| Income Tax Disclosure [Text Block] | INCOME TAXES The components of pretax income (loss) from continuing operations for the years ended December 31, 2017 , 2016 and 2015 were as follows (in thousands): Year Ended December 31, 2017 2016 2015 United States $ 30,095 $ (119,095 ) $ (98,181 ) International 6,050 (52,432 ) 1,924 Income (loss) before provision (benefit) for income taxes $ 36,145 $ (171,527 ) $ (96,257 ) The provision (benefit) for income taxes for the years ended December 31, 2017 , 2016 and 2015 was allocated between continuing operations and discontinued operations as follows (in thousands): Year Ended December 31, 2017 2016 2015 Continuing Operations $ 7,544 $ (5,318 ) $ (23,010 ) Discontinued Operations — 2,771 51,893 Total $ 7,544 $ (2,547 ) $ 28,883 The pretax income from discontinued operations, including the pretax gain resulting from the sale of a controlling stake in Ticket Monster, was considered for purposes of allocating tax benefits to the loss from continuing operations for the year ended December 31, 2015. The provision (benefit) for income taxes from continuing operations for the years ended December 31, 2017 , 2016 and 2015 consisted of the following components (in thousands): Year Ended December 31, 2017 2016 2015 Current taxes: U.S. federal $ (120 ) $ (1,093 ) $ (23,913 ) State 191 912 (2,613 ) International 6,870 5,311 14,558 Total current taxes 6,941 5,130 (11,968 ) Deferred taxes: U.S. federal (1,335 ) (4,262 ) (8,936 ) State 50 (11 ) 4,324 International 1,888 (6,175 ) (6,430 ) Total deferred taxes 603 (10,448 ) (11,042 ) Provision (benefit) for income taxes $ 7,544 $ (5,318 ) $ (23,010 ) The items accounting for differences between the income tax provision (benefit) from continuing operations computed at the U.S. federal statutory rate and the provision (benefit) for income taxes for the years ended December 31, 2017 , 2016 and 2015 were as follows (in thousands): Year Ended December 31, 2017 2016 2015 U.S. federal income tax provision (benefit) at statutory rate $ 12,651 $ (60,035 ) $ (33,690 ) Foreign income and losses taxed at different rates (1) 4,524 9,410 3,297 State income taxes, net of federal benefits, and state tax credits (4,980 ) (4,694 ) (16,382 ) Change in valuation allowances (36,057 ) 13,797 43,782 Effect of income tax rate changes on deferred items (2) 20,466 7,135 (117 ) Tax effects of intercompany transactions 3,332 853 12,448 Adjustments related to uncertain tax positions 1,824 (4,899 ) (15,032 ) Non-deductible stock-based compensation expense 5,002 6,724 5,143 Tax shortfalls on stock-based compensation awards (3) 4,290 12,585 — Non-deductible (or non-taxable) change in fair value of investment — 4,484 (334 ) Federal research and development credits (7,862 ) (8,547 ) (14,636 ) Tax effects of income (losses) from forgiveness of intercompany liabilities (2,494 ) 15,187 — Deductions for investments in subsidiaries that have ceased operations — (645 ) (4,924 ) Non-taxable gains on business dispositions — (3,481 ) (5,070 ) Non-deductible or non-taxable items 6,848 6,808 2,505 Provision (benefit) for income taxes $ 7,544 $ (5,318 ) $ (23,010 ) (1) Tax rates in foreign jurisdictions were generally lower than the U.S. federal statutory rate through December 31, 2017. This results in an adverse impact to the provision (benefit) for income taxes in this rate reconciliation for the years ended December 31, 2017, 2016 and 2015, prior to the impact of valuation allowances, due to the net pretax losses from continuing operations in certain foreign jurisdictions with lower tax rates. (2) The effect of income tax rate changes on deferred items for the year ended December 31, 2017 is primarily related to the U.S. tax reform legislation that was signed into law on December 22, 2017, which included a reduction of the U.S. Federal income tax rate to 21 percent. That rate reduction did not impact the Company's provision for income taxes for the year ended December 31, 2017 due to the valuation allowance against the Company's U.S. net deferred tax assets. (3) The Company adopted the guidance in ASU 2016-09 on January 1, 2016. Under that guidance, all income tax effects related to settlements of share-based payment awards are reported in earnings as an increase or decrease to income tax expense (benefit), net. The deferred income tax assets and liabilities consisted of the following components as of December 31, 2017 and 2016 (in thousands): December 31, 2017 2016 Deferred tax assets: Accrued expenses and other liabilities $ 36,786 $ 47,144 Stock-based compensation 3,720 6,772 Net operating loss and tax credit carryforwards 208,040 192,381 Intangible assets, net 23,722 11,854 Investments 814 1,080 Unrealized foreign