(8) Revenue In October 2009, the FASB amended the accounting standard for multiple-element revenue arrangements outside the scope of the software revenue recognition guidance. The new guidance changes the requirements for establishing separate units of accounting in a multiple-element arrangement and requires the allocation of arrangement consideration to each deliverable using the relative selling price. This new guidance also eliminated the residual method of accounting for delivered items. The guidance for arrangements within the scope of software revenue recognition guidance still allows for the residual method. The impact of our adoption of this new accounting guidance on a prospective basis was to defer revenue to future periods and the impact on our condensed consolidated financial statements was as follows (in thousands): Statement of Operations Three Months Ended September 30, 2011 Nine Months Ended September 30, 2011 Increase (Decrease) in revenue $ 1,008,000 $ (218,000 ) Increase (Decrease) in net income (loss) $ 1,008,000 $ (218,000 ) Balance Sheet Increase in current deferred revenue as of September 30, 2011 $ 218,000 The increase in the deferral of revenue was primarily because the fair value of the bundle is less than the selling amount, resulting in and implied premium on our StoresOnline bundled arrangements. There was no impact relating to the three and nine months ended September 30, 2010, as we adopted the new guidance on a prospective basis. For multiple-element arrangements originating or materially modified on or after January 1, 2011, we evaluated whether each deliverable could be accounted for as a separate unit of accounting. A deliverable constitutes a separate unit of accounting when it has stand-alone value and for an arrangement where a general right of return exists relative to a delivered item, delivery or performance of the undelivered item must be considered probable and substantially in our control. Stand-alone value exists if the product or service is sold separately or could b