Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

Acacia’s provision for income taxes consists of the following (in thousands): 

	2013			2012			2011
Current:
Federal	$	—		$	—		$	179
State taxes	113			281			943
Foreign taxes	4,405			11,890			7,586
Total current	4,518			12,171			8,708
Deferred:
Federal	(26,151		)	10,085			—
State taxes	(325		)	(196		)	—
Total deferred	(26,476		)	9,889			—
Provision for income taxes	$	(21,958	)	$	22,060		$	8,708

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences and carryforwards that give rise to significant portions of deferred tax assets and liabilities consist of the following at December 31, 2013 and 2012 (in thousands):

	2013			2012
Deferred tax assets:
Net operating loss and capital loss carryforwards and credits	$	34,679		$	15,668
Stock compensation	3,052			1,140
Basis of investments in affiliates	867			415
Accrued liabilities and other	387			250
Unrealized loss on short-term investments	337			415
State taxes	18			212
Total deferred tax assets	39,340			18,100
Deferred tax liabilities:
Fixed assets and intangibles	(33,378		)	(39,457		)
Other	(112		)	(60		)
Net deferred tax liabilities	5,850			(21,417		)
Less:  valuation allowance	(7,585		)	(5,396		)
Net deferred taxes	$	(1,735	)	$	(26,813	)

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the federal statutory income tax rate and the effective income tax rate is as follows:

	2013		2012		2011
Statutory federal tax rate - (benefit) expense	(35	)%	35	%	35	%
State income and foreign taxes, net of federal tax effect	5	%	15	%	27	%
Foreign tax credit	(6	)%	(15	)%	(25	)%
Noncontrolling interests in operating subsidiaries	1	%	—	%	(1	)%
Nondeductible permanent items	2	%	5	%	4	%
Expired net operating loss carryforwards	2	%	—	%	1	%
Valuation allowance	4	%	(13	)%	(12	)%
	(27	)%	27	%	29	%

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block]

ctivity related to the gross unrecognized tax benefits for the year ended December 31, 2013 was as follows (in thousands):

Balance at January 1, 2012	$	85
Additions based on tax positions related to the current year	—
Additions for tax positions related to prior years	772
Additions resulting from the acquisition of ADAPTIX	1,270
Reductions	—
Balance at December 31, 2012	2,127
Reductions	—
Balance at December 31, 2013	$	2,127

Summary of Valuation Allowance [Table Text Block]

At December 31, 2013 and 2012, the Company has recorded valuation allowances for certain tax attribute carryforwards and other deferred tax assets due to uncertainty regarding future realizability, as follows:

	December 31,
	2013		2012
Capital loss carryforwards	$	1,562	$	2,935
Net operating loss carryforwards	1,281		2,046
Foreign tax credits	4,405		—
Unrealized losses on short-term investments and other deferred tax assets	337		415
Total valuation allowance	$	7,585	$	5,396