Actuate (BIRT) Inactive 10-K7 Mar 142013 FY Annual reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Feb. 28, 2014	Jun. 30, 2013
Document Information [Line Items]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Trading Symbol	'BIRT	'	'
Entity Registrant Name	'ACTUATE CORP	'	'
Entity Central Index Key	'0001062478	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Common Stock, Shares Outstanding	'	47,079,224	'
Entity Public Float	'	'	$288,720,912

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$41,750	$37,483
Short-term investments	38,150	28,967
Accounts receivable, net of allowances of $418 and $394 at December 31, 2013 and 2012, respectively	27,418	33,053
Other current assets	8,251	9,098
Total current assets	115,569	108,601
Property and equipment, net	6,119	7,805
Goodwill	51,962	51,821
Purchased intangibles, net	8,588	11,163
Non-current deferred tax assets, net	13,019	12,214
Other assets	824	911
Assets, Total	196,081	192,515
Current liabilities:	'	'
Accounts payable	1,586	1,976
Current portion of restructuring liabilities	262	509
Accrued compensation	5,795	6,504
Other accrued liabilities	5,420	5,626
Deferred revenue	46,293	43,438
Total current liabilities	59,356	58,053
Long-term liabilities:	'	'
Notes payable	889	843
Other liabilities	3,177	3,157
Long-term deferred revenue	1,640	2,978
Long-term income taxes payable	2,177	2,127
Total long-term liabilities	7,883	9,105
Commitments and contingencies (Notes 8 and 14)	'	'
Stockholders' equity:	'	'
Preferred stock, $0.001 par value, issuable in series; 5,000,000 shares authorized; none issued or outstanding	'	'
Common stock, $0.001 par value, 100,000,000 shares authorized; issued 92,286,427 and 89,179,966 shares in fiscal 2013 and 2012, respectively; outstanding 47,710,244 and 48,220,978 shares in fiscal 2013 and 2012, respectively	48	48
Additional paid-in capital	260,060	237,731
Treasury stock, at cost; 44,576,183 and 40,958,988 shares in fiscal 2013 and 2012, respectively	-198,531	-172,880
Accumulated other comprehensive income	2,204	2,198
Retained earnings	65,061	58,260
Total stockholders' equity	128,842	125,357
Liabilities and Equity, Total	$196,081	$192,515

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accounts receivable, allowances	$418	$394
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	92,286,427	89,179,966
Common stock, shares outstanding	47,710,244	48,220,978
Treasury stock, at cost	44,576,183	40,958,988

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues:	'	'	'
License fees	$60,549	$57,886	$49,172
Services	73,968	80,933	85,771
Total revenues	134,517	138,819	134,943
Costs and expenses:	'	'	'
Cost of license fees	2,122	1,918	1,887
Cost of services	17,246	20,349	20,682
Sales and marketing	55,600	49,792	42,432
Research and development	25,257	23,996	24,272
General and administrative	22,682	22,508	20,903
Amortization of purchased intangibles	1,166	1,203	1,296
Asset impairment	'	'	1,681
Restructuring charges	1,064	496	889
Total costs and expenses	125,137	120,262	114,042
Income from operations	9,380	18,557	20,901
Interest income and other income/(expense), net	-19	235	-355
Interest expense	-185	-361	-936
Income before provision for income taxes	9,176	18,431	19,610
Provision for income taxes	2,375	8,128	7,623
Net income	$6,801	$10,303	$11,987
Basic net income per share	$0.14	$0.21	$0.25
Shares used in basic net income per share calculation	48,064	49,033	47,309
Diluted net income per share	$0.13	$0.20	$0.23
Shares used in diluted net income per share calculation	50,959	52,452	51,497

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income	$6,801	$10,303	$11,987
Other comprehensive income (loss):	'	'	'
Foreign currency translation	27	727	-22
Net unrealized gain/(loss) on securities	-21	52	-40
Total comprehensive income	$6,807	$11,082	$11,925

CONSOLIDATED_STATEMENTS_OF_STO

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
In Thousands, except Share data	Total	Common Stock	Additional Paid-in Capital	Treasury Stock	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Beginning Balance at Dec. 31, 2010	$91,929	$46	$192,048	($137,335)	$1,200	$35,970
Beginning Balance (shares) at Dec. 31, 2010	'	80,764,172	'	-35,151,217	'	'
Net income	11,987	'	'	'	'	11,987
Net unrealized gain on available-for-sale securities	-40	'	'	'	-40	'
Currency translation	-22	'	'	'	-22	'
Issuance of common stock upon exercise of stock options (in shares)	4,042,132	4,102,658	'	'	'	'
Issuance of common stock upon exercise of stock options	12,809	4	12,805	'	'	'
Issuance of common stock under Employee Stock Purchase Plan (in shares)	403,814	403,814	'	'	'	'
Issuance of common stock under Employee Stock Purchase Plan	1,562	'	1,562	'	'	'
Stock-based compensation	5,164	'	5,164	'	'	'
Stock repurchase	-9,998	-2	'	-9,996	'	'
Stock repurchase (in shares)	'	'	'	-1,600,967	'	'
Adjustment to the value of non-controlling interest in subsidiary	99	'	99	'	'	'
Tax benefits from employee stock options	3,373	'	3,092	'	281	'
Ending Balance at Dec. 31, 2011	116,863	48	214,770	-147,331	1,419	47,957
Ending Balance (shares) at Dec. 31, 2011	'	85,270,644	'	-36,752,184	'	'
Net income	10,303	'	'	'	'	10,303
Net unrealized gain on available-for-sale securities	52	'	'	'	52	'
Currency translation	727	'	'	'	727	'
Issuance of common stock upon exercise of stock options (in shares)	3,527,905	3,535,546	'	'	'	'
Issuance of common stock upon exercise of stock options	10,620	4	10,616	'	'	'
Issuance of common stock under Employee Stock Purchase Plan (in shares)	373,776	373,776	'	'	'	'
Issuance of common stock under Employee Stock Purchase Plan	1,710	1	1,709	'	'	'
Stock-based compensation	8,018	'	8,018	'	'	'
Stock repurchase	-25,554	-5	'	-25,549	'	'
Stock repurchase (in shares)	'	'	'	-4,206,804	'	'
Tax benefits from employee stock options	2,618	'	2,618	'	'	'
Ending Balance at Dec. 31, 2012	125,357	48	237,731	-172,880	2,198	58,260
Ending Balance (shares) at Dec. 31, 2012	'	89,179,966	'	-40,958,988	'	'
Net income	6,801	'	'	'	'	6,801
Net unrealized gain on available-for-sale securities	-21	'	'	'	-21	'
Currency translation	27	'	'	'	27	'
Issuance of common stock upon exercise of stock options (in shares)	2,830,342	2,729,283	'	115,766	'	'
Issuance of common stock upon exercise of stock options	11,961	3	11,480	478	'	'
Issuance of common stock under Employee Stock Purchase Plan (in shares)	377,178	377,178	'	'	'	'
Issuance of common stock under Employee Stock Purchase Plan	1,799	1	1,798	'	'	'
Stock-based compensation	7,324	'	7,324	'	'	'
Stock repurchase	-26,133	-4	'	-26,129	'	'
Stock repurchase (in shares)	'	'	'	-3,732,961	'	'
Tax benefits from employee stock options	1,727	'	1,727	'	'	'
Ending Balance at Dec. 31, 2013	$128,842	$48	$260,060	($198,531)	$2,204	$65,061
Ending Balance (shares) at Dec. 31, 2013	'	92,286,427	'	-44,576,183	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating activities	'	'	'
Net income	$6,801	$10,303	$11,987
Adjustments to reconcile net income to net cash from operating activities:	'	'	'
Stock-based compensation expense, net of liability-based awards	7,324	7,279	5,164
Excess tax benefits from stock-based compensation	-1,635	-3,054	-3,485
Amortization of purchased intangibles	2,542	2,306	2,390
Amortization of debt issuance cost	49	70	282
Bad debt expense	-94	107	-21
Depreciation and amortization	2,124	2,186	1,945
Change in valuation allowance on deferred tax assets	1,400	475	-716
Accretion/amortization on short-term investments	-104	180	-185
Write-off of debt issuance cost	188	'	'
Fixed asset write-off	155	'	'
Gain on liquidation of investments	-416	'	'
Impairment and other asset adjustments	'	175	1,681
Change in operating assets and liabilities, net of effects of acquisition:	'	'	'
Accounts receivable, net	5,729	-5,797	1,819
Other current assets	818	-2,605	-43
Accounts payable	-397	-125	-173
Accrued compensation	-709	238	42
Other accrued liabilities	-206	191	821
Deferred tax assets, net of liabilities	-1,210	2,385	1,279
Income taxes receivable/payable	836	1,127	975
Other deferred liabilities	-31	3,136	-248
Restructuring liabilities	-195	305	-1,107
Deferred revenue	1,517	1,458	-1,185
Net cash provided by operating activities	24,486	20,340	21,222
Investing activities	'	'	'
Purchases of property and equipment	-586	-5,572	-640
Proceeds from maturities of short-term investments	39,886	31,863	64,383
Purchase of short-term investments	-48,984	-32,288	-46,853
Acquisitions, net of cash acquired	'	-4,465	'
Net change in other non-current assets	-1	-139	111
Net cash provided by (used in) investing activities	-9,685	-10,601	17,001
Financing activities	'	'	'
Pay-down of credit facility and other debt obligations	-93	-1,394	-39,975
Excess tax benefits from stock-based compensation	1,635	3,054	3,485
Purchase of minority shares of Actuate Japan	'	'	-594
Proceeds from issuance of common stock	13,728	12,289	14,371
Stock repurchases	-26,133	-25,554	-9,998
Tax withholdings related to net share settlements of restricted stock units (RSUs)	-50	'	'
Net cash used in financing activities	-10,913	-11,605	-32,711
Effect of exchange rate changes on cash and cash equivalents	379	590	-22
Net increase (decrease) in cash and cash equivalents	4,267	-1,276	5,490
Cash and cash equivalents at the beginning of the year	37,483	38,759	33,269
Cash and cash equivalents at the end of the year	41,750	37,483	38,759
Supplemental disclosure of cash flow information	'	'	'
Cash paid for interest	105	288	773
Cash paid for income taxes	$1,096	$3,635	$6,408

Summary_of_Significant_Account

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Summary of Significant Accounting Policies

Actuate Software Corporation was incorporated in November 1993 in the State of California and reincorporated in the State of Delaware in July 1998 as Actuate Corporation (“We”, “Actuate” or the “Company”). Actuate enabled solutions help its enterprise customers maximize revenue, cut costs, create more effective customer communications, streamline operations and create competitive advantage. Applications built using Actuate’s products have delivered personalized analytics and insights to users and developers worldwide. Developers download open source BIRT, the open source Eclipse interactive development environment (IDE)-based project founded and co-led by Actuate, to enhance and deploy BIRT-based applications and to deliver personalized analytics and insights to customers, partners and employees.

Enterprises use Actuate products to create customer-facing, Big Data analytics and customer communications management (CCM) applications with intuitive and visually-engaging experiences that provide unique insights from multiple data sources, delivered securely across high volume of users and devices with proven scalability to millions of users. Developers use BIRT and BIRT iHub™, Actuate’s commercial deployment platform for BIRT-based applications, to develop and deploy high scale applications that deliver information personalized for each user to enrich the brand experience and gain competitive advantage. BIRT iHub further ensures organizations can gain effective insights from Big Data and take advantage of mobile touch devices. Actuate’s BIRT Analytics™ delivers self-service predictive analytics to enhance customer engagement from Big Data. BIRT Content Services™ empowers ECM architects to easily transform, personalize and archive high volume content. Actuate’s goal is to ensure that its customers can seamlessly incorporate information and business analysis into their day-to-day activities and decision-making, enabling organizations to explore new avenues for improving the bottom line.

Actuate’s principal executive offices are located at the BayCenter Campus at 951 Mariners Island Boulevard, in San Mateo, California. Actuate’s telephone number is 650-645-3000. Actuate maintains Web sites at www.actuate.com, developer.actuate.com, www.birtondemand.com andwww.quiterian.com. The information posted on our Web sites is not incorporated into this Annual Report.

Basis of Presentation

The consolidated financial statements include the accounts of Actuate and its wholly-owned subsidiaries. Actuate has offices throughout North America, Europe and Asia including offices in the United States, Canada, Switzerland, United Kingdom, Germany, France, Spain, Singapore, Australia, Japan and China. All intercompany balances and transactions have been eliminated.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States, or GAAP, requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes. On a regular basis, Actuate evaluates estimates, including those related to the following:

•

account receivable allowances, goodwill impairment, intangible assets, income taxes, restructuring charges, stock options and employee stock purchase plan shares, and fair value of purchased valuation allowances for deferred tax assets, consideration paid and assets acquired and liabilities assumed in business combinations.

Actual results could differ materially from those estimates, particularly in light of the uncertain economic environment.

Revenues

Actuate generates revenues from the sales of software licenses and related services. The Company receives software license revenues from licensing its products directly to end-users and indirectly through resellers, system integrators and original equipment manufacturers (OEMs). The Company receives service revenues from maintenance contracts, consulting services and training that Actuate performs for customers.

For sales to end-user customers, Actuate recognizes license revenues when a license agreement has been signed by both parties or a definitive agreement has been received from the customer, the product has been physically shipped or electronically made available, there are no unusual uncertainties surrounding the product acceptance, the fees are fixed or determinable, collectability is probable and vendor-specific objective evidence (VSOE) of fair value exists to allocate the fee to the undelivered elements of the arrangement. Vendor-specific objective evidence of fair value of sales to end users is based on the price charged when an element is sold separately.

Actuate has not established vendor-specific objective evidence of fair value for its licenses. Therefore, the Company recognizes revenues from software arrangements with multiple elements involving software licenses under the residual method, which means the fair value of the undelivered elements is deferred while the remaining value of the arrangement is allocated to the delivered elements. If we are unable to determine the fair value of the undelivered elements, it is not possible to allocate revenues separately to the undelivered elements in the arrangement and consequently, the entire amount of the arrangement fee is recognized ratably over the performance period of that undelivered element, assuming all other revenue recognition criteria are satisfied. If the license agreement contains payment terms that would indicate that the fee is not fixed or determinable, revenues are recognized as the payments become due and payable, assuming that all other revenue recognition criteria are met.

Actuate enters into reseller and distributor arrangements that typically give such distributors and resellers the right to distribute its products to end-users headquartered in specified territories. Actuate recognizes license revenues from arrangements with U.S. resellers and distributors when there is persuasive evidence of an arrangement with the reseller or distributor, the product has been shipped, the fees are fixed or determinable, collectability is probable and vendor-specific objective evidence of fair value exists to allocate the fee to the undelivered elements of the arrangement. Actuate recognizes license revenues from arrangements with international resellers and distributors upon receipt of evidence of sell-through and when all other revenue recognition criteria have been met. If it is not practical to obtain evidence of sell-through, the Company defers revenues until the end-user has been identified and cash has been received. In some instances there is a timing difference between when a reseller completes its sale to the end-user and the period in which Actuate receives the documentation required for revenue recognition. Because Actuate delays revenue recognition until the reporting period in which the required documentation is obtained, it may recognize revenue in a period subsequent to the period in which the reseller completes the sale to its end-user.

Actuate also enters into OEM arrangements that provide for license fees based on the bundling or embedding of its products with the OEM’s products. These arrangements generally provide for fixed, irrevocable royalty payments. Actuate recognizes license fee revenues from U.S. and international OEM arrangements when a license agreement has been executed by both parties, the product has been shipped, there are no unusual uncertainties surrounding the product acceptance, the fees are fixed or determinable, collectability is probable and vendor-specific objective evidence of fair value exists to allocate the fee to the undelivered elements of the arrangement.

Actuate also has two software-as-a-service (SaaS) offerings called BIRT Performance Analytics onDemand and BIRT onDemand. Actuate recognizes revenue on these licenses ratably over the term of the underlying arrangement. Revenues from Actuate’s SaaS offerings are reported as services revenue in the Company’s Consolidated Statement of Income.

The Company establishes vendor specific objective evidence of fair value for maintenance and support using a “bell-shaped curve” approach for certain types of license transactions, and uses a “stated maintenance renewal” approach for other categories of license transactions. When applying the “bell-shaped curve” approach the Company analyzes all maintenance renewal transactions over the past twelve months for that category of license and plots those data points on a bell-shaped curve to ensure that a high percentage of the data points are within an acceptable margin of the established VSOE rate. This analysis is performed quarterly.

When applying the “state renewal rate” approach, the Company ensures that the individual license transaction includes a clear and substantive renewal rate explicitly stated in the documentation for the transaction. Furthermore, the Company ensures that it has a practice of consistently renewing those transactions at the contractual rate. This is done by reviewing maintenance renewals on these contracts and making sure that a very high percentage are renewed at the renewal rates stipulated in the contract.

The Company assesses the collectability of fees from end-users based on payment history and current credit profile. When a customer is not deemed credit-worthy, revenues are deferred and recognized upon cash receipt.

Actuate recognizes maintenance revenues, which consist of fees for ongoing support and unspecified product updates, ratably over the term of the contract, typically one year. Consulting revenues are primarily related to standard implementation and configuration. Training revenues are generated from classes offered at the Company’s offices and customer locations. Revenues from consulting and training services are typically recognized as the services are performed. When a contract includes both license and service elements, the license fee is typically recognized on delivery of the software, assuming all other revenue recognition criteria are met, provided services do not include significant customization or modification of the product and are not otherwise essential to the functionality of the software.

Cash, Cash Equivalents and Investments

Cash and cash equivalents consist of cash deposited with banks and highly liquid, high-quality instruments with maturities at the date of purchase of 90 days or less. Such instruments typically include money market securities, commercial paper, and other high quality debt instruments. In accordance with Financial Accounting Standards Board (“FASB”) authoritative guidance related to accounting for certain investments in debt and equity securities, and based on its intentions regarding these instruments, the Company classifies all of its short-term investments as available-for-sale, and accounts for these investments at fair value. Short-term investments consist primarily of high quality debt securities with original maturities over 90 days, and may include corporate notes, United States government agency notes, and municipal notes. The cost of securities sold is based on the specific identification method.

Fair Values of Financial Instruments

The carrying value of the Company’s financial instruments, including cash and cash equivalents, investments, accounts receivable, accounts payable and notes payable approximates fair value due to the short term nature of these instruments. The Company maintains its cash, cash equivalents and investments with high quality financial institutions and limits its investment in individual securities based on the type and credit quality associated with such investments.

The Company performs ongoing credit evaluations of its customers and generally does not require collateral on accounts receivable. The Company maintains allowances for potential credit losses. There were two customers that accounted for more than 10% of the Company’s net accounts receivable balance at December 31, 2013. There was one customer that accounted for more than 10% of the Company’s net accounts receivable balance at December 31, 2012.

Concentration of Credit Risk

The Company’s cash and cash equivalents are mainly deposited with several major financial institutions. At times, deposits in these institutions exceed the amount of insurance provided on such deposits. The Company has not experienced any losses in such accounts and believes that it is not exposed to any significant risk on these balances. Financial instruments that potentially subject the Company to credit risk principally consist of investments and accounts receivable. Actuate places its investments with high-credit-quality institutions and limits its investment in individual securities based on the type and credit quality associated with such investments. The Company sells to a diverse customer base, predominantly to customers in the United States and Europe. No single customer has accounted for more than 10% of total sales in any period presented. Actuate does not require collateral on sales with credit terms.

Allowance for Doubtful Accounts

The Company’s accounts receivable is subject to collection risks. The Company’s gross accounts receivable is reduced for this risk by an allowance for doubtful accounts. This allowance is for estimated losses resulting from the inability of Actuate’s customers to make required payments. It is an estimate and is regularly evaluated for adequacy by taking into consideration a combination of factors. The Company looks at factors such as past collection experience, credit quality of the customer, age of the receivable balance, and current economic conditions. These facts are reviewed to determine whether a specific reserve for bad debt should be recorded to reduce the related receivable to the amount believed to be collectible. The Company also ceases recognizing revenues on any outstanding domestic maintenance renewal invoices which are older than 90 days past due.

The Company also records unspecified reserves for bad debts for all other customers based on a variety of factors, including length of time the receivables are past due and historical collection experience. Reserve percentages are applied to various aged categories of receivables based on historical collection experience to determine how much of an unspecified reserve is needed. The use of different estimates or assumptions could produce different allowance balances. If the financial condition of Actuate’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances might be required. Accounts are charged against the allowance for doubtful accounts once collection efforts are unsuccessful. Historically, such losses have been within management’s expectations.

Software Development Costs

Software development costs associated with new products and enhancements to existing software products are expensed as incurred until technological feasibility in the form of a working model has been established. To date, the time period between the establishment of technological feasibility and completion of software development has been short, and no significant development costs have been incurred during that period.

Property and Equipment

Property and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is provided using the straight-line method over the estimated useful lives of the respective assets, which range from two to seven years. Leasehold improvements are amortized over the shorter of the lease term or estimated useful life, which range from four to ten years.

Goodwill and Other Purchased Intangible Assets

The Company evaluates goodwill for impairment, at a minimum, on an annual basis in the fourth quarter of each fiscal year, and whenever events and changes in circumstances suggest that the carrying amount may not be recoverable. Goodwill is tested at the reporting unit level by comparing the reporting unit’s carrying amount, including goodwill, to the fair value of the reporting unit. The Company begins its impairment test by applying a “Market” approach. Given the Company has one reporting unit; this approach involves comparing the market capitalization of the Company to its carrying value. If this “Market” approach derives a fair value that significantly exceeds the carrying value of the Company then no further testing is performed. However, if the “Market” approach indicates the fair value does not significantly exceed the carrying value of the Company, the Company performs a supplemental calculation of the estimated fair value of the reporting unit using an “Income” approach. The Company then considers the results of both the “Market” approach and “Income” approach to determine whether or not it is necessary to move to the second step of the goodwill impairment analysis in order to measure the amount of any impairment loss.

Thus far, the “Market” approach has consistently indicated that the estimated fair value of the reporting unit was significantly higher than the carrying value.

The purchased intangible assets are being amortized over their expected useful lives of five to seven years using the straight-line method. See Note 6 for further discussion.

Impairment of Long-Lived Assets

The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of any asset to future net undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the excess of the carrying amount of the assets over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less the costs to sell.

Stock-based Compensation

The Company recognizes stock-based compensation expense over the service period for awards that are expected to vest based on the fair value measurement for all share-based payment awards made to our employees and directors, including employee stock options, restricted stock units (“RSUs”), market-performance based restricted stock units (“MSUs”) and employee stock purchases. The Company calculates the fair value of each restricted stock award based on its stock price on the date of grant. The Company values the MSUs using the Monte Carlo simulation model and amortizes the compensation expense over the requisite performance and service periods. The Company calculates the fair value of each stock option award on the date of grant using the Black-Scholes-Merton option pricing model. The determination of fair value is affected by the Company’s stock price as well as assumptions regarding a number of highly complex and subjective variables. The use of a Black-Scholes-Merton model requires extensive actual employee exercise behavior data and a number of complex assumptions including expected life, expected volatility, and risk-free interest rate. As a result, the future stock-based compensation expense may differ from the Company’s historical amounts. The Company’s estimate of volatility is based upon the historical volatility experienced in its stock price. To the extent volatility of the Company’s stock price increases in the future, its estimates of the fair value of options granted in the future could increase, thereby increasing stock-based compensation expense in future periods. In addition, the Company applies an expected forfeiture rate when amortizing stock-based compensation expense. The Company’s estimate of the forfeiture rate is based primarily upon historical experience. To the extent the Company revises this estimate in the future its stock-based compensation expense could be materially impacted in the quarter of revision, as well as in following quarters. The Company’s estimate of the expected term of options granted is derived from historical share option exercise experience. In the future, the Company may change its estimate of the expected term, which would impact the fair value of the Company’s options granted in the future.

Acquisitions—Purchase Price Allocation

The Company allocates the purchase price of an acquired business to the tangible and intangible assets acquired and liabilities assumed, based on their respective fair values at the acquisition date. The excess of purchase price over the fair value of the underlying acquired net tangible and intangible assets, if any, is recorded as goodwill. Management estimates the fair value of assets and liabilities based upon quoted market prices, and widely accepted valuation techniques. Although the Company believes the assumptions and estimates it has made are reasonable, they are based in part on historical experience and information obtained from the management of the acquired companies and are inherently uncertain. Examples of critical estimates in valuing certain of the intangible assets the Company has acquired or may acquire in the future include but are not limited to:

•

future expected cash flows from software license sales, subscriptions, support agreements, consulting contracts and acquired developed technologies and patents;

•

expected costs to develop the in-process research and development into commercially viable products and estimated cash flows from the projects when completed;

•

the acquired company’s trade name and trademarks as well as assumptions about the period of time the acquired trade name and trademarks will continue to be used in the combined company’s product portfolio; and

•

discount rates.

In connection with the purchase price allocations for our acquisitions, the Company estimates the fair value of the deferred revenue obligations assumed as well as the fair value of any potential earn-outs.

While the Company uses its best estimates and assumptions as a part of the purchase price allocation process to accurately value assets acquired and liabilities assumed at the acquisition date, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, subsequent adjustments, if any, are recorded to the Company’s consolidated statements of income. For additional discussion, see Note 2.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs are included in sales and marketing expense and amounted to $574,000, $814,000 and $744,000 in fiscal years 2013, 2012 and 2011, respectively.

Income Taxes

We provide for the effect of income taxes in our Consolidated Financial Statements using the asset and liability method which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, net operating loss carryovers, and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. We also apply a two-step approach to determining the financial statement recognition and measurement of uncertain tax positions.

Income tax expense or benefit is recognized for the amount of taxes payable or refundable for the current year, and for deferred tax assets and liabilities for the tax consequences of events that have been recognized in an entity’s financial statements or tax returns. We must make significant assumptions, judgments and estimates to determine our current provision (benefit) for income taxes, our deferred tax assets and liabilities, and any valuation allowance to be recorded against our deferred tax assets. Our judgments, assumptions and estimates relating to the current provision (benefit) for income taxes include the geographic mix and amount of income (loss), our interpretation of current tax laws, and possible outcomes of current and future audits conducted by foreign and domestic tax authorities. Our judgments also include anticipating the tax positions we will record in the financial statements before actually preparing and filing the tax returns. Our estimates and assumptions may differ from the actual results as reflected in our income tax returns and we record the required adjustments when they are identified or resolved. Changes in our business, tax laws or our interpretation of tax laws, and developments in current and future tax audits, could significantly impact the amounts provided for income taxes in our results of operations, financial position, or cash flows.

Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to tax benefit carry-forwards and to differences between the financial statement amounts of assets and liabilities and their respective tax basis. We regularly review our deferred tax assets for recoverability and establish a valuation allowance if it is more likely than not that some portion or all of the deferred tax assets will not be realized. To make this assessment, we take into account predictions of the amount and category of taxable income from various sources and all available positive and negative evidence about these possible sources of taxable income. The weight given to the potential effect of negative and positive evidence is commensurate with the extent to which the strength of the evidence can be objectively verified. Based on the analysis of positive and negative factors noted above, we have no valuation allowance against U.S. federal deferred tax assets. We maintain a full valuation allowance against deferred tax assets in foreign jurisdictions with a history of losses and a partial valuation allowance in foreign jurisdictions where operating results beyond a certain time frame are less reliable. If, in the future, we determine that these deferred tax assets are more likely than not to be realized, a release of all or part, of the related valuation allowance could result in an income tax benefit in the period such determination is made.

We only recognize an income tax expense or benefit with respect to uncertain tax positions in our financial statements that we judge is more likely than not to be sustained solely on its technical merits in a tax audit, including resolution of any related appeals or litigation processes. To make this judgment, we must interpret complex and sometimes ambiguous tax laws, regulations and administrative practices. If an income tax position meets the more likely than not recognition threshold, then we must measure the amount of the tax benefit to be recognized by determining the largest amount of tax benefit that has a greater than a 50% likelihood of being realized upon effective settlement with a taxing authority that has full knowledge of all of the relevant facts. It is inherently difficult and subjective to estimate such amounts, as this requires us to determine the probability of various possible settlement outcomes. To determine if a tax position is effectively settled, we must also estimate the likelihood that a taxing authority would review a tax position after a tax examination has otherwise been completed. We must also determine when it is reasonably possible that the amount of unrecognized tax benefits will significantly increase or decrease in the 12 months after each fiscal year-end. These judgments are difficult because a taxing authority may change its behavior as a result of our disclosures in our financial statements. We must reevaluate our income tax positions on a quarterly basis to consider factors such as changes in facts or circumstances, changes in tax law, effectively settled issues under audit, and new audit activity. Such a change in recognition or measurement would result in recognition of a tax benefit or an additional charge to the tax provision.

Sales Taxes

The Company presents its revenues net of sales tax in its Consolidated Statements of Income.

Foreign Currency Translation

The functional currency of each of the Company’s foreign subsidiaries is the foreign subsidiary’s local currency except for the Company’s Cayman subsidiary, whose books and records are maintained in U.S. dollars, and accordingly its functional currency is the U.S. dollar. Actuate translates the assets and liabilities of its international non-U.S. functional currency subsidiaries into U.S. dollars at the rates of exchange in effect at the end of each reporting period. Revenues and expenses are translated using rates that approximate those in effect during each reporting period. Gains and losses from currency translation are included in Accumulated Other Comprehensive Income (Loss) in the accompanying Consolidated Balance Sheet. Currency transaction gains or losses are recorded in Interest Income and Other Income/(Expense), net in the accompanying Consolidated Financial Statements.

Net Income Per Share

The Company computes basic net income per share using the weighted-average number of common shares outstanding during the period. The Company computes diluted net income per share using the weighted-average number of common shares and dilutive share-based awards during the period determined by using the treasury stock method.

The table below reconciles the weighted-average common shares used to calculate basic net income per share with the weighted-average common shares used to calculate diluted net income per share (in thousands).

Years ended December 31,

2013

2012

2011

Weighted-average shares of common stock outstanding

48,064

49,033

47,309

Weighted-average dilutive common equivalent shares under the treasury stock method

2,895

3,419

4,188

Weighted-average common shares used in computing diluted net income per share

50,959

52,452

51,497

Under the treasury stock method, stock options with exercise prices exceeding the average share price of the Company’s common stock during the applicable period are excluded from the diluted earnings per share computation. The weighted-average number of shares excluded from the calculation of diluted net income per share was 1,684,629, 2,441,999 and 3,931,634 dilutive shares in fiscal years 2013, 2012 and 2011, respectively as these shares would be anti-dilutive. The weighted-average number of restricted stock units excluded from the calculation of diluted net income per share was 78,865 in fiscal 2013 and 122,072 in fiscal year 2012. There were no weighted-average anti-dilutive restricted stock units excluded from the diluted net income per share computation in fiscal year 2011. These anti-dilutive options and RSUs could be dilutive in the future.

The weighted average exercise price of excluded stock options was $5.97, $6.29 and $5.89 for the years ended December 31, 2013, 2012 and 2011, respectively.

Segment Information

Actuate enabled solutions help its enterprise customers maximize revenue, cut costs, create more effective customer communications, streamline operations and create competitive advantage. Applications built using Actuate’s products have delivered personalized analytics and insights to users and developers worldwide. Developers download open source BIRT, the open source Eclipse interactive development environment (IDE)-based project founded and co-led by Actuate, to enhance and deploy BIRT-based applications and to deliver personalized analytics and insights to customers, partners and employees. Enterprises use Actuate products to create customer-facing, Big Data analytics and customer communications management (CCM) applications with intuitive and visually-engaging experiences that provide unique insights from multiple data sources, delivered securely across high volume of users and devices with proven scalability to millions of users. Actuate considers itself to be in a single reportable segment, specifically the license, implementation and support of its software products. Actuate’s chief operating decision maker (the Chief Executive Officer) reviews financial information presented primarily on a consolidated basis, accompanied by disaggregated information showing revenues by geographic region for purposes of making operating decisions and assessing financial performance.

Actuate evaluates the performance of its geographic regions based primarily on revenues. Actuate does not regularly assess the performance of its geographic regions on other measures of income or expense, such as operating income or net income. In addition, as Actuate’s assets are primarily located in its corporate office in the United States and not allocated to any specific region, Actuate does measure the performance of, its geographic regions based on any asset-based metrics. Therefore, geographic information is presented only for revenues in Note 13.

Recent Accounting Pronouncements

In 2013, the Financial Accounting Standards Board (“FASB”) issued new accounting guidance clarifying the accounting for the release of cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2013 with early adoption permitted. The Company adopted the new guidance effective the first quarter of fiscal 2013. In February 2013, the Company liquidated one of its subsidiaries in Asia and as a result, recognized favorable cumulative translation adjustments to income in the first quarter of 2013. This adjustment was recorded under the Interest Income and other Income/(Expense), net section of the Company’s Consolidated Statement of Income.

In 2013, the FASB issued new accounting guidance clarifying the accounting for obligations resulting from joint and several liability arrangements for which the total amount under the arrangement is fixed at the reporting date. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2013. The Company does not anticipate that this adoption will have a significant impact on its financial position, results of operations, or cash flows.

In 2013, the FASB issued a new accounting standard that will require the presentation of certain unrecognized tax benefits as reductions to deferred tax assets rather than as liabilities in the Consolidated Balance Sheets when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The new standard requires adoption on a prospective basis in the first quarter of 2015; however, early adoption is permitted. The Company does not anticipate that this adoption will have a significant impact on its financial position, results of operations, or cash flows.

Acquisitions

Acquisitions	12 Months Ended
Acquisitions	Dec. 31, 2013
Acquisitions	'
	2	Acquisitions
	Quiterian S.L.
	On October 16, 2012, the Company acquired Quiterian S.L., a privately held software company that provides visual data mining, social media analytics and predictive analytics for business and other non-technical users. Actuate acquired 100% of the outstanding shares held by the Quiterian shareholders for $5.2 million in cash. This purchase price was entirely paid upon closing, net of a 10% holdback. There were $3 million in potential additional compensation payments over the next three year periods which are wholly dependent on the achievement of specific service obligations.
	Under the purchase accounting method, the total purchase price was allocated to Quiterian’s net tangible and intangible assets based upon their estimated fair values as of October 16, 2012. The excess purchase price over the value of the net tangible and identifiable intangible assets was recorded as goodwill.
	Direct transaction costs related to the Quiterian acquisition totaling approximately $354,000 were incurred. These costs include investment banking fees, legal and accounting fees, and other external costs directly related to the acquisition. All costs were directly charged to general and administrative expense on the Consolidated Statements of Income as incurred.
	The table below represents the allocation of the purchase price to the acquired net assets of Quiterian based on their estimated fair values as of October 16, 2012 and the associated estimated useful life at that date. Also, as with acquisitions that the Company has undertaken in the past, the Company has initiated structural changes in its corporate structure in order to incorporate Quiterian. These changes in Company’s organizational structure are ongoing and could affect future estimates and assumptions.


		Amount			Useful life
		(in thousands)			(in years)
	Net tangible assets and liabilities	$	(2,061	)		N/A
	Existing technology		1,682			7
	Customer contracts and relationships		324			7
	Goodwill		5,255			N/A

	Total purchase price allocation	$	5,200

	Net tangible assets and liabilities—Quiterian’ tangible assets and liabilities as of October 16, 2012 were adjusted to their estimated fair value as necessary. Among the net tangible assets assumed were approximately $505,000 in cash and cash equivalents, $519,000 in trade receivables, and $2.2 million in notes payable.
	Identifiable intangible assets—Existing technology acquired primarily consists of Quiterian’ advanced analytics solution which maximizes the value of data while cutting business intelligence costs. The technology was valued using a form of the income approach known as the excess earnings method. In the excess earnings method, value is estimated as the present value of the benefits anticipated from ownership of the subject intangible asset in excess of the returns required on the investment in the contributory assets necessary to realize those benefits. It is based on the theory that all operating assets contribute to the profitability of an enterprise. Therefore, if the estimated earnings associated with a specific asset of a company rely on the use of other company assets, then the estimated earnings of the subject asset must be reduced by appropriate charges for these of these contributory assets. The fair value of the customer contracts and relationships was established using the income approach. We expect to amortize the fair value of these intangible assets on a straight-line basis over their respective estimated useful life.
	Goodwill—Goodwill represents the excess of the purchase price over the fair value of the underlying acquired net tangible and intangible assets. The factors that contributed to the recognition of goodwill included securing buyer-specific synergies that increase revenue and profits and are not otherwise available to a marketplace participant. No amount of goodwill is expected to be deductible for tax purposes.

Investment_in_Actuate_Japan

Investment in Actuate Japan	12 Months Ended
	Dec. 31, 2013
Investment in Actuate Japan	'
	3	Investment in Actuate Japan
	Noncontrolling (minority) Interest—As of December 31, 2013, Actuate owns 100% of the outstanding voting stock of Actuate Japan Company Ltd. (“Actuate Japan”). Prior to December 28, 2011, the minority shareholder of Actuate Japan had a non-expiring option to put its equity interest (non-controlling interest) in Actuate Japan to the Company and the Company had the option to call the Non-controlling interest. In the fourth quarter of fiscal 2011, the minority shareholder of Actuate Japan notified the Company that it wished to exercise its rights to put its 12% equity interest in Actuate Japan. This minority shareholder exercised its right on December 28, 2011 resulting in a payment of approximately $594,000 for this interest. As a result of this payment, non-controlling interest in Actuate Japan was reduced to zero. The difference between the adjustment to the non-controlling interest and the fair value of the consideration paid totaling approximately $99,000 and was reported as an increase to additional paid in capital in the Company’s Consolidated Balance Sheet at December 31, 2011.
	Prior to this exercise by the minority shareholder, the Company measured and disclosed the redeemable non-controlling interest in accordance with the accounting guidance for non-controlling interests in subsidiaries as issued by the Financial Accounting Standards Board (“FASB”) at the calculated redemption value of the put option embedded in the non-controlling interest.

Fair_Value_Measurements_of_Fin

Fair Value Measurements of Financial Assets and Liabilities	12 Months Ended
Fair Value Measurements of Financial Assets and Liabilities	Dec. 31, 2013
Fair Value Measurements of Financial Assets and Liabilities	'
	4		Fair Value Measurements of Financial Assets and Liabilities
	The Company defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. For certain of our financial instruments, including cash and cash equivalents, short-term investments, accounts receivable, accounts payable, and other current liabilities the carrying amounts approximate their fair value due to the relatively short maturity of these balances.
	The Company has assets that are valued in accordance with the provisions of the authoritative guidance that addresses fair value measurements. This guidance establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The hierarchy is broken down into three levels based on the reliability of inputs as follows:

		•		Level 1—Valuations based on real-time quotes for transactions in active exchange markets involving identical assets.

		•		Level 2—Valuations based on readily available pricing sources for comparable instruments, identical instruments in less active markets, or models using market observable inputs.

		•		Level 3—Valuations based on inputs that are unobservable and significant to the overall fair value measurement.

	Assets Measured at Fair Value on a Recurring Basis
	The following table represents information about the Company’s investments measured at fair value on a recurring basis (in thousands).


			Fair value of investments as of December 31, 2013
			Total			Quoted Prices			Significant			Significant
						In Active			Other			Unobservable
						Markets for			Observable			Inputs
						Identical			Inputs			(Level 3)
						Assets			(Level 2)
						(Level 1)
	Money market funds (1)		$	6,088		$	6,088		$	—		$	—
	Term deposits (1)			7,122			7,122			—			—
	Commercial paper (2)			4,498			—			4,498			—
	Corporate bonds (2)			32,652			—			32,652			—
	Federal and municipal obligations (3)			4,000			—			4,000			—

			$	54,360		$	13,210		$	41,150		$	—



			Fair value of investments as of December 31, 2012
			Total			Quoted Prices			Significant			Significant
						In Active			Other			Unobservable
						Markets for			Observable			Inputs
						Identical			Inputs			(Level 3)
						Assets			(Level 2)
						(Level 1)
	Money market funds (1)		$	5,595		$	5,595		$	—		$	—
	Term deposits (1)			8,000			8,000			—			—
	Commercial paper (2)			1,599			—			1,599			—
	Corporate bonds (2)			25,368			—			25,368			—
	Federal and municipal obligations (2)			2,000			—			2,000			—

			$	42,562		$	13,595		$	28,967		$	—


	-1	Included in cash and cash equivalents in the Company’s Consolidated Balance Sheet.

	-2	Included in short-term investments in the Company’s Consolidated Balances Sheet.

	-3	Of this amount, $3 million was included in cash and cash equivalents at December 31, 2013 and the remainder was included in short-term investments in the Company’s Consolidated Balance Sheet.
	Certain items in the table above are classified as Level 2 items because quoted prices in an active market are not readily accessible for those specific financial assets, or the Company may have relied on alternative pricing methods that do not rely exclusively on quoted prices to determine the fair value of the investments.

	The Company’s cash, cash equivalents, short-term investments and non-current investments are as follows (in thousands):


			Cost			Gross			Gross			Estimated
						Unrealized			Unrealized			Fair Value
						Gains			(Losses)
	Balance at December 31, 2013
	Classified as cash and cash equivalents:
	Cash		$	25,540		$	—		$	—		$	25,540
Term deposits			7,122			—			—			7,122
Money market funds			6,088			—			—			6,088
Federal and municipal obligations			3,000			—			—			3,000

			41,750			—			—			41,750
Classified as short-term investments:
Commercial paper (4)			4,498			—			—			4,498
Corporate bonds (4)			32,654			—			(2	)		32,652
Federal and municipal obligations			1,000			—			—			1,000

			38,152			—			(2	)		38,150

Total		$	79,902		$	—		$	(2	)	$	79,900



		Cost			Gross			Gross			Estimated
					Unrealized			Unrealized			Fair Value
					Gains			(Losses)
Balance at December 31, 2012
Classified as cash and cash equivalents:
Cash		$	23,888		$	—		$	—		$	23,888
Term deposits			8,000			—			—			8,000
Money market funds			5,595			—			—			5,595

			37,483			—			—			37,483
Classified as short-term investments:
Commercial paper (4)			1,599			—			—			1,599
Corporate bonds (4)			25,350			28			(10	)		25,368
Federal and municipal obligations (4)			2,000			—			—			2,000

			28,949			28			(10	)		28,967

Total		$	66,432		$	28		$	(10	)	$	66,450


-4	Securities totaling approximately $18.1 million were in an unrealized loss position at December 31, 2013. Securities totaling approximately $11.4 million were in an unrealized loss position at December 31, 2012. None of these securities were in a continuous unrealized loss position for greater than 12 months.
Short-term investments are classified as available-for-sale and are recorded on the Company’s Consolidated Balance Sheet at fair market value with unrealized gains or losses reported as a separate component of Accumulated Other Comprehensive Income. At December 31, 2013 and 2012, the Company has classified all of its securities with original maturities beyond 90 days as short-term investments, even though the stated maturity dates may be one year or more beyond the current balance sheet date as these investments remain highly liquid and available for use in current operations.

Assets Measured at Fair Value on a Nonrecurring Basis
The fair value of other identifiable intangible assets is based on detailed valuations using the income approach. Other intangible assets consist of purchased technology and patents, customer lists and relationships, distribution agreements, and trademarks, all of which are amortized using the straight-line method over their estimated useful lives, ranging from 5 to 7 years. The Company reviews other intangible assets for impairment as changes in circumstance or the occurrence of events suggest the carrying value may not be recoverable. During the second quarter of fiscal 2011, the Company recorded $1.7 million of in-process research and development (“IPR&D”) impairment charges. The Company had previously recorded IPR&D representing the fair value of a project that was underway at Xenos at the time of acquisition. The product underlying this IPR&D item was released on June 28, 2010 and the fair value of this intangible asset was amortized on a straight-line basis over the respective estimated useful life of seven years beginning July 2010. During the second quarter of 2011, the Company deemed that it was necessary to impair this IPR&D due to the fact that changes in circumstances indicated to management that the carrying value of the IPR&D was not recoverable. Accordingly, the Company used level 3 inputs to measure the fair value associated with this IPR&D. Based on an analysis of historical sales of the product since its release in the second quarter of fiscal 2010, as well as the calculation of a discounted cash flow analysis projecting expected cash flows through the remaining useful life of the product, it was determined that the IPR&D balance should be impaired down to zero.

Property_and_Equipment

Property and Equipment	12 Months Ended
Property and Equipment	Dec. 31, 2013
Property and Equipment	'
	5	Property and Equipment
	Property and equipment consists of the following (in thousands):


		December 31,
		2013			2012
	Furniture and fixtures	$	3,015		$	3,037
	Computers and software		8,049			7,934
	Leasehold improvements		5,606			5,869

	Total		16,670			16,840
	Less: accumulated depreciation and amortization		(10,551	)		(9,035	)

	Property and equipment, net	$	6,119		$	7,805

	Total depreciation and amortization expense on our property and equipment in the years ended December 31, 2013, 2012 and 2011 totaled approximately $2.1 million, $2.2 million and $1.9 million, respectively.

