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SEGMENT INFORMATION - Reconciliation of Adjusted EBITDA to Operating Income (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Segment Reporting, Other Significant Reconciling Item
Stock-based compensation expense	$ (77,745)	$ (73,562)	$ (70,808)
Depreciation	(40,838)	(80,937)	(52,716)
Amortization of intangibles	(141,906)	(288,012)	(293,277)
Acquisition-related contingent consideration fair value adjustments	0	0	612
Goodwill impairment	0	(9,000)	(86,748)
Interest expense	(135,719)	(137,495)	(90,058)
Unrealized (loss) gain on investment in MGM Resorts International	(649,178)	721,668	(723,515)
Other income (expense), net	98,536	46,639	(218,963)
(Loss) earnings from continuing operations before income taxes	(715,039)	393,029	(1,387,672)
Operating Segments
Segment Reporting, Other Significant Reconciling Item
Adjusted EBITDA	322,116	311,776	233,992
Corporate
Segment Reporting, Other Significant Reconciling Item
Adjusted EBITDA	$ (90,305)	$ (98,048)	$ (86,191)

X

- Definition

The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments, and this measure is one of the primary metrics by which our internal budgets are based and by which management is compensated. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses.

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