Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 264,151	$ 314,733
Short-term investments	146,647	6,597
Accounts receivable	16,635	2,915
Prepaid expenses and other current assets	3,045	803
Total current assets	430,478	325,048
Property and equipment, net of accumulated depreciation	317	220
Patents, net of accumulated amortization	226,317	25,188
Goodwill	36,217	0
Investments - noncurrent	0	1,956
Other assets	417	465
Total assets	693,746	352,877
Current liabilities:
Accounts payable and accrued expenses / costs	16,388	6,625
Royalties and contingent legal fees payable	21,478	23,508
Total current liabilities	37,866	30,133
Deferred income taxes	33,616	0
Other liabilities	659	632
Total liabilities	72,141	30,765
Commitments and contingencies (Note 5)
Stockholders' equity:
Preferred stock, par value $0.001 per share; 10,000,000 shares authorized; no shares issued or outstanding	0	0
Common stock, par value $0.001 per share; 100,000,000 shares authorized; 49,770,624 and 42,928,001 shares issued and outstanding as of September 30, 2012 and December 31, 2011, respectively	50	43
Additional paid-in capital	631,000	386,821
Accumulated comprehensive income (loss)	382	(1,830)
Accumulated deficit	(15,455)	(65,085)
Total Acacia Research Corporation stockholders' equity	615,977	319,949
Noncontrolling interests in operating subsidiaries	5,628	2,163
Total stockholders' equity	621,605	322,112
Total liabilities and stockholders' equity	$ 693,746	$ 352,877