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ACQUISITIONS AND DIVESTITURES (Details 3) - USD ($) | 3 Months Ended | 4 Months Ended | 9 Months Ended
--- | --- | --- | ---
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2015 | Sep. 30, 2014
Gain of disposal of Monster Non-Energy |  |  |  | $ 161,470,000 |
Net sales | $ 756,619,000 | $ 635,972,000 |  | 2,077,131,000 | $ 1,859,301,000
Net income | 174,574,000 | 121,600,000 |  | 407,991,000 | 357,854,000
Pro forma financial information |  |  |  |  |
Net sales | 756,619,000 | 683,796,000 |  | 2,161,237,000 | 2,007,910,000
Net income | 174,754,000 | 150,763,000 |  | 370,198,000 | 442,551,000
Net sales: |  |  |  |  |
Amortization of deferred revenue |  | 3,840,000 |  | 6,803,000 | 11,393,000
Net income: |  |  |  |  |
Amortization of deferred revenue |  | 3,840,000 |  | 6,803,000 | 11,393,000
To record sales commissions |  | (9,588,000) |  | (15,470,000) | (28,764,000)
Amortization of in intangible assets | (1,800,000) | (100,000) |  | (2,100,000) | (400,000)
To eliminate TCCC Transaction expenses | 292,000 | 2,567,000 |  | 15,425,000 | 3,635,000
Estimated provision for income taxes on pro-forma income | (112,000) | 1,904,000 |  | (1,398,000) | 7,304,000
Total | 180,000 | (24,075,000) |  | (36,487,000) | (74,747,000)
U.S. Federal tax expense at statutory rates |  |  |  | 38.5 |
Monster Beverage Corporation |  |  |  |  |
Pro forma financial information |  |  |  |  |
Net sales | 756,619,000 | 635,972,000 |  | 2,077,131,000 | 1,859,301,000
Net income | 174,574,000 | 121,600,000 |  | 407,991,000 | 357,854,000
Monster Beverage Corporation | KO Energy |  |  |  |  |
Net sales |  |  | $ 82,900,000 |  |
Net income |  |  | $ 32,900,000 |  |
KO Energy |  |  |  |  |
Pro forma financial information |  |  |  |  |
Net sales |  | 85,608,000 |  | 138,127,000 | 256,824,000
Net income |  | 54,614,000 |  | 100,575,000 | 163,842,000
Net income: |  |  |  |  |
Amortization of in intangible assets |  | (1,764,000) |  | (3,126,000) | (5,236,000)
Estimated provision for income taxes on pro-forma income |  | (21,034,000) |  | (38,721,000) | (63,079,000)
Disposal of Monster Non-Energy |  |  |  |  |
Pro forma financial information |  |  |  |  |
Net sales |  | (41,624,000) |  | (60,824,000) | (119,608,000)
Net income |  | (1,376,000) |  | (101,881,000) | (4,398,000)
Other |  |  |  |  |
Pro forma financial information |  |  |  |  |
Net sales |  | 3,840,000 |  | 6,803,000 | 11,393,000
Net income | 180,000 | $ (24,075,000) |  | $ (36,487,000) | $ (74,747,000)
KO Energy | Monster Beverage Corporation |  |  |  |  |
Net sales | 69,900,000 |  |  |  |
Net income | $ 27,400,000 |  |  |  |

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