Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2014

Accounting Policies [Abstract]

Net income for purposes of determining basic and diluted EPS

Net income (loss) for purposes of determining basic and diluted EPS was as follows:

	Three Months Ended
	March 31,
	2014			2013
Net income (loss) attributed to Vector Group Ltd.	$	2,580		$	(1,681	)
Income attributed to participating securities	(77		)	—
Net income (loss) available to common stockholders	$	2,503		$	(1,681	)

Basic and diluted EPS calculation shares

Basic and diluted EPS were calculated using the following shares:

	Three Months Ended
	March 31,
	2014	2013
Weighted-average shares for basic EPS	94,599,967	91,163,599
Plus incremental shares related to stock options and non-vested restricted stock	123,329	—
Weighted-average shares for basic and fully diluted EPS	94,723,296	91,163,599

Outstanding shares not included in the computation of diluted EPS

The following stock options, non-vested restricted stock and shares issuable upon the conversion of convertible debt were outstanding during the three and three months ended March 31, 2014 and 2013 but were not included in the computation of diluted EPS because the effect was anti-dilutive.

	Three Months Ended
	March 31,
	2014		2013
Number of stock options	—		538,460
Weighted-average exercise price	N/A		$	12.55
Weighted-average shares of non-vested restricted stock	—		19,883
Weighted-average expense per share	N/A		$	14.30
Weighted-average number of shares issuable upon   conversion of debt	25,680,611		28,310,522
Weighted-average conversion price	$	15.69	$	15.22

Schedule of other income (loss), net

Other income, net consists of:

	Three Months Ended
	March 31,
	2014			2013
(Loss) gain on warrants	$	(168	)	$	65
Interest income	1,000			650
Accretion of interest income from debt discount on notes receivable	66			35
Out-of-period adjustment	1,231			—
Other (expense) income	(3		)	59
Other income, net	$	2,126		$	809