XML 83 R69.htm IDEA: XBRL DOCUMENT
v3.21.1

14. Fair Value Disclosures (Details - Fair Value on a Recurring Basis) - Fair Value, Recurring [Member] - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Assets [Member] | Fair Value, Inputs, Level 1 [Member] |  |
Assets | $ 109,103 | $ 17,883
Assets [Member] | Fair Value, Inputs, Level 1 [Member] | Trading Securities - Equity [Member] |  |
Assets | 109,103 | 17,140
Assets [Member] | Fair Value, Inputs, Level 1 [Member] | Investment at fair value - warrants [Member] |  |
Assets | 0 | 0
Assets [Member] | Fair Value, Inputs, Level 1 [Member] | Trading Securities - Debt [Member] |  |
Assets |  | 0
Assets [Member] | Fair Value, Inputs, Level 1 [Member] | Investment at fair value - common stock [Member] |  |
Assets |  | 743
Assets [Member] | Fair Value, Inputs, Level 2 [Member] |  |
Assets | 2,752 | 94,600
Assets [Member] | Fair Value, Inputs, Level 2 [Member] | Trading Securities - Equity [Member] |  |
Assets | 0 | 0
Assets [Member] | Fair Value, Inputs, Level 2 [Member] | Investment at fair value - warrants [Member] |  |
Assets | 2,752 | 757
Assets [Member] | Fair Value, Inputs, Level 2 [Member] | Trading Securities - Debt [Member] |  |
Assets |  | 93,843
Assets [Member] | Fair Value, Inputs, Level 2 [Member] | Investment at fair value - common stock [Member] |  |
Assets |  | 0
Assets [Member] | Fair Value, Inputs, Level 3 [Member] |  |
Assets | 0 | 0
Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Trading Securities - Equity [Member] |  |
Assets | 0 | 0
Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Investment at fair value - warrants [Member] |  |
Assets | 0 | 0
Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Trading Securities - Debt [Member] |  |
Assets |  | 0
Assets [Member] | Fair Value, Inputs, Level 3 [Member] | Investment at fair value - common stock [Member] |  |
Assets |  | 0
Liability [Member] | Fair Value, Inputs, Level 1 [Member] |  |
Liabilities | 0 | 0
Liability [Member] | Fair Value, Inputs, Level 1 [Member] | Series A Warrants [Member] |  |
Liabilities | 0 | 0
Liability [Member] | Fair Value, Inputs, Level 1 [Member] | Series B Warrants [Member] |  |
Liabilities | 0 |
Liability [Member] | Fair Value, Inputs, Level 1 [Member] | Embedded Derivative Liability [Member] |  |
Liabilities | 0 | 0
Liability [Member] | Fair Value, Inputs, Level 2 [Member] |  |
Liabilities | 6,640 | 3,568
Liability [Member] | Fair Value, Inputs, Level 2 [Member] | Series A Warrants [Member] |  |
Liabilities | 6,640 | 3,568
Liability [Member] | Fair Value, Inputs, Level 2 [Member] | Series B Warrants [Member] |  |
Liabilities | 0 |
Liability [Member] | Fair Value, Inputs, Level 2 [Member] | Embedded Derivative Liability [Member] |  |
Liabilities | 0 | 0
Liability [Member] | Fair Value, Inputs, Level 3 [Member] |  |
Liabilities | 79,069 | 17,974
Liability [Member] | Fair Value, Inputs, Level 3 [Member] | Series A Warrants [Member] |  |
Liabilities | 0 | 0
Liability [Member] | Fair Value, Inputs, Level 3 [Member] | Series B Warrants [Member] |  |
Liabilities | 52,341 |
Liability [Member] | Fair Value, Inputs, Level 3 [Member] | Embedded Derivative Liability [Member] |  |
Liabilities | $ 26,728 | $ 17,974

X
- Definition Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of financial and nonfinancial obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_LiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_AssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_TradingSecuritiesEquityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_WarrantInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_TradingSecuritiesDebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_CommonStockInvestmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=us-gaap_LiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_SeriesAWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_SeriesBWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ACTG_EmbeddedDerivativeLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |