment fee percentage				1.00%
Voluntary Prepayments Through One-Year Anniversary of Initial Period End Date \| Term Loans \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Prepayment fee percentage				2.00%
Voluntary Prepayments After One-Year Anniversary of Initial Period End Date \| Term Loans \| First Amendment to 2017 Credit Agreement
Line of Credit Facility [Line Items]
Prepayment fee percentage				1.00%

Debt - Credit Facility (Details) - USD ($)			1 Months Ended	12 Months Ended
Debt - Credit Facility (Details) - USD ($)	Jan. 19, 2017	Jul. 07, 2016	Sep. 30, 2013	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Repayments of Lines of Credit				$ 29,000,000	$ 115,000,000	$ 0
Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 250,000,000
Right to Increase Maximum Borrowing Capacity Amount		$ 350,000,000
Repayments of Lines of Credit	$ 29,000,000
Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 100,000,000
Commitment fees				519,000	415,000	332,000
Interest expense				$ 35,351,000	$ 877,000	$ 0
Right to Increase Maximum Borrowing Capacity Amount			$ 150,000,000
London Interbank Offered Rate (LIBOR) \| Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Basis spread on variable rate		0.0199%
London Interbank Offered Rate (LIBOR) \| Credit Facility
Debt Instrument [Line Items]
Basis spread on variable rate			0.025%
Minimum \| Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Effective interest rate (as a percent)		1.94%
Commitment fee percentage	0.15%
Minimum \| Credit Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.25%
Maximum \| Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Effective interest rate (as a percent)		2.03%
Commitment fee percentage	0.30%
Maximum \| Credit Facility
Debt Instrument [Line Items]
Commitment fee percentage			0.35%

Accumulated Other Comprehensive (Loss)/Income - Changes in AOCI (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Changes in accumulated other comprehensive income (loss)
Balance	$ 529,797	$ 505,329	$ 463,464
Total other comprehensive income (loss), net of tax	18,977	(4,836)	(19,060)
Balance	463,587	529,797	505,329
Accumulated Other Comprehensive Income (Loss)
Changes in accumulated other comprehensive income (loss)
Balance	(42,350)	(37,514)	(18,454)
Other comprehensive income (loss)	20,377	(4,898)	(20,457)
Tax effect	(1,400)	62	1,397
Total other comprehensive income (loss), net of tax	18,977	(4,836)	(19,060)
Balance	(23,373)	(42,350)	(37,514)
Foreign Currency
Changes in accumulated other comprehensive income (loss)
Balance	(37,311)	(33,197)	(15,492)
Other comprehensive income (loss)	17,027	(4,114)	(17,705)
Tax effect	0	0	0
Total other comprehensive income (loss), net of tax	17,027	(4,114)	(17,705)
Balance	(20,284)	(37,311)	(33,197)
Unrealized (Loss) Income on Intra-Entity Foreign Currency Transactions
Changes in accumulated other comprehensive income (loss)
Balance	(5,017)	(4,292)	(2,957)
Other comprehensive income (loss)	3,322	(789)	(2,722)
Tax effect	(1,390)	64	1,387
Total other comprehensive income (loss), net of tax	1,932	(725)	(1,335)
Balance	(3,085)	(5,017)	(4,292)
Unrealized Holding Gains (Losses) on Available-for-Sale Securities
Changes in accumulated other comprehensive income (loss)
Balance	(22)	(25)	(5)
Other comprehensive income (loss)	28	5	(30)
Tax effect	(10)	(2)	10
Total other comprehensive income (loss), net of tax	18	3	(20)
Balance	$ (4)	$ (22)	$ (25)

Capital Structure - Capitalization Information (Details)			12 Months Ended
	Nov. 14, 2017 USD ($)	Oct. 17, 2017 USD ($)	Dec. 31, 2017 USD ($) vote $ / shares shares	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($)	Oct. 16, 2017 $ / shares shares	Feb. 04, 2016 USD ($)
Equity, Class of Treasury Stock [Line Items]
Authorized capital stock (in shares) \| shares			110,000,000
Par value per share of capital stock (in dollars per share) \| $ / shares			$ 0.0001
Designated common stock (in shares) \| shares			100,000,000	100,000,000
Designated preferred stock (in shares) \| shares			10,000,000
Preferred stock, shares outstanding (in shares) \| shares			0	0
Common stock, shares outstanding (in shares) \| shares			46,965,000	45,292,000
Common stock, par value (in dollars per share) \| $ / shares			$ 0.0001	$ 0.0001
Issuance of common stock in connection with Openwave acquisition				$ 22,000,000
Contingent consideration obligation				$ 2,833,000
Share Repurchase Program 2016
Equity, Class of Treasury Stock [Line Items]
Amount authorized to be purchased under stock repurchase program							$ 100,000,000
Number of shares repurchased under program (in shares) \| shares				1,300,000
Value of shares repurchased under program				$ 40,000,000
Common Stock
Equity, Class of Treasury Stock [Line Items]
Number of votes per share (vote) \| vote			1
Dividends			$ 0
Investment Funds Affiliated with Sirius
Equity, Class of Treasury Stock [Line Items]
Common stock, shares outstanding (in shares) \| shares						5,994,667
Common stock, par value (in dollars per share) \| $ / shares						$ 0.0001
Intralinks Holdings, Inc.
Equity, Class of Treasury Stock [Line Items]
Cash paid for acquisition		$ 854,376,000
Reimbursement paid	$ 5,000,000
Issuance of common stock in connection with Openwave acquisition		977,300,000	$ 4,700,000	$ 0	$ 0
Maximum \| Intralinks Holdings, Inc.
Equity, Class of Treasury Stock [Line Items]
Contingent consideration obligation	25,000,000
Impala \| Intralinks Holdings, Inc.
Equity, Class of Treasury Stock [Line Items]
Cash paid for acquisition	991,000,000
Potential cash proceeds	$ 440,000,000
Issuance of common stock in connection with Openwave acquisition		977,300,000
Impala \| Maximum \| Intralinks Holdings, Inc.
Equity, Class of Treasury Stock [Line Items]
Contingent consideration obligation		$ 25,000,000.0

Capital Structure - Preferred Shares (Details) - USD ($) $ / shares in Units, $ in Thousands				12 Months Ended
	Feb. 15, 2018	Nov. 14, 2017	Oct. 17, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 19, 2017
Class of Stock [Line Items]
Issuance of common stock in connection with Openwave acquisition					$ 22,000
Cash						$ 1,172
Common stock, shares outstanding (in shares)				46,965,000	45,292,000
Intralinks Holdings, Inc.
Class of Stock [Line Items]
Issuance of common stock in connection with Openwave acquisition			$ 977,300	$ 4,700	$ 0	$ 0
Cash							$ 39,370
Reimbursement paid		$ 5,000
Silver Private Holdings I, LLC \| Convertible Preferred Stock
Class of Stock [Line Items]
Issuance of common stock in connection with Openwave acquisition			$ 185,000
Subsequent Event \| Convertible Preferred Stock
Class of Stock [Line Items]
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, liquidation preference (in dollars per share)	$ 1,000
Subsequent Event \| Intralinks Holdings, Inc.
Class of Stock [Line Items]
Reimbursement paid	$ 5,000
Subsequent Event \| Silver Private Holdings I, LLC
Class of Stock [Line Items]
Cash	$ 97,700
Silver Private Holdings I, LLC \| Subsequent Event \| Silver Private Holdings I, LLC
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	5,994,667

Capital Structure - Series A Preferred Stock (Details) $ / shares in Units, $ in Millions		12 Months Ended
	Feb. 15, 2018 USD ($) member $ / shares shares	Dec. 31, 2017 vote
Series A Preferred Stock
Class of Stock [Line Items]
Number of votes per share (vote) \| vote		1
Subsequent Event
Class of Stock [Line Items]
Preferred stock, dividend rate percentage	14.50%
Convertible preferred stock, shares issued upon conversion \| shares	0.0555556
Convertible preferred stock, conversion price per share \| $ / shares	$ 18.00
Ten Percent or Greater Ownership \| Subsequent Event
Class of Stock [Line Items]
Number of elected directors \| member	2
Preferred stock, ownership percentage	10.00%
Greater than Five and Less than Ten Percent Ownership \| Subsequent Event
Class of Stock [Line Items]
Number of elected directors \| member	1
Greater than Five and Less than Ten Percent Ownership \| Subsequent Event \| Minimum
Class of Stock [Line Items]
Preferred stock, ownership percentage	5.00%
Greater than Five and Less than Ten Percent Ownership \| Subsequent Event \| Maximum
Class of Stock [Line Items]
Preferred stock, ownership percentage	10.00%
EBITDA Non-Compliance \| Subsequent Event \| Silver Private Holdings I, LLC
Class of Stock [Line Items]
Fair value approval threshold	$ 10.0
Fair market value of transaction, individual	5.0
Fair market value of transaction, aggregate	10.0
Capital expenditure threshold	$ 25.0
Conversion of Stock \| Subsequent Event \| Silver Private Holdings I, LLC
Class of Stock [Line Items]
Percentage ownership after conversion	19.90%
Voting percentage threshold of ownership	19.99%

Stock Plans - Plan Information (Details) - shares	12 Months Ended
Stock Plans - Plan Information (Details) - shares	Dec. 31, 2017	Dec. 15, 2017
Stockholder's Equity
Threshold consecutive trading days	20 days
2015 Plan
Stockholder's Equity
Number of shares available for grant (in shares)	2,000,000
2017 New Hire Plan
Stockholder's Equity
Number of shares available for grant (in shares)	1,500,000
Maximum shares authorized		1,500,000.0

Stock Plans - Stock-based compensation (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based compensation expense
Total stock-based compensation expense before taxes	$ 2,000	$ 22,495	$ 34,178	$ 31,404
Tax benefit		3,921	11,108	10,130
Stock-based compensation cost related to non-vested equity awards not yet recognized as an expense		$ 54,200
Weighted-average period over which stock-based compensation cost related to non-vested equity awards is expected to be recognized		2 years 6 months
Severance costs		$ 1,100
ESPP Plan
Share-based compensation expense
Total stock-based compensation expense before taxes		382	817	624
Stock options
Share-based compensation expense
Total stock-based compensation expense before taxes		6,311	7,778	8,495
Restricted stock awards
Share-based compensation expense
Total stock-based compensation expense before taxes		15,802	25,583	22,285
Cost of revenues
Share-based compensation expense
Total stock-based compensation expense before taxes		4,602	7,310	6,922
Research and development
Share-based compensation expense
Total stock-based compensation expense before taxes		6,030	8,891	7,461
Selling, general and administrative
Share-based compensation expense
Total stock-based compensation expense before taxes		$ 11,863	$ 17,977	$ 17,021

Stock Plans - Option Vesting (Details) - Stock options	12 Months Ended
Stock Plans - Option Vesting (Details) - Stock options	Dec. 31, 2017
2000 Plan \| First Anniversary
Stockholder's Equity
Percentage of awards vesting	25.00%
2000 Plan \| Monthly vesting after first anniversary
Stockholder's Equity
Percentage of awards vesting	2.10%
2006 Plan \| First Anniversary
Stockholder's Equity
Percentage of awards vesting	25.00%
2006 Plan \| Monthly vesting after first anniversary
Stockholder's Equity
Percentage of awards vesting	2.10%
2015 Plan \| First Anniversary
Stockholder's Equity
Percentage of awards vesting	25.00%
2015 Plan \| Monthly vesting after first anniversary
Stockholder's Equity
Percentage of awards vesting	2.10%
2010 Plan \| Second Anniversary
Stockholder's Equity
Percentage of awards vesting	50.00%
2010 Plan \| Monthly vesting after second anniversary
Stockholder's Equity
Percentage of awards vesting	2.10%
2000 and 2006 Stock incentive plans \| First Anniversary
Stockholder's Equity
Percentage of awards vesting	25.00%
2000 and 2006 Stock incentive plans \| Monthly vesting after first anniversary
Stockholder's Equity
Percentage of awards vesting	2.10%

Stock Plans - Black-Scholes Assumptions (Details) - Stock options - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Weighted-average assumptions
Expected stock price volatility	57.00%	45.00%	47.00%
Risk-free interest rate	1.80%	1.20%	1.30%
Expected life of options (in years)	4 years 1 month	4 years	4 years
Expected dividend yield	0.00%	0.00%	0.00%
Weighted-average fair value (grant date) of the options	$ 6.30	$ 11.13	$ 15.88

Stock Plans - Stock Options (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Options
Options outstanding at the beginning of the period (in shares)	2,306
Options Granted (in shares)	2,891
Options Exercised (in shares)	(104)
Options Cancelled (in shares)	(1,143)
Options outstanding at the end of the period (in shares)	3,950	2,306
Exercisable (in shares)	1,185
Weighted-Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 32.43
Options Granted (in dollars per share)	15.09
Options Exercised (in dollars per share)	11.34
Options Cancelled (in dollars per share)	12.93
Balance at the end of the period (in dollars per share)	21.54	$ 32.43
Exercisable (in dollars per share)	$ 32.35
Weighted-Average Remaining Contractual Term
Outstanding	5 years 4 months 2 days
Exercisable	3 years 3 months 4 days
Aggregate Intrinsic Value
Outstanding	$ 0
Exercisable	0
Additional disclosures related to stock options
Total intrinsic value for stock options exercised	$ 1,007	$ 8,953	$ 18,369

Stock Plans - Restricted Stock (Details)	12 Months Ended
Stock Plans - Restricted Stock (Details)	Dec. 31, 2017 $ / shares shares
Restricted stock awards
Number of Awards
Non-vested at the beginning of the period (in shares)	1,645,000
Granted (in shares)	3,426,000
Vested (in shares)	(946,000)
Forfeited (in shares)	(2,061,000)
Non-vested at the end of the period (in shares)	2,064,000
Weighted-Average Grant Date Fair Value
Non-vested at the beginning of the period (in dollars per share) \| $ / shares	$ 36.27
Granted (in dollars per share) \| $ / shares	22.75
Vested (in dollars per share) \| $ / shares	32.16
Forfeited (in dollars per share) \| $ / shares	22.21
Non-vested at the end of the period (in dollars per share) \| $ / shares	$ 22.75
Additional disclosures
Issuance of restricted stock (in shares)	43,413
Performance Stock Awards
Additional disclosures
Issuance of restricted stock (in shares)	304,300
2015 Plan \| Performance Stock Awards
Stockholder's Equity
Vesting period	3 years
First Anniversary \| Restricted stock awards
Stockholder's Equity
Percentage of awards vesting	25.00%
Quarterly Vesting after first anniversary \| Restricted stock awards
Stockholder's Equity
Percentage of awards vesting	6.25%
Performance Goal Achievement \| 2006 Plan \| Performance Stock Awards
Stockholder's Equity
Percentage of awards vesting	33.30%
Annual Vesting of Performance Awards After Initial Achievement \| 2006 Plan \| Performance Stock Awards
Stockholder's Equity
Percentage of awards vesting	33.30%

Stock Plans - ESPP and Treasury Stock (Details) - USD ($)		12 Months Ended
	Feb. 01, 2012	Dec. 31, 2016	Feb. 04, 2016
Share Repurchase Program 2016
Employee Stock Purchase Plan
Amount authorized to be purchased under stock repurchase program			$ 100,000,000
Number of shares repurchased under program (in shares)		1,300,000
Value of shares repurchased under program		$ 40,000,000
ESPP Plan
Employee Stock Purchase Plan
Term of Employee Stock Purchase Plan	10 years
Total number of shares available for purchase (in shares)	500,000
ESPP participation period	6 months
Percentage of fair market value of common stock	85.00%
Maximum percentage of total combined voting power a participant is allowed to be granted a right to purchase common stock	5.00%
Maximum number of shares authorized for purchase within any purchase period (in shares)	1,000
Maximum value of shares authorized for purchase within any purchase period	$ 25,000

401(k) Plan (Details) - USD ($) $ in Millions	12 Months Ended
401(k) Plan (Details) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Benefits [Abstract]
Employer contribution incurred and expensed under 401(k) Plan	$ 2.9	$ 2.7	$ 2.1

Restructuring Charges (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Restructuring Charges (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring accrual and changes
Charges	$ 1,360	$ 924	$ 1,139	$ 2,910	$ (34)	$ 359	$ 1,416	$ 3,205	$ 10,739	$ 6,333	$ 4,946
Accrued liabilities
Restructuring accrual and changes
Balance at the beginning of the period				54				0	1,221	54	0
Charges									10,739	6,333	4,946
Payments									(11,420)	(5,166)	(4,892)
Other Adjustments									(42)	0	0
Balance at the end of the period	1,221				54				498	1,221	54
Accrued liabilities \| Employment termination costs
Restructuring accrual and changes
Balance at the beginning of the period				0				0	1,181	0	0
Charges									10,739	6,333	4,883
Payments									(11,404)	(5,152)	(4,883)
Other Adjustments									(42)	0	0
Balance at the end of the period	1,181				0				474	1,181	0
Accrued liabilities \| Facilities consolidation
Restructuring accrual and changes
Balance at the beginning of the period				$ 54				$ 0	40	54	0
Charges									0	0	63
Payments									(16)	(14)	(9)
Other Adjustments									0	0	0
Balance at the end of the period	$ 40				$ 54				$ 24	$ 40	$ 54

Income Taxes - Components of Income before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income before income taxes
Domestic									$ (210,214)	$ (116,730)	$ (22,237)
Foreign									(18,873)	(10,359)	(17,933)
Loss from continuing operations, before taxes	$ (52,794)	$ (13,702)	$ (13,923)	$ (46,670)	$ (32,228)	$ (17,778)	$ (7,803)	$ 17,639	$ (229,087)	$ (127,089)	$ (40,170)

Income Taxes - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal									$ 600	$ 4,695	$ 1,866
State									0	2,098	299
Foreign									(4,817)	(2,743)	(1,847)
Deferred:
Federal									40,634	26,074	2,473
State									1,340	1,301	103
Foreign									(2,894)	1,795	(506)
Income tax benefit	$ 14,460	$ 3,610	$ (370)	$ 15,520	$ 7,110	$ 7,780	$ (8,410)	$ (4,092)	$ 34,863	$ 33,220	$ 2,388

