Acme Packet1 Individual Assignment: Preparation of Financial Statements Acme Packet Overview

| May 17, 2017

(Feel free to skim this.) Acme Packet, Inc

. (“Acme Packet” or “the Company”) is the leader in session delivery network solutions, which enable the trusted, first class delivery of collaboration services, applications, and next-generation voice, video, data and unified communication and collaboration services and applications across Internet Protocol, or IP, networks

. A session delivery network helps individuals and organizations overcome the limitations inherent in using the Internet, or other best-efforts, unsecured IP networks, for session-based voice, video, data, unified communications and collaboration.

A session delivery network “layers” complementary intelligence and controls “over” an IP transport network composed of IP routers and Ethernet switches. With the IP transport network providing basic packet routing and delivery services, the “overlay” session delivery network provides critical session border control and session management functions that ensure prioritized, secure and trusted delivery of a broad range of services and applications encompassing voice, video, data, and unified communications and collaboration. Session delivery networks are comprised of several different product categories that work together to deliver trusted, first class services and applications. Acme Packet is the world’s leading provider of session border controllers, or SBCs, that are the cornerstones of session delivery networks. SBCs control session delivery across defined border points where IP networks connect, known as network borders. SBCs are deployed at network borders between two service providers or between a service provider and its enterprise, residential or mobile customers. In addition to SBCs, session delivery networks need additional products to perform critical roles.

These include: • core session manager, or CSM, manages user access and interface application servers; • multiservice security gateway, or MSG, secures session delivery of data and voice services over untrusted Internet and wireless fidelity, or WiFi, access networks; • diameter signaling controller, or DSC, controls diameter signaling within long-term evolution, or LTE, networks and enable LTE data and voice session roaming; • session-aware load balancer, or SLB, scales border control for session delivery network solutions, MSG and DSC deployments; • session routing proxy, or SRP, routes sessions to/from access and interconnect borders; • application session controller, or ASC, enables Web 2.0 server applications to initiate and control sessions;

• session recorder, or SR, performs session recording for the session delivery network; and • NSD manager, or NM, provides essential network element, network and service management functions including configuration/provisioning, real-time fault and performance management, troubleshooting, and fraud detection and prevention.

Acme Packet’s session delivery network solutions are used by over 1,925 Acme Packet customers in 109 countries. Our customers include fixed line, cable, mobile, transit and over-the-top, or OTT, communication service providers, as well as enterprises, contact centers and government organizations. We sell our products and support services through over 330 distribution partners and through our direct sales force. Our distribution partners include many of the largest networking and IP communications equipment vendors throughout the world.

This case is based on the financial statements of Acme Packet Inc.

The case has been substantially fictionalized to smooth the way for students to begin their understanding of financial accounting. No consultations with Acme Packet representatives were undertaken. However, certain reasonable assumptions were necessary to create the case.

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Category: Completed Assignments

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