XML 41 R56.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Details) (USD $) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Income Taxes [Line Items] |  |  |  |
Income tax benefit from release of valuation allowance |  |  | $ (10,651,000)us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense |
Operating loss carryforwards, federal | 118,715,000 actg_OperatingLossCarryforwardsFederal |  |  |
Operating loss carryforwards, state | 129,632,000 actg_OperatingLossCarryforwardsState |  |  |
Deferred tax assets, valuation allowance | 35,927,000 us-gaap_DeferredTaxAssetsValuationAllowance | 7,585,000 us-gaap_DeferredTaxAssetsValuationAllowance |  |
Federal NOL annual utilization limit | 14,100,000 actg_FederalNolAnnualUtilizationLimit |  |  |
Net operating losses, unrecognized excess tax benefits, federal | 1,928,000 actg_NetOperatingLossesUnrecognizedExcessTaxBenefitsFederal |  |  |
Net operating losses, unrecognized excess tax benefits, state | 37,771,000 actg_NetOperatingLossesUnrecognizedTaxBenefitsState |  |  |
Foreign withholding taxes | 5,159,000 actg_ForeignWithholdingTaxes | 4,605,000 actg_ForeignWithholdingTaxes | 11,890,000 actg_ForeignWithholdingTaxes |
Excess tax benefits from stock-based compensation | 0 us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities | (1,398,000)us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities | 13,210,000 us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities |
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation | 2,713,000 us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation | 1,398,000 us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation | 13,210,000 us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation |
Foreign tax credits, additional paid in capital benefit | 29,877,000 actg_ForeignTaxCreditsAdditionalPaidInCapitalBenefit |  |  |
Foreign tax credits utilized for financial statement purposes | 20,313,000 actg_Foreigntaxcreditsutilizedforfinancialstatementpurposes |  |  |
Effective Income Tax Rate Reconciliation, Percent | 6.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations | (27.00%)us-gaap_EffectiveIncomeTaxRateContinuingOperations | 27.00%us-gaap_EffectiveIncomeTaxRateContinuingOperations |
Effective tax rate excluding valuation allowance | (33.00%)actg_Effectivetaxrateexcludingvaluationallowance | 31.00%actg_Effectivetaxrateexcludingvaluationallowance | 40.00%actg_Effectivetaxrateexcludingvaluationallowance |
Unrecognized tax benefits | 2,127,000 us-gaap_UnrecognizedTaxBenefits | 2,127,000 us-gaap_UnrecognizedTaxBenefits | 2,127,000 us-gaap_UnrecognizedTaxBenefits | 85,000 us-gaap_UnrecognizedTaxBenefits
unrecognized tax benefits primarily associated with state taxes | 85,000 actg_UnrecognizedTaxBenefitsPrimarilyAssociatedWithStateTaxes |  |  |
Domestic Tax Authority [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Net operating losses included in deferred tax assets | 0 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
State and Local Jurisdiction [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Net operating losses included in deferred tax assets | 441,000 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |  |
Capital Loss Carryforward Related to Business Acquisition [Member] | Internal Revenue Service (IRS) [Member] |  |  |  |
Income Taxes [Line Items] |  |  |  |
Operating Loss Carryforwards | $ 29,318,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_InternalRevenueServiceIRSMember / us-gaap_TaxCreditCarryforwardAxis = actg_CapitalLossCarryforwardRelatedToBusinessAcquisitionMember |  |  |

X
- Definition Effective tax rate excluding valuation allowance + References No definition available. + Details
Name: | actg_Effectivetaxrateexcludingvaluationallowance
Namespace Prefix: | actg_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Federal NOL Annual Utilization Limit + References No definition available. + Details
Name: | actg_FederalNolAnnualUtilizationLimit
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Foreign tax credits that have not been recorded as a deferred tax asset as the benefit will be credited to additional paid in capital when realized as a reduction of tax payable on the tax return. + References No definition available. + Details
Name: | actg_ForeignTaxCreditsAdditionalPaidInCapitalBenefit
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Foreign tax credits utilized for financial statement purposes + References No definition available. + Details
Name: | actg_Foreigntaxcreditsutilizedforfinancialstatementpurposes
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Foreign withholding taxes + References No definition available. + Details
Name: | actg_ForeignWithholdingTaxes
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

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

X
- Definition Net operating losses, unrecognized excess tax benefits, federal + References No definition available. + Details
Name: | actg_NetOperatingLossesUnrecognizedExcessTaxBenefitsFederal
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Net operating losses, unrecognized tax benefits, state + References No definition available. + Details
Name: | actg_NetOperatingLossesUnrecognizedTaxBenefitsState
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Operating loss carryforwards, federal + References No definition available. + Details
Name: | actg_OperatingLossCarryforwardsFederal
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Operating loss carryforwards, state + References No definition available. + Details
Name: | actg_OperatingLossCarryforwardsState
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Unrecognized tax benefits primarily associated with state taxes + References No definition available. + Details
Name: | actg_UnrecognizedTaxBenefitsPrimarilyAssociatedWithStateTaxes
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of increase in additional paid in capital (APIC) resulting from a tax benefit associated with share-based compensation plan other than an employee stock ownership plan (ESOP). Includes, but is not limited to, excess tax benefit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 740 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6419406&loc=d3e23524-113945 + Details
Name: | us-gaap_AdjustmentsToAdditionalPaidInCapitalTaxEffectFromShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32621-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32632-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28680-109314 + Details
Name: | us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_DeferredTaxAssetsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Percentage of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to 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 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32698-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(2)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Subparagraph 2 -Article 4 + Details
Name: | us-gaap_EffectiveIncomeTaxRateContinuingOperations
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of cash inflow from realized tax benefit related to deductible compensation cost reported on the entity's tax return for equity instruments in excess of the compensation cost for those instruments recognized for financial reporting purposes. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 20 -Section 55 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=32706628&loc=d3e11374-113907 + Details
Name: | us-gaap_ExcessTaxBenefitFromShareBasedCompensationFinancingActivities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, charged to costs and expenses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 09 -Article 12 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=actg_CapitalLossCarryforwardRelatedToBusinessAcquisitionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |