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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Trading Symbol	BL
Entity Registrant Name	BlackLine, Inc.
Entity Central Index Key	0001666134
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		56,898,857
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Entity File Number	001-37924
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	46-3354276
Entity Address, Address Line One	21300 Victory Boulevard
Entity Address, Address Line Two	12th Floor
Entity Address, City or Town	Woodland Hills
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	91367
City Area Code	818
Local Phone Number	223-9008
Document Quarterly Report	true
Document Transition Report	false
Title of 12(b) Security	Common stock, par value $0.01 per share
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 471,620	$ 120,232
Marketable securities	154,876	487,515
Accounts receivable, net of allowances for credit losses of $6,741 and $3,533 at June 30, 2020 and December 31, 2019, respectively	98,124	102,829
Prepaid expenses and other current assets	15,293	12,830
Total current assets	739,913	723,406
Capitalized software development costs, net	12,754	10,032
Property and equipment, net	12,160	13,024
Intangible assets, net	16,688	17,520
Goodwill	185,138	185,138
Operating lease right-of-use assets	10,308	12,549
Other assets	56,289	52,883
Total assets	1,033,250	1,014,552
Current liabilities:
Accounts payable	6,172	7,401
Accrued expenses and other current liabilities	22,913	30,098
Deferred revenue	167,403	162,552
Short-term portion of operating lease liabilities	4,499	4,938
Short-term portion of contingent consideration	2,008	2,008
Total current liabilities	202,995	206,997
Operating lease liabilities, noncurrent	8,724	10,606
Convertible senior notes, net	395,459	384,343
Contingent consideration	4,278	4,354
Deferred tax liabilities, net	4,733	4,571
Deferred revenue, noncurrent	93	163
Total liabilities	616,282	611,034
Commitments and contingencies (Note 7)
Redeemable non-controlling interest (Note 3)	7,190	4,905
Stockholders' equity:
Common stock	569	559
Additional paid-in capital	590,119	561,275
Accumulated other comprehensive income	943	377
Accumulated deficit	(181,853)	(163,598)
Total stockholders' equity	409,778	398,613
Total liabilities, redeemable non-controlling interest, and stockholders' equity	$ 1,033,250	$ 1,014,552

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) (PARENTHETICAL) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Statement Of Financial Position [Abstract]
Allowances for credit losses	$ 6,741	$ 3,533

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenues
Total revenues	$ 83,272,000	$ 69,664,000	$ 165,870,000	$ 133,793,000
Cost of revenues
Total cost of revenues	16,743,000	14,944,000	32,808,000	28,562,000
Gross profit	66,529,000	54,720,000	133,062,000	105,231,000
Operating expenses
Sales and marketing	41,826,000	37,192,000	86,611,000	73,040,000
Research and development	11,847,000	10,829,000	23,594,000	21,136,000
General and administrative	16,182,000	12,677,000	33,520,000	26,356,000
Total operating expenses	69,855,000	60,698,000	143,725,000	120,532,000
Loss from operations	(3,326,000)	(5,978,000)	(10,663,000)	(15,301,000)
Other income (expense)
Interest income	1,085,000	734,000	3,494,000	1,429,000
Interest expense	(5,741,000)		(11,426,000)
Other income (expense), net	(4,656,000)	734,000	(7,932,000)	1,429,000
Loss before income taxes	(7,982,000)	(5,244,000)	(18,595,000)	(13,872,000)
Provision for (benefit from) income taxes	(41,000)	283,000	316,000	686,000
Net loss	(7,941,000)	(5,527,000)	(18,911,000)	(14,558,000)
Net loss attributable to non-controlling interest	(328,000)	(219,000)	(656,000)	(469,000)
Adjustment attributable to non-controlling interest	719,000	54,000	2,920,000	54,000
Net loss attributable to BlackLine, Inc.	$ (8,332,000)	$ (5,362,000)	$ (21,175,000)	$ (14,143,000)
Basic net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)
Shares used to calculate basic net loss per share	56,614	55,171	56,394	55,004
Diluted net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)
Shares used to calculate diluted net loss per share	56,614	55,171	56,394	55,004
Subscription and Support
Revenues
Total revenues	$ 77,867,000	$ 66,066,000	$ 154,902,000	$ 127,340,000
Cost of revenues
Total cost of revenues	11,628,000	11,588,000	23,008,000	22,420,000
Professional Services
Revenues
Total revenues	5,405,000	3,598,000	10,968,000	6,453,000
Cost of revenues
Total cost of revenues	$ 5,115,000	$ 3,356,000	$ 9,800,000	$ 6,142,000

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net loss	$ (7,941)	$ (5,527)	$ (18,911)	$ (14,558)
Other comprehensive income:
Net change in unrealized gains on marketable securities, net of tax of $0 for the quarters and six months ended June 30, 2020 and 2019	856	142	545	236
Foreign currency translation	42	220	42	298
Other comprehensive income	898	362	587	534
Comprehensive loss	(7,043)	(5,165)	(18,324)	(14,024)
Less comprehensive loss attributable to redeemable non-controlling interest:
Net loss attributable to redeemable non-controlling interest	(328)	(219)	(656)	(469)
Foreign currency translation attributable to redeemable non-controlling interest	21	108	21	146
Comprehensive loss attributable to redeemable non-controlling interest	(307)	(111)	(635)	(323)
Comprehensive loss attributable to BlackLine, Inc.	$ (6,736)	$ (5,054)	$ (17,689)	$ (13,701)

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) (PARENTHETICAL) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement Of Income And Comprehensive Income [Abstract]
Net change in unrealized gain on marketable securities, tax	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income	Accumulated Deficit
Beginning Balance at Dec. 31, 2018	$ 319,267	$ 547	$ 451,571	$ 45	$ (132,896)
Beginning Balance, shares at Dec. 31, 2018		54,683
Stock option exercises	4,562	$ 2	4,560
Stock option exercises, shares		288
Vesting of restricted stock units	3	$ 3
Vesting of restricted stock units, shares		262
Issuance of common stock through employee stock purchase plan	2,552	$ 1	2,551
Issuance of common stock through employee stock purchase plan, shares		74
Acquisition of common stock for tax withholding obligations	(2,588)		(2,588)
Stock-based compensation	14,641		14,641
Other comprehensive income	254			254
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(14,143)		(54)		(14,089)
Ending Balance at Jun. 30, 2019	324,548	$ 553	470,681	299	(146,985)
Ending Balance, shares at Jun. 30, 2019		55,307
Beginning Balance at Mar. 31, 2019	318,036	$ 550	459,118	45	(141,677)
Beginning Balance, shares at Mar. 31, 2019		55,031
Stock option exercises	1,800	$ 1	1,799
Stock option exercises, shares		118
Vesting of restricted stock units	1	$ 1
Vesting of restricted stock units, shares		84
Issuance of common stock through employee stock purchase plan	2,552	$ 1	2,551
Issuance of common stock through employee stock purchase plan, shares		74
Acquisition of common stock for tax withholding obligations	(859)		(859)
Stock-based compensation	8,126		8,126
Other comprehensive income	254			254
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(5,362)		(54)		(5,308)
Ending Balance at Jun. 30, 2019	324,548	$ 553	470,681	299	(146,985)
Ending Balance, shares at Jun. 30, 2019		55,307
Beginning Balance at Dec. 31, 2019	398,613	$ 559	561,275	377	(163,598)
Beginning Balance, shares at Dec. 31, 2019		55,931
Stock option exercises	10,413	$ 6	10,407
Stock option exercises, shares		493
Vesting of restricted stock units	3	$ 3
Vesting of restricted stock units, shares		346
Issuance of common stock through employee stock purchase plan	3,608	$ 1	3,607
Issuance of common stock through employee stock purchase plan, shares		85
Acquisition of common stock for tax withholding obligations	(4,856)		(4,856)
Stock-based compensation	22,606		22,606
Other comprehensive income	566			566
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(21,175)		(2,920)		(18,255)
Ending Balance at Jun. 30, 2020	409,778	$ 569	590,119	943	(181,853)
Ending Balance, shares at Jun. 30, 2020		56,855
Beginning Balance at Mar. 31, 2020	396,189	$ 564	569,799	66	(174,240)
Beginning Balance, shares at Mar. 31, 2020		56,379
Stock option exercises	5,759	$ 3	5,756
Stock option exercises, shares		262
Vesting of restricted stock units	1	$ 1
Vesting of restricted stock units, shares		129
Issuance of common stock through employee stock purchase plan	3,608	$ 1	3,607
Issuance of common stock through employee stock purchase plan, shares		85
Acquisition of common stock for tax withholding obligations	(1,294)		(1,294)
Stock-based compensation	12,970		12,970
Other comprehensive income	877			877
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(8,332)		(719)		(7,613)
Ending Balance at Jun. 30, 2020	$ 409,778	$ 569	$ 590,119	$ 943	$ (181,853)
Ending Balance, shares at Jun. 30, 2020		56,855

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities
Net loss attributable to BlackLine, Inc.	$ (21,175)	$ (14,143)
Net loss and adjustment attributable to redeemable non-controlling interest (Note 3)	2,264	(415)
Net loss	(18,911)	(14,558)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	9,437	11,476
Change in fair value of contingent consideration	(76)	184
Amortization of debt discount and issuance costs	11,116
Stock-based compensation	22,072	14,464
Noncash lease expense	2,371	2,460
Accretion of purchase discounts on marketable securities, net	(634)	(773)
Net foreign currency (gains) losses	(38)	1
Deferred income taxes	162	583
Provision for doubtful accounts receivable	140	73
Changes in operating assets and liabilities:
Accounts receivable	4,405	(4,271)
Prepaid expenses and other current assets	(2,516)	2,601
Other assets	(3,406)	(7,636)
Accounts payable	(678)	(1,066)
Accrued expenses and other current liabilities	(7,700)	(4,317)
Deferred revenue	4,781	15,123
Operating lease liabilities	(2,391)	(2,698)
Net cash provided by operating activities	18,134	11,646
Cash flows from investing activities
Purchases of marketable securities	(116,400)	(69,522)
Proceeds from maturities of marketable securities	424,259	74,988
Proceeds from sales of marketable securities	25,959
Capitalized software development costs	(4,994)	(2,599)
Purchases of property and equipment	(2,224)	(1,989)
Purchases of intangible assets	(2,333)
Net cash provided by investing activities	324,267	878
Cash flows from financing activities
Proceeds from exercises of stock options	10,416	4,565
Proceeds from employee stock purchase plan	3,608	2,552
Acquisition of common stock for tax withholding obligations	(4,856)	(2,588)
Financed purchases of property and equipment	(225)	(145)
Net cash provided by financing activities	8,943	4,384
Effect of foreign currency exchange rate changes on cash, cash equivalents, and restricted cash	42	164
Net increase in cash, cash equivalents, and restricted cash	351,386	17,072
Cash, cash equivalents, and restricted cash, beginning of period	120,502	46,455
Cash, cash equivalents, and restricted cash, end of period	471,888	63,527
Reconciliation of cash, cash equivalents, and restricted cash to the consolidated balance sheets
Cash and cash equivalents at end of period	471,620	63,255
Restricted cash included within prepaid expenses and other current assets at end of period	18	19
Restricted cash included within other assets at end of period	250	253
Total cash, cash equivalents, and restricted cash at end of period shown in the consolidated statements of cash flows	471,888	63,527
Non-cash financing and investing activities
Stock-based compensation capitalized for software development	534	177
Capitalized software development costs included in accounts payable and accrued expenses and other current liabilities at end of period	530	113
Purchases of property and equipment included in accounts payable and accrued expenses and other current liabilities at end of period	1,046	1,279
Leased assets obtained in exchange for new operating lease liabilities	$ 130	$ 1,056

Company Overview

6 Months Ended

Jun. 30, 2020

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Company Overview

Note 1 – Company Overview

BlackLine, Inc. and its subsidiaries (the “Company” or “BlackLine”) provide financial accounting close solutions delivered primarily as Software as a Service (“SaaS”). The Company’s solutions enable its customers to address various aspects of their financial close process including account reconciliations, variance analysis of account balances, journal entry capabilities, and certain types of data matching capabilities.

The Company is headquartered in Woodland Hills, California and has offices in the Netherlands, Canada, France, Singapore, the United Kingdom, Germany, Australia, Hong Kong, Romania, and Poland.

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements

Note 2 – Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements

The accompanying condensed consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information. Certain information and disclosures normally included in consolidated financial statements prepared in accordance with GAAP have been condensed or omitted. Accordingly, these condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes included in the Annual Report on Form 10-K for the fiscal year ended December 31, 2019 filed with the Securities and Exchange Commission (“SEC”) on February 27, 2020. The condensed consolidated financial statements are unaudited and have been prepared on a basis consistent with that used to prepare the audited annual consolidated financial statements and include, in the opinion of management, all adjustments, consisting of normal and recurring items, necessary for the fair statement of the condensed consolidated financial statements. The condensed consolidated balance sheet at December 31, 2019 was derived from audited financial statements, but does not include all disclosures required by GAAP. The operating results for the quarter and six months ended June 30, 2020 are not necessarily indicative of the results expected for the full year ending December 31, 2020.

Use of estimates

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the dates of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting period.

The extent to which COVID-19 impacts the Company’s business and financial results will depend on numerous continuously evolving factors including, but not limited to, the magnitude and duration of COVID-19; the impact on the Company’s employees; the extent to which it will impact worldwide macroeconomic conditions, including interest rates, employment rates, and health insurance coverage; the speed and degree of the anticipated recovery, as well as variability in such recovery across different geographies, industries, and markets; and governmental and business reactions to the pandemic. The Company assessed certain accounting matters that generally require consideration of forecasted financial information in context with the information reasonably available to the Company and the unknown future impacts of COVID-19 at June 30, 2020 and through the date of this report. The accounting matters assessed included, but were not limited to, the Company’s allowance for doubtful accounts and credit losses, and the carrying value of goodwill and other long-lived assets. While there was not a material impact to the Company’s consolidated financial statements at and for the quarter and six months ended June 30, 2020, the Company’s future assessment of the magnitude and duration of COVID-19, as well as other factors could result in material impacts to the Company’s consolidated financial statements in future reporting periods.

Significant accounting policies

The Company’s significant accounting policies are detailed in “Note 2: Summary of Significant Accounting Policies" of the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. Except as noted below, there have been no material changes to the Company’s significant accounting policies.

Investments in Marketable Securities

The Company periodically assesses its portfolio of marketable securities for impairment. For debt securities in an unrealized loss position, this assessment first takes into account the Company’s intent to sell, or whether it is more likely than not that it will be required to sell the security before recovery of its amortized cost basis. If either of these criteria are met, the debt security’s amortized cost basis is written down to fair value through other income (expense), net.

For debt securities in an unrealized loss position that do not meet the aforementioned criteria, the Company assesses whether the decline in fair value has resulted from credit losses or other factors. In making this assessment, the Company considers the extent to which fair value is less than amortized cost, any changes to the rating of the security by a rating agency, and any adverse conditions specifically related to the security, among other factors. If this assessment indicates that a credit loss may exist, the present value of cash flows expected to be collected from the security are compared to the amortized cost basis of the security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss exists and an allowance for credit losses will be recorded through other income (expense), net, limited by the amount that the fair value is less than the amortized cost basis. Any additional impairment not recorded through an allowance for credit losses is recognized in accumulated other comprehensive loss in the condensed consolidated statements of stockholders’ equity.

Changes in the allowance for credit losses are recorded as provision for (or reversal of) credit loss expense. Losses are charged against the allowance when the Company believes the uncollectibility of an available-for-sale security is confirmed or when either of the criteria regarding intent or requirement to sell is met. The Company has not recorded any credit losses for the quarter and six months ended June 30, 2020. The Company has not recorded any impairment charges for unrealized losses in the periods presented.

Accounts Receivable and Allowances

Accounts receivable are recorded and carried at the original invoiced amount less an allowance for any potential uncollectible amounts. The Company makes estimates of expected credit losses for the allowance for doubtful accounts and allowance for cancellations and credits based upon its assessment of various factors, including historical experience, the age of the accounts receivable balances, credit quality of its customers, current economic conditions, reasonable and supportable forecasts of future economic conditions, and other factors that may affect its ability to collect from customers. The estimated credit loss allowance for doubtful accounts is recorded as general and administrative expenses, while the estimated credit loss allowance for cancellations and credits is recorded as a reduction in revenue on the condensed consolidated statements of operations.

Revision of Previously-Issued Financial Statements

As previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019, in connection with the preparation of its 2019 annual financial statements, the Company identified an error in its historical provision for income taxes, which resulted in an understatement of its tax provision and deferred tax liabilities in its previously-issued financial statements. The error resulted from the recognition of a foreign deferred tax asset that should not have been recognized for the difference in international entity income for statutory purposes and international entity income included on the consolidated income tax provision. There was no corresponding domestic benefit of this incremental foreign tax expense due to the U.S. entity being subject to a full valuation allowance. Although the Company assessed the materiality of the errors and determined the amounts were not material to previously-issued financial statements, the Company did revise its previously-issued 2018 and 2017 annual financial statements to correct for such tax error, as well as certain prior period immaterial disclosure errors, in connection with the filing of its 2019 Annual Report on Form 10-K, and disclosed that it would be revising its 2019 consolidated interim financial statements in connection with the Company’s 2020 Form 10-Q filings. In connection with the filing of this Quarterly Report on Form 10-Q, the Company has revised the accompanying consolidated condensed interim financial statements for the quarter and six months ended June 30, 2019 to correct for the impact of such errors, which originated in periods prior to 2019. The accompanying footnotes have also been corrected to reflect the impact of the revisions of the previously-filed consolidated interim financial statements.

The following tables present the effect of the revision for the financial statement line items adjusted in the affected periods.

Condensed Consolidated Statements of Operations
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	146		$	137		$	283
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Net loss attributable to BlackLine, Inc.	$	(5,225	)	$	(137	)	$	(5,362	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	351		$	335		$	686
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)

Condensed Consolidated Statements of Comprehensive Loss
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Comprehensive loss	$	(5,028	)	$	(137	)	$	(5,165	)
Comprehensive loss attributable to BlackLine, Inc.	$	(4,917	)	$	(137	)	$	(5,054	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Comprehensive loss	$	(13,689	)	$	(335	)	$	(14,024	)
Comprehensive loss attributable to BlackLine, Inc.	$	(13,366	)	$	(335	)	$	(13,701	)

Condensed Consolidated Statements of Stockholders' Equity
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at March 31, 2019	$	(139,177	)	$	(2,500	)	$	(141,677	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,171	)	$	(137	)	$	(5,308	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at March 31, 2019	$	320,536		$	(2,500	)	$	318,036
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,225	)	$	(137	)	$	(5,362	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at December 31, 2018	$	(130,594	)	$	(2,302	)	$	(132,896	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,754	)	$	(335	)	$	(14,089	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at December 31, 2018	$	321,569		$	(2,302	)	$	319,267
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,808	)	$	(335	)	$	(14,143	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

Condensed Consolidated Statements of Cash Flows
	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Deferred income taxes	$	(18	)	$	601		$	583
Accrued expenses and other current liabilities	$	(4,051	)	$	(266	)	$	(4,317	)

Recently-issued accounting pronouncements not yet adopted

In March 2020, the Financial Accounting Standards Board (“FASB”) issued guidance, which provides temporary optional guidance to ease the potential burden in accounting for reference rate reform. The new guidance provides optional expedients and exceptions for applying generally accepted accounting principles to transactions affected by reference rate reform if certain criteria are met. These transactions include contract modifications, hedging relationships, and sale or transfer of debt securities classified as held-to-maturity. Entities may apply the provisions of the new standard as of the beginning of the reporting period when the election is made (i.e., as early as the first quarter of 2020). Unlike other topics, the provisions of this update are only available until December 31, 2022, when the reference rate replacement activity is expected to be completed. The Company has not adopted the provisions of the new standard and does not expect it to have a material impact on the Company’s condensed consolidated financial statements.

Recently adopted accounting pronouncements

In May 2020, the Securities Exchange Commission (“SEC”) issued a final rule that amended the disclosure requirements applicable to acquisitions and dispositions of businesses. The changes include: updating the tests used to determine significance and expanding the use of pro forma financial information when measuring significance; conforming the significance threshold and tests for a disposed business to those used for an acquired business; permitting abbreviated financial statements for certain acquisitions of a component of an entity; revising the pro forma financial information requirements; reducing the maximum number of years for which financial statements under Regulation S-X Rule 3-05 are required to two years; and modifying the disclosure requirements relating to the aggregate effect of acquisitions for which financial statements are not (or not yet) required. The amendments are intended to improve the financial information about acquired or disposed businesses provided to investors, facilitate more timely access to capital, and reduce the complexity and costs to prepare the disclosures. The Company early adopted this rule in the quarter ended June 30, 2020, and the adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements.

In June 2016, the FASB issued Accounting Standard Update (“ASU”) 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 replaced the incurred loss impairment methodology under 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. ASU 2016-13 requires use of a forward-looking expected credit loss model for accounts receivables, loans, and other financial instruments. Adoption of the standard requires using a modified retrospective approach through a cumulative-effect adjustment to retained earnings as of the effective date to align existing credit loss methodology with the new standard. In November 2019, the FASB issued ASU 2019-11, Codification Improvements to Topic 326, Financial Instruments—Credit Losses. ASU 2019-11 requires entities that did not adopt the amendments in ASU 2016-13 as of November 2019 to adopt ASU 2019-11. This ASU contains the same effective dates and transition requirements as ASU 2016-13. The Company adopted this guidance effective January 1, 2020, and the adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements.

In August 2018, the FASB issued guidance which modifies the disclosure requirements of fair value measurements in Topic 820, Fair Value Measurement, based on the concepts in FASB Concepts Statement, Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements, including the consideration of costs and benefits. The amendments on changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective date. The Company adopted this guidance effective January 1, 2020, and the adoption of this standard did not have a material impact on the Company’s condensed consolidated financial statements.

Redeemable Non-Controlling Interest

6 Months Ended

Jun. 30, 2020

Equity Method Investments And Joint Ventures [Abstract]

Redeemable Non-Controlling Interest

Note 3 – Redeemable Non-Controlling Interest

In September 2018, the Company entered into an agreement with Japanese Cloud Computing and M30 LLC (the “Investors”) to engage in the investment, organization, management, and operation of a Japanese subsidiary (“BlackLine K.K.”) of the Company that is focused on the sale of the Company's products in Japan. In October 2018, the Company initially contributed approximately $4.5 million in cash in exchange for 51% of the outstanding common stock of BlackLine K.K. As the Company controls a majority stake in BlackLine K.K., the entity has been consolidated.

All of the common stock held by the Investors is callable by the Company or puttable by the Investors upon certain contingent events. Should the call or put option be exercised, the redemption value will be determined based upon a prescribed formula derived from the discrete revenues of BlackLine K.K. and the Company and may be settled, at the Company’s discretion, with Company stock or cash. As a result of the put right available to the Investors in the future, the redeemable non-controlling interest in BlackLine K.K. are classified outside of permanent equity in the Company’s condensed consolidated balance sheet, and the balance is reported at the greater of the initial carrying amount adjusted for the redeemable non-controlling interest’s share of earnings, or its estimated redemption value. The resulting changes in the estimated redemption amount are recorded within retained earnings or, in the absence of retained earnings, additional paid-in-capital. The estimated redemption value of the call/put option embedded in the redeemable non-controlling interest was $4.8 million at June 30, 2020.

The following table summarizes the activity in the redeemable non-controlling interest for the periods indicated below:

	Quarter Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Balance at beginning of period	$	6,778		$	4,175		$	4,905		$	4,387
Net loss attributable to redeemable non-controlling interest (excluding adjustment to non-controlling interest)		(328	)		(219	)		(656	)		(469	)
Foreign currency translation		21			108			21			146
Adjustment to redeemable non-controlling interest		719			54			2,920			54
Balance at end of period	$	7,190		$	4,118		$	7,190		$	4,118

Balance Sheet Components

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 4 – Balance Sheet Components

Investments in Marketable Securities

Investments in marketable securities presented within current assets on the condensed consolidated balance sheet consisted of the following:

	June 30, 2020
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(in thousands)
Marketable securities
U.S. treasury securities	$	28,525	$	81	$	—		$	28,606
Corporate bonds		120,524		596		(21	)		121,099
Commercial paper		5,171		—		—			5,171
	$	154,220	$	677	$	(21	)	$	154,876

	December 31, 2019
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(in thousands)
Marketable securities
U.S. treasury securities	$	382,269	$	67	$	(1	)	$	382,335
Corporate bonds		77,009		63		(18	)		77,054
Commercial paper		28,126		—		—			28,126
	$	487,404	$	130	$	(19	)	$	487,515

Net gains and losses related to maturities of marketable securities that were reclassified from accumulated other comprehensive loss to earnings, and included in general and administrative expenses, in the unaudited condensed consolidated statements of operations were $(0.2) million and $0.6 million for the quarter and six months ended June 30,

2020, respectively. Net gains and losses related to maturities of marketable securities that were reclassified from accumulated other comprehensive loss to earnings, and included in general and administrative expenses, in the unaudited condensed consolidated statements of operations were $0.2 million and $0.5 million for the quarter and six months ended June 30, 2019, respectively. Net gains and losses are determined using the specific identification method. During the quarters and six months ended June 30, 2020, there were $0.1 million of realized losses related to the sale of one marketable security recognized in the Company’s unaudited condensed consolidated statements of operations. During the quarters and six months ended June 30, 2019, there were no material realized gains or losses related to sales of marketable securities recognized in the Company’s unaudited condensed consolidated statements of operations.

Marketable securities in a continuous loss position for less than 12 months had an estimated fair value of $12.0 million and an immaterial amount of unrealized losses at June 30, 2020, and an estimated fair value of $83.9 million and an immaterial amount of unrealized losses at December 31, 2019. At June 30, 2020, there were no marketable securities in a continuous loss position for greater than 12 months.

The Company’s marketable securities have a contractual maturity of less than two years. The amortized cost and fair values of marketable securities, by remaining contractual maturity, were as follows:

	June 30, 2020
	Amortized Cost		Fair Value
	(in thousands)
Maturing within 1 year	$	149,194	$	149,868
Maturing between 1 and 2 years		5,026		5,008
	$	154,220	$	154,876

Other Assets

Other assets consisted of the following (in thousands):

	June 30,		December 31,
	2020		2019
Deferred customer contract acquisition costs	$	53,046	$	49,709
Restricted cash		250		250
Capitalized software implementation costs		1,565		1,237
Other assets		1,428		1,687
	$	56,289	$	52,883

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were comprised of the following (in thousands):

	June 30,		December 31,
	2020		2019
Accrued salaries and employee benefits	$	14,721	$	20,775
Accrued income and other taxes payable		2,629		4,198
Other accrued expenses and current liabilities		5,563		5,125
	$	22,913	$	30,098

Fair Value Measurements

6 Months Ended

Jun. 30, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 5 – Fair Value Measurements

The following table summarizes the Company’s financial assets and liabilities measured at fair value on a recurring basis by level, within the fair value hierarchy. Financial assets and financial liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement (in thousands):

	June 30, 2020
	Level 1		Level 2		Level 3		Total
Cash equivalents
Money market funds	$	456,096	$	—	$	—	$	456,096
Commercial paper		—		—		—		—
U.S. treasury securities		—		—		—		—
Marketable securities
U.S. treasury securities		28,606		—		—		28,606
Corporate bonds		—		121,099		—		121,099
Commercial paper		—		5,171		—		5,171
Total assets	$	484,702	$	126,270	$	—	$	610,972
Liabilities
Contingent consideration	$	—	$	—	$	6,286	$	6,286
Total liabilities	$	—	$	—	$	6,286	$	6,286

	December 31, 2019
	Level 1		Level 2		Level 3		Total
Cash equivalents
Money market funds	$	39,767	$	—	$	—	$	39,767
Marketable securities
U.S. treasury securities		382,335		—		—		382,335
Corporate bonds		—		77,054		—		77,054
Commercial paper		—		28,126		—		28,126
Total assets	$	422,102	$	105,180	$	—	$	527,282
Liabilities
Contingent consideration	$	—	$	—	$	6,362	$	6,362
Total liabilities	$	—	$	—	$	6,362	$	6,362

The following table summarizes the changes in the contingent consideration liability (in thousands):

	Quarter Ended June 30,					Six Months Ended June 30,
	2020			2019		2020			2019
Beginning fair value	$	6,507		$	6,307	$	6,362		$	6,316
Change in fair value		(221	)		193		(76	)		184
Ending fair value	$	6,286		$	6,500	$	6,286		$	6,500

The fair value of contingent consideration is determined by discounting estimated future taxable income. The significant inputs used in the fair value measurement of contingent consideration are the timing and amount of taxable income in any given period and the discount rate, which considers the risk associated with the forecasted taxable income. Significant changes in the estimated future taxable income and the periods in which they are generated would significantly impact the fair value of the contingent consideration liability.

- Definition

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

Convertible Senior Notes

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Convertible Senior Notes

Note 6 – Convertible Senior Notes

On August 13, 2019, the Company issued 0.125% Convertible Senior Notes (the “Notes”) due in 2024 for aggregate gross proceeds of $500.0 million, which includes the initial purchasers’ option of $65.0 million aggregate principal amount, in a private placement in reliance on Section 4(a)(2) of the Securities Act of 1933, as amended (the “Securities Act”). The initial resale of the Notes by the initial purchasers to qualified institutional buyers was exempt from registration pursuant to

Rule 144A under the Securities Act. The Notes were issued pursuant to an Indenture (the “Indenture”) between the Company and U.S. Bank National Association, as trustee (the “Trustee”).

The Notes consisted of the following (in thousands):

	June 30, 2020
Liability:
Principal	$	500,000
Unamortized debt discount and issuance costs		(104,541	)
Net carrying amount	$	395,459
Carrying amount of the equity component	$	111,230

The Company carries the Notes at face value less unamortized discount and issuance costs on its condensed consolidated balance sheet and presents the fair value for disclosure purposes only. The estimated fair value of the Notes, based on a market approach at June 30, 2020 was approximately $640.3 million, which represents a Level 2 valuation. The estimated fair value was determined based on the actual bids and offers of the Notes in an over-the-counter market on the last trading day of the period.

During the quarter ended June 30, 2020, the Company recognized $5.6 million of interest expense related to the amortization of debt discount and issuance costs and $0.2 million of coupon interest expense. During the six months ended June 30, 2020, the Company recognized $11.1 million of interest expense related to the amortization of debt discount and issuance costs and $0.3 million of coupon interest expense.

At June 30, 2020, the remaining life of the Notes is approximately 49 months.

The Notes were not convertible at June 30, 2020.

Commitments and Contingencies

6 Months Ended

Jun. 30, 2020

Commitments And Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 7 – Commitments and Contingencies

Contingent consideration—On September 3, 2013, BlackLine Systems, Inc. was acquired by BlackLine, Inc. (the “2013 Acquisition”). In conjunction with the 2013 Acquisition, option holders of BlackLine Systems, Inc. were allowed to cancel their stock option rights and receive a cash payment equal to the amount of calculated gain (less applicable expense and other items) had they exercised their stock options and then sold their common shares as part of the 2013 Acquisition. As a condition of the 2013 Acquisition, the Company is required to pay additional cash consideration to certain equity holders if the Company realizes a tax benefit from the use of net operating losses generated from the stock option exercises concurrent with the 2013 Acquisition. The maximum contingent cash consideration to be distributed is $8.0 million. The fair value of the contingent consideration was $6.3 million and $6.4 million at June 30, 2020 and December 31, 2019, respectively.

Litigation—From time to time, the Company may become subject to legal proceedings, claims and litigation arising in the ordinary course of business. The Company is not currently a party to any legal proceedings, nor is it aware of any pending or threatened litigation, that would have a material adverse effect on the Company’s business, operating results, cash flows, or financial condition should such litigation be resolved unfavorably.

Indemnification— In the ordinary course of business, the Company may provide indemnification of varying scope and terms to customers, vendors, investors, directors, and officers with respect to certain matters, including, but not limited to, losses arising out of its breach of such agreements, services to be provided by the Company, or from intellectual property infringement claims made by third parties. These indemnification provisions may survive termination of the underlying agreement and the maximum potential amount of future payments the Company could be required to make under these indemnification provisions may not be subject to maximum loss clauses. The maximum potential amount of future payments the Company could be required to make under these indemnification provisions is indeterminable. The Company has never paid a material claim, nor has it been sued in connection with these indemnification arrangements. At June 30, 2020 and December 31, 2019, the Company had not accrued a liability for these indemnification arrangements because the likelihood of incurring a payment obligation, if any, in connection with these indemnification arrangements was not probable or reasonably estimable.

Equity Awards

6 Months Ended

Jun. 30, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Equity Awards

Note 8 – Equity Awards

Stock-based compensation expense

Stock-based compensation expense recorded in the Company’s unaudited condensed consolidated statements of operations was as follows (in thousands):

	Quarter Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Cost of revenues	$	1,706	$	1,159	$	3,029	$	2,047
Sales and marketing		5,577		3,558		9,970		6,552
Research and development		1,735		1,235		2,964		2,179
General and administrative		3,598		2,060		6,109		3,686
	$	12,616	$	8,012	$	22,072	$	14,464

For the quarters ended June 30, 2020 and 2019, stock-based compensation capitalized as an asset was $0.4 million and $0.1 million, respectively. For the six months ended June 30, 2020 and 2019, stock-based compensation capitalized as an asset was $0.5 million and $0.2 million, respectively.

Stock options

The following table summarizes activity for awards that contain service-only vesting conditions (in thousands):

Outstanding at December 31, 2019	3,486
Granted	555
Exercised	(506	)
Forfeited/canceled	(19	)
Outstanding at June 30, 2020	3,516

Restricted stock units

The following table summarizes activity for restricted stock units (in thousands):

Nonvested at December 31, 2019	1,654
Granted	979
Vested	(414	)
Forfeited/canceled	(43	)
Nonvested at June 30, 2020	2,176

Stock options with performance conditions

In October 2016, the Company granted options to purchase 682,800 shares of common stock at an exercise price of $14.00 per share to two officers that vest upon meeting certain performance conditions and continued service. The performance conditions included meeting yearly cash flow targets and cumulative annual recurring revenue targets through 2019. If each yearly cash flow target was met through 2019, but the full cumulative annual recurring target through 2019 was not met, the executive officers are still able to vest in the award if an additional cash flow target for 2020 and a cumulative annual recurring revenue target through 2020 are achieved. The cash flow performance targets for each year are determined concurrently with the annual budget process. The cash flow performance targets for the final year were set during the quarter ended March 31, 2019, resulting in a grant date being established. The total fair value of the awards at grant date was approximately $24 million. At June 30, 2020, the Company has determined that the achievement of the performance targets is not probable and, accordingly, no stock-based compensation expense has been recorded for these awards. On July 1, 2020, 200,000 awards with performance conditions were canceled upon the change in the employment status of one of the officers.

Unearned Revenue and Performance Obligations

6 Months Ended

Jun. 30, 2020

Unearned Revenue And Performance Obligations [Abstract]

Unearned Revenue and Performance Obligations

Note 9 – Unearned Revenue and Performance Obligations

Revenue totaling $119.4 million and $94.5 million was recognized during the six months ended June 30, 2020 and 2019, respectively, that was previously included in the deferred revenue balance at December 31, 2019 and 2018, respectively.

Contracted not recognized revenue was $395.1 million at June 30, 2020, of which the Company expects to recognize approximately 60% over the next 12 months and the remainder thereafter.

Income Taxes

6 Months Ended

Jun. 30, 2020

Income Tax Disclosure [Abstract]

Income Taxes

Note 10 – Income Taxes

In determining quarterly provisions for income taxes, the Company uses the annual estimated effective tax rate applied to the actual year-to-date loss, adjusted for discrete items arising in that quarter. The Company’s annual estimated effective tax rate differs from the U.S. federal statutory rate of 21% primarily as a result of state taxes, foreign taxes, and changes in the Company’s valuation allowance for domestic income taxes. For the quarters ended June 30, 2020 and 2019, the Company recorded $41,000 in income tax benefit and $0.3 million in income tax expense. For the six months ended June 30, 2020 and 2019, the Company recorded $0.3 million and $0.7 million in income tax expense, respectively. The decrease in income tax expense for the quarter and six months ended June 30, 2020, compared to the quarter and six months ended June 30, 2019, resulted primarily from reduced profitability in foreign jurisdictions, tax windfalls associated with employee stock option exercises and restricted stock units, and a reduction in non-deductible expenses during the current period. For the quarters and six months ended June 30, 2020 and 2019, the Company maintained a full valuation allowance on its U.S. federal and state net deferred tax assets as it was more likely than not that those deferred tax assets will not be realized.

Net Loss per Share

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Net Loss per Share

Note 11 – Net Loss per Share

The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share amounts):

	Quarter Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Numerator:
Net loss attributable to BlackLine, Inc.	$	(8,332	)	$	(5,362	)	$	(21,175	)	$	(14,143	)
Denominator:
Weighted average shares		56,614			55,171			56,394			55,004
Add: Dilutive effect of securities		—			—			—			—
Shares used to calculate diluted net loss per share		56,614			55,171			56,394			55,004
Basic net loss per share attributable to BlackLine, Inc.	$	(0.15	)	$	(0.10	)	$	(0.38	)	$	(0.26	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.15	)	$	(0.10	)	$	(0.38	)	$	(0.26	)

The following potentially dilutive shares were excluded from the calculation of diluted net loss per share attributable to common stockholders because they were anti-dilutive (in thousands):

	Six Months ended June 30,
	2020		2019
Stock options with service-only vesting conditions		3,516		3,973
Stock options with performance conditions		683		683
Restricted stock units		2,176		1,745
Total shares excluded from net loss per share		6,375		6,401

Additionally, approximately 6.8 million shares underlying the conversion option in the Notes are not considered in the calculation of diluted net loss per share as the effect would be anti-dilutive. The shares are subject to adjustment, up to approximately 9.4 million shares for the Notes, if certain corporate events occur prior to the maturity date or if the Company issues a notice of redemption. The Company uses the treasury stock method for calculating any potential dilutive effect of the conversion option on diluted net income per share, if applicable. During the six months ended June 30, 2020, the average market price of the Company’s common stock did not exceed the conversion price of the Notes of $73.40 per share.

Geographic Information

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Geographic Information

Note 12 – Geographic Information

The Company disaggregates its revenue from contracts with customers by geographic location, as it believes it best depicts how the nature, amount, timing, and uncertainty of its revenues and cash flows are affected by economic factors.

The following table sets forth the Company’s revenues by geographic region (in thousands):

	Quarter Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
United States	$	62,131	$	53,731	$	124,726	$	103,899
International		21,141		15,933		41,144		29,894
	$	83,272	$	69,664	$	165,870	$	133,793

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements (Policies)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Use of Estimates

Use of estimates

Investments in Marketable Securities

Accounts Receivable and Allowances

Revision of Previously Issued Financial Statements

Revision of Previously-Issued Financial Statements

The following tables present the effect of the revision for the financial statement line items adjusted in the affected periods.

Condensed Consolidated Statements of Operations
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	146		$	137		$	283
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Net loss attributable to BlackLine, Inc.	$	(5,225	)	$	(137	)	$	(5,362	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	351		$	335		$	686
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)

Condensed Consolidated Statements of Comprehensive Loss
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Comprehensive loss	$	(5,028	)	$	(137	)	$	(5,165	)
Comprehensive loss attributable to BlackLine, Inc.	$	(4,917	)	$	(137	)	$	(5,054	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Comprehensive loss	$	(13,689	)	$	(335	)	$	(14,024	)
Comprehensive loss attributable to BlackLine, Inc.	$	(13,366	)	$	(335	)	$	(13,701	)

Condensed Consolidated Statements of Stockholders' Equity
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at March 31, 2019	$	(139,177	)	$	(2,500	)	$	(141,677	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,171	)	$	(137	)	$	(5,308	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at March 31, 2019	$	320,536		$	(2,500	)	$	318,036
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,225	)	$	(137	)	$	(5,362	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at December 31, 2018	$	(130,594	)	$	(2,302	)	$	(132,896	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,754	)	$	(335	)	$	(14,089	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at December 31, 2018	$	321,569		$	(2,302	)	$	319,267
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,808	)	$	(335	)	$	(14,143	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

Condensed Consolidated Statements of Cash Flows
	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Deferred income taxes	$	(18	)	$	601		$	583
Accrued expenses and other current liabilities	$	(4,051	)	$	(266	)	$	(4,317	)

Recently Issued Accounting Pronouncements Not Yet Adopted

Recently-issued accounting pronouncements not yet adopted

Recently Adopted Accounting Pronouncements

Recently adopted accounting pronouncements

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements (Tables)

6 Months Ended

Jun. 30, 2020

Accounting Policies [Abstract]

Summary of Revisions for Financial Statement Line Items Adjusted in Affected Periods

The following tables present the effect of the revision for the financial statement line items adjusted in the affected periods.

Condensed Consolidated Statements of Operations
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	146		$	137		$	283
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Net loss attributable to BlackLine, Inc.	$	(5,225	)	$	(137	)	$	(5,362	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.09	)	$	(0.01	)	$	(0.10	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands, except per share data)
Provision for income taxes	$	351		$	335		$	686
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Basic net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.25	)	$	(0.01	)	$	(0.26	)

Condensed Consolidated Statements of Comprehensive Loss
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(5,390	)	$	(137	)	$	(5,527	)
Comprehensive loss	$	(5,028	)	$	(137	)	$	(5,165	)
Comprehensive loss attributable to BlackLine, Inc.	$	(4,917	)	$	(137	)	$	(5,054	)

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Comprehensive loss	$	(13,689	)	$	(335	)	$	(14,024	)
Comprehensive loss attributable to BlackLine, Inc.	$	(13,366	)	$	(335	)	$	(13,701	)

Condensed Consolidated Statements of Stockholders' Equity
	Quarter Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at March 31, 2019	$	(139,177	)	$	(2,500	)	$	(141,677	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,171	)	$	(137	)	$	(5,308	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at March 31, 2019	$	320,536		$	(2,500	)	$	318,036
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(5,225	)	$	(137	)	$	(5,362	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
Accumulated Deficit	(in thousands)
Balance at December 31, 2018	$	(130,594	)	$	(2,302	)	$	(132,896	)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,754	)	$	(335	)	$	(14,089	)
Balance at June 30, 2019	$	(144,348	)	$	(2,637	)	$	(146,985	)
Total Equity
Balance at December 31, 2018	$	321,569		$	(2,302	)	$	319,267
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	$	(13,808	)	$	(335	)	$	(14,143	)
Balance at June 30, 2019	$	327,185		$	(2,637	)	$	324,548

Condensed Consolidated Statements of Cash Flows
	Six Months Ended June 30, 2019
	As Previously Reported			Adjustments			As Revised
	(in thousands)
Net loss attributable to BlackLine, Inc.	$	(13,808	)	$	(335	)	$	(14,143	)
Net loss	$	(14,223	)	$	(335	)	$	(14,558	)
Deferred income taxes	$	(18	)	$	601		$	583
Accrued expenses and other current liabilities	$	(4,051	)	$	(266	)	$	(4,317	)

Redeemable Non-Controlling Interest (Tables)

6 Months Ended

Jun. 30, 2020

Equity Method Investments And Joint Ventures [Abstract]

Summary of Redeemable Non-Controlling Interest

The following table summarizes the activity in the redeemable non-controlling interest for the periods indicated below:

	Quarter Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Balance at beginning of period	$	6,778		$	4,175		$	4,905		$	4,387
Net loss attributable to redeemable non-controlling interest (excluding adjustment to non-controlling interest)		(328	)		(219	)		(656	)		(469	)
Foreign currency translation		21			108			21			146
Adjustment to redeemable non-controlling interest		719			54			2,920			54
Balance at end of period	$	7,190		$	4,118		$	7,190		$	4,118

Balance Sheet Components (Tables)

6 Months Ended

Jun. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Schedule of Investments in Marketable Securities

Investments in marketable securities presented within current assets on the condensed consolidated balance sheet consisted of the following:

	June 30, 2020
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(in thousands)
Marketable securities
U.S. treasury securities	$	28,525	$	81	$	—		$	28,606
Corporate bonds		120,524		596		(21	)		121,099
Commercial paper		5,171		—		—			5,171
	$	154,220	$	677	$	(21	)	$	154,876

	December 31, 2019
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses			Fair Value
	(in thousands)
Marketable securities
U.S. treasury securities	$	382,269	$	67	$	(1	)	$	382,335
Corporate bonds		77,009		63		(18	)		77,054
Commercial paper		28,126		—		—			28,126
	$	487,404	$	130	$	(19	)	$	487,515

Summary of Amortized Cost and Fair Values of Marketable Securities, by Remaining Contractual Maturity

The amortized cost and fair values of marketable securities, by remaining contractual maturity, were as follows:

	June 30, 2020
	Amortized Cost		Fair Value
	(in thousands)
Maturing within 1 year	$	149,194	$	149,868
Maturing between 1 and 2 years		5,026		5,008
	$	154,220	$	154,876

Schedule of Other Assets

Other assets consisted of the following (in thousands):

	June 30,		December 31,
	2020		2019
Deferred customer contract acquisition costs	$	53,046	$	49,709
Restricted cash		250		250
Capitalized software implementation costs		1,565		1,237
Other assets		1,428		1,687
	$	56,289	$	52,883

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities were comprised of the following (in thousands):

	June 30,		December 31,
	2020		2019
Accrued salaries and employee benefits	$	14,721	$	20,775
Accrued income and other taxes payable		2,629		4,198
Other accrued expenses and current liabilities		5,563		5,125
	$	22,913	$	30,098

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2020

Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis

	June 30, 2020
	Level 1		Level 2		Level 3		Total
Cash equivalents
Money market funds	$	456,096	$	—	$	—	$	456,096
Commercial paper		—		—		—		—
U.S. treasury securities		—		—		—		—
Marketable securities
U.S. treasury securities		28,606		—		—		28,606
Corporate bonds		—		121,099		—		121,099
Commercial paper		—		5,171		—		5,171
Total assets	$	484,702	$	126,270	$	—	$	610,972
Liabilities
Contingent consideration	$	—	$	—	$	6,286	$	6,286
Total liabilities	$	—	$	—	$	6,286	$	6,286

	December 31, 2019
	Level 1		Level 2		Level 3		Total
Cash equivalents
Money market funds	$	39,767	$	—	$	—	$	39,767
Marketable securities
U.S. treasury securities		382,335		—		—		382,335
Corporate bonds		—		77,054		—		77,054
Commercial paper		—		28,126		—		28,126
Total assets	$	422,102	$	105,180	$	—	$	527,282
Liabilities
Contingent consideration	$	—	$	—	$	6,362	$	6,362
Total liabilities	$	—	$	—	$	6,362	$	6,362

Contingent Consideration

Summary of Changes in Common Stock Warrant Liability and Contingent Consideration Liability

The following table summarizes the changes in the contingent consideration liability (in thousands):

	Quarter Ended June 30,					Six Months Ended June 30,
	2020			2019		2020			2019
Beginning fair value	$	6,507		$	6,307	$	6,362		$	6,316
Change in fair value		(221	)		193		(76	)		184
Ending fair value	$	6,286		$	6,500	$	6,286		$	6,500

Convertible Senior Notes (Tables)

6 Months Ended

Jun. 30, 2020

Debt Disclosure [Abstract]

Summary of Notes

The Notes consisted of the following (in thousands):

	June 30, 2020
Liability:
Principal	$	500,000
Unamortized debt discount and issuance costs		(104,541	)
Net carrying amount	$	395,459
Carrying amount of the equity component	$	111,230

Equity Awards (Tables)

6 Months Ended

Jun. 30, 2020

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Summary of Stock-Based Compensation Expense

Stock-based compensation expense recorded in the Company’s unaudited condensed consolidated statements of operations was as follows (in thousands):

	Quarter Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Cost of revenues	$	1,706	$	1,159	$	3,029	$	2,047
Sales and marketing		5,577		3,558		9,970		6,552
Research and development		1,735		1,235		2,964		2,179
General and administrative		3,598		2,060		6,109		3,686
	$	12,616	$	8,012	$	22,072	$	14,464

Summary of Stock Options Activity

The following table summarizes activity for awards that contain service-only vesting conditions (in thousands):

Outstanding at December 31, 2019	3,486
Granted	555
Exercised	(506	)
Forfeited/canceled	(19	)
Outstanding at June 30, 2020	3,516

Summary of Restricted Stock Units Activity

The following table summarizes activity for restricted stock units (in thousands):

Nonvested at December 31, 2019	1,654
Granted	979
Vested	(414	)
Forfeited/canceled	(43	)
Nonvested at June 30, 2020	2,176

Net Loss per Share (Tables)

6 Months Ended

Jun. 30, 2020

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Loss per Share

The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share amounts):

	Quarter Ended June 30,						Six Months Ended June 30,
	2020			2019			2020			2019
Numerator:
Net loss attributable to BlackLine, Inc.	$	(8,332	)	$	(5,362	)	$	(21,175	)	$	(14,143	)
Denominator:
Weighted average shares		56,614			55,171			56,394			55,004
Add: Dilutive effect of securities		—			—			—			—
Shares used to calculate diluted net loss per share		56,614			55,171			56,394			55,004
Basic net loss per share attributable to BlackLine, Inc.	$	(0.15	)	$	(0.10	)	$	(0.38	)	$	(0.26	)
Diluted net loss per share attributable to BlackLine, Inc.	$	(0.15	)	$	(0.10	)	$	(0.38	)	$	(0.26	)