Goodwill_and_Purchased_Intangi

Goodwill and Purchased Intangible Assets	12 Months Ended
Goodwill and Purchased Intangible Assets	Dec. 31, 2013
Goodwill and Purchased Intangible Assets	'
	6	Goodwill and Purchased Intangible Assets
	The Company performs its annual impairment test of goodwill as of October 1st of each year. Goodwill is not amortized, but is evaluated for impairment on an annual basis or when impairment indicators are present. The potential impairment is identified if the fair value of the reporting unit to which goodwill applies is less than the recorded book value of the related reporting entity, including such goodwill. Where the book value of a reporting entity, including related goodwill, is greater than the reporting entity’s fair value, the second step of the goodwill impairment test is performed to measure the amount of impairment loss, if any. Our impairment test performed as of October 1, 2013 indicated that impairment to goodwill was not required and there have been no significant events or circumstances affecting the valuation of goodwill subsequent to the impairment test performed on October 1, 2013. As a result, the Company did not record any impairment related to its goodwill for the twelve months ended December 31, 2013.

	The Company’s goodwill balance of $51.9 million was unchanged at December 31, 2013 when compared to the balance reported at end of fiscal 2012 except for minor movements resulting from foreign currency translation.
	Other Intangibles
	Other purchased intangible assets consist of the following (in thousands):


		December 31, 2013									December 31, 2012
		Gross			Accumulated			Net			Gross		Accumulated			Net
		Carrying			Amortization			Carrying			Carrying		Amortization			Carrying
		Amount						Amount			Amount					Amount
	Customer lists	$	22,350		$	(18,539	)	$	3,811		$	22,360	$	(17,394	)	$	4,966
	Purchased technologies		17,325			(12,527	)		4,798			17,377		(11,202	)		6,175
	Leases		47			(35	)		12			47		(25	)		22
	Foreign currency exchange		(33	)		—			(33	)		—		—			—

		$	39,689		$	(31,101	)	$	8,588		$	39,784	$	(28,621	)	$	11,163

	During the year ended December 31, 2012, the Company recorded additions to its intangible assets of approximately $2 million related to the acquisition of Quiterian. For additional discussion, see Note 2 of this Form 10-K.
	Amortization expense of purchased technology and other intangible assets was approximately $2.5 million, $2.3 million, and $2.4 million for the years ended December 31, 2013, 2012 and 2011, respectively. Of these totals, approximately $1.4 million, $1.1 million and $1.1 million were related to the amortization of purchased technologies for the years ended December 31, 2013, 2012 and 2011, respectively. Amortization of purchased technology is included in cost of license fees in the accompanying Consolidated Statement of Income. The expected remaining annual amortization expense is summarized as follows (in thousands):


	Fiscal Year	Purchased
		Technology and
		Intangibles
	2014	$	2,536
	2015		2,530
	2016		2,527
	2017 and thereafter		995

		$	8,588

Deferred_Revenue

Deferred Revenue	12 Months Ended
Deferred Revenue	Dec. 31, 2013
Deferred Revenue	'
	7	Deferred Revenue
	Deferred revenue consists of the following (in thousands):


		December 31,		December 31,
		2013		2012
	Current portion
	Maintenance and support	$	42,705	$	38,029
	Other		3,588		5,409

	Total current portion:	$	46,293	$	43,438
	Long-term portion:		1,640		2,978

	Total deferred revenue	$	47,933	$	46,416


	Maintenance and support consists primarily of first year maintenance and support services associated with the initial purchase of Actuate’s software, and the renewal of annual maintenance and support services from customers who purchased Actuate’s software in prior periods. The maintenance and support period is generally 12 months and revenues are typically recognized on a straight-line basis over the term of the maintenance and support period.
	Other deferred revenue consists of deferred license, training and consulting fees generated from arrangements, which did not meet some or all of the revenue recognition criteria consistent with the Company’s revenue recognition policy, and are, therefore, deferred until all revenue recognition criteria have been met.

Contractual_Obligations_and_Co

Contractual Obligations and Commercial Commitments	12 Months Ended
Contractual Obligations and Commercial Commitments	Dec. 31, 2013
Contractual Obligations and Commercial Commitments	'
	8		Contractual Obligations and Commercial Commitments
	General
	The Company is engaged in certain legal actions arising in the ordinary course of business. Although there can be no assurance as to the outcome of such litigation, the Company believes it has adequate legal defenses and it believes that neither the ultimate outcome of any of these actions nor ongoing litigation costs will not have a material effect on the Company’s consolidated financial position or results of operations.
	Revolving credit line
	During the second quarter of 2013, following a comparative evaluation of its credit facility, the Company decided to change to another vendor to service its borrowing needs. As a result, the Company terminated its existing credit agreement with Wells Fargo Capital Finance (“WFCF”) and on June 30, 2013 entered into a new revolving credit agreement with U.S. Bank National Association (“US Bank”) through and until June 29, 2017. The Company intends to use the proceeds from the Credit Agreement for working capital, acquisitions, issuance of commercial and standby letters of credit, capital expenditures and other general corporate purposes.
	The new Credit Agreement with US Bank allows for cash borrowings and the issuance of letters of credit under a secured revolving credit facility up to a maximum of $50 million. Interest accrues based on, at the Company’s election, (i) LIBOR plus an applicable spread based on the Company’s consolidated total cash flow leverage ratio or (ii) the greater of: (a) the Federal Funds Effective Rate plus one half of one percent, (b) one month LIBOR plus one percent, and (c) U.S. Bank’s prime rate, in each case plus an applicable spread based on the Company’s consolidated total cash flow leverage ratio. The Company is required to make interest payments on a monthly basis.
	Following the termination of its agreement with WFCF, the Company wrote-off all remaining unamortized costs related to the old credit facility totaling approximately $188,000 in the second quarter of 2013. Costs related to the new credit facility with the US Bank were not significant.
	As of December 31, 2013, there was no balance owed on the credit facility and the balance available under the revolving credit facility was $50 million.

	The following table represents costs related to the Company’s credit facility (in thousands):


			Years ended December 31,
			2013		2012		2011
	Interest expense		$	75	$	3	$	441
	Amortization of debt issuance costs			49		70		282
	Unused line fees			—		150		186

			$	124	$	223	$	909

	The Credit Agreement contains covenants, which, among other things, impose certain limitations with respect to lines of business, mergers, investments and acquisitions, additional indebtedness, distributions, guarantees, liens and encumbrances. In the event the Company does not meet the requirements specified above, a triggering event will be deemed to have occurred and the Company would be required to maintain the two financial covenants listed below:

		•		achieve income before interest and taxes, measured on a quarter-end basis, of at least the required amount set forth per the Credit Agreement,

		•		limit the amount of capital expenditures to an amount not exceeding that set forth per the Credit Agreement.
	The Company’s indebtedness under the Credit Agreement is secured by a lien on (i) substantially all of its assets and the assets of Actuate International Corporation and (ii) by a pledge of all of its stock and a portion of the stock of each of its subsidiaries.
	The Credit Agreement with US Bank contains covenants, which, among other things, impose certain limitations with respect to lines of business, mergers, investments and acquisitions, additional indebtedness, distributions, guarantees, liens and encumbrances. The Company is also required to maintain the two financial covenants listed below:

		•		Consolidated total cash flow leverage ratio not to exceed 2.50 to 1.00, and

		•		A fixed charge coverage ratio of not less than 1.75 to 1.00.
	The indebtedness under the Credit Agreement is secured by (i) substantially all of the personal property (whether tangible or intangible) of Actuate Corporation and Actuate International Holding Company (as guarantor) as well as the proceeds generated by that property and (ii) by a pledge of all of its stock and a portion of the stock of certain of its subsidiaries.
	Notes payable
	Associated with the acquisition of Quiterian on October 16, 2012, the Company inherited two loan agreements that were previously executed to finance the development of the Quiterian software. The loans were offered by the Spanish government subsidy programs and are restricted for use on development of the software. One of the loans is interest free and has a principal balance of approximately $0.5 million. The other loan is a variable rate loan with an average rate of approximately 5% and a principle balance of approximately $0.4 million. The loans are scheduled for repayment on a quarterly basis starting June 2014 and ending September 2022. The combined outstanding balances of these loans total approximately $0.9 million and are classified as notes payable on the Company’s Consolidated Balance Sheet at December 31, 2013.

	Operating Lease Commitments
	On November 28, 2011, the Company entered into a ten year lease agreement with a third party for approximately 58,000 square feet of office space in the BayCenter Campus in San Mateo, California. This lease is operating in nature and commenced on June 1, 2012 and will end on May 31, 2022. In addition, the lease provides for four months of free rent (rent holiday) and approximately $2.6 million in landlord incentives to be applied towards construction of improvements. At December 31, 2013, the deferred rent liability balance related to the new lease totaled approximately $3.4 million and this balance declines through May 2022 when contractual cash payments exceed the straight-line lease expense. Of this total deferred rent liability balance, approximately $261,000 was classified as short term and $3.1 million was classified as long term accrued liabilities on the Company’s Consolidated Balance Sheet at December 31, 2013. Actuate vacated its previous corporate headquarters located at the Bridgepointe Campus in July 2012 and is now using the BayCenter Campus as its corporate headquarters.
	Upon the execution of the new lease, Actuate delivered to the new landlord two letters of credit totaling $225,300. These letters of credit guarantee Actuate’s contractual obligations related to the BayCenter Campus in San Mateo, California.
	In fiscal 2012, the Company entered into a new lease agreement for one of its sales locations in Europe. Upon the execution of the new lease, Actuate delivered to the new landlord a letter of credit for approximately $88,000 in order to guarantee its contractual obligations related to this lease.
	Actuate leases smaller office facilities in various locations in the United States and abroad. All facilities are leased under operating leases. Total rent expense was approximately $4.4 million in fiscal year 2013, $4.2 million in fiscal year 2012 and $3.4 million in fiscal year 2011. In addition, the Company incurred facility related charges of approximately $550,000 in fiscal year 2013, $1.2 million in fiscal year 2012 and $1.5 million in fiscal year 2011.
	The following table summarizes the Company’s contractual obligations as of December 31, 2013 (in thousands):


			Total		Less than		1 – 3		3 – 5		Thereafter
			Total		1 year		years		years		Thereafter
	Obligations:
	Operating leases (1)		$	28,733	$	4,231	$	6,746	$	6,280	$	11,476
	Interest and loan obligations (2)			945		160		476		156		153
	Obligations for unrecognized tax benefits (3)			2,177		—		2,177		—		—

	Total		$	31,855	$	4,391	$	9,399	$	6,436	$	11,629


	-1	The Company’s future contractual obligations include minimum lease payments under operating leases at December 31, 2013.

	-2	Estimated future interest and principal due on the notes payable funded by the Spanish government for the development of Quiterian software.

	-3	Represents the tax liability associated with unrecognized tax benefits estimated between 1 to 3 years. In addition, as of December 31, 2013, our unrecognized tax benefits included $1.9 million which is netted against deferred tax assets. At this time, we are unable to make a reasonably reliable estimate of the timing of payments related to the amounts netted against deferred tax assets, if any, in individual years due to uncertainties in the timing or outcomes of either actual or anticipated tax audits. As a result, these amounts are not included in the table above. See discussion on the authoritative guidance issued by the FASB on obligations for uncertain tax positions in Note 12 of our Notes to these Consolidated Financial Statements.

	Indemnification
	Our license agreements include indemnification for infringement of third party intellectual property rights and certain warranties. Historically, the Company has not experienced significant claims under these contractual rights. Therefore, no amounts have been accrued relating to those indemnities and warranties.

Stockholders_Equity

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Dec. 31, 2013
Stockholders' Equity	'
	9		Stockholders’ Equity
	Preferred Stock

	The Board of Directors is authorized, subject to any limitations prescribed by law, to issue preferred stock in one or more series. Each series shall have the rights, preferences, privileges and restrictions, related to dividend rights, dividend rates, conversion rights, voting rights, terms of redemption, redemption prices, liquidation preferences and the right to increase or decrease the number of shares of any series, as the Board of Directors shall determine. The Board of Directors may issue preferred stock with voting or conversion rights that may have the effect of delaying, deferring or preventing a change in control of Actuate and could adversely affect the market price of the common stock and the voting and other rights of the holders of common stock. The Company currently has no plans to issue any preferred stock.

	Stock Option Plans

	Amended and Restated 1998 Equity Incentive Plan. In May 1998, the 1998 Equity Incentive Plan (the “1998 Plan”) was adopted by the Board of Directors and approved by the stockholders in July 1998. Employees, consultants and directors are eligible for awards under the 1998 Plan. The 1998 Plan was amended and restated in May 1999. Initially, a total of 5,200,000 shares of common stock were reserved for issuance under the 1998 Plan. Until January 2, 2010, on January 1 of each year, the number of shares reserved for issuance under the 1998 Plan was increased automatically by the lesser of (i) 5% of the total number of shares of common stock then outstanding or (ii) 2,800,000 shares (the “Evergreen Feature”). Effective January 2, 2010, the Evergreen Feature was terminated.

	Under the 1998 Plan, eligible participants may be awarded options to purchase shares of common stock, stock appreciation rights (“SARs”), restricted shares or stock units (collectively, the “Awards”). Options under the 1998 Plan may be incentive stock options designed to satisfy Section 422 of the Internal Revenue Code of 1986, as amended (the “Code”) or non-statutory stock options not designed to meet such requirements. If restricted shares or shares issued upon the exercise of options granted under the 1998 Plan are forfeited, then such shares will again become available for Awards under the 1998 Plan. If stock units, options or SARs granted under the 1998 Plan are forfeited or terminated for any other reason before being exercised, then the corresponding shares will again become available for Awards under the 1998 Plan. The exercise price for non-statutory and incentive stock options granted under the 1998 Plan may not be less than 85% or 100%, respectively, of the fair market value of the common stock on the option grant date. The Board may amend or terminate the 1998 Plan at any time. Amendments may be subject to stockholder approval to the extent required by applicable laws. Options granted under the 1998 Plan are exercisable when vested. Shares generally vest at the rate of 20% or 25% after one year from the date of grant with the remaining balance vesting monthly over the next three or four years, with a maximum contractual life of ten years. Upon a change in control, an Award under the 1998 Plan will become fully vested as to all shares subject to such Award if such Award is not assumed by the surviving corporation or its parent and the surviving corporation or its parent does not substitute such Award with another Award of substantially the same terms. In the event of an involuntary termination of a participant within 12 months following a change in control, the vesting of an Award under the 1998 Plan will accelerate in full. All outstanding repurchase rights under the 1998 Plan shall terminate automatically upon the occurrence of any merger, consolidation, or disposition of all or substantially all of the Company’s assets, except to the extent the repurchase rights are expressly assigned to the successor corporation. As of December 31, 2013, 10,582,120 shares of common stock were reserved and available for future grants under the 1998 Option Plan.

	The Board of Directors may authorize the issuance of performance stock units (“PSUs”) from the Company’s 1998 Equity Incentive Plan. PSUs are awards that vest either through a “performance condition” or “market condition”. In May 2012 the Board granted PSUs with a market condition (“MSUs”) to the Chief Executive Officer and Chief Financial Officer. Each MSU represents the right to one share of Actuate’s common stock. The actual number of MSUs which will be eligible to vest will be based on the performance of Actuate’s stock price relative to the performance of the S&P Small Cap 600 Index over a two-year vesting period, up to 200% of the MSUs initially granted. After the initial performance period, 50% of the earned award vests immediately and the remaining 50% is subject to an additional one year service period. MSUs are valued using the Monte Carlo simulation model and the compensation expense is amortized over the three year performance and service period.

	In April 2013, additional MSUs were granted to the Chief Executive Officer and Chief Financial Officer of the Company. The actual number of MSUs which will be eligible to vest will be based on the performance of Actuate’s stock price relative to the performance of the Russell 2000 Index over a two and three year vesting period, up to 200% of the MSUs initially granted. The award is divided into two equal tranches. The first tranche vests over a two year performance period and the second tranche vests over a three year performance period. We value the MSUs using the Monte Carlo simulation model and amortize the compensation expense over the two and three year performance periods.

	Effective January 2010, restricted stock units (“RSUs”) were granted to senior management as part of the Company’s annual incentive compensation program under the Amended and Restated 1998 Equity Incentive Plan. RSUs are valued based on the closing price of the Company’s common stock on the grant date. In general, restricted stock units vest over four years with annual cliff vesting and are subject to the employees’ continuing service to the Company. For each restricted stock unit granted under the 1998 Plan, a share reserve ratio is applied for the purpose of determining the remaining number of shares reserved for future grants under the plan. The share reserve ratio is 1:1 for each restricted stock unit granted, and an equivalent of 1 share will be deducted from the share reserve for each restricted stock unit issued. Likewise, each forfeited restricted stock unit increases the number of shares available for issuance by the applicable rate at the time of forfeiture. As of December 31, 2013, a total of 1,446,250 RSUs were issued and granted to the Company’s senior management, employees and non-employee Board of Directors.

	In February 2011, the Board of Directors approved the acceleration of 333,333 stock options that had been previously granted to a senior executive who had passed away in December 2010. In addition, the exercise terms for these accelerated options along with 129,167 of vested options were extended from one to two years. As such, the full fair value of these options was measured as of the modification date and fully expensed at that time. Since there was no longer a performance obligation at the date of modification associated with these options, an alternate classification and accounting under GAAP was required. As a result, these accelerated options were to be measured and classified as liability rather than equity. Accordingly, at the end of each quarter, we calculate the revised fair value of these options and recognize any corresponding gain or loss to income. We will continue this accounting treatment until these options were fully exercised or when the exercise period expired on December 31, 2012. Of these share-based awards, approximately $56,000 was charged to compensation expense in fiscal year 2012. At the end of the two year exercise period on December 31, 2012 approximately $683,000 classified as other accrued liabilities were offset down to zero against expense and additional paid-in capital on the Company’s Consolidated Balance Sheet on December 31, 2012.



	2001 Supplemental Stock Plan. In January 2001, the Board of Directors adopted the 2001 Supplemental Stock Plan (the “2001 Plan”). A total of 2,700,000 shares of common stock were reserved for issuance under the 2001 Plan. Employees and consultants are eligible for awards under the 2001 Plan. Members of the Board of Directors and officers of Actuate are not eligible to receive awards under the 2001 Plan.

	Under the 2001 Plan, eligible participants may be awarded options to purchase shares of common stock and restricted shares only. All options granted under the 2001 Plan are non-statutory stock options. If restricted shares or shares issued upon the exercise of options granted under the 2001 Plan are forfeited, then such shares will again become available for awards under the 2001 Plan. The exercise price for non-statutory and incentive stock options granted under the 2001 Plan may not be less than 85% or 100%, respectively, of the fair market value of the common stock on the option grant date. The Board may amend or terminate the 2001 Plan at any time. Amendments may be subject to stockholder approval to the extent required by applicable laws.

	Options granted under the 2001 Plan are exercisable when vested. Shares generally vest at the rate of 25% after one year from the date of grant with the remaining balance vesting monthly over the next four years, with a maximum contractual life of ten years. Upon a change in control, an award under the 2001 Plan will become fully vested as to all shares subject to such award if such award is not assumed by the surviving corporation or its parent and the surviving corporation or its parent does not substitute such award with another award of substantially the same terms. In the event of an involuntary termination of a participant within 12 months following a change in control, the vesting of an award under the 2001 Plan will accelerate in full. All outstanding repurchase rights under the 2001 Plan shall terminate automatically upon the occurrence of any merger, consolidation, or disposition of all or substantially all of the Company’s assets, except to the extent the repurchase rights are expressly assigned to the successor corporation. As of December 31, 2013, 705,541 shares of common stock were reserved and available for future grants under the 2001 Option Plan.

	1998 Non-Employee Director Option Plan. The 1998 Non-Employee Directors Option Plan (the “Directors Option Plan”) was adopted by the Board of Directors in May 1998, and approved by the stockholders in July 1998. The Director Option Plan provides for non-employee members of the Board of Directors to be eligible for automatic option grants. 800,000 shares of common stock have been authorized for issuance under the Directors Option Plan.

	An individual who first joins the Board of Directors as a non-employee director is awarded an option to purchase 25,000 shares of the Company’s Common Stock and a restricted stock unit award (“RSU”) covering 12,500 shares of the Company’s Common Stock. These options and RSUs each have a four year vesting period tied to continued Board service. Each option has an exercise price equal to the closing price of the Company’s Common Stock on the day of the grant, and 25% will vest upon the non-employee directors’ continued Board service through the first anniversary of the award date and on an equal, monthly basis over the next 3 years of service thereafter. The first 25% of each restricted stock unit award will vest 13 months following the award date and the remainder will vest in a series of three successive equal annual installments on each of the second, third and fourth anniversaries of the award date, provided that the non-employee director continues in Board service through each such vesting date. Each non-employee director receiving an initial 12,500-share RSU award is given the opportunity to elect to defer the receipt of the shares of Actuate Common Stock that vest and become issuable pursuant to the initial RSU award. If a non-employee director makes a timely deferral election, then the shares of Actuate Common Stock in which he or she vests under the initial RSU award will be issued upon termination of Board service. In the absence of an effective deferral election, any shares of the Company’s Common Stock in which the non-employee director vests under the initial RSU award will be issued as those shares vest.



	Each continuing non-employee director is granted an RSU award covering 16,000 shares of the Company’s Common Stock at each annual stockholders meeting. Each restricted stock unit award granted to a continuing non-employee director will vest upon the non-employee director’s continued Board service through the first anniversary of the award date. Before the start of each calendar year, each of our non-employee directors is given the opportunity to elect to defer the receipt of any or all of the shares of Actuate Common Stock that vest and become issuable pursuant to the restricted stock unit award to be made to such non-employee director at the next annual stockholders meeting. If a non-employee director makes a timely deferral election, then the shares of Actuate Common Stock in which he or she vests under the RSU award will be issued upon his termination of Board service. In the absence of an effective deferral election, any shares of the Company’s Common Stock in which the non-employee director vests under the RSU award will be issued as those shares vest.

	Each restricted stock unit award and each option award granted to a new or continuing non-employee director will vest in full on an accelerated basis upon (i) an approved acquisition of the Company by merger or consolidation, (ii) a sale of all or substantially all of the Company’s assets, (iii) the successful completion of a tender or exchange offer for securities possessing more than fifty percent (50%) of the total combined voting power of the Company’s outstanding securities, or (iv) the death or disability of the optionee while serving as a member of the Board of Directors. Each restricted stock unit that vests will entitle the recipient to one share of the Company’s common stock on the designated issuance date for that share. All grants are made under the 1998 Plan.

	As of December 31, 2013, 495,000 shares of common stock were reserved and available for future grants under the Directors Option Plan.

	Shares issued as a result of the exercise of options under any of the Company plans would be fulfilled through shares currently in our existing pools. Total authorized but unissued shares of common stock were 21,709,641 as of December 31, 2013.




	Plan Summary		Shares				Options and			Total Authorized But
			Available				Awards			Unissued
			for				Outstanding (2)
			Grant (1)
	Amended and Restated 1998 Equity Incentive Plan			10,582,120				9,839,113			20,421,233
	2001 Supplemental Stock Plan			705,541				35,156			740,697
	1998 Non-Employee Director Option Plan			495,000				105,000			600,000

	Total Stock Plans			11,782,661				9,979,269			21,761,930
	Other awards			(52,289	)			—			(52,289	)

	Total Stock Plans Balance at December 31, 2013			11,730,372				9,979,269			21,709,641



	-1	Other awards include a grant totaling 50,000 shares approved by the Company’s Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.


	-2	Total outstanding at December 31, 2013 includes 8,695,827 of options and 1,363,812 of RSUs net of 80,370 of forfeited MSUs in fiscal 2013.
All new employee options are subject to the same vesting schedule (twenty-five percent of the option shares will vest on the one year anniversary of the option grant date and the remaining option shares will vest in thirty-six equal monthly installments over the thirty-six month period measured from the first anniversary of the option grant date, provided the optionee continues to provide services to the Company through each applicable vesting date) and all have ten year terms.



Activity under all plans was as follows:




		Shares				Options and Awards Outstanding							Weighted-
		Available											Average
		for											Exercise
		Grant (1)				Number of			Price Per Share				Price
						Shares			Price Per Share
Balance at December 31, 2010			16,603,844				15,597,091		$	0.78-$17.50			$	3.95
Options granted			(1,937,170	)			1,937,170		$	4.63-$6.72			$	5.51
Options exercised			—				(4,042,132	)	$	1.49-$6.10			$	3.18
Options forfeited and cancelled			754,983				(754,983	)	$	1.49-$17.50			$	7.29

Balance at December 31, 2011			15,421,657				12,737,146		$	0.78-$8.39			$	4.24
Options granted			(2,161,600	)			2,161,600		$	5.09-$7.25			$	6.3
Options exercised			—				(3,527,905	)	$	1.49-$6.55			$	3.04
Options forfeited and cancelled			579,772				(579,772	)	$	0.78-$7.45			$	5.97

Balance at December 31, 2012			13,839,829				10,791,069		$	1.39-$8.39			$	4.95
Options granted			(1,345,850	)			1,345,850		$	5.50-$8.00			$	5.75
Options exercised			—				(2,830,342	)	$	1.39-$7.72			$	4.27
Options forfeited and cancelled (2)			691,120				(610,750	)	$	1.49-$8.39			$	5.88

Balance at December 31, 2013			13,185,099				8,695,827		$	1.86-$8.39			$	5.23
RSUs and MSUs, net of cancellations and forfeitures			(1,402,438	)			1,283,442			—				—
Other awards (3)			(52,289	)			—			—				—

Total Stock Plans Balance at December 31, 2013			11,730,372				9,979,269



-1	The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.


-2	Included in 691,120 options forfeited and cancelled are unearned MSUs of 80,370 from the May 8, 2012 grant. These 80,370 MSUs will not be reflected in awards outstanding until the release event occurs.


-3	Other awards include a grant totaling 50,000 shares approved by the Company’s Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.


All vested stock options are exercisable. The following table summarizes information about stock options outstanding and exercisable as of December 31, 2013:




		Options Outstanding											Options Exercisable
Range of Exercise Prices		Number of				Weighted-			Weighted-				Number of		Weighted-
		Shares				Average			Average				Shares		Average
						Remaining			Exercise						Exercise
						Contractual Life			Price						Price
$1.49-$3.56			1,036,915				3.89 years		$	3.27				1,036,915	$	3.27
$3.59-$4.80			1,633,469				4.30 years		$	4.31				1,596,001	$	4.31
$4.84-$5.31			1,119,656				3.77 years		$	5.14				1,063,245	$	5.13
$5.32-$5.48			1,024,120				6.98 years		$	5.48				721,060	$	5.48
$5.49-$6.08			1,068,649				8.57 years		$	5.58				53,963	$	5.68
$6.09-$6.26			1,202,215				4.58 years		$	6.11				1,092,893	$	6.11
$6.27-$6.30			1,266,501				7.37 years		$	6.3				555,646	$	6.3
$6.33-$8.39			344,302				8.03 years		$	6.99				157,906	$	6.94

$1.49-$8.39			8,695,827				5.66 years		$	5.23				6,277,629	$	4.98

The following table summarizes information about stock options outstanding and exercisable including the intrinsic values and weighted average exercise prices and remaining contractual terms under outstanding and exercisable categories as of December 31, 2013 and 2012:




		December 31,				December 31,
		2013				2012
Options Outstanding—Vested and Expected to Vest
Vested and expected to vest, net of expected forfeitures			8,615,757				10,715,803
Aggregate intrinsic value (in thousands)		$	21,430			$	9,382
Weighted average exercise price per share		$	5.22			$	4.94
Weighted average remaining contractual term (in years)			5.63				5.83
Options Exercisable
Options currently exercisable			6,277,629				7,464,015
Aggregate intrinsic value of currently exercisable options (in thousands)		$	17,160			$	8,827
Weighted average exercise price per share		$	4.98			$	4.54
Weighted average remaining contractual term (in years)			4.73				4.66
As of December 31, 2013, there was approximately $3.3 million of total unrecognized compensation cost related to unvested stock options granted under the Plan. That cost is expected to be recognized over a weighted average period of 1.12 years.



The following table summarizes activities related to restricted stock units:




		Awards Outstanding							Weighted-
		(RSUs)							Average
									Remaining
									Contractual
									Term
		Number of				Weighted-			(Years)				Aggregate
		Units				Average							Fair Value
						Grant							(thousands)
						Date Fair
						Value
Balance at December 31, 2010			182,500			$	4.75			1.48			$	1,040
Awarded			232,500				5.48			—				—
Released			(5,251	)			4.8			—				—
Forfeited			(25,062	)			5.34			—				—

Balance at December 31, 2011			384,687				5.15			1.28			$	2,254
Awarded			205,000				6.4			—				—
Released			(12,313	)			5.28			—				—

Balance at December 31, 2012			577,374				5.59			1.13			$	3,233
Awarded			447,500				5.73			—				—
Released			(21,062	)			5.71			—				—

Balance at December 31, 2013			1,003,812			$	5.65			1.15			$	7,739

For each restricted stock unit granted under the 1998 Plan, a share reserve ratio is applied for the purpose of determining the remaining number of shares reserved for future grants under the plan. The share reserve ratio is 1:1 for each restricted stock unit granted, and an equivalent of 1 share will be deducted from the share reserve for each restricted stock unit issued. Likewise, each forfeited restricted stock unit increases the number of shares available for issuance by the applicable rate at the time of forfeiture.

As of December 31, 2013, a total of 1,003,812 RSUs will be deducted from the share reserve for future restricted stock units issued. The weighted average grant date fair value of restricted stock units granted during the year ended December 31, 2013 was $5.73 per unit.




		Number of				Weighted Average			Aggregate
		Units				Remaining			Intrinsic Value
						Contractual Life			(thousands)
						(years)
Restricted stock units outstanding			1,003,812				1.15		$	7,739
Restricted stock units vested and expected to vest			980,188				1.12		$	5,180
As of December 31, 2013, there was approximately $1.4 million of total unrecognized compensation cost related to unvested RSUs granted under the Plan. That cost is expected to be recognized over a weighted average period of 1.15 years.



Summary of Market-Performance Based Restricted Stock Units (“MSUs”)

MSU activity for the year ended December 31, 2013:




		Awards Outstanding (MSUs)							Weighted-Average
									Remaining
									Contractual Term
		Number of				Weighted-Average			(Years)				Aggregate
		Units				Grant Date Fair							Fair Value
						Value							(thousands)
Balance at December 31, 2011(1)			—				—			—				—
Awarded			235,000			$	8.01			—				—
Released			—				—			—				—

Balance at December 31, 2012			235,000				—			1.5			$	1,316
Awarded			125,000			$	5.65			—				—
Released			—				—			—				—
Forfeited			(80,370	)			—			—				—

Balance at December 31, 2013			279,630			$	6.96			1.26			$	2,156

Ending vested and expected to vest			270,536				—			1.25			$	1,800


-1	There were no MSUs granted in fiscal 2011.
Summary of Unvested Awards

Activities related to unvested RSUs and MSUs for the year ended December 31, 2013:






Unvested Units		Units				Weighted-Average
						Grant Date Fair
						Value
Unvested at December 31, 2012			645,249			$	6.2
Awarded			572,500				5.71
Vested			(199,442	)			6.26
Forfeited			(80,370	)			8.01

Unvested at December 31, 2013			937,937			$	6.02
Vested and deferred-to-date			345,505				—

Balance at December 31, 2013			1,283,442				—




Outstanding Awards Recap (1)		Units
RSUs			1,003,812
MSUs			279,630

Balance at December 31, 2013			1,283,442



-1	Outstanding includes both unvested and deferred awards.
Actuate Corporation 1998 Employee Stock Purchase Plan

The Actuate Corporation 1998 Employee Stock Purchase Plan (the “Purchase Plan”) was adopted by the Board of Directors in May 1998, and approved by the stockholders in July 1998. A total of 1,000,000 shares of common stock were initially reserved for issuance under the Purchase Plan. On January 1 of each year, the number of shares reserved for issuance under the Purchase Plan is automatically increased by 600,000 shares. The Purchase Plan is intended to qualify under Section 423 of the Code. Each calendar year, two overlapping 24-month offering periods will commence on February 1 and August 1. Each offering period contains four six-month accumulation periods, with purchases occurring at the end of each six-month accumulation period. If the market price of Actuate’s stock at the end of any six-month purchase period is lower than the stock price at the original grant date, the offering period is cancelled immediately after that purchase date. A new 24-month offering period is established using the then-current stock price as the base purchase price. The Purchase Plan permits each eligible employee to purchase common stock through payroll deductions, which may not exceed 15% of an employee’s cash compensation. New participants starting in any offering period may purchase up to 1000 shares per accumulation period. The price of each share of common stock purchased under the Purchase Plan will be 85% of the lower of (i) the fair market value per share of common stock on the date immediately prior to the first date of the applicable offering period or (ii) the date at the end of the applicable accumulation period. Employees may end their participation in the Purchase Plan at any time during the accumulation period, and participation ends automatically upon termination of employment with the Company. The Purchase Plan has been amended and restated to account for stock splits. During fiscal year 2013, 2012 and 2011, the Company issued 377,178 shares, 373,776 shares and 403,814 shares, respectively under the Purchase Plan, with a weighted-average purchase price of $4.77, $4.57 and $3.87, respectively. As of December 31, 2013, a total of 7,199,699 shares had been purchased under the Purchase Plan and 2,800,301 shares of common stock were reserved and available for future issuance.

As of December 31, 2013, there was approximately $441,000 of total unrecognized compensation cost related to the Purchase Plan. This cost is expected to be recognized over a weighted average period of 10.6 months.

As of December 31, 2013, the number of shares of common stock reserved for future issuance under all option plans and the Purchase Plan was 14,530,673.

Valuation and Expense of Stock-based Compensation

The Company calculates the fair value of each restricted stock award based on its stock price on the date of grant. The Company values the MSUs using the Monte Carlo simulation model and amortizes the compensation expense over the three year performance and service period. The Company uses the Black-Scholes-Merton option pricing model to determine the fair value of stock options and employee stock purchase plan shares. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables. These variables include expected stock price volatility over the term of the award, actual and projected employee stock option exercise behaviors, risk-free interest rate and expected dividends.

Compensation cost for all stock-based payments granted is based on the estimated grant-date fair value estimated in accordance with the provisions of FASB’s guidance on stock compensation. The Company amortizes its stock-based compensation expense on an accelerated basis.



Stock-based compensation expense and the related income tax benefit recognized for the fiscal years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):




		Years ended December 31,
		2013				2012			2011
Stock options		$	3,501			$	5,070		$	3,823
ESPP			987				534			842
Restricted stock units			1,721				1,155			844
Market stock units			1,101				577			—
Accelerated options and miscellaneous grants (1)			14				—			338

Total stock-based compensation		$	7,324			$	7,336		$	5,847

Income tax benefit		$	2,186			$	2,538		$	1,721



1	The amount reported in fiscal 2013 represent a stock grant issued to a current employee of the Company. The amount reported in fiscal 2011 was related to accelerated options and a stock grant issued to the beneficiary of a deceased senior executive.
Included in the total stock-based compensation for fiscal years ended December 31, 2012 and 2011 are approximately $56,000 and $683,000 of stock-based compensation classified as liability based awards, respectively.

We estimate the expected term of options granted by analyzing actual historical experience of exercises and cancellations under our plans. We also look at the average length of time in which our current outstanding options are expected to be exercised or cancelled based on past experience and the vesting and contractual term. We estimate the volatility of our common stock by using historical volatility over the expected term. Our estimate of the forfeiture rate is based upon historical data from the previous twelve months. We divide options forfeited into options outstanding for the period to arrive at an annualized historical forfeiture rate. We base the risk-free interest rate used in the option valuation model on the daily Treasury yield curve interest rate published by the U.S. Department of the Treasury. We do not anticipate paying any cash dividends in the foreseeable future and therefore use an expected dividend yield of zero in the option valuation model. The assumptions we use to estimate the fair value of stock options granted and stock purchase rights granted under our ESPP program for the fiscal years 2013, 2012 and 2011 are as follows:




		Options
		Years ended December 31,
		2013		2012		2011
Dividends		0%		0%		0%
Forfeiture rate		2 – 4%		2 – 4%		2 – 4%
Risk-free interest rate		0.77 – 1.75%		0.63 – 1.01%		0.83 – 2.21%
Expected life (in years)		5.56 – 5.67		5.60 – 5.63		5.57 – 5.69
Expected volatility		49.50 – 53.58%		53.67 – 54.17%		53.88 – 54.96%



		ESPP
		Years ended December 31,
		2013		2012		2011
Dividends		0%		0%		0%
Risk-free interest rate		0.08 – 0.35%		0.13 – 0.17%		0.22 – 0.27%
Expected life (in years)		1.25		1.25		1.25
Expected volatility		28.63 – 41.52%		42.12 – 44.17%		37.36 – 42.34%


During fiscal years 2013, 2012 and 2011, the Company issued 377,178 shares, 373,776 shares and 403,814 shares, respectively under the Purchase Plan. The weighted-average fair value of employees’ stock purchase rights under the Purchase Plan during fiscal years 2013, 2012 and 2011 was $1.90, $2.14 and $1.88 per share, respectively.

Stock Repurchase Program

The Company’s stock repurchase program was originally announced in September 2001 and has been extended from time to time by Actuate’s Board of Directors.

On August 2, 2012, the Board of Directors approved an ongoing extension of the Company’s share repurchase program. This extension authorized management to make additional repurchases of Actuate common stock up to an aggregate of $30 million. The share repurchase authorization does not have an expiration date and the pace and timing of repurchases will depend on factors such as cash generation from operations, the volume of employee stock plan activity, cash requirements for acquisitions, economic and market conditions, stock price and legal and regulatory requirements.

On July 29, 2013, the Board of Directors approved an additional share repurchase program totaling $40 million over a twelve month period. The timing and amount of any shares repurchased are determined based on the Company’s evaluation of market conditions and other factors and the program may be discontinued or suspended at any time. Repurchases are made in compliance with all Securities Exchange Commission (SEC) rules and other legal requirements and are made in part under a Rule 10b5-1 plan, a rule established by the SEC which permits stock repurchases when the Company might otherwise be precluded from doing so. Actuate started purchasing shares under this program effective September 1, 2013.

During fiscal 2013, the Company repurchased 3,732,961 shares for a total of $26.1 million in the open market. As of December 31, 2013 $26.9 million remains of the $40 million authorized.

These repurchased shares were recorded as treasury stock and were accounted for under the cost method. No repurchased shares have been retired.

Actuate_401k_Plan

Actuate 401(k) Plan	12 Months Ended
Actuate 401(k) Plan	Dec. 31, 2013
Actuate 401(k) Plan	'
	10	Actuate 401(k) Plan
	The Company sponsors a salary deferral 401(k) plan for all of its eligible domestic employees. This plan allows employees to contribute up to 60% of their pretax salary up to the maximum dollar limitation prescribed by the Internal Revenue Service (“IRS”) Code. The maximum dollar limitation was $17,500 for fiscal year 2013. Beginning in fiscal year 2007, the Company started to match 50% of the employees’ first 3% annual contributions. The maximum match in any given plan year is calculated based on the lower of 3% of the employees’ eligible annual compensation or the then current IRS compensation wage limit. The IRS annual wage limit for fiscal year 2013 was $255,000. The Company’s contributions under the plan were charged to operations.
	The following table represents the Company’s contribution activities for the following years:


		Years ended December 31,
		2013		2012		2011
	IRS annual wage limit	$	255,000	$	250,000	$	245,000
	Maximum match per employee	$	3,825	$	3,750	$	3,675
	Employer contributions	$	361,000	$	368,000	$	349,000

Restructuring_Charges

Restructuring Charges	12 Months Ended
Restructuring Charges	Dec. 31, 2013
Restructuring Charges	'
	11		Restructuring Charges
	Historically, restructuring charges have included costs associated with reductions in workforce, exits of idle facilities and disposals of fixed assets. These restructuring charges were based on actual and estimated costs incurred, including estimates of sublease income on portions of our idle facilities that we periodically update based on market conditions and in accordance with our restructuring plans. These estimates were impacted by the rules governing the termination of employees, especially those in foreign countries.
	Fiscal 2013
	During fiscal 2013, the Company incurred a restructuring charge of $1.1 million. Of this total, approximately $576,000 was severance and benefits related primarily to the structuring of the Company’s Performance Management Group in North America which reduced its workforce by 13 positions. As part of this restructuring, the Company downsized its office space in Toronto, Canada, and incurred an idle facility charge of approximately $398,000 consisting of a one-time net operating lease write off. The Company also incurred severance and benefits charges related to a reduction in force in Europe of approximately $90,000 and operating expenses associated with an idle facility in Europe which totaled approximately $90,000 during fiscal 2013. Additionally in Europe, The Company reached a partial settlement related to the restructuring of its French operation and as a result reversed approximately $178,000 of previously accrued severance liability. This reversal was partially offset by legal fees incurred during fiscal 2013.
	Fiscal 2012
	During fiscal 2012, the Company incurred a restructuring charge of $496,000. Of this total, approximately $421,000 was severance and benefits related to a restructuring of its French operation and $75,000 was associated with an idle facility in Europe.
	Fiscal 2011
	During fiscal 2011, the Company implemented restructuring actions that resulted in an aggregate charge of $889,000 and the elimination of 26 positions across our North American product development and global sales and marketing operations. Also included in the aggregate charges for the year were $316,000 of idle facilities charges related to the closure of a facility in Europe and final true-ups of operating expenses associated with an idle South San Francisco facility.
	The idle facility charges are based on actual and estimated costs incurred, including estimates of sublease income on portions of the Company’s idle facilities that are periodically updated based on market conditions and in accordance with restructuring plans.

	The following table summarizes the restructuring accrual activity for the fiscal years ended December 31, 2013, 2012 and 2011 (in thousands):


			Severance			Facility			Total
			& Benefits			Related			Total
	Balance at December 31, 2010		$	654		$	631		$	1,285
	Restructuring charges			573			316			889
	Cash payments, net of rents collected on sublease			(1,261	)		(763	)		(2,024	)
	Reclassified as a long-term asset (1)			—			26			26
	Adjustments (2)			34			(6	)		28

	Balance at December 31, 2011			—			204			204
	Restructuring charges			421			75			496
	Cash payments, net of rents collected on sublease			—			(199	)		(199	)
	Adjustments (2)			3			5			8

	Balance at December 31, 2012			424			85			509
	Restructuring charges			576			488			1,064
	Cash payments, net of rents collected on sublease			(1,028	)		(237	)		(1,265	)
	Adjustments (2)			28			(22	)		6

	Balance at December 31, 2013:			—			314			314
	Less: Current portion:			—			(262	)		(262	)

	Long-term balance at balance at December 31, 2013 (3)		$	—		$	52		$	52


	-1	The balance represents the long-term portion of the estimated operating expenses reimbursable to Actuate under its South San Francisco facility sublease agreement.

	-2	Adjustments mainly reflect the impact of foreign currency translation.

	-3	Included in “Other liabilities—long-term” section of the Consolidated Balance Sheets.

Income_Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2013
Income Taxes	'
	12		Income Taxes
	The following table presents the profit before income taxes for domestic and foreign operations (in thousands):


			Years ended December 31,
			2013				2012			2011
	Domestic		$	10,468			$	12,102		$	19,727
	Foreign			(1,292	)			6,329			(117	)

	Profit before income taxes		$	9,176			$	18,431		$	19,610



			Years ended December 31,
			2013				2012			2011
	Federal:
	Current		$	1,648			$	4,243		$	6,428
	Deferred			507				236			34

				2,155				4,479			6,462

	State:
	Current			587				471			921
	Deferred			(25	)			1,916			572

				562				2,387			1,493

	Foreign:
	Current			208				722			(87	)
	Deferred			(550	)			540			(245	)

				(342	)			1,262			(332	)

	Provision for income taxes:		$	2,375			$	8,128		$	7,623

	The tax benefit associated with exercises of stock options reduced taxes currently payable by approximately $1.4 million, $2.2 million and $3.1 million for the years ended December 31, 2013, 2012 and 2011, respectively. Such benefits were credited to additional paid-in capital. The tax expense associated with the increase of tax reserves related to unrecognized tax benefits was approximately $50,000 in fiscal year 2013. There was a tax expense of approximately $459,000 in fiscal year 2012 and a tax benefit of approximately $143,000 in fiscal year 2011.
	The difference between provision for income taxes and the amount computed by applying the Federal statutory rate (35 percent) to income before taxes is explained below (in thousands):


			Years ended December 31,
			2013				2012			2011
	Income taxes at Federal statutory rate		$	3,212			$	6,451		$	6,864
	Permanent differences			(316	)			413			(74	)
	Tax effect of foreign operations			(656	)			(547	)		208
	Valuation allowance build (release)			649				1,319			(296	)
	State tax, net of Federal benefit			433				381			1,135
	Tax credits			(989	)			—			(297	)
	Increase (decrease) of tax reserves			25				—			(76	)
	Other			17				111			159

	Provision for income taxes:		$	2,375			$	8,128		$	7,623

	United States income and foreign withholding taxes have not been provided on undistributed earnings for non-U.S. subsidiaries. The undistributed earnings on a book basis for non-U.S. subsidiaries are approximately $16.5 million. The Company intends to reinvest these earnings indefinitely in its operations outside the U.S. If the undistributed earnings are remitted to the U.S. these amounts would be taxable in the U.S at the current Federal and State tax rates net of foreign tax credits. Also, depending on the jurisdiction any distribution would potentially be subject to withholding taxes at rates applicable to that jurisdiction.

	Significant components of deferred tax assets and liabilities for Federal and States are as follows (in thousands):


			December 31,
			2013				2012
	Deferred tax assets
	Net operating loss carry-forwards		$	3,865			$	3,470
	Research credit carry-forwards			4,430				4,385
	Accruals and allowances not currently tax deductible			2,736				3,312
Non-qualified stock options			9,764				9,284

Total deferred tax assets		$	20,795			$	20,451
Valuation allowance			(4,086	)			(3,324	)

Gross deferred tax assets, less valuation allowance		$	16,709			$	17,127

Deferred tax liabilities
Fixed Assets and Acquired intangible assets		$	2,429			$	2,687

Net deferred tax assets:		$	14,280			$	14,440

As of December 31, 2013, the Company had Federal net operating loss carry-forwards of approximately $1.2 million which will begin to expire in fiscal year 2023 if not utilized. As of December 31, 2013, the Company had State research tax credit carry-forwards of approximately $7.5 million. The State research credits can be carried forward indefinitely. As of December 31, 2013, the Company had net operating loss carry-forwards in foreign jurisdictions of approximately $12.6 million which will expire at various dates beginning in fiscal year 2021 if not utilized. As of December 31, 2013, the Company had tax credit carry-forwards in foreign jurisdictions of approximately $2 million which will expire at various dates beginning in fiscal year 2020 if not utilized.
Utilization of the net operating losses and the research tax credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 and 383 of the Internal Revenue Code and similar State provisions. The annual limitation may result in the expiration of net operating losses and tax credits before utilization.
Deferred tax assets should be recognized if realization of such assets is more likely than not. The net valuation allowance increased by approximately $760,000 during the year ended December 31, 2013. The net valuation allowance increased by approximately $1.4 and a decreased of approximately $630,000 during the years ended December 31, 2012 and December 31, 2011, respectively. The approximately $760,000 increase in the valuation allowance in fiscal year 2013 resulted from losses generated by the newly acquired Spanish entity and the California Research and Development (R&D) tax credits. These amounts are not expected to be utilized. The approximately $1.4 million increase in the valuation allowance in fiscal year 2012 resulted primarily from the increase in the valuation allowance associated with California research credits expected not to be utilized. As of December 31, 2013, approximately $2.5 million of the valuation allowance reflected above is related to foreign tax attributes in jurisdictions where the Company continues to project losses or limited profitability. These amounts will be credited to tax expense if in the future the Company determines that they should be realized.

A reconciliation of the December 31, 2011 through December 31, 2013 amount of unrecognized tax benefits are as follows (in thousands):


Ending balance at December 31, 2011:		$	4,615
Additions based on tax positions related to the current year			97
Additions based on tax positions related to the prior year			146
Decreases based on tax positions related to the prior year			(305	)

Ending balance at December 31, 2012:		$	4,553
Additions based on tax positions related to the current year			238
Additions based on tax positions related to the prior year			189
Decreases based on tax positions related to the prior year			(954	)

Ending balance at December 31, 2013:		$	4,026

As of December 31, 2013, the Company had total Federal, State, and foreign unrecognized tax benefits of $4 million. Of that total, approximately $3.3 million of the unrecognized tax benefits, if recognized would affect the effective tax rate. The Company recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. Currently, there is no accrual for the payment of interest and penalties. As of December 31, 2013, the Company does not expect any material changes to uncertain tax positions within the next twelve months.
The Company is subject to taxation in the U.S., various States, and foreign jurisdictions. Management believes that its accrual for tax liabilities is adequate for all open audit years based on its assessment of many factors including past experience and interpretations of tax law. This assessment relies on estimates and assumptions and may involve a series of complex judgments about future events. The 2010 to 2013 tax years generally remain subject to U.S., State, or non-U.S. income tax examinations.
Changes in tax laws and rates may affect recorded deferred tax assets and liabilities and our effective tax rate in the future. The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on January 2, 2013. Because a change in tax law is accounted for in the period of enactment, certain provisions of the Act benefitting the Company’s 2012 U.S. federal taxes, including the extension of the research credit and the treatment of income earned by controlled foreign corporations (look-through rule) could not be recognized in the Company’s 2012 financial results and instead were reflected in the Company’s 2013 financial results. We calculated a benefit of approximately $754,000 as a result of this change in law.

Geographic_Information

Geographic Information	12 Months Ended
Geographic Information	Dec. 31, 2013
Geographic Information	'
	13	Geographic Information
	Actuate’s primary operations are located in the United States. Revenues from international sources relate to export sales, primarily to Europe. Actuate’s revenues by geographic area are as follows (in thousands):



		Years ended December 31,
		2013		2012		2011
	Revenues:
	North America	$	106,697	$	104,897	$	106,341
	Europe, Middle East and Africa (EMEA)		22,396		24,301		22,341
	Asia Pacific and others		5,424		9,621		6,261

	Total revenue	$	134,517	$	138,819	$	134,943

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2013
Contingencies	'
	14	Contingencies
	The Company is engaged in certain legal actions arising in the ordinary course of business. Although there can be no assurance as to the outcome of such litigation, the Company believes it has adequate legal defenses and it believes that the ultimate outcome of any of these actions nor ongoing litigation expense will not have a material effect on the Company’s consolidated financial position or results of operations.
	In the normal course of business, we provide customers with indemnification provisions of varying scope against claims of intellectual property infringement by third parties arising from the use of our products. Historically, costs related to these indemnification provisions have not been significant and we are unable to estimate the maximum potential impact of these indemnification provisions on our future results of operations.

Subsequent_Events

Subsequent Events	12 Months Ended
	Dec. 31, 2013
Subsequent Events	'
	15	Subsequent Events
	Acquisition of legodo ag
	On January 31, 2014, Actuate acquired 100% of the shares of legodo ag, a privately held software company based in Karlsruhe, Germany whose mission is to develop software for easy and rapid generation of personalized customer correspondence via any modern communication channel, including social media. The acquisition purchase price totaled approximately $8.3 million, net of acquired cash as well as $1.6 million in potential additional payments which may be required through December 2014. These payments are wholly dependent on the achievement of specific contingencies. The $8.3 million was entirely paid in cash upon closing. The Company is currently evaluating the impact of this acquisition on the Company’s future financial statements.
	Liquidation of Actuate Software (Shanghai) Co. Ltd.
	On January 17, 2014 the Company announced the closure and liquidation of its Shanghai, China operation effective January 31, 2014. The liquidation will result in termination of approximately 50 employees, mainly in research and development, and total approximately $1.4 million in operating expenses mostly associated with employee severances, facility exit costs, equipment write-offs and other associated charges.
	Share buybacks
	On July 29, 2013, the Board of Directors approved a share repurchase program totaling $40 million over a twelve month period. The timing and amount of any shares repurchased will be determined based on the Company’s evaluation of market conditions and other factors and the program may be discontinued or suspended at any time. Repurchases will be made in compliance with all Securities Exchange Commission (SEC) rules and other legal requirements and will be made in part under a Rule 10b5-1 plan, a rule established by the SEC which permits stock repurchases when the Company might otherwise be precluded from doing so. Subsequent to December 31, 2013, through March 6, 2014, the Company has repurchased 1,026,773 shares totaling approximately $6.9 million in the open market under this stock repurchase plan.

Selected_Quarterly_Financial_D

Selected Quarterly Financial Data (Unaudited)	12 Months Ended
Selected Quarterly Financial Data (Unaudited)	Dec. 31, 2013
Selected Quarterly Financial Data (Unaudited)	'
	16	Selected Quarterly Financial Data (Unaudited)
	The following tables set forth certain unaudited financial data for the eight quarters ended December 31, 2013 (in thousands, except per share data).


		Quarters Ended
		March 31,		June 30,		September 30,		December 31,
		2013		2013		2013		2013
	Revenues	$	34,918	$	34,902	$	32,291	$	32,406
	Income from operations	$	2,817	$	2,230	$	1,569	$	2,764
	Net income	$	3,019	$	1,313	$	1,235	$	1,234
	Net income per share:
	Basic	$	0.06	$	0.03	$	0.03	$	0.03
	Diluted	$	0.06	$	0.03	$	0.02	$	0.02
	Shares used in computing per share amounts:
	Basic		48,180		47,781		48,175		48,117
	Diluted		50,514		50,471		51,428		51,360


		Quarters Ended
		March 31,		June 30,		September 30,		December 31,
		2012		2012		2012		2012
	Revenues	$	34,836	$	36,228	$	32,179	$	35,576
	Income from operations	$	6,281	$	6,225	$	2,713	$	3,338
	Net income	$	3,877	$	5,561	$	107	$	$758
	Net income per share:
	Basic	$	0.08	$	0.11	$	0	$	0.02
	Diluted	$	0.07	$	0.11	$	0	$	0.01
	Shares used in computing per share amounts:
	Basic		49,013		49,218		49,207		48,652
	Diluted		52,681		52,949		52,794		51,244

SCHEDULE_IIVALUATION_AND_QUALI

SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	Dec. 31, 2013
SCHEDULE II-VALUATION AND QUALIFYING ACCOUNTS	'
	SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS
	(In thousands)


			Balance at		Additions			Additions			Deductions(2)			Balance at
			beginning		(reductions)			charged to						end of period
			of period		charged to			other
					costs and			accounts(1)
					expenses
	Allowance for doubtful accounts:
	Year ended December 31, 2013		$	394	$	(97	)	$	214		$	(93	)	$	418
	Year ended December 31, 2012		$	720	$	107		$	(336	)	$	(97	)	$	394
	Year ended December 31, 2011		$	615	$	(21	)	$	449		$	(323	)	$	720

	-1	Represents amounts charged to revenue and deferred revenue for sales returns and other revenue related items.
	-2	Deductions are primarily comprised of write-offs of receivable balances against the allowance for doubtful accounts.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Basis of Presentation

Use of Estimates

•

Actual results could differ materially from those estimates, particularly in light of the uncertain economic environment.

Revenues

Cash, Cash Equivalents and Investments

Fair Values of Financial Instruments

Concentration of Credit Risk

Allowance for Doubtful Accounts

Software Development Costs

Property and Equipment

Goodwill and Other Purchased Intangible Assets

Thus far, the “Market” approach has consistently indicated that the estimated fair value of the reporting unit was significantly higher than the carrying value.

The purchased intangible assets are being amortized over their expected useful lives of five to seven years using the straight-line method. See Note 6 for further discussion.

Impairment of Long-Lived Assets

Stock-based Compensation

Acquisitions-Purchase Price Allocation

Acquisitions—Purchase Price Allocation

•

future expected cash flows from software license sales, subscriptions, support agreements, consulting contracts and acquired developed technologies and patents;

•

expected costs to develop the in-process research and development into commercially viable products and estimated cash flows from the projects when completed;

•

discount rates.

Advertising Costs

Income Taxes

Sales Taxes

The Company presents its revenues net of sales tax in its Consolidated Statements of Income.

Foreign Currency Translation

Net Income Per Share

Years ended December 31,

2013

2012

2011

Weighted-average shares of common stock outstanding

48,064

49,033

47,309

Weighted-average dilutive common equivalent shares under the treasury stock method

2,895

3,419

4,188

Weighted-average common shares used in computing diluted net income per share

50,959

52,452

51,497

The weighted average exercise price of excluded stock options was $5.97, $6.29 and $5.89 for the years ended December 31, 2013, 2012 and 2011, respectively.

Segment Information

Recent Accounting Pronouncements

Summary_of_Significant_Account2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2013
Schedule of Weighted-Average Common Shares Used to Calculate Basic Net Income Per Share	'
	The table below reconciles the weighted-average common shares used to calculate basic net income per share with the weighted-average common shares used to calculate diluted net income per share (in thousands).



		Years ended December 31,
		2013		2012		2011
	Weighted-average shares of common stock outstanding		48,064		49,033		47,309
	Weighted-average dilutive common equivalent shares under the treasury stock method		2,895		3,419		4,188

	Weighted-average common shares used in computing diluted net income per share		50,959		52,452		51,497

Acquisitions_Tables

Acquisitions (Tables)	12 Months Ended
Acquisitions (Tables)	Dec. 31, 2013
Purchase Price Allocation Related to Acquired Assets and Useful Life	'
	The table below represents the allocation of the purchase price to the acquired net assets of Quiterian based on their estimated fair values as of October 16, 2012 and the associated estimated useful life at that date. Also, as with acquisitions that the Company has undertaken in the past, the Company has initiated structural changes in its corporate structure in order to incorporate Quiterian. These changes in Company’s organizational structure are ongoing and could affect future estimates and assumptions.


		Amount			Useful life
		(in thousands)			(in years)
	Net tangible assets and liabilities	$	(2,061	)		N/A
	Existing technology		1,682			7
	Customer contracts and relationships		324			7
	Goodwill		5,255			N/A

	Total purchase price allocation	$	5,200

Fair_Value_Measurements_of_Fin1

Fair Value Measurements of Financial Assets and Liabilities (Tables)	12 Months Ended
	Dec. 31, 2013
Assets Measured at Fair Value on Recurring Basis	'
	The following table represents information about the Company’s investments measured at fair value on a recurring basis (in thousands).


			Fair value of investments as of December 31, 2013
			Total		Quoted Prices		Significant			Significant
					In Active		Other			Unobservable
					Markets for		Observable			Inputs
					Identical		Inputs			(Level 3)
					Assets		(Level 2)
					(Level 1)
	Money market funds (1)		$	6,088	$	6,088	$	—		$	—
	Term deposits (1)			7,122		7,122		—			—
	Commercial paper (2)			4,498		—		4,498			—
	Corporate bonds (2)			32,652		—		32,652			—
	Federal and municipal obligations (3)			4,000		—		4,000			—

			$	54,360	$	13,210	$	41,150		$	—



			Fair value of investments as of December 31, 2012
			Total		Quoted Prices		Significant			Significant
					In Active		Other			Unobservable
					Markets for		Observable			Inputs
					Identical		Inputs			(Level 3)
					Assets		(Level 2)
					(Level 1)
	Money market funds (1)		$	5,595	$	5,595	$	—		$	—
	Term deposits (1)			8,000		8,000		—			—
	Commercial paper (2)			1,599		—		1,599			—
	Corporate bonds (2)			25,368		—		25,368			—
	Federal and municipal obligations (2)			2,000		—		2,000			—

			$	42,562	$	13,595	$	28,967		$	—


	-1	Included in cash and cash equivalents in the Company’s Consolidated Balance Sheet.

	-2	Included in short-term investments in the Company’s Consolidated Balances Sheet.

	-3	Of this amount, $3 million was included in cash and cash equivalents at December 31, 2013 and the remainder was included in short-term investments in the Company’s Consolidated Balance Sheet.
Summary of Cash, Cash Equivalents, Short-Term Investments and Non-Current Investments	'
	The Company’s cash, cash equivalents, short-term investments and non-current investments are as follows (in thousands):


			Cost		Gross		Gross			Estimated
					Unrealized		Unrealized			Fair Value
					Gains		(Losses)
	Balance at December 31, 2013
	Classified as cash and cash equivalents:
	Cash		$	25,540	$	—	$	—		$	25,540
	Term deposits			7,122		—		—			7,122
	Money market funds			6,088		—		—			6,088
	Federal and municipal obligations			3,000		—		—			3,000

				41,750		—		—			41,750
	Classified as short-term investments:
	Commercial paper (4)			4,498		—		—			4,498
	Corporate bonds (4)			32,654		—		(2	)		32,652
	Federal and municipal obligations			1,000		—		—			1,000

				38,152		—		(2	)		38,150

	Total		$	79,902	$	—	$	(2	)	$	79,900



			Cost		Gross		Gross			Estimated
					Unrealized		Unrealized			Fair Value
					Gains		(Losses)
	Balance at December 31, 2012
	Classified as cash and cash equivalents:
	Cash		$	23,888	$	—	$	—		$	23,888
	Term deposits			8,000		—		—			8,000
	Money market funds			5,595		—		—			5,595

				37,483		—		—			37,483
	Classified as short-term investments:
	Commercial paper (4)			1,599		—		—			1,599
	Corporate bonds (4)			25,350		28		(10	)		25,368
	Federal and municipal obligations (4)			2,000		—		—			2,000

				28,949		28		(10	)		28,967

	Total		$	66,432	$	28	$	(10	)	$	66,450


	-4	Securities totaling approximately $18.1 million were in an unrealized loss position at December 31, 2013. Securities totaling approximately $11.4 million were in an unrealized loss position at December 31, 2012. None of these securities were in a continuous unrealized loss position for greater than 12 months.

Property_and_Equipment_Tables

Property and Equipment (Tables)	12 Months Ended
Property and Equipment (Tables)	Dec. 31, 2013
Property and Equipment	'
	Property and equipment consists of the following (in thousands):


		December 31,
		2013			2012
	Furniture and fixtures	$	3,015		$	3,037
	Computers and software		8,049			7,934
	Leasehold improvements		5,606			5,869

	Total		16,670			16,840
	Less: accumulated depreciation and amortization		(10,551	)		(9,035	)

	Property and equipment, net	$	6,119		$	7,805

Goodwill_and_Purchased_Intangi1

Goodwill and Purchased Intangible Assets (Tables)	12 Months Ended
Goodwill and Purchased Intangible Assets (Tables)	Dec. 31, 2013
Other Purchased Intangible Assets	'
	Other purchased intangible assets consist of the following (in thousands):


		December 31, 2013									December 31, 2012
		Gross			Accumulated			Net			Gross		Accumulated			Net
		Carrying			Amortization			Carrying			Carrying		Amortization			Carrying
		Amount						Amount			Amount					Amount
	Customer lists	$	22,350		$	(18,539	)	$	3,811		$	22,360	$	(17,394	)	$	4,966
	Purchased technologies		17,325			(12,527	)		4,798			17,377		(11,202	)		6,175
	Leases		47			(35	)		12			47		(25	)		22
	Foreign currency exchange		(33	)		—			(33	)		—		—			—

		$	39,689		$	(31,101	)	$	8,588		$	39,784	$	(28,621	)	$	11,163

Amortization Expense	'
	The expected remaining annual amortization expense is summarized as follows (in thousands):


	Fiscal Year	Purchased
		Technology and
		Intangibles
	2014	$	2,536
	2015		2,530
	2016		2,527
	2017 and thereafter		995

		$	8,588

Deferred_Revenue_Tables

Deferred Revenue (Tables)	12 Months Ended
Deferred Revenue (Tables)	Dec. 31, 2013
Deferred Revenue	'
	Deferred revenue consists of the following (in thousands):


		December 31,		December 31,
		2013		2012
	Current portion
	Maintenance and support	$	42,705	$	38,029
	Other		3,588		5,409

	Total current portion:	$	46,293	$	43,438
	Long-term portion:		1,640		2,978

	Total deferred revenue	$	47,933	$	46,416

Contractual_Obligations_and_Co1

Contractual Obligations and Commercial Commitments (Tables)	12 Months Ended
Contractual Obligations and Commercial Commitments (Tables)	Dec. 31, 2013
Costs Related to Credit Facility	'
	The following table represents costs related to the Company’s credit facility (in thousands):


			Years ended December 31,
			2013		2012		2011
	Interest expense		$	75	$	3	$	441
	Amortization of debt issuance costs			49		70		282
	Unused line fees			—		150		186

			$	124	$	223	$	909

Summary of Contractual Obligations	'
	The following table summarizes the Company’s contractual obligations as of December 31, 2013 (in thousands):


			Total		Less than		1 – 3		3 – 5		Thereafter
			Total		1 year		years		years		Thereafter
	Obligations:
	Operating leases (1)		$	28,733	$	4,231	$	6,746	$	6,280	$	11,476
	Interest and loan obligations (2)			945		160		476		156		153
	Obligations for unrecognized tax benefits (3)			2,177		—		2,177		—		—

	Total		$	31,855	$	4,391	$	9,399	$	6,436	$	11,629


	-1	The Company’s future contractual obligations include minimum lease payments under operating leases at December 31, 2013.

	-2	Estimated future interest and principal due on the notes payable funded by the Spanish government for the development of Quiterian software.

	-3	Represents the tax liability associated with unrecognized tax benefits estimated between 1 to 3 years. In addition, as of December 31, 2013, our unrecognized tax benefits included $1.9 million which is netted against deferred tax assets. At this time, we are unable to make a reasonably reliable estimate of the timing of payments related to the amounts netted against deferred tax assets, if any, in individual years due to uncertainties in the timing or outcomes of either actual or anticipated tax audits. As a result, these amounts are not included in the table above. See discussion on the authoritative guidance issued by the FASB on obligations for uncertain tax positions in Note 12 of our Notes to these Consolidated Financial Statements.

Stockholders_Equity_Tables

Stockholders' Equity (Tables)	12 Months Ended
Stockholders' Equity (Tables)	Dec. 31, 2013
Summary of Authorized but Unissued Shares	'
	Total authorized but unissued shares of common stock were 21,709,641 as of December 31, 2013.




	Plan Summary		Shares			Options and			Total Authorized But
			Available			Awards			Unissued
			for			Outstanding (2)
			Grant (1)
	Amended and Restated 1998 Equity Incentive Plan			10,582,120			9,839,113			20,421,233
	2001 Supplemental Stock Plan			705,541			35,156			740,697
	1998 Non-Employee Director Option Plan			495,000			105,000			600,000

	Total Stock Plans			11,782,661			9,979,269			21,761,930
	Other awards			(52,289	)		—			(52,289	)

	Total Stock Plans Balance at December 31, 2013			11,730,372			9,979,269			21,709,641



	-1	Other awards include a grant totaling 50,000 shares approved by the Company’s Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.


	-2	Total outstanding at December 31, 2013 includes 8,695,827 of options and 1,363,812 of RSUs net of 80,370 of forfeited MSUs in fiscal 2013.
Activity Under Option Plans	'
	Activity under all plans was as follows:




			Shares			Options and Awards Outstanding						Weighted-
			Available									Average
			for									Exercise
			Grant (1)			Number of			Price Per Share			Price
						Shares			Price Per Share
	Balance at December 31, 2010			16,603,844			15,597,091		$	0.78-$17.50		$	3.95
	Options granted			(1,937,170	)		1,937,170		$	4.63-$6.72		$	5.51
	Options exercised			—			(4,042,132	)	$	1.49-$6.10		$	3.18
	Options forfeited and cancelled			754,983			(754,983	)	$	1.49-$17.50		$	7.29

	Balance at December 31, 2011			15,421,657			12,737,146		$	0.78-$8.39		$	4.24
	Options granted			(2,161,600	)		2,161,600		$	5.09-$7.25		$	6.3
	Options exercised			—			(3,527,905	)	$	1.49-$6.55		$	3.04
	Options forfeited and cancelled			579,772			(579,772	)	$	0.78-$7.45		$	5.97

	Balance at December 31, 2012			13,839,829			10,791,069		$	1.39-$8.39		$	4.95
	Options granted			(1,345,850	)		1,345,850		$	5.50-$8.00		$	5.75
	Options exercised			—			(2,830,342	)	$	1.39-$7.72		$	4.27
	Options forfeited and cancelled (2)			691,120			(610,750	)	$	1.49-$8.39		$	5.88

	Balance at December 31, 2013			13,185,099			8,695,827		$	1.86-$8.39		$	5.23
	RSUs and MSUs, net of cancellations and forfeitures			(1,402,438	)		1,283,442			—			—
	Other awards (3)			(52,289	)		—			—			—

	Total Stock Plans Balance at December 31, 2013			11,730,372			9,979,269



	-1	The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.


	-2	Included in 691,120 options forfeited and cancelled are unearned MSUs of 80,370 from the May 8, 2012 grant. These 80,370 MSUs will not be reflected in awards outstanding until the release event occurs.


	-3	Other awards include a grant totaling 50,000 shares approved by the Company’s Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.
Summary of Stock Options Outstanding and Exercisable	'
	All vested stock options are exercisable. The following table summarizes information about stock options outstanding and exercisable as of December 31, 2013:


			Options Outstanding									Options Exercisable
	Range of Exercise Prices		Number of			Weighted-			Weighted-			Number of		Weighted-
			Shares			Average			Average			Shares		Average
						Remaining			Exercise					Exercise
						Contractual Life			Price					Price
	$1.49-$3.56			1,036,915			3.89 years		$	3.27			1,036,915	$	3.27
	$3.59-$4.80			1,633,469			4.30 years		$	4.31			1,596,001	$	4.31
	$4.84-$5.31			1,119,656			3.77 years		$	5.14			1,063,245	$	5.13
	$5.32-$5.48			1,024,120			6.98 years		$	5.48			721,060	$	5.48
	$5.49-$6.08			1,068,649			8.57 years		$	5.58			53,963	$	5.68
	$6.09-$6.26			1,202,215			4.58 years		$	6.11			1,092,893	$	6.11
	$6.27-$6.30			1,266,501			7.37 years		$	6.3			555,646	$	6.3
	$6.33-$8.39			344,302			8.03 years		$	6.99			157,906	$	6.94

	$1.49-$8.39			8,695,827			5.66 years		$	5.23			6,277,629	$	4.98

Summary of Stock Options Outstanding (Vested and Expected to Vest) and Exercisable	'
	The following table summarizes information about stock options outstanding and exercisable including the intrinsic values and weighted average exercise prices and remaining contractual terms under outstanding and exercisable categories as of December 31, 2013 and 2012:


			December 31,			December 31,
			2013			2012
	Options Outstanding—Vested and Expected to Vest
	Vested and expected to vest, net of expected forfeitures			8,615,757			10,715,803
	Aggregate intrinsic value (in thousands)		$	21,430		$	9,382
	Weighted average exercise price per share		$	5.22		$	4.94
	Weighted average remaining contractual term (in years)			5.63			5.83
	Options Exercisable
	Options currently exercisable			6,277,629			7,464,015
	Aggregate intrinsic value of currently exercisable options (in thousands)		$	17,160		$	8,827
	Weighted average exercise price per share		$	4.98		$	4.54
	Weighted average remaining contractual term (in years)			4.73			4.66
Summary of Restricted Stock Units	'
	The following table summarizes activities related to restricted stock units:


			Awards Outstanding						Weighted-
			(RSUs)						Average
									Remaining
									Contractual
									Term
			Number of			Weighted-			(Years)			Aggregate
			Units			Average						Fair Value
						Grant						(thousands)
						Date Fair
						Value
	Balance at December 31, 2010			182,500		$	4.75			1.48		$	1,040
	Awarded			232,500			5.48			—			—
	Released			(5,251	)		4.8			—			—
	Forfeited			(25,062	)		5.34			—			—

	Balance at December 31, 2011			384,687			5.15			1.28		$	2,254
	Awarded			205,000			6.4			—			—
	Released			(12,313	)		5.28			—			—

	Balance at December 31, 2012			577,374			5.59			1.13		$	3,233
	Awarded			447,500			5.73			—			—
	Released			(21,062	)		5.71			—			—

	Balance at December 31, 2013			1,003,812		$	5.65			1.15		$	7,739

Weighted Average Grant Date Fair Value of Restricted Stock Units Granted	'
	The weighted average grant date fair value of restricted stock units granted during the year ended December 31, 2013 was $5.73 per unit.


			Number of			Weighted Average			Aggregate
			Units			Remaining			Intrinsic Value
						Contractual Life			(thousands)
						(years)
	Restricted stock units outstanding			1,003,812			1.15		$	7,739
	Restricted stock units vested and expected to vest			980,188			1.12		$	5,180
Summary of Market-Performance Based Restricted Stock Units	'
	MSU activity for the year ended December 31, 2013:


			Awards Outstanding (MSUs)						Weighted-Average
									Remaining
									Contractual Term
			Number of			Weighted-Average			(Years)			Aggregate
			Units			Grant Date Fair						Fair Value
						Value						(thousands)
	Balance at December 31, 2011(1)			—			—			—			—
	Awarded			235,000		$	8.01			—			—
	Released			—			—			—			—

	Balance at December 31, 2012			235,000			—			1.5		$	1,316
	Awarded			125,000		$	5.65			—			—
	Released			—			—			—			—
	Forfeited			(80,370	)		—			—			—

	Balance at December 31, 2013			279,630		$	6.96			1.26		$	2,156

	Ending vested and expected to vest			270,536			—			1.25		$	1,800

	-1	There were no MSUs granted in fiscal 2011.
Summary of Unvested Restricted Stock Units and Market-Performance Based Stock Units	'
	Activities related to unvested RSUs and MSUs for the year ended December 31, 2013:






	Unvested Units		Units			Weighted-Average
						Grant Date Fair
						Value
	Unvested at December 31, 2012			645,249		$	6.2
	Awarded			572,500			5.71
	Vested			(199,442	)		6.26
	Forfeited			(80,370	)		8.01

	Unvested at December 31, 2013			937,937		$	6.02
	Vested and deferred-to-date			345,505			—

	Balance at December 31, 2013			1,283,442			—




	Outstanding Awards Recap (1)		Units
	RSUs			1,003,812
	MSUs			279,630

	Balance at December 31, 2013			1,283,442



	-1	Outstanding includes both unvested and deferred awards.
Share-Based Compensation Expense and Related Income Tax Benefit	'
	Stock-based compensation expense and the related income tax benefit recognized for the fiscal years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):


			Years ended December 31,
			2013			2012			2011
	Stock options		$	3,501		$	5,070		$	3,823
	ESPP			987			534			842
	Restricted stock units			1,721			1,155			844
	Market stock units			1,101			577			—
	Accelerated options and miscellaneous grants (1)			14			—			338

	Total stock-based compensation		$	7,324		$	7,336		$	5,847

	Income tax benefit		$	2,186		$	2,538		$	1,721


	1	The amount reported in fiscal 2013 represent a stock grant issued to a current employee of the Company. The amount reported in fiscal 2011 was related to accelerated options and a stock grant issued to the beneficiary of a deceased senior executive.
Assumptions Used to Estimate Fair Value of Stock Options Granted and Stock Purchase Rights Granted Under Our Employee Stock Purchase Plan	'
	The assumptions we use to estimate the fair value of stock options granted and stock purchase rights granted under our ESPP program for the fiscal years 2013, 2012 and 2011 are as follows:


			Options
			Years ended December 31,
			2013		2012	2011
	Dividends		0%		0%	0%
	Forfeiture rate		2 – 4%		2 – 4%	2 – 4%
	Risk-free interest rate		0.77 – 1.75%		0.63 – 1.01%	0.83 – 2.21%
	Expected life (in years)		5.56 – 5.67		5.60 – 5.63	5.57 – 5.69
	Expected volatility		49.50 – 53.58%		53.67 – 54.17%	53.88 – 54.96%


			ESPP
			Years ended December 31,
			2013		2012	2011
	Dividends		0%		0%	0%
	Risk-free interest rate		0.08 – 0.35%		0.13 – 0.17%	0.22 – 0.27%
	Expected life (in years)		1.25		1.25	1.25
	Expected volatility		28.63 – 41.52%		42.12 – 44.17%	37.36 – 42.34%

Actuate_401k_Plan_Tables

Actuate 401(k) Plan (Tables)	12 Months Ended
Actuate 401(k) Plan (Tables)	Dec. 31, 2013
Contribution Activities	'
	The following table represents the Company’s contribution activities for the following years:


		Years ended December 31,
		2013		2012		2011
	IRS annual wage limit	$	255,000	$	250,000	$	245,000
	Maximum match per employee	$	3,825	$	3,750	$	3,675
	Employer contributions	$	361,000	$	368,000	$	349,000

Restructuring_Charges_Tables

Restructuring Charges (Tables)	12 Months Ended
Restructuring Charges (Tables)	Dec. 31, 2013
Restructuring Accrual Activity	'
	The following table summarizes the restructuring accrual activity for the fiscal years ended December 31, 2013, 2012 and 2011 (in thousands):


			Severance			Facility			Total
			& Benefits			Related			Total
	Balance at December 31, 2010		$	654		$	631		$	1,285
	Restructuring charges			573			316			889
	Cash payments, net of rents collected on sublease			(1,261	)		(763	)		(2,024	)
	Reclassified as a long-term asset (1)			—			26			26
	Adjustments (2)			34			(6	)		28

	Balance at December 31, 2011			—			204			204
	Restructuring charges			421			75			496
	Cash payments, net of rents collected on sublease			—			(199	)		(199	)
	Adjustments (2)			3			5			8

	Balance at December 31, 2012			424			85			509
	Restructuring charges			576			488			1,064
	Cash payments, net of rents collected on sublease			(1,028	)		(237	)		(1,265	)
	Adjustments (2)			28			(22	)		6

	Balance at December 31, 2013:			—			314			314
	Less: Current portion:			—			(262	)		(262	)

	Long-term balance at balance at December 31, 2013 (3)		$	—		$	52		$	52


	-1	The balance represents the long-term portion of the estimated operating expenses reimbursable to Actuate under its South San Francisco facility sublease agreement.

	-2	Adjustments mainly reflect the impact of foreign currency translation.

	-3	Included in “Other liabilities—long-term” section of the Consolidated Balance Sheets.

Income_Taxes_Tables

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2013
Profit Before Income Taxes For Domestic and Foreign Operations	'
	The following table presents the profit before income taxes for domestic and foreign operations (in thousands):


		Years ended December 31,
		2013			2012			2011
	Domestic	$	10,468		$	12,102		$	19,727
	Foreign		(1,292	)		6,329			(117	)

	Profit before income taxes	$	9,176		$	18,431		$	19,610

Components of Provision for Income Taxes	'

		Years ended December 31,
		2013			2012			2011
	Federal:
	Current	$	1,648		$	4,243		$	6,428
	Deferred		507			236			34

			2,155			4,479			6,462

	State:
	Current		587			471			921
	Deferred		(25	)		1,916			572

			562			2,387			1,493

	Foreign:
	Current		208			722			(87	)
	Deferred		(550	)		540			(245	)

			(342	)		1,262			(332	)

	Provision for income taxes:	$	2,375		$	8,128		$	7,623

Difference between Provision for Income Taxes and Amount Computed by Applying Federal Statutory Rate	'
	The difference between provision for income taxes and the amount computed by applying the Federal statutory rate (35 percent) to income before taxes is explained below (in thousands):


		Years ended December 31,
		2013			2012			2011
	Income taxes at Federal statutory rate	$	3,212		$	6,451		$	6,864
	Permanent differences		(316	)		413			(74	)
	Tax effect of foreign operations		(656	)		(547	)		208
	Valuation allowance build (release)		649			1,319			(296	)
	State tax, net of Federal benefit		433			381			1,135
	Tax credits		(989	)		—			(297	)
	Increase (decrease) of tax reserves		25			—			(76	)
	Other		17			111			159

	Provision for income taxes:	$	2,375		$	8,128		$	7,623

Significant Components of Deferred Tax Assets and Liabilities for Federal and States	'
	Significant components of deferred tax assets and liabilities for Federal and States are as follows (in thousands):


		December 31,
		2013			2012
	Deferred tax assets
	Net operating loss carry-forwards	$	3,865		$	3,470
	Research credit carry-forwards		4,430			4,385
	Accruals and allowances not currently tax deductible		2,736			3,312
	Non-qualified stock options		9,764			9,284

	Total deferred tax assets	$	20,795		$	20,451
	Valuation allowance		(4,086	)		(3,324	)

	Gross deferred tax assets, less valuation allowance	$	16,709		$	17,127

	Deferred tax liabilities
	Fixed Assets and Acquired intangible assets	$	2,429		$	2,687

	Net deferred tax assets:	$	14,280		$	14,440

Reconciliation of Amount of Unrecognized Tax Benefits	'
	A reconciliation of the December 31, 2011 through December 31, 2013 amount of unrecognized tax benefits are as follows (in thousands):


	Ending balance at December 31, 2011:	$	4,615
	Additions based on tax positions related to the current year		97
	Additions based on tax positions related to the prior year		146
	Decreases based on tax positions related to the prior year		(305	)

	Ending balance at December 31, 2012:	$	4,553
	Additions based on tax positions related to the current year		238
	Additions based on tax positions related to the prior year		189
	Decreases based on tax positions related to the prior year		(954	)

	Ending balance at December 31, 2013:	$	4,026

Geographic_Information_Tables

Geographic Information (Tables)	12 Months Ended
Geographic Information (Tables)	Dec. 31, 2013
Revenues by Geographic Area	'
	Actuate’s revenues by geographic area are as follows (in thousands):



		Years ended December 31,
		2013		2012		2011
	Revenues:
	North America	$	106,697	$	104,897	$	106,341
	Europe, Middle East and Africa (EMEA)		22,396		24,301		22,341
	Asia Pacific and others		5,424		9,621		6,261

	Total revenue	$	134,517	$	138,819	$	134,943

Selected_Quarterly_Financial_D1

Selected Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
Selected Quarterly Financial Data (Unaudited) (Tables)	Dec. 31, 2013
Unaudited Quarterly Financial Data	'
	The following tables set forth certain unaudited financial data for the eight quarters ended December 31, 2013 (in thousands, except per share data).


		Quarters Ended
		March 31,		June 30,		September 30,		December 31,
		2013		2013		2013		2013
	Revenues	$	34,918	$	34,902	$	32,291	$	32,406
	Income from operations	$	2,817	$	2,230	$	1,569	$	2,764
	Net income	$	3,019	$	1,313	$	1,235	$	1,234
	Net income per share:
	Basic	$	0.06	$	0.03	$	0.03	$	0.03
	Diluted	$	0.06	$	0.03	$	0.02	$	0.02
	Shares used in computing per share amounts:
	Basic		48,180		47,781		48,175		48,117
	Diluted		50,514		50,471		51,428		51,360


		Quarters Ended
		March 31,		June 30,		September 30,		December 31,
		2012		2012		2012		2012
	Revenues	$	34,836	$	36,228	$	32,179	$	35,576
	Income from operations	$	6,281	$	6,225	$	2,713	$	3,338
	Net income	$	3,877	$	5,561	$	107	$	$758
	Net income per share:
	Basic	$	0.08	$	0.11	$	0	$	0.02
	Diluted	$	0.07	$	0.11	$	0	$	0.01
	Shares used in computing per share amounts:
	Basic		49,013		49,218		49,207		48,652
	Diluted		52,681		52,949		52,794		51,244

Summary_of_Significant_Account3

Summary of Significant Accounting Policies - Additional Information (Detail) (USD $)

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 28, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Customer

Asia

Restricted Share Units

Xenos Group Inc.

Property And Equipment

Leasehold Improvements

Entity

Minimum

Maximum

Minimum

Maximum

Minimum

Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of customers that accounted for more than 10% of the Company's net accounts receivable balance

Accounts receivable payment terms

'90 days

Estimated useful life of property and Equipment

'2 years

'7 years

'4 years

'10 years

Estimated useful life of intangible assets

'5 years

'7 years

Advertising costs, included in sales and marketing expense

$574,000

$814,000

$744,000

Tax benefit realized upon settlement

'Greater than a 50

Period of significant increase decrease in unrecognized tax benefits

'12 months

Weighted-average number of shares excluded from the calculations of diluted net income

1,684,629

2,441,999

3,931,634

78,865

122,072

Weighted average exercise price of excluded stock options

$5.97

$6.29

$5.89

Number of liquidated subsidiaries

Schedule_of_WeightedAverage_Co

Schedule of Weighted-Average Common Shares Used to Calculate Basic Net Income per Share (Detail)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation Of Basic Weighted Average Shares To Diluted Weighted Average Shares [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Weighted-average shares of common stock outstanding	48,117	48,175	47,781	48,180	48,652	49,207	49,218	49,013	48,064	49,033	47,309
Weighted-average dilutive common equivalent shares under the treasury stock method	'	'	'	'	'	'	'	'	2,895	3,419	4,188
Weighted-average common shares used in computing diluted net income per share	51,360	51,428	50,471	50,514	51,244	52,794	52,949	52,681	50,959	52,452	51,497

Acquisitions_Additional_Inform

Acquisitions - Additional Information (Detail) (Quiterian S.L., USD $)	1 Months Ended
	Oct. 16, 2012
Quiterian S.L.	'
Business Acquisition [Line Items]	'
Business acquisition, Percentage of outstanding shares acquired	100.00%
Business acquisition, amount of consideration	$5,200,000
Percentage of holdback upon closing of acquisition	10.00%
Business acquisition, Potential additional compensation payments	3,000,000
Business acquisition, Potential additional compensation payments periods	'3 years
Business acquisition, transaction costs	354,000
Business acquisition, cash	505,000
Business acquisition, trade receivables	519,000
Business acquisition, notes payable	$2,200,000

Purchase_Price_Allocation_Rela

Purchase Price Allocation Related to Acquired Assets and Useful Life (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Oct. 16, 2012	Oct. 16, 2012	Oct. 16, 2012
In Thousands, unless otherwise specified			Quiterian S.L.	Existing technology	Customer contracts and relationships
				Quiterian S.L.	Quiterian S.L.
Business Acquisition [Line Items]	'	'	'	'	'
Net tangible assets and liabilities	'	'	($2,061)	'	'
Purchase price allocated to intangible assets	'	'	'	1,682	324
Goodwill	51,962	51,821	5,255	'	'
Total purchase price allocation	'	'	$5,200	'	'
Weighted Average Useful life	'	'	'	'7 years	'7 years

Investment_in_Actuate_Japan_Ad

Investment in Actuate Japan - Additional Information (Detail) (USD $)	1 Months Ended	12 Months Ended
	Dec. 31, 2011	Dec. 31, 2013
Noncontrolling Interest [Line Items]	'	'
Redeemable non-controlling interest percentage on total equity interest	'	100.00%
Payment on exercise of rights by minority shareholders	$0	'
Increase in additional paid-in-capital	'	99,000
Actuate Japan Company Ltd	'	'
Noncontrolling Interest [Line Items]	'	'
Percentage of minority shareholders right to exercise equity interest	'	12.00%
Payment on exercise of rights by minority shareholders	$594,000	'

Assets_Measured_at_Fair_Value_

Assets Measured at Fair Value on Recurring Basis (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	$54,360		$42,562
Money market funds	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	6,088	[1]	5,595	[1]
Term deposits	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	7,122	[1]	8,000	[1]
Commercial paper	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	4,498	[2]	1,599	[2]
Corporate bonds	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	32,652	[2]	25,368	[2]
Federal and municipal obligations	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	4,000	[3]	2,000	[2]
Quoted Prices In Active Markets for Identical Assets (Level 1)	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	13,210		13,595
Quoted Prices In Active Markets for Identical Assets (Level 1) \| Money market funds	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	6,088	[1]	5,595	[1]
Quoted Prices In Active Markets for Identical Assets (Level 1) \| Term deposits	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	7,122	[1]	8,000	[1]
Significant Other Observable Inputs (Level 2)	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	41,150		28,967
Significant Other Observable Inputs (Level 2) \| Commercial paper	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	4,498	[2]	1,599	[2]
Significant Other Observable Inputs (Level 2) \| Corporate bonds	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	32,652	[2]	25,368	[2]
Significant Other Observable Inputs (Level 2) \| Federal and municipal obligations	'		'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'
Total, Estimated Fair Value	$4,000	[3]	$2,000	[2]

[1]	Included in cash and cash equivalents in the Company's Consolidated Balance Sheet.
[2]	Included in short-term investments in the Company's Consolidated Balances Sheet.
[3]	Of this amount, $3 million was included in cash and cash equivalents at December 31, 2013 and the remainder was included in short-term investments in the Company's Consolidated Balance Sheet.

