Immersion (IMMR) 10-Q 3 Nov 17 2017 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Oct. 27, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
Trading Symbol	IMMR
Entity Registrant Name	IMMERSION CORP
Entity Central Index Key	1,058,811
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		29,251,243

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 19,263	$ 56,865
Short-term investments	28,860	32,907
Accounts and other receivables (net of allowances for doubtful accounts of $0)	6,478	1,382
Prepaid expenses and other current assets	978	2,876
Total current assets	55,579	94,030
Property and equipment, net	3,405	4,016
Deferred income tax assets	437	359
Prepaid income taxes	0	4,997
Intangibles and other assets, net	351	365
Total assets	59,772	103,767
Current liabilities:
Accounts payable	4,835	5,951
Accrued compensation	1,916	4,753
Other current liabilities	4,015	4,409
Deferred revenue	4,885	5,909
Total current liabilities	15,651	21,022
Long-term deferred revenue	23,335	26,393
Other long-term liabilities	937	1,012
Total liabilities	39,923	48,427
Contingencies (Note 12)
Stockholders’ equity:
Common stock and additional paid-in capital — $0.001 par value; 100,000,000 shares authorized; 35,921,267 and 35,555,562 shares issued, respectively; 29,234,577 and 28,917,559 shares outstanding, respectively	225,942	221,098
Accumulated other comprehensive income	101	115
Accumulated deficit	(159,322)	(119,329)
Treasury stock at cost: 6,686,690 and 6,638,003 shares, respectively	(46,872)	(46,544)
Total stockholders’ equity	19,849	55,340
Total liabilities and stockholders’ equity	$ 59,772	$ 103,767

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 0	$ 0
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common Stock, shares authorized (in shares)	100,000,000	100,000,000
Common Stock, shares issued (in shares)	35,921,267	35,555,562
Common Stock, shares outstanding (in shares)	29,234,577	28,917,559
Treasury Stock, shares (in shares)	6,686,690	6,638,003

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues:
Royalty and license	$ 11,636	$ 26,049	$ 27,427	$ 47,112
Development, services, and other	227	257	690	681
Total revenues	11,863	26,306	28,117	47,793
Costs and expenses:
Cost of revenues	61	52	158	139
Sales and marketing	3,376	3,535	10,142	10,735
Research and development	3,116	2,951	9,138	10,229
General and administrative	10,753	9,654	41,885	30,745
Total costs and expenses	17,306	16,192	61,323	51,848
Operating income (loss)	(5,443)	10,114	(33,206)	(4,055)
Interest and other income	200	664	504	909
Income (loss) from continuing operations before benefit (provision) for income taxes	(5,243)	10,778	(32,702)	(3,146)
Benefit (provision) for income taxes	(44)	(3,760)	(295)	1,264
Income (loss) from continuing operations	(5,287)	7,018	(32,997)	(1,882)
Income from discontinued operations, net of tax	0	0	0	649
Net income (loss)	$ (5,287)	$ 7,018	$ (32,997)	$ (1,233)
Basic net income (loss) per share:
Basic net loss per share - Continuing operations (in dollars per share)	$ (0.18)	$ 0.24	$ (1.13)	$ (0.07)
Basic net loss per share - Discontinued operations (in dollars per share)	0	0	0	0.02
Basic net loss per share (in dollars per share)	$ (0.18)	$ 0.24	$ (1.13)	$ (0.05)
Shares used in computation of basic net income (loss) per share (weighted average common shares outstanding)	29,245	28,849	29,155	28,726
Diluted net income (loss) per share:
Diluted net loss per share - Continuing operations (in dollars per share)	$ (0.18)	$ 0.24	$ (1.13)	$ (0.07)
Diluted net loss per share - Discontinued operations (in dollars per share)	0	0	0	0.02
Diluted net loss per share (in dollars per share)	$ (0.18)	$ 0.24	$ (1.13)	$ (0.05)
Shares used in computation of diluted net income (loss) per share (weighted average common shares outstanding)	29,245	29,298	29,155	28,726
Other comprehensive income (loss), net of tax
Change in unrealized gains (losses) on short-term investments	$ 10	$ (23)	$ (14)	$ 32
Total other comprehensive income (loss)	10	(23)	(14)	32
Total comprehensive income (loss)	$ (5,277)	$ 6,995	$ (33,011)	$ (1,201)

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Cash flows provided by (used in) operating activities:
Net loss	$ (32,997)	$ (1,233)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization of property and equipment	709	677
Amortization of intangibles	0	6
Stock-based compensation	4,073	4,803
Deferred income taxes	(75)	(1,228)
Allowance for doubtful accounts	0	2
Loss on disposal of equipment	1	0
Income from discontinued operations	0	(649)
Changes in operating assets and liabilities:
Accounts and other receivables	(5,096)	(2,037)
Prepaid income taxes	0	493
Prepaid expenses and other current assets	(101)	(205)
Intangibles and other assets	(146)	(258)
Accounts payable	(1,116)	1,768
Accrued compensation and other current liabilities	(3,209)	(342)
Deferred revenue	(4,082)	25,899
Other long-term liabilities	(78)	(173)
Net cash provided by (used in) operating activities	(42,117)	27,523
Cash flows provided by investing activities:
Purchases of short-term investments	(23,807)	(25,360)
Proceeds from maturities of short-term investments	28,000	32,500
Purchases of property and equipment	(121)	(169)
Proceeds for discontinued operations	0	1,000
Net cash provided by investing activities	4,072	7,971
Cash flows provided by financing activities:
Issuance of common stock under employee stock purchase plan	328	307
Exercise of stock options	443	1,889
Purchases of treasury stock	(328)	(729)
Net cash provided by financing activities	443	1,467
Net increase (decrease) in cash and cash equivalents	(37,602)	36,961
Cash and cash equivalents:
Beginning of period	56,865	25,013
End of period	19,263	61,974
Supplemental disclosure of cash flow information
Cash paid (received) for taxes	128	(427)
Supplemental disclosure of noncash operating, investing, and financing activities
Amounts accrued for property and equipment	0	5
Release of Restricted Stock Units and Awards under company stock plan	$ 2,524	$ 1,945

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES Description of Business Immersion Corporation (the “Company”) was incorporated in 1993 in California and reincorporated in Delaware in 1999. The Company focuses on the creation, design, development, and licensing of innovative haptic technologies that allow people to use their sense of touch more fully as they engage with products and experience the digital world around them. The Company has adopted a “hybrid” business model, under which it provides advanced tactile software, related tools, and technical assistance to certain customers; and offers licenses to the Company's patented intellectual property (“IP”) to other customers. Principles of Consolidation and Basis of Presentation The condensed consolidated financial statements include the accounts of Immersion Corporation and its wholly-owned subsidiaries: Immersion Canada Corporation; Immersion International, LLC; Immersion Medical, Inc.; Immersion Japan K.K.; Immersion Ltd.; Immersion Software Ireland Ltd.; Haptify, Inc.; Immersion (Shanghai) Science & Technology Company, Ltd.; and Immersion Technology International Ltd. All intercompany accounts, transactions, and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X and, therefore, do not include all information and footnotes necessary for a complete presentation of the financial position, results of operations, and cash flows, in conformity with GAAP. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Annual Report on Form 10-K, for the fiscal year ended December 31, 2016 . In the opinion of management, all adjustments consisting of only normal and recurring items necessary for the fair presentation of the financial position and results of operations for the interim periods presented have been included. The results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the full year. Segment Information The Company develops, licenses, and supports a wide range of software and IP that more fully engage users’ sense of touch as they engage with products and experience the digital world around them. The Company currently focuses on the following target application areas: mobility, automotive, gaming, medical and mobile advertising. The Company’s chief operating decision maker (“CODM”) is the Chief Executive Officer. The CODM allocates resources to and assesses the performance of the Company using information about its financial results as one operating and reporting segment. Revenue Recognition The Company recognizes revenues in accordance with applicable accounting standards, including ASC 605-10-S99, “Revenue Recognition” (“ASC 605-10-S99”); ASC 605-25, “Multiple Element Arrangements” (“ASC 605-25”), and ASC 985-605, “Software-Revenue Recognition” (“ASC 985-605”). The Company derives its revenues from two principal sources: royalty and license fees, and development contract and service fees. As described below, management judgments, assumptions, and estimates must be made and used in connection with the revenue recognized in any accounting period. Material differences may result in the amount and timing of revenue for any period based on the judgments and estimates made by management. Specifically, in connection with each transaction, the Company must evaluate whether: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the fee is fixed or determinable, and (iv) collectability is probable. The Company applies these criteria as discussed below. • Persuasive evidence of an arrangement exists . For a license arrangement, the Company requires a written contract, signed by both the customer and the Company. • Delivery has occurred . The Company delivers software electronically. Delivery occurs when the Company provides the customer access codes or “keys” that allow the customer to take immediate possession of the software. • The fee is fixed or determinable . The Company’s arrangement fee is based on the use of standard payment terms, which are those that are generally offered to the majority of customers. For transactions involving extended payment terms, the Company deems these fees not to be fixed or determinable for revenue recognition purposes and revenue is deferred until the fees become due and payable. • Collectability is probable. To recognize revenue, the Company must judge collectability of fees, which is done on a customer-by-customer basis pursuant to the Company’s credit review policy. The Company typically sells to customers with whom there is a history of successful collection. For new customers, the Company evaluates the customer’s financial condition and ability to pay. If it is determined that collectability is not probable based upon the credit review process or the customer’s payment history, revenue is recognized when payment is received. Royalty and license revenue — The Company licenses its patents and software to customers in a variety of industries such as mobility, gaming, automotive, and medical devices. Revenues that are derived from the sale of a licensee's products that incorporate the Company’s IP are classified as royalty revenues. The terms of the royalty agreements generally require licensees to give notification of royalties due to the Company within 30 – 45 days of the end of the quarter during which their related sales occur. As the Company is unable to reliably estimate the licensees’ sales in any given quarter to determine the royalties due to it, the Company recognizes royalty revenues based on royalties reported by licensees and when all revenue recognition criteria are met. Certain royalties could be subject to change and may result in out of period adjustments depending on the specific terms of the arrangement. The Company also enters into fixed license fee arrangements. The Company recognizes fixed license fee revenue when earned under the terms of the agreements, which generally results in recognition on a straight-line basis over the expected term of the license. Development, services, and other revenue — Development, services, and other revenue are composed of engineering services (engineering services and/or development contracts), and in limited cases, post contract customer support (“PCS”). Engineering services revenues are recognized under the proportional performance accounting method based on the completion of the work to be performed or completed performance method. A provision for losses on contracts is made, if necessary, in the period in which the loss becomes probable and can be reasonably estimated. Revisions in estimates are reflected in the period in which the conditions become known. To date, such losses have not been significant. Revenue from PCS is typically recognized over the period of the ongoing obligation, which is generally consistent with the contractual term. Multiple element arrangements — The Company enters into multiple element arrangements in which customers purchase time-based non-exclusive licenses that cannot be resold to others, which include a combination of software and/or IP licenses, engineering services, and in limited cases PCS. For arrangements that are software based with an engineering services component, the services are generally not essential to the functionality of the software, and customers may purchase engineering services from the Company to facilitate the adoption of the Company’s technology, but they may choose to use their own resources or appoint other engineering service organizations to perform these services. For arrangements that are in substance subscription arrangements, the entire arrangement fee is recognized ratably over the contract term, subject to any limitations related to extended payment terms. For arrangements involving upfront fees for services and royalties earned by the Company based on units sold or sales volumes of the respective licensed products, and the services are performed ratably over the arrangement or are front-end loaded, the upfront fees are recognized ratably over the contract term, and royalties based on units sold or sales volume are recognized when they become fixed and determinable. As the Company is unable to reliably estimate the licensees’ sales in any given quarter to determine the royalties due to it, the Company recognizes per unit or sales volume driven royalty revenues based on royalties reported by licensees and when all revenue recognition criteria are met. Recent Accounting Pronouncements In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-09 “Stock Compensation: Scope of Modification Accounting”. The ASU provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2017. The Company will adopt the standard in the first quarter of fiscal 2018, but does not expect the adoption of ASU 2016-19 will have a material impact on its condensed consolidated financial statements. In December 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-19 “Technical Corrections and Improvements”. The amendments in this update affect a wide variety of topics in the Accounting Standards Codification. For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2017, and interim periods in the annual period beginning after December 15, 2018. The Company will adopt the standard in the first quarter of fiscal 2018, but does not expect the adoption of ASU 2016-19 will have a material impact on its condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases: Topic 842” (“ASU 2016-02”), which supersedes the existing guidance for lease accounting in Topic 840, Leases. The FASB issued the ASU to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. Lessor accounting remains largely unchanged. This ASU is effective for periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company is currently in the process of evaluating the impact of this standard on its condensed consolidated financial statements, but has not elected to early adopt the standard and would plan to implement the standard on January 1, 2019. In May 2014, the FASB issued ASU No. 2014-09 “Revenue from Contracts with Customers: Topic 606” (“ASU 2014-09”) which will supersede the current revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Further, the guidance requires improved disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. In August 2015, the FASB issued ASU 2015-14 “Revenue from Contracts with Customers: Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 for periods beginning after December 15, 2016 to December 15, 2017, with early adoption permitted but not earlier than the original effective date. In March 2016, the FASB issued ASU 2016-08 "Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations" ("ASU 2016-08") which provides updates to revenue recognition guidance relating to considerations for reporting revenue gross versus net. In April 2016, the FASB issued ASU 2016-10 "Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing" ("ASU 2016-10"), which provides updates to revenue recognition guidance relating to performance obligations and accounting for licensing revenue. In May 2016, the FASB issued ASU 2016-12 "Revenue from Contracts with Customers (Topic 606), Narrow-Scope Improvements and Practical Expedients" ("ASU 2016-12") which provides updates to revenue recognition guidance relating to scope and practical expedients for revenue recognition. In December 2016, the FASB issued ASU 2016-20 "Technical Corrections and Improvements to Topic 606" ("ASU 2016-20") which further provides updates to certain aspects of the revenue recognition guidance. Accordingly, ASU 2014-09, ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20 amends certain aspects of the new revenue standard in ASU 2014-09. The amendments may be applied retrospectively to each prior period (full retrospective) or retrospectively with the cumulative effect recognized as of the date of initial application (modified retrospective). The Company currently anticipates adopting the standard using the modified retrospective method rather than full retrospective method. The Company has not elected for early adoption of the new standard and will adopt it as of January 1, 2018. The Company has substantially completed its evaluation of the impact this ASU and related amendments and interpretations will have on its current revenue recognition model and condensed consolidated financial statements. The Company's revenue is primarily comprised of per-unit royalty revenue and fixed fee license revenue. Based on its evaluation, the Company expects a shift in the method and timing by which it recognizes per-unit royalty revenue. In accordance with current GAAP, the Company records this revenue when royalty reports are received from its customers (typically one quarter in arrears); however, under the new standard, the Company will be required to estimate the amount of this revenue in the quarter when the sales occur. As a result, there will be variances between the estimated per-unit royalty revenue and that based on the actual sales reported by its customers. The Company will adjust the estimate in the following quarter to reflect the actual sales reported by its customers. The Company also expects changes in the way it accounts for fixed fee license revenue. In accordance with current GAAP, fixed fee license revenue has been historically recognized when earned, which generally results in recognition on a straight-line basis over the term of the license. The Company applied the new standard to its existing contracts with fixed license fee arrangements, and concluded that fixed fee license revenue would be recognized at a point in time when the Company satisfies its performance obligations, which typically occurs when the license is granted to the existing licensees. Consequently, the Company expects that deferred revenue will be substantially reduced upon adoption of the new standard as a result of the aforementioned conclusion on fixed-fee licenses. The Company is in the process of validating the quantitative impact of this change on its financial statements upon adoption. The Company acknowledges that the conclusions are drawn from the specific facts and circumstances pertaining to its existing contracts. With the Company’s continuous evolution of technologies and its increasing ability to quantify the value of its innovations to licensees over the life of contract, the Company will need to assess the application of the ASU for each new contract entered after adoption, and determine the appropriate revenue recognition on a case-by-case, industry-by-industry basis. The Company is currently preparing for the conversion and implementation of the new standard to account for revenue transactions. Remaining implementation matters include establishing new policies, procedures, and controls, finalizing appropriate presentation and disclosure changes, and quantifying any adoption date adjustments. The Company expects to complete these remaining implementation efforts by the end of 2017.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Cash Equivalents and Short-term Investments The financial instruments of the Company measured at fair value on a recurring basis are cash equivalents and short-term investments. The Company’s fixed income available-for-sale securities consist of high quality, investment grade securities. The Company values these securities based on pricing from pricing vendors, who may use quoted prices in active markets for identical assets (Level 1) or inputs other than quoted prices that are observable either directly or indirectly (Level 2) in determining fair value. The types of instruments valued based on quoted market prices in active markets include money market accounts. Such instruments are generally classified within Level 1 of the fair value hierarchy. The types of instruments valued based on quoted prices in markets that are less active, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency are generally classified within Level 2 of the fair value hierarchy and include U.S. treasury securities. The types of instruments valued based on unobservable inputs which reflect the reporting entity’s own assumptions or data that market participants would use in valuing an instrument are generally classified within Level 3 of the fair value hierarchy. The Company had no Level 3 instruments as of September 30, 2017 and December 31, 2016 . Financial instruments measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 are classified based on the valuation technique in the table below: September 30, 2017 Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (In thousands) Assets: U.S. Treasury securities $ — $ 28,860 $ — $ 28,860 Money market accounts 6,114 — — 6,114 Total assets at fair value $ 6,114 $ 28,860 $ — $ 34,974 The above table excludes $13.1 million of cash held in banks. December 31, 2016 Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (In thousands) Assets: U.S. Treasury securities $ — $ 32,907 $ — $ 32,907 Money market accounts 32,031 — — 32,031 Total assets at fair value $ 32,031 $ 32,907 $ — $ 64,938 The above table excludes $24.8 million of cash held in banks. U.S. Treasury securities are classified as short-term investments, and money market accounts are classified as cash equivalents on the Company’s condensed consolidated balance sheets. Short-term Investments September 30, 2017 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value (In thousands) U.S. Treasury securities $ 28,881 $ — $ (21 ) $ 28,860 Total $ 28,881 $ — $ (21 ) $ 28,860 December 31, 2016 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value (In thousands) U.S. Treasury securities $ 32,914 $ — $ (7 ) $ 32,907 Total $ 32,914 $ — $ (7 ) $ 32,907 The contractual maturities of the short-term investments (classified as available-for-sale securities) on September 30, 2017 and December 31, 2016 were all due within one year. There were no transfers of instruments between Level 1 and 2 during the three and nine months ended September 30, 2017 and the year ended December 31, 2016 .

ACCOUNTS AND OTHER RECEIVABLES

ACCOUNTS AND OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
ACCOUNTS AND OTHER RECEIVABLES	ACCOUNTS AND OTHER RECEIVABLES September 30, 2017 December 31, 2016 (In thousands) Trade accounts receivable $ 5,994 $ 1,084 Receivables from vendors and other 484 298 Accounts and other receivables $ 6,478 $ 1,382

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT September 30, 2017 December 31, 2016 (In thousands) Computer equipment and purchased software $ 3,199 $ 3,489 Machinery and equipment 838 882 Furniture and fixtures 1,287 1,290 Leasehold improvements 3,962 3,917 Total 9,286 9,578 Less accumulated depreciation (5,881 ) (5,562 ) Property and equipment, net $ 3,405 $ 4,016

INTANGIBLES AND OTHER ASSETS

INTANGIBLES AND OTHER ASSETS	9 Months Ended
	Sep. 30, 2017
Intangibles And Other Assets [Abstract]
INTANGIBLES AND OTHER ASSETS	INTANGIBLES AND OTHER ASSETS September 30, 2017 December 31, 2016 (In thousands) Purchased patents and other purchased intangible assets $ 4,605 $ 4,605 Less: Accumulated amortization of purchased patents and other purchased intangibles (4,605 ) (4,605 ) Purchased patents and other purchased intangible assets, net — — Other assets 351 365 Intangibles and other assets, net $ 351 $ 365 The Company amortizes its intangible assets related to purchased patents over their estimated useful lives, generally 10 years from the purchase date. The Company recorded no amortization of purchased patents during the three and nine months ended September 30, 2017 as the purchased patents were fully amortized in 2016. The Company recorded $1,000 and $6,000 in amortization of purchased patents during the three and nine months ended September 30, 2016 , respectively.

OTHER CURRENT LIABILITIES

OTHER CURRENT LIABILITIES	9 Months Ended
	Sep. 30, 2017
Other Liabilities, Current [Abstract]
OTHER CURRENT LIABILITIES	OTHER CURRENT LIABILITIES September 30, 2017 December 31, 2016 (In thousands) Accrued legal $ 2,611 $ 3,096 Accrued services 417 473 Income taxes payable 276 164 Other current liabilities 711 676 Total other current liabilities $ 4,015 $ 4,409

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock Options and Awards The Company’s equity incentive program is a long-term retention program that is intended to attract, retain, and provide incentives for talented employees, consultants, officers, and directors and to align stockholder and employee interests. The Company may grant time based options, market condition based options, stock appreciation rights, restricted stock, restricted stock units (“RSUs”), performance shares, performance units, and other stock-based or cash-based awards to employees, officers, directors, and consultants. Under this program, stock options may be granted at prices not less than the fair market value on the date of grant for stock options. These options generally vest over four years and expire from seven to ten years from the date of grant. In addition to time based vesting, market condition based options are subject to a market condition: the closing price of the Company stock must exceed a certain level for a number of trading days within a specified timeframe or the options will be cancelled before the expiration of the options. On June 2, 2017, the Company's stockholders approved an increase to the number of shares reserved for issuance by 3,476,850 shares. Restricted stock generally vests over one year. RSUs generally vest over three years. Awards granted other than an option or stock appreciation right reduce the common stock shares available for grant under the program by 1.75 shares for each share issued. September 30, 2017 Common stock shares available for grant 2,867,585 Standard and market condition stock options outstanding 3,815,784 Restricted stock awards outstanding 44,538 RSU's outstanding 627,454 Employee Stock Purchase Plan The Company has an Employee Stock Purchase Plan (“ESPP”). Under the ESPP, eligible employees may purchase common stock through payroll deductions at a purchase price of 85% of the lower of the fair market value of the Company’s common stock at the beginning of the offering period or the purchase date. Participants may not purchase more than 2,000 shares in a six -month offering period or purchase stock having a value greater than $25,000 in any calendar year as measured at the beginning of the offering period. A total of 1,000,000 shares of common stock has been reserved for issuance under the ESPP. As of September 30, 2017 , 698,133 shares had been purchased since the inception of the ESPP in 1999. Under ASC 718-10, the ESPP is considered a compensatory plan and the Company is required to recognize compensation cost related to the fair value of the award purchased under the ESPP. Shares purchased under the ESPP for the nine months ended September 30, 2017 are listed below. Shares purchased under the ESPP for the nine months ended September 30, 2016 are 45,825 . The intrinsic value listed below is calculated as the difference between the market value on the date of purchase and the purchase price of the shares. Nine Months Ended September 30, 2017 Shares purchased under ESPP 48,750 Average price of shares purchased under ESPP $ 6.74 Intrinsic value of shares purchased under ESPP $ 136,000 Summary of Standard Stock Options The following table sets forth the summary of activity with respect to standard stock options granted under the Company’s stock option plans for the nine months ended September 30, 2017 : Nine Months Ended September 30, 2017 Beginning outstanding balance 3,421,121 Granted 326,978 Exercised (58,023 ) Forfeited (70,306 ) Expired (149,816 ) Ending outstanding balance 3,469,954 Aggregate intrinsic value of options exercised $ 134,000 Weighted average fair value of options granted 3.96 The aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the exercise price of the Company’s common stock for the options that were in-the-money. Information regarding these standard stock options outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 Options outstanding 3,469,954 $ 8.21 3.62 $ 3.4 Options vested and expected to vest using estimated forfeiture rates 3,314,281 8.18 3.52 3.3 Options exercisable 2,417,385 7.94 2.86 3.2 Summary of Market Condition Based Stock Options The following table sets forth activity with respect to market condition based stock options granted under the Company’s stock option plans for the nine months ended September 30, 2017 : Nine Months Ended September 30, 2017 Beginning outstanding balance 225,000 Granted 120,830 Exercised — Canceled — Ending outstanding balance 345,830 Aggregate intrinsic value of options exercised $ — Information regarding these market condition based stock options outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 Options outstanding 345,830 $ 8.48 5.42 $ — Options vested and expected to vest using estimated forfeiture rates 324,033 8.47 5.38 — Options exercisable 93,750 8.09 4.42 — Summary of Restricted Stock Units RSU activity for the nine months ended September 30, 2017 was as follows: Nine Months Ended September 30, 2017 Beginning outstanding balance 427,192 Awarded 433,015 Released (181,392 ) Forfeited (51,361 ) Ending outstanding balance 627,454 Weighted average fair value on grant date of RSUs $ 8.46 Total fair value of RSUs released 1,853,000 Information regarding RSUs outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 RSUs outstanding 627,454 1.40 $ 5.1 RSUs vested and expected to vest using estimated forfeiture rates 507,542 1.28 4.1 Summary of Restricted Stock Awards Restricted stock award activity for the nine months ended September 30, 2017 was as follows: Nine Months Ended September 30, 2017 Beginning outstanding balance 77,540 Awarded 44,538 Released (77,540 ) Forfeited — Ending outstanding balance 44,538 Weighted average grant date fair value of restricted stock awarded $ 8.65 Total fair value of restricted stock awards released 671,000 Stock Plan Assumptions The assumptions used to value option grants under the Company’s stock plans were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Standard Stock Options Expected life (in years) 4.6 4.5 4.5 4.5 Volatility 53 % 55 % 53 % 55 % Interest rate 1.7 % 0.8 % 1.7 % 1.1 % Dividend yield N/A N/A N/A N/A Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Market Condition Based Stock Options Expected life (in years) N/A N/A 7.0 7.0 Volatility N/A N/A 55 % 59 % Interest rate N/A N/A 2.0 % 1.6 % Dividend yield N/A N/A N/A N/A Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Employee Stock Purchase Plan Expected life (in years) 0.5 0.5 0.5 0.5 Volatility 46 % 53 % 48 % 53 % Interest rate 1.1 % 0.4 % 0.9 % 0.4 % Dividend yield N/A N/A N/A N/A Compensation Costs Total stock-based compensation recognized in the condensed consolidated statements of operations and comprehensive income (loss) is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (In thousands) Statement of Operations Classifications Sales and marketing $ 317 $ 335 $ 808 $ 895 Research and development 231 257 780 1,041 General and administrative 790 622 2,485 2,867 Total $ 1,338 $ 1,214 $ 4,073 $ 4,803 As of September 30, 2017 , there was $7.3 million of unrecognized compensation cost, adjusted for estimated forfeitures, related to non-vested stock options, restricted stock awards and RSUs granted to the Company’s employees and directors. This cost will be recognized over an estimated weighted-average period of approximately 2.27 years for standard options, 2.33 years for market condition based options, 2.37 years for RSUs, and 0.67 years for restricted stock awards. Total unrecognized compensation cost will be adjusted for future changes in estimated forfeitures.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Accumulated Other Comprehensive Income The changes in accumulated other comprehensive income are included in the table below. Nine Months Ended September 30, 2017 Unrealized Gains and Losses on Short-term Investments Foreign Currency Items Total (In thousands) Beginning balance $ (7 ) $ 122 $ 115 Other comprehensive income before reclassifications (14 ) — (14 ) Amounts reclassified from accumulated other comprehensive income — — — Net current period other comprehensive income (14 ) — (14 ) Ending Balance $ (21 ) $ 122 $ 101 Stock Repurchase Program On November 1, 2007, the Company announced its Board of Directors (the "Board")’ authorized the repurchase of up to $50.0 million of the Company’s common stock (“Stock Repurchase Program”). In addition, on October 22, 2014, the Board authorized another $30.0 million under the share repurchase program. The Company may repurchase its common stock for cash in the open market in accordance with applicable securities laws. The timing and amount of any stock repurchase will depend on share price, corporate and regulatory requirements, economic and market conditions, and other factors. The stock repurchase authorization has no expiration date, does not require the Company to repurchase a specific number of shares, and may be modified, suspended, or discontinued at any time. During the three months and nine months ended September 30, 2017 , the Company repurchased 48,687 shares for $328,000 at an average cost of $6.73 per share, net of transaction costs through open market repurchases. During the three months and nine months ended September 30, 2016 , the Company repurchased 105,750 shares for $729,000 at an average cost of $6.90 per share, net of transaction costs through open market repurchases. These amounts repurchased are classified as treasury stock on the Company’s condensed consolidated balance sheet. As of September 30, 2017 , the Stock Repurchase Program remains available with approximately $33.4 million that may yet be purchased under the program.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	9 Months Ended
	Sep. 30, 2017
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	DISCONTINUED OPERATIONS During the year ended December 31, 2009, the Company sold its 3D product line including inventory, fixed assets, and intangibles and recorded gains on the sale of discontinued operations of $187,000 at the time of the sales. Total consideration initially negotiated for the sales was $2.7 million which comprised $320,000 in cash paid in the year ended December 31, 2009 and notes receivable of $2.4 million which were payable through the year ended December 31, 2013. Given the inherent uncertainty relative to the credit worthiness of the buyers, the Company concluded that they would recognize income from the notes receivable as proceeds were received. The operations of the 3D product line were classified as discontinued operations in the period of the initial sales transactions. In the second fiscal quarter of 2016, a final settlement payment of $1.0 million was received relative to these sales resulting in $649,000 of income from discontinued operations, net of tax of $351,000 . There were no discontinued operations for the three and nine months ended September 30, 2017 .

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax provisions consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (In thousands) Income (loss) from continuing operations before benefit (provision) for income taxes $ (5,243 ) $ 10,778 $ (32,702 ) $ (3,146 ) Benefit (provision) for income taxes (44 ) (3,760 ) (295 ) 1,264 Effective tax rate (0.8 )% 34.9 % (0.9 )% 40.2 % The provision for income tax for the three and nine months ended September 30, 2017 resulted primarily from estimated foreign taxes and foreign withholding tax expense. The Company continues to carry a full valuation allowance on its federal deferred tax assets. As a result, no benefit for U.S. sourced losses was included in the calculation of the effective tax rate, the primary reason for the difference between the statutory tax rate and effective tax rate. The provision for income tax for the three months and the benefit for income tax for the nine months ended September 30, 2016 resulted primarily from the Company’s federal and foreign tax recognized at statutory rates, adjusted for the tax impact of nondeductible permanent items including stock-based compensation and foreign withholding taxes. It also includes non-cash tax expense on intercompany profit that resulted from the sale of certain IP rights to one of the Company's foreign subsidiaries as part of the Company's reorganization of its international operations during the second half of 2015. Discrete items recognized for the nine months ended September 30, 2016 include a tax refund related to the settlement with a taxing authority and the release of certain reserves and related accrued interest. In October 2016, the FASB issued ASU 2016-16 “Income Taxes: Topic 740, Intra-Entity Transfers of Assets Other Than Inventory” (“ASU 2016-16”) which simplifies certain aspects of the income tax accounting for Intra-Entity Transfers of Assets. Under current GAAP, the tax effects of intra-entity asset transfers (intercompany sales) are deferred until the transferred asset is sold to a third party or otherwise recovered through use. This is an exception to the principle in ASC 740, Income Taxes, that generally requires comprehensive recognition of current and deferred income taxes. ASU 2016-16 allows a reporting entity to recognize the tax expense from the sale of the asset in the seller’s tax jurisdiction when the transfer occurs, even though the pre-tax effects of that transaction are eliminated in consolidation. The standard will be effective for public business entities in fiscal years beginning after December 15, 2017, including interim periods within those years. Early adoption is permitted only in the first interim period of 2017. The Company elected to early adopt ASU 2016-16 at the beginning of the first quarter of 2017 for the benefit of simplifying its accounting for intra-entity asset transfers. As required by the FASB in adopting the new standard, the company applied the ASU on a modified retrospective basis which resulted in a cumulative-effect adjustment to the accumulated deficit as of January 1, 2017 for the recognition of the income tax consequences of intra-entity transfers that occurred prior to January 1, 2017. As such, previously issued balance sheets have not been retrospectively adjusted. The adoption resulted in the decrease of $7.0 million in the Company’s short-term and long-term prepaid income taxes and a corresponding increase to the accumulated deficit on the Company’s condensed consolidated balance sheet as of January 1, 2017. In March 2016, the FASB issued ASU 2016-09 “Compensation - Stock Compensation: Topic 718” (“ASU 2016-09”) which simplifies several aspects of the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and classification in the statement of cash flows. The standard is effective for periods beginning after December 15, 2016, with early adoption permitted. The Company elected to adopt ASU 2016-09 on a prospective basis beginning in the first quarter of 2017. Upon adoption, the “without” basis NOL deferred tax asset was adjusted for historical excess benefits to match the “with” basis NOL deferred tax asset, offset by the full valuation allowance. Subsequent to the adoption, all stock option activities will be accounted for discretely in the quarter that occur. However, due to the full valuation allowance on our federal deferred tax assets, no excess benefits have been reported discretely. As permitted by the ASU, the Company will continue to use an estimated forfeiture rate in calculating stock based compensation expense. On July 27, 2015, a U.S. Tax Court opinion ( Altera Corporation et. al v. Commissioner ) concerning the treatment of stock-based compensation expense in an intercompany cost sharing arrangement was issued. In its opinion, the U.S. Tax Court accepted Altera's position of excluding stock-based compensation from its intercompany cost sharing arrangement. On February 19, 2016, the IRS appealed the ruling to the U.S. Court of Appeals for the Ninth Circuit. Although the IRS has appealed the decision, based on the findings of the U.S. Tax Court, the Company has concluded that it is more likely than not that the decision will be upheld and accordingly has excluded stock-based compensation from intercompany charges during the period. The Company will continue to monitor ongoing developments and potential impacts to its condensed consolidated financial statements. As of September 30, 2017 , the Company had unrecognized tax benefits under ASC 740 “Income Taxes” of approximatel y $6.3 million and applicable interest of $8,000 . The total amount of unrecognized tax benefits that would affect the Company’s effective tax rate, if recognized, was $97,000 . The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax provision. We do not expect to have any significant changes to unrecognized tax benefits during the next twelve months. As of September 30, 2017 , the Company had net deferred income tax assets of $437,000 consisting primarily of foreign net operating loss carryforwards, and deferred income tax liabilities of $36,000 . Because the Company had net operating loss and credit carryforwards, there are open statutes of limitations in which federal, state, and foreign taxing authorities may examine the Company’s tax returns for all years from 1998 through the current period. The Company maintains a valuation allowance of $42.3 million against certain of its deferred tax assets, including all federal, state, and certain foreign deferred tax assets as a result of uncertainties regarding the realization of the asset balance due to historical losses, the variability of operating results, and uncertainty regarding near term projected results. In the event that the Company determines the deferred tax assets are realizable based on its assessment of relevant factors, an adjustment to the valuation allowance may increase income in the period such determination is made. The valuation allowance does not impact the Company’s ability to utilize the underlying net operating loss carryforwards.

NET INCOME (LOSS) PER SHARE

NET INCOME (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER SHARE	NET INCOME (LOSS) PER SHARE Basic and diluted net income (loss) per share is computed using the weighted average number of common shares outstanding for the period, excluding unvested restricted stock and RSUs. The following is a reconciliation of the numerators and denominators used in computing basic and diluted net loss per share for both continuing and discontinued operations: Three months ended September 30, Nine months ended September 30, 2017 2016 2017 2016 (in thousands, except per share amounts) Numerator: Income (loss) from continuing operations $ (5,287 ) $ 7,018 $ (32,997 ) $ (1,882 ) Income from discontinued operations, net of tax — — — 649 Net income (loss) $ (5,287 ) $ 7,018 $ (32,997 ) $ (1,233 ) Denominator: Shares used in computation of basic net income (loss) per share (weighted average common shares outstanding) 29,245 28,849 29,155 28,726 Dilutive potential common shares: Stock options, ESPP, restricted Stock and RSUs — 449 — — Shares used in computation of diluted net income (loss) per share 29,245 29,298 29,155 28,726 Basic net income (loss) per share: Continuing operations (0.18 ) 0.24 (1.13 ) (0.07 ) Discontinued operations — — — 0.02 Total $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.05 ) Diluted net income (loss) per share: Continuing operations $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.07 ) Discontinued operations $ — — — $ 0.02 Total $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.05 ) The Company includes the underlying market condition stock options in the calculation of diluted earnings per share if the performance condition has been satisfied as of the end of the reporting period and excludes such options if the performance condition has not been met. For the three months ended September 30, 2016 , standard stock options to purchase approximately 2.7 million shares of common stock, with exercise prices greater than the average fair market value of the Company’s stock of $7.41 per share, were not included in the calculation because the effect would have been anti-dilutive. As of September 30, 2017 and 2016 , the Company had securities outstanding that could potentially dilute basic earnings per share in the future, but these were excluded from the computation of diluted net loss per share for the three months ended September 30, 2017 and nine months ended September 30, 2017 and 2016 , since their effect would have been anti-dilutive. These outstanding securities consisted of the following: September 30, 2017 2016 Standard and market condition stock options outstanding 3,815,784 3,661,163 Restricted stock awards outstanding 44,538 77,540 RSUs outstanding 627,454 527,410 ESPP 10,152 11,441

CONTINGENCIES

CONTINGENCIES	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES From time to time, the Company receives claims from third parties asserting that the Company’s technologies, or those of its licensees, infringe on the other parties’ IP rights. Management believes that these claims are without merit. Additionally, periodically, the Company is involved in routine legal matters and contractual disputes incidental to its normal operations. In management’s opinion, the resolution of such matters will not have a material adverse effect on the Company’s condensed consolidated financial condition, results of operations, or liquidity. In the normal course of business, the Company provides indemnification of varying scope to customers, most commonly to licensees in connection with licensing arrangements that include our IP, although these provisions can cover additional matters. Historically, costs related to these guarantees have not been significant, and the Company is unable to estimate the maximum potential impact of these guarantees on its future results of operations. On April 28, 2017, Immersion Corporation and Immersion Software Ireland Limited (collectively, “Immersion”) received a letter from Samsung Electronics Co. (“Samsung”) requesting that Immersion reimburse Samsung with respect to withholding tax and penalties imposed on Samsung by the Korean tax authorities following an investigation where the tax authority determined that Samsung failed to withhold taxes on Samsung’s royalty payments to Immersion Software Ireland from 2012 to 2016. On July 12, 2017, Immersion filed an appeal with the Korea Tax Tribunal regarding their findings with respect to the withholding taxes and penalties. On September 29, 2017, Samsung filed an arbitration demand with the International Chamber of Commerce against Immersion demanding that Immersion reimburse Samsung for the imposed tax and penalties that Samsung paid to the Korean tax authorities. Samsung is requesting that Immersion pay Samsung the amount of KRW 7,841,324,165 (approximately $6.3 million ) plus interest from and after May 2, 2017, plus the cost of the arbitration including legal fees. Immersion believes that there are valid defenses to all of the claims from the Korean tax authorities and that Samsung’s claims are without merit. Immersion intends to vigorously defend against these claims and as a result, Immersion has concluded that the likelihood of a material charge resulting from this claim is remote. In the event Samsung were to prevail in the arbitration in advance of the conclusion of the appeal with the Korea Tax Tribunal, Immersion could be required to make a payment to Samsung even though it would later be reimbursed should Immersion prevail in the appeal. On October 16, 2017, Immersion received a letter from LG Electronics Inc. (“LGE”) requesting that Immersion reimburse LGE with respect to withholding tax imposed on LGE by the Korean tax authorities following an investigation where the tax authority determined that LGE failed to withhold on LGE’s royalty payments to Immersion Software Ireland from 2012 to 2014. On or before November 6, 2017, Immersion will file an appeal with the Korea Tax Tribunal regarding their findings with respect to the withholding taxes. Immersion believes that there are valid defenses to the claims raised by the Korean tax authorities and that LG’s claims are without merit. The Company intends to vigorously defend itself against these claims and as a result, has concluded that the likelihood of a material charge resulting from the claim from LG to be remote.

SIGNIFICANT ACCOUNTING POLICI18

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Description of Business	Immersion Corporation (the “Company”) was incorporated in 1993 in California and reincorporated in Delaware in 1999. The Company focuses on the creation, design, development, and licensing of innovative haptic technologies that allow people to use their sense of touch more fully as they engage with products and experience the digital world around them. The Company has adopted a “hybrid” business model, under which it provides advanced tactile software, related tools, and technical assistance to certain customers; and offers licenses to the Company's patented intellectual property (“IP”) to other customers.
Principles of Consolidation and Basis of Presentation	The condensed consolidated financial statements include the accounts of Immersion Corporation and its wholly-owned subsidiaries: Immersion Canada Corporation; Immersion International, LLC; Immersion Medical, Inc.; Immersion Japan K.K.; Immersion Ltd.; Immersion Software Ireland Ltd.; Haptify, Inc.; Immersion (Shanghai) Science & Technology Company, Ltd.; and Immersion Technology International Ltd. All intercompany accounts, transactions, and balances have been eliminated in consolidation. The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the instructions for Form 10-Q and Article 10 of Regulation S-X and, therefore, do not include all information and footnotes necessary for a complete presentation of the financial position, results of operations, and cash flows, in conformity with GAAP. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Annual Report on Form 10-K, for the fiscal year ended December 31, 2016 . In the opinion of management, all adjustments consisting of only normal and recurring items necessary for the fair presentation of the financial position and results of operations for the interim periods presented have been included. The results of operations for the three and nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the full year.
Segment Information	The Company develops, licenses, and supports a wide range of software and IP that more fully engage users’ sense of touch as they engage with products and experience the digital world around them. The Company currently focuses on the following target application areas: mobility, automotive, gaming, medical and mobile advertising. The Company’s chief operating decision maker (“CODM”) is the Chief Executive Officer. The CODM allocates resources to and assesses the performance of the Company using information about its financial results as one operating and reporting segment.
Revenue Recognition	The Company recognizes revenues in accordance with applicable accounting standards, including ASC 605-10-S99, “Revenue Recognition” (“ASC 605-10-S99”); ASC 605-25, “Multiple Element Arrangements” (“ASC 605-25”), and ASC 985-605, “Software-Revenue Recognition” (“ASC 985-605”). The Company derives its revenues from two principal sources: royalty and license fees, and development contract and service fees. As described below, management judgments, assumptions, and estimates must be made and used in connection with the revenue recognized in any accounting period. Material differences may result in the amount and timing of revenue for any period based on the judgments and estimates made by management. Specifically, in connection with each transaction, the Company must evaluate whether: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred, (iii) the fee is fixed or determinable, and (iv) collectability is probable. The Company applies these criteria as discussed below. • Persuasive evidence of an arrangement exists . For a license arrangement, the Company requires a written contract, signed by both the customer and the Company. • Delivery has occurred . The Company delivers software electronically. Delivery occurs when the Company provides the customer access codes or “keys” that allow the customer to take immediate possession of the software. • The fee is fixed or determinable . The Company’s arrangement fee is based on the use of standard payment terms, which are those that are generally offered to the majority of customers. For transactions involving extended payment terms, the Company deems these fees not to be fixed or determinable for revenue recognition purposes and revenue is deferred until the fees become due and payable. • Collectability is probable. To recognize revenue, the Company must judge collectability of fees, which is done on a customer-by-customer basis pursuant to the Company’s credit review policy. The Company typically sells to customers with whom there is a history of successful collection. For new customers, the Company evaluates the customer’s financial condition and ability to pay. If it is determined that collectability is not probable based upon the credit review process or the customer’s payment history, revenue is recognized when payment is received. Royalty and license revenue — The Company licenses its patents and software to customers in a variety of industries such as mobility, gaming, automotive, and medical devices. Revenues that are derived from the sale of a licensee's products that incorporate the Company’s IP are classified as royalty revenues. The terms of the royalty agreements generally require licensees to give notification of royalties due to the Company within 30 – 45 days of the end of the quarter during which their related sales occur. As the Company is unable to reliably estimate the licensees’ sales in any given quarter to determine the royalties due to it, the Company recognizes royalty revenues based on royalties reported by licensees and when all revenue recognition criteria are met. Certain royalties could be subject to change and may result in out of period adjustments depending on the specific terms of the arrangement. The Company also enters into fixed license fee arrangements. The Company recognizes fixed license fee revenue when earned under the terms of the agreements, which generally results in recognition on a straight-line basis over the expected term of the license. Development, services, and other revenue — Development, services, and other revenue are composed of engineering services (engineering services and/or development contracts), and in limited cases, post contract customer support (“PCS”). Engineering services revenues are recognized under the proportional performance accounting method based on the completion of the work to be performed or completed performance method. A provision for losses on contracts is made, if necessary, in the period in which the loss becomes probable and can be reasonably estimated. Revisions in estimates are reflected in the period in which the conditions become known. To date, such losses have not been significant. Revenue from PCS is typically recognized over the period of the ongoing obligation, which is generally consistent with the contractual term. Multiple element arrangements — The Company enters into multiple element arrangements in which customers purchase time-based non-exclusive licenses that cannot be resold to others, which include a combination of software and/or IP licenses, engineering services, and in limited cases PCS. For arrangements that are software based with an engineering services component, the services are generally not essential to the functionality of the software, and customers may purchase engineering services from the Company to facilitate the adoption of the Company’s technology, but they may choose to use their own resources or appoint other engineering service organizations to perform these services. For arrangements that are in substance subscription arrangements, the entire arrangement fee is recognized ratably over the contract term, subject to any limitations related to extended payment terms. For arrangements involving upfront fees for services and royalties earned by the Company based on units sold or sales volumes of the respective licensed products, and the services are performed ratably over the arrangement or are front-end loaded, the upfront fees are recognized ratably over the contract term, and royalties based on units sold or sales volume are recognized when they become fixed and determinable. As the Company is unable to reliably estimate the licensees’ sales in any given quarter to determine the royalties due to it, the Company recognizes per unit or sales volume driven royalty revenues based on royalties reported by licensees and when all revenue recognition criteria are met.
Recent Accounting Pronouncements	In May 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2017-09 “Stock Compensation: Scope of Modification Accounting”. The ASU provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718. For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2017. The Company will adopt the standard in the first quarter of fiscal 2018, but does not expect the adoption of ASU 2016-19 will have a material impact on its condensed consolidated financial statements. In December 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2016-19 “Technical Corrections and Improvements”. The amendments in this update affect a wide variety of topics in the Accounting Standards Codification. For public business entities, the amendments in this update are effective for annual periods beginning after December 15, 2017, and interim periods in the annual period beginning after December 15, 2018. The Company will adopt the standard in the first quarter of fiscal 2018, but does not expect the adoption of ASU 2016-19 will have a material impact on its condensed consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 “Leases: Topic 842” (“ASU 2016-02”), which supersedes the existing guidance for lease accounting in Topic 840, Leases. The FASB issued the ASU to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. ASU 2016-02 requires lessees to recognize a lease liability and a right-of-use asset for all leases. Lessor accounting remains largely unchanged. This ASU is effective for periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company is currently in the process of evaluating the impact of this standard on its condensed consolidated financial statements, but has not elected to early adopt the standard and would plan to implement the standard on January 1, 2019. In May 2014, the FASB issued ASU No. 2014-09 “Revenue from Contracts with Customers: Topic 606” (“ASU 2014-09”) which will supersede the current revenue recognition requirements in Topic 605, Revenue Recognition, and most industry-specific guidance. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Further, the guidance requires improved disclosures to help users of financial statements better understand the nature, amount, timing, and uncertainty of revenue that is recognized. In August 2015, the FASB issued ASU 2015-14 “Revenue from Contracts with Customers: Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 for periods beginning after December 15, 2016 to December 15, 2017, with early adoption permitted but not earlier than the original effective date. In March 2016, the FASB issued ASU 2016-08 "Revenue from Contracts with Customers (Topic 606), Principal versus Agent Considerations" ("ASU 2016-08") which provides updates to revenue recognition guidance relating to considerations for reporting revenue gross versus net. In April 2016, the FASB issued ASU 2016-10 "Revenue from Contracts with Customers (Topic 606), Identifying Performance Obligations and Licensing" ("ASU 2016-10"), which provides updates to revenue recognition guidance relating to performance obligations and accounting for licensing revenue. In May 2016, the FASB issued ASU 2016-12 "Revenue from Contracts with Customers (Topic 606), Narrow-Scope Improvements and Practical Expedients" ("ASU 2016-12") which provides updates to revenue recognition guidance relating to scope and practical expedients for revenue recognition. In December 2016, the FASB issued ASU 2016-20 "Technical Corrections and Improvements to Topic 606" ("ASU 2016-20") which further provides updates to certain aspects of the revenue recognition guidance. Accordingly, ASU 2014-09, ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20 amends certain aspects of the new revenue standard in ASU 2014-09. The amendments may be applied retrospectively to each prior period (full retrospective) or retrospectively with the cumulative effect recognized as of the date of initial application (modified retrospective). The Company currently anticipates adopting the standard using the modified retrospective method rather than full retrospective method. The Company has not elected for early adoption of the new standard and will adopt it as of January 1, 2018. The Company has substantially completed its evaluation of the impact this ASU and related amendments and interpretations will have on its current revenue recognition model and condensed consolidated financial statements. The Company's revenue is primarily comprised of per-unit royalty revenue and fixed fee license revenue. Based on its evaluation, the Company expects a shift in the method and timing by which it recognizes per-unit royalty revenue. In accordance with current GAAP, the Company records this revenue when royalty reports are received from its customers (typically one quarter in arrears); however, under the new standard, the Company will be required to estimate the amount of this revenue in the quarter when the sales occur. As a result, there will be variances between the estimated per-unit royalty revenue and that based on the actual sales reported by its customers. The Company will adjust the estimate in the following quarter to reflect the actual sales reported by its customers. The Company also expects changes in the way it accounts for fixed fee license revenue. In accordance with current GAAP, fixed fee license revenue has been historically recognized when earned, which generally results in recognition on a straight-line basis over the term of the license. The Company applied the new standard to its existing contracts with fixed license fee arrangements, and concluded that fixed fee license revenue would be recognized at a point in time when the Company satisfies its performance obligations, which typically occurs when the license is granted to the existing licensees. Consequently, the Company expects that deferred revenue will be substantially reduced upon adoption of the new standard as a result of the aforementioned conclusion on fixed-fee licenses. The Company is in the process of validating the quantitative impact of this change on its financial statements upon adoption. The Company acknowledges that the conclusions are drawn from the specific facts and circumstances pertaining to its existing contracts. With the Company’s continuous evolution of technologies and its increasing ability to quantify the value of its innovations to licensees over the life of contract, the Company will need to assess the application of the ASU for each new contract entered after adoption, and determine the appropriate revenue recognition on a case-by-case, industry-by-industry basis. The Company is currently preparing for the conversion and implementation of the new standard to account for revenue transactions. Remaining implementation matters include establishing new policies, procedures, and controls, finalizing appropriate presentation and disclosure changes, and quantifying any adoption date adjustments. The Company expects to complete these remaining implementation efforts by the end of 2017.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of financial instruments measured at fair value on recurring basis	December 31, 2016 Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (In thousands) Assets: U.S. Treasury securities $ — $ 32,907 $ — $ 32,907 Money market accounts 32,031 — — 32,031 Total assets at fair value $ 32,031 $ 32,907 $ — $ 64,938 Financial instruments measured at fair value on a recurring basis as of September 30, 2017 and December 31, 2016 are classified based on the valuation technique in the table below: September 30, 2017 Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total (In thousands) Assets: U.S. Treasury securities $ — $ 28,860 $ — $ 28,860 Money market accounts 6,114 — — 6,114 Total assets at fair value $ 6,114 $ 28,860 $ — $ 34,974
Schedule of short-term investments	Short-term Investments September 30, 2017 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value (In thousands) U.S. Treasury securities $ 28,881 $ — $ (21 ) $ 28,860 Total $ 28,881 $ — $ (21 ) $ 28,860 December 31, 2016 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value (In thousands) U.S. Treasury securities $ 32,914 $ — $ (7 ) $ 32,907 Total $ 32,914 $ — $ (7 ) $ 32,907

ACCOUNTS AND OTHER RECEIVABLES

ACCOUNTS AND OTHER RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2017
Receivables [Abstract]
Schedule of accounts and other receivables	September 30, 2017 December 31, 2016 (In thousands) Trade accounts receivable $ 5,994 $ 1,084 Receivables from vendors and other 484 298 Accounts and other receivables $ 6,478 $ 1,382

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	September 30, 2017 December 31, 2016 (In thousands) Computer equipment and purchased software $ 3,199 $ 3,489 Machinery and equipment 838 882 Furniture and fixtures 1,287 1,290 Leasehold improvements 3,962 3,917 Total 9,286 9,578 Less accumulated depreciation (5,881 ) (5,562 ) Property and equipment, net $ 3,405 $ 4,016

INTANGIBLES AND OTHER ASSETS (T

INTANGIBLES AND OTHER ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
Intangibles And Other Assets [Abstract]
Schedule of intangibles and other assets	September 30, 2017 December 31, 2016 (In thousands) Purchased patents and other purchased intangible assets $ 4,605 $ 4,605 Less: Accumulated amortization of purchased patents and other purchased intangibles (4,605 ) (4,605 ) Purchased patents and other purchased intangible assets, net — — Other assets 351 365 Intangibles and other assets, net $ 351 $ 365

OTHER CURRENT LIABILITIES (Tabl

OTHER CURRENT LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2017
Other Liabilities, Current [Abstract]
Components of other current liabilities	September 30, 2017 December 31, 2016 (In thousands) Accrued legal $ 2,611 $ 3,096 Accrued services 417 473 Income taxes payable 276 164 Other current liabilities 711 676 Total other current liabilities $ 4,015 $ 4,409

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of stock options and awards	September 30, 2017 Common stock shares available for grant 2,867,585 Standard and market condition stock options outstanding 3,815,784 Restricted stock awards outstanding 44,538 RSU's outstanding 627,454
Schedule of employee stock purchase plan	The intrinsic value listed below is calculated as the difference between the market value on the date of purchase and the purchase price of the shares. Nine Months Ended September 30, 2017 Shares purchased under ESPP 48,750 Average price of shares purchased under ESPP $ 6.74 Intrinsic value of shares purchased under ESPP $ 136,000
Schedule of standard and market-based stock options activity	The following table sets forth activity with respect to market condition based stock options granted under the Company’s stock option plans for the nine months ended September 30, 2017 : Nine Months Ended September 30, 2017 Beginning outstanding balance 225,000 Granted 120,830 Exercised — Canceled — Ending outstanding balance 345,830 Aggregate intrinsic value of options exercised $ — The following table sets forth the summary of activity with respect to standard stock options granted under the Company’s stock option plans for the nine months ended September 30, 2017 : Nine Months Ended September 30, 2017 Beginning outstanding balance 3,421,121 Granted 326,978 Exercised (58,023 ) Forfeited (70,306 ) Expired (149,816 ) Ending outstanding balance 3,469,954 Aggregate intrinsic value of options exercised $ 134,000 Weighted average fair value of options granted 3.96
Schedule of information regarding standard and market condition based stock options outstanding	Information regarding these standard stock options outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 Options outstanding 3,469,954 $ 8.21 3.62 $ 3.4 Options vested and expected to vest using estimated forfeiture rates 3,314,281 8.18 3.52 3.3 Options exercisable 2,417,385 7.94 2.86 3.2 Information regarding these market condition based stock options outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 Options outstanding 345,830 $ 8.48 5.42 $ — Options vested and expected to vest using estimated forfeiture rates 324,033 8.47 5.38 — Options exercisable 93,750 8.09 4.42 —
Schedule of restricted stock units activity	RSU activity for the nine months ended September 30, 2017 was as follows: Nine Months Ended September 30, 2017 Beginning outstanding balance 427,192 Awarded 433,015 Released (181,392 ) Forfeited (51,361 ) Ending outstanding balance 627,454 Weighted average fair value on grant date of RSUs $ 8.46 Total fair value of RSUs released 1,853,000
Schedule of information regarding restricted stock units outstanding	Information regarding RSUs outstanding at September 30, 2017 is summarized below: Number of Shares Weighted Average Remaining Contractual Life (years) Aggregate Intrinsic Value (in millions) September 30, 2017 RSUs outstanding 627,454 1.40 $ 5.1 RSUs vested and expected to vest using estimated forfeiture rates 507,542 1.28 4.1
Schedule of restricted stock awards activity	Restricted stock award activity for the nine months ended September 30, 2017 was as follows: Nine Months Ended September 30, 2017 Beginning outstanding balance 77,540 Awarded 44,538 Released (77,540 ) Forfeited — Ending outstanding balance 44,538 Weighted average grant date fair value of restricted stock awarded $ 8.65 Total fair value of restricted stock awards released 671,000
Schedule of stock options, market condition based stock options and employee stock purchase plan, valuation assumptions	The assumptions used to value option grants under the Company’s stock plans were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Standard Stock Options Expected life (in years) 4.6 4.5 4.5 4.5 Volatility 53 % 55 % 53 % 55 % Interest rate 1.7 % 0.8 % 1.7 % 1.1 % Dividend yield N/A N/A N/A N/A Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Market Condition Based Stock Options Expected life (in years) N/A N/A 7.0 7.0 Volatility N/A N/A 55 % 59 % Interest rate N/A N/A 2.0 % 1.6 % Dividend yield N/A N/A N/A N/A Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 Employee Stock Purchase Plan Expected life (in years) 0.5 0.5 0.5 0.5 Volatility 46 % 53 % 48 % 53 % Interest rate 1.1 % 0.4 % 0.9 % 0.4 % Dividend yield N/A N/A N/A N/A
Schedule of stock-based compensation	Total stock-based compensation recognized in the condensed consolidated statements of operations and comprehensive income (loss) is as follows: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (In thousands) Statement of Operations Classifications Sales and marketing $ 317 $ 335 $ 808 $ 895 Research and development 231 257 780 1,041 General and administrative 790 622 2,485 2,867 Total $ 1,338 $ 1,214 $ 4,073 $ 4,803

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Changes in accumulated other comprehensive income	The changes in accumulated other comprehensive income are included in the table below. Nine Months Ended September 30, 2017 Unrealized Gains and Losses on Short-term Investments Foreign Currency Items Total (In thousands) Beginning balance $ (7 ) $ 122 $ 115 Other comprehensive income before reclassifications (14 ) — (14 ) Amounts reclassified from accumulated other comprehensive income — — — Net current period other comprehensive income (14 ) — (14 ) Ending Balance $ (21 ) $ 122 $ 101

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Schedule of income tax provisions	Income tax provisions consisted of the following: Three Months Ended September 30, Nine Months Ended September 30, 2017 2016 2017 2016 (In thousands) Income (loss) from continuing operations before benefit (provision) for income taxes $ (5,243 ) $ 10,778 $ (32,702 ) $ (3,146 ) Benefit (provision) for income taxes (44 ) (3,760 ) (295 ) 1,264 Effective tax rate (0.8 )% 34.9 % (0.9 )% 40.2 %