Schedule of Potentially Dilutive Shares Excluded From Calculation of Diluted Net Loss Per Share Attributable to Common Stockholders

The following potentially dilutive shares were excluded from the calculation of diluted net loss per share attributable to common stockholders because they were anti-dilutive (in thousands):

	Six Months ended June 30,
	2020		2019
Stock options with service-only vesting conditions		3,516		3,973
Stock options with performance conditions		683		683
Restricted stock units		2,176		1,745
Total shares excluded from net loss per share		6,375		6,401

Geographic Information (Tables)

6 Months Ended

Jun. 30, 2020

Segment Reporting [Abstract]

Schedule of Disaggregation of Revenues by Geographic Region

The following table sets forth the Company’s revenues by geographic region (in thousands):

	Quarter Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
United States	$	62,131	$	53,731	$	124,726	$	103,899
International		21,141		15,933		41,144		29,894
	$	83,272	$	69,664	$	165,870	$	133,793

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements -Additional Information (Details)	6 Months Ended
	Jun. 30, 2020 USD ($)
Accounting Policies [Abstract]
Credit losses on available-for-sale debt securities	$ 0
Impairment charges for unrealized losses	$ 0

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements - Schedule of Revisions for the Financial Statement - Condensed Consolidated Statement of Operations (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Provision for (benefit from) income taxes	$ (41,000)	$ 283,000	$ 316,000	$ 686,000
Net loss	(7,941,000)	(5,527,000)	(18,911,000)	(14,558,000)
Net loss attributable to BlackLine, Inc.	$ (8,332,000)	$ (5,362,000)	$ (21,175,000)	$ (14,143,000)
Basic net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)
Diluted net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)
As Previously Reported
Provision for (benefit from) income taxes		$ 146,000		$ 351,000
Net loss		(5,390,000)		(14,223,000)
Net loss attributable to BlackLine, Inc.		$ (5,225,000)		$ (13,808,000)
Basic net loss per share attributable to BlackLine, Inc.		$ (0.09)		$ (0.25)
Diluted net loss per share attributable to BlackLine, Inc.		$ (0.09)		$ (0.25)
Adjustments
Provision for (benefit from) income taxes		$ 137,000		$ 335,000
Net loss		(137,000)		(335,000)
Net loss attributable to BlackLine, Inc.		$ (137,000)		$ (335,000)
Basic net loss per share attributable to BlackLine, Inc.		$ (0.01)		$ (0.01)
Diluted net loss per share attributable to BlackLine, Inc.		$ (0.01)		$ (0.01)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Section 50
-Paragraph 32
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8933-108599

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=116874947&loc=SL4591552-111686

+ Details

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements - Schedule of Revisions for the Financial Statement - Condensed Consolidated Statement of Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net loss	$ (7,941)	$ (5,527)	$ (18,911)	$ (14,558)
Comprehensive loss	(7,043)	(5,165)	(18,324)	(14,024)
Comprehensive loss attributable to BlackLine, Inc.	$ (6,736)	(5,054)	$ (17,689)	(13,701)
As Previously Reported
Net loss		(5,390)		(14,223)
Comprehensive loss		(5,028)		(13,689)
Comprehensive loss attributable to BlackLine, Inc.		(4,917)		(13,366)
Adjustments
Net loss		(137)		(335)
Comprehensive loss		(137)		(335)
Comprehensive loss attributable to BlackLine, Inc.		$ (137)		$ (335)

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements - Schedule of Revisions for the Financial Statement - Condensed Consolidated Statements of Stockholders' Equity (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Beginning Balance	$ 396,189	$ 318,036	$ 398,613	$ 319,267
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(8,332)	(5,362)	(21,175)	(14,143)
Ending Balance	409,778	324,548	409,778	324,548
Accumulated Deficit
Beginning Balance	(174,240)	(141,677)	(163,598)	(132,896)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest	(7,613)	(5,308)	(18,255)	(14,089)
Ending Balance	$ (181,853)	(146,985)	$ (181,853)	(146,985)
As Previously Reported
Beginning Balance		320,536		321,569
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest		(5,225)		(13,808)
Ending Balance		327,185		327,185
As Previously Reported \| Accumulated Deficit
Beginning Balance		(139,177)		(130,594)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest		(5,171)		(13,754)
Ending Balance		(144,348)		(144,348)
Adjustments
Beginning Balance		(2,500)		(2,302)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest		(137)		(335)
Ending Balance		(2,637)		(2,637)
Adjustments \| Accumulated Deficit
Beginning Balance		(2,500)		(2,302)
Net loss attributable to BlackLine, Inc., including adjustment to redeemable non-controlling interest		(137)		(335)
Ending Balance		$ (2,637)		$ (2,637)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Basis of Presentation, Significant Accounting Policies and Recently-Issued Accounting Pronouncements - Schedule of Revisions for the Financial Statement - Condensed Consolidated Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net loss attributable to BlackLine, Inc.	$ (8,332)	$ (5,362)	$ (21,175)	$ (14,143)
Net loss	$ (7,941)	(5,527)	(18,911)	(14,558)
Deferred income taxes			162	583
Accrued expenses and other current liabilities			$ (7,700)	(4,317)
As Previously Reported
Net loss attributable to BlackLine, Inc.		(5,225)		(13,808)
Net loss		(5,390)		(14,223)
Deferred income taxes				(18)
Accrued expenses and other current liabilities				(4,051)
Adjustments
Net loss attributable to BlackLine, Inc.		(137)		(335)
Net loss		$ (137)		(335)
Deferred income taxes				601
Accrued expenses and other current liabilities				$ (266)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

Redeemable Non-Controlling Interest - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	6 Months Ended
	Oct. 31, 2018	Jun. 30, 2020
Redeemable Noncontrolling Interest [Line Items]
Redeemable non-controlling interest		$ 4.8
BlackLine K.K.
Redeemable Noncontrolling Interest [Line Items]
Business combination, agreement date	Sep. 30, 2018
Business combination, contribution	$ 4.5
Business combination, outstanding common stock percentage	51.00%

Redeemable Non-Controlling Interest - Summary of Redeemable Non-Controlling Interest (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Equity Method Investments And Joint Ventures [Abstract]
Balance at beginning of period	$ 6,778	$ 4,175	$ 4,905	$ 4,387
Net loss attributable to redeemable non-controlling interest (excluding adjustment to non-controlling interest)	(328)	(219)	(656)	(469)
Foreign currency translation	21	108	21	146
Adjustment to redeemable non-controlling interest	719	54	2,920	54
Balance at end of period	$ 7,190	$ 4,118	$ 7,190	$ 4,118

Balance Sheet Components - Schedule of Investments in Marketable Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	$ 154,220	$ 487,404
Gross Unrealized Gains	677	130
Gross Unrealized Losses	(21)	(19)
Fair Value	154,876	487,515
U.S. treasury securities
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	28,525	382,269
Gross Unrealized Gains	81	67
Gross Unrealized Losses		(1)
Fair Value	28,606	382,335
Corporate bonds
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	120,524	77,009
Gross Unrealized Gains	596	63
Gross Unrealized Losses	(21)	(18)
Fair Value	121,099	77,054
Commercial paper
Schedule Of Available For Sale Securities [Line Items]
Amortized Cost	5,171	28,126
Fair Value	$ 5,171	$ 28,126

Balance Sheet Components - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Schedule Of Available For Sale Securities [Line Items]
Realized gain and losses recognized	$ 100,000	$ 0	$ 100,000	$ 0
Net gains and losses on maturities of marketable securities reclassified from accumulated other comprehensive loss to earnings	(200,000)	$ 200,000	600,000	$ 500,000
Marketable securities in continuous loss position for less than 12 months, estimated fair value	12,000,000.0		12,000,000.0		$ 83,900,000
Marketable securities in continuous loss position for greater than 12 months	$ 0		$ 0
Maximum
Schedule Of Available For Sale Securities [Line Items]
Marketable securities contractual maturity period			2 years

Balance Sheet Components - Summary of Amortized Cost and Fair Values of Marketable Securities, by Remaining Contractual Maturity (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Balance Sheet Related Disclosures [Abstract]
Maturing within 1 year	$ 149,194
Maturing between 1 and 2 years	5,026
Amortized Cost	154,220	$ 487,404
Maturing within 1 year	149,868
Maturing between 1 and 2 years	5,008
Total, Fair Value	$ 154,876

Balance Sheet Components - Summary of Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Balance Sheet Related Disclosures [Abstract]
Deferred customer contract acquisition costs	$ 53,046	$ 49,709
Restricted cash	250	250	$ 253
Capitalized software implementation costs	1,565	1,237
Other assets	1,428	1,687
Other Assets Noncurrent	$ 56,289	$ 52,883

Balance Sheet Components - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Payables And Accruals [Abstract]
Accrued salaries and employee benefits	$ 14,721	$ 20,775
Accrued income and other taxes payable	2,629	4,198
Other accrued expenses and current liabilities	5,563	5,125
Accrued expenses and other current liabilities	$ 22,913	$ 30,098

Fair Value Measurements - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets	$ 610,972	$ 527,282
Liabilities
Contingent consideration	6,286	6,362
Total liabilities	6,286	6,362
Money market funds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash equivalents	456,096	39,767
Commercial paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	5,171	28,126
U.S. treasury securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	28,606	382,335
Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	121,099	77,054
Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets	484,702	422,102
Level 1 \| Money market funds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Cash equivalents	456,096	39,767
Level 1 \| U.S. treasury securities
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	28,606	382,335
Level 2
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Total assets	126,270	105,180
Level 2 \| Commercial paper
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	5,171	28,126
Level 2 \| Corporate bonds
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Marketable securities	121,099	77,054
Level 3
Liabilities
Contingent consideration	6,286	6,362
Total liabilities	$ 6,286	$ 6,362

Fair Value Measurements - Summary of Changes in Contingent Consideration Liability (Details) - Contingent Consideration - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]
Beginning fair value	$ 6,507	$ 6,307	$ 6,362	$ 6,316
Change in fair value	(221)	193	(76)	184
Ending fair value	$ 6,286	$ 6,500	$ 6,286	$ 6,500

Convertible Senior Notes - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended	6 Months Ended
	Aug. 13, 2019	Jun. 30, 2020	Jun. 30, 2020
Debt Instrument [Line Items]
Interest expense related to amortization of debt discount and issuance costs			$ 11,116
0.125% Convertible Senior Notes Due 2024
Debt Instrument [Line Items]
Proceeds form issuance of convertible note	$ 500,000
Convertible senior notes interest rate	0.125%
Option to purchase aggregate principal amount	$ 65,000
Interest expense related to amortization of debt discount and issuance costs		$ 5,600	11,100
Coupon interest expense		200	$ 300
Remaining life of notes			49 months
0.125% Convertible Senior Notes Due 2024 \| Level 2
Debt Instrument [Line Items]
Estimated fair value of convertible senior notes		$ 640,300	$ 640,300

Convertible Senior Notes - Summary of Notes (Details) - 0.125% Convertible Senior Notes Due 2024 $ in Thousands	Jun. 30, 2020 USD ($)
Debt Instrument [Line Items]
Principal	$ 500,000
Unamortized debt discount and issuance costs	(104,541)
Net carrying amount	395,459
Carrying amount of the equity component	$ 111,230

Commitments and Contingencies - Additional Information (Details) - BlackLine Systems, Inc. - USD ($) $ in Millions	Sep. 03, 2013	Jun. 30, 2020	Dec. 31, 2019
Business Acquisition Contingent Consideration [Line Items]
Maximum contingent cash consideration to be distributed	$ 8.0
Contingent Consideration
Business Acquisition Contingent Consideration [Line Items]
Fair value of contingent consideration		$ 6.3	$ 6.4

Equity Awards - Summary of Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 12,616	$ 8,012	$ 22,072	$ 14,464
Cost of Revenues
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	1,706	1,159	3,029	2,047
Sales and Marketing
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	5,577	3,558	9,970	6,552
Research and Development
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	1,735	1,235	2,964	2,179
General and Administrative
Employee Service Share Based Compensation Allocation Of Recognized Period Costs [Line Items]
Stock-based compensation expense	$ 3,598	$ 2,060	$ 6,109	$ 3,686

Equity Awards - Additional Information (Details)		1 Months Ended	3 Months Ended		6 Months Ended
Equity Awards - Additional Information (Details)	Jul. 01, 2020 shares	Oct. 31, 2016 USD ($) Officer $ / shares shares	Jun. 30, 2020 USD ($)	Jun. 30, 2019 USD ($)	Jun. 30, 2020 USD ($) shares	Jun. 30, 2019 USD ($)
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation capitalized as an asset			$ 400,000	$ 100,000	$ 500,000	$ 200,000
Stock options granted to purchase shares of common stock for employee \| shares					555,000
Stock-based compensation, cost			$ 12,616,000	$ 8,012,000	$ 22,072,000	$ 14,464,000
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of officers, options granted \| Officer		2
Officer \| Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted to purchase shares of common stock for employee \| shares		682,800
Exercise price of options, granted \| $ / shares		$ 14.00
Options vesting terms					The performance conditions included meeting yearly cash flow targets and cumulative annual recurring revenue targets through 2019.
Stock-based compensation, cost					$ 0
Total fair value of awards grant		$ 24,000,000
Stock option canceled \| shares	200,000

Equity Awards - Summary of Stock Options Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2020 shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding, Beginning balance	3,486
Granted	555
Exercised	(506)
Forfeited/canceled	(19)
Outstanding, Ending balance	3,516

Equity Awards - Summary of Restricted Stock Units Activity (Details) shares in Thousands	6 Months Ended
	Jun. 30, 2020 shares
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Restricted stock units, Nonvested, Beginning balance	1,654
Restricted stock units, Granted	979
Restricted stock units, Vested	(414)
Restricted stock units, Forfeited/canceled	(43)
Restricted stock units, Nonvested, Ending balance	2,176

Unearned Revenue and Performance Obligations - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Unearned Revenue And Performance Obligations [Abstract]
Deferred revenue recognized	$ 119.4	$ 94.5
Contracted not recognized revenue	$ 395.1
Contracted not recognized revenue, expects to recognize revenue over next 12 months	60.00%

Income Taxes - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Corporate tax rate			21.00%
Income tax expense (benefit)	$ (41,000)	$ 283,000	$ 316,000	$ 686,000

Net Loss per Share - Schedule of Basic and Diluted Loss per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Numerator:
Net loss attributable to BlackLine, Inc.	$ (8,332)	$ (5,362)	$ (21,175)	$ (14,143)
Denominator:
Weighted average shares	56,614	55,171	56,394	55,004
Shares used to calculate diluted net loss per share	56,614	55,171	56,394	55,004
Basic net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)
Diluted net loss per share attributable to BlackLine, Inc.	$ (0.15)	$ (0.10)	$ (0.38)	$ (0.26)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Net Loss per Share - Schedule of Potentially Dilutive Shares Excluded From Calculation of Diluted Net Loss Per Share Attributable to Common Stockholders (Details) - shares shares in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from net loss per share	6,375	6,401
Stock options with service-only vesting conditions
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from net loss per share	3,516	3,973
Stock options with performance conditions
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from net loss per share	683	683
Restricted stock units
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive shares excluded from net loss per share	2,176	1,745

Net Loss per Share - Additional Information (Details) - $ / shares shares in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share Basic [Line Items]
Conversion option in notes not considered in calculation of diluted net loss per share	6,375	6,401
Conversion price	$ 73.40
Convertible Notes
Earnings Per Share Basic [Line Items]
Conversion option in notes not considered in calculation of diluted net loss per share	6,800
Convertible Notes \| Certain Corporate Events Occur Prior to Maturity Date Or Company Issues Notice of Redemption
Earnings Per Share Basic [Line Items]
Conversion option in notes not considered in calculation of diluted net loss per share	9,400

Geographic Information - Schedule of Disaggregation of Revenues by Geographic Region (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation Of Revenue [Line Items]
Total revenues	$ 83,272	$ 69,664	$ 165,870	$ 133,793
United States
Disaggregation Of Revenue [Line Items]
Total revenues	62,131	53,731	124,726	103,899
International
Disaggregation Of Revenue [Line Items]
Total revenues	$ 21,141	$ 15,933	$ 41,144	$ 29,894