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LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2021
Jun. 30, 2020
Jun. 30, 2021
Jun. 30, 2020
Numerator:        
Net income (loss) attributable to Acacia Research Corporation $ 19,507 $ 6,148 $ (145,111) $ (5,143)
Dividend on Series A redeemable convertible preferred stock (263) (388) (523) (651)
Accretion of Series A redeemable convertible preferred stock (918) (680) (1,771) (1,311)
Undistributed earnings allocated to participating securities (3,218) (879)
Net income (loss) attributable to common stockholders - basic 15,108 4,201 (147,405) (7,105)
Less: Change in fair value of Series A warrants 221
Less: Change in fair value of dilutive Series B warrants 1,355
Add: Interest expense associated with Starboard Notes, net of tax 1,238
Add: Undistributed earnings allocated to participating securities 3,218
Reallocation of undistributed earnings to participating securities (2,348)
Net income (loss) attributable to common stockholders - diluted $ 18,792 $ 4,201 $ (147,405) $ (7,105)
Denominator:        
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - basic 48,729,020 48,457,620 48,662,897 49,166,508
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - diluted 83,086,980 49,033,824 48,662,897 49,166,508
Basic net income (loss) per common share $ 0.31 $ 0.09 $ (3.03) $ (0.14)
Diluted net income (loss) per common share $ 0.23 $ 0.09 $ (3.03) $ (0.14)
Antidilutive shares 68,493,151 105,476,583 106,208,687 107,321,016
Equity Based Incentive Awards [Member]        
Denominator:        
Antidilutive shares 0 476,583 1,208,687 2,321,016
Series A Warrants [Member]        
Denominator:        
Antidilutive shares 0 5,000,000 5,000,000 5,000,000
Series B Warrants [Member]        
Denominator:        
Antidilutive shares 68,493,151 100,000,000 100,000,000 100,000,000
Restricted Stock Units [Member]        
Denominator:        
Potentially dilutive common shares 869,763 576,204 0 0
Employee Stock Options [Member]        
Denominator:        
Potentially dilutive common shares 46,858 0 0 0
Series A Warrants [Member]        
Denominator:        
Potentially dilutive common shares 1,934,490 0 0 0
Series B Warrants [Member]        
Denominator:        
Potentially dilutive common shares 31,506,849 0 0 0