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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2012
INCOME TAXES [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Acacia’s provision for income taxes consists of the following (in thousands):
|  | 2012 |  | 2011 |  | 2010
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | 179 |  |  | $ | — |
State taxes |  | 281 |  |  | 943 |  |  | 1,473 |
Foreign taxes |  | 11,890 |  |  | 7,586 |  |  | 267 |
Total current |  | 12,171 |  |  | 8,708 |  |  | 1,740 |
Deferred: |  |  |  |  |  |
Federal |  | 10,085 |  |  | — |  |  | — |
State taxes |  | (196 | ) |  | — |  |  | — |
Total deferred |  | 9,889 |  |  | — |  |  | — |
Provision for income taxes |  | $ | 22,060 |  |  | $ | 8,708 |  |  | $ | 1,740 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consist of the following at December 31, 2012 and 2011 (in thousands):
|  | 2012 |  | 2011
Deferred tax assets: |  |  |  |
Net operating loss and capital loss carryforwards and credits |  | $ | 15,668 |  |  | $ | 7,626 |
Amortization and depreciation |  | — |  |  | 6,252 |
Stock compensation |  | 1,140 |  |  | 2,665 |
Basis of investments in affiliates |  | 415 |  |  | 1,375 |
Accrued liabilities and other |  | 250 |  |  | 471 |
Unrealized loss on short-term investments |  | 415 |  |  | 746 |
State taxes |  | 212 |  |  | 124 |
Other |  | — |  |  | 278 |
Total deferred tax assets |  | 18,100 |  |  | 19,537 |
Deferred tax liabilities: |  |  |  |
State taxes |  | — |  |  | — |
Fixed assets and intangibles |  | (39,457 | ) |  | — |
Other |  | (60 | ) |  | — |
Total deferred tax liabilities |  | (39,517 | ) |  | — |
Net deferred tax liabilities |  | (21,417 | ) |  | 19,537 |
Less: valuation allowance |  | (5,396 | ) |  | (19,537 | )
Net deferred taxes |  | $ | (26,813 | ) |  | $ | — |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the federal statutory income tax rate and the effective income tax rate is as follows:
|  | 2012 |  | 2011 |  | 2010
Statutory federal tax rate |  | 35 | % |  | 35 | % |  | 34 | %
State income and foreign taxes, net of federal tax effect |  | 15 | % |  | 27 | % |  | 5 | %
Foreign tax credit |  | (15 | )% |  | (25 | ) |  | — |
Noncontrolling interests in operating subsidiaries |  | — | % |  | (1 | )% |  | (3 | )%
Equity compensation |  | — |  |  | — | % |  | (1 | )%
Nondeductible permanent items |  | 5 | % |  | 4 |  |  | — |
Expired net operating loss carryforwards |  | — | % |  | 1 | % |  | 1 |
Valuation allowance |  | (13 | )% |  | (12 | )% |  | (32 | )%
|  | 27 | % |  | 29 | % |  | 4 | %
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block] | Activity related to the gross unrecognized tax benefits for the year ended December 31, 2012 was as follows (in thousands):
Balance at January 1, 2012 |  | $ | 85 |
Additions based on tax positions related to the current year |  | — |
Additions for tax positions related to prior years |  | 772 |
Additions resulting from the acquisition of ADAPTIX |  | 1,270 |
Reductions |  | — |
Balance at December 31, 2012 |  | $ | 2,127 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Interpretation (FIN) -Number 48 -Paragraph 21 -Subparagraph d -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. + Details
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