Assets_Measured_at_Fair_Value_1

Assets Measured at Fair Value on Recurring Basis (Parenthetical) (Detail) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified	Dec. 31, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'
Cash and cash equivalents, Cost	$3

Summary_of_Cash_Cash_Equivalen

Summary of Cash, Cash Equivalents, Short-Term Investments and Non-Current Investments (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2010
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Gross Unrealized Gains	'		'		'	'
Short-term investment, Cost	'		28		'	'
Cash and Cash equivalent, Gross Unrealized Losses	'		'		'	'
Short-term investment, Gross Unrealized (Losses)	-2		'		'	'
Gross Unrealized Losses	-2		-10		'	'
Cash and cash equivalents, Cost	41,750		37,483		38,759	33,269
Gross Unrealized Gains	'		28		'	'
Short-term investment, Gross Unrealized (Losses)	'		-10		'	'
Cash	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Gross Unrealized Gains	'		'		'	'
Cash and Cash equivalent, Gross Unrealized Losses	'		'		'	'
Term deposits	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Gross Unrealized Gains	'		'		'	'
Cash and Cash equivalent, Gross Unrealized Losses	'		'		'	'
Money market funds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Gross Unrealized Gains	'		'		'	'
Cash and Cash equivalent, Gross Unrealized Losses	'		'		'	'
Corporate bonds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Short-term investment, Cost	'		28	[1]	'	'
Short-term investment, Gross Unrealized (Losses)	-2	[1]	-10	[1]	'	'
Federal and municipal obligations	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Gross Unrealized Gains	'		'		'	'
Cash and Cash equivalent, Gross Unrealized Losses	'		'		'	'
Short-term investment, Gross Unrealized (Losses)	-18,100		-11,400		'	'
Estimated Fair Value	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	41,750		37,483		'	'
Short-term investment, Cost	38,150		'		'	'
Total	79,900		66,450		'	'
Short-term investment, Cost	'		28,967		'	'
Estimated Fair Value \| Cash	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	25,540		23,888		'	'
Estimated Fair Value \| Term deposits	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	7,122		8,000		'	'
Estimated Fair Value \| Money market funds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	6,088		5,595		'	'
Estimated Fair Value \| Commercial paper	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Short-term investment, Cost	4,498	[1]	1,599	[1]	'	'
Estimated Fair Value \| Corporate bonds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Short-term investment, Cost	32,652	[1]	25,368	[1]	'	'
Estimated Fair Value \| Federal and municipal obligations	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	3,000		'		'	'
Short-term investment, Cost	1,000		2,000	[1]	'	'
Cost	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	41,750		'		'	'
Short-term investment, Cost	38,152		28,949		'	'
Total	79,902		66,432		'	'
Cash and cash equivalents, Cost	'		37,483		'	'
Cost \| Cash	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	25,540		'		'	'
Cash and cash equivalents, Cost	'		23,888		'	'
Cost \| Term deposits	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	7,122		'		'	'
Cash and cash equivalents, Cost	'		8,000		'	'
Cost \| Money market funds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	6,088		'		'	'
Cash and cash equivalents, Cost	'		5,595		'	'
Cost \| Commercial paper	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Short-term investment, Cost	4,498	[1]	1,599	[1]	'	'
Cost \| Corporate bonds	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Short-term investment, Cost	32,654	[1]	25,350	[1]	'	'
Cost \| Federal and municipal obligations	'		'		'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'		'		'	'
Cash and cash equivalents, Cost	3,000		'		'	'
Short-term investment, Cost	$1,000		$2,000	[1]	'	'

[1]	Securities totaling approximately $18.1 million were in an unrealized loss position at December 31, 2013. Securities totaling approximately $11.4 million were in an unrealized loss position at December 31, 2012. None of these securities were in a continuous unrealized loss position for greater than 12 months.

Summary_of_Cash_Cash_Equivalen1

Summary of Cash, Cash Equivalents, Short-Term Investments and Non-Current Investments (Parenthetical) (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Unrealized loss	'	$10
Available for sale securities gross unrealized losses duration of loss	'Greater than 12 months	'Greater than 12 months
Federal and municipal obligations	'	'
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]	'	'
Unrealized loss	18,100	$11,400

Fair_Value_Measurements_of_Fin2

Fair Value Measurements of Financial Assets and Liabilities - Additional Information (Detail) (USD $)	12 Months Ended							1 Months Ended	3 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Feb. 01, 2010	Jun. 30, 2011
				Minimum	Maximum	Xenos Group Inc.	Xenos Group Inc.	Xenos Group Inc.	Xenos Group Inc.
						Minimum	Maximum	In Process Research And Development	In Process Research And Development
Maturity period of short term investments	'Beyond 90 days	'Beyond 90 days	'	'	'	'	'	'	'
Stated maturity period of short term investments	'One year or more	'One year or more	'	'	'	'	'	'	'
Estimated useful lives of intangible assets	'	'	'	'5 years	'7 years	'	'	'	'
Impairment related to in-process research and development	'	'	$1,681	'	'	'	'	'	$1,700
Estimated useful life of intangible assets	'	'	'	'	'	'5 years	'7 years	'7 years	'

Property_and_Equipment_Detail

Property and Equipment (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, Gross	$16,670	$16,840
Less: accumulated depreciation and amortization	-10,551	-9,035
Property and equipment, net	6,119	7,805
Furniture and Fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, Gross	3,015	3,037
Computers and Software	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, Gross	8,049	7,934
Leasehold Improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, Gross	$5,606	$5,869

Property_and_Equipment_Additio

Property and Equipment - Additional Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]	'	'	'
Depreciation expense	$2,124	$2,186	$1,945

Goodwill_and_Purchased_Intangi2

Goodwill and Purchased Intangible Assets - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]	'	'	'
Goodwill	$51,962,000	$51,821,000	'
Additions to purchased intangible assets	'	2,000,000	'
Amortization of intangible assets	1,166,000	1,203,000	1,296,000
Purchased technology and other intangibles	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Amortization of intangible assets	2,500,000	2,300,000	2,400,000
Purchased technologies	'	'	'
Finite-Lived Intangible Assets [Line Items]	'	'	'
Amortization of intangible assets	$1,400,000	$1,100,000	$1,100,000

Other_Purchased_Intangible_Ass

Other Purchased Intangible Assets (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	$39,689	$39,784
Accumulated Amortization	-31,101	-28,621
Net Carrying Amount	8,588	11,163
Customer lists	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	22,350	22,360
Accumulated Amortization	-18,539	-17,394
Net Carrying Amount	3,811	4,966
Purchased technologies	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	17,325	17,377
Accumulated Amortization	-12,527	-11,202
Net Carrying Amount	4,798	6,175
Leases	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	47	47
Accumulated Amortization	-35	-25
Net Carrying Amount	12	22
Foreign currency exchange	'	'
Finite-Lived Intangible Assets [Line Items]	'	'
Gross Carrying Amount	-33	'
Net Carrying Amount	($33)	'

Amortization_Expense_Detail

Amortization Expense (Detail) (Purchased technology and other intangibles, USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Purchased technology and other intangibles	'
Finite-Lived Intangible Assets [Line Items]	'
2014	$2,536
2015	2,530
2016	2,527
2017 and thereafter	995
Amortization expense	$8,588

Deferred_Revenue_Detail

Deferred Revenue (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred Revenue Arrangement [Line Items]	'	'
Deferred revenue, current	$46,293	$43,438
Long-term portion:	1,640	2,978
Deferred revenue	47,933	46,416
Maintenance and support	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred revenue, current	42,705	38,029
Other	'	'
Deferred Revenue Arrangement [Line Items]	'	'
Deferred revenue, current	$3,588	$5,409

Deferred_Revenue_Additional_In

Deferred Revenue - Additional Information (Detail)	12 Months Ended
Deferred Revenue - Additional Information (Detail)	Dec. 31, 2013
Period of maintenance and support	'12 months

Contractual_Obligations_and_Co2

Contractual Obligations and Commercial Commitments - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Nov. 28, 2011
		Agreement			sqft
		CreditFacility
Commitments and Contingencies [Line Items]	'	'	'	'	'
Write-off of unamortized costs related to old credit facility	$188,000	$188,000	'	'	'
Balance available under revolving credit facility	'	50,000,000	'	'	'
Balance owed under credit facility	'	0	'	'	'
Consolidated cash flow leverage ratio	'	2.5	'	'	'
Consolidated cash flow leverage ratio	'	1	'	'	'
Number of loan agreements	'	2	'	'	'
Frequency of loan repayment	'	'Quarterly	'	'	'
Loan repayment period, start	'	'2014-06	'	'	'
Loan repayment period, end	'	'2022-09	'	'	'
Notes payable	'	889,000	843,000	'	'
Additional office space	'	'	'	'	58,000
Sublease agreement term (in years)	'	'10 years	'	'	'
Landlord incentives	'	'	'	'	2,600,000
Deferred rent	'	3,400,000	'	'	'
Deferred tax liability classified as short term debt	'	261,000	'	'	'
Deferred tax liability classified as long term debt	'	3,100,000	'	'	'
Lease expiration date	'	31-May-22	'	'	'
Letters of Credit	'	2	'	'	'
Letter of credit amount	'	225,300	88,000	'	'
Lease rent	'	4,400,000	4,200,000	3,400,000	'
Facility related charges	'	550,000	1,200,000	1,500,000	'
Interest free loan	'	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'
Notes payable	'	500,000	'	'	'
Variable Rate Term Loan [Member]	'	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'
Notes payable	'	400,000	'	'	'
Notes payable, variable interest rate	'	5.00%	'	'	'
Maximum	'	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'
Fixed charged coverage ratio	'	1.75	'	'	'
Minimum	'	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'
Fixed charged coverage ratio	'	1	'	'	'
New Revolving Credit Facility Agreement	'	'	'	'	'
Commitments and Contingencies [Line Items]	'	'	'	'	'
Secured revolving line of credit, principal amount	'	$50,000,000	'	'	'

Cost_Related_to_Credit_Facilit

Cost Related to Credit Facility (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest expense	$75	$3	$441
Amortization of debt issuance costs	49	70	282
Unused line fees	'	150	186
Interest Costs Incurred, Total	$124	$223	$909

Summary_of_Contractual_Obligat

Summary of Contractual Obligations (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified	Dec. 31, 2013
Contractual Obligation [Line Items]	'
Total	$31,855
Less than 1 year	4,391
1 - 3 years	9,399
3 - 5 years	6,436
Thereafter	11,629
Operating Lease Obligations	'
Contractual Obligation [Line Items]	'
Total	28,733	[1]
Less than 1 year	4,231	[1]
1 - 3 years	6,746	[1]
3 - 5 years	6,280	[1]
Thereafter	11,476	[1]
Long Term Debt Obligations	'
Contractual Obligation [Line Items]	'
Total	945	[2]
Less than 1 year	160	[2]
1 - 3 years	476	[2]
3 - 5 years	156	[2]
Thereafter	153	[2]
Obligations for Unrecognized Tax Benefit	'
Contractual Obligation [Line Items]	'
Total	2,177	[3]
1 - 3 years	$2,177	[3]

[1]	The Company's future contractual obligations include minimum lease payments under operating leases at December 31, 2013.
[2]	Estimated future interest and principal due on the notes payable funded by the Spanish government for the development of Quiterian software.
[3]	Represents the tax liability associated with unrecognized tax benefits estimated between 1 to 3 years. In addition, as of December 31, 2013, our unrecognized tax benefits included $1.9 million which is netted against deferred tax assets. At this time, we are unable to make a reasonably reliable estimate of the timing of payments related to the amounts netted against deferred tax assets, if any, in individual years due to uncertainties in the timing or outcomes of either actual or anticipated tax audits. As a result, these amounts are not included in the table above. See discussion on the authoritative guidance issued by the FASB on obligations for uncertain tax positions in Note 12 of our Notes to these Consolidated Financial Statements.

Summary_of_Contractual_Obligat1

Summary of Contractual Obligations (Parenthetical) (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Contractual Obligation [Line Items]	'
Unrecognized tax benefits against deferred tax assets	1.9
Minimum	'
Contractual Obligation [Line Items]	'
Unrecognized tax benefits, period	'1 year
Maximum	'
Contractual Obligation [Line Items]	'
Unrecognized tax benefits, period	'3 years

Stockholders_Equity_Additional

Stockholders' Equity - Additional Information (Detail) (USD $)

0 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Aug. 02, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

31-May-98

Dec. 31, 2013

Apr. 30, 2013

Dec. 31, 2013

Apr. 30, 2013

24-May-98

Dec. 31, 2013

Jan. 31, 2001

Dec. 31, 2013

Other Accrued Liabilities

Period 1

Scenario 1

Scenario 2

Period 2

Minimum

Maximum

Non-employee director option plan

Continuing non-employee director option plan

Performance Stock Units

Restricted stock units

Employee Stock

Options

Market-performance based restricted stock units (MSUs)

Amended and Restated 1998 Equity Incentive Plan

Two Thousand One Plan

1998 Non-Employee Director Option Plan

Times

Non-employee director option plan

Minimum

Maximum

Minimum

Maximum

Non-employee director option plan

Continuing non-employee director option plan

Nonstatutory Stock Options

Incentive Stock Options

Options

Maximum

Nonstatutory Stock Options

Incentive Stock Options

Options

Minimum

Maximum

Minimum

Shareholders Equity [Line Items]

Number of shares reserved for future grants

14,530,673

2,800,301

1,000,000

5,200,000

10,582,120

705,541

2,700,000

495,000

Annual increase in aggregate number of shares reserved for future issuance, percentage

5.00%

Annual increase in aggregate number of shares reserved for future issuance

600,000

2,800,000

Percentage of exercise price for stock options

85.00%

100.00%

85.00%

100.00%

Percentage of shares vesting percentage

20.00%

25.00%

Award vesting period

'1 year

'2 years

'4 years

'2 years

'4 years

'2 years

'3 years

'13 months

'3 years

'4 years

Award expiration term

'10 years

Term of involuntary termination of a participant

'12 months

Number of shares available for grants

13,185,099

[1]

13,839,829

[1]

15,421,657

[1]

16,603,844

[1]

2,800,301

10,582,120

[2]

705,541

495,000

[2]

Percentage of MSU granted

200.00%

Percentage of earned award vested

50.00%

Remaining percentage of earned award to be vested

50.00%

Share reserve ratio

RSU issued and granted

572,500

440,000

207,438

1,446,250

Stock options accelerated

333,333

Stock options vested

129,167

Stock based compensation classified as liability based awards

$56,000

$683,000

Shares of common stock authorized for issuance

800,000

Percentage of options vesting

25.00%

Option to purchase

16,000

12,500

Number of shares underlying options issued

25,000

Minimum percentage of total combined voting power of outstanding securities required for RSU to vest in full

50.00%

Share based compensation arrangement by share based payment award options balance stock plan authorized but unissued

21,709,641

Options, vesting terms

'10 years

Unrecognized compensation cost related to unvested stock options

3,300,000

Unrecognized compensation cost, recognition period

'1 year 1 month 24 days

'10 years 7 months 6 days

'1 year 1 month 13 days

Restricted stock units outstanding, Number of Units

1,003,812

[3]

Weighted-average grant date fair value of stock options granted

$5.73

Unrecognized compensation cost

1,400,000

441,000

Employee stock purchase plan, purchase offering period

'24 months

Number of offering periods

Employee stock purchase plan, accumulation period

'6 months

Employee stock purchase plan, maximum percent of employee compensation to purchase shares

15.00%

Maximum number of shares that can be purchased under ESPP

1,000

ESPP purchase price as percentage of fair market value

85.00%

Number of shares issued under purchase plan

377,178

373,776

403,814

ESPP weighted average purchase price

$4.77

$4.57

$3.87

Number of shares purchased

3,732,961

7,199,699

Share Based Payment Award Performance Period

'3 years

ESPP weighted average fair value

$1.90

$2.14

$1.88

Authorized amount for share repurchase program

30,000,000

40,000,000

Stock Repurchase

26,133,000

25,554,000

9,998,000

Stock Issued

$26,900,000

[1]

The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.

[2]

Other awards include a grant totaling 50,000 shares approved by the Company's Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.

[3]

Outstanding includes both unvested and deferred awards.

Schedule_of_Share_Based_Compen

Schedule of Share Based Compensation Shares Issued as Result of Executive Option under Various Plans (Detail)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011		Dec. 31, 2010
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Share Based Compensation Arrangement By Share Based Payment Award Options Balance Stock Plan Balance Available For Grant	11,730,372	[1],[2]	'		'		'
Share Based Compensation Arrangement By Share Based Payment Award Options Balance Stock Plan Balance Outstanding	9,979,269	[3]	'		'		'
Share Based Compensation Arrangement By Share Based Payment Award Options Balance Stock Plan Authorized But Unissued	21,709,641		'		'		'
Available for Grant	13,185,099	[2]	13,839,829	[2]	15,421,657	[2]	16,603,844	[2]
Options and Awards Outstanding, Number of Shares	8,695,827		10,791,069		12,737,146		15,597,091
Amended and Restated 1998 Equity Incentive Plan	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Available for Grant	10,582,120	[1]	'		'		'
Options and Awards Outstanding, Number of Shares	9,839,113	[3]	'		'		'
Total Authorized But Un-issued	20,421,233		'		'		'
2001 Supplemental Stock Plan	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Available for Grant	705,541	[1]	'		'		'
Options and Awards Outstanding, Number of Shares	35,156	[3]	'		'		'
Total Authorized But Un-issued	740,697		'		'		'
1998 Non-Employee Director Option Plan	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Available for Grant	495,000	[1]	'		'		'
Options and Awards Outstanding, Number of Shares	105,000	[3]	'		'		'
Total Authorized But Un-issued	600,000		'		'		'
Options	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Available for Grant	11,782,661	[1]	'		'		'
Options and Awards Outstanding, Number of Shares	9,979,269	[3]	'		'		'
Total Authorized But Un-issued	21,761,930		'		'		'
Other awards	'		'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'		'
Available for Grant	-52,289	[1]	'		'		'
Total Authorized But Un-issued	-52,289		'		'		'

[1]	Other awards include a grant totaling 50,000 shares approved by the Company's Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.
[2]	The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.
[3]	Total outstanding at December 31, 2013 includes 8,695,827 of options and 1,363,812 of RSU's net of 80,370 of forfeited MSU's in fiscal 2013.

Schedule_of_Share_Based_Compen1

Schedule of Share Based Compensation Shares Issued as Result of Executive Option under Various Plans (Parenthetical) (Detail)	12 Months Ended					1 Months Ended		12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Apr. 30, 2013	Dec. 31, 2013	Dec. 31, 2013	Feb. 28, 2011
						Other awards	Restricted stock units	Market Performance Based Restricted Stock Units	Beneficiary of Deceased Senior Executive
									Other awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'	'	'	'	'	'	'
Stock granted	11,730,372	[1],[2]	'	'	'	'	'	'	50,000
Stock granted to employee	1,345,850		2,161,600	1,937,170	'	2,289	'	'	'
Options Outstanding, Number of Shares	8,695,827		10,791,069	12,737,146	15,597,091	'	1,363,812	'	'
Options forfeited and cancelled	'		'	'	'	'	'	80,370	'

[1]	Other awards include a grant totaling 50,000 shares approved by the Company's Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.
[2]	The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.

Activity_Under_All_NonXenos_Op

Activity Under All (Non-Xenos) Option Plans (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Shares Available For Grants	'		'		'
Beginning Balance	13,839,829	[1]	15,421,657	[1]	16,603,844	[1]
Options granted	-1,345,850	[1]	-2,161,600	[1]	-1,937,170	[1]
Options exercised	'	[1]	'	[1]	'	[1]
Options forfeited and cancelled	691,120	[1],[2]	579,772	[1]	754,983	[1]
Ending Balance	13,185,099	[1]	13,839,829	[1]	15,421,657	[1]
Total Stock Plans Balance at December 31, 2013	11,730,372	[1],[3]	'		'
Number of Shares	'		'		'
Beginning Balance	10,791,069		12,737,146		15,597,091
Options granted	1,345,850		2,161,600		1,937,170
Options exercised	-2,830,342		-3,527,905		-4,042,132
Options forfeited and cancelled	-610,750	[2]	-579,772		-754,983
Ending Balance	8,695,827		10,791,069		12,737,146
Total Stock Plans Balance at December 31, 2013	9,979,269	[4]	'		'
Weighted-Average Exercise Price	'		'		'
Beginning Balance	$4.95		$4.24		$3.95
Options granted	$5.75		$6.30		$5.51
Options exercised	$4.27		$3.04		$3.18
Options forfeited and cancelled	$5.88	[2]	$5.97		$7.29
Ending Balance	$5.23		$4.95		$4.24
Minimum	'		'		'
Outstanding Options Price Per Share	'		'		'
Beginning Balance	$1.39		$0.78		$0.78
Options granted	$5.50		$5.09		$4.63
Options exercised	$1.39		$1.49		$1.49
Options forfeited and cancelled	$1.49	[2]	$0.78		$1.49
Ending Balance	$1.86		$1.39		$0.78
Maximum	'		'		'
Outstanding Options Price Per Share	'		'		'
Beginning Balance	$8.39		$8.39		$17.50
Options granted	$8		$7.25		$6.72
Options exercised	$7.72		$6.55		$6.10
Options forfeited and cancelled	$8.39	[2]	$7.45		$17.50
Ending Balance	$8.39		$8.39		$8.39
Restricted Stock Units And Market Performance Based Restricted Stock Units	'		'		'
Shares Available For Grants	'		'		'
Ending Balance	1,402,438	[1]	'		'
Number of Shares	'		'		'
Ending Balance	1,283,442		'		'
Other awards	'		'		'
Shares Available For Grants	'		'		'
Ending Balance	52,289	[1],[3]	'		'

[1]	The balance of shares available for grant at December 31, 2013 includes 1,402,438 shares of RSUs and MSUs granted inception to date, net of cancellations. Of this total, 572,500 shares were granted in fiscal 2013, a total of 440,000 in fiscal 2012 and 207,438 shares were granted in fiscal 2011. Of the 572,500 shares granted in fiscal 2013, 447,500 shares were RSUs and 125,000 shares were MSUs. Of the 440,000 shares granted in fiscal 2012, 205,000 shares were RSUs and 235,000 shares were MSUs. No MSUs were granted in fiscal year 2011.
[2]	Included in 691,120 options forfeited and cancelled are unearned MSUs of 80,370 from the May 8, 2012 grant. These 80,370 MSUs will not be reflected in awards outstanding until the release event occurs.
[3]	Other awards include a grant totaling 50,000 shares approved by the Company's Board of Directors in February 2011 to the beneficiary of a deceased senior executive in recognition of services performed. Also included are 2,289 shares of stock granted to an employee in April 2013.
[4]	Total outstanding at December 31, 2013 includes 8,695,827 of options and 1,363,812 of RSU's net of 80,370 of forfeited MSU's in fiscal 2013.

