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Patents
9 Months Ended
Sep. 30, 2011
Patents [Abstract] 
Patents [Text Block]
PATENTS

Acacia's only identifiable intangible assets at September 30, 2011 and December 31, 2010 are patents and patent rights.  Patent-related accumulated amortization totaled $34,904,000 and $31,198,000 as of September 30, 2011 and December 31, 2010, respectively.

Acacia's patents and patent rights have remaining estimated economic useful lives ranging from one to seven years.  The weighted-average remaining estimated economic useful life of Acacia's patents and patent rights is five years.  As of September 30, 2011, scheduled annual aggregate amortization expense is estimated to be $1,163,000 for the remainder of 2011, $3,236,000 in 2012, $3,021,000 in 2013, $2,832,000 in 2014 and $2,420,000 in 2015.  For all periods presented, all acquired intangible assets were subject to amortization.

For the nine months ended September 30, 2011 and 2010, Acacia paid patent and patent rights acquisition costs totaling $2,805,000 and $3,074,000, respectively.  The patents and patent rights acquired have estimated economic useful lives of approximately one to seven years. Included in net additions to capitalized patent costs during the nine months ended September 30, 2011 are accrued future patent acquisition costs totaling $825,000, which management expects to incur pursuant to the terms of the underlying patent acquisition agreements. Accrued future patent acquisition costs are amortized over the estimated economic useful life of the related patents acquired.

During the nine months ended September 30, 2011 and 2010, certain operating subsidiaries recovered up-front patent portfolio acquisition costs from applicable net licensing proceeds pursuant to the provisions of the underlying inventor agreements, prior to the scheduled amortization of such up-front patent portfolio acquisition costs, resulting in the acceleration of amortization expense for the applicable patent related assets. Accelerated amortization expense related to the recovery of up-front patent acquisition costs for the nine months ended September 30, 2011 and 2010 totaled $4,069,000 and $1,267,000, respectively.

During the nine months ended September 30, 2011 and 2010, as provided for in the underlying agreements, certain of Acacia's operating subsidiaries elected to terminate rights to certain patent portfolios, resulting in the acceleration of amortization expense for the patent related assets totaling $101,000 and $338,000, respectively.