Income Taxes - Reconciliation of Statutory Rate (Details)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of the statutory tax rates and the effective tax rates
Statutory rate	35.00%	35.00%	35.00%
State taxes, net of federal benefit	1.00%	3.00%	1.00%
Effect of rates different than statutory	(2.00%)	(2.00%)	(10.00%)
Minority interest	(1.00%)	(4.00%)	(1.00%)
Non-deductible stock based compensation	(2.00%)	0.00%	0.00%
Other permanent adjustments	(2.00%)	(1.00%)	(6.00%)
Research and development credit	(0.00%)	2.00%	5.00%
Change in valuation allowance	(7.00%)	(3.00%)	(10.00%)
Other	(2.00%)	(1.00%)	(3.00%)
Tax Reform Rate Reduction	(3.00%)	0.00%	0.00%
Acquisitions and restructuring related taxes	(2.00%)	(3.00%)	(5.00%)
Net	15.00%	26.00%	6.00%

Income Taxes - Deferred Tax Assets (Liabilities) Components (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016
Deferred tax assets:
Accrued liabilities	$ 259	$ 22
Deferred revenue	18,721	52,102
Bad debts reserve	1,103	556
Deferred compensation	5,635	12,431
Federal net operating loss carry forwards	15,324	18,993
State net operating loss carry forwards	4,940	1,737
Foreign net operating loss carry forwards	10,212	13,243
Deferred rent	474	636
Capital loss carry forward	1,541	229
Transaction costs	0	2,038
Other	2,947	2,155
Total deferred tax assets	61,156	104,142
Deferred tax liabilities:
Intangible assets	(12,491)	(16,014)
Basis difference	(6,612)	(12,859)
Installment sale	(8,909)	(23,177)
Depreciation and amortization	(14,356)	(28,134)
Total deferred tax liabilities	(42,368)	(80,184)
Less: valuation allowance	(32,523)	(14,180)
Net deferred income tax (liabilities) assets	$ (13,735)		$ (10,017)	$ (13,336)	$ (6,716)
Net deferred income tax (liabilities) assets		$ 9,778

Income Taxes - Carryforwards (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Details of net operating loss carryforwards
Net operating loss	$ 236,144
2018 - 2022
Details of net operating loss carryforwards
Net operating loss	13,700
2023 - 2027
Details of net operating loss carryforwards
Net operating loss	12,669
2028 - 2037
Details of net operating loss carryforwards
Net operating loss	127,163
Indefinite
Details of net operating loss carryforwards
Net operating loss	82,612
Federal
Details of net operating loss carryforwards
Net operating loss	72,700
State
Details of net operating loss carryforwards
Net operating loss	77,800
Foreign \| Indefinite
Details of net operating loss carryforwards
Net operating loss	$ 85,600

Income Taxes - Unrecognized Tax Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of beginning and ending amount of unrecognized tax benefits excluding interest
Unrecognized tax benefit at the beginning of the period	$ 4,585	$ 4,278	$ 3,916
Increase for tax positions taken during prior year	1,823		54
Reduction due to lapse of applicable statute of limitations	(1,512)	(57)	(68)
Increases for tax positions of current period	1,946	399	376
Decreases for tax positions taken during prior year		(35)
Increases related to acquired entities	13,278
Decreases related to divested entities	(13,645)
Unrecognized tax benefit at the end of the period	6,475	4,585	4,278
Unrecognized Tax Benefits Including Interest	7,100	$ 4,800	$ 4,400
Portion of current unrecognized tax benefit expected to be recognized	$ 2,800

Earnings Per Share (Details)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Aug. 12, 2014

Dec. 31, 2017

USD ($)

$ / shares

Sep. 30, 2017

USD ($)

$ / shares

Jun. 30, 2017

USD ($)

$ / shares

Mar. 31, 2017

USD ($)

$ / shares

Dec. 31, 2016

USD ($)

$ / shares

Sep. 30, 2016

USD ($)

$ / shares

Jun. 30, 2016

USD ($)

$ / shares

Mar. 31, 2016

USD ($)

$ / shares

Dec. 31, 2015

USD ($)

$ / shares

Sep. 30, 2015

USD ($)

$ / shares

Jun. 30, 2015

USD ($)

$ / shares

Mar. 31, 2015

USD ($)

$ / shares

Dec. 31, 2017

USD ($)

$ / shares

Dec. 31, 2016

USD ($)

$ / shares

Dec. 31, 2015

USD ($)

$ / shares

Anti-dilutive stock options excluded (in shares) | shares

2,648,000

1,310,000

556,000

Net Income (Loss) Available to Common Stockholders, Diluted [Abstract]

Net (loss) income attributable to noncontrolling interests

$ (38,334)

$ (10,092)

$ (14,293)

$ (31,150)

$ (25,118)

$ (9,998)

$ (16,213)

$ 13,547

$ (194,224)

$ (93,869)

$ (37,782)

(5,709)

(3,347)

(3,140)

(3,007)

(628)

(9,291)

(15,203)

(628)

Net (loss) income from continuing operations attributable to Synchronoss

(184,933)

(78,666)

(37,154)

Net income from discontinued operations, net of taxes

63,454

9,307

18,985

(1,186)

9,314

1,140

23,622

6,191

75,495

90,560

40,267

Income effect for interest on convertible debt, net of tax

$ 10,915

$ (35,088)

$ (26,568)

$ (58,697)

$ 30,829

$ 2,562

$ 7,832

$ (29,329)

$ (15,176)

$ (8,858)

$ 7,409

$ 19,738

(109,438)

11,894

3,113

Numerator for diluted EPS- Income to common stockholders after assumed conversions

(184,933)

(78,666)

(37,154)

Net income attributable to Synchronoss, adjusted for the convertible debt

$ (109,438)

$ 11,894

$ 3,113

Weighted average common shares outstanding - basic (in shares) | shares

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

44,668,921

^[1]

43,551,409

^[1]

42,284,393

^[1]

Incremental Weighted Average Shares Attributable to Dilutive Effect [Abstract]

Shares from assumed conversion of convertible debt (in shares) | shares

Options and unvested restricted shares (in shares) | shares

Weighted average common shares outstanding - diluted (in shares) | shares

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

44,668,921

^[1]

43,551,409

^[1]

42,284,393

^[1]

Earnings Per Share, Basic [Abstract]

Basic, Continuing operations (in dollars per share) | $ / shares

$ (1.75)

$ (0.98)

$ (0.44)

$ (0.96)

$ (0.74)

$ (0.15)

$ (0.25)

$ (0.66)

$ (0.57)

$ (0.24)

$ (0.39)

$ 0.33

$ (4.14)

^[1]

$ (1.81)

^[1]

$ (0.88)

^[1]

Basic, Discontinued operations (in dollars per share) | $ / shares

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.15

1.69

^[1]

2.08

^[1]

0.95

^[1]

Basic (in dollars per share) | $ / shares

0.24

(0.78)

(0.60)

(1.33)

0.71

0.06

0.19

(0.69)

(0.35)

(0.21)

0.17

0.48

(2.45)

^[1]

0.27

^[1]

0.07

^[1]

Earnings Per Share, Diluted [Abstract]

Diluted, Continuing operations (in dollars per share) | $ / shares

(1.75)

(0.98)

(0.44)

(0.96)

(0.74)

(0.15)

(0.25)

(0.66)

(0.57)

(0.24)

(0.39)

0.30

(4.14)

^[1]

(1.81)

^[1]

(0.88)

^[1]

Diluted, Discontinued operations (in dollars per share) | $ / shares

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.13

1.69

^[1]

2.08

^[1]

0.95

^[1]

Diluted (in dollars per share) | $ / shares

$ 0.24

$ (0.78)

$ (0.60)

$ (1.33)

$ 0.71

$ 0.06

$ 0.19

$ (0.69)

$ (0.35)

$ (0.21)

$ 0.17

$ 0.43

$ (2.45)

^[1]

$ 0.27

^[1]

$ 0.07

^[1]

2019 Notes

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Conversion rate

0.0188072

Convertible Debt Securities

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Anti-dilutive stock options excluded (in shares) | shares

4,325,646

[1]	See Note 3 - Summary of Significant Accounting Policies of the Notes to Consolidated Financial Statements.

Summary of Quarterly Results of Operations (Unaudited) (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Quarterly Financial Information Disclosure [Abstract]

$ 106,259

$ 91,015

$ 118,990

$ 86,097

$ 107,011

$ 119,936

$ 121,101

$ 78,246

$ 86,463

$ 88,747

$ 87,710

$ 109,641

$ 402,361

^[1]

$ 426,294

^[1]

$ 372,561

^[1]

Gross profit

64,192

45,439

71,235

40,042

55,796

70,798

72,921

32,095

40,765

48,482

51,765

76,739

(33,222)

(36,139)

(8,894)

(51,347)

(51,687)

(12,226)

(13,348)

(45,343)

(32,097)

(15,955)

(7,328)

18,267

(129,602)

(122,604)

(37,113)

8,604

(36,364)

(29,383)

(61,586)

25,120

(785)

4,692

(32,336)

(15,804)

(8,858)

7,409

19,738

(118,729)

(3,309)

2,485

Basic, Continuing operations (in dollars per share)

$ 10,915

$ (35,088)

$ (26,568)

$ (58,697)

$ 30,829

$ 2,562

$ 7,832

$ (29,329)

$ (15,176)

$ (8,858)

$ 7,409

$ 19,738

$ (109,438)

$ 11,894

$ 3,113

$ (1.75)

$ (0.98)

$ (0.44)

$ (0.96)

$ (0.74)

$ (0.15)

$ (0.25)

$ (0.66)

$ (0.57)

$ (0.24)

$ (0.39)

$ 0.33

$ (4.14)

^[2]

$ (1.81)

^[2]

$ (0.88)

^[2]

Basic, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.15

1.69

^[2]

2.08

^[2]

0.95

^[2]

Diluted, Continuing operations (in dollars per share)

0.24

(0.78)

(0.60)

(1.33)

0.71

0.06

0.19

(0.69)

(0.35)

(0.21)

0.17

0.48

(2.45)

^[2]

0.27

^[2]

0.07

^[2]

(1.75)

(0.98)

(0.44)

(0.96)

(0.74)

(0.15)

(0.25)

(0.66)

(0.57)

(0.24)

(0.39)

0.30

(4.14)

^[2]

(1.81)

^[2]

(0.88)

^[2]

Diluted, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.13

1.69

^[2]

2.08

^[2]

0.95

^[2]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

$ 0.24

$ (0.78)

$ (0.60)

$ (1.33)

$ 0.71

$ 0.06

$ 0.19

$ (0.69)

$ (0.35)

$ (0.21)

$ 0.17

$ 0.43

$ (2.45)

^[2]

$ 0.27

^[2]

$ 0.07

^[2]

Cumulative effect of adjustment to retained earnings (ASU Adoption)

$ (3,196)

$ 234

$ (3,196)

$ 234

Additional Paid-In Capital

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Cumulative effect of adjustment to retained earnings (ASU Adoption)

$ 710

Accounting Standards Update 2016-09 | Additional Paid-In Capital

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Cumulative effect of adjustment to retained earnings (ASU Adoption)

$ 700

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account
[2]	See Note 3 - Summary of Significant Accounting Policies of the Notes to Consolidated Financial Statements.

Summary of Quarterly Results of Operations (Unaudited) Restatement Balance Sheet (Details) - USD ($)
$ in Thousands

Dec. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 156,299

$ 169,801

$ 110,344

$ 89,986

$ 86,782

$ 147,872

$ 235,967

89,826

^[1]

41,632

^[1]

12,975

21,042

26,302

3,111

12,506

16,973

62,274

63,713

78,186

^[1]

107,474

^[1]

156,227

120,243

116,366

Assets of discontinued operations, current

43,557

38,277

47,340

48,908

53,488

1,632

1,088

370,979

369,690

345,491

344,085

347,739

111,825

158,205

171,548

170,507

165,620

237,303

224,651

233,605

236,006

228,621

149,928

132,167

162,968

186,165

194,391

204,361

42,200

34,764

30,433

Assets of discontinued operations, non-current

2,974

3,968

13,949

17,934

25,778

26,186

26,594

5,236

8,658

10,056

10,371

12,215

965,411

1,054,351

1,018,811

1,030,259

1,033,517

5,959

17,057

28,724

35,150

33,171

72,739

76,882

58,531

67,619

77,242

75,829

57,430

45,679

42,144

38,649

2,833

3,405

4,754

1,644

29,000

38,000

47,000

50,000

192,486

183,202

174,339

196,667

200,706

11,183

12,450

13,125

13,668

14,094

227,704

226,291

225,938

225,585

225,231

Deferred tax liability

13,735

10,017

13,336

6,716

25,241

65,630

59,208

61,507

42,685

6,195

8,193

8,008

8,324

20,213

25,280

(105,584)

(106,631)

(96,767)

(98,488)

(75,044)

597,553

571,153

547,623

540,348

535,526

(23,373)

(42,350)

(30,747)

(33,808)

(28,291)

(5,014)

107,620

82,784

77,836

66,397

463,587

529,797

502,896

485,892

498,592

505,329

463,464

$ 965,411

1,054,351

1,018,811

1,030,259

1,033,517

Error Corrections and Prior Period Adjustments Restatement [Line Items]

181,018

123,319

111,028

113,084

147,634

235,967

12,506

16,973

62,274

63,713

137,233

208,607

154,061

150,790

Assets of discontinued operations, current

33,696

45,972

47,677

53,236

10,970

10,595

9,503

364,453

405,841

385,635

390,326

155,599

168,083

167,135

162,040

269,905

275,914

278,315

271,666

203,864

215,666

222,045

230,986

1,904

1,902

5,176

Assets of discontinued operations, non-current

2,974

3,968

13,949

17,934

43,433

44,001

44,568

7,541

9,920

10,050

10,867

1,164,729

1,124,729

1,123,032

1,133,563

15,770

28,724

35,150

33,171

69,435

54,066

52,534

48,695

27,542

26,106

28,009

32,113

11,860

8,229

7,657

1,271

29,000

38,000

47,000

50,000

153,607

155,125

170,350

165,250

12,121

13,082

13,623

14,047

226,291

225,938

225,585

225,231

Deferred tax liability

26,397

29,716

23,096

12,134

3,783

20,399

22,545

19,900

49,856

52,616

55,459

58,323

(95,183)

(95,812)

(72,368)

575,093

561,992

547,970

535,945

(43,253)

(31,788)

(34,880)

(29,254)

220,453

196,148

188,472

193,389

657,115

631,172

605,754

627,716

529,107

1,164,729

1,124,729

1,123,032

1,133,563

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(11,217)

$ 238

Revenue - Hosting, before income tax effect | Adjustments

(65,643)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(344)

(155)

(174)

(42)

(344)

(155)

(174)

(42)

(344)

(155)

(174)

(42)

33,398

22,288

15,494

8,860

33,398

22,288

15,494

8,860

52,965

41,934

42,266

36,039

(86,707)

(64,377)

(57,934)

(44,941)

(86,707)

(64,377)

(57,934)

(44,941)

(20,152)

Revenue - Evidence of Arrangement and Other Revenue, before income tax effect | Adjustments

(344)

(155)

(174)

(42)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(36,509)

(60,711)

(41,754)

(42,041)

(36,509)

(60,711)

(41,754)

(42,041)

(36,509)

(60,711)

(41,754)

(42,041)

5,274

(151)

1,628

1,890

1,378

5,123

6,857

17,895

31,141

531

17,274

19,241

6,646

(16,691)

(18,585)

(4,114)

658

639

670

562

(42,821)

(68,790)

(60,975)

(76,276)

(42,163)

(68,151)

(60,305)

(75,714)

(5,960)

Acquisitions & Divestiture, before income tax effect

(36,509)

(60,711)

(41,754)

(42,041)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(76,297)

(77,518)

(78,800)

441

285

(11)

(4,345)

(3,251)

(3,777)

(4,824)

(2,903)

373

(8,728)

(5,869)

(3,415)

(28,898)

(28,982)

(29,066)

(7,667)

(31,047)

(35,045)

(38,699)

(38,714)

(42,712)

(46,366)

Acquisitions & Divestiture, before income tax effect | Adjustments

(76,297)

(77,518)

(78,800)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

7,896

1,408

862

724

420

9,304

862

724

420

(823)

(41,358)

(54,903)

(54,901)

(55,637)

(19,830)

(20,941)

(22,052)

(23,163)

(70)

(1,315)

(1,289)

(420)

(67,748)

971

(3,360)

(9,027)

(11,416)

(28,813)

(7,667)

(19,893)

(27,560)

(60,238)

Capitalized Software and Other, before income tax effect | Adjustments

(67,748)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(11,217)

(12,975)

(21,042)

(26,302)

41,632

12,975

21,042

26,302

(802)

8,486

8,110

7,659

Assets of discontinued operations, current

(1,166)

(143)

(142)

(817)

(9,338)

(8,963)

(8,415)

28,447

(995)

(1,573)

3,429

3,465

3,372

3,580

16,490

16,488

Assets of discontinued operations, non-current

(21,066)

(8,560)

(5,602)

(3,462)

(17,655)

(17,815)

(17,974)

1,187

1,451

1,610

1,768

(18,003)

(5,804)

(2,942)

(1,173)

1,287

246

300

299

1,534

302

374

288

1,679

1,569

1,633

1,696

4,237

(3,977)

(11,448)

(1,584)

(2,676)

3,727

(6,702)

7,248

138

295

294

(18,158)

(1,246)

(1,344)

(4,132)

(25,741)

(9,237)

(3,680)

734

(3,901)

(18,003)

(5,804)

(2,942)

(1,173)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

4,339

649

4,339

649

(3,896)

40,296

32,862

25,257

12,226

37,049

29,615

22,010

956

(1,505)

(1,504)

956

(1,505)

(1,504)

Deferred tax liability

(16,380)

2,731

107

54,746

52,096

44,662

37,056

54,853

52,203

44,769

37,163

$ 24,608

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 12,226

$ 37,049

$ 29,615

$ 22,010

[1]	See Note 6 -Investments in Affiliates and Related Transactions for related party transactions reflected in this account

Summary of Quarterly Results of Operations (Unaudited) Restatement Income Statement (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 106,259

$ 91,015

$ 118,990

$ 86,097

$ 107,011

$ 119,936

$ 121,101

$ 78,246

$ 86,463

$ 88,747

$ 87,710

$ 109,641

$ 402,361

^[1]

$ 426,294

^[1]

$ 372,561

^[1]

51,215

49,138

48,180

46,151

45,698

40,265

35,945

32,902

181,453

^[2]

194,684

154,810

29,589

31,030

28,047

25,827

24,193

24,151

22,466

21,953

90,850

114,493

92,763

41,607

28,827

29,880

25,914

26,505

20,339

18,615

19,132

154,037

126,228

84,591

(572)

(1,349)

3,110

1,515

1,194

1,515

1,360

924

1,139

2,910

(34)

359

1,416

3,205

10,739

6,333

4,946

35,499

23,592

24,093

22,782

20,683

19,588

16,596

14,182

94,884

105,966

71,049

158,698

132,162

134,449

123,589

118,560

104,702

95,038

91,374

531,963

548,898

409,674

(33,222)

(36,139)

(8,894)

(51,347)

(51,687)

(12,226)

(13,348)

(45,343)

(32,097)

(15,955)

(7,328)

18,267

(129,602)

(122,604)

(37,113)

415

271

591

630

564

546

471

466

12,502

^[1]

1,907

^[1]

2,047

^[1]

(2,408)

(1,596)

(1,834)

(1,576)

(1,503)

(1,448)

(1,418)

(1,342)

(55,771)

(7,414)

(5,711)

886

(151)

668

(381)

808

(921)

472

248

(17,678)

1,022

607

(52,794)

(13,702)

(13,923)

(46,670)

(32,228)

(17,778)

(7,803)

17,639

(229,087)

(127,089)

(40,170)

14,460

3,610

(370)

15,520

7,110

7,780

(8,410)

(4,092)

34,863

33,220

2,388

Net income from discontinued operations, net of taxes

(38,334)

(10,092)

(14,293)

(31,150)

(25,118)

(9,998)

(16,213)

13,547

(194,224)

(93,869)

(37,782)

63,454

9,307

18,985

(1,186)

9,314

1,140

23,622

6,191

75,495

90,560

40,267

Net (loss) income attributable to noncontrolling interests

8,604

(36,364)

(29,383)

(61,586)

25,120

(785)

4,692

(32,336)

(15,804)

(8,858)

7,409

19,738

(118,729)

(3,309)

2,485

(5,709)

(3,347)

(3,140)

(3,007)

(628)

(9,291)

(15,203)

(628)

Basic, Continuing operations (in dollars per share)

$ 10,915

$ (35,088)

$ (26,568)

$ (58,697)

$ 30,829

$ 2,562

$ 7,832

$ (29,329)

$ (15,176)

$ (8,858)

$ 7,409

$ 19,738

$ (109,438)

$ 11,894

$ 3,113

$ (1.75)

$ (0.98)

$ (0.44)

$ (0.96)

$ (0.74)

$ (0.15)

$ (0.25)

$ (0.66)

$ (0.57)

$ (0.24)

$ (0.39)

$ 0.33

$ (4.14)

^[3]

$ (1.81)

^[3]

$ (0.88)

^[3]

Basic, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.15

1.69

^[3]

2.08

^[3]

0.95

^[3]

Earnings Per Share, Basic

0.24

(0.78)

(0.60)

(1.33)

0.71

0.06

0.19

(0.69)

(0.35)

(0.21)

0.17

0.48

(2.45)

^[3]

0.27

^[3]

0.07

^[3]

Diluted, Continuing operations (in dollars per share)

(1.75)

(0.98)

(0.44)

(0.96)

(0.74)

(0.15)

(0.25)

(0.66)

(0.57)

(0.24)

(0.39)

0.30

(4.14)

^[3]

(1.81)

^[3]

(0.88)

^[3]

Diluted, Discontinued operations (in dollars per share)

1.99

0.20

(0.16)

(0.37)

1.45

0.21

0.44

(0.03)

0.22

0.03

0.56

0.13

1.69

^[3]

2.08

^[3]

0.95

^[3]

Earnings Per Share, Diluted

$ 0.24

$ (0.78)

$ (0.60)

$ (1.33)

$ 0.71

$ 0.06

$ 0.19

$ (0.69)

$ (0.35)

$ (0.21)

$ 0.17

$ 0.43

$ (2.45)

^[3]

$ 0.27

^[3]

$ 0.07

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

44,668,921

^[3]

43,551,409

^[3]

42,284,393

^[3]

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 121,796

$ 132,480

$ 118,255

$ 104,219

$ 121,213

$ 109,297

$ 102,176

$ 95,431

$ 476,750

$ 428,117

50,210

49,073

48,467

46,448

45,512

40,223

35,945

33,607

194,198

155,287

28,273

28,141

26,170

24,097

22,958

23,986

22,462

22,024

106,681

91,430

43,297

30,934

29,952

26,923

29,539

20,410

18,147

20,315

131,106

88,411

3,631

572

6,386

341

760

10,930

760

1,360

924

1,139

2,910

(34)

359

1,416

3,205

6,333

4,946

25,302

24,692

25,262

24,055

20,931

19,754

16,632

14,835

99,311

72,152

152,073

134,336

137,376

124,774

119,666

104,732

94,602

93,986

548,559

412,986

(30,277)

(1,856)

(19,121)

(20,555)

1,547

4,565

7,574

1,445

(71,809)

15,131

936

271

591

630

564

546

471

466

2,428

2,047

(2,007)

(1,596)

(1,834)

(1,576)

(1,503)

(1,448)

(1,418)

(1,342)

(7,013)

(5,711)

2,049

(167)

865

(884)

973

(1,030)

415

1,863

372

(29,299)

(3,348)

(19,499)

(22,385)

1,581

2,633

7,042

583

(74,531)

11,839

7,176

(1,621)

2,074

361

2,263

(4,448)

(2,309)

(930)

7,990

(5,424)

Net income from discontinued operations, net of taxes

(22,123)

(4,969)

(17,425)

(22,024)

3,844

(1,815)

4,733

(347)

(66,541)

6,415

43,668

9,802

10,122

10,941

7,478

11,460

10,421

10,908

74,533

40,267

Net (loss) income attributable to noncontrolling interests

21,545

4,833

(7,303)

(11,083)

11,322

$ 9,645

$ 15,154

$ 10,561

7,992

46,682

(2,760)

(2,843)

(2,864)

(3,129)

6,052

(11,596)

6,052

Basic, Continuing operations (in dollars per share)

$ 24,305

$ 7,676

$ (4,439)

$ (7,954)

$ 5,270

$ 19,588

$ 40,630

$ (0.44)

$ (0.05)

$ (0.34)

$ (0.44)

$ (0.05)

$ (0.04)

$ 0.11

$ (0.01)

$ (1.26)

$ 0.01

Basic, Discontinued operations (in dollars per share)

0.99

0.23

0.24

0.26

0.17

0.27

0.25

0.26

1.71

Earnings Per Share, Basic

0.55

0.18

(0.10)

(0.18)

0.12

0.23

0.36

0.25

0.45

0.96

Diluted, Continuing operations (in dollars per share)

(0.44)

(0.05)

(0.34)

(0.44)

(0.05)

(0.04)

0.11

(0.01)

(1.26)

0.01

Diluted, Discontinued operations (in dollars per share)

$ 0.99

0.23

0.24

0.26

$ 0.17

0.27

0.25

0.26

1.71

0.95

Earnings Per Share, Diluted

$ 0.18

$ (0.10)

$ (0.18)

$ 0.23

$ 0.36

$ 0.25

$ 0.45

$ 0.96

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

41,626,000

43,571,000

42,284,000

43,814,000

43,560,000

43,450,000

43,423,000

42,817,000

42,491,000

41,870,000

47,080,000

43,571,000

42,284,000

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ (1,752)

$ (2,246)

7,284

Net income from discontinued operations, net of taxes

$ (27,328)

$ (44,197)

16,027

Net (loss) income attributable to noncontrolling interests

(3,607)

(6,680)

Revenue - Hosting, before income tax effect | Adjustments

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(22,331)

(6,440)

$ (12,840)

$ 2,119

$ (2,519)

$ (2,355)

$ (5,586)

$ (16,448)

(39,492)

(26,908)

153

155

153

155

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(2,355)

(5,586)

(16,448)

(39,647)

(26,908)

Revenue - Evidence of Arrangement and Other Revenue, before income tax effect | Adjustments

(22,331)

(6,442)

(12,993)

2,119

(2,519)

(39,647)

(26,908)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

18,958

(7,648)

16,211

(18,086)

(12,141)

(18,195)

(8,880)

40,658

9,435

1,442

(472)

(3,042)

(4,470)

(3,042)

(1,752)

(2,246)

(472)

(3,042)

(4,470)

(3,042)

20,710

(5,402)

16,683

(18,086)

(9,099)

(18,195)

(8,880)

40,658

13,905

4,484

(69)

(197)

503

(149)

109

(69)

253

(52)

20,641

(5,386)

16,486

(17,583)

(9,248)

(18,086)

(8,823)

40,589

14,158

4,432

(534)

Net income from discontinued operations, net of taxes

20,641

(5,386)

16,486

(17,583)

(9,782)

(18,086)

(8,823)

40,589

14,158

3,898

5,329

(2,427)

(1,188)

(2,111)

(397)

25,970

(7,813)

15,298

(19,694)

(9,782)

(18,086)

(8,823)

40,589

13,761

3,898

Acquisitions & Divestiture, before income tax effect | Adjustments

25,970

(7,813)

15,298

(19,694)

(9,782)

13,761

3,898

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(11,412)

1,544

(525)

(10,006)

(20,090)

(10,000)

(20,399)

(30,090)

(171)

(1)

(17)

(43)

(17)

(75)

156

296

461

(4,203)

(1,921)

(3,276)

(336)

755

(9,736)

755

(1,119)

(1,111)

(76)

(20)

(4,452)

(136)

(5,333)

(2,811)

(4,262)

(1,364)

662

(20)

(13,770)

602

(6,079)

4,355

3,737

(8,642)

(20,752)

(9,980)

(6,629)

(30,692)

(340)

374

(830)

(16)

(830)

(16)

(6,875)

4,355

3,737

(8,642)

(20,768)

(9,980)

(7,425)

(30,708)

Net income from discontinued operations, net of taxes

(6,875)

4,355

3,737

(8,642)

(20,768)

(9,980)

(7,425)

(30,708)

18,116

(272)

17,844

11,241

4,083

3,737

(8,642)

(20,768)

(9,980)

10,419

(30,708)

Capitalized Software and Other, before income tax effect | Adjustments

11,241

4,083

3,737

(8,642)

(20,768)

10,419

(30,708)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

941

(116)

(296)

203

(705)

529

(460)

1,316

2,889

1,877

1,730

1,235

165

(71)

7,812

1,333

137

(19)

(49)

(1,093)

(71)

468

(1,183)

(1,024)

(778)

11,316

(58)

(162)

(172)

(146)

(16)

(633)

11,107

(967)

13,710

2,881

1,654

179

1,274

(10)

456

(2,592)

18,424

(872)

(13,710)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,592

(18,424)

872

(181)

200

(264)

303

(264)

303

(13,955)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

Net income from discontinued operations, net of taxes

(13,955)

(2,881)

(1,654)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

(1)

(13,955)

(2,882)

(1,653)

(179)

(1,274)

(456)

2,895

(18,669)

1,175

(11,006)

(2,378)

(1,377)

(301)

5,406

(15,062)

7,855

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(975)

(975)

5,231

(2,444)

15,159

5,381

12,228

(6,101)

(3,162)

25,230

8,346

Net income from discontinued operations, net of taxes

6,309

5,231

(2,444)

15,159

5,381

12,228

(6,101)

(3,162)

24,255

8,346

(3,659)

2,205

10,050

(10,016)

1,836

(10,320)

13,201

(4,717)

(1,420)

2,650

7,436

7,606

5,143

7,217

$ 1,908

$ 7,100

$ (7,879)

22,835

8,346