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2. Summary of Significant Accounting Policies (Details - Basic and Diluted Loss Per Share) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 12 Months Ended
Dec. 31, 2020
Sep. 30, 2020
Jun. 30, 2020
Mar. 31, 2020
Dec. 31, 2019
Sep. 30, 2019
Jun. 30, 2019
Mar. 31, 2019
Dec. 31, 2020
Dec. 31, 2019
Numerator:                    
Net income (loss) attributable to Acacia Research Corporation $ 80,239 $ 38,348 $ 6,148 $ (11,291) $ 634 $ (7,608) $ (5,757) $ (4,384) $ 113,444 $ (17,115)
Dividend on Series A redeemable convertible preferred stock                 (1,381) 0
Accretion of Series A redeemable convertible preferred stock                 (2,835) (307)
Undistributed earnings allocated to participating securities                 (18,898) 0
Net income (loss) attributable to common stockholders - basic 65,180 30,529 4,201 (12,185) 327 (7,608) (5,757) (4,384) 90,330 (17,422)
Add: Accretion of Series A redeemable convertible preferred stock                 0 307
Less: Change in fair value of Series A redeemable convertible preferred stock embedded derivative                 0 (3,258)
Less: Change in fair value of Series A warrants                 (1,348) 0
Less: Change in fair value of dilutive Series B warrants                 (5,557) 0
Add: Interest expense associated with Starboard Notes, net of tax                 1,889 0
Add: Undistributed earnings allocated to participating securities                 18,898 0
Reallocation of undistributed earnings to participating securities                 (15,740) 0
Net income (loss) attributable to common stockholders - diluted $ 65,352 $ 29,204 $ 4,201 $ (12,185) $ (2,624) $ (7,608) $ (5,757) $ (4,384) $ 88,471 $ (20,373)
Denominator:                    
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - basic 48,508,903 48,467,885 48,457,620 49,875,396 49,875,750 49,828,361 49,696,016 49,655,881 48,840,829 49,764,002
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - diluted 49,244,141 90,624,702 49,033,824 49,875,396 54,406,835 49,828,361 49,696,016 49,655,881 57,435,128 50,896,773
Basic net income (loss) per common share $ 1.34 $ 0.63 $ 0.09 $ 0.24 $ 0.01 $ 0.15 $ 0.12 $ 0.09 $ 1.85 $ (0.35)
Diluted net income (loss) per common share $ 1.33 $ 0.32 $ 0.09 $ 0.24 $ 0.05 $ 0.15 $ 0.12 $ 0.09 $ 1.54 $ (0.40)
Series A Preferred Stock [Member]                    
Denominator:                    
Potentially dilutive common shares                 0 1,132,771
Restricted Stock Units [Member]                    
Denominator:                    
Potentially dilutive common shares                 637,044 0
Employee Stock Options [Member]                    
Denominator:                    
Potentially dilutive common shares                 2,952 0
Series A Warrants [Member]                    
Denominator:                    
Potentially dilutive common shares                 77,592 0
Series B Warrants [Member]                    
Denominator:                    
Potentially dilutive common shares                 7,876,712 0