Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	$ 15,520	$ 34,939	$ 115,491	$ 184,463
Cost of revenues:
Inventor royalties	2,353	5,032	26,444	22,199
Contingent legal fees	2,547	8,833	21,603	19,188
Litigation and licensing expenses - patents	10,870	5,973	30,436	14,622
Amortization of patents	12,615	10,412	36,923	20,931
Marketing, general and administrative expenses (including non-cash stock compensation expense of $9,386 and $20,812 for the three and nine months ended September 30, 2013, respectively, and $6,285 and $17,375 for the three and nine months ended September 30, 2012, respectively)	18,235	11,914	45,270	37,548
Research, consulting and other expenses - business development	730	1,139	2,480	4,222
Other Cost and Expense, Operating	3,506	0	3,506	0
Total operating costs and expenses	50,856	43,303	166,662	118,710
Operating income (loss)	(35,336)	(8,364)	(51,171)	65,753
Interest income	554	121	1,393	277
Write off of investment	0	(45)	0	(45)
Net gain (loss) on investments	(274)	(117)	577	(115)
Total other income (loss)	280	(41)	1,970	117
Income (loss) before benefit from (provision for) income taxes	(35,056)	(8,405)	(49,201)	65,870
Benefit from (provision for) income taxes	19,570	1,938	25,348	(16,303)
Net income (loss) including noncontrolling interests in operating subsidiaries	(15,486)	(6,467)	(23,853)	49,567
Net (income) loss attributable to noncontrolling interests in operating subsidiaries	(225)	(152)	752	63
Net income (loss) attributable to Acacia Research Corporation	(15,711)	(6,619)	(23,101)	49,630
Net Income (Loss) Available to Common Stockholders, Basic	(15,904)	(6,619)	(23,458)	47,989
Net Income (Loss) Available to Common Stockholders, Diluted	$ (15,904)	$ (6,619)	$ (23,458)	$ 48,000
Net income (loss) per common share attributable to Acacia Research Corporation:
Basic earnings (loss) per share	$ (0.33)	$ (0.14)	$ (0.49)	$ 1.02
Diluted earnings (loss) per share	$ (0.33)	$ (0.14)	$ (0.49)	$ 1.02
Weighted average number of shares outstanding, basic	48,330,149	48,332,878	48,068,038	46,886,820
Weighted average number of shares outstanding, diluted	48,530,105	48,641,374	48,288,937	47,239,135