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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | Acacia’s provision for income taxes for the fiscal periods presented consisted of the following (in thousands):
|  | 2016 |  | 2015 |  | 2014
Current: |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State taxes |  | 262 |  |  | 379 |  |  | 289 |
Foreign taxes |  | 17,926 |  |  | 4,421 |  |  | 5,359 |
Total current |  | 18,188 |  |  | 4,800 |  |  | 5,648 |
Deferred: |  |  |  |  |  |
Federal |  | — |  |  | — |  |  | (1,867 | )
State taxes |  | — |  |  | — |  |  | 131 |
Total deferred |  | — |  |  | — |  |  | (1,736 | )
Provision for income taxes |  | $ | 18,188 |  |  | $ | 4,800 |  |  | $ | 3,912 |
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, 2016 and 2015 (in thousands):
|  | 2016 |  | 2015
Deferred tax assets: |  |  |  |
Net operating loss and capital loss carryforwards and credits |  | $ | 83,323 |  |  | $ | 71,494 |
Stock compensation |  | 2,416 |  |  | 1,385 |
Fixed assets and intangibles |  | 14,343 |  |  | 1,359 |
Basis of investments in affiliates |  | 2,195 |  |  | 499 |
Accrued liabilities and other |  | 422 |  |  | 442 |
State taxes |  | 90 |  |  | 81 |
Total deferred tax assets |  | 102,789 |  |  | 75,260 |
Valuation allowance |  | (102,627 | ) |  | (75,179 | )
Total deferred tax assets, net of valuation allowance |  | 162 |  |  | 81 |
Deferred tax liabilities: |  |  |  |
Fixed assets and intangibles |  | — |  |  | — |
Other |  | (162 | ) |  | (81 | )
Total deferred tax liabilities |  | (162 | ) |  | (81 | )
Net deferred tax assets (liabilities) |  | $ | — |  |  | $ | — |
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:
|  | 2016 |  | 2015 |  | 2014
Statutory federal tax rate - (benefit) expense |  | (35 | )% |  | (35 | )% |  | (35 | )%
State income and foreign taxes, net of federal tax effect |  | 50 | % |  | 3 | % |  | 9 | %
Foreign tax credit |  | (49 | )% |  | (3 | )% |  | (8 | )%
Noncontrolling interests in operating subsidiaries |  | 1 | % |  | (1 | )% |  | — | %
Goodwill |  | — | % |  | 7 | % |  | — | %
Nondeductible permanent items |  | — | % |  | — | % |  | 1 | %
Expired capital loss carryforwards |  | — | % |  | 1 | % |  | — | %
Valuation allowance |  | 83 | % |  | 31 | % |  | 39 | %
|  | 50 | % |  | 3 | % |  | 6 | %

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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=65882285&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=65882285&loc=d3e32537-109319 + Details
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