Match 10-K 28 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Jan. 27, 2017	Jun. 30, 2016
Entity Registrant Name	Match Group, Inc.
Entity Central Index Key	1,575,189
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 590,129,802
Common Stock
Entity Common Stock, Shares Outstanding		46,049,219
Class B Common Stock
Entity Common Stock, Shares Outstanding		209,919,402
Class C Common Stock
Entity Common Stock, Shares Outstanding		0

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets, Current [Abstract]
Cash and cash equivalents	$ 253,651	$ 88,173
Marketable securities	0	11,622
Accounts receivable, net of allowance of $930 and $1,739, respectively	72,530	65,851
Other current assets	43,465	39,049
Total current assets	369,646	204,695
Property and equipment, net	69,728	48,067
Goodwill	1,280,843	1,292,775
Intangible assets, net	249,170	276,408
Long-term investments	55,355	55,569
Other non-current assets	23,936	31,878
TOTAL ASSETS	2,048,678	1,909,392
Liabilities, Current [Abstract]
Current maturities of long-term debt	0	40,000
Accounts payable	10,824	25,767
Deferred revenue	184,010	169,321
Accrued expenses and other current liabilities	117,491	118,556
Total current liabilities	312,325	353,644
Long-term debt, net of current maturities	1,176,493	1,176,871
Income taxes payable	9,126	9,670
Deferred income taxes	25,339	34,947
Other long-term liabilities	22,811	49,542
Redeemable noncontrolling interests	6,062	5,907
Commitments and contingencies
SHAREHOLDERS' EQUITY
Preferred stock; $0.001 par value; authorized 500,000,000 shares; no shares issued and outstanding	0	0
Additional paid-in capital	490,587	404,771
Retained earnings	182,063	10,612
Accumulated other comprehensive loss	(176,384)	(136,820)
Total Match Group, Inc. shareholders' equity	496,522	278,811
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,048,678	1,909,392
Common Stock
SHAREHOLDERS' EQUITY
Common stock	46	38
Class B Common Stock
SHAREHOLDERS' EQUITY
Common stock	210	210
Class C Common Stock
SHAREHOLDERS' EQUITY
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accounts receivable, net of allowance and reserves	$ 930	$ 1,739
Preferred Stock, par value (in usd per share)	$ 0.001	$ 0.001
Preferred Stock, authorized shares	500,000,000	500,000,000
Preferred Stock, issued shares	0	0
Preferred Stock, outstanding shares	0	0
Common Stock
Common Stock, par value (in usd per share)	$ 0.001	$ 0.001
Common Stock, authorized shares	1,500,000,000	1,500,000,000
Common Stock, issued shares	45,797,402	38,343,333
Common Stock, outstanding shares	45,797,402	38,343,333
Class B Common Stock
Common Stock, par value (in usd per share)	$ 0.001	$ 0.001
Common Stock, authorized shares	1,500,000,000	1,500,000,000
Common Stock, issued shares	209,919,402	209,919,402
Common Stock, outstanding shares	209,919,402	209,919,402
Class C Common Stock
Common Stock, par value (in usd per share)	$ 0.001	$ 0.001
Common Stock, authorized shares	1,500,000,000	1,500,000,000
Common Stock, issued shares	0	0
Common Stock, outstanding shares	0	0

CONSOLIDATED AND COMBINED STATE

CONSOLIDATED AND COMBINED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue	$ 1,222,526	$ 1,020,431	$ 888,268
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	233,946	177,988	120,024
Selling and marketing expense	366,229	359,598	335,107
General and administrative expense	179,122	175,857	117,890
Product development expense	83,065	67,348	49,738
Depreciation	31,227	25,983	25,547
Amortization of intangibles	23,029	20,101	11,395
Total operating costs and expenses	916,618	826,875	659,701
Operating income	305,908	193,556	228,567
Interest expense—third party	(82,214)	(18,049)	0
Interest expense—related party	0	(8,009)	(25,541)
Other income, net	7,892	11,887	12,610
Earnings before income taxes	231,586	179,385	215,636
Income tax provision	(59,573)	(58,898)	(67,277)
Net earnings	172,013	120,487	148,359
Net earnings attributable to redeemable noncontrolling interests	(562)	(104)	(595)
Net earnings attributable to Match Group, Inc. shareholders	$ 171,451	$ 120,383	$ 147,764
Net earnings per share attributable to Match Group, Inc. shareholders:
Basic (in usd per share)	$ 0.68	$ 0.69	$ 0.92
Diluted (in usd per share)	$ 0.64	$ 0.65	$ 0.88
Stock-based compensation expense by function:
Stock-based compensation expense	$ 52,988	$ 50,083	$ 20,851
Cost of Revenue
Stock-based compensation expense by function:
Stock-based compensation expense	1,447	490	396
Selling and Marketing Expense
Stock-based compensation expense by function:
Stock-based compensation expense	3,467	6,787	194
General and Administrative Expense
Stock-based compensation expense by function:
Stock-based compensation expense	34,188	36,530	17,326
Product Development Expense
Stock-based compensation expense by function:
Stock-based compensation expense	$ 13,886	$ 6,276	$ 2,935

CONSOLIDATED AND COMBINED STAT5

CONSOLIDATED AND COMBINED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net earnings		$ 172,013	$ 120,487	$ 148,359
Other comprehensive loss, net of tax
Change in foreign currency translation adjustment (a)	[1]	(36,239)	(63,223)	(60,101)
Change in fair value of available-for-sale securities (b)	[2]	(2,964)	4,212	(1,950)
Total other comprehensive loss		(39,203)	(59,011)	(62,051)
Comprehensive income		132,810	61,476	86,308
Comprehensive (income) loss attributable to redeemable noncontrolling interests		(923)	135	(204)
Comprehensive income attributable to Match Group, Inc. shareholders		$ 131,887	$ 61,611	$ 86,104
[1]	The year ended December 31, 2015 includes amounts reclassified out of other comprehensive income into earnings. See "Note 10 - Accumulated Other Comprehensive Loss" for additional information.
[2]	The year ended December 31, 2016 includes unrealized gains reclassified out of other comprehensive income into earnings in "Other income, net." See "Note 6—Marketable Securities and Long-Term Investments" and "Note 10 - Accumulated Other Comprehensive Loss" for additional information.

CONSOLIDATED AND COMBINED STAT6

CONSOLIDATED AND COMBINED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands		Total	Redeemable Noncontrolling Interest	Match Group, Inc.	Common StockCommon Stock	Common StockClass B Common Stock	Additional Paid-in Capital	Retained Earnings	Invested Capital	Accumulated Other Comprehensive Loss	Noncontrolling Interests
Balance at beginning of period (in shares) (Pro Forma) at Dec. 31, 2013	[1]				160,595
Balance at beginning of period at Dec. 31, 2013		$ 877,026		$ 835,361					$ 851,749	$ (16,388)	$ 41,665
Increase (Decrease) in Shareholders' Equity
Net earnings		147,764		147,764					147,764
Other comprehensive (loss) income, net of tax		(61,557)		(61,660)						(61,660)	103
Purchase of noncontrolling interests		(50,662)									(50,662)
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value		(21,072)	$ 21,100	(30,441)					(30,441)		9,369
Net (decrease) increase in IAC's investment in Match Group, Inc. (in shares) | Pro Forma	[1]				535
Net (decrease) increase in IAC's investment in Match Group, Inc.		(91,437)		(91,437)					(91,437)
Other		(286)		0					0		(286)
Balance at end of period (in shares) (Pro Forma) at Dec. 31, 2014	[1]				161,130
Balance at end of period (in shares) at Dec. 31, 2014					0	0
Balance at end of period at Dec. 31, 2014		799,776		799,587	$ 0	$ 0	$ 0	$ 0	877,635	(78,048)	189
Balance at beginning of period at Dec. 31, 2013			24,248
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings			595
Other comprehensive (loss) income, net of tax			(494)
Purchase of redeemable noncontrolling interests			(41,743)
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value			21,072
Balance at end of period at Dec. 31, 2014			3,678
Increase (Decrease) in Shareholders' Equity
Net earnings		120,383		120,383				35,593	84,790		0
Other comprehensive (loss) income, net of tax		(58,772)		(58,772)						(58,772)	0
Stock-based compensation expense		38,776		38,776			15,802		22,974
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value			(100)
Transfer from noncontrolling interests to redeemable noncontrolling interests		(189)									(189)
Net (decrease) increase in IAC's investment in Match Group, Inc. (in shares) | Pro Forma	[1]				12,678
Net (decrease) increase in IAC's investment in Match Group, Inc.		88,851		88,851			(17,119)		105,970
Capital contribution from IAC to partially fund the acquisition of PlentyOfFish (in shares)						36,111
Capital contribution from IAC to partially fund the acquisition of PlentyOfFish		345,000		345,000		$ 36	344,964
Capitalization as a result of IPO (in shares) | Pro Forma	[1]				(173,808)
Capitalization as a result of IPO (in shares)						173,808
Capitalization as a result of IPO						$ 174	1,091,172		(1,091,346)
Dividend to IAC		(1,467,768)		(1,467,768)			(1,442,787)	(24,981)
Issuance of common stock in connection with IPO (in shares)					38,333
Issuance of common stock in connection with IPO		428,283		428,283	$ 38		428,245
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)					10
Issuance of common stock pursuant to stock-based awards, net of withholding taxes		104		104			104
Repurchase of stock-based awards		(23,431)		(23,431)			(23,431)
Income tax benefit related to stock-based awards		7,821		7,821			7,821
Other		(23)		(23)					(23)
Balance at end of period (in shares) (Pro Forma) at Dec. 31, 2015	[1]				0
Balance at end of period (in shares) at Dec. 31, 2015					38,343	209,919
Balance at end of period at Dec. 31, 2015		278,811		278,811	$ 38	$ 210	404,771	10,612	0	(136,820)	0
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings			104
Other comprehensive (loss) income, net of tax			(239)
Stock-based compensation expense			5,067
Purchase of redeemable noncontrolling interests			(2,864)
Transfer from noncontrolling interests to redeemable noncontrolling interests			189
Other			(28)
Balance at end of period at Dec. 31, 2015		5,907	5,907
Increase (Decrease) in Shareholders' Equity
Net earnings		171,451		171,451				171,451
Other comprehensive (loss) income, net of tax		(39,564)		(39,564)						(39,564)
Stock-based compensation expense		44,524		44,524			44,524
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value		(361)	400	(361)			(361)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)					6,495
Issuance of common stock pursuant to stock-based awards, net of withholding taxes		10,231		10,231	$ 7		10,224
Issuance of common stock to IAC pursuant to the employee matters agreement (in shares)		1		1	$ 1
Issuance of common stock to IAC pursuant to the employee matters agreement					959
Income tax benefit related to stock-based awards		27,407		27,407			27,407
Other		4,022		4,022			4,022
Balance at end of period (in shares) (Pro Forma) at Dec. 31, 2016	[1]				0
Balance at end of period (in shares) at Dec. 31, 2016					45,797	209,919
Balance at end of period at Dec. 31, 2016		496,522		$ 496,522	$ 46	$ 210	$ 490,587	$ 182,063	$ 0	$ (176,384)	$ 0
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings		(562)	562
Other comprehensive (loss) income, net of tax			361
Purchase of redeemable noncontrolling interests			(1,129)
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value			361
Balance at end of period at Dec. 31, 2016		$ 6,062	$ 6,062
[1]	Common stock prior to the IPO was presented as a component of Invested Capital as the financial statements were prepared on a combined basis. Pro forma common stock is being presented for informational purposes.

CONSOLIDATED AND COMBINED STAT7

CONSOLIDATED AND COMBINED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net earnings	$ 172,013	$ 120,487	$ 148,359
Adjustments to reconcile net earnings to net cash provided by operating activities:
Stock-based compensation expense	52,988	50,083	20,851
Depreciation	31,227	25,983	25,547
Amortization of intangibles	23,029	20,101	11,395
Excess tax benefits from stock-based awards	(29,680)	(38,384)	(5,319)
Deferred income taxes	(8,195)	(22,530)	(5,904)
Acquisition-related contingent consideration fair value adjustments	(9,197)	(11,056)	(12,912)
Other adjustments, net	(4,798)	(882)	(9,016)
Changes in assets and liabilities, excluding effects of acquisitions:
Accounts receivable	(6,638)	(29,344)	2,399
Other assets	(2,393)	(11,281)	(10,551)
Accounts payable and accrued expenses and other current liabilities	(24,862)	31,716	(7,980)
Income taxes payable	23,997	36,377	8,103
Deferred revenue	16,615	37,812	8,643
Net cash provided by operating activities	234,106	209,082	173,615
Cash flows from investing activities:
Acquisitions, net of cash acquired	(2,533)	(611,324)	(114,051)
Capital expenditures	(48,903)	(29,156)	(21,793)
Proceeds from the sale of a marketable security	11,716	0	0
Purchases of investments	(500)	0	(4,536)
Other, net	8,869	(8,382)	180
Net cash used in investing activities	(31,351)	(648,862)	(140,200)
Cash flows from financing activities:
Term Loan borrowings	0	788,000	0
Proceeds from Senior Notes offering	400,000	0	0
Principal payments on Term Loan	(450,000)	0	0
Debt issuance costs	(7,811)	(17,174)	0
Fees and expenses related to Note Exchange	0	(6,954)	0
Proceeds from initial public offering, net of fees and expenses	0	428,789	0
Cash dividend to IAC	0	(1,022,500)	0
Transfers to IAC in periods prior to the IPO	0	(86,012)	(108,723)
Capital contribution from IAC to partially fund the acquisition of PlentyOfFish	0	500,000	0
(Repayment of) proceeds from related party debt	0	(182,509)	111,586
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	9,548	0	0
Excess tax benefits from stock-based awards	29,680	38,384	5,319
Purchase of redeemable noncontrolling interests	(1,129)	(2,864)	(33,165)
Repurchase of stock-based awards	0	(23,431)	0
Acquisition-related contingent consideration payments	0	(5,510)	(7,373)
Other, net	(11,802)	0	12,298
Net cash (used in) provided by financing activities	(31,514)	408,219	(20,058)
Effect of exchange rate changes on cash and cash equivalents	(5,763)	(7,896)	(10,953)
Net increase (decrease) in cash and cash equivalents	165,478	(39,457)	2,404
Cash and cash equivalents at beginning of period	88,173	127,630	125,226
Cash and cash equivalents at end of period	$ 253,651	$ 88,173	$ 127,630

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATION Match Group, Inc. is the world's leading provider of dating products. We operate a portfolio of over 45 brands, including Match, Tinder, PlentyOfFish, Meetic, OkCupid, Pairs, Twoo, OurTime, BlackPeopleMeet and LoveScout24 (formerly known as FriendScout24), each designed to increase our users' likelihood of finding a romantic connection. Through our portfolio of trusted brands, we provide tailored products to meet the varying preferences of our users. We currently offer our dating products in 42 languages across more than 190 countries. Match Group operates in two segments: Dating and Non-dating. Through the brands within our Dating business, we are a leading provider of membership-based and ad-supported dating products servicing North America, Western Europe and many other regions around the world. We provide these services through websites and applications that we own and operate. The Non-dating business consists of The Princeton Review, which provides a variety of educational test preparation, academic tutoring and college counseling services. In January 2017, we entered into a definitive agreement to sell The Princeton Review to ST Unitas, a global education technology company. The transaction is expected to close in the first half of 2017. On November 24, 2015, the Company completed its initial public offering ("IPO") of 38.3 million shares of its common stock at a price of $12.00 per share for proceeds, net of fees and expenses, of $428.3 million . As of December 31, 2016, IAC/InterActiveCorp's ("IAC") ownership interest and voting interest in Match Group were 82.5% and 97.9% , respectively. All references to "Match Group," the "Company," "we," "our," or "us" in this report are to Match Group, Inc.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The Company prepares its consolidated and combined financial statements in accordance with U.S. generally accepted accounting principles ("GAAP"). The Company's financial statements were prepared on a consolidated basis beginning October 1, 2015 and on a combined basis for periods prior thereto. The difference in presentation is due to the fact that the final steps of the legal reorganization of the entities included in Match Group at the time of the IPO were not completed until October 1, 2015. The preparation of financial statements on a combined basis for periods prior thereto allows for the financial statements to be presented on a consistent basis for all periods presented. The combined financial statements reflect the historical financial position, results of operations and cash flows of Match Group's businesses since their respective dates of acquisition by IAC. The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. The consolidated and combined financial statements through the date of the IPO reflect the allocation to Match Group of certain IAC corporate expenses relating to Match Group based on the historical financial statements and accounting records of IAC. Management believes the assumptions underlying the historical consolidated and combined financial statements, including the basis on which expenses have been allocated from IAC, are reasonable and that these consolidated and combined financial statements reflect all adjustments, consisting of normal and recurring adjustments necessary for the fair presentation of our financial position, results of operations and cash flows for the years presented. For the purposes of these consolidated and combined financial statements, income taxes have been computed for Match Group on an as if stand-alone, separate tax return basis. All intercompany transactions and balances between and among the Company, its subsidiaries and the entities comprising Match Group have been eliminated. Accounting for Investments Investments in common stock or in-substance common stock of entities in which the Company does not have the ability to exercise significant influence over the operating and financial matters of the investee are accounted for using the cost method. Investments in companies that the Company does not control, which are not in the form of common stock or in-substance common stock, are also accounted for using the cost method. The Company evaluates each cost method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. Such impairment evaluations include, but are not limited to: the current business environment, including competition; going concern considerations such as financial condition, the rate at which the investee utilizes cash and the investee's ability to obtain additional financing to achieve its business plan; the need for changes to the investee's existing business model due to changing business and regulatory environments and its ability to successfully implement necessary changes; and comparable valuations. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so. Accounting Estimates Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated and combined financial statements in accordance with GAAP. These estimates, judgments and assumptions impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recoverability of definite-lived intangible assets and property and equipment; the fair value of long-term investments; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts; the determination of revenue reserves; the fair value of acquisition-related contingent consideration arrangements; the liabilities for uncertain tax positions; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant. Revenue Recognition The Company’s Dating revenue is primarily derived directly from users in the form of recurring membership fees. Membership revenue is presented net of credits and credit card chargebacks. Members pay in advance, primarily by using a credit card or through mobile app stores, and, subject to certain conditions identified in our terms and conditions, all purchases are final and nonrefundable. Fees collected, or contractually due, in advance for memberships are deferred and recognized as revenue using the straight-line method over the terms of the applicable membership period, which primarily range from one to six months, and corresponding mobile app store fees incurred on such transactions, if any, are deferred and expensed over the same period. Deferred revenue at the Dating business is $161.1 million and $144.4 million at December 31, 2016 and 2015 , respectively. The Company also earns revenue from online advertising, the purchase of à la carte features and offline events. Online advertising revenue is recognized every time an ad is displayed. Revenue from the purchase of à la carte features is recognized based on usage. Revenue and the related expenses associated with offline events are recognized when each event occurs. Non-dating revenue consists primarily of fees received directly from students for in-person and online test preparation classes, access to online test preparation materials and individual tutoring services. Fees from classes and access to online materials are recognized over the period of the course and the period of the online access, respectively. Tutoring fees are recognized based on usage. Deferred revenue at the Non–dating business is $23.3 million and $25.7 million at December 31, 2016 and 2015 , respectively. Cash and Cash Equivalents Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents include AAA rated government money market funds. Internationally, cash equivalents include money market funds. Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts and revenue reserves. Accounts receivable outstanding longer than the contractual payment terms are considered past due. The Company determines its allowance by considering a number of factors, including the length of time accounts receivable are past due, the Company's previous loss history, the specific customer's ability to pay its obligation to the Company and the condition of the general economy and the customer's industry. The Company writes off accounts receivable when they become uncollectible. The Company also maintains allowances to reserve for potential credits issued to customers or other revenue adjustments. The amounts of these reserves are based, in part, on historical experience. Property and Equipment Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Useful Lives Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 3 to 10 years Leasehold improvements 3 to 10 years The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation for personnel directly associated with the development of the software. Capitalization of such costs begins when the preliminary project stage is complete and ceases when the project is substantially complete and ready for its intended purpose. The net book value of capitalized internal use software was $29.3 million and $20.7 million at December 31, 2016 and 2015 , respectively. Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The fair value of these intangible assets is based on detailed valuations that use information and assumptions provided by management. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill and is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date. In connection with certain business combinations, the Company has entered into contingent consideration arrangements that are determined to be part of the purchase price. Each of these arrangements are initially recorded at its fair value at the time of the acquisition and reflected at current fair value for each subsequent reporting period thereafter until settled. The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company determines the fair value of the contingent consideration arrangements using probability-weighted analyses to determine the amounts of the gross liability, and, if the arrangement is long-term in nature, applying a discount rate that appropriately captures the risk associated with the obligation to determine the net amount reflected in the consolidated and combined financial statements. Determining the fair value of these arrangements is inherently difficult and subjective. Significant changes in forecasted earnings or operating metrics would result in a significantly higher or lower fair value measurement and can have a material impact on our consolidated and combined financial statements. The changes in the estimated fair value of the contingent consideration arrangements during each reporting period, including the accretion of the discount, if applicable, are recognized in “General and administrative expense” in the accompanying consolidated and combined statement of operations. See "Note 7—Fair Value Measurements and Financial Instruments" for a discussion of contingent consideration arrangements. Goodwill and Indefinite-Lived Intangible Assets Goodwill acquired in a business combination is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date. The Company assesses goodwill and indefinite-lived intangible assets for impairment annually as of October 1, or, more frequently, if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value. The 2016 , 2015 and 2014 annual assessments identified no material impairments. For all periods presented, the Company has two reporting units: Dating and Non-dating. In performing its annual assessment, the Company has the option to qualitatively assess whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit's goodwill is necessary; otherwise a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value, the implied fair value of the reporting unit's goodwill is calculated (in the same manner as a business combination) and an impairment loss equal to the excess is recorded. When the Company evaluates the potential for goodwill impairment using a qualitative assessment it considers factors including, but not limited to, the fair values of recent valuations, changes in the reporting unit's financial performance, forecasts, key personnel, and strategy, as well as changes in the industry conditions, including competition and demand for the reporting unit's services, and macroeconomic conditions. For the Company's annual goodwill test at October 1, 2016, a qualitative assessment of the Dating reporting unit, and a quantitative assessment of the goodwill of its Non-dating reporting unit was performed. The primary factors that the Company considered in its qualitative assessment of the Dating reporting unit were market, industry, and cost and operating factors, including the continued growth of the Dating reporting unit and the strength of various financial performance metrics. As of October 1, 2016, the fair value of the Non-dating reporting unit exceeds its carrying value by more than 10% . The fair value of the Company's reporting units was determined using both an income approach based on discounted cash flows ("DCF") and a market approach when it tests goodwill for impairment, either on an interim basis or annual basis as of October 1 each year. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the DCF analyses are based on the Company's most recent budget and, for years beyond the budget, the Company's estimates, which are based, in part, on forecasted growth rates. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows of the respective reporting units. Assumptions used in the DCF analyses, including the discount rate, are assessed based on each of the reporting unit's current results and forecast, as well as macroeconomic and industry specific factors. The discount rate used in determining the fair value of the Company's Non-dating reporting unit was 15% in 2016 and 14% in 2015 . The discount rate used to determine the fair value of the Company's Dating reporting unit was 12% in 2015. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple is determined which is applied to financial metrics to estimate the fair value of a reporting unit. To determine a peer group of companies for our respective reporting units, we considered companies relevant in terms of consumer use, monetization model, margin and growth characteristics, and brand strength operating in their respective sectors. While a primary driver in the determination of the fair values of the Company's reporting units is the estimate of future revenue and profitability, the determination of fair value is based, in part, upon the Company's assessment of macroeconomic factors, industry and competitive dynamics and the strategies of its businesses in response to these factors. While the Company has the option to qualitatively assess whether it is more likely than not that the fair value of its indefinite-lived intangible asset are less than its carrying value, the Company's policy is to determine the fair value of each of its indefinite-lived intangible assets annually as of October 1. The Company determines the fair values of its indefinite-lived intangible assets using avoided royalty DCF analyses. Significant judgments inherent in these analyses include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the Company's trade names and trademarks. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors. The discount rates used in the Company's annual indefinite-lived impairment assessment ranged from 11% to 26% in 2016 and 11% to 16% in 2015 , and the royalty rates used ranged from 1% to 7% in 2016 and 3% to 7% in 2015 . Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of property and equipment and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized. Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets. • Level 2: Other inputs which are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See "Note 7—Fair Value Measurements and Financial Instruments" for a discussion of fair value measurements made using Level 3 inputs. The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs. Advertising Costs Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines, offline marketing, which is primarily television advertising, and partner-related payments to those who direct traffic to our websites. Advertising expense was $332.5 million , $323.9 million and $309.4 million for the years ended December 31, 2016 , 2015 and 2014, respectively. Legal Costs Legal costs are expensed as incurred. Income Taxes Match Group is a member of IAC's consolidated federal and state income tax returns. In all periods presented, current and deferred income tax expense has been computed for Match Group on an as if stand-alone, separate return basis. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest, net of any applicable related income tax benefit, on potential income tax contingencies as a component of income tax expense. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement. Earnings Per Share Basic earnings per share is computed by dividing net earnings attributable to Match Group shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vested resulting in the issuance of common stock that could share in the earnings of the Company. Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income as a component of shareholders' equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated and combined statement of operations as a component of "Other income, net". Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive loss into earnings. Such gains totaled $2.2 million during the year ended December 31, 2015 and is included in "Other income, net" in the accompanying consolidated and combined statement of operations. Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is generally expensed over the requisite service period. See "Note 12—Stock-Based Compensation" for a discussion of the Company's stock-based compensation plans. Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders' equity, separately from the Company's equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders' equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders' equity in the accompanying consolidated balance sheet. In connection with the acquisition of certain subsidiaries, current and former senior management of these businesses has retained an ownership interest. The Company is party to fair value put and call arrangements with respect to these interests. These put and call arrangements allow management of these businesses to require the Company to purchase these interests or allow the Company to acquire such interests at fair value, respectively. The put arrangements do not meet the definition of a derivative instrument as the put agreements do not provide for net settlement. No put and call arrangements were exercised during 2016, 2015 or 2014. These put arrangements are exercisable by the counter-party outside the control of the Company. Accordingly, to the extent that the fair value of these interests exceeds the value determined by normal noncontrolling interest accounting, the value of such interests is adjusted to fair value with a corresponding adjustment to additional paid-in capital/invested capital. During the years ended December 31, 2016 , 2015 and 2014 , the Company recorded adjustments of $0.4 million , less than $(0.1) million and $21.1 million , respectively, to increase (decrease) these interests to fair value. Fair value determinations require high levels of judgment and are based on various valuation techniques, including market comparables and discounted cash flow projections. Certain Risks and Concentrations The Company's business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents. Cash and cash equivalents are principally maintained with financial institutions that are not covered by deposit insurance. Recent Accounting Pronouncements Accounting Pronouncements not yet adopted by the Company In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. In August 2015, the FASB issued ASU No. 2015-14, which defers the effective date of ASU 2014-09 for all entities by one year. In March, April, May and December 2016, the FASB issued ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, respectively, which provide further revenue recognition guidance related to principal versus agent considerations, performance obligations and licensing, and narrow-scope improvements and practical expedients. Early adoption is permitted beginning on the original effective date of December 15, 2016. Upon adoption, ASU No. 2014-09 may either be applied retrospectively to each prior period presented or using the modified retrospective approach with the cumulative effect recognized as of the date of initial application. The Company will adopt ASU No. 2014-09, as amended by ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, using the modified retrospective approach effective January 1, 2018. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the statement of financial position. The provisions of ASU No. 2016-02 are effective for reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU No. 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payments Accounting (Topic 718). The update is intended to simplify existing guidance on various aspects of the accounting and presentation of employee share-based payments in financial statements including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification on the statement of cash flows. The provisions of ASU No. 2016-09 are effective for reporting periods beginning after December 15, 2016; early adoption is permitted. The primary effects of the adoption of ASU No. 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect. Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units: Accounting under current GAAP: Accounting following adoption of ASU No. 2016-09: Statement of operations Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable) Included in the determination of the income tax provision or benefit upon option exercise or share vesting Statement of cash flows Treated as a financing cash flow Treated as an operating cash flow Calculation of fully diluted shares for the determination of earnings per share Included as a component of the assumed proceeds in applying the treasury stock method Excluded from the assumed proceeds in applying the treasury stock method The expected effect of the adoption of ASU No. 2016-09 for the Company will be to increase reported net earnings (or reduce reported net loss), operating cash flow and basic earnings per share (or reduce reported net loss per share). The number of shares used in the calculation of fully diluted earnings per share will also increase due to the reduction in assumed proceeds under the treasury stock method. The actual effect on fully diluted earnings per share could be an increase or a decrease in any period, which will depend upon the increase in reported earnings and the increase in the number of shares included in the fully diluted earnings per share calculation. As of January 1, 2017, the Company will adopt the change in treatment of excess tax benefit (deficiency) using the modified retrospective approach with the cumulative effect recognized as of the date of initial adoption and will apply the provisions of ASU No. 2016-09 related to the presentation on the statement of cash flows using the retrospective approach. To illustrate the effect of ASU No. 2016-09 on the Company’s results for the year ended December 31, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU No. 2016-09 as if it had been in effect on January 1, 2016. Reported results under current GAAP Pro forma results assuming ASU No. 2016-09 had been in effect on January 1, 2016 (In thousands, except per share data) Net earnings $ 172,013 $ 200,925 Net earnings attributable to noncontrolling interests (562 ) (562 ) Net earnings attributable to Match Group, Inc. shareholders 171,451 200,363 Cash flows provided by operating activities 234,106 263,786 Cash flows used in financing activities (31,514 ) (61,194 ) Basic earnings per share $ 0.68 $ 0.80 Fully diluted earnings per share $ 0.64 $ 0.72 In August 2016, the FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which makes clarifications to how cash receipts and cash payments in certain transactions are presented and classified on the statement of cash flows. The provisions of ASU No. 2016-15 are effective for reporting periods beginning after December 15, 2017, including interim periods, and will require adoption on a retrospective basis unless it is impracticable to apply, in which case we would be required to apply the amendments prospectively as of the earliest date practicable; early adoption is permitted. The Company does not expect the adoption of this standard update to have a material impact on its consolidated financial statements and is currently evaluating the method and timing of adoption. In January 2017, the FASB issued ASU No. 2017-04, Intangibles — Goodwill and Other (Topic 350): Sim

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Match Group is a member of IAC's consolidated federal and state income tax returns. In all periods presented, current income tax provision and deferred income tax benefit have been computed for Match Group on an as if stand-alone, separate return basis. Match Group's payments to IAC for its share of IAC's consolidated federal and state tax return liabilities have been reflected within cash flows from operating activities in the accompanying consolidated and combined statement of cash flows. U.S. and foreign earnings before income taxes are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) U.S. $ 99,827 $ 149,340 $ 147,210 Foreign 131,759 30,045 68,426 Total $ 231,586 $ 179,385 $ 215,636 The components of the provision for income taxes are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Current income tax provision: Federal $ 39,278 $ 68,420 $ 53,579 State 4,526 7,336 6,045 Foreign 23,964 5,672 13,557 Current income tax provision 67,768 81,428 73,181 Deferred income tax (benefit) provision: Federal (163 ) (15,131 ) (4,188 ) State (133 ) (1,735 ) (159 ) Foreign (7,899 ) (5,664 ) (1,557 ) Deferred income tax benefit (8,195 ) (22,530 ) (5,904 ) Income tax provision $ 59,573 $ 58,898 $ 67,277 Current income tax payable was reduced by $29.7 million , $38.4 million , and $5.3 million for the years ended December 31, 2016 , 2015 and 2014 , respectively, for excess tax deductions attributable to stock-based compensation which is included as financing activity on the consolidated and combined statement of cash flows. The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below. The valuation allowance is primarily related to deferred tax assets for net operating losses. December 31, 2016 2015 (In thousands) Deferred tax assets: Accrued expenses $ 9,406 $ 8,088 Net operating loss carryforwards 33,239 33,373 Stock-based compensation 27,732 25,269 Other 7,862 7,756 Total deferred tax assets 78,239 74,486 Less valuation allowance (23,884 ) (23,244 ) Net deferred tax assets 54,355 51,242 Deferred tax liabilities: Intangible and other assets (65,868 ) (73,172 ) Other (2,772 ) (1,230 ) Total deferred tax liabilities (68,640 ) (74,402 ) Net deferred tax liabilities $ (14,285 ) $ (23,160 ) At December 31, 2016 , the Company has federal and state net operating losses ("NOLs") of $21.7 million and $13.7 million , respectively. If not utilized, the federal NOLs will expire at various times between 2031 and 2034, and the state NOLs will expire at various times between 2017 and 2036. Utilization of federal and state NOLs will be subject to limitations under Section 382 of the Internal Revenue Code and applicable state law. At December 31, 2016 , the Company has foreign NOLs of $90.7 million available to offset future income. Of these foreign NOLs, $89.2 million can be carried forward indefinitely and $1.5 million will expire at various times between 2017 and 2036. During 2016 , the Company recognized tax benefits related to NOLs of $1.1 million . During 2016 , the Company's valuation allowance increased by $0.6 million primarily due to an other-than-temporary impairment charges on a cost method investment and an increase in foreign tax credits and state net operating losses. At December 31, 2016 , the Company has a valuation allowance of $23.9 million related to the portion of NOLs and other items for which it is more likely than not that the tax benefit will not be realized. A reconciliation of the income tax provision to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Income tax provision at the federal statutory rate of 35% $ 81,055 $ 62,785 $ 75,472 Change in tax reserves, net (1,049 ) (595 ) (283 ) State income taxes, net of effect of federal tax benefit 2,964 3,626 3,826 Foreign income taxed at a different statutory rate (13,761 ) (2,699 ) (975 ) Foreign rate change (4,454 ) — — Non-taxable contingent consideration fair value adjustments (3,193 ) (3,898 ) (4,439 ) Non-taxable foreign currency exchange gains (6,837 ) (3,776 ) (4,107 ) Other, net 4,848 3,455 (2,217 ) Income tax provision $ 59,573 $ 58,898 $ 67,277 No income taxes have been provided on indefinitely reinvested earnings of certain foreign subsidiaries aggregating $312.4 million at December 31, 2016 . The estimated amount of the unrecognized deferred income tax liability with respect to such earnings would be $54.4 million . A reconciliation of the beginning and ending amount of unrecognized tax benefits, including penalties but excluding interest, is as follows: December 31, 2016 2015 2014 (In thousands) Balance at January 1 $ 24,908 $ 10,935 $ 11,215 Additions based on tax positions related to the current year 1,706 2,903 201 Additions for tax positions of prior years 1,414 12,846 490 Reductions for tax positions of prior years (783 ) (902 ) (60 ) Settlements (258 ) — — Expiration of applicable statute of limitations (1,074 ) (874 ) (911 ) Balance at December 31 $ 25,913 $ 24,908 $ 10,935 The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. At both December 31, 2016 and 2015 , the Company had accrued $1.5 million and $1.3 million , respectively, for the payment of interest. At December 31, 2016 and 2015 , the Company had accrued $1.6 million and $1.8 million , respectively, for penalties. Match Group is routinely under audit by federal, state, local and foreign authorities in the area of income tax as a result of previously filed separate company tax returns and consolidated tax returns with IAC. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. The Internal Revenue Service is currently auditing IAC's federal income tax returns for the years ended December 31, 2010 through 2012, which includes the operations of Match Group. The statute of limitations for the years 2010 through 2012 has been extended to December 31, 2017. Various other jurisdictions are open to examination for tax years beginning with 2009. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon the resolution of audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known. At December 31, 2016 and 2015 , unrecognized tax benefits, including interest, were $27.4 million and $26.2 million , respectively. At December 31, 2016 and 2015 , approximately $17.7 million and $16.4 million , respectively, were included in unrecognized tax benefits for tax positions included in IAC's consolidated tax return filings. If unrecognized tax benefits at December 31, 2016 are subsequently recognized, $25.9 million , net of related deferred tax assets and interest, would reduce income tax expense. The comparable amount as of December 31, 2015 was $ 25.8 million . The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by approximately $6.5 million by December 31, 2017, primarily due to settlements and expirations of statutes of limitations.

BUSINESS COMBINATION

BUSINESS COMBINATION	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATION On October 28, 2015, the Company completed the purchase of all the outstanding shares of Plentyoffish Media Inc. ("PlentyOfFish"), a leading provider of subscription-based and ad-supported online personals servicing North America, Europe, Latin America and Australia. Services are provided through websites and mobile applications that PlentyOfFish owns and operates. The net purchase price was $574.1 million in cash, which includes a $0.9 million working capital adjustment paid to the Company in second quarter of 2016. The financial results of PlentyOfFish are included in Match Group's consolidated financial statements, within the Dating segment, beginning October 28, 2015. For the year ended December 31, 2015, the Company included $8.0 million of revenue and $0.7 million of net earnings in its consolidated statement of operations related to PlentyOfFish. The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition: (In thousands) Cash and cash equivalents $ 4,626 Other current assets 4,460 Computer and other equipment 2,990 Goodwill 488,644 Intangible assets 84,100 Other non-current assets 1,073 Total assets 585,893 Current liabilities (6,418 ) Other long-term liabilities (5,325 ) Net assets acquired $ 574,150 The purchase price was based on the expected financial performance of PlentyOfFish, not on the value of the net identifiable assets at the time of acquisition, which resulted in a significant portion of the purchase price being attributed to goodwill. The expected financial performance of PlentyOfFish reflects that it is complementary and synergistic to the existing Dating businesses. Intangible assets are as follows: (In thousands) Weighted-Average Useful Life (Years) Indefinite-lived trade name $ 66,300 Indefinite Customer relationships 10,100 Less than 1 New registrants 3,100 Less than 1 Non-compete agreement 3,000 5 Developed technology 1,600 2 Total intangible assets acquired $ 84,100 PlentyOfFish's other current assets, property and equipment, other non-current assets, current liabilities and other long-term liabilities were reviewed and adjusted to their fair values at the date of acquisition, as necessary. The fair values of trade names, customer relationships and the non-compete agreement were determined using variations of the income approach; specifically, in respective order, the relief from royalty, excess earnings and with or without methodologies. The fair values of new registrants and developed technology were determined using a cost approach that utilized the cost to replace methodology. The valuations of the intangible assets incorporate significant unobservable inputs and require significant judgment and estimates, including the amount and timing of future cash flows and the determination of royalty and discount rates. The amount attributed to goodwill is not tax deductible. Pro forma Financial Information The unaudited pro forma financial information in the table below presents the combined results of Match Group and PlentyOfFish as if the acquisition of PlentyOfFish had occurred on January 1, 2014. The pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of the results that would have been achieved had the acquisition actually occurred on January 1, 2014. For the years ended December 31, 2015 and 2014, pro forma adjustments reflected below include increases of $1.4 million and $14.6 million , respectively, in amortization of intangible assets. The pro forma adjustment reflected below for the year ended December 31, 2014 also include a reduction in revenue of $5.1 million due to the write-off of deferred revenue at the date of acquisition. Years Ended December 31, 2015 2014 (In thousands, except per share data) Revenue $ 1,098,785 $ 936,614 Net earnings attributable to Match Group, Inc. shareholders 156,510 156,444 Basic earnings per share attributable to Match Group, Inc. shareholders 0.74 0.77 Diluted earnings per share attributable to Match Group, Inc. shareholders 0.71 0.75

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets, net, are as follows: December 31, 2016 2015 (In thousands) Goodwill $ 1,280,843 $ 1,292,775 Intangible assets with indefinite lives 238,361 243,697 Intangible assets with definite lives, net 10,809 32,711 Total goodwill and intangible assets, net $ 1,530,013 $ 1,569,183 The following table presents the balance of goodwill, by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2016 : Balance at Additions (Deductions) Foreign Balance at (In thousands) Dating $ 1,218,380 $ 737 $ (2,984 ) $ (9,686 ) $ 1,206,447 Non-dating 74,395 — — 1 74,396 Total $ 1,292,775 $ 737 $ (2,984 ) $ (9,685 ) $ 1,280,843 The following table presents the balance of goodwill, by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2015 : Balance at December 31, 2014 Additions (Deductions) Foreign Exchange Translation Balance at December 31, 2015 (In thousands) Dating $ 718,129 $ 549,146 $ — $ (48,895 ) $ 1,218,380 Non-dating 75,634 2,475 (3,711 ) (3 ) 74,395 Total $ 793,763 $ 551,621 $ (3,711 ) $ (48,898 ) $ 1,292,775 Dating additions for the year ended December 31, 2015 primarily related to the acquisitions of PlentyOfFish and Eureka. Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2016 and 2015 , intangible assets with definite lives are as follows: December 31, 2016 Gross Accumulated Net Weighted-Average (In thousands) Trade names $ 10,496 $ (9,308 ) $ 1,188 3.0 Content 9,802 (5,992 ) 3,810 4.0 Customer lists 7,500 (5,715 ) 1,785 5.0 Technology 5,976 (5,231 ) 745 2.0 Other 4,899 (1,618 ) 3,281 5.0 Total $ 38,673 $ (27,864 ) $ 10,809 4.2 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Weighted-Average Useful Life (Years) (In thousands) Trade names $ 11,406 $ (6,501 ) $ 4,905 2.6 Content 9,802 (3,508 ) 6,294 4.0 Customer Lists 23,502 (8,113 ) 15,389 2.3 Technology 6,333 (4,472 ) 1,861 2.4 Other 4,900 (638 ) 4,262 5.0 Total $ 55,943 $ (23,232 ) $ 32,711 2.9 At December 31, 2016 , amortization of intangible assets with definite lives is estimated to be as follows: (In thousands) 2017 $ 6,784 2018 2,552 2019 973 2020 500 Total $ 10,809

MARKETABLE SECURITIES AND LONG-

MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS	12 Months Ended
	Dec. 31, 2016
Long-term Investments [Abstract]
MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS	MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS At December 31, 2015, marketable securities consisted of an equity security that had a cost basis of $8.7 million , with gross unrealized gains of $3.0 million which was included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. This marketable security was sold in its entirety in the second quarter of 2016. Proceeds and gross realized gains from the sale of the available-for-sale marketable security were $11.7 million and $3.1 million , respectively, for the year ended December 31, 2016. Long-term investments consist of: December 31, 2016 2015 (In thousands) Cost method investments $ 55,355 $ 55,569 Total long-term investments $ 55,355 $ 55,569 The Company has four cost method investments. The Company's largest cost method investment is a 21% interest in the voting common stock of Zhenai Inc. ("Zhenai"), a leading provider of online dating and matchmaking services in China. However, given that our interest relative to other shareholders is not significant, we do not have the ability to exercise significant influence over the operating and financial matters of Zhenai and this investment is accounted for as a cost method investment.

FAIR VALUE MEASUREMENTS AND FIN

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS The following tables present the Company's financial instruments that are measured at fair value on a recurring basis: December 31, 2016 Quoted Market Significant Other Observable Inputs Significant Total (In thousands) Assets: Cash equivalents: Money market funds $ 85,225 $ — $ — $ 85,225 Liabilities: Contingent consideration arrangements $ — $ — $ (19,418 ) $ (19,418 ) December 31, 2015 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 3,649 $ — $ — $ 3,649 Marketable securities: Marketable equity security 11,622 — — 11,622 Total $ 15,271 $ — $ — $ 15,271 Liabilities: Contingent consideration arrangements $ — $ — $ (28,993 ) $ (28,993 ) The following table presents the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3): December 31, 2016 2015 Contingent Consideration Arrangements Contingent Consideration Arrangements (In thousands) Balance at January 1 $ (28,993 ) $ (20,615 ) Total net gains: Fair value adjustments 9,198 11,056 Foreign currency exchange gains — 626 Included in other comprehensive (loss) income (1,571 ) 1,872 Fair value at date of acquisition (185 ) (27,442 ) Settlements — 5,510 Other 2,133 — Balance at December 31 $ (19,418 ) $ (28,993 ) Contingent consideration arrangements As of December 31, 2016, there are five contingent consideration arrangements related to business acquisitions. The maximum contingent payments related to these arrangements is $87.8 million . The Company expects to make payments on two of the five contingent consideration arrangements and the aggregate fair value of these two arrangements at December 31, 2016 is $19.4 million . The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company determines the fair value of the contingent consideration arrangements by using probability-weighted analyses to determine the amounts of the gross liability, and, if the arrangement is long-term in nature, applying a discount rate, that appropriately captures the risks associated with the obligation to determine the net amount reflected in the consolidated and combined financial statements. The number of scenarios in the probability-weighted analyses can vary; generally, more scenarios are prepared for longer duration and more complex arrangements. The fair values of the contingent consideration arrangements at December 31, 2016 and 2015 reflect a 12% discount rate. The fair values of the contingent consideration arrangements are sensitive to changes in the forecasts of earnings and/or the relevant operating metrics and changes in discount rates. The Company remeasures the fair value of the contingent consideration arrangements each reporting period, including the accretion of the discount, if applicable, and changes are recognized in “General and administrative expense” in the accompanying consolidated and combined statement of operations. The contingent consideration arrangement liability at December 31, 2016 and 2015 includes a current portion of $19.0 million and $0 million , respectively, and non-current portion of $0.4 million and $29.0 million , respectively, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet. Financial instruments measured at fair value only for disclosure purposes The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes. December 31, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Current maturities of long-term debt $ — $ — $ (40,000 ) $ (39,850 ) Long-term debt, net of current maturities (1,176,493 ) (1,244,641 ) (1,176,871 ) (1,204,548 ) The fair value of long-term debt including current maturities is estimated using market prices or indices for similar liabilities and taking into consideration other factors such as credit quality and maturity, which are Level 3 inputs.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt consists of: December 31, 2016 2015 (In thousands) 6.375% Senior Notes due June 1, 2024 (the "2016 Senior Notes"); interest payable each June 1 and December 1, which commenced December 1, 2016 $ 400,000 $ — 6.75% Senior Notes due December 15, 2022 (the "2015 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016 445,172 445,172 Term Loan due November 16, 2022 (a) 350,000 800,000 Total long-term debt 1,195,172 1,245,172 Less: Current maturities of long-term debt — 40,000 Less: Unamortized original issue discount and original issue premium, net 5,245 11,691 Less: Unamortized debt issuance costs 13,434 16,610 Total long-term debt, net of current maturities $ 1,176,493 $ 1,176,871 ______________________ (a) The Term Loan matures on November 16, 2022; provided that, if any of the 2015 Senior Notes remain outstanding on the date that is 91 days prior to the maturity date of the 2015 Senior Notes, the Term Loan maturity date shall be the date that is 91 days prior to the maturity date of the 2015 Senior Notes. Senior Notes : The 2016 Senior Notes were issued on June 1, 2016. The proceeds of $400 million were used to prepay a portion of indebtedness outstanding under the Term Loan. At any time prior to June 1, 2019, these notes may be redeemed at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below: Year Percentage 2019 104.781 % 2020 103.188 % 2021 101.594 % 2022 and thereafter 100.000 % The 2015 Senior Notes were issued on November 16, 2015, in exchange for a portion of IAC's 4.75% Senior Notes due December 15, 2022 (the "IAC 2012 Senior Notes") (the "Match Exchange Offer"). Promptly following the Match Exchange Offer, the Company and its subsidiaries were designated as unrestricted subsidiaries of IAC for purposes of the indentures governing the IAC 4.875% Senior Notes due November 30, 2018, the IAC 2012 Senior Notes and the IAC Credit Facility. Following the designation, neither Match Group nor any of its subsidiaries guarantee any debt of IAC, or are subject to any of the covenants related to such debt. At any time prior to December 15, 2017, the 2015 Senior Notes may be redeemed at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, the 2015 Senior Notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below: Year Percentage 2017 102.375 % 2018 101.583 % 2019 100.792 % 2020 and thereafter 100.000 % The indentures governing the 2016 and 2015 Senior Notes contain covenants that would limit the Company's ability to pay dividends or to make distributions and repurchase or redeem Match Group stock in the event a default has occurred or Match Group's leverage ratio (as defined in the indentures) exceeds 5.0 to 1.0. At December 31, 2016, there were no limitations pursuant thereto. There are additional covenants that limit the ability of the Company and its subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event the Company is not in compliance with the leverage ratio set forth in the indenture, and (ii) incur liens, enter into agreements restricting the ability of the Company's subsidiaries to pay dividends, enter into transactions with affiliates and consolidate, merge or sell substantially all of their assets. Term Loan and Credit Facility : On November 16, 2015, under a credit agreement (the "Credit Agreement"), the Company borrowed $800 million in the form of a term loan (the "Term Loan"). On March 31, 2016, Match Group made a $10 million principal payment on the Term Loan. On June 1, 2016, the $400 million in proceeds from the 2016 Senior Notes, described above, were used to prepay a portion of the Term Loan. On December 8, 2016, the Company made an additional $40 million principal payment on the Term Loan. In addition, the remaining outstanding balance of $350 million , which is due at maturity, was repriced. The Term Loan provides for additional annual principal payments as part of an excess cash flow sweep provision, the amount of which, if any, is governed by the secured net leverage ratio contained in the Credit Agreement. The Term Loan bears interest, at our option, at a base rate or LIBOR, plus 2.25% or 3.25% , respectively, and in the case of LIBOR, a floor of 0.75% . The interest rate at December 31, 2016 is 4.20% . Interest payments are due at least semi-annually through the term of the loan. The Company has a $500 million revolving credit facility (the "Credit Facility") that expires on October 7, 2020. At December 31, 2016 and 2015, there were no outstanding borrowings under the Credit Facility. The annual commitment fee on undrawn funds based on the current leverage ratio is 30 basis points . Borrowings under the Credit Facility bear interest, at the Company's option, at a base rate or LIBOR, in each case plus an applicable margin, which is determined by reference to a pricing grid based on the Company's consolidated net leverage ratio. The terms of the Credit Facility require the Company to maintain a consolidated net leverage ratio of not more than 5.0 to 1.0 and a minimum interest coverage ratio of not less than 2.5 to 1.0 (in each case as defined in the agreement). There are additional covenants under the Credit Facility and the Term Loan that limit the ability of the Company and its subsidiaries to, among other things, incur indebtedness, pay dividends or make distributions. While the Term Loan remains outstanding, these same covenants under the Credit Agreement are more restrictive than the covenants that are applicable to the Credit Facility. Obligations under the Credit Facility and Term Loan are unconditionally guaranteed by certain Match Group wholly-owned domestic subsidiaries, and are also secured by the stock of certain Match Group domestic and foreign subsidiaries. The Term Loan and outstanding borrowings, if any, under the Credit Facility rank equally with each other, and have priority over the 2016 and 2015 Senior Notes to the extent of the value of the assets securing the borrowings under the Credit Agreement. Long-term debt maturities: Years Ending December 31, (In thousands) 2022 $ 795,172 2024 400,000 Total 1,195,172 Less: Unamortized original issue discount and original issue premium, net 5,245 Less: Unamortized debt issuance costs 13,434 Total long-term debt, net of current maturities $ 1,176,493

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Description of Common Stock, Class B Convertible Common Stock and Class C Common Stock The rights of holders of Match Group common stock, Class B common stock and Class C common stock are identical, except for voting rights, conversion rights and dividend rights. Holders of common stock are entitled to one vote per share on all matters to be voted upon by the stockholders. Holders of Class B common stock are entitled to ten votes per share on all matters to be voted upon by stockholders. Holders of Class C common stock have no voting rights, except as otherwise required by the laws of the State of Delaware, in which case holders of Class C common stock are entitled to one one-hundredth (1/100) of a vote per share. Holders of the Company's common stock, Class B common stock and Class C common stock do not have cumulative voting rights in the election of directors. Shares of Match Group's Class B common stock are convertible into shares of our common stock at the option of the holder at any time on a share for share basis. Such conversion ratio will in all events be equitably preserved in the event of any recapitalization of Match Group by means of a stock dividend on, or a stock split or combination of, our outstanding common stock or Class B common stock, or in the event of any merger, consolidation or other reorganization of Match Group with another corporation. Upon the conversion of a share of our Class B common stock into a share of our common stock, the applicable share of Class B common stock will be retired and will not be subject to reissue. Shares of common stock and Class C common stock have no conversion rights. The holders of shares of Match Group common stock, Class B common stock and Class C common stock are entitled to receive, share for share, such dividends as may be declared by Match Group's Board of Directors out of funds legally available therefore. In the event of a liquidation, dissolution or winding up, holders of the Company's common stock, Class B common stock and Class C common stock are entitled to receive ratably the assets available for distribution to the stockholders after payment of all liabilities and accrued but unpaid dividends and liquidation preferences on any outstanding preferred stock. At December 31, 2016 , IAC holds 209.9 million shares of our Class B common stock, representing 100% of our outstanding Class B common stock, and 1.0 million shares of our common stock, representing 2.1% of our outstanding common stock. IAC's ownership interest is 82.5% and IAC holds 97.9% of the outstanding total voting power of the Company. In the event that Match Group issues or proposes to issue any shares of Match Group common stock, Class B common stock or Class C common stock (with certain limited exceptions), including shares issued upon the exercise, conversion or exchange of options, warrants and convertible securities, IAC will generally have a purchase right that permits it to purchase for fair market value, as defined in the agreement, up to such number of shares of the same class as the issued shares as would (i) enable IAC to maintain the same ownership interest in the Company that it had immediately prior to such issuance or proposed issuance, with respect to issuances of our voting capital stock, or (ii) enable IAC to maintain ownership of at least 80.1% of each class of the Company's non-voting capital stock, with respect to issuances of our non-voting capital stock. Reserved Common Shares In connection with equity compensation plans, 61.2 million shares of Match Group common stock are reserved at December 31, 2016 .

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables present the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings: Year Ended December 31, 2016 Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Available-For-Sale Security Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (139,784 ) $ 2,964 $ (136,820 ) Other comprehensive (loss) income before reclassifications (36,600 ) 94 (36,506 ) Gain on sale of available-for-sale security reclassified into earnings — (3,058 ) (3,058 ) Net current period other comprehensive loss (36,600 ) (2,964 ) (39,564 ) Balance at December 31 $ (176,384 ) $ — $ (176,384 ) Year Ended December 31, 2015 Foreign Currency Translation Adjustment Unrealized (Loss) Gain on Available-For-Sale Security Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (76,800 ) $ (1,248 ) $ (78,048 ) Other comprehensive (loss) income before reclassifications (60,793 ) 4,212 (56,581 ) Foreign currency translation adjustment reclassified into earnings related to the substantial liquidation of a foreign business (2,191 ) — (2,191 ) Net period other comprehensive (loss) income (62,984 ) 4,212 (58,772 ) Balance at December 31 $ (139,784 ) $ 2,964 $ (136,820 ) At December 31, 2016 and 2015 , there was no tax benefit or provision on the accumulated other comprehensive loss.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE The following table sets forth the computation of the basic and diluted earnings per share attributable to Match Group shareholders: Years Ended December 31, 2016 2015 2014 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator Net earnings $ 172,013 $ 172,013 $ 120,487 $ 120,487 $ 148,359 $ 148,359 Net earnings attributable to redeemable noncontrolling interests (562 ) (562 ) (104 ) (104 ) (595 ) (595 ) Net earnings attributable to Match Group, Inc. shareholders $ 171,451 $ 171,451 $ 120,383 $ 120,383 $ 147,764 $ 147,764 Denominator Basic weighted average common shares outstanding 251,522 251,522 174,784 174,784 160,756 160,756 Dilutive securities including subsidiary denominated equity, stock options and RSU awards (a)(b) — 18,203 — 10,150 — 7,323 Dilutive weighted average common shares outstanding 251,522 269,725 174,784 184,934 160,756 168,079 Earnings per share attributable to Match Group, Inc. shareholders Earnings per share $ 0.68 $ 0.64 $ 0.69 $ 0.65 $ 0.92 $ 0.88 ______________________ (a) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of subsidiary denominated equity, stock options and the vesting of restricted stock units ("RSUs"). For the years ended December 31, 2016 and 2015 , 6.1 million and 5.2 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. For the year ended December 31, 2014, all potentially dilutive securities were included in the calculation of diluted earnings per share. (b) Market-based awards and performance-based stock options ("PSOs") and restricted stock units (“PSUs”) are considered contingently issuable shares. Market-based awards, PSOs and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based award, PSOs and PSUs are dilutive for the respective reporting periods. For the years ended December 31, 2016 and 2015 , 2.5 million and 7.5 million market-based awards, PSOs and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met. For the year ended December 31, 2014 , there were no outstanding market-based awards, PSOs, or PSUs.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company currently has one active stock and annual incentive plan, which became effective in 2015 upon the completion of the IPO. This plan replaced two historical plans that governed equity awards prior to the IPO. The 2015 plan covers stock options to acquire shares of Match Group common stock and RSUs granted pursuant to the historical plans and stock options and stock settled stock appreciation rights denominated in the equity of certain of our subsidiaries granted prior to the IPO, as well as provides for the future grant of these and other equity awards. The 2015 plan authorizes the Company to grant awards to its employees, officers, directors and consultants. At December 31, 2016 , there were 5.0 million shares available for the future grant of equity awards under the 2015 plan and 39.5 million shares in the aggregate related to awards outstanding under the historical plans and subsidiary equity awards granted prior to the IPO. The 2015 plan has a stated term of ten years, and provides that the exercise price of stock options granted will not be less than the market price of the Company's common stock on the grant date. The plan does not specify grant dates or vesting schedules of awards as those determinations have been delegated to the Compensation and Human Resources Committee of Match Group’s Board of Directors (the "Committee"). Each grant agreement reflects the vesting schedule for that particular grant as determined by the Committee. Stock options granted subsequent to September 1, 2015 will generally vest in four equal annual installments over a four -year period. RSU awards outstanding generally vest over a three -year period. PSU awards outstanding generally vest in two equal annual installments over a two -year period. Stock-based compensation expense recognized in the consolidated and combined statement of operations includes expense related to the Company's stock options and RSUs, performance-based stock options and PSUs for which vesting is considered probable, equity instruments denominated in shares of subsidiaries, and IAC denominated stock options, RSUs and market-based awards held by Match Group employees. The amount of stock-based compensation expense is reduced by estimated forfeitures, as the expense recorded is based on awards that are ultimately expected to vest. The forfeiture rate is estimated at the grant date based on historical experience and revised, if necessary, in subsequent periods if actual forfeitures differ from the estimated rate. At December 31, 2016 , there is $90.6 million of unrecognized compensation cost, net of estimated forfeitures, related to all equity-based awards, which is expected to be recognized over a weighted average period of approximately 2.7 years . The total income tax benefit recognized in the accompanying consolidated and combined statement of operations for the years ended December 31, 2016 , 2015 and 2014 related to stock-based compensation is $16.4 million , $16.9 million and $7.9 million , respectively. Stock Options Stock options outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: December 31, 2016 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Aggregate Intrinsic Value (Shares and intrinsic value in thousands) Outstanding at January 1, 2016 34,832 $ 12.08 Granted 8,710 11.46 Exercised (4,753 ) 8.36 Forfeited (5,129 ) 12.96 Expired (14 ) 11.06 Outstanding at December 31, 2016 (a) 33,646 $ 12.31 7.5 $ 161,423 Options exercisable 11,930 $ 10.95 5.4 $ 73,373 ______________________ (a) Included in the outstanding balance at December 31, 2016 is 4.9 million performance-based stock options, which vest in varying amounts and years depending upon certain performance conditions. The Company expects 0.1 million shares to vest based on our current assessment of the performance conditions. The table above includes these awards at their maximum potential payout. The aggregate intrinsic value in the table above represents the difference between Match Group's closing stock price on the last trading day of 2016 and the exercise price, multiplied by the number of in-the-money options that would have been received by the option holders had all option holders exercised their options on December 31, 2016 . The total intrinsic value of stock options exercised during the years ended December 31, 2016 , 2015 and 2014 is $37.3 million , $5.7 million and $10.7 million , respectively. The following table summarizes the information about stock options outstanding and exercisable at December 31, 2016 : Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at December 31, 2016 Weighted- Average Remaining Contractual Life in Years Weighted-Average Exercise Price Exercisable at December 31, 2016 Weighted- Average Remaining Contractual Life in Years Weighted-Average Exercise Price (Shares in thousands) $0.01 to $5.00 925 3.1 $ 4.11 925 3.1 $ 4.11 $5.01 to $10.00 1,210 1.7 8.00 1,210 1.7 8.00 $10.01 to $15.00 26,136 7.5 12.09 8,707 5.7 11.53 $15.01 to $20.00 5,375 8.9 15.75 1,088 8.7 15.44 33,646 7.5 $ 12.31 11,930 5.4 $ 10.95 The fair value of stock option awards, with the exception of market-based awards, is estimated on the grant date using the Black-Scholes option pricing model. The Black-Scholes option pricing model incorporates various assumptions, including expected volatility and expected term. Prior to 2014 , expected stock price volatilities were estimated based on historical stock price volatilities of peer companies that were chosen on the basis for their similarity to the Company in terms of consumer use, monetization model, margin and growth characteristics and brand strength. At the beginning of 2014 , the Company concluded that the most relevant reference point for determining volatility was IAC’s historical volatility as a result of the Company representing a large percentage of the overall value of IAC. The risk-free interest rates are based on U.S. Treasuries with comparable terms as the awards, in effect at the grant date. Prior to the IPO, expected term was based on the mid-point of the first and last windows for exercise. Following the IPO, expected term is based upon the historical exercise pattern of IAC’s employees for comparable awards, a ten -year contractual life with vesting in four equal annual installments, because the Company does not have sufficient data to estimate an expected term for these awards. No dividends have been assumed. The following are the weighted average assumptions used in the Black-Scholes option pricing model: Years Ended December 31, 2016 2015 2014 Expected volatility 27 % 28 % 29 % Risk-free interest rate 1.3 % 1.3 % 1.3 % Expected term 4.8 years 4.1 years 4.2 years Dividend yield — % — % — % On November 18, 2015, the Company granted 1.8 million market-based stock options to its Chairman and Chief Executive Officer. The award has market-based conditions and service-based vesting. The market-based vesting condition was achieved in 2016. The award has a ten -year contractual life and vests in four equal annual installments beginning on the first anniversary of the grant date. The grant date fair value of this market-based award was estimated using a lattice model that incorporates a Monte Carlo simulation of Match Group's stock price. The inputs used to fair value this award included expected volatility of 27% , a risk-free interest rate of 2.3% and a 0% dividend yield. Expense is recognized over the four -year vesting period because it exceeds the derived service period of three years, which is an output of the option pricing model. Approximately 8.7 million , 21.1 million and 5.6 million stock options were granted by the Company during the years ended December 31, 2016 , 2015 and 2014 , respectively. The weighted average fair value of stock options granted during the years ended December 31, 2016 , 2015 and 2014 with exercise prices equal to the market prices of Match Group's common stock on the date of grant are $2.98 , $3.46 and $5.21 , respectively. There were no stock options issued during the years ended December 31, 2016 , 2015 and 2014 with exercise prices greater than the market value of Match Group's common stock on the date of grant. Cash received from stock option exercises and the related tax benefit realized for the year ended December 31, 2016 and for the period subsequent to the IPO through December 31, 2015 are $39.7 million and $13.9 million ; and $0.1 million and less than $0.1 million , respectively. For periods prior to the IPO, no cash was received from the exercise of stock options because they were net settled in shares of IAC’s common stock. For the periods prior to the IPO, the related tax benefit realized by the Company in 2015 and 2014 were $1.2 million and $1.7 million , respectively. Restricted Stock Units and Performance-based Stock Units RSUs and PSUs are awards in the form of phantom shares or units denominated in a hypothetical equivalent number of shares of Match Group common stock and with the value of each RSU and PSU equal to the fair value of Match Group common stock at the date of grant. Each RSU and PSU grant is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. PSUs also include performance-based vesting, where certain performance targets set at the time of grant must be achieved before an award vests. For RSU grants, the expense is measured at the grant date as the fair value of Match Group common stock and expensed as stock-based compensation over the vesting term. For PSU grants, the expense is measured at the grant date as the fair value of Match Group common stock and expensed as stock-based compensation over the vesting term if the performance targets are considered probable of being achieved. Unvested RSUs and PSUs outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: RSUs PSUs Number Weighted Number (a) Weighted (Shares in thousands) Unvested at January 1, 2016 373 $ 14.52 — $ — Granted 229 16.32 330 10.11 Vested (63 ) 15.12 — — Forfeited — — (165 ) 10.11 Unvested at December 31, 2016 539 $ 15.21 165 $ 10.11 ______________________ (a) This represents the maximum shares issuable. The weighted average fair value of RSUs and PSUs granted during the year ended December 31, 2016 and for the period subsequent to the IPO through December 31, 2015 based on market prices of Match Group's common stock on the grant date was $12.65 and $14.52 , respectively. There were no RSUs or PSUs granted or outstanding for the year ended December 31, 2014 . The total fair value of RSUs and PSUs that vested during the year ended December 31, 2016 was $1.1 million . No RSUs or PSUs vested during the year ended December 31, 2015 . Market-based Awards During 2016 and 2015, the Company granted market-based awards to certain employees. The number of awards that ultimately vest is dependent upon Match Group's stock price. The grant date fair value of each market-based award is estimated using a lattice model that incorporates a Monte Carlo simulation of Match Group's stock price. Each market-based award is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. Market-based awards outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: Market-based awards Number Weighted (Shares in thousands) Unvested at January 1, 2016 117 $ 12.00 Granted 1,465 10.60 Vested (7 ) 12.00 Forfeited (39 ) 12.00 Unvested at December 31, 2016 1,536 $ 10.66 The weighted average fair value of market-based awards granted during the year ended December 31, 2016 and for the period subsequent to the IPO through December 31, 2015 based on the valuation model was $1.77 and $2.15 , respectively. There were no market-based awards granted for the year ended December 31, 2014. The total fair value of market-based awards that vested during the year ended December 31, 2016 was $0.1 million . There were no market-based awards that vested during the years ended December 31, 2015 and 2014. Equity Instruments Denominated in the Shares of Certain Subsidiaries Stock options and stock settled stock appreciation rights denominated in the equity of Tinder and The Princeton Review have been granted to certain employees of these Match Group subsidiaries. These equity awards generally vest over a four -year period. The value of the stock options and stock settled stock appreciation rights is tied to the value of the common stock of these subsidiaries. Accordingly, these interests only have value to the extent the relevant subsidiary appreciates above the initial value utilized to determine the exercise price. These awards are granted with exercise prices of not less than the grant date fair value, which is determined by the Company using a variety of valuation techniques including a combination of market based and discounted cash flow valuation methodologies. The expense associated with these equity awards is initially measured at fair value, using the Black-Scholes option pricing model, at the grant date and is recognized as stock-based compensation over the vesting term. These dilutive securities are reflected in our share calculations underlying our dilutive earnings per share calculation contained in our financial statements for fiscal years ended December 31, 2016, 2015 and 2014. The plans under which these awards are granted establish specific settlement dates or liquidity events for which the valuation of the relevant subsidiary is determined for purposes of settlement of the awards. The plan for The Princeton Review generally provides that Match Group establishes the fair value of the awards; for Tinder, the settlement date fair value will be established by independent third parties or mutual agreement. These subsidiary denominated awards, when exercised, are settled by Match Group issuing shares of its common stock equal in value to the intrinsic value of the award being settled, net of shares with a value equal to the withholding taxes due, which taxes are remitted by Match Group to the government on behalf of the employees. At the time of settlement, IAC has the option to issue its own shares directly to the award holders, in which case Match Group would in turn issue its shares to IAC as reimbursement. In either settlement scenario, the same number of Match Group shares would be issued. With respect to Tinder, Match Group has the ability to extinguish its obligations to settle the Tinder awards if it completes an initial public offering of the stock of Tinder. In such an event, the Tinder denominated equity would be exercisable for shares of Tinder common shares. The Princeton Review has liquidity events on an annual basis. Tinder’s initial liquidity event occurred in July 2016, with the next liquidity event scheduled for May 2017 and subsequent events scheduled to occur approximately every 18 months thereafter. The Company issued 1.7 million Match Group common shares, and paid $22.8 million of withholding taxes, to settle awards exercised during the July 2016 Tinder liquidity event to current and former employees who exercised their subsidiary options. The aggregate intrinsic value of all subsidiary denominated equity at December 31, 2016 was $329.1 million , of which $250.4 million is related to vested shares and $78.7 million is related to unvested shares. The comparable aggregate amount at December 31, 2015 is $246.3 million . The aggregate number of Match Group common shares that would have been required to settle these interests at estimated fair values on December 31, 2016 , including vested and unvested interests (which will be reduced by the number of shares withheld to cover employee withholding taxes), is 19.2 million shares. The comparable amount at December 31, 2015 is 18.2 million shares. Giving effect to withholding taxes, which will be paid by the Company on behalf of the employees at exercise, the aggregate number of shares and cash that would be required to settle the vested and unvested interests at estimated fair values on December 31, 2016 is 9.6 million shares and $164.6 million , respectively, assuming a 50% withholding rate; the comparable amounts at December 31, 2015 are 9.1 million shares and $123.2 million , respectively. The number of shares ultimately needed to settle these awards may vary significantly from the estimated number as a result of both movements in our stock price and a determination of fair value of the relevant subsidiary that is different than our estimate. Assuming no change in the value of the Company’s common stock at December 31, 2016, each incremental increase of 10% over the Company's December 31, 2016 fair value estimate of these subsidiaries would require approximately 2.7 million incremental aggregate shares to settle these awards (which will be reduced by the number of shares withheld to cover employee withholding taxes). During the third quarter of 2015, the Company modified certain subsidiary denominated vested equity awards and recognized a modification charge of $6.8 million . During the fourth quarter of 2015, the Company repurchased certain subsidiary denominated vested equity awards in exchange for $23.4 million in cash and fully vested modified equity awards and recognized a modification charge of $7.7 million . These modification charges are included in stock-based compensation for the year ended December 31, 2015 . During 2014, the Company granted an equity award denominated in shares of a subsidiary of the Company to a non-employee. This award is marked to market each reporting period. The award vests at multiple times a year and is fully vested in October 2017. In the third quarter of 2016, the Company settled the vested portion of the award for cash of $13.4 million . At December 31, 2016 , the total fair value of the remaining award, at current estimated fair value, including vested and unvested interests, is $14.3 million . IAC Denominated Stock Options For the year ended December 31, 2016 , there were less than 0.1 million IAC stock options granted by IAC to employees of Match Group. There were no IAC stock options granted by IAC to employees of Match Group for the years ended December 31, 2015 and 2014 . Approximately 0.4 million IAC stock options remain outstanding to employees of Match Group post IPO. The fair value of each stock option award was estimated on the grant date using the Black–Scholes option pricing model. IAC stock options were granted with exercise prices at least equal to the fair value on the date of grant, vest ratably in annual installments over a four -year period and expire ten years from the date of grant. In January 2014, a portion of IAC's former Chief Executive Officer's (who became the Chairman of the Match Group) outstanding IAC stock options were canceled and replaced with equity denominated in Match Group and various subsidiaries of Match Group. The incremental expense associated with this modification was $7.4 million . IAC Denominated RSUs and Market-based Awards Less than 0.1 million and 0.7 million IAC RSUs and market-based awards were granted by IAC to employees of Match Group during the years ended December 31, 2016 and 2015 , respectively. There were no IAC RSUs or market-based awards granted by IAC to employees of Match Group for the year ended December 31, 2014 . RSUs are awards in the form of phantom shares or units, denominated in a hypothetical equivalent number of shares of IAC common stock and with the value of each RSU equal to the fair value of IAC common stock at the date of grant. Each RSU grant is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. The number of market-based awards that ultimately vest is dependent upon Match Group’s stock price. The grant date fair value of each market-based award is estimated using a lattice model that incorporates a Monte Carlo simulation of Match Group’s stock price. Each market-based award is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. Some of the market-based awards contain performance targets set at the time of grant that must be achieved before an award vests.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has two operating segments, Dating and Non-dating, which are also the Company's two reportable segments. The Company’s Chairman and CEO, who is the chief operating decision maker, allocates resources and assesses performance at the segment level. Our Dating segment provides dating products and the Company’s Non–dating segment provides a variety of education services including test preparation, academic tutoring and college counseling services. Years Ended December 31, 2016 2015 2014 (In thousands) Revenue: Dating $ 1,118,110 $ 909,705 $ 836,458 Non-dating 104,416 110,726 51,810 Total $ 1,222,526 $ 1,020,431 $ 888,268 Years Ended December 31, 2016 2015 2014 (In thousands) Operating Income (Loss): Dating $ 315,549 $ 212,981 $ 253,725 Non-dating (9,641 ) (19,425 ) (25,158 ) Total $ 305,908 $ 193,556 $ 228,567 Years Ended December 31, 2016 2015 2014 (In thousands) Adjusted EBITDA: (a) Dating $ 403,380 $ 284,554 $ 289,287 Non-dating 575 (5,887 ) (15,839 ) Total $ 403,955 $ 278,667 $ 273,448 December 31, 2016 2015 (In thousands) Segment Assets: (b) Dating $ 487,989 $ 301,452 Non-dating 30,676 38,757 Total $ 518,665 $ 340,209 Years Ended December 31, 2016 2015 2014 (In thousands) Capital expenditures: Dating $ 46,098 $ 25,246 $ 19,734 Non-dating 2,805 3,910 2,059 Total $ 48,903 $ 29,156 $ 21,793 ______________________ (a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments, and this measure is one of the primary metrics by which our internal budgets are based and by which management is compensated. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to Match Group's statement of operations of certain expenses. (b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above. Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below: Years Ended December 31, 2016 2015 2014 (In thousands) Revenue United States $ 775,454 $ 695,149 $ 578,139 All other countries 447,072 325,282 310,129 Total $ 1,222,526 $ 1,020,431 $ 888,268 The United States is the only country whose revenue is greater than 10 percent of total revenue. December 31, 2016 2015 (In thousands) Long-lived assets (excluding goodwill and intangible assets) United States $ 48,445 $ 28,169 All other countries 21,283 19,898 Total $ 69,728 $ 48,067 The only country, other than the United States, with greater than 10 percent of total long-lived assets (excluding goodwill and intangible assets), was France with $14.3 million and $14.5 million as of December 31, 2016 and 2015 . The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings attributable to Match Group, Inc. shareholders to Adjusted EBITDA: Year Ended December 31, 2016 Operating Income (Loss) Stock-based compensation Depreciation Amortization Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 315,549 $ 52,370 $ 27,726 $ 16,932 $ (9,197 ) $ 403,380 Non-dating (9,641 ) 618 3,501 6,097 — 575 Total 305,908 $ 52,988 $ 31,227 $ 23,029 $ (9,197 ) $ 403,955 Interest expense—third party (82,214 ) Other income, net 7,892 Earnings before income taxes 231,586 Income tax provision (59,573 ) Net earnings 172,013 Net earnings attributable to redeemable noncontrolling interests (562 ) Net earnings attributable to Match Group, Inc. shareholders $ 171,451 Year Ended December 31, 2015 Operating Income (Loss) Stock-based compensation Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 212,981 $ 49,401 $ 19,791 $ 13,437 $ (11,056 ) $ 284,554 Non-dating (19,425 ) 682 6,192 6,664 — (5,887 ) Total 193,556 $ 50,083 $ 25,983 $ 20,101 $ (11,056 ) $ 278,667 Interest expense—third party (18,049 ) Interest expense—related party (8,009 ) Other income, net 11,887 Earnings before income taxes 179,385 Income tax provision (58,898 ) Net earnings 120,487 Net earnings attributable to redeemable noncontrolling interests (104 ) Net earnings attributable to Match Group, Inc. shareholders $ 120,383 Year Ended December 31, 2014 Operating Income (Loss) Stock-based compensation Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 253,725 $ 19,543 $ 21,502 $ 7,429 $ (12,912 ) $ 289,287 Non-dating (25,158 ) 1,308 4,045 3,966 — (15,839 ) Total 228,567 $ 20,851 $ 25,547 $ 11,395 $ (12,912 ) $ 273,448 Interest expense—related party (25,541 ) Other income, net 12,610 Earnings before income taxes 215,636 Income tax provision (67,277 ) Net earnings 148,359 Net earnings attributable to redeemable noncontrolling interests (595 ) Net earnings attributable to Match Group, Inc. shareholders $ 147,764 The following tables reconcile segment assets to total assets: December 31, 2016 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Dating $ 487,989 $ 1,206,447 $ 214,461 $ 3,221 $ 1,912,118 Non-dating 30,676 74,396 23,900 7,588 136,560 Total $ 518,665 $ 1,280,843 $ 238,361 $ 10,809 $ 2,048,678 December 31, 2015 Segment Assets Goodwill Indefinite-Lived Intangible Assets Definite-Lived Intangible Assets Total Assets (In thousands) Dating $ 301,452 $ 1,218,380 $ 219,797 19,026 $ 1,758,655 Non-dating 38,757 74,395 23,900 13,685 150,737 Total $ 340,209 $ 1,292,775 $ 243,697 $ 32,711 $ 1,909,392

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	COMMITMENTS The Company leases office space, data center facilities and equipment used in connection with its operations under various operating leases, many of which contain escalation clauses. The Company is also committed to pay a portion of the related operating expenses under certain lease agreements. These operating expenses are not included in the table below. Future minimum payments under operating lease agreements are as follows: (In thousands) 2017 $ 12,066 2018 11,479 2019 7,991 2020 7,527 2021 6,401 Thereafter 17,941 Total $ 63,405 Expenses charged to operations under these agreements are $20.3 million , $13.9 million and $14.7 million for the years ended December 31, 2016 , 2015 and 2014 , respectively. See "Note 17—Related Party Transactions" for additional information related to related party transactions. The Company also has funding commitments in the form of a purchase obligation and surety bonds. The purchase obligation relates to web hosting services with $10.0 million due for each of the years ended December 31, 2017 and 2018. The surety bonds of $0.1 million expire within twelve months of December 31, 2016 .

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See "Note 3—Income Taxes" for additional information related to income tax contingencies.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental Disclosure of Non-Cash Transactions: The Company recorded acquisition-related contingent consideration liabilities of $0.2 million , $27.4 million and $0.3 million during the years ended December 31, 2016, 2015 and 2014, respectively, in connection with various acquisitions. See "Note 7—Fair Value Measurements and Financial Instruments" for additional information on contingent consideration arrangements. On November 16, 2015, the Company exchanged $445.3 million of IAC 2012 Senior Notes for $445.2 million of Match Group Senior Notes. See "Note 8—Long-term Debt" for additional information on the note exchange. Supplemental Disclosure of Cash Flow Information: Years Ended December 31, 2016 2015 2014 (In thousands) Cash paid (received) during the year for: Interest $ 82,494 $ 8,696 $ 7,017 Income tax payments, including amounts paid to IAC for Match Group's share of IAC's consolidated tax liability 44,733 46,657 68,905 Income tax refunds (962 ) (1,583 ) (3,826 )

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Relationship with IAC post IPO In connection with the IPO, the Company entered into certain agreements relating to our relationship with IAC after the IPO. These agreements include a master transaction agreement; an investor rights agreement; a tax sharing agreement; a services agreement; an employee matters agreement and a subordinated loan agreement. For the year ended December 31, 2016 and for the period from the date of the IPO through December 31, 2015, the Company was charged $11.8 million and $0.7 million , respectively, by IAC for services rendered pursuant to a services agreement. These amounts were paid in full by the Company at December 31, 2016 and 2015, respectively. The Company entered into a sublease arrangement in a data center with an IAC subsidiary prior to the IPO; the Company paid this IAC subsidiary approximately $1.2 million for the year ended December 31, 2016. Master Transaction Agreement The master transaction agreement sets forth the agreements between IAC and the Company regarding the principal transactions necessary to separate our business from IAC, as well as govern certain aspects of our relationship with IAC post IPO. Under the master transaction agreement, the Company agrees to assume all of the assets and liabilities related to its business and agrees to indemnify IAC against any losses arising out of any breach by the Company of the master transaction agreement or the other transaction related agreements described below. IAC also agrees to indemnify the Company against losses arising out of any breach by IAC of the master transaction agreement or any of the other transaction related agreements. Investor Rights Agreement Under the investor rights agreement, the Company provides IAC with (i) specified registration and other rights relating to its shares of our common stock and (ii) anti-dilution rights. See "Note 9—Shareholders' Equity" for additional information on the anti-dilution rights. Tax Sharing Agreement The tax sharing agreement governs the rights, responsibilities, and obligations of the Company and IAC with respect to tax liabilities and benefits, entitlements to refunds, preparation of tax returns, tax contests and other tax matters regarding U.S. federal, state, local and foreign income taxes. Under the tax sharing agreement, the Company is generally responsible and required to indemnify IAC for: (i) all taxes imposed with respect to any consolidated, combined or unitary tax return of IAC or one of its subsidiaries that includes the Company or any of our subsidiaries to the extent attributable to the Company or any of our subsidiaries, as determined under the tax sharing agreement, and (ii) all taxes imposed with respect to any of the Company's subsidiaries’ consolidated, combined, unitary or separate tax returns. At December 31, 2016, the Company had a tax receivable of $9.0 million due from IAC pursuant to the tax sharing agreement, which is included in "Other current assets" in the accompanying consolidated balance sheet. Payments made to IAC during 2016 pursuant to this agreement were $19.9 million . Services Agreement The services agreement governs services that IAC provides to the Company including, among others: (i) assistance with certain legal, finance, internal audit, treasury, information technology support, insurance and tax affairs, including assistance with certain public company reporting obligations; (ii) payroll processing services; (iii) tax compliance services; and (iv) such other services as to which IAC and the Company may agree. In addition, under the services agreement the Company provides IAC informational technology services and such other services as to which IAC and the Company may agree. The services agreement had an initial term of one year from the date of the IPO, and provides for automatic renewals for additional one year periods, subject to IAC’s continued ownership of a majority of the combined voting power of the Company's voting stock. Employee Matters Agreement The employee matters agreement covers a wide range of compensation and benefit issues related to the allocation of liabilities associated with: (i) employment or termination of employment, (ii) employee benefit plans and (iii) equity awards. Under the employee matters agreement, the Company's employees participate in IAC’s U.S. health and welfare plans, 401(k) plan and flexible benefits plan and the Company reimburses IAC for the costs of such participation. In the event IAC no longer retains shares representing at least 80% of the aggregate voting power of shares entitled to vote in the election of the Company’s Board of Directors, Match Group will no longer participate in IAC’s employee benefit plans, but will establish its own employee benefit plans that will be substantially similar to the plans sponsored by IAC. The employee matters agreement also requires the Company to reimburse IAC for the cost of any IAC equity awards held by Match Group’s employees and former employees and that IAC may elect to receive payment either in cash or the Company common stock. With respect to equity awards in the Company's subsidiaries, IAC may require those awards to be settled in either shares of IAC’s common stock or in shares of the Company's common stock and, to the extent shares of IAC common stock are issued in settlement, the Company will reimburse IAC for the cost of those shares by issuing to IAC additional shares of the Company's common stock. During the year ended December 31, 2016, 1.0 million shares of Company common stock were issued to IAC pursuant to the employee matters agreement; 0.5 million of which were issued as reimbursement for shares of IAC common stock issued in connection with the exercise and settlement of equity awards denominated in shares of a subsidiary of the Company; and 0.5 million of which were issued as reimbursement for shares of IAC common stock issued in connection with the exercise and vesting of IAC equity awards held by Company employees. IAC Subordinated Loan Facility Prior to the IPO, the Company entered into an uncommitted subordinated loan facility with IAC (the "IAC Subordinated Loan Facility"), which allows the Company to make one or more requests to IAC to borrow funds from it. If IAC agrees to fulfill any such borrowing request from the Company, such indebtedness will be incurred in accordance with the terms of the IAC Subordinated Loan Facility. Any indebtedness outstanding under the IAC Subordinated Loan Facility will be by its terms subordinated in right of payment to the obligations under the Match Group Credit Agreement and the Match Group Senior Notes, and will bear interest at the applicable rate set forth in the pricing grid in the Match Group Credit Agreement, which rate is based on the Company's consolidated net leverage ratio at the time of borrowing, plus an additional amount to be agreed upon. The IAC Subordinated Loan Facility has a scheduled final maturity date of no earlier than 90 days after the maturity date of the Match Group Credit Facility or the latest maturity date in respect of any class of Term Loans outstanding under the Match Group Credit Agreement. At December 31, 2016 , the Company had no indebtedness outstanding under the IAC Subordinated Loan Facility. Relationship with IAC pre-IPO For periods prior to the IPO, the Company's consolidated and combined statement of operations includes allocations of general and administrative costs, including stock-based compensation expense, related to IAC's accounting, treasury, legal, tax, corporate support and internal audit functions. These allocations were based on Match Group's revenue as a percentage of IAC's total revenue. Allocated general and administrative costs, inclusive of stock-based compensation expense, were $6.9 million and $6.6 million in the years ended December 31, 2015 and 2014 , respectively, and are included in "General and administrative expense" in the accompanying consolidated and combined statement of operations. It is not practicable to determine the actual expenses that would have been incurred for these services had the Company operated as a stand-alone entity. Management considers the allocation method to be reasonable. The Company and IAC entered into certain arrangements in the ordinary course of business, for: (i) the leasing of office space for certain of our businesses at properties owned by IAC, for which we paid IAC approximately $1.7 million and $1.0 million for the years ended December 31, 2015 and 2014, respectively, and (ii) the subleasing of space in a data center from an IAC subsidiary, for which we paid such IAC subsidiary approximately $1.2 million for each of the years ended December 31, 2015 and 2014, respectively. The portion of interest income reflected in the consolidated and combined statement of operations that is intercompany in nature was $3.8 million and $2.1 million for the years ended December 31, 2015 and 2014 , respectively. The following summarizes the components of the net (increase)/decrease in IAC's investment in the Match Group prior to the IPO for the years ended December 31, 2015 and 2014 : December 31, 2015 2014 Capital contribution from IAC to partially fund the acquisition of PlentyOfFish $ (155,000 ) $ — Cash transfers to IAC related to its centrally managed U.S. treasury management function, acquisitions and cash expenses paid by IAC on behalf of Match Group, net 126,275 165,782 Taxes (57,041 ) (54,761 ) Interest income (expense), net (a) 3,813 (12,936 ) Allocation of general and administrative expense (6,898 ) (6,648 ) Net (increase) decrease in IAC's investment in the Match Group $ (88,851 ) $ 91,437 ______________________ (a) Does not include long-term debt, related party. Dividend to IAC During the fourth quarter of 2015, the Company made a dividend to IAC in the amount of $1.5 billion , of which $1.0 billion was paid in cash and $445.3 million was assumed in the Match Exchange Offer. See "Note 8—Long-Term Debt" for additional information on this note exchange.

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
BENEFIT PLANS	BENEFIT PLANS Match Group employees are eligible to participate in a retirement savings plan sponsored by IAC in the United States, which is qualified under Section 401(k) of the Internal Revenue Code. Under the IAC/InterActiveCorp Retirement Savings Plan (the "Plan"), participating employees may contribute up to 50% of their pre-tax earnings, but not more than statutory limits. The employer match under the Plan is fifty cents for each dollar a participant contributes in this Plan, with a maximum contribution of 3% of a participant's eligible earnings, but not more than statutory limits. Matching contributions are invested in the same manner as each participant’s voluntary contributions in the investment options provided under the Plan. An investment option in the Plan is IAC common stock, but neither participant nor matching contributions are required to be invested in IAC common stock. Matching contributions under the Plan for the years ended December 31, 2016 , 2015 and 2014 were $2.4 million , $2.1 million and $1.6 million , respectively. The increase in matching contributions in 2016 is due primarily to an increase in participation in the Plan due to increased headcount. The increase in matching contributions in 2015 was due primarily to an increase in participation in the Plan due to acquisitions and increased headcount. Internationally, Match Group also has or participates in various benefit plans, primarily defined contribution plans. The Company's contributions for these plans for the years ended December 31, 2016 , 2015 and 2014 were $1.9 million , $2.0 million , and $2.1 million , respectively.

STREAMLINING OF TECHNOLOGY SYST

STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS	STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS The Company has been in the process of modernizing and streamlining its underlying Dating technology infrastructure that supports both its mobile and desktop platforms, as well as consolidating its European operations from seven principal locations down to three . The project is complete at December 31, 2016 . For the year ended December 31, 2016 , the Company incurred $4.9 million in costs related to this project, compared to $16.8 million for the year ended December 31, 2015. A summary of the costs incurred, payments made and the related accruals at December 31, 2016 and 2015 is presented below. December 31, 2016 Severance Professional Fees & Other Total (In thousands) Accrual as of January 1 $ 3,013 $ 564 $ 3,577 Charges incurred 345 4,576 4,921 Payments made (2,404 ) (4,844 ) (7,248 ) Accrual as of December 31 $ 954 $ 296 $ 1,250 December 31, 2015 Severance Professional Fees & Other Total (In thousands) Accrual as of January 1 $ 795 $ 933 $ 1,728 Charges incurred 8,350 8,417 16,767 Payments made (6,132 ) (8,786 ) (14,918 ) Accrual as of December 31 $ 3,013 $ 564 $ 3,577 The costs are allocated as follows in the statement of operations: Year Ended December 31, 2016 2015 (In thousands) Cost of revenue $ 566 $ 2,947 Selling and marketing expense 560 1,678 General and administrative expense 1,647 8,160 Product development expense 2,148 3,982 Total $ 4,921 $ 16,767

CONSOLIDATED AND COMBINED FINAN

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS	CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS December 31, 2016 2015 (In thousands) Other current assets: Prepaid expenses $ 14,382 $ 18,983 Other 29,083 20,066 Other current assets $ 43,465 $ 39,049 December 31, 2016 2015 (In thousands) Property and equipment, net: Computer equipment and capitalized software $ 120,906 $ 100,325 Leasehold improvements 20,742 11,342 Furniture and other equipment 5,788 4,040 Projects in progress 6,787 3,004 154,223 118,711 Accumulated depreciation and amortization (84,495 ) (70,644 ) Property and equipment, net $ 69,728 $ 48,067 December 31, 2016 2015 (In thousands) Accrued expenses and other current liabilities: Accrued employee compensation and benefits $ 35,135 $ 30,012 Accrued advertising expense 20,812 23,201 Contingent consideration 18,972 — Other 42,572 65,343 Accrued expenses and other current liabilities $ 117,491 $ 118,556 Years Ended December 31, 2016 2015 2014 (In thousands) Other income (expense), net: Foreign currency exchange gains, net $ 19,955 $ 2,387 $ 2,583 Foreign currency exchange gain related to Euro denominated long-term debt - related party — 7,558 8,307 Interest income 633 4,715 2,898 Other (12,696 ) (2,773 ) (1,178 ) Other income, net $ 7,892 $ 11,887 $ 12,610

QUARTERLY RESULTS (UNAUDITED)

QUARTERLY RESULTS (UNAUDITED)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS (UNAUDITED)	QUARTERLY RESULTS (UNAUDITED) Quarter Ended March 31 Quarter Ended June 30 Quarter Ended September 30 Quarter Ended December 31 (In thousands, except per share data) Year Ended December 31, 2016 Revenue $ 285,283 $ 301,119 $ 316,447 $ 319,677 Cost of revenue 53,677 56,547 61,161 62,561 Operating income 29,188 73,668 91,754 111,298 Net earnings 7,219 34,101 56,704 73,989 Net earnings attributable to Match Group, Inc. shareholders 7,152 34,078 56,410 73,811 Per share information attributable to the Match Group, Inc. shareholders: Basic (a) $ 0.03 $ 0.14 $ 0.22 $ 0.29 Diluted (a) $ 0.03 $ 0.13 $ 0.21 $ 0.27 Year Ended December 31, 2015 Revenue $ 235,069 $ 248,817 $ 268,971 $ 267,574 Cost of revenue 38,953 44,529 47,636 46,870 Operating income 27,040 40,522 58,356 67,638 Net earnings 25,880 23,431 35,437 35,739 Net earnings attributable to Match Group, Inc. shareholders 26,206 23,325 35,259 35,593 Per share information attributable to the Match Group, Inc. shareholders: Basic (a) $ 0.16 $ 0.14 $ 0.21 $ 0.17 Diluted (a) $ 0.16 $ 0.14 $ 0.20 $ 0.16 ______________________ (a) Quarterly per share amounts may not add to the related annual per share amount because of differences in the average common shares outstanding during each period.

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2016
Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	Schedule II MATCH GROUP, INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS Description Balance at Beginning of Period Charges to Earnings Charges to Other Accounts Deductions Balance at End of Period (In thousands) 2016 Allowance for doubtful accounts $ 1,739 $ 112 (a) $ 28 $ (949 ) (d) $ 930 Deferred tax valuation allowance 23,244 (419 ) (b) 1,059 (c) — 23,884 Other reserves 2,514 2,822 2015 Allowance for doubtful accounts $ 1,133 $ 656 (a) $ 87 $ (137 ) (d) $ 1,739 Deferred tax valuation allowance 24,805 300 (e) (1,861 ) (f) — 23,244 Other reserves 2,098 2,514 2014 Allowance for doubtful accounts $ 856 $ 114 (a) $ 384 $ (221 ) (d) $ 1,133 Deferred tax valuation allowance 23,202 1,286 (g) 317 (h) — 24,805 Other reserves 2,203 2,098 ______________________ (a) Additions to the allowance for doubtful accounts are charged to expense. (b) Amount is primarily related to an other-than-temporary impairment charge for a certain cost method investment and an increase in foreign tax credits. (c) Amount is related to the realization of previously unbenefited losses on an available-for-sale marketable equity security included in accumulated other comprehensive loss. (d) Write-off of fully reserved accounts receivable. (e) Amount is primarily related to a net increase in foreign, federal and state net operating losses. (f) Amount is primarily related to the decrease in unbenefited unrealized losses on an available-for-sale marketable equity security included in accumulated other comprehensive loss and currency translation adjustments on foreign net operating losses. (g) Amount is primarily related to federal net operating losses. (h) Amount is primarily related to the increase in unbenefited unrealized losses on a long-term marketable equity security included in accumulated other comprehensive loss, partially offset by currency translation adjustments on foreign net operating losses.

SUMMARY OF SIGNIFICANT ACCOUN30

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company prepares its consolidated and combined financial statements in accordance with U.S. generally accepted accounting principles ("GAAP"). The Company's financial statements were prepared on a consolidated basis beginning October 1, 2015 and on a combined basis for periods prior thereto. The difference in presentation is due to the fact that the final steps of the legal reorganization of the entities included in Match Group at the time of the IPO were not completed until October 1, 2015. The preparation of financial statements on a combined basis for periods prior thereto allows for the financial statements to be presented on a consistent basis for all periods presented. The combined financial statements reflect the historical financial position, results of operations and cash flows of Match Group's businesses since their respective dates of acquisition by IAC. The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. The consolidated and combined financial statements through the date of the IPO reflect the allocation to Match Group of certain IAC corporate expenses relating to Match Group based on the historical financial statements and accounting records of IAC. Management believes the assumptions underlying the historical consolidated and combined financial statements, including the basis on which expenses have been allocated from IAC, are reasonable and that these consolidated and combined financial statements reflect all adjustments, consisting of normal and recurring adjustments necessary for the fair presentation of our financial position, results of operations and cash flows for the years presented. For the purposes of these consolidated and combined financial statements, income taxes have been computed for Match Group on an as if stand-alone, separate tax return basis. All intercompany transactions and balances between and among the Company, its subsidiaries and the entities comprising Match Group have been eliminated.
Accounting for Investments	Accounting for Investments Investments in common stock or in-substance common stock of entities in which the Company does not have the ability to exercise significant influence over the operating and financial matters of the investee are accounted for using the cost method. Investments in companies that the Company does not control, which are not in the form of common stock or in-substance common stock, are also accounted for using the cost method. The Company evaluates each cost method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. Such impairment evaluations include, but are not limited to: the current business environment, including competition; going concern considerations such as financial condition, the rate at which the investee utilizes cash and the investee's ability to obtain additional financing to achieve its business plan; the need for changes to the investee's existing business model due to changing business and regulatory environments and its ability to successfully implement necessary changes; and comparable valuations. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so.
Accounting Estimates	Accounting Estimates Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated and combined financial statements in accordance with GAAP. These estimates, judgments and assumptions impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recoverability of definite-lived intangible assets and property and equipment; the fair value of long-term investments; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts; the determination of revenue reserves; the fair value of acquisition-related contingent consideration arrangements; the liabilities for uncertain tax positions; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.
Revenue Recognition	Revenue Recognition The Company’s Dating revenue is primarily derived directly from users in the form of recurring membership fees. Membership revenue is presented net of credits and credit card chargebacks. Members pay in advance, primarily by using a credit card or through mobile app stores, and, subject to certain conditions identified in our terms and conditions, all purchases are final and nonrefundable. Fees collected, or contractually due, in advance for memberships are deferred and recognized as revenue using the straight-line method over the terms of the applicable membership period, which primarily range from one to six months, and corresponding mobile app store fees incurred on such transactions, if any, are deferred and expensed over the same period. Deferred revenue at the Dating business is $161.1 million and $144.4 million at December 31, 2016 and 2015 , respectively. The Company also earns revenue from online advertising, the purchase of à la carte features and offline events. Online advertising revenue is recognized every time an ad is displayed. Revenue from the purchase of à la carte features is recognized based on usage. Revenue and the related expenses associated with offline events are recognized when each event occurs. Non-dating revenue consists primarily of fees received directly from students for in-person and online test preparation classes, access to online test preparation materials and individual tutoring services. Fees from classes and access to online materials are recognized over the period of the course and the period of the online access, respectively. Tutoring fees are recognized based on usage.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents include AAA rated government money market funds. Internationally, cash equivalents include money market funds.
Accounts Receivable	Accounts Receivable Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts and revenue reserves. Accounts receivable outstanding longer than the contractual payment terms are considered past due. The Company determines its allowance by considering a number of factors, including the length of time accounts receivable are past due, the Company's previous loss history, the specific customer's ability to pay its obligation to the Company and the condition of the general economy and the customer's industry. The Company writes off accounts receivable when they become uncollectible.
Property and Equipment	Property and Equipment Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Useful Lives Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 3 to 10 years Leasehold improvements 3 to 10 years The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation for personnel directly associated with the development of the software. Capitalization of such costs begins when the preliminary project stage is complete and ceases when the project is substantially complete and ready for its intended purpose.
Business Combinations	Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The fair value of these intangible assets is based on detailed valuations that use information and assumptions provided by management. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill and is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date. In connection with certain business combinations, the Company has entered into contingent consideration arrangements that are determined to be part of the purchase price. Each of these arrangements are initially recorded at its fair value at the time of the acquisition and reflected at current fair value for each subsequent reporting period thereafter until settled. The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company determines the fair value of the contingent consideration arrangements using probability-weighted analyses to determine the amounts of the gross liability, and, if the arrangement is long-term in nature, applying a discount rate that appropriately captures the risk associated with the obligation to determine the net amount reflected in the consolidated and combined financial statements. Determining the fair value of these arrangements is inherently difficult and subjective. Significant changes in forecasted earnings or operating metrics would result in a significantly higher or lower fair value measurement and can have a material impact on our consolidated and combined financial statements. The changes in the estimated fair value of the contingent consideration arrangements during each reporting period, including the accretion of the discount, if applicable, are recognized in “General and administrative expense” in the accompanying consolidated and combined statement of operations. See "Note 7—Fair Value Measurements and Financial Instruments" for a discussion of contingent consideration arrangements.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets Goodwill acquired in a business combination is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date. The Company assesses goodwill and indefinite-lived intangible assets for impairment annually as of October 1, or, more frequently, if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value. The 2016 , 2015 and 2014 annual assessments identified no material impairments. For all periods presented, the Company has two reporting units: Dating and Non-dating. In performing its annual assessment, the Company has the option to qualitatively assess whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit's goodwill is necessary; otherwise a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value, the implied fair value of the reporting unit's goodwill is calculated (in the same manner as a business combination) and an impairment loss equal to the excess is recorded. When the Company evaluates the potential for goodwill impairment using a qualitative assessment it considers factors including, but not limited to, the fair values of recent valuations, changes in the reporting unit's financial performance, forecasts, key personnel, and strategy, as well as changes in the industry conditions, including competition and demand for the reporting unit's services, and macroeconomic conditions. For the Company's annual goodwill test at October 1, 2016, a qualitative assessment of the Dating reporting unit, and a quantitative assessment of the goodwill of its Non-dating reporting unit was performed. The primary factors that the Company considered in its qualitative assessment of the Dating reporting unit were market, industry, and cost and operating factors, including the continued growth of the Dating reporting unit and the strength of various financial performance metrics. As of October 1, 2016, the fair value of the Non-dating reporting unit exceeds its carrying value by more than 10% . The fair value of the Company's reporting units was determined using both an income approach based on discounted cash flows ("DCF") and a market approach when it tests goodwill for impairment, either on an interim basis or annual basis as of October 1 each year. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the DCF analyses are based on the Company's most recent budget and, for years beyond the budget, the Company's estimates, which are based, in part, on forecasted growth rates. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows of the respective reporting units. Assumptions used in the DCF analyses, including the discount rate, are assessed based on each of the reporting unit's current results and forecast, as well as macroeconomic and industry specific factors. The discount rate used in determining the fair value of the Company's Non-dating reporting unit was 15% in 2016 and 14% in 2015 . The discount rate used to determine the fair value of the Company's Dating reporting unit was 12% in 2015. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple is determined which is applied to financial metrics to estimate the fair value of a reporting unit. To determine a peer group of companies for our respective reporting units, we considered companies relevant in terms of consumer use, monetization model, margin and growth characteristics, and brand strength operating in their respective sectors. While a primary driver in the determination of the fair values of the Company's reporting units is the estimate of future revenue and profitability, the determination of fair value is based, in part, upon the Company's assessment of macroeconomic factors, industry and competitive dynamics and the strategies of its businesses in response to these factors. While the Company has the option to qualitatively assess whether it is more likely than not that the fair value of its indefinite-lived intangible asset are less than its carrying value, the Company's policy is to determine the fair value of each of its indefinite-lived intangible assets annually as of October 1. The Company determines the fair values of its indefinite-lived intangible assets using avoided royalty DCF analyses. Significant judgments inherent in these analyses include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the Company's trade names and trademarks. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors.
Long-Lived Assets and Intangible Assets with Definite Lives	Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of property and equipment and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized.
Fair Value Measurements	Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets. • Level 2: Other inputs which are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See "Note 7—Fair Value Measurements and Financial Instruments" for a discussion of fair value measurements made using Level 3 inputs. The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs.
Advertising Costs	Advertising Costs Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines, offline marketing, which is primarily television advertising, and partner-related payments to those who direct traffic to our websites.
Legal Costs	Legal Costs Legal costs are expensed as incurred.
Income Taxes	Income Taxes Match Group is a member of IAC's consolidated federal and state income tax returns. In all periods presented, current and deferred income tax expense has been computed for Match Group on an as if stand-alone, separate return basis. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest, net of any applicable related income tax benefit, on potential income tax contingencies as a component of income tax expense. The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement.
Earnings Per Share	Earnings Per Share Basic earnings per share is computed by dividing net earnings attributable to Match Group shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vested resulting in the issuance of common stock that could share in the earnings of the Company.
Foreign Currency Translation and Transaction Gains and Losses	Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income as a component of shareholders' equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated and combined statement of operations as a component of "Other income, net". Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive loss into earnings.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is generally expensed over the requisite service period.
Redeemable Noncontrolling Interests	Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders' equity, separately from the Company's equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders' equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders' equity in the accompanying consolidated balance sheet. In connection with the acquisition of certain subsidiaries, current and former senior management of these businesses has retained an ownership interest. The Company is party to fair value put and call arrangements with respect to these interests. These put and call arrangements allow management of these businesses to require the Company to purchase these interests or allow the Company to acquire such interests at fair value, respectively. The put arrangements do not meet the definition of a derivative instrument as the put agreements do not provide for net settlement. No put and call arrangements were exercised during 2016, 2015 or 2014. These put arrangements are exercisable by the counter-party outside the control of the Company. Accordingly, to the extent that the fair value of these interests exceeds the value determined by normal noncontrolling interest accounting, the value of such interests is adjusted to fair value with a corresponding adjustment to additional paid-in capital/invested capital. During the years ended December 31, 2016 , 2015 and 2014 , the Company recorded adjustments of $0.4 million , less than $(0.1) million and $21.1 million , respectively, to increase (decrease) these interests to fair value. Fair value determinations require high levels of judgment and are based on various valuation techniques, including market comparables and discounted cash flow projections.
Certain Risks and Concentrations	Certain Risks and Concentrations The Company's business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents. Cash and cash equivalents are principally maintained with financial institutions that are not covered by deposit insurance.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting Pronouncements not yet adopted by the Company In May 2014, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. In August 2015, the FASB issued ASU No. 2015-14, which defers the effective date of ASU 2014-09 for all entities by one year. In March, April, May and December 2016, the FASB issued ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, respectively, which provide further revenue recognition guidance related to principal versus agent considerations, performance obligations and licensing, and narrow-scope improvements and practical expedients. Early adoption is permitted beginning on the original effective date of December 15, 2016. Upon adoption, ASU No. 2014-09 may either be applied retrospectively to each prior period presented or using the modified retrospective approach with the cumulative effect recognized as of the date of initial application. The Company will adopt ASU No. 2014-09, as amended by ASU No. 2016-08, ASU No. 2016-10, ASU No. 2016-12 and ASU No. 2016-20, using the modified retrospective approach effective January 1, 2018. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) , which supersedes existing guidance on accounting for leases in "Leases (Topic 840)" and generally requires all leases to be recognized in the statement of financial position. The provisions of ASU No. 2016-02 are effective for reporting periods beginning after December 15, 2018; early adoption is permitted. The provisions of ASU No. 2016-02 are to be applied using a modified retrospective approach. The Company is currently evaluating the impact the adoption of this standard update will have on its consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payments Accounting (Topic 718). The update is intended to simplify existing guidance on various aspects of the accounting and presentation of employee share-based payments in financial statements including the accounting for income taxes, forfeitures and statutory tax withholding requirements, as well as classification on the statement of cash flows. The provisions of ASU No. 2016-09 are effective for reporting periods beginning after December 15, 2016; early adoption is permitted. The primary effects of the adoption of ASU No. 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect. Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units: Accounting under current GAAP: Accounting following adoption of ASU No. 2016-09: Statement of operations Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable) Included in the determination of the income tax provision or benefit upon option exercise or share vesting Statement of cash flows Treated as a financing cash flow Treated as an operating cash flow Calculation of fully diluted shares for the determination of earnings per share Included as a component of the assumed proceeds in applying the treasury stock method Excluded from the assumed proceeds in applying the treasury stock method The expected effect of the adoption of ASU No. 2016-09 for the Company will be to increase reported net earnings (or reduce reported net loss), operating cash flow and basic earnings per share (or reduce reported net loss per share). The number of shares used in the calculation of fully diluted earnings per share will also increase due to the reduction in assumed proceeds under the treasury stock method. The actual effect on fully diluted earnings per share could be an increase or a decrease in any period, which will depend upon the increase in reported earnings and the increase in the number of shares included in the fully diluted earnings per share calculation. As of January 1, 2017, the Company will adopt the change in treatment of excess tax benefit (deficiency) using the modified retrospective approach with the cumulative effect recognized as of the date of initial adoption and will apply the provisions of ASU No. 2016-09 related to the presentation on the statement of cash flows using the retrospective approach. To illustrate the effect of ASU No. 2016-09 on the Company’s results for the year ended December 31, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU No. 2016-09 as if it had been in effect on January 1, 2016. Reported results under current GAAP Pro forma results assuming ASU No. 2016-09 had been in effect on January 1, 2016 (In thousands, except per share data) Net earnings $ 172,013 $ 200,925 Net earnings attributable to noncontrolling interests (562 ) (562 ) Net earnings attributable to Match Group, Inc. shareholders 171,451 200,363 Cash flows provided by operating activities 234,106 263,786 Cash flows used in financing activities (31,514 ) (61,194 ) Basic earnings per share $ 0.68 $ 0.80 Fully diluted earnings per share $ 0.64 $ 0.72 In August 2016, the FASB ASU No. 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments , which makes clarifications to how cash receipts and cash payments in certain transactions are presented and classified on the statement of cash flows. The provisions of ASU No. 2016-15 are effective for reporting periods beginning after December 15, 2017, including interim periods, and will require adoption on a retrospective basis unless it is impracticable to apply, in which case we would be required to apply the amendments prospectively as of the earliest date practicable; early adoption is permitted. The Company does not expect the adoption of this standard update to have a material impact on its consolidated financial statements and is currently evaluating the method and timing of adoption. In January 2017, the FASB issued ASU No. 2017-04, Intangibles — Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which is intended to simplify the accounting for goodwill impairment. The guidance will eliminate the requirement to calculate the implied fair value of goodwill under today’s two-step impairment test to measure a goodwill impairment charge. The provisions of ASU No. 2017-04 are effective for reporting periods beginning after December 15, 2019; early adoption is permitted. The provisions of ASU 2017-04 are to be applied using a prospective approach. The Company will adopt the provisions of ASU 2017-04 on January 1, 2017 and does not expect the adoption of this standard update to have a material impact on its consolidated financial statements. Accounting Pronouncement adopted by the Company In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, and in August 2015, the FASB issued ASU No. 2015-15, Interest-Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements . Together, this guidance requires that deferred debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with debt discounts and premiums, while debt issuance costs related to line-of-credit arrangements may still continue to be classified as assets. The Company adopted the provisions of ASU No. 2015-03 and ASU No. 2015-15 in the first quarter of 2016 and applied the provisions retrospectively, resulting in $16.6 million of deferred debt issuance costs being reclassified from other non-current assets to long-term debt, net of current maturities, in the accompanying December 31, 2015 consolidated balance sheet.
Reclassification	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

SUMMARY OF SIGNIFICANT ACCOUN31

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Estimated Useful Lives	Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Useful Lives Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 3 to 10 years Leasehold improvements 3 to 10 years December 31, 2016 2015 (In thousands) Property and equipment, net: Computer equipment and capitalized software $ 120,906 $ 100,325 Leasehold improvements 20,742 11,342 Furniture and other equipment 5,788 4,040 Projects in progress 6,787 3,004 154,223 118,711 Accumulated depreciation and amortization (84,495 ) (70,644 ) Property and equipment, net $ 69,728 $ 48,067
Schedule of Effect of New Accounting Pronouncement	The primary effects of the adoption of ASU No. 2016-09 on the Company’s results of operations, cash flows and earnings per share will be due to the change in the treatment of the excess tax benefit (deficiency) related to equity awards to employees upon exercise of stock options and the vesting of restricted stock units. The table below illustrates this effect. Excess tax benefit (deficiency) of equity awards to employees upon exercise of stock options and the vesting of restricted stock units: Accounting under current GAAP: Accounting following adoption of ASU No. 2016-09: Statement of operations Treated as an increase (or decrease) to additional paid-in capital when realized (i.e., reduction of income taxes payable) Included in the determination of the income tax provision or benefit upon option exercise or share vesting Statement of cash flows Treated as a financing cash flow Treated as an operating cash flow Calculation of fully diluted shares for the determination of earnings per share Included as a component of the assumed proceeds in applying the treasury stock method Excluded from the assumed proceeds in applying the treasury stock method To illustrate the effect of ASU No. 2016-09 on the Company’s results for the year ended December 31, 2016, the table below illustrates the change in the Company’s reported results after giving pro forma effect to ASU No. 2016-09 as if it had been in effect on January 1, 2016. Reported results under current GAAP Pro forma results assuming ASU No. 2016-09 had been in effect on January 1, 2016 (In thousands, except per share data) Net earnings $ 172,013 $ 200,925 Net earnings attributable to noncontrolling interests (562 ) (562 ) Net earnings attributable to Match Group, Inc. shareholders 171,451 200,363 Cash flows provided by operating activities 234,106 263,786 Cash flows used in financing activities (31,514 ) (61,194 ) Basic earnings per share $ 0.68 $ 0.80 Fully diluted earnings per share $ 0.64 $ 0.72

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Income Before Income Taxes and Non-controlling Interest	U.S. and foreign earnings before income taxes are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) U.S. $ 99,827 $ 149,340 $ 147,210 Foreign 131,759 30,045 68,426 Total $ 231,586 $ 179,385 $ 215,636
Schedule of Components of Income Tax Expense (Benefit)	The components of the provision for income taxes are as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Current income tax provision: Federal $ 39,278 $ 68,420 $ 53,579 State 4,526 7,336 6,045 Foreign 23,964 5,672 13,557 Current income tax provision 67,768 81,428 73,181 Deferred income tax (benefit) provision: Federal (163 ) (15,131 ) (4,188 ) State (133 ) (1,735 ) (159 ) Foreign (7,899 ) (5,664 ) (1,557 ) Deferred income tax benefit (8,195 ) (22,530 ) (5,904 ) Income tax provision $ 59,573 $ 58,898 $ 67,277
Schedule of Deferred Tax Assets and Liabilities	The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below. The valuation allowance is primarily related to deferred tax assets for net operating losses. December 31, 2016 2015 (In thousands) Deferred tax assets: Accrued expenses $ 9,406 $ 8,088 Net operating loss carryforwards 33,239 33,373 Stock-based compensation 27,732 25,269 Other 7,862 7,756 Total deferred tax assets 78,239 74,486 Less valuation allowance (23,884 ) (23,244 ) Net deferred tax assets 54,355 51,242 Deferred tax liabilities: Intangible and other assets (65,868 ) (73,172 ) Other (2,772 ) (1,230 ) Total deferred tax liabilities (68,640 ) (74,402 ) Net deferred tax liabilities $ (14,285 ) $ (23,160 )
Schedule of Income Tax Rate Reconciliation	A reconciliation of the income tax provision to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2016 2015 2014 (In thousands) Income tax provision at the federal statutory rate of 35% $ 81,055 $ 62,785 $ 75,472 Change in tax reserves, net (1,049 ) (595 ) (283 ) State income taxes, net of effect of federal tax benefit 2,964 3,626 3,826 Foreign income taxed at a different statutory rate (13,761 ) (2,699 ) (975 ) Foreign rate change (4,454 ) — — Non-taxable contingent consideration fair value adjustments (3,193 ) (3,898 ) (4,439 ) Non-taxable foreign currency exchange gains (6,837 ) (3,776 ) (4,107 ) Other, net 4,848 3,455 (2,217 ) Income tax provision $ 59,573 $ 58,898 $ 67,277
Schedule of Income Tax Contingencies	A reconciliation of the beginning and ending amount of unrecognized tax benefits, including penalties but excluding interest, is as follows: December 31, 2016 2015 2014 (In thousands) Balance at January 1 $ 24,908 $ 10,935 $ 11,215 Additions based on tax positions related to the current year 1,706 2,903 201 Additions for tax positions of prior years 1,414 12,846 490 Reductions for tax positions of prior years (783 ) (902 ) (60 ) Settlements (258 ) — — Expiration of applicable statute of limitations (1,074 ) (874 ) (911 ) Balance at December 31 $ 25,913 $ 24,908 $ 10,935

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Estimated Fair Value of Assets Acquired and Liabilities Assumed	The table below summarizes the fair values of the assets acquired and liabilities assumed at the date of acquisition: (In thousands) Cash and cash equivalents $ 4,626 Other current assets 4,460 Computer and other equipment 2,990 Goodwill 488,644 Intangible assets 84,100 Other non-current assets 1,073 Total assets 585,893 Current liabilities (6,418 ) Other long-term liabilities (5,325 ) Net assets acquired $ 574,150
Schedule of Indefinite-lived Intangible Assets Acquired as Part of Business Combination	Intangible assets are as follows: (In thousands) Weighted-Average Useful Life (Years) Indefinite-lived trade name $ 66,300 Indefinite Customer relationships 10,100 Less than 1 New registrants 3,100 Less than 1 Non-compete agreement 3,000 5 Developed technology 1,600 2 Total intangible assets acquired $ 84,100
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination	Intangible assets are as follows: (In thousands) Weighted-Average Useful Life (Years) Indefinite-lived trade name $ 66,300 Indefinite Customer relationships 10,100 Less than 1 New registrants 3,100 Less than 1 Non-compete agreement 3,000 5 Developed technology 1,600 2 Total intangible assets acquired $ 84,100
Schedule of Unaudited Pro Forma Financial Information	For the years ended December 31, 2015 and 2014, pro forma adjustments reflected below include increases of $1.4 million and $14.6 million , respectively, in amortization of intangible assets. The pro forma adjustment reflected below for the year ended December 31, 2014 also include a reduction in revenue of $5.1 million due to the write-off of deferred revenue at the date of acquisition. Years Ended December 31, 2015 2014 (In thousands, except per share data) Revenue $ 1,098,785 $ 936,614 Net earnings attributable to Match Group, Inc. shareholders 156,510 156,444 Basic earnings per share attributable to Match Group, Inc. shareholders 0.74 0.77 Diluted earnings per share attributable to Match Group, Inc. shareholders 0.71 0.75

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets, Net	Goodwill and intangible assets, net, are as follows: December 31, 2016 2015 (In thousands) Goodwill $ 1,280,843 $ 1,292,775 Intangible assets with indefinite lives 238,361 243,697 Intangible assets with definite lives, net 10,809 32,711 Total goodwill and intangible assets, net $ 1,530,013 $ 1,569,183
Schedule of Goodwill by Reporting Unit	The following table presents the balance of goodwill, by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2016 : Balance at Additions (Deductions) Foreign Balance at (In thousands) Dating $ 1,218,380 $ 737 $ (2,984 ) $ (9,686 ) $ 1,206,447 Non-dating 74,395 — — 1 74,396 Total $ 1,292,775 $ 737 $ (2,984 ) $ (9,685 ) $ 1,280,843 The following table presents the balance of goodwill, by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2015 : Balance at December 31, 2014 Additions (Deductions) Foreign Exchange Translation Balance at December 31, 2015 (In thousands) Dating $ 718,129 $ 549,146 $ — $ (48,895 ) $ 1,218,380 Non-dating 75,634 2,475 (3,711 ) (3 ) 74,395 Total $ 793,763 $ 551,621 $ (3,711 ) $ (48,898 ) $ 1,292,775
Schedule of Intangible Assets with Definite Lives	At December 31, 2016 and 2015 , intangible assets with definite lives are as follows: December 31, 2016 Gross Accumulated Net Weighted-Average (In thousands) Trade names $ 10,496 $ (9,308 ) $ 1,188 3.0 Content 9,802 (5,992 ) 3,810 4.0 Customer lists 7,500 (5,715 ) 1,785 5.0 Technology 5,976 (5,231 ) 745 2.0 Other 4,899 (1,618 ) 3,281 5.0 Total $ 38,673 $ (27,864 ) $ 10,809 4.2 December 31, 2015 Gross Carrying Amount Accumulated Amortization Net Weighted-Average Useful Life (Years) (In thousands) Trade names $ 11,406 $ (6,501 ) $ 4,905 2.6 Content 9,802 (3,508 ) 6,294 4.0 Customer Lists 23,502 (8,113 ) 15,389 2.3 Technology 6,333 (4,472 ) 1,861 2.4 Other 4,900 (638 ) 4,262 5.0 Total $ 55,943 $ (23,232 ) $ 32,711 2.9
Schedule of Expected Amortization of Intangible Assets	At December 31, 2016 , amortization of intangible assets with definite lives is estimated to be as follows: (In thousands) 2017 $ 6,784 2018 2,552 2019 973 2020 500 Total $ 10,809

MARKETABLE SECURITIES AND LON35

MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Long-term Investments [Abstract]
Schedule of Long-term Investments	Long-term investments consist of: December 31, 2016 2015 (In thousands) Cost method investments $ 55,355 $ 55,569 Total long-term investments $ 55,355 $ 55,569

FAIR VALUE MEASUREMENTS AND F36

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Fair Value Disclosures [Abstract]
Schedule of Fair Value Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis: December 31, 2016 Quoted Market Significant Other Observable Inputs Significant Total (In thousands) Assets: Cash equivalents: Money market funds $ 85,225 $ — $ — $ 85,225 Liabilities: Contingent consideration arrangements $ — $ — $ (19,418 ) $ (19,418 ) December 31, 2015 Quoted Market Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs Significant Unobservable Inputs (Level 3) Total Fair Value Measurements (In thousands) Assets: Cash equivalents: Money market funds $ 3,649 $ — $ — $ 3,649 Marketable securities: Marketable equity security 11,622 — — 11,622 Total $ 15,271 $ — $ — $ 15,271 Liabilities: Contingent consideration arrangements $ — $ — $ (28,993 ) $ (28,993 )
Schedule of Change in Level 3 Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table presents the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3): December 31, 2016 2015 Contingent Consideration Arrangements Contingent Consideration Arrangements (In thousands) Balance at January 1 $ (28,993 ) $ (20,615 ) Total net gains: Fair value adjustments 9,198 11,056 Foreign currency exchange gains — 626 Included in other comprehensive (loss) income (1,571 ) 1,872 Fair value at date of acquisition (185 ) (27,442 ) Settlements — 5,510 Other 2,133 — Balance at December 31 $ (19,418 ) $ (28,993 )
Carrying Value and Fair Value of Financial Instruments	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes. December 31, 2016 December 31, 2015 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Current maturities of long-term debt $ — $ — $ (40,000 ) $ (39,850 ) Long-term debt, net of current maturities (1,176,493 ) (1,244,641 ) (1,176,871 ) (1,204,548 )

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consists of: December 31, 2016 2015 (In thousands) 6.375% Senior Notes due June 1, 2024 (the "2016 Senior Notes"); interest payable each June 1 and December 1, which commenced December 1, 2016 $ 400,000 $ — 6.75% Senior Notes due December 15, 2022 (the "2015 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2016 445,172 445,172 Term Loan due November 16, 2022 (a) 350,000 800,000 Total long-term debt 1,195,172 1,245,172 Less: Current maturities of long-term debt — 40,000 Less: Unamortized original issue discount and original issue premium, net 5,245 11,691 Less: Unamortized debt issuance costs 13,434 16,610 Total long-term debt, net of current maturities $ 1,176,493 $ 1,176,871 ______________________ (a) The Term Loan matures on November 16, 2022; provided that, if any of the 2015 Senior Notes remain outstanding on the date that is 91 days prior to the maturity date of the 2015 Senior Notes, the Term Loan maturity date shall be the date that is 91 days prior to the maturity date of the 2015 Senior Notes.
Schedule of Debt Instrument Redemption	Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on June 1 of the years indicated below: Year Percentage 2019 104.781 % 2020 103.188 % 2021 101.594 % 2022 and thereafter 100.000 % Thereafter, the 2015 Senior Notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below: Year Percentage 2017 102.375 % 2018 101.583 % 2019 100.792 % 2020 and thereafter 100.000 %
Schedule of Long-term Debt Maturities	Long-term debt maturities: Years Ending December 31, (In thousands) 2022 $ 795,172 2024 400,000 Total 1,195,172 Less: Unamortized original issue discount and original issue premium, net 5,245 Less: Unamortized debt issuance costs 13,434 Total long-term debt, net of current maturities $ 1,176,493

ACCUMULATED OTHER COMPREHENSI38

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following tables present the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings: Year Ended December 31, 2016 Foreign Currency Translation Adjustment Unrealized Gain (Loss) on Available-For-Sale Security Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (139,784 ) $ 2,964 $ (136,820 ) Other comprehensive (loss) income before reclassifications (36,600 ) 94 (36,506 ) Gain on sale of available-for-sale security reclassified into earnings — (3,058 ) (3,058 ) Net current period other comprehensive loss (36,600 ) (2,964 ) (39,564 ) Balance at December 31 $ (176,384 ) $ — $ (176,384 ) Year Ended December 31, 2015 Foreign Currency Translation Adjustment Unrealized (Loss) Gain on Available-For-Sale Security Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (76,800 ) $ (1,248 ) $ (78,048 ) Other comprehensive (loss) income before reclassifications (60,793 ) 4,212 (56,581 ) Foreign currency translation adjustment reclassified into earnings related to the substantial liquidation of a foreign business (2,191 ) — (2,191 ) Net period other comprehensive (loss) income (62,984 ) 4,212 (58,772 ) Balance at December 31 $ (139,784 ) $ 2,964 $ (136,820 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings per Share	The following table sets forth the computation of the basic and diluted earnings per share attributable to Match Group shareholders: Years Ended December 31, 2016 2015 2014 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator Net earnings $ 172,013 $ 172,013 $ 120,487 $ 120,487 $ 148,359 $ 148,359 Net earnings attributable to redeemable noncontrolling interests (562 ) (562 ) (104 ) (104 ) (595 ) (595 ) Net earnings attributable to Match Group, Inc. shareholders $ 171,451 $ 171,451 $ 120,383 $ 120,383 $ 147,764 $ 147,764 Denominator Basic weighted average common shares outstanding 251,522 251,522 174,784 174,784 160,756 160,756 Dilutive securities including subsidiary denominated equity, stock options and RSU awards (a)(b) — 18,203 — 10,150 — 7,323 Dilutive weighted average common shares outstanding 251,522 269,725 174,784 184,934 160,756 168,079 Earnings per share attributable to Match Group, Inc. shareholders Earnings per share $ 0.68 $ 0.64 $ 0.69 $ 0.65 $ 0.92 $ 0.88 ______________________ (a) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of subsidiary denominated equity, stock options and the vesting of restricted stock units ("RSUs"). For the years ended December 31, 2016 and 2015 , 6.1 million and 5.2 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. For the year ended December 31, 2014, all potentially dilutive securities were included in the calculation of diluted earnings per share. (b) Market-based awards and performance-based stock options ("PSOs") and restricted stock units (“PSUs”) are considered contingently issuable shares. Market-based awards, PSOs and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based award, PSOs and PSUs are dilutive for the respective reporting periods. For the years ended December 31, 2016 and 2015 , 2.5 million and 7.5 million market-based awards, PSOs and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met. For the year ended December 31, 2014 , there were no outstanding market-based awards, PSOs, or PSUs.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Changes in Outstanding Stock Options	Stock options outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: December 31, 2016 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Aggregate Intrinsic Value (Shares and intrinsic value in thousands) Outstanding at January 1, 2016 34,832 $ 12.08 Granted 8,710 11.46 Exercised (4,753 ) 8.36 Forfeited (5,129 ) 12.96 Expired (14 ) 11.06 Outstanding at December 31, 2016 (a) 33,646 $ 12.31 7.5 $ 161,423 Options exercisable 11,930 $ 10.95 5.4 $ 73,373
Schedule of Stock Options Outstanding and Exercisable	The following table summarizes the information about stock options outstanding and exercisable at December 31, 2016 : Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at December 31, 2016 Weighted- Average Remaining Contractual Life in Years Weighted-Average Exercise Price Exercisable at December 31, 2016 Weighted- Average Remaining Contractual Life in Years Weighted-Average Exercise Price (Shares in thousands) $0.01 to $5.00 925 3.1 $ 4.11 925 3.1 $ 4.11 $5.01 to $10.00 1,210 1.7 8.00 1,210 1.7 8.00 $10.01 to $15.00 26,136 7.5 12.09 8,707 5.7 11.53 $15.01 to $20.00 5,375 8.9 15.75 1,088 8.7 15.44 33,646 7.5 $ 12.31 11,930 5.4 $ 10.95
Schedule of Weighted-Average Assumptions	The following are the weighted average assumptions used in the Black-Scholes option pricing model: Years Ended December 31, 2016 2015 2014 Expected volatility 27 % 28 % 29 % Risk-free interest rate 1.3 % 1.3 % 1.3 % Expected term 4.8 years 4.1 years 4.2 years Dividend yield — % — % — %
Schedule of Restricted Stock Units and Performance Stock Units	Unvested RSUs and PSUs outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: RSUs PSUs Number Weighted Number (a) Weighted (Shares in thousands) Unvested at January 1, 2016 373 $ 14.52 — $ — Granted 229 16.32 330 10.11 Vested (63 ) 15.12 — — Forfeited — — (165 ) 10.11 Unvested at December 31, 2016 539 $ 15.21 165 $ 10.11 ______________________ (a) This represents the maximum shares issuable.
Schedule of Market-Based Awards	Market-based awards outstanding at December 31, 2016 and changes during the year ended December 31, 2016 are as follows: Market-based awards Number Weighted (Shares in thousands) Unvested at January 1, 2016 117 $ 12.00 Granted 1,465 10.60 Vested (7 ) 12.00 Forfeited (39 ) 12.00 Unvested at December 31, 2016 1,536 $ 10.66

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The Company has two operating segments, Dating and Non-dating, which are also the Company's two reportable segments. The Company’s Chairman and CEO, who is the chief operating decision maker, allocates resources and assesses performance at the segment level. Our Dating segment provides dating products and the Company’s Non–dating segment provides a variety of education services including test preparation, academic tutoring and college counseling services. Years Ended December 31, 2016 2015 2014 (In thousands) Revenue: Dating $ 1,118,110 $ 909,705 $ 836,458 Non-dating 104,416 110,726 51,810 Total $ 1,222,526 $ 1,020,431 $ 888,268 Years Ended December 31, 2016 2015 2014 (In thousands) Operating Income (Loss): Dating $ 315,549 $ 212,981 $ 253,725 Non-dating (9,641 ) (19,425 ) (25,158 ) Total $ 305,908 $ 193,556 $ 228,567 Years Ended December 31, 2016 2015 2014 (In thousands) Adjusted EBITDA: (a) Dating $ 403,380 $ 284,554 $ 289,287 Non-dating 575 (5,887 ) (15,839 ) Total $ 403,955 $ 278,667 $ 273,448 December 31, 2016 2015 (In thousands) Segment Assets: (b) Dating $ 487,989 $ 301,452 Non-dating 30,676 38,757 Total $ 518,665 $ 340,209 Years Ended December 31, 2016 2015 2014 (In thousands) Capital expenditures: Dating $ 46,098 $ 25,246 $ 19,734 Non-dating 2,805 3,910 2,059 Total $ 48,903 $ 29,156 $ 21,793 ______________________ (a) The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments, and this measure is one of the primary metrics by which our internal budgets are based and by which management is compensated. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to Match Group's statement of operations of certain expenses. (b) Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.
Schedule of Revenue and Long-lived Assets	Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below: Years Ended December 31, 2016 2015 2014 (In thousands) Revenue United States $ 775,454 $ 695,149 $ 578,139 All other countries 447,072 325,282 310,129 Total $ 1,222,526 $ 1,020,431 $ 888,268 The United States is the only country whose revenue is greater than 10 percent of total revenue. December 31, 2016 2015 (In thousands) Long-lived assets (excluding goodwill and intangible assets) United States $ 48,445 $ 28,169 All other countries 21,283 19,898 Total $ 69,728 $ 48,067
Schedule of Reconciliation of Adjusted EBITDA to Operating Income (Loss)	The following tables reconcile operating income (loss) for the Company's reportable segments and net earnings attributable to Match Group, Inc. shareholders to Adjusted EBITDA: Year Ended December 31, 2016 Operating Income (Loss) Stock-based compensation Depreciation Amortization Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 315,549 $ 52,370 $ 27,726 $ 16,932 $ (9,197 ) $ 403,380 Non-dating (9,641 ) 618 3,501 6,097 — 575 Total 305,908 $ 52,988 $ 31,227 $ 23,029 $ (9,197 ) $ 403,955 Interest expense—third party (82,214 ) Other income, net 7,892 Earnings before income taxes 231,586 Income tax provision (59,573 ) Net earnings 172,013 Net earnings attributable to redeemable noncontrolling interests (562 ) Net earnings attributable to Match Group, Inc. shareholders $ 171,451 Year Ended December 31, 2015 Operating Income (Loss) Stock-based compensation Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 212,981 $ 49,401 $ 19,791 $ 13,437 $ (11,056 ) $ 284,554 Non-dating (19,425 ) 682 6,192 6,664 — (5,887 ) Total 193,556 $ 50,083 $ 25,983 $ 20,101 $ (11,056 ) $ 278,667 Interest expense—third party (18,049 ) Interest expense—related party (8,009 ) Other income, net 11,887 Earnings before income taxes 179,385 Income tax provision (58,898 ) Net earnings 120,487 Net earnings attributable to redeemable noncontrolling interests (104 ) Net earnings attributable to Match Group, Inc. shareholders $ 120,383 Year Ended December 31, 2014 Operating Income (Loss) Stock-based compensation Depreciation Amortization of Intangibles Acquisition-related Contingent Consideration Fair Value Adjustments Adjusted EBITDA Dating $ 253,725 $ 19,543 $ 21,502 $ 7,429 $ (12,912 ) $ 289,287 Non-dating (25,158 ) 1,308 4,045 3,966 — (15,839 ) Total 228,567 $ 20,851 $ 25,547 $ 11,395 $ (12,912 ) $ 273,448 Interest expense—related party (25,541 ) Other income, net 12,610 Earnings before income taxes 215,636 Income tax provision (67,277 ) Net earnings 148,359 Net earnings attributable to redeemable noncontrolling interests (595 ) Net earnings attributable to Match Group, Inc. shareholders $ 147,764
Schedule of Reconciliation of Segment Assets to Total Assets	The following tables reconcile segment assets to total assets: December 31, 2016 Segment Assets Goodwill Indefinite-Lived Definite-Lived Total Assets (In thousands) Dating $ 487,989 $ 1,206,447 $ 214,461 $ 3,221 $ 1,912,118 Non-dating 30,676 74,396 23,900 7,588 136,560 Total $ 518,665 $ 1,280,843 $ 238,361 $ 10,809 $ 2,048,678 December 31, 2015 Segment Assets Goodwill Indefinite-Lived Intangible Assets Definite-Lived Intangible Assets Total Assets (In thousands) Dating $ 301,452 $ 1,218,380 $ 219,797 19,026 $ 1,758,655 Non-dating 38,757 74,395 23,900 13,685 150,737 Total $ 340,209 $ 1,292,775 $ 243,697 $ 32,711 $ 1,909,392

COMMITMENTS (Tables)

COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Payments Under Operating Lease Agreements	Future minimum payments under operating lease agreements are as follows: (In thousands) 2017 $ 12,066 2018 11,479 2019 7,991 2020 7,527 2021 6,401 Thereafter 17,941 Total $ 63,405

SUPPLEMENTAL CASH FLOW INFORM43

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2016
Supplemental Cash Flow Information [Abstract]
Schedule of Supplemental Disclosure of Cash Flow Information	Supplemental Disclosure of Cash Flow Information: Years Ended December 31, 2016 2015 2014 (In thousands) Cash paid (received) during the year for: Interest $ 82,494 $ 8,696 $ 7,017 Income tax payments, including amounts paid to IAC for Match Group's share of IAC's consolidated tax liability 44,733 46,657 68,905 Income tax refunds (962 ) (1,583 ) (3,826 )

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following summarizes the components of the net (increase)/decrease in IAC's investment in the Match Group prior to the IPO for the years ended December 31, 2015 and 2014 : December 31, 2015 2014 Capital contribution from IAC to partially fund the acquisition of PlentyOfFish $ (155,000 ) $ — Cash transfers to IAC related to its centrally managed U.S. treasury management function, acquisitions and cash expenses paid by IAC on behalf of Match Group, net 126,275 165,782 Taxes (57,041 ) (54,761 ) Interest income (expense), net (a) 3,813 (12,936 ) Allocation of general and administrative expense (6,898 ) (6,648 ) Net (increase) decrease in IAC's investment in the Match Group $ (88,851 ) $ 91,437 ______________________ (a) Does not include long-term debt, related party.

STREAMLINING OF TECHNOLOGY SY45

STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2016
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve by Type of Cost	A summary of the costs incurred, payments made and the related accruals at December 31, 2016 and 2015 is presented below. December 31, 2016 Severance Professional Fees & Other Total (In thousands) Accrual as of January 1 $ 3,013 $ 564 $ 3,577 Charges incurred 345 4,576 4,921 Payments made (2,404 ) (4,844 ) (7,248 ) Accrual as of December 31 $ 954 $ 296 $ 1,250 December 31, 2015 Severance Professional Fees & Other Total (In thousands) Accrual as of January 1 $ 795 $ 933 $ 1,728 Charges incurred 8,350 8,417 16,767 Payments made (6,132 ) (8,786 ) (14,918 ) Accrual as of December 31 $ 3,013 $ 564 $ 3,577
Schedule of Restructuring Reserve by Costs in the Statement of Operations	The costs are allocated as follows in the statement of operations: Year Ended December 31, 2016 2015 (In thousands) Cost of revenue $ 566 $ 2,947 Selling and marketing expense 560 1,678 General and administrative expense 1,647 8,160 Product development expense 2,148 3,982 Total $ 4,921 $ 16,767

CONSOLIDATED AND COMBINED FIN46

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Other Current Assets	December 31, 2016 2015 (In thousands) Other current assets: Prepaid expenses $ 14,382 $ 18,983 Other 29,083 20,066 Other current assets $ 43,465 $ 39,049
Schedule of Property and Equipment, Net	Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Useful Lives Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 3 to 10 years Leasehold improvements 3 to 10 years December 31, 2016 2015 (In thousands) Property and equipment, net: Computer equipment and capitalized software $ 120,906 $ 100,325 Leasehold improvements 20,742 11,342 Furniture and other equipment 5,788 4,040 Projects in progress 6,787 3,004 154,223 118,711 Accumulated depreciation and amortization (84,495 ) (70,644 ) Property and equipment, net $ 69,728 $ 48,067
Schedule of Accrued Expenses and Other Current Liabilities	December 31, 2016 2015 (In thousands) Accrued expenses and other current liabilities: Accrued employee compensation and benefits $ 35,135 $ 30,012 Accrued advertising expense 20,812 23,201 Contingent consideration 18,972 — Other 42,572 65,343 Accrued expenses and other current liabilities $ 117,491 $ 118,556
Schedule of Other Income (Expense), Net	Years Ended December 31, 2016 2015 2014 (In thousands) Other income (expense), net: Foreign currency exchange gains, net $ 19,955 $ 2,387 $ 2,583 Foreign currency exchange gain related to Euro denominated long-term debt - related party — 7,558 8,307 Interest income 633 4,715 2,898 Other (12,696 ) (2,773 ) (1,178 ) Other income, net $ 7,892 $ 11,887 $ 12,610

QUARTERLY RESULTS (UNAUDITED) (

QUARTERLY RESULTS (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Data	Quarter Ended March 31 Quarter Ended June 30 Quarter Ended September 30 Quarter Ended December 31 (In thousands, except per share data) Year Ended December 31, 2016 Revenue $ 285,283 $ 301,119 $ 316,447 $ 319,677 Cost of revenue 53,677 56,547 61,161 62,561 Operating income 29,188 73,668 91,754 111,298 Net earnings 7,219 34,101 56,704 73,989 Net earnings attributable to Match Group, Inc. shareholders 7,152 34,078 56,410 73,811 Per share information attributable to the Match Group, Inc. shareholders: Basic (a) $ 0.03 $ 0.14 $ 0.22 $ 0.29 Diluted (a) $ 0.03 $ 0.13 $ 0.21 $ 0.27 Year Ended December 31, 2015 Revenue $ 235,069 $ 248,817 $ 268,971 $ 267,574 Cost of revenue 38,953 44,529 47,636 46,870 Operating income 27,040 40,522 58,356 67,638 Net earnings 25,880 23,431 35,437 35,739 Net earnings attributable to Match Group, Inc. shareholders 26,206 23,325 35,259 35,593 Per share information attributable to the Match Group, Inc. shareholders: Basic (a) $ 0.16 $ 0.14 $ 0.21 $ 0.17 Diluted (a) $ 0.16 $ 0.14 $ 0.20 $ 0.16 ______________________ (a) Quarterly per share amounts may not add to the related annual per share amount because of differences in the average common shares outstanding during each period.

ORGANIZATION (Details)

ORGANIZATION (Details) $ / shares in Units, $ in Thousands, shares in Millions	Nov. 24, 2015USD ($)$ / sharesshares	Dec. 31, 2016USD ($)segmentlanguagecountrybrand	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of dating brands (more than) | brand		45
Number of languages where products are available | language		42
Number of countries where products are available (more than) | country		190
Number of operating segments | segment		2
Class of Stock
Proceeds from initial public offering, net of fees and expenses		$ 0	$ 428,789	$ 0
IAC | Match Group, Inc.
Class of Stock
Percentage of ownership after IPO		82.50%
Percentage of voting rights held after IPO		97.90%
IPO | Common Stock
Class of Stock
Common stock, issued shares, IPO (in shares) | shares	38.3
Offering price (in usd per share) | $ / shares	$ 12
Proceeds from initial public offering, net of fees and expenses	$ 428,300

SUMMARY OF SIGNIFICANT ACCOUN49

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)segmentarrangement	Dec. 31, 2015USD ($)arrangement	Dec. 31, 2014USD ($)arrangement	Oct. 01, 2016
Cash equivalents:
Maturity period from date of purchase for cash and cash equivalents (in days, less than)	91 days
Goodwill and Indefinite-Lived Intangible Assets
Number of reporting units	2	2	2
Advertising Costs
Advertising expense	$ 332,500	$ 323,900	$ 309,400
Income Taxes
Tax benefits recognition basis for uncertain tax position likelihood realization greater than percentage	50.00%
Foreign Currency Translation and Transaction Gains and Losses
Amount of gains reclassified to earnings	$ 3,058	$ 2,191
Redeemable Noncontrolling Interest
Number of put and call arrangements that became exercisable | arrangement	0	0	0
Adjustment to increase (decrease) redeemable noncontrolling interests to fair value	$ (361)		$ (21,072)
Redeemable Noncontrolling Interest
Redeemable Noncontrolling Interest
Adjustment to increase (decrease) redeemable noncontrolling interests to fair value	400	$ (100)	$ 21,100
Foreign Currency Translation Adjustment
Foreign Currency Translation and Transaction Gains and Losses
Amount of gains reclassified to earnings	$ 0	$ 2,191
Minimum | Indefinite-lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Discount rate used for impairment assessment of goodwill and indefinite-lived intangible assets (as a percent)	11.00%	11.00%
Royalty rate used for impairment assessment of indefinite-lived intangible assets (as a percent)	1.00%	3.00%
Maximum | Indefinite-lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Discount rate used for impairment assessment of goodwill and indefinite-lived intangible assets (as a percent)	26.00%	16.00%
Royalty rate used for impairment assessment of indefinite-lived intangible assets (as a percent)	7.00%	7.00%
Dating
Revenue Recognition
Deferred revenue	$ 161,100	$ 144,400
Dating | Goodwill
Goodwill and Indefinite-Lived Intangible Assets
Discount rate used for impairment assessment of goodwill and indefinite-lived intangible assets (as a percent)		12.00%
Dating | Minimum
Revenue Recognition
Revenue recognition period (in months)	1 month
Dating | Maximum
Revenue Recognition
Revenue recognition period (in months)	6 months
Non-dating
Revenue Recognition
Deferred revenue	$ 23,300	$ 25,700
Goodwill and Indefinite-Lived Intangible Assets
Excess of goodwill over carrying value, more than (as percent)				10.00%
Non-dating | Goodwill
Goodwill and Indefinite-Lived Intangible Assets
Discount rate used for impairment assessment of goodwill and indefinite-lived intangible assets (as a percent)	15.00%	14.00%

SUMMARY OF SIGNIFICANT ACCOUN50

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF ESTIMATED USEFUL LIVES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property and Equipment
Net book value of capitalized internal use software	$ 69,728	$ 48,067
Computer Equipment and Capitalized Software | Minimum
Property and Equipment
Estimated useful lives (in years)	2 years
Computer Equipment and Capitalized Software | Maximum
Property and Equipment
Estimated useful lives (in years)	3 years
Furniture and Other Equipment | Minimum
Property and Equipment
Estimated useful lives (in years)	3 years
Furniture and Other Equipment | Maximum
Property and Equipment
Estimated useful lives (in years)	10 years
Leasehold Improvements | Minimum
Property and Equipment
Estimated useful lives (in years)	3 years
Leasehold Improvements | Maximum
Property and Equipment
Estimated useful lives (in years)	10 years
Software and Software Development Costs
Property and Equipment
Net book value of capitalized internal use software	$ 29,300	$ 20,700

SUMMARY OF SIGNIFICANT ACCOUN51

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - NEW ACCOUNTING PRONOUNCEMENTS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net earnings	$ 73,989	$ 56,704	$ 34,101	$ 7,219	$ 35,739	$ 35,437	$ 23,431	$ 25,880	$ 172,013	$ 120,487	$ 148,359
Net earnings attributable to noncontrolling interests									(562)
Net earnings attributable to Match Group, Inc. shareholders	$ 73,811	$ 56,410	$ 34,078	$ 7,152	$ 35,593	$ 35,259	$ 23,325	$ 26,206	171,451	$ 120,383	$ 147,764
Cash flows provided by operating activities									234,106
Cash flows used in financing activities									$ (31,514)
Basic earnings per share (in usd per share)	$ 0.29	$ 0.22	$ 0.14	$ 0.03	$ 0.17	$ 0.21	$ 0.14	$ 0.16	$ 0.68	$ 0.69	$ 0.92
Fully diluted earnings per share (in usd per share)	$ 0.27	$ 0.21	$ 0.13	$ 0.03	$ 0.16	$ 0.20	$ 0.14	$ 0.16	$ 0.64	$ 0.65	$ 0.88
Debt issuance costs	$ 13,434				$ 16,610				$ 13,434	$ 16,610
Accounting Standards Update 2015-03 | Other non-current assets
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs					(16,600)					(16,600)
Accounting Standards Update 2015-03 | Long-term debt
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt issuance costs					$ 16,600					$ 16,600
Accounting Standards Update 2016-09 | Pro Forma
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net earnings									200,925
Net earnings attributable to noncontrolling interests									(562)
Net earnings attributable to Match Group, Inc. shareholders									200,363
Cash flows provided by operating activities									263,786
Cash flows used in financing activities									$ (61,194)
Basic earnings per share (in usd per share)									$ 0.80
Fully diluted earnings per share (in usd per share)									$ 0.72

INCOME TAXES - SCHEDULE OF INCO

INCOME TAXES - SCHEDULE OF INCOME BEFORE INCOME TAXES AND NON-CONTROLLING INTEREST (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
U.S.	$ 99,827	$ 149,340	$ 147,210
Foreign	131,759	30,045	68,426
Earnings before income taxes	$ 231,586	$ 179,385	$ 215,636

INCOME TAXES - SCHEDULE OF COMP

INCOME TAXES - SCHEDULE OF COMPONENTS OF INCOME TAX EXPENSE (BENEFIT) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current income tax provision:
Federal	$ 39,278	$ 68,420	$ 53,579
State	4,526	7,336	6,045
Foreign	23,964	5,672	13,557
Current income tax provision	67,768	81,428	73,181
Deferred income tax (benefit) provision:
Federal	(163)	(15,131)	(4,188)
State	(133)	(1,735)	(159)
Foreign	(7,899)	(5,664)	(1,557)
Deferred income tax benefit	(8,195)	(22,530)	(5,904)
Income tax provision	59,573	58,898	67,277
Excess tax deductions attributable to stock-based compensation	$ 29,680	$ 38,384	$ 5,319

INCOME TAXES - SCHEDULE OF DEFE

INCOME TAXES - SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accrued expenses	$ 9,406	$ 8,088
Net operating loss carryforwards	33,239	33,373
Stock-based compensation	27,732	25,269
Other	7,862	7,756
Total deferred tax assets	78,239	74,486
Less valuation allowance	(23,884)	(23,244)
Net deferred tax assets	54,355	51,242
Deferred tax liabilities:
Intangible and other assets	(65,868)	(73,172)
Other	(2,772)	(1,230)
Total deferred tax liabilities	(68,640)	(74,402)
Net deferred tax liabilities	$ (14,285)	$ (23,160)

INCOME TAXES (Details)

INCOME TAXES (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Operating Loss Carryforwards
Income tax benefit related to net operating loss carryforwards	$ 1.1
Valuation Allowance
Increase in valuation allowance	0.6
Valuation allowance at end of period	23.9
Deferred Tax Liability Not Recognized, Undistributed Earnings of Foreign Subsidiaries
Undistributed earnings of foreign subsidiaries	312.4
Deferred tax liabilities related to repatriation of foreign earnings	54.4
Federal
Operating Loss Carryforwards
Net operating loss carryforwards	21.7
State
Operating Loss Carryforwards
Net operating loss carryforwards	13.7
Foreign
Operating Loss Carryforwards
Net operating loss carryforwards	90.7
Net operating loss carryforwards not subject to expiration	89.2
Net operating loss carryforwards subject to expiration within 20 years	$ 1.5

INCOME TAXES - SCHEDULE OF EFFE

INCOME TAXES - SCHEDULE OF EFFECTIVE INCOME TAX RATE RECONCILIATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax provision at the federal statutory rate of 35%	$ 81,055	$ 62,785	$ 75,472
Change in tax reserves, net	(1,049)	(595)	(283)
State income taxes, net of effect of federal tax benefit	2,964	3,626	3,826
Foreign income taxed at a different statutory rate	(13,761)	(2,699)	(975)
Foreign rate change	(4,454)	0	0
Non-taxable contingent consideration fair value adjustments	(3,193)	(3,898)	(4,439)
Non-taxable foreign currency exchange gains	(6,837)	(3,776)	(4,107)
Other, net	4,848	3,455	(2,217)
Income tax provision	$ 59,573	$ 58,898	$ 67,277
Federal statutory income tax rate (percentage)	35.00%	35.00%	35.00%

INCOME TAXES - SCHEDULE OF IN57

INCOME TAXES - SCHEDULE OF INCOME TAX CONTINGENCIES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Balance at beginning of period	$ 24,908	$ 10,935	$ 11,215
Additions based on tax positions related to the current year	1,706	2,903	201
Additions for tax positions of prior years	1,414	12,846	490
Reductions for tax positions of prior years	(783)	(902)	(60)
Settlements	(258)
Expiration of applicable statute of limitations	(1,074)	(874)	(911)
Balance at end of period	25,913	24,908	$ 10,935
Income Tax Contingency
Interest on income taxes accrued	1,500	1,300
Income tax penalties accrued	1,600	1,800
Unrecognized tax benefits including interest accrued	27,400	26,200
Tax positions for which the ultimate deductibility is highly certain but timing is uncertain	25,900	25,800
Change in unrecognized tax benefits unrelated to Federal income taxes statute of limitations expiring within twelve months of current reporting period	6,500
IAC
Income Tax Contingency
Unrecognized tax benefits including interest accrued	$ 17,700	$ 16,400

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - PlentyOfFish - USD ($) $ in Millions	Oct. 28, 2015	Jun. 30, 2016	Dec. 31, 2015
Business Acquisition
Cash acquisition price	$ 574.1
Working capital adjustment		$ 0.9
Revenue			$ 8
Net earnings			$ 0.7

BUSINESS COMBINATION - ESTIMATE

BUSINESS COMBINATION - ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Oct. 28, 2015	Dec. 31, 2014
Business Acquisition
Goodwill	$ 1,280,843	$ 1,292,775		$ 793,763
PlentyOfFish
Business Acquisition
Cash and cash equivalents			$ 4,626
Other current assets			4,460
Computer and other equipment			2,990
Goodwill			488,644
Intangible assets			84,100
Other non-current assets			1,073
Total assets			585,893
Current liabilities			(6,418)
Other long-term liabilities			(5,325)
Net assets acquired			$ 574,150

BUSINESS COMBINATION - INTANGIB

BUSINESS COMBINATION - INTANGIBLE ASSETS ACQUIRED AS PART OF BUSINESS COMBINATION (Details) - PlentyOfFish $ in Thousands	Oct. 28, 2015USD ($)
Business Acquisition
Indefinite-lived trade name	$ 66,300
Total intangible assets acquired	84,100
Customer Relationships
Business Acquisition
Finite-lived intangible assets	$ 10,100
Customer Relationships | Maximum
Business Acquisition
Estimated weighted-average useful life (in years)	1 year
New Registrants
Business Acquisition
Finite-lived intangible assets	$ 3,100
New Registrants | Maximum
Business Acquisition
Estimated weighted-average useful life (in years)	1 year
Non-compete Agreement
Business Acquisition
Finite-lived intangible assets	$ 3,000
Estimated weighted-average useful life (in years)	5 years
Developed Technology
Business Acquisition
Finite-lived intangible assets	$ 1,600
Estimated weighted-average useful life (in years)	2 years

BUSINESS COMBINATION - SCHEDULE

BUSINESS COMBINATION - SCHEDULE OF PRO FORMA FINANCIAL INFORMATION (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition, Pro Forma Information
Revenue	$ 1,098,785	$ 936,614
Net earnings attributable to Match Group, Inc. shareholders	$ 156,510	$ 156,444
Basic earnings per share attributable to Match Group, Inc. shareholders (in usd per share)	$ 0.74	$ 0.77
Diluted earnings per share attributable to Match Group, Inc. shareholders (in usd per share)	$ 0.71	$ 0.75

BUSINESS COMBINATION - PRO FORM

BUSINESS COMBINATION - PRO FORMA ADJUSTMENTS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment
Amortization of intangible assets									$ 23,029	$ 20,101	$ 11,395
Revenue	$ 319,677	$ 316,447	$ 301,119	$ 285,283	$ 267,574	$ 268,971	$ 248,817	$ 235,069	$ 1,222,526	1,020,431	888,268
Acquisition-related Costs
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment
Amortization of intangible assets										$ 1,400	14,600
Revenue											$ (5,100)

GOODWILL AND INTANGIBLE ASSET63

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL AND INTANGIBLE ASSETS, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 1,280,843	$ 1,292,775	$ 793,763
Intangible assets with indefinite lives	238,361	243,697
Intangible assets with definite lives, net	10,809	32,711
Total goodwill and intangible assets, net	$ 1,530,013	$ 1,569,183

GOODWILL AND INTANGIBLE ASSET64

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF GOODWILL BY REPORTING UNIT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill
Balance at the beginning of the period	$ 1,292,775	$ 793,763
Additions	737	551,621
(Deductions)	(2,984)	(3,711)
Foreign Exchange Translation	(9,685)	(48,898)
Balance at the end of the period	1,280,843	1,292,775
Dating
Goodwill
Balance at the beginning of the period	1,218,380	718,129
Additions	737	549,146
(Deductions)	(2,984)	0
Foreign Exchange Translation	(9,686)	(48,895)
Balance at the end of the period	1,206,447	1,218,380
Non-dating
Goodwill
Balance at the beginning of the period	74,395	75,634
Additions	0	2,475
(Deductions)	0	(3,711)
Foreign Exchange Translation	1	(3)
Balance at the end of the period	$ 74,396	$ 74,395

GOODWILL AND INTANGIBLE ASSET65

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF INTANGIBLE ASSETS WITH DEFINITE LIVES (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Intangible assets with definite lives
Gross Carrying Amount	$ 38,673	$ 55,943
Accumulated Amortization	(27,864)	(23,232)
Total	$ 10,809	$ 32,711
Weighted-average useful life (in years)	4 years 2 months	2 years 11 months
Trade Names
Intangible assets with definite lives
Gross Carrying Amount	$ 10,496	$ 11,406
Accumulated Amortization	(9,308)	(6,501)
Total	$ 1,188	$ 4,905
Weighted-average useful life (in years)	3 years	2 years 7 months
Content
Intangible assets with definite lives
Gross Carrying Amount	$ 9,802	$ 9,802
Accumulated Amortization	(5,992)	(3,508)
Total	$ 3,810	$ 6,294
Weighted-average useful life (in years)	4 years	4 years
Customer Lists
Intangible assets with definite lives
Gross Carrying Amount	$ 7,500	$ 23,502
Accumulated Amortization	(5,715)	(8,113)
Total	$ 1,785	$ 15,389
Weighted-average useful life (in years)	5 years	2 years 4 months
Technology
Intangible assets with definite lives
Gross Carrying Amount	$ 5,976	$ 6,333
Accumulated Amortization	(5,231)	(4,472)
Total	$ 745	$ 1,861
Weighted-average useful life (in years)	2 years	2 years 5 months
Other
Intangible assets with definite lives
Gross Carrying Amount	$ 4,899	$ 4,900
Accumulated Amortization	(1,618)	(638)
Total	$ 3,281	$ 4,262
Weighted-average useful life (in years)	5 years	5 years

GOODWILL AND INTANGIBLE ASSET66

GOODWILL AND INTANGIBLE ASSETS - SCHEDULE OF EXPECTED AMORTIZATION OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 6,784
2,018	2,552
2,019	973
2,020	500
Total	$ 10,809	$ 32,711

MARKETABLE SECURITIES AND LON67

MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS - SCHEDULE OF LONG-TERM INVESTMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Long-term Investments
Total long-term investments	$ 55,355	$ 55,569
Cost Method Investments
Long-term Investments
Total long-term investments	$ 55,355	$ 55,569

MARKETABLE SECURITIES AND LON68

MARKETABLE SECURITIES AND LONG-TERM INVESTMENTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Schedule of Cost-method Investments
Amortized cost of marketable securities		$ 8.7
Gross unrealized gains		$ 3
Proceeds from sale of available-for-sale marketable securities	$ 11.7
Gross realized gains from sale of available-for-sale marketable securities	$ 3.1
Number of cost method investments	4
Zhenai Inc.
Schedule of Cost-method Investments
Ownership percentage	21.00%

FAIR VALUE MEASUREMENTS AND F69

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULES OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - Fair Value on a Recurring Basis - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Marketable securities:
Total		$ 15,271
Liabilities:
Contingent consideration arrangements	$ (19,418)	(28,993)
Money Market Funds
Cash equivalents:
Cash equivalents	85,225	3,649
Marketable Equity Security
Marketable securities:
Marketable equity security		11,622
Level 1
Marketable securities:
Total		15,271
Liabilities:
Contingent consideration arrangements	0	0
Level 1 | Money Market Funds
Cash equivalents:
Cash equivalents	85,225	3,649
Level 1 | Marketable Equity Security
Marketable securities:
Marketable equity security		11,622
Level 2
Marketable securities:
Total		0
Liabilities:
Contingent consideration arrangements	0	0
Level 2 | Money Market Funds
Cash equivalents:
Cash equivalents	0	0
Level 2 | Marketable Equity Security
Marketable securities:
Marketable equity security		0
Level 3
Marketable securities:
Total		0
Liabilities:
Contingent consideration arrangements	(19,418)	(28,993)
Level 3 | Money Market Funds
Cash equivalents:
Cash equivalents	$ 0	0
Level 3 | Marketable Equity Security
Marketable securities:
Marketable equity security		$ 0

FAIR VALUE MEASUREMENTS AND F70

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - SCHEDULE OF CHANGE IN LEVEL 3 ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation
Fair value at date of acquisition	$ (200)	$ (27,400)	$ (300)
Contingent Consideration Arrangements
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation
Balance at beginning of the period	(28,993)	(20,615)
Fair value adjustments	9,198	11,056
Foreign currency exchange gains	0	626
Included in other comprehensive (loss) income	(1,571)	1,872
Fair value at date of acquisition	(185)	(27,442)
Settlements	0	5,510
Other	2,133	0
Balance at end of the period	$ (19,418)	$ (28,993)	$ (20,615)

FAIR VALUE MEASUREMENTS AND F71

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Contingent Consideration Arrangements
Number of contingent consideration arrangements related to business acquisitions	5
Number of contingent consideration arrangements related to business acquisitions with expected payments	2
Contingent Consideration Arrangements
Contingent Consideration Arrangements
Contingent consideration payments maximum	$ 87.8
Fair value of contingent consideration	$ 19.4
Discount rate	12.00%	12.00%
Contingent Consideration Arrangements | Accrued expenses and other current liabilities
Contingent Consideration Arrangements
Fair value of contingent consideration	$ 19	$ 0
Contingent Consideration Arrangements | Other long-term liabilities
Contingent Consideration Arrangements
Fair value of contingent consideration	$ 0.4	$ 29

FAIR VALUE MEASUREMENTS AND F72

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS - CARRYING VALUE AND FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - Level 3 - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Carrying Value | Current Maturities of Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt, fair value disclosure	$ 0	$ (40,000)
Carrying Value | Long-term Debt, Net of Current Maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt, fair value disclosure	(1,176,493)	(1,176,871)
Fair Value | Current Maturities of Long-term Debt
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt, fair value disclosure	0	(39,850)
Fair Value | Long-term Debt, Net of Current Maturities
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt, fair value disclosure	$ (1,244,641)	$ (1,204,548)

LONG-TERM DEBT - SCHEDULE OF LO

LONG-TERM DEBT - SCHEDULE OF LONG-TERM DEBT (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Long-term Debt
Total long-term debt	$ 1,195,172	$ 1,245,172
Less: Current maturities of long-term debt	0	40,000
Less: Unamortized original issue discount and original issue premium, net	5,245	11,691
Less: Unamortized debt issuance costs	13,434	16,610
Long-term debt, net of current maturities	1,176,493	1,176,871
6.375% Senior Notes due June 1, 2024 (the 2016 Senior Notes); interest payable each June 1 and December 1, which commenced December 1, 2016
Long-term Debt
Senior notes	$ 400,000	0
Stated interest rate (as a percent)	6.375%
6.75% Senior Notes due December 15, 2022 (the 2015 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016
Long-term Debt
Senior notes	$ 445,172	$ 445,172
Stated interest rate (as a percent)	6.75%	6.75%
Term Loan due November 16, 2022
Long-term Debt
Term loan	$ 350,000	$ 800,000

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details)	Dec. 08, 2016USD ($)	Jun. 01, 2016USD ($)	Mar. 31, 2016USD ($)	Nov. 16, 2015USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Long-term Debt
Debt instrument, outstanding balance					$ 1,195,172,000	$ 1,245,172,000
Revolving Credit Facility | Match Group Credit Agreement
Long-term Debt
Maximum borrowing capacity					500,000,000
Credit facility, borrowings outstanding					$ 0	$ 0
Annual commitment fee (as a percent)					0.30%
Revolving Credit Facility | Match Group Credit Agreement | Minimum
Long-term Debt
Maximum leverage ratio					2.5
Revolving Credit Facility | Match Group Credit Agreement | Maximum
Long-term Debt
Maximum leverage ratio					5
Senior Notes | 6.375% Senior Notes due June 1, 2024 (the 2016 Senior Notes); interest payable each June 1 and December 1, which commenced December 1, 2016
Long-term Debt
Debt instrument, face amount		$ 400,000,000
Senior Notes | 6.375% Senior Notes due June 1, 2024 (the 2016 Senior Notes); interest payable each June 1 and December 1, which commenced December 1, 2016 | Maximum
Long-term Debt
Maximum leverage ratio					5
Senior Notes | 6.75% Senior Notes due December 15, 2022 (the 2015 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016 | Maximum
Long-term Debt
Maximum leverage ratio					5
Term Loan | Term Loan due November 16, 2022
Long-term Debt
Debt instrument, face amount				$ 800,000,000
Repayment of debt	$ 40,000,000	$ 400,000,000	$ 10,000,000
Debt instrument, outstanding balance					$ 350,000,000
Debt instrument, interest rate					4.20%
Term Loan | Term Loan due November 16, 2022 | Base Rate
Long-term Debt
Basis spread on variable rate (as a percent)				2.25%
Term Loan | Term Loan due November 16, 2022 | LIBOR
Long-term Debt
Basis spread on variable rate (as a percent)				3.25%
Term Loan | Revolving Credit Facility | Term Loan due November 16, 2022 | LIBOR
Long-term Debt
Variable rate floor (as a percent)				0.75%

LONG-TERM DEBT - SCHEDULE OF DE

LONG-TERM DEBT - SCHEDULE OF DEBT INSTRUMENT REDEMPTION 2016 NOTES (Details) - Senior Notes - 6.375% Senior Notes due June 1, 2024 (the 2016 Senior Notes); interest payable each June 1 and December 1, which commenced December 1, 2016	12 Months Ended
	Dec. 31, 2016
2,019
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	104.781%
2,020
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	103.188%
2,021
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	101.594%
2022 and thereafter
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	100.00%

LONG-TERM DEBT LONG-TERM DEBT -

LONG-TERM DEBT LONG-TERM DEBT - SCHEDULE OF DEBT INSTRUMENT REDEMPTION 2015 NOTES (Details) - Senior Notes - 6.75% Senior Notes due December 15, 2022 (the 2015 Senior Notes); interest payable each June 15 and December 15, which commenced June 15, 2016	12 Months Ended
	Dec. 31, 2016
2,017
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	102.375%
2,018
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	101.583%
2,019
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	100.792%
2020 and thereafter
Debt Instrument, Redemption
Redemption price as a percentage of principal amount	100.00%

LONG-TERM DEBT - SCHEDULE OF 77

LONG-TERM DEBT - SCHEDULE OF LONG-TERM DEBT MATURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Debt Disclosure [Abstract]
2,022	$ 795,172
2,024	400,000
Total	1,195,172	$ 1,245,172
Less: Unamortized original issue discount and original issue premium, net	5,245	11,691
Less: Unamortized debt issuance costs	13,434	16,610
Total long-term debt, net of current maturities	$ 1,176,493	$ 1,176,871

SHAREHOLDERS' EQUITY (Details)

SHAREHOLDERS' EQUITY (Details)	12 Months Ended
	Dec. 31, 2016vote / sharesshares	Dec. 31, 2015shares
Class of Stock
Common stock shares reserved for issuance under incentive plans (in shares)	61,200,000
Minimum
Class of Stock
Non-voting capital stock ownership threshold (percentage)	80.10%
Common Stock
Class of Stock
Number of votes for each share of common stock | vote / shares	1
Common stock, outstanding shares	45,797,402	38,343,333
Class B Common Stock
Class of Stock
Number of votes for each share of common stock | vote / shares	10
Common stock, outstanding shares	209,919,402	209,919,402
Class C Common Stock
Class of Stock
Number of votes for each share of common stock | vote / shares	0
Common stock, outstanding shares	0	0
Class C Common Stock | Delaware
Class of Stock
Fractional votes for each share of common stock | vote / shares	0.01
IAC | Common Stock
Class of Stock
Common stock, outstanding shares	1,000,000
Percentage of ownership by IAC	2.10%
IAC | Class B Common Stock
Class of Stock
Common stock, outstanding shares	209,900,000
Percentage of ownership by IAC	100.00%
IAC | Match Group, Inc.
Class of Stock
Percentage of ownership by IAC	82.50%
Percentage of voting rights held by IAC	97.90%

ACCUMULATED OTHER COMPREHENSI79

ACCUMULATED OTHER COMPREHENSIVE LOSS - SCHEDULE OF ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Loss
Balance at beginning of period	$ 278,811,000	$ 799,776,000	$ 877,026,000
Other comprehensive (loss) income before reclassifications	(36,506,000)	(56,581,000)
Amount of gains reclassified to earnings	(3,058,000)	(2,191,000)
Net period other comprehensive (loss) income	(39,564,000)	(58,772,000)	(61,557,000)
Balance at end of period	496,522,000	278,811,000	799,776,000
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Loss
Balance at beginning of period	(139,784,000)	(76,800,000)
Other comprehensive (loss) income before reclassifications	(36,600,000)	(60,793,000)
Amount of gains reclassified to earnings	0	(2,191,000)
Net period other comprehensive (loss) income	(36,600,000)	(62,984,000)
Balance at end of period	(176,384,000)	(139,784,000)	(76,800,000)
Unrealized Gain (Loss) on Available-For-Sale Security
Accumulated Other Comprehensive Loss
Balance at beginning of period	2,964,000	(1,248,000)
Other comprehensive (loss) income before reclassifications	94,000	4,212,000
Amount of gains reclassified to earnings	(3,058,000)	0
Net period other comprehensive (loss) income	(2,964,000)	4,212,000
Balance at end of period	0	2,964,000	(1,248,000)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Balance at beginning of period	(136,820,000)	(78,048,000)	(16,388,000)
Net period other comprehensive (loss) income	(39,564,000)	(58,772,000)	(61,660,000)
Balance at end of period	(176,384,000)	(136,820,000)	$ (78,048,000)
Tax benefit or provision in AOCI	$ 0	$ 0

EARNINGS PER SHARE - COMPUTATIO

EARNINGS PER SHARE - COMPUTATION OF BASIC AND DILUTED EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Numerator: Basic
Net earnings									$ 172,013	$ 120,487	$ 148,359
Net earnings attributable to redeemable noncontrolling interests									(562)	(104)	(595)
Net earnings attributable to Match Group, Inc. shareholders	$ 73,811	$ 56,410	$ 34,078	$ 7,152	$ 35,593	$ 35,259	$ 23,325	$ 26,206	171,451	120,383	147,764
Numerator: Diluted
Net earnings									172,013	120,487	148,359
Net earnings attributable to redeemable noncontrolling interests									(562)	(104)	(595)
Net earnings attributable to Match Group, Inc. shareholders									$ 171,451	$ 120,383	$ 147,764
Denominator: Basic
Basic weighted average common shares outstanding (in shares)									251,522	174,784	160,756
Denominator: Diluted
Basic weighted average common shares outstanding (in shares)									251,522	174,784	160,756
Dilutive securities including subsidiary denominated equity, stock options and RSU awards (in shares)									18,203	10,150	7,323
Dilutive weighted average common shares outstanding (in shares)									269,725	184,934	168,079
Earnings per share attributable to Match Group, Inc. shareholders
Basic (in usd per share)	$ 0.29	$ 0.22	$ 0.14	$ 0.03	$ 0.17	$ 0.21	$ 0.14	$ 0.16	$ 0.68	$ 0.69	$ 0.92
Diluted (in usd per share)	$ 0.27	$ 0.21	$ 0.13	$ 0.03	$ 0.16	$ 0.20	$ 0.14	$ 0.16	$ 0.64	$ 0.65	$ 0.88
Antidilutive Securities Excluded from Computation of Earnings Per Share
Potentially dilutive securities excluded from the calculation of diluted earnings per share (in shares)									6,100	5,200
Performance-based Stock Options (PSO) and Units (PSU)
Antidilutive Securities Excluded from Computation of Earnings Per Share
Potentially dilutive securities excluded from the calculation of diluted earnings per share (in shares)									2,500	7,500

