XML 70 R55.htm IDEA: XBRL DOCUMENT
v3.19.1

Stock-Based Incentive Plans (Details) - USD ($) | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Feb. 16, 2017 | Apr. 26, 2016
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value | $ 1,918,000 | $ 2,009,000 |  |  |
Non-cash stock compensation | $ (317,000) | 8,885,000 |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Restricted Stock Units, Grants in Period, Weighted Average Grant Date Fair Value | $ 0 |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Restricted Stock Units, Vested in Period, Fair Value | $ 40,000 | 200,000 |  |  |
Ownership percent of voting stock | 10.00% |  |  |  |
Aggregate intrinsic value of options exercised | $ 51,000 | 296,000 |  |  |
Weighted average grant date fair value of restricted stock granted | $ 3.79 |  |  |  |
Number of shares of common stock reserved for issuance | 7,938,000 |  |  |  |
Beneficial Ownership Percentage Limit | 4.90% |  |  | 60.00% |
Fair Value of Profits Interest | $ 591,000 | (3,041,000) |  | $ (722,000) |
Employee Stock Option [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Total unrecognized compensation expense for nonvested awards | $ 844,000 |  |  |  |
Weighted average period over which unrecognized compensation expense will be recognized | 1 year |  |  |  |
Restricted stock awards with time based vesting conditions [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | $ 460,000 | $ 1,025,000 |  |  |
Restricted Stock [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Weighted average grant date fair value of restricted stock granted |  | $ 3.79 | $ 3.12 |  |
Aggregate fair value of restricted stock vested | 972,000 | $ 1,560,000 |  |  |
Restricted stock unit awards with time-based vesting conditions [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | 1,000 | 161,000 |  |  |
Restricted stock unit awards with performance based vesting conditions [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | 0 | 121,000 |  |  |
Stock options with time-based vesting conditions [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | 1,672,000 | 2,165,000 |  |  |
Stock options with market-based vesting conditions [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | 0 | 2,372,000 |  |  |
Deferred Profit Sharing [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Non-cash stock compensation | $ (2,450,000) | $ 3,041,000 |  |  |
2007 Plan [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Number of shares available for grant | 0 |  |  |  |
2016 Plan [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Aggregate shares available for issuance |  |  |  |  | 4,500,000
Number of shares available for grant | 3,689,000 |  |  |  |
Discretionary Option Grant Program [Member] | Nonstatutory Options [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Percentage of fair market value on grant date, minimum exercise price | 85.00% |  |  |  |
Stock Issuance Program [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Percentage of fair market value on grant date, minimum exercise price | 100.00% |  |  |  |
2013 Plan [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Aggregate shares available for issuance |  |  |  |  | 4,750,000
Number of shares available for grant | 709,000 |  |  |  |
2013 Stock Plan [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Number of shares available for grant |  |  |  |  | 625,390
Less than 10% [Member] | Discretionary Option Grant Program [Member] | Incentive Stock Options [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Percentage of fair market value on grant date, minimum exercise price | 100.00% |  |  |  |
10% or More [Member] | Discretionary Option Grant Program [Member] | Incentive Stock Options [Member] |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award |  |  |  |  |
Percentage of fair market value on grant date, minimum exercise price | 110.00% |  |  |  |

X
- Definition Beneficial Ownership Percentage Limit + References No definition available. + Details
Name: | actg_BeneficialOwnershipPercentageLimit
Namespace Prefix: | actg_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Fair Value of Profits Interest + References No definition available. + Details
Name: | actg_FairValueofProfitsInterest
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Ownership Percent of Voting Stock + References No definition available. + Details
Name: | actg_OwnershipPercentOfVotingStock
Namespace Prefix: | actg_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Restricted Stock Units, Grants in Period, Weighted Average Grant Date Fair Value + References No definition available. + Details
Name: | actg_SharebasedCompensationArrangementbySharebasedPaymentAwardRestrictedStockUnitsGrantsinPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | actg_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Share-based Compensation Arrangement by Share-based Payment Award, Restricted Stock Units, Vested in Period, Fair Value + References No definition available. + Details
Name: | actg_SharebasedCompensationArrangementbySharebasedPaymentAwardRestrictedStockUnitsVestedinPeriodFairValue
Namespace Prefix: | actg_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate number of common shares reserved for future issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_CommonStockCapitalSharesReservedForFutureIssuance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Unrecognized cost of unvested share-based compensation awards. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Weighted average period over which unrecognized compensation is expected to be recognized for equity-based compensation plans, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (i) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate amount of noncash, equity-based employee remuneration. This may include the value of stock or unit options, amortization of restricted stock or units, and adjustment for officers' compensation. As noncash, this element is an add back when calculating net cash generated by operating activities using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 + Details
Name: | us-gaap_ShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The weighted average fair value at grant date for nonvested equity-based awards issued during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
Namespace Prefix: | us-gaap_
Data Type: | num:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Fair value of share-based awards for which the grantee gained the right by satisfying service and performance requirements, to receive or retain shares or units, other instruments, or cash. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The maximum number of shares (or other type of equity) originally approved (usually by shareholders and board of directors), net of any subsequent amendments and adjustments, for awards under the equity-based compensation plan. As stock or unit options and equity instruments other than options are awarded to participants, the shares or units remain authorized and become reserved for issuance under outstanding awards (not necessarily vested). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of accumulated difference between fair value of underlying shares on dates of exercise and exercise price on options exercised (or share units converted) into shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisesInPeriodTotalIntrinsicValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value of options vested. Excludes equity instruments other than options, for example, but not limited to, share units, stock appreciation rights, restricted stock. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedInPeriodFairValue1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Purchase price of common stock expressed as a percentage of its fair value. + References No definition available. + Details
Name: | us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_EmployeeStockOptionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_RestrictedstockawardswithtimebasedvestingconditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_RestrictedstockunitawardswithtimebasedvestingconditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_RestrictedstockunitawardswithperformancebasedvestingconditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_StockoptionswithtimebasedvestingconditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_StockoptionswithmarketbasedvestingconditionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_DeferredProfitSharingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_A2007PlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_A2016PlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_DiscretionaryOptionGrantProgramMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_NonstatutoryOptionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_StockIssuanceProgramMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_A2013PlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PlanNameAxis=actg_A2013StockPlanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | actg_OwnershipOfVotingInterestsAxis=actg_LessThan10Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=actg_IncentiveStockOptionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | actg_OwnershipOfVotingInterestsAxis=actg_A10OrMoreMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |