XML 61 R23.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Acquisitions (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2013
Acquisitions [Abstract] |
Schedule of Purchase Price Allocation | Based on the total purchase consideration and the estimate of the assets acquired and the liabilities assumed by ARG as of the Acquisition Date, the purchase price allocation was as follows ($ amounts in thousands):
|  |  |  | Amortization Period |  | Annual Amortization
Assets Acquired and Liabilities Assumed: |  |  |  |  |  |
Fair value of net tangible assets acquired |  | $ | 10,000 |  |  |  |  |
Intangible assets acquired - patents |  | 150,000 |  |  | 10 years |  | $ | 15,000 |
Goodwill |  | 30,149 |  |  |  |  |
Net deferred income tax liability |  | (30,149 | ) |  |  |  |
Total |  | $ | 160,000 |  |  |  |  |
Deferred Tax Liability, Acquisition | Acquisition date deferred tax liabilities relate to specifically identified non-goodwill intangibles acquired. The estimated net deferred tax liability was determined as follows (amounts in thousands, except percent values):
|  | Book Basis |  | Tax Basis |  | Difference
Intangible assets acquired - patents |  | $ | 150,000 |  |  | $ | — |  |  | $ | (150,000 | )
Estimated acquired deferred tax assets (including net operating loss carryforwards) - ADAPTIX |  | — |  |  | 63,860 |  |  | 63,860 |
Net deferred tax liability - pretax |  |  |  |  |  | (86,140 | )
Estimated tax rate |  |  |  |  |  | 35 | %
Estimated net deferred tax liability |  |  |  |  |  | $ | (30,149 | )

X
- Details
Name: | actg_AcquisitionsAbstract
Namespace Prefix: | actg_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Deferred Tax Liability, Acquisition [Table Text Block] + References No definition available. + Details
Name: | actg_DeferredTaxLiabilityAcquisitionTableTextBlock
Namespace Prefix: | actg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of all of the fair values of the purchase price and assets and liabilities acquired in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6927-128479 + Details
Name: | us-gaap_ScheduleOfPurchasePriceAllocationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration