Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

INCOME TAXES [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	2012			2011		2010
Current:
Federal	$	—		$	179	$	—
State taxes	281			943		1,473
Foreign taxes	11,890			7,586		267
Total current	12,171			8,708		1,740
Deferred:
Federal	10,085			—		—
State taxes	(196		)	—		—
Total deferred	9,889			—		—
Provision for income taxes	$	22,060		$	8,708	$	1,740

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, 2012 and 2011 (in thousands):

	2012			2011
Deferred tax assets:
Net operating loss and capital loss carryforwards and credits	$	15,668		$	7,626
Amortization and depreciation	—			6,252
Stock compensation	1,140			2,665
Basis of investments in affiliates	415			1,375
Accrued liabilities and other	250			471
Unrealized loss on short-term investments	415			746
State taxes	212			124
Other	—			278
Total deferred tax assets	18,100			19,537
Deferred tax liabilities:
State taxes	—			—
Fixed assets and intangibles	(39,457		)	—
Other	(60		)	—
Total deferred tax liabilities	(39,517		)	—
Net deferred tax liabilities	(21,417		)	19,537
Less:  valuation allowance	(5,396		)	(19,537		)
Net deferred taxes	$	(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:

	2012		2011		2010
Statutory federal tax rate	35	%	35	%	34	%
State income and foreign taxes, net of federal tax effect	15	%	27	%	5	%
Foreign tax credit	(15	)%	(25	)	—
Noncontrolling interests in operating subsidiaries	—	%	(1	)%	(3	)%
Equity compensation	—		—	%	(1	)%
Nondeductible permanent items	5	%	4		—
Expired net operating loss carryforwards	—	%	1	%	1
Valuation allowance	(13	)%	(12	)%	(32	)%
	27	%	29	%	4	%

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

Activity related to the gross unrecognized tax benefits for the year ended December 31, 2012 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