NET INCOME (LOSS) PER SHARE (Ta

NET INCOME (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Reconciliation used in Computing Basic and Diluted Net Income (Loss) per Share	The following is a reconciliation of the numerators and denominators used in computing basic and diluted net loss per share for both continuing and discontinued operations: Three months ended September 30, Nine months ended September 30, 2017 2016 2017 2016 (in thousands, except per share amounts) Numerator: Income (loss) from continuing operations $ (5,287 ) $ 7,018 $ (32,997 ) $ (1,882 ) Income from discontinued operations, net of tax — — — 649 Net income (loss) $ (5,287 ) $ 7,018 $ (32,997 ) $ (1,233 ) Denominator: Shares used in computation of basic net income (loss) per share (weighted average common shares outstanding) 29,245 28,849 29,155 28,726 Dilutive potential common shares: Stock options, ESPP, restricted Stock and RSUs — 449 — — Shares used in computation of diluted net income (loss) per share 29,245 29,298 29,155 28,726 Basic net income (loss) per share: Continuing operations (0.18 ) 0.24 (1.13 ) (0.07 ) Discontinued operations — — — 0.02 Total $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.05 ) Diluted net income (loss) per share: Continuing operations $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.07 ) Discontinued operations $ — — — $ 0.02 Total $ (0.18 ) $ 0.24 $ (1.13 ) $ (0.05 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	These outstanding securities consisted of the following: September 30, 2017 2016 Standard and market condition stock options outstanding 3,815,784 3,661,163 Restricted stock awards outstanding 44,538 77,540 RSUs outstanding 627,454 527,410 ESPP 10,152 11,441

SIGNIFICANT ACCOUNTING POLICI28

SIGNIFICANT ACCOUNTING POLICIES - ADDITIONAL INFORMATION (Detail)	9 Months Ended
	Sep. 30, 2017Segment
Accounting Policies [Abstract]
Number of reporting segments	1
Number of operating segments	1
Period of royalties notification, minimum	30 days
Period of royalties notification, maximum	45 days

FAIR VALUE MEASUREMENTS - SCHED

FAIR VALUE MEASUREMENTS - SCHEDULE OF FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON RECURRING BASIS (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 34,974	$ 64,938
Short-term investments | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	28,860	32,907
Cash and cash equivalents | Money market accounts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	6,114	32,031
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	6,114	32,031
Quoted Prices in Active Markets for Identical Assets (Level 1) | Short-term investments | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Cash and cash equivalents | Money market accounts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	6,114	32,031
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	28,860	32,907
Significant Other Observable Inputs (Level 2) | Short-term investments | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	28,860	32,907
Significant Other Observable Inputs (Level 2) | Cash and cash equivalents | Money market accounts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	0
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	0
Significant Unobservable Inputs (Level 3) | Short-term investments | U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	0
Significant Unobservable Inputs (Level 3) | Cash and cash equivalents | Money market accounts
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 0	$ 0

FAIR VALUE MEASUREMENTS - SCH30

FAIR VALUE MEASUREMENTS - SCHEDULE OF SHORT-TERM INVESTMENTS (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Schedule of Available-for-sale Securities [Line Items]
Short-term investments, amortized cost	$ 28,881	$ 32,914
Short-term investments, gross unrealized holding gains	0	0
Short-term investments, gross unrealized holding losses	(21)	(7)
Short-term investments, fair value	28,860	32,907
U.S. Treasury securities
Schedule of Available-for-sale Securities [Line Items]
Short-term investments, amortized cost	28,881	32,914
Short-term investments, gross unrealized holding gains	0	0
Short-term investments, gross unrealized holding losses	(21)	(7)
Short-term investments, fair value	$ 28,860	$ 32,907

FAIR VALUE MEASUREMENTS - ADDIT

FAIR VALUE MEASUREMENTS - ADDITIONAL INFORMATION (Detail) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Cash held in banks	$ 13,100,000	$ 24,800,000
Period for contractual maturities of the Company's available-for-sale securities	1 year	1 year
Fair value assets, Level 1 to Level 2	$ 0	$ 0
Fair value assets, Level 2 to Level 1	0	0
Fair value liabilities, Level 1 to Level 2	0	0
Fair value liabilities, Level 2 to Level 1	$ 0	$ 0

ACCOUNTS AND OTHER RECEIVABLE32

ACCOUNTS AND OTHER RECEIVABLES - SCHEDULE OF ACCOUNTS AND OTHER RECEIVABLES (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Receivables [Abstract]
Trade accounts receivable	$ 5,994	$ 1,084
Receivables from vendors and other	484	298
Accounts and other receivables	$ 6,478	$ 1,382

PROPERTY AND EQUIPMENT - SCHEDU

PROPERTY AND EQUIPMENT - SCHEDULE OF PROPERTY AND EQUIPMENT (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, total	$ 9,286	$ 9,578
Less accumulated depreciation	(5,881)	(5,562)
Property and equipment, net	3,405	4,016
Computer equipment and purchased software
Property, Plant and Equipment [Line Items]
Property and equipment, total	3,199	3,489
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and equipment, total	838	882
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, total	1,287	1,290
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, total	$ 3,962	$ 3,917

INTANGIBLES AND OTHER ASSETS -

INTANGIBLES AND OTHER ASSETS - SCHEDULE OF INTANGIBLES AND OTHER ASSETS (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Other assets	$ 351		$ 351		$ 365
Intangibles and other assets, net	351		$ 351		365
Intangible asset - useful life			10 years
Amortization of intangibles	0	$ 1	$ 0	$ 6
Purchased patents and other purchased intangibles
Finite-Lived Intangible Assets [Line Items]
Purchased patents and other purchased intangible assets	4,605		4,605		4,605
Less: Accumulated amortization of purchased patents and other purchased intangibles	(4,605)		(4,605)		(4,605)
Purchased patents and other purchased intangible assets, net	$ 0		$ 0		$ 0

OTHER CURRENT LIABILITIES (Deta

OTHER CURRENT LIABILITIES (Detail) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Other Liabilities, Current [Abstract]
Accrued legal	$ 2,611	$ 3,096
Accrued services	417	473
Income taxes payable	276	164
Other current liabilities	711	676
Total other current liabilities	$ 4,015	$ 4,409

STOCK-BASED COMPENSATION - SCHE

STOCK-BASED COMPENSATION - SCHEDULE OF STOCK OPTIONS AND AWARDS (Detail) - shares	Sep. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares available for grant (in shares)	2,867,585
Standard and market condition stock options outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Standard and market condition stock options outstanding (in shares)	3,815,784
Restricted stock awards outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock outstanding (in shares)	44,538	77,540
RSUs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock outstanding (in shares)	627,454	427,192

STOCK-BASED COMPENSATION - SC37

STOCK-BASED COMPENSATION - SCHEDULE OF EMPLOYEE STOCK PURCHASE PLAN (Detail) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Shares purchased under ESPP (in shares)	48,750	45,825
Average price of shares purchased under ESPP (in dollars per share)	$ 6.74
Intrinsic value of shares purchased under ESPP	$ 136

STOCK-BASED COMPENSATION - SC38

STOCK-BASED COMPENSATION - SCHEDULE OF STANDARD AND MARKET-BASED STOCK OPTIONS ACTIVITY (Detail)	9 Months Ended
	Sep. 30, 2017USD ($)$ / sharesshares
Standard Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Beginning outstanding balance (in shares)	3,421,121
Granted (in shares)	326,978
Exercised (in shares)	(58,023)
Forfeited (in shares)	(70,306)
Expired (in shares)	(149,816)
Ending outstanding balance (in shares)	3,469,954
Aggregate intrinsic value of options exercised (in dollars) | $	$ 134,000
Weighted average fair value of options granted (in dollars per share) | $ / shares	$ 3.96
Market Condition Based Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares [Roll Forward]
Beginning outstanding balance (in shares)	225,000
Granted (in shares)	120,830
Exercised (in shares)	0
Canceled (in shares)	0
Ending outstanding balance (in shares)	345,830
Aggregate intrinsic value of options exercised (in dollars) | $	$ 0

STOCK-BASED COMPENSATION - SC39

STOCK-BASED COMPENSATION - SCHEDULE OF INFORMATION REGARDING STANDARD AND MARKET CONDITION BASED STOCK OPTIONS OUTSTANDING (Detail) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Standard Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock options outstanding (in shares)	3,469,954	3,421,121
Options vested and expected to vest using estimated forfeiture rates, number (in shares)	3,314,281
Options exercisable, number (in shares)	2,417,385
Options outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.21
Options vested and expected to vest using estimated forfeiture rates, Weighted Average Exercise Price (in dollars per share)	8.18
Options exercisable, Weighted Average Exercise Price (in dollars per share)	$ 7.94
Options outstanding, Weighted Average Remaining Contractual Life (years)	3 years 7 months 13 days
Options vested and expected to vest using estimated forfeiture rates, Weighted Average Remaining Contractual Life (years)	3 years 6 months 7 days
Options exercisable, weighted average remaining contractual (years)	2 years 10 months 9 days
Options outstanding, aggregate intrinsic value (in dollars)	$ 3.4
Options vested and expected to vest using estimated forfeiture rates, Aggregate Intrinsic Value (in dollars)	3.3
Options exercisable, aggregate intrinsic value (in dollars)	$ 3.2
Market Condition Based Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock options outstanding (in shares)	345,830	225,000
Options vested and expected to vest using estimated forfeiture rates, number (in shares)	324,033.44
Options exercisable, number (in shares)	93,750
Options outstanding, Weighted Average Exercise Price (in dollars per share)	$ 8.48
Options vested and expected to vest using estimated forfeiture rates, Weighted Average Exercise Price (in dollars per share)	8.47
Options exercisable, Weighted Average Exercise Price (in dollars per share)	$ 8.09
Options outstanding, Weighted Average Remaining Contractual Life (years)	5 years 5 months 1 day
Options vested and expected to vest using estimated forfeiture rates, Weighted Average Remaining Contractual Life (years)	5 years 4 months 17 days
Options exercisable, weighted average remaining contractual (years)	4 years 5 months 1 day
Options outstanding, aggregate intrinsic value (in dollars)	$ 0
Options vested and expected to vest using estimated forfeiture rates, Aggregate Intrinsic Value (in dollars)	0
Options exercisable, aggregate intrinsic value (in dollars)	$ 0

STOCK-BASED COMPENSATION - SC40

STOCK-BASED COMPENSATION - SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY (Detail) - RSUs outstanding - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted stock outstanding (in shares)	627,454	427,192
Awarded (in shares)	433,015
Released (in shares)	(181,392)
Forfeited (in shares)	(51,361)
Ending outstanding balance (in shares)	627,454
Weighted average fair value on grant date of RSUs (in dollars per share)	$ 8.46
Total fair value of RSUs released (in dollars)	$ 1,853

STOCK-BASED COMPENSATION - SC41

STOCK-BASED COMPENSATION - SCHEDULE OF INFORMATION REGARDING RESTRICTED STOCK UNITS OUTSTANDING (Detail) - RSUs outstanding - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs outstanding, number (in shares)	627,454	427,192
RSUs vested and expected to vest using estimated forfeiture rates, number (in shares)	507,542
RSUs outstanding, Weighted Average Remaining Contractual Life (years)	1 year 4 months 24 days
RSUs vested and expected to vest using estimated forfeiture rates, Weighted Average Remaining Contractual Life (years)	1 year 3 months 10 days
RSUs outstanding, aggregate intrinsic value (in dollars)	$ 5.1
RSUs vested and expected to vest using estimated forfeiture rates, aggregate intrinsic value (in dollars)	$ 4.1

STOCK-BASED COMPENSATION - SC42

STOCK-BASED COMPENSATION - SCHEDULE OF RESTRICTED STOCK AWARDS ACTIVITY (Detail) - Restricted stock awards outstanding $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Restricted stock outstanding (in shares)	77,540
Awarded (in shares)	44,538
Released (in shares)	(77,540)
Forfeited (in shares)	0
Ending outstanding balance (in shares)	44,538
Weighted average fair value on grant date of RSUs (in dollars per share) | $ / shares	$ 8.65
Total fair value of restricted stock awards released (in dollars) | $	$ 671

STOCK-BASED COMPENSATION - SC43

STOCK-BASED COMPENSATION - SCHEDULE OF STOCK OPTIONS, MARKET CONDITION BASED STOCK OPTIONS AND EMPLOYEE STOCK PURCHASE PLAN VALUATION ASSUMPTIONS (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)	6 months	6 months	6 months	6 months
Volatility	46.00%	53.00%	48.00%	53.00%
Interest rate	1.10%	0.40%	0.90%	0.40%
Standard Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)	4 years 7 months 6 days	4 years 6 months	4 years 6 months 3 days	4 years 6 months 3 days
Volatility	53.00%	55.00%	53.00%	55.00%
Interest rate	1.70%	0.80%	1.70%	1.10%
Market Condition Based Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)			7 years	7 years
Volatility			55.00%	59.00%
Interest rate			2.00%	1.60%

STOCK-BASED COMPENSATION - SC44

STOCK-BASED COMPENSATION - SCHEDULE OF STOCK-BASED COMPENSATION (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	$ 1,338	$ 1,214	$ 4,073	$ 4,803
Sales and marketing
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	317	335	808	895
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	231	257	780	1,041
General and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	$ 790	$ 622	$ 2,485	$ 2,867

STOCK-BASED COMPENSATION - ADDI

STOCK-BASED COMPENSATION - ADDITIONAL INFORMATION (Detail) - USD ($)	Jun. 02, 2017	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options for every share issued (in shares)		1.75
Percentage of fair market value on the purchase date		85.00%
Maximum number of shares per employee (in shares)		2,000
Employee stock purchase plan offering period		6 months
Maximum value of shares per employee		$ 25,000
Common stock reserved for issuance (in shares)		1,000,000
Shares purchased by employee since inception of ESPP (in shares)		698,133
Shares purchased under ESPP (in shares)		48,750	45,825
Unrecognized compensation cost		$ 7,300,000
Standard and market condition stock options outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period (years)		4 years
Shares reserved for issuance (in shares)	3,476,850
Standard and market condition stock options outstanding | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award expiration period (years)		7 years
Standard and market condition stock options outstanding | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award expiration period (years)		10 years
Restricted stock awards outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period (years)		1 year
Unrecognized compensation cost, recognized over an estimated weighted-average period (years)		8 months 1 day
RSUs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period (years)		3 years
Unrecognized compensation cost, recognized over an estimated weighted-average period (years)		2 years 4 months 13 days
Standard Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, recognized over an estimated weighted-average period (years)		2 years 3 months 7 days
Market Condition Based Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, recognized over an estimated weighted-average period (years)		2 years 3 months 29 days

STOCKHOLDERS' EQUITY - CHANGES

STOCKHOLDERS' EQUITY - CHANGES IN ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2017USD ($)
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Beginning balance	$ 115
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income before reclassifications	(14)
Amounts reclassified from accumulated other comprehensive income	0
Net current period other comprehensive income	(14)
Ending balance	101
Unrealized Gains and Losses on Short-term Investments
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Beginning balance	(7)
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income before reclassifications	(14)
Amounts reclassified from accumulated other comprehensive income	0
Net current period other comprehensive income	(14)
Ending balance	(21)
Foreign Currency Items
Reclassification from Accumulated Other Comprehensive Income, Current Period, Net of Tax [Abstract]
Beginning balance	122
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other comprehensive income before reclassifications	0
Amounts reclassified from accumulated other comprehensive income	0
Net current period other comprehensive income	0
Ending balance	$ 122

STOCKHOLDERS' EQUITY - ADDITION

STOCKHOLDERS' EQUITY - ADDITIONAL INFORMATION (Detail) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Oct. 22, 2014	Nov. 01, 2007
Equity [Abstract]
Stock repurchase program, additional authorized amount					$ 30,000,000	$ 50,000,000
Repurchased shares (in shares)	48,687	105,750	48,687	105,750
Repurchased shares, value	$ 328,000	$ 729,000	$ 328,000	$ 729,000
Stock repurchased program, average cost (in dollars per share)	$ 6.73	$ 6.90	$ 6.73	$ 6.90
Stock repurchase program, remaining available repurchase amount	$ 33,400,000		$ 33,400,000

DISCONTINUED OPERATIONS (Detail

DISCONTINUED OPERATIONS (Details) - USD ($) $ in Thousands	Dec. 31, 2009	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Discontinued Operations and Disposal Groups [Abstract]
Income from discontinued operations	$ 187
Disposal group, including discontinued operation, consideration	2,700
Disposal group, including discontinued operation, cash and cash equivalents	320
Disposal group, including discontinued operation, accounts, notes and loans receivable, net	$ 2,400
Proceeds for discontinued operations		$ 0		$ 1,000	$ 0	$ 1,000
Income from discontinued operations, net of tax		$ 0	$ 0	649	$ 0	$ 649
Discontinued operation, tax effect of discontinued operation				$ 351

INCOME TAXES - SCHEDULE OF INCO

INCOME TAXES - SCHEDULE OF INCOME TAX PROVISIONS (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Income Tax Disclosure [Abstract]
Income (loss) from continuing operations before benefit (provision) for income taxes	$ (5,243)	$ 10,778	$ (32,702)	$ (3,146)
Benefit (provision) for income taxes	$ (44)	$ (3,760)	$ (295)	$ 1,264
Effective tax rate	(0.80%)	34.90%	(0.90%)	40.20%

INCOME TAXES - ADDITIONAL INFOR

INCOME TAXES - ADDITIONAL INFORMATION (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Benefit (provision) for income taxes	$ 44	$ 3,760	$ 295	$ (1,264)
Prepaid income taxes	0		0		$ (4,997)
Retained earnings (accumulated deficit)	(159,322)		(159,322)		(119,329)
Unrecognized tax benefits	6,300		6,300
Unrecognized tax benefits, interest	8		8
Unrecognized tax benefits that would affect the Company's effective tax rate	97		97
Deferred income tax assets	437		437
Deferred income tax liabilities	36		36
Valuation allowance of deferred tax assets	$ 42,300		$ 42,300
New Accounting Pronouncement, Early Adoption, Effect [Member] | Accounting Standards Update 2016-16 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepaid income taxes					7,000
Retained earnings (accumulated deficit)					$ (7,000)

NET INCOME (LOSS) PER SHARE - B

NET INCOME (LOSS) PER SHARE - BASIC AND DILUTED NET INCOME (LOSS) (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Numerator:
Income (loss) from continuing operations	$ (5,287)	$ 7,018		$ (32,997)	$ (1,882)
Income from discontinued operations, net of tax	0	0	$ 649	0	649
Net income (loss)	$ (5,287)	$ 7,018		$ (32,997)	$ (1,233)
Denominator:
Shares used in computation of basic net income (loss) per share (weighted average common shares outstanding)	29,245	28,849		29,155	28,726
Stock options, ESPP, Restricted Stock and RSUs (in shares)	0	449		0	0
Shares used in computation of diluted net income (loss) per share (weighted average common shares outstanding)	29,245	29,298		29,155	28,726
Basic net income (loss) per share:
Basic net loss per share - Continuing operations (in dollars per share)	$ (0.18)	$ 0.24		$ (1.13)	$ (0.07)
Basic net loss per share - Discontinued operations (in dollars per share)	0	0		0	0.02
Basic net loss per share (in dollars per share)	(0.18)	0.24		(1.13)	(0.05)
Diluted net income (loss) per share:
Diluted net loss per share - Continuing operations (in dollars per share)	(0.18)	0.24		(1.13)	(0.07)
Diluted net loss per share - Discontinued operations (in dollars per share)	0	0		0	0.02
Diluted net loss per share (in dollars per share)	$ (0.18)	$ 0.24		$ (1.13)	$ (0.05)
Options to purchase shares of common stock (in shares)		2,700
Average fair value price per share of common stock (in dollars per share)		$ 7.41

NET INCOME (LOSS) PER SHARE - O

NET INCOME (LOSS) PER SHARE - OUTSTANDING SECURITIES (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)	2,700,000
Standard and market condition stock options outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)		3,815,784	3,661,163
Restricted stock awards outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)		44,538	77,540
RSUs outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)		627,454	527,410
ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)		10,152	11,441

CONTINGENCIES (Details)

CONTINGENCIES (Details) - Sep. 29, 2017 $ in Millions	USD ($)	KRW (₩)
Samsung v. Immersion | Pending litigation | Tax claims
Loss Contingencies [Line Items]
Loss contingency, damages sought, value	$ 6.3	₩ 7,841,324,165