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3. LOSS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Numerator:
Net loss attributable to Acacia Research Corporation	$ (164,618)	$ (11,291)
Dividend on Series A redeemable convertible preferred stock	(263)	(263)
Accretion of Series A redeemable convertible preferred stock	(852)	(631)
Undistributed earnings allocated to participating securities	29,068	0
Net income (loss) attributable to common stockholders - diluted	$ (136,665)	$ (12,185)
Denominator:
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - diluted	48,596,040	49,875,396
Basic and diluted net loss per common share	$ (2.81)	$ (0.24)

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