RESTRUCTURING CHARGES (Tables)

12 Months Ended

Dec. 31, 2016

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type of Cost

A summary of the costs incurred, payments made and the related accruals for the Match Group segment at December 31, 2016 and 2015 are presented below.

	December 31, 2016
	Severance			Professional Fees & Other			Total
	(In thousands)
Accrual as of January 1	$	3,013		$	564		$	3,577
Charges incurred	345			4,576			4,921
Payments made	(2,404		)	(4,844		)	(7,248		)
Accrual as of December 31	$	954		$	296		$	1,250

	December 31, 2015
	Severance			Professional Fees & Other			Total
	(In thousands)
Accrual as of January 1	$	795		$	933		$	1,728
Charges incurred	8,350			8,417			16,767
Payments made	(6,132		)	(8,786		)	(14,918		)
Accrual as of December 31	$	3,013		$	564		$	3,577

A summary of the costs incurred, payments made and the related accruals for both the Publishing and Applications segments at December 31, 2016 is presented below.

See "Note 2—Summary of Significant Accounting Policies—Certain Risks and Concentrations" for additional information on revenue earned from Google.

	Year Ended December 31, 2016
	Publishing		Applications		Total
	(In thousands)
Lease termination costs	$	8,172	$	100	$	8,272
Severance	7,461		2,532		9,993
Total	$	15,633	$	2,632	$	18,265

	December 31, 2016
	Lease Termination Costs			Severance			Total
	(In thousands)
Publishing accrual:
Charges incurred	$	8,172		$	7,461		$	15,633
Payments made	(314		)	(5,074		)	(5,388		)
Publishing accrual as of December 31	$	7,858		$	2,387		$	10,245

	December 31, 2016
	Lease Termination Costs		Severance			Total
	(In thousands)
Applications accrual:
Charges incurred	$	100	$	2,532		$	2,632
Payments made	—		(1,933		)	(1,933		)
Applications accrual as of December 31	$	100	$	599		$	699

Schedule of Allocated Restructuring Costs

The costs are allocated as follows in the statement of operations:

	Year Ended December 31,
	2016		2015
	(In thousands)
Cost of revenue	$	566	$	2,947
Selling and marketing expense	560		1,678
General and administrative expense	1,647		8,160
Product development expense	2,148		3,982
Total	$	4,921	$	16,767

The costs are allocated as follows in the accompanying consolidated statement of operations:

	Year Ended December 31, 2016
	Publishing		Applications		Total
	(In thousands)
Cost of revenue	$	9,186	$	931	$	10,117
Selling and marketing expense	3,080		593		3,673
General and administrative expense	2,175		351		2,526
Product development expense	1,192		757		1,949
Total	$	15,633	$	2,632	$	18,265