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details)	Nov. 18, 2015installmentsshares	Jul. 31, 2016USD ($)shares	Dec. 31, 2015USD ($)$ / sharesshares	Jan. 31, 2014USD ($)	Dec. 31, 2016USD ($)$ / sharesshares	Sep. 30, 2016USD ($)	Sep. 30, 2015USD ($)	Nov. 24, 2015USD ($)	Dec. 31, 2016USD ($)installments$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award
Number of active stock-based compensation plans									1
Shares available for grant (in shares)					5,000,000				5,000,000
Equity awards outstanding, including historical plans and subsidiary awards granted prior to IPO (in shares)					39,500,000				39,500,000
Term of share-based compensation plan (in years)										10 years
Unrecognized compensation cost related to all equity awards | $					$ 90,600,000				$ 90,600,000
Weighted-average period of recognition (in years)									2 years 8 months
Tax benefit recognized related to stock-based compensation | $									$ 16,400,000	$ 16,900,000	$ 7,900,000
Number of stock options outstanding			34,832,000		33,646,000				33,646,000	34,832,000
Intrinsic value of stock options exercised | $									$ 37,300,000	$ 5,700,000	$ 10,700,000
Number of stock options granted during period									8,710,000	21,100,000	5,600,000
Weighted average fair value of stock options granted with exercise price equal to market price of common stock (in dollars per share) | $ / shares			$ 3.46		$ 2.98				$ 2.98	$ 3.46	$ 5.21
Number of stock options granted in period with exercise price greater than market price									0	0	0
Cash received from stock option exercises | $			$ 13,900,000					$ 0	$ 39,700,000		$ 0
Tax benefit realized from stock option exercises | $			100,000					$ 1,200,000	$ 100,000		$ 1,700,000
Vesting period of subsidiary denominated awards (in years)									4 years
Common shares issued to settle subsidiary denominated awards (in shares)		1,700,000
Payment of withholding taxes related to settlement of subsidiary denominated awards | $		$ 22,800,000
Aggregate intrinsic value of subsidiary denominated equity awards | $			$ 246,300,000		$ 329,100,000				$ 329,100,000	$ 246,300,000
Aggregate intrinsic value of subsidiary denominated equity awards related to vested shares | $					250,400,000				250,400,000
Aggregate intrinsic value of subsidiary denominated equity awards related to unvested shares | $					78,700,000				$ 78,700,000
Aggregate number of shares required to settle subsidiary equity awards at current estimated fair values									19,200,000	18,200,000
Aggregate number of shares required to settle subsidiary equity awards at current estimated fair values, giving effect to withholding taxes									9,600,000	9,100,000
Estimated amount of payment of withholding taxes related to settlement of subsidiary equity awards at current estimated fair value | $									$ 164,600,000	$ 123,200,000
Assumed withholding rate									50.00%	50.00%
Incremental aggregate shares required to settle award for each 10% increase in fair value estimate of subsidiary (in shares)									2,700,000
Incremental compensation cost | $						$ 6,800,000	$ 7,700,000
Vested equity awards settled in cash | $					$ 23,400,000	$ 13,400,000
Fair value of equity award to non-employee | $									$ 14,300,000
Chairman and Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award
Number of stock options granted during period	1,800,000
Tinder
Share-based Compensation Arrangement by Share-based Payment Award
Subsequent liquidity events (in months)									18 months
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award
Number of annual vesting installments | installments									4
Vesting period (in years)									4 years
Contractual term of awards (in years)									10 years
Expected volatility									27.00%	28.00%	29.00%
Risk-free interest rate									1.30%	1.30%	1.30%
Dividend yield									0.00%	0.00%	0.00%
Stock Options | Chairman and Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award
Number of annual vesting installments | installments	4
Vesting period (in years)	4 years
Contractual term of awards (in years)	10 years
Expected volatility	27.00%
Risk-free interest rate	2.30%
Dividend yield	0.00%
Stock Options | IAC
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)									4 years
Number of stock options outstanding					400,000				400,000
Contractual term of awards (in years)									10 years
Number of stock options granted during period									100,000	0	0
Stock Options | IAC | Former Chief Executive Officer
Share-based Compensation Arrangement by Share-based Payment Award
Incremental compensation cost | $				$ 7,400,000
Stock Options | Period One
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rights percentage for each installment period									25.00%
Stock Options | Period Two
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rights percentage for each installment period									25.00%
Stock Options | Period Three
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rights percentage for each installment period									25.00%
Stock Options | Period Four
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rights percentage for each installment period									25.00%
Performance Options
Share-based Compensation Arrangement by Share-based Payment Award
Number of stock options outstanding					4,900,000				4,900,000
Number of performance-based options expected to vest in future periods					100,000				100,000
RSUs and PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (in usd per share) | $ / shares			$ 14.52						$ 12.65
Fair value of equity awards other than options vested during period | $									$ 1,100,000
Number of equity awards other than options granted during period											0
Number of equity awards other than options outstanding											0
Number of equity awards other than options vested during period										0
RSUs and PSUs | IAC
Share-based Compensation Arrangement by Share-based Payment Award
Number of equity awards other than options granted during period									100,000	700,000	0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)									3 years
Weighted average grant date fair value of market-based awards (in usd per share) | $ / shares									$ 16.32
Number of equity awards other than options granted during period									229,000
Number of equity awards other than options outstanding			373,000		539,000				539,000	373,000
Number of equity awards other than options vested during period									63,000
PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Number of annual vesting installments | installments									2
Vesting period (in years)									2 years
Weighted average grant date fair value of market-based awards (in usd per share) | $ / shares									$ 10.11
Number of equity awards other than options granted during period									330,000
Number of equity awards other than options outstanding			0		165,000				165,000	0
Number of equity awards other than options vested during period									0
Market-Based Awards
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (in usd per share) | $ / shares			$ 2.15						$ 1.77
Fair value of equity awards other than options vested during period | $									$ 100,000
Number of equity awards other than options granted during period									1,465,000		0
Number of equity awards other than options outstanding			117,000		1,536,000				1,536,000	117,000
Number of equity awards other than options vested during period									7,000	0	0

STOCK-BASED COMPENSATION - SCHE

STOCK-BASED COMPENSATION - SCHEDULE OF CHANGES IN OUTSTANDING STOCK OPTIONS (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shares
Balance at beginning of period (in shares)	34,832
Granted (in shares)	8,710	21,100	5,600
Exercised (in shares)	(4,753)
Forfeited (in shares)	(5,129)
Expired (in shares)	(14)
Balance at end of period (in shares)	33,646	34,832
Options exercisable (in shares)	11,930
Weighted Average Exercise Price
Balance at beginning of period (in usd per share)	$ 12.08
Granted (in usd per share)	11.46
Exercised (in usd per share)	8.36
Forfeited (in usd per share)	12.96
Expired (in usd per share)	11.06
Balance at end of period (in usd per share)	12.31	$ 12.08
Options exercisable (in usd per share)	$ 10.95
Weighted Average Remaining Contractual Term (In Years)
Weighted average contractual term at period end (in years)	7 years 6 months
Options exercisable (in years)	5 years 5 months
Aggregate Intrinsic Value
Aggregate intrinsic value at period end (in usd)	$ 161,423
Options exercisable (in usd)	$ 73,373

STOCK-BASED COMPENSATION - SC83

STOCK-BASED COMPENSATION - SCHEDULE OF STOCK OPTIONS OUTSTANDING AND EXERCISABLE (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Options Outstanding
Outstanding at December 31, 2016 (in shares) | shares	33,646
Weighted- average remaining contractual life (in years)	7 years 6 months
Weighted-average exercise price (in usd per share)	$ 12.31
Options Exercisable
Exercisable at December 31, 2016 (in shares) | shares	11,930
Weighted-average remaining contractual life (in years)	5 years 5 months
Weighted-average exercise price (in usd per share)	$ 10.95
$0.01 to $5.00
Information about stock options outstanding and exercisable
Range of exercise prices, lower limit (in usd per share)	0.01
Range of exercise prices, upper limit (in usd per share)	$ 5
Options Outstanding
Outstanding at December 31, 2016 (in shares) | shares	925
Weighted- average remaining contractual life (in years)	3 years 1 month
Weighted-average exercise price (in usd per share)	$ 4.11
Options Exercisable
Exercisable at December 31, 2016 (in shares) | shares	925
Weighted-average remaining contractual life (in years)	3 years 1 month
Weighted-average exercise price (in usd per share)	$ 4.11
$5.01 to $10.00
Information about stock options outstanding and exercisable
Range of exercise prices, lower limit (in usd per share)	5.01
Range of exercise prices, upper limit (in usd per share)	$ 10
Options Outstanding
Outstanding at December 31, 2016 (in shares) | shares	1,210
Weighted- average remaining contractual life (in years)	1 year 8 months
Weighted-average exercise price (in usd per share)	$ 8
Options Exercisable
Exercisable at December 31, 2016 (in shares) | shares	1,210
Weighted-average remaining contractual life (in years)	1 year 8 months
Weighted-average exercise price (in usd per share)	$ 8
$10.01 to $15.00
Information about stock options outstanding and exercisable
Range of exercise prices, lower limit (in usd per share)	10.01
Range of exercise prices, upper limit (in usd per share)	$ 15
Options Outstanding
Outstanding at December 31, 2016 (in shares) | shares	26,136
Weighted- average remaining contractual life (in years)	7 years 6 months
Weighted-average exercise price (in usd per share)	$ 12.09
Options Exercisable
Exercisable at December 31, 2016 (in shares) | shares	8,707
Weighted-average remaining contractual life (in years)	5 years 8 months
Weighted-average exercise price (in usd per share)	$ 11.53
$15.01 to $20.00
Information about stock options outstanding and exercisable
Range of exercise prices, lower limit (in usd per share)	15.01
Range of exercise prices, upper limit (in usd per share)	$ 20
Options Outstanding
Outstanding at December 31, 2016 (in shares) | shares	5,375
Weighted- average remaining contractual life (in years)	8 years 11 months
Weighted-average exercise price (in usd per share)	$ 15.75
Options Exercisable
Exercisable at December 31, 2016 (in shares) | shares	1,088
Weighted-average remaining contractual life (in years)	8 years 8 months
Weighted-average exercise price (in usd per share)	$ 15.44

STOCK-BASED COMPENSATION - SC84

STOCK-BASED COMPENSATION - SCHEDULE OF WEIGHTED AVERAGE ASSUMPTIONS (Details) - Stock Options	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award
Expected volatility	27.00%	28.00%	29.00%
Risk-free interest rate	1.30%	1.30%	1.30%
Expected term (in years)	4 years 9 months	4 years 1 month 12 days	4 years 2 months 12 days
Dividend yield	0.00%	0.00%	0.00%

STOCK-BASED COMPENSATION - SC85

STOCK-BASED COMPENSATION - SCHEDULE OF RESTRICTED STOCK UNITS AND PERFORMANCE STOCK UNITS (Details) - $ / shares	1 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
RSUs and PSUs
Shares
Balance at beginning of period (in shares)			0
Granted (in shares)				0
Vested (in shares)			0
Balance at end of period (in shares)				0
Weighted Average Grant Date Fair Value
Granted (in usd per share)	$ 14.52	$ 12.65
RSUs
Shares
Balance at beginning of period (in shares)		373,000
Granted (in shares)		229,000
Vested (in shares)		(63,000)
Forfeited (in shares)		0
Balance at end of period (in shares)	373,000	539,000	373,000
Weighted Average Grant Date Fair Value
Balance at beginning of period (in usd per share)		$ 14.52
Granted (in usd per share)		16.32
Vested (in usd per share)		15.12
Forfeited (in usd per share)		0
Balance at end of period (in usd per share)	$ 14.52	$ 15.21	$ 14.52
PSUs
Shares
Balance at beginning of period (in shares)		0
Granted (in shares)		330,000
Vested (in shares)		0
Forfeited (in shares)		(165,000)
Balance at end of period (in shares)	0	165,000	0
Weighted Average Grant Date Fair Value
Balance at beginning of period (in usd per share)		$ 0
Granted (in usd per share)		10.11
Vested (in usd per share)		0
Forfeited (in usd per share)		10.11
Balance at end of period (in usd per share)	$ 0	$ 10.11	$ 0

STOCK-BASED COMPENSATION - SC86

STOCK-BASED COMPENSATION - SCHEDULE OF MARKET-BASED AWARDS (Details) - Market-Based Awards - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Shares
Balance at beginning of period (in shares)	117,000
Granted (in shares)	1,465,000		0
Vested (in shares)	(7,000)	0	0
Forfeited (in shares)	(39,000)
Balance at end of period (in shares)	1,536,000	117,000
Weighted Average Grant Date Price
Balance at beginning of period (in usd per share)	$ 12
Granted (in usd per share)	10.60
Vested (in usd per share)	12
Forfeited (in usd per share)	12
Balance at end of period (in usd per share)	$ 10.66	$ 12

SEGMENT INFORMATION - SCHEDULE

SEGMENT INFORMATION - SCHEDULE OF SEGMENT REPORTING INFORMATION (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Sep. 30, 2015USD ($)	Jun. 30, 2015USD ($)	Mar. 31, 2015USD ($)	Dec. 31, 2016USD ($)segment	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)
Segment Reporting [Abstract]
Number of operating segments | segment									2
Number of reportable segments | segment									2
Segment Reporting Information
Revenue	$ 319,677	$ 316,447	$ 301,119	$ 285,283	$ 267,574	$ 268,971	$ 248,817	$ 235,069	$ 1,222,526	$ 1,020,431	$ 888,268
Operating income (loss)	111,298	$ 91,754	$ 73,668	$ 29,188	67,638	$ 58,356	$ 40,522	$ 27,040	305,908	193,556	228,567
Adjusted EBITDA									403,955	278,667	273,448
Segment assets	518,665				340,209				518,665	340,209
Capital expenditures									48,903	29,156	21,793
Dating
Segment Reporting Information
Revenue									1,118,110	909,705	836,458
Operating income (loss)									315,549	212,981	253,725
Adjusted EBITDA									403,380	284,554	289,287
Segment assets	487,989				301,452				487,989	301,452
Capital expenditures									46,098	25,246	19,734
Non-dating
Segment Reporting Information
Revenue									104,416	110,726	51,810
Operating income (loss)									(9,641)	(19,425)	(25,158)
Adjusted EBITDA									575	(5,887)	(15,839)
Segment assets	$ 30,676				$ 38,757				30,676	38,757
Capital expenditures									$ 2,805	$ 3,910	$ 2,059

SEGMENT INFORMATION - SCHEDUL88

SEGMENT INFORMATION - SCHEDULE OF REVENUE AND LONG-LIVED ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue and Long-lived Assets by Geography
Revenue	$ 319,677	$ 316,447	$ 301,119	$ 285,283	$ 267,574	$ 268,971	$ 248,817	$ 235,069	$ 1,222,526	$ 1,020,431	$ 888,268
Long-lived assets (excluding goodwill and intangible assets)	69,728				48,067				69,728	48,067
United States
Revenue and Long-lived Assets by Geography
Revenue									775,454	695,149	578,139
Long-lived assets (excluding goodwill and intangible assets)	48,445				28,169				48,445	28,169
All Other Countries
Revenue and Long-lived Assets by Geography
Revenue									447,072	325,282	$ 310,129
Long-lived assets (excluding goodwill and intangible assets)	21,283				19,898				21,283	19,898
Geographic Concentration Risk | Long-lived Assets (excluding goodwill and intangible assets) | France
Revenue and Long-lived Assets by Geography
Long-lived assets (excluding goodwill and intangible assets)	$ 14,300				$ 14,500				$ 14,300	$ 14,500

SEGMENT INFORMATION - SCHEDUL89

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF ADJUSTED EBITDA TO OPERATING INCOME (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Other Significant Reconciling Item
Stock-based compensation									$ 52,988	$ 50,083	$ 20,851
Depreciation									31,227	25,983	25,547
Amortization of intangibles									23,029	20,101	11,395
Acquisition-related contingent consideration fair value adjustments									(9,197)	(11,056)	(12,912)
Adjusted EBITDA									403,955	278,667	273,448
Operating income	$ 111,298	$ 91,754	$ 73,668	$ 29,188	$ 67,638	$ 58,356	$ 40,522	$ 27,040	305,908	193,556	228,567
Interest expense—third party									(82,214)	(18,049)	0
Interest expense—related party									0	(8,009)	(25,541)
Other income, net									7,892	11,887	12,610
Earnings before income taxes									231,586	179,385	215,636
Income tax provision									(59,573)	(58,898)	(67,277)
Net earnings	73,989	56,704	34,101	7,219	35,739	35,437	23,431	25,880	172,013	120,487	148,359
Net earnings attributable to redeemable noncontrolling interests									(562)	(104)	(595)
Net earnings attributable to Match Group, Inc. shareholders	$ 73,811	$ 56,410	$ 34,078	$ 7,152	$ 35,593	$ 35,259	$ 23,325	$ 26,206	171,451	120,383	147,764
Dating
Segment Reporting, Other Significant Reconciling Item
Stock-based compensation									52,370	49,401	19,543
Depreciation									27,726	19,791	21,502
Amortization of intangibles									16,932	13,437	7,429
Acquisition-related contingent consideration fair value adjustments									(9,197)	(11,056)	(12,912)
Adjusted EBITDA									403,380	284,554	289,287
Operating income									315,549	212,981	253,725
Non-dating
Segment Reporting, Other Significant Reconciling Item
Stock-based compensation									618	682	1,308
Depreciation									3,501	6,192	4,045
Amortization of intangibles									6,097	6,664	3,966
Acquisition-related contingent consideration fair value adjustments									0	0	0
Adjusted EBITDA									575	(5,887)	(15,839)
Operating income									$ (9,641)	$ (19,425)	$ (25,158)

SEGMENT INFORMATION - SCHEDUL90

SEGMENT INFORMATION - SCHEDULE OF RECONCILIATION OF SEGMENT ASSETS TO TOTAL ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Asset Reconciling Item
Segment assets	$ 518,665	$ 340,209
Goodwill	1,280,843	1,292,775	$ 793,763
Indefinite-lived intangible assets	238,361	243,697
Definite-lived intangible assets	10,809	32,711
TOTAL ASSETS	2,048,678	1,909,392
Dating
Segment Reporting, Asset Reconciling Item
Segment assets	487,989	301,452
Goodwill	1,206,447	1,218,380	718,129
Indefinite-lived intangible assets	214,461	219,797
Definite-lived intangible assets	3,221	19,026
TOTAL ASSETS	1,912,118	1,758,655
Non-dating
Segment Reporting, Asset Reconciling Item
Segment assets	30,676	38,757
Goodwill	74,396	74,395	$ 75,634
Indefinite-lived intangible assets	23,900	23,900
Definite-lived intangible assets	7,588	13,685
TOTAL ASSETS	$ 136,560	$ 150,737

COMMITMENTS - SCHEDULE OF FUTUR

COMMITMENTS - SCHEDULE OF FUTURE MINIMUM PAYMENTS UNDER OPERATING LEASE AGREEMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
2,017	$ 12,066
2,018	11,479
2,019	7,991
2,020	7,527
2,021	6,401
Thereafter	17,941
Total	63,405
Expenses charged to operations under operating lease agreements	20,300	$ 13,900	$ 14,700
Purchase Obligation
Other Commitments [Line Items]
Purchase obligation related to web hosting services due in 2017	10,000
Purchase obligation related to web hosting services due in 2018	10,000
Surety Bond
Other Commitments [Line Items]
Funding commitments	$ 100

CONTINGENCIES (Details)

CONTINGENCIES (Details)	12 Months Ended
	Dec. 31, 2016lawsuit
Commitments and Contingencies Disclosure [Abstract]
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

SUPPLEMENTAL CASH FLOW INFORM93

SUPPLEMENTAL CASH FLOW INFORMATION - SCHEDULE OF SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	Nov. 16, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Cash Flow Information [Abstract]
Acquisition-related contingent consideration		$ 200	$ 27,400	$ 300
Cash paid (received) during the year for:
Interest		82,494	8,696	7,017
Income tax payments, including amounts paid to IAC for Match Group's share of IAC's consolidated tax liability		44,733	46,657	68,905
Income tax refunds		$ (962)	$ (1,583)	$ (3,826)
Senior Notes | Debt Conversion, Private Exchange Offer upon IPO | IAC 2012 Senior Notes | IAC
Long-term Debt
Debt instrument exchanged amount, original debt	$ 445,300
Senior Notes | Debt Conversion, Private Exchange Offer upon IPO | Match Group Senior Notes
Long-term Debt
Debt instrument exchanged amount, new debt	$ 445,200

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Thousands, shares in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction
Dividends				$ 1,467,768
Cash dividends			$ 0	1,022,500	$ 0
IAC | Senior Notes | 4.75% Senior Notes, due December 15, 2022
Related Party Transaction
Senior notes	$ 445,300	$ 445,300		445,300
IAC
Related Party Transaction
Allocated general and administrative costs				6,900	6,600
Interest income from related party				3,800	2,100
Dividends		1,500,000
Cash dividends		$ 1,000,000
IAC | Services Agreement
Related Party Transaction
Amount of related party transaction	$ 700		$ 11,800
Services agreement expiration period following IPO (in years)			1 year
Services agreement automatic renewal periods (in years)			1 year
IAC | Tax Sharing Agreement
Related Party Transaction
Amount of related party transaction			$ 19,900
Tax receivable due from IAC			$ 9,000
IAC | Employee Matters Agreement
Related Party Transaction
Minimum parent company ownership to participate in Employee Matters Agreement (percentage)			80.00%
Shares issued pursuant to employee matters agreement (in shares)			1
Shares issued as reimbursement for exercise and settlement of equity awards denominated in shares of subsidiary (in shares)			0.5
Shares issued as reimbursement for exercise and vesting of equity awards denominated in shares of parent (in shares)			0.5
IAC | Subordinated Loan Facility
Related Party Transaction
Minimum maturity period of subordinated loan facility following maturity of Match Group credit agreement (in days)			90 days
IAC | Leased Office Space
Related Party Transaction
Amount of related party transaction				1,700	1,000
IAC Subsidiary | Leased Data Center Space
Related Party Transaction
Amount of related party transaction			$ 1,200	$ 1,200	$ 1,200

RELATED PARTY TRANSACTIONS - SC

RELATED PARTY TRANSACTIONS - SCHEDULE OF EQUITY METHOD INVESTMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction
Net (increase) decrease in IAC's investment in the Match Group	$ (88,851)	$ 91,437
IAC | IAC
Related Party Transaction
Capital contribution from IAC to partially fund the acquisition of PlentyOfFish	(155,000)	0
Cash transfers to IAC related to its centrally managed U.S. treasury management function, acquisitions and cash expenses paid by IAC on behalf of Match Group, net	126,275	165,782
Taxes	(57,041)	(54,761)
Interest income (expense), net	3,813	(12,936)
Allocation of general and administrative expense	(6,898)	(6,648)
Net (increase) decrease in IAC's investment in the Match Group	$ (88,851)	$ 91,437

BENEFIT PLANS (Details)

BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Employee contribution limit per calendar year (as a percent of pre-tax earnings, up to statutory limit)	50.00%
Employer contribution limit per calendar year (as a percent of compensation, up to statutory limit)	3.00%
Employer contribution per dollar employee contributes up to contribution limit (as a percent)	50.00%	50.00%	50.00%
United States
Defined Contribution Plan Disclosure
Employer matching contributions during period	$ 2.4	$ 2.1	$ 1.6
All Other Countries
Defined Contribution Plan Disclosure
Employer matching contributions during period	$ 1.9	$ 2	$ 2.1

STREAMLINING OF TECHNOLOGY SY97

STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS - SCHEDULE OF RESTRUCTURING RESERVE BY TYPE OF COST (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Restructuring Reserve
Charges incurred	$ 4,921	$ 16,767
Dating
Restructuring Reserve
Restructuring reserve accrual, beginning of period	3,577	1,728
Charges incurred	4,921	16,767
Payments made	(7,248)	(14,918)
Restructuring reserve accrual, end of period	1,250	3,577
Dating | Severance
Restructuring Reserve
Restructuring reserve accrual, beginning of period	3,013	795
Charges incurred	345	8,350
Payments made	(2,404)	(6,132)
Restructuring reserve accrual, end of period	954	3,013
Dating | Professional Fees & Other
Restructuring Reserve
Restructuring reserve accrual, beginning of period	564	933
Charges incurred	4,576	8,417
Payments made	(4,844)	(8,786)
Restructuring reserve accrual, end of period	$ 296	$ 564

STREAMLINING OF TECHNOLOGY SY98

STREAMLINING OF TECHNOLOGY SYSTEMS AND CONSOLIDATION OF EUROPEAN OPERATIONS - SCHEDULE OF RESTRUCTURING RESERVE BY COSTS IN THE STATEMENT OF OPERATIONS (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)entity	Dec. 31, 2015USD ($)
Restructuring Cost and Reserve
Charges incurred	$ 4,921	$ 16,767
Europe
Restructuring Cost and Reserve
Number of locations prior to European consolidation | entity	7
Number of locations after European consolidation | entity	3
Cost of Revenue
Restructuring Cost and Reserve
Charges incurred	$ 566	2,947
Selling and Marketing Expense
Restructuring Cost and Reserve
Charges incurred	560	1,678
General and Administrative Expense
Restructuring Cost and Reserve
Charges incurred	1,647	8,160
Product Development Expense
Restructuring Cost and Reserve
Charges incurred	2,148	3,982
Dating
Restructuring Cost and Reserve
Charges incurred	$ 4,921	$ 16,767

CONSOLIDATED AND COMBINED FIN99

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS - SCHEDULE OF OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Other current assets:
Prepaid expenses	$ 14,382	$ 18,983
Other	29,083	20,066
Other current assets	$ 43,465	$ 39,049

CONSOLIDATED AND COMBINED FI100

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS - SCHEDULE OF PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property and equipment, net:
Property and equipment, gross	$ 154,223	$ 118,711
Accumulated depreciation and amortization	(84,495)	(70,644)
Property and equipment, net	69,728	48,067
Computer Equipment and Capitalized Software
Property and equipment, net:
Property and equipment, gross	120,906	100,325
Leasehold Improvements
Property and equipment, net:
Property and equipment, gross	20,742	11,342
Furniture and Other Equipment
Property and equipment, net:
Property and equipment, gross	5,788	4,040
Projects in Progress
Property and equipment, net:
Property and equipment, gross	$ 6,787	$ 3,004

CONSOLIDATED AND COMBINED FI101

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS - SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$ 35,135	$