Activity_Under_All_NonXenos_Op1

Activity Under All (Non-Xenos) Option Plans (Parenthetical) (Detail)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Feb. 28, 2011

Apr. 30, 2013

RSUs granted inception to date

Other awards

Restricted Share Unit

Market Performance Based Restricted Stock Units

Beneficiary of Deceased Senior Executive

Employee

Other awards

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares available for grant

13,185,099

[1]

13,839,829

[1]

15,421,657

[1]

16,603,844

[1]

1,402,438

-52,289

[2]

50,000

2,289

Restricted stock granted

572,500

440,000

207,438

447,500

205,000

125,000

235,000

Options forfeited and cancelled

691,120

[1],[3]

579,772

[1]

754,983

[1]

Options forfeited and cancelled

80,370

[1]

[2]

[3]

Included in 691,120 options forfeited and cancelled are unearned MSUs of 80,370 from the May 8, 2012 grant. These 80,370 MSUs will not be reflected in awards outstanding until the release event occurs.

Summary_of_Stock_Options_Outst

Summary of Stock Options Outstanding and Exercisable (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Range One	Range Two	Range Three	Range Four	Range Five	Range Six	Range Seven	Range Eight	Range Nine
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'	'	'	'
Range of Exercise Prices, Lower Limit	'	'	'	'	$1.49	$3.59	$4.84	$5.32	$5.49	$6.09	$6.27	$6.33	$1.49
Range of Exercise Prices, Upper Limit	'	'	'	'	$3.56	$4.80	$5.31	$5.48	$6.08	$6.26	$6.30	$8.39	$8.39
Options Outstanding, Number of Shares	8,695,827	10,791,069	12,737,146	15,597,091	1,036,915	1,633,469	1,119,656	1,024,120	1,068,649	1,202,215	1,266,501	344,302	8,695,827
Options Outstanding, Weighted Average Remaining Contractual Life	'	'	'	'	'3 years 10 months 21 days	'4 years 3 months 18 days	'3 years 9 months 7 days	'6 years 11 months 23 days	'8 years 6 months 26 days	'4 years 6 months 29 days	'7 years 4 months 13 days	'8 years 11 days	'5 years 7 months 28 days
Options Outstanding, Weighted Average Exercise Price	$5.23	$4.95	$4.24	$3.95	$3.27	$4.31	$5.14	$5.48	$5.58	$6.11	$6.30	$6.99	$5.23
Options Exercisable, Number of Shares	'	'	'	'	1,036,915	1,596,001	1,063,245	721,060	53,963	1,092,893	555,646	157,906	6,277,629
Options Exercisable, Weighted Average Exercise Price	'	'	'	'	$3.27	$4.31	$5.13	$5.48	$5.68	$6.11	$6.30	$6.94	$4.98

Summary_of_Stock_Options_Outst1

Summary of Stock Options Outstanding (Vested and Expected to Vest) and Exercisable (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Options Outstanding-Vested and Expected to Vest	'	'
Vested and expected to vest, net of expected forfeitures	8,615,757	10,715,803
Aggregate intrinsic value (in thousands)	$21,430	$9,382
Weighted average exercise price per share	$5.22	$4.94
Weighted average remaining contractual term (in years)	'5 years 7 months 17 days	'5 years 9 months 29 days
Options Exercisable	'	'
Options currently exercisable	6,277,629	7,464,015
Aggregate intrinsic value of currently exercisable options (in thousands)	$17,160	$8,827
Weighted average exercise price per share	$4.98	$4.54
Weighted average remaining contractual term (in years)	'4 years 8 months 23 days	'4 years 7 months 28 days

Summary_of_Activities_Related_

Summary of Activities Related to Restricted Stock Units (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'	'	'	'
Awarded	572,500	440,000	207,438	'
Released	'	-129,167	'	'
Ending outstanding balance	1,003,812	'	'	'
Restricted stock units outstanding, Weighted Average Remaining Contractual Life	'1 year 1 month 24 days	'	'	'
Restricted stock units outstanding, Aggregate Intrinsic Value	$7,739	'	'	'
Restricted stock units	'	'	'	'
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'	'	'	'
Beginning outstanding balance	577,374	384,687	182,500	'
Awarded	447,500	205,000	232,500	'
Released	-21,062	-12,313	-5,251	'
Forfeited	'	'	-25,062	'
Ending outstanding balance	1,003,812	577,374	384,687	182,500
Beginning outstanding balance	$5.59	$5.15	$4.75	'
Awarded	$5.73	$6.40	$5.48	'
Released	$5.71	$5.28	$4.80	'
Forfeited	'	'	$5.34	'
Ending outstanding balance	$5.65	$5.59	$5.15	$4.75
Restricted stock units outstanding, Weighted Average Remaining Contractual Life	'1 year 1 month 24 days	'1 year 1 month 17 days	'1 year 3 months 11 days	'1 year 5 months 23 days
Restricted stock units outstanding, Aggregate Intrinsic Value	$7,739	$3,233	$2,254	$1,040

Weighted_Average_Grant_Date_Fa

Weighted Average Grant Date Fair Value of Restricted Stock Units Granted (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013
Restricted stock units outstanding, Number of Units	1,003,812
Restricted stock units vested and expected to vest, Number of Units	980,188
Restricted stock units outstanding, Weighted Average Remaining Contractual Life	'1 year 1 month 24 days
Restricted stock units vested and expected to vest, Weighted Average Remaining Contractual Life	'1 year 1 month 13 days
Restricted stock units outstanding, Aggregate Intrinsic Value	$7,739
Restricted stock units vested and expected to vest, Aggregate Intrinsic Value	$5,180

Summary_of_MarketPerformance_B

Summary of Market-Performance Based Restricted Stock Units (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Awarded	572,500		440,000		207,438
Released	'		129,167		'
Ending outstanding balance	1,003,812		'		'
Market Performance Based Restricted Stock Units	'		'		'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'		'
Beginning outstanding balance	235,000		'		'
Awarded	125,000		235,000		0
Released	'		'		'
Ending outstanding balance	279,630	[1]	235,000		'
Forfeited	-80,370		'		'
Ending vested and expected to vest	270,536		'		'
Awarded	5.65		8.01		'
Released	'		'		'
Ending outstanding balance	6.96		'		'
Forfeited	'		'		'
Ending vested and expected to vest	'		'		'
Beginning outstanding balance	'1 year 6 months	[2]	'		'
Ending outstanding balance	'1 year 3 months 4 days		'1 year 6 months	[2]	'
Ending vested and expected to vest	'1 year 3 months		'		'
Beginning outstanding balance	1,316		'		'
Awarded	'		'		'
Ending outstanding balance	2,156		1,316		'
Ending vested and expected to vest	1,800		'		'

[1]	Outstanding includes both unvested and deferred awards.
[2]	There were no MSUs granted in fiscal 2011.

Summary_of_MarketPerformance_B1

Summary of Market-Performance Based Restricted Stock Units (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Restricted stock granted	572,500	440,000	207,438
Market Performance Based Restricted Stock Units	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Restricted stock granted	125,000	235,000	0

Activities_related_to_unvested

Activities related to unvested RSUs and MSUs (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'		'	'
Awarded	572,500		440,000	207,438
Ending outstanding balance	1,003,812		'	'
Restricted Stock Units And Market Performance Based Restricted Stock Units	'		'	'
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'		'	'
Beginning outstanding balance	645,249		'	'
Awarded	572,500		'	'
Vested	-199,442		'	'
Forfeited	-80,370		'	'
Ending outstanding balance	937,937		'	'
Vested and deferred-to-date	345,505		'	'
Balance at December 31, 2013	1,283,442		'	'
Beginning outstanding balance	6.2		'	'
Awarded	5.71		'	'
Vested	6.26		'	'
Forfeited	8.01		'	'
Ending outstanding balance	6.02		'	'
Restricted stock units	'		'	'
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'		'	'
Ending outstanding balance	1,003,812	[1]	'	'
Awarded	5.73		'	'
Market Performance Based Restricted Stock Units	'		'	'
Schedule of Share based Compensation Arrangements by Share based Payment Award, Equity Instruments, Other Than Options, Restricted Stock Units [Line Items]	'		'	'
Beginning outstanding balance	235,000		'	'
Awarded	125,000		235,000	0
Forfeited	-80,370		'	'
Ending outstanding balance	279,630	[1]	235,000	'
Awarded	5.65		8.01	'
Vested	'		'	'
Forfeited	'		'	'

[1]	Outstanding includes both unvested and deferred awards.

ShareBased_Compensation_Expens

Share-Based Compensation Expense and Related Income Tax Benefit (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011
Schedule Of Employee Service Share Based Compensation Expense Allocation [Line Items]	'		'	'
Stock options	$3,501		$5,070	$3,823
ESPP	987		534	842
Restricted stock units	1,721		1,155	844
Market stock units	1,101		577	'
Accelerated options and miscellaneous grants	14	[1]	'	338	[1]
Total stock-based compensation	7,324		7,336	5,847
Income tax benefit	$2,186		$2,538	$1,721

[1]	The amount reported in fiscal 2013 represent a stock grant issued to a current employee of the Company. The amount reported in fiscal 2011 was related to accelerated options and a stock grant issued to the beneficiary of a deceased senior executive.

Assumptions_Used_to_Estimate_F

Assumptions Used to Estimate Fair Value of Stock Options Granted and Stock Purchase Rights Granted Under our Employee Stock Purchase Plan (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Options	'	'	'
Expected volatility, minimum	49.50%	53.67%	53.88%
Expected volatility, maximum	53.58%	54.17%	54.96%
Dividends	0.00%	0.00%	0.00%
Options \| Minimum	'	'	'
Expected life (in years)	'5 years 6 months 22 days	'5 years 7 months 6 days	'5 years 6 months 26 days
Forfeiture rate	2.00%	2.00%	2.00%
Risk-free interest rate	0.77%	0.63%	0.83%
Options \| Maximum	'	'	'
Expected life (in years)	'5 years 8 months 1 day	'5 years 7 months 17 days	'5 years 8 months 9 days
Forfeiture rate	4.00%	4.00%	4.00%
Risk-free interest rate	1.75%	1.01%	2.21%
Employee Stock	'	'	'
Expected life (in years)	'1 year 3 months	'1 year 3 months	'1 year 3 months
Expected volatility, minimum	28.63%	42.12%	37.36%
Expected volatility, maximum	41.52%	44.17%	42.34%
Dividends	0.00%	0.00%	0.00%
Employee Stock \| Minimum	'	'	'
Risk-free interest rate	0.08%	0.13%	0.22%
Employee Stock \| Maximum	'	'	'
Risk-free interest rate	0.35%	0.17%	0.27%

Actuate_401k_Plan_Additional_I

Actuate 401(k) Plan - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2007
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Employee contributions	60.00%	'	'	'
Employee contributions maximum limit	$17,500	'	'	'
Percentage of matching contribution	'	'	'	50.00%
Maximum employee compensation matched	'	'	'	3.00%
Eligible compensation limit for contribution	$255,000	$250,000	$245,000	'

Contribution_Activities_Detail

Contribution Activities (Detail) (USD $)	12 Months Ended
Contribution Activities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Disclosure [Line Items]	'	'	'
IRS annual wage limit	$255,000	$250,000	$245,000
Maximum match per employee	3,825	3,750	3,675
Employer contributions	$361,000	$368,000	$349,000

Restructuring_Charges_Addition

Restructuring Charges - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Restructuring Cost and Reserve [Line Items]	'		'		'
Restructuring charges	$1,064,000		$496,000		$889,000
Restructuring Reserve, Accrual Adjustment	6,000	[1]	8,000	[1]	28,000	[1]
Performance Management Group in North America	'		'		'
Restructuring Cost and Reserve [Line Items]	'		'		'
Restructuring charges	576,000		'		'
Number of positions eliminated	13		'		'
Toronto, Canada, Idle Facility	'		'		'
Restructuring Cost and Reserve [Line Items]	'		'		'
Restructuring charges	398,000		'		'
Idle Xenos Group Inc. Facility, Europe	'		'		'
Restructuring Cost and Reserve [Line Items]	'		'		'
Restructuring charges	90,000		75,000		316,000
Operating expenses	90,000		'		'
French Operation	'		'		'
Restructuring Cost and Reserve [Line Items]	'		'		'
Restructuring charges	'		421,000		'
Restructuring Reserve, Accrual Adjustment	$178,000		'		'
North American Product Development and Global Sales and Marketing Operations	'		'		'
Restructuring Cost and Reserve [Line Items]	'		'		'
Number of positions eliminated	'		'		26

[1]	Adjustments mainly reflect the impact of foreign currency translation.

Restructuring_Accrual_Activity

Restructuring Accrual Activity (Detail) (USD $)	12 Months Ended
Restructuring Accrual Activity (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Beginning balance	$509,000		$204,000		$1,285,000
Restructuring charges	1,064,000		496,000		889,000
Cash payments, net of rents collected on sublease	-1,265,000		-199,000		-2,024,000
Reclassified as a long-term asset	'		'		26,000	[1]
Adjustments	6,000	[2]	8,000	[2]	28,000	[2]
Ending balance	314,000		509,000		204,000
Less: Current portion:	-262,000		-509,000		'
Long-term balance at balance at December 31, 2013 (3)	52,000	[3]	'		'
Severance And Related Benefits	'		'		'
Beginning balance	424,000		'		654,000
Restructuring charges	576,000		421,000		573,000
Cash payments, net of rents collected on sublease	-1,028,000		'		-1,261,000
Adjustments	28,000	[2]	3,000	[2]	34,000	[2]
Ending balance	'		424,000		'
Facility Related	'		'		'
Beginning balance	85,000		204,000		631,000
Restructuring charges	488,000		75,000		316,000
Cash payments, net of rents collected on sublease	-237,000		-199,000		-763,000
Reclassified as a long-term asset	'		'		26,000	[1]
Adjustments	-22,000	[2]	5,000	[2]	-6,000	[2]
Ending balance	314,000		85,000		204,000
Less: Current portion:	-262,000		'		'
Long-term balance at balance at December 31, 2013 (3)	$52,000	[3]	'		'

[1]	The balance represents the long-term portion of the estimated operating expenses reimbursable to Actuate under its South San Francisco facility sublease agreement.
[2]	Adjustments mainly reflect the impact of foreign currency translation.
[3]	Included in "Other liabilities-long-term" section of the Consolidated Balance Sheets.

Profit_Before_Income_Taxes_For

Profit Before Income Taxes For Domestic and Foreign Operations (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Components of Income Before Income Tax Expense (Benefit) [Line Items]	'	'	'
Domestic	$10,468	$12,102	$19,727
Foreign	-1,292	6,329	-117
Income before provision for income taxes	$9,176	$18,431	$19,610

Components_of_Provision_for_In

Components of Provision for Income Taxes (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Federal:	'	'	'
Current	$1,648	$4,243	$6,428
Deferred	507	236	34
Federal Income Tax Expense (Benefit), Continuing Operations, Total	2,155	4,479	6,462
State:	'	'	'
Current	587	471	921
Deferred	-25	1,916	572
State and Local Income Tax Expense (Benefit), Continuing Operations, Total	562	2,387	1,493
Foreign:	'	'	'
Current	208	722	-87
Deferred	-550	540	-245
Foreign Income Tax Expense (Benefit), Continuing Operations, Total	-342	1,262	-332
Provision for income taxes:	$2,375	$8,128	$7,623

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (USD $)	12 Months Ended
Income Taxes - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax [Line Items]	'	'	'
Tax benefit related to stock options exercised	$1,400,000	$2,200,000	$3,100,000
Income tax benefit accounted for discrete item	50,000	'	'
Income tax expense benefit	'	459,000	143,000
Federal income tax rate	35.00%	'	'
Increase decrease in deferred tax assets valuation allowance	760,000	1,400,000	-630,000
Valuation allowance related to foreign net operating losses	2,500,000	'	'
Amount of unrecognized tax benefits	4,026,000	4,553,000	4,615,000
Unrecognized tax benefits that would impact effective tax rate	3,300,000	'	'
Spanish Entity and California Research and Development Tax Credits	'	'	'
Income Tax [Line Items]	'	'	'
Increase decrease in deferred tax assets valuation allowance	760,000	'	'
Foreign Tax Authority	'	'	'
Income Tax [Line Items]	'	'	'
Undistributed earnings of foreign	16,500,000	'	'
Net operating losses carryforwards	12,600,000	'	'
Tax credit carryforwards	2,000,000	'	'
Foreign Tax Authority \| Minimum	'	'	'
Income Tax [Line Items]	'	'	'
Expiry of net operating losses	'2021	'	'
Expiry tax credit carryforwards	'2020	'	'
Change In Tax Law	'	'	'
Income Tax [Line Items]	'	'	'
Income tax benefit accounted for discrete item	754,000	'	'
Internal Revenue Service (IRS)	'	'	'
Income Tax [Line Items]	'	'	'
Net operating losses carryforwards	1,200,000	'	'
Expiry of net operating losses	'2023	'	'
State and Local Jurisdiction \| Research Tax Credit Carryforward	'	'	'
Income Tax [Line Items]	'	'	'
Tax credit carryforwards	$7,500,000	'	'

Difference_between_Provision_f

Difference between Provision for Income Taxes and Amount Computed by Applying Federal Statutory Rate (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Reconciliation Of Income Taxes [Line Items]	'	'	'
Income taxes at Federal statutory rate	$3,212	$6,451	$6,864
Permanent differences	-316	413	-74
Tax effect of foreign operations	-656	-547	208
Valuation allowance build (release)	649	1,319	-296
State tax, net of Federal benefit	433	381	1,135
Tax credits	-989	'	-297
Increase (decrease) of tax reserves	25	'	-76
Other	17	111	159
Provision for income taxes:	$2,375	$8,128	$7,623

Significant_Components_of_Defe

Significant Components of Deferred Tax Assets and Liabilities for Federal and States (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets	'	'
Net operating loss carry-forwards	$3,865	$3,470
Research credit carry-forwards	4,430	4,385
Accruals and allowances not currently tax deductible	2,736	3,312
Non-qualified stock options	9,764	9,284
Total deferred tax assets	20,795	20,451
Valuation allowance	-4,086	-3,324
Gross deferred tax assets, less valuation allowance	16,709	17,127
Deferred tax liabilities	'	'
Fixed Assets and Acquired intangible assets	2,429	2,687
Net deferred tax assets:	$14,280	$14,440

Reconciliation_of_Amount_of_Un

Reconciliation of Amount of Unrecognized Tax Benefits (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of Unrecognized Tax Benefits [Line Items]	'	'
Beginning balance	$4,553	$4,615
Additions based on tax positions related to the current year	238	97
Additions based on tax positions related to the prior year	189	146
Decreases based on tax positions related to the prior year	-954	-305
Ending balance	$4,026	$4,553

Revenues_by_Geographic_Area_De

Revenues by Geographic Area (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Statistics [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	$32,406	$32,291	$34,902	$34,918	$35,576	$32,179	$36,228	$34,836	$134,517	$138,819	$134,943
North America	'	'	'	'	'	'	'	'	'	'	'
Operating Statistics [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	106,697	104,897	106,341
Europe, Middle East, and Africa (EMEA)	'	'	'	'	'	'	'	'	'	'	'
Operating Statistics [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	22,396	24,301	22,341
Asia Pacific and others	'	'	'	'	'	'	'	'	'	'	'
Operating Statistics [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	'	'	'	'	'	'	'	'	$5,424	$9,621	$6,261

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (USD $)	0 Months Ended	12 Months Ended			0 Months Ended			1 Months Ended
	Aug. 02, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jul. 29, 2013	Jan. 17, 2014	Jan. 31, 2014	Mar. 06, 2014
					2013 Share Repurchase Program	Subsequent Event	Subsequent Event	Subsequent Event
						China Subsidiary	legodo ag	2013 Share Repurchase Program
						Employee
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'
Percentage of shares acquired	'	'	'	'	'	'	100.00%	'
Acquisitions, net of cash acquired	'	'	$4,465,000	'	'	'	$8,300,000	'
Business acquisition, Potential additional compensation payments	'	'	'	'	'	'	1,600,000	'
Number of positions eliminated	'	'	'	'	'	50	'	'
Restructuring charges	'	1,064,000	496,000	889,000	'	1,400,000	'	'
Share Repurchase Program, Approved Amount	30,000,000	40,000,000	'	'	40,000,000	'	'	'
Number of shares repurchased	'	3,732,961	'	'	'	'	'	1,026,773
Amount of shares repurchased under stock repurchase plan	'	'	'	'	'	'	'	$6,900,000

Unaudited_Quarterly_Financial_

Unaudited Quarterly Financial Data (Detail) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Data [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Revenues	$32,406	$32,291	$34,902	$34,918	$35,576	$32,179	$36,228	$34,836	$134,517	$138,819	$134,943
Income from operations	2,764	1,569	2,230	2,817	3,338	2,713	6,225	6,281	9,380	18,557	20,901
Net income	$1,234	$1,235	$1,313	$3,019	$758	$107	$5,561	$3,877	$6,801	$10,303	$11,987
Net income per share:	'	'	'	'	'	'	'	'	'	'	'
Basic	$0.03	$0.03	$0.03	$0.06	$0.02	$0	$0.11	$0.08	$0.14	$0.21	$0.25
Diluted	$0.02	$0.02	$0.03	$0.06	$0.01	$0	$0.11	$0.07	$0.13	$0.20	$0.23
Shares used in computing per share amounts:	'	'	'	'	'	'	'	'	'	'	'
Basic	48,117	48,175	47,781	48,180	48,652	49,207	49,218	49,013	48,064	49,033	47,309
Diluted	51,360	51,428	50,471	50,514	51,244	52,794	52,949	52,681	50,959	52,452	51,497

Valuation_and_Qualifying_Accou

Valuation and Qualifying Accounts (Detail) (Allowance for Doubtful Accounts, USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Allowance for Doubtful Accounts	'		'		'
Valuation and Qualifying Accounts Disclosure [Line Items]	'		'		'
Balance at beginning of period	$394		$720		$615
Additions (reductions) charged to costs and expenses	-97		107		-21
Additions charged to other accounts	214	[1]	-336	[1]	449	[1]
Deductions	-93	[2]	-97	[2]	-323	[2]
Balance at end of period	$418		$394		$720

[1]	Represents amounts charged to revenue and deferred revenue for sales returns and other revenue related items.
[2]	Deductions are primarily comprised of write-offs of receivable balances against the allowance for doubtful accounts.