currency exchange losses 2,771 9,987 Other 687 1,155 Total deferred tax assets 276,540 270,373 Less valuation allowances (238,702 ) (220,611 ) Deferred tax assets, net of valuation allowance 37,838 49,762 Deferred tax liabilities: Prepaid expenses and other assets (10,011 ) (6,538 ) Property, equipment and software, net (11,315 ) (22,292 ) Convertible senior notes (2,773 ) (4,529 ) Deferred revenue (10,436 ) (12,966 ) Total deferred tax liabilities (34,535 ) (46,325 ) Net deferred tax asset (liability) $ 3,303 $ 3,437 The Company has incurred significant losses in recent periods and had an accumulated deficit of $1,088.2 million as of December 31, 2017. As a result, the Company maintained valuation allowances against its domestic deferred tax assets and substantially all of its foreign deferred tax assets as of December 31, 2017 and 2016 to reduce their carrying values to amounts that are realizable either through future reversals of existing taxable temporary differences or through taxable income in carryback years for the applicable jurisdictions. A cumulative loss in the most recent three-year period is a significant piece of negative evidence that is difficult to overcome when assessing the realizability of deferred tax assets. Prior to 2016, the Company’s operations in the United States were in a cumulative income position over the preceding three-year period. However, due to the Company’s strategic decision in late 2015 to significantly increase marketing spend to accelerate customer growth, the Company forecasted that those operations would be in a three-year cumulative loss position by the end of 2016. Based on that forecasted cumulative three-year pretax loss and its recent financial performance, the Company recorded a valuation allowance against its net deferred tax assets in the United States as of December 31, 2015, which resulted in a $26.0 million charge to income tax expense for the year then ended. The Company had $220.9 million of federal and $701.9 million of state net operating loss carryforwards as of December 31, 2017, which will begin expiring in 2027 and 2019, respectively. As of December 31, 2017, the Company had $407.9 million of foreign net operating loss carryforwards, a significant portion of which carry forward for an indefinite period. The Company is subject to taxation in the United States, state jurisdictions and foreign jurisdictions. Significant judgment is required in determining the worldwide provision for income taxes and recording the related income tax assets and liabilities. The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not criterion, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. The following table summarizes activity related to the Company's gross unrecognized tax benefits, excluding interest and penalties, for the years ended December 31, 2017, 2016 and 2015 (in thousands): Year Ended December 31, 2017 2016 2015 Beginning Balance $ 80,081 $ 79,637 $ 98,321 Increases related to prior year tax positions 960 1,708 — Decreases related to prior year tax positions (1,196 ) (3,154 ) (25,702 ) Increases related to current year tax positions 9,571 11,443 10,590 Decreases based on settlements with taxing authorities — (3,176 ) — Decreases due to lapse of statute limitations (3,777 ) (4,906 ) — Foreign currency translation 1,720 (1,471 ) (3,572 ) Ending Balance $ 87,359 $ 80,081 $ 79,637 The total amount of unrecognized tax benefits as of December 31, 2017, 2016 and 2015 that, if recognized, would affect the effective tax rate are $37.6 million , $34.5 million and $40.8 million , respectively. The Company recognized $0.2 million , $1.2 million and $0.1 million of interest and penalties within Provision (benefit) for income taxes on its consolidated statements of operations for the years ended December 31, 2017, 2016 and 2015, respectively. Total accrued interest and penalties as of December 31, 2017, 2016 and 2015 were $4.8 million , $4.6 million and $5.8 million , respectively, and are included within Other non-current liabilities in the consolidated balance sheets. The Company is currently under IRS audit for the 2013 and 2014 tax years. Additionally, the Company is currently under audit by several foreign jurisdictions. It is likely that the examination phase of some of those audits will conclude in the next 12 months. There are many factors, including factors outside of the Company's control, which influence the progress and completion of those audits. The Company recognized income tax benefits of $3.0 million , $8.4 million and $25.6 million for the years ended December 31, 2017, 2016 and 2015, respectively, as a result of new information that impacted its estimates of the amounts that are more-likely-than not of being realized upon settlement of the related tax positions and due to expirations of the applicable statutes of limitations. During the fourth quarter 2017, the Company received an income tax assessment and a notification of potential assessment from the tax authorities in two foreign jurisdictions, totaling $138.1 million in the aggregate. The Company believes that the assessments, which primarily relate to transfer pricing on transactions occurring from 2011 to 2014, are without merit and it intends to vigorously defend itself in those matters. In addition to any potential increases in its liabilities for uncertain tax positions from the ultimate resolution of those assessments, the Company believes that it is reasonably possible that reductions of up to $37.9 million in unrecognized tax benefits may occur within the 12 months following December 31, 2017 upon closing of income tax audits or the expiration of applicable statutes of limitations. The Tax Cuts and Jobs Act (the "Jobs Act") was signed into law on December 22, 2017. That tax reform legislation, which included a reduction in the U.S. Federal income tax rate to 21 percent, did not have a material impact on the Company’s provision for income taxes for the year ended December 31, 2017 due to the valuation allowance against the Company’s net deferred tax assets in the United States. Additionally, the Company does not expect to incur the deemed repatriation tax established by that legislation due to the aggregate cumulative losses of its foreign operations. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118 ("SAB 118") to address the application of U.S. GAAP to situations in which an entity does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the Jobs Act. That guidance specifies that, for income tax effects of the Jobs Act that can be reasonably estimated but for which the accounting and measurement analysis is not yet complete, entities should report provisional amounts in the reporting period that includes the enactment date and those provisional amounts can be adjusted for a measurement period not to exceed one year from the enactment date. Additionally, for income tax effects of the Jobs Act that cannot be reasonably estimated, entities should report provisional amounts for those income tax effects in the first reporting period in which a reasonable estimate can be determined, not to exceed one year from the enactment date. The Company has made provisional estimates for the impact of the Jobs Act related to the re-measurement of deferred income taxes, valuation allowances, uncertain tax positions, and its assessment of permanently reinvested earnings. Those estimates may be impacted by the need for further analysis and future clarification and guidance regarding available tax accounting methods and elections, earnings and profits computations and state tax conformity to federal tax changes. Additionally, while the Company does not expect to incur the deemed repatriation tax, it has not yet finalized the related calculations. The Jobs Act also establishes global intangible low-taxed income ("GILTI") provisions that impose a tax on foreign income in excess of a deemed return on intangible assets of foreign corporations. The Company is in the process of evaluating the impact of prospective taxes on GILTI and has not yet determined whether its accounting policy will be to recognize deferred taxes for basis differences that are expected to affect the amount of GILTI inclusion upon reversal or to recognize taxes on GILTI as an expense in the period incurred. In general, it is the practice and intention of the Company to reinvest the earnings of its non-U.S. subsidiaries in those operations. Additionally, while the Company does not expect to incur the deemed repatriation tax established by the Jobs Act, an actual repatriation from its non-U.S. subsidiaries could be subject to foreign and U.S. state income taxes. Aside from limited exceptions as of December 31, 2017 for which the related deferred tax liabilities recognized are immaterial, the Company does not intend to distribute earnings of foreign subsidiaries for which it has an excess of the financial reporting basis over the tax basis of its investments and therefore has not recorded any deferred taxes related to such amounts. The actual tax cost resulting from a distribution would depend on income tax laws and circumstances at the time of distribution. Determination of the amount of unrecognized deferred tax liability related to the excess of the financial reporting basis over the tax basis of the Company's foreign subsidiaries is not practical due to the complexities associated with the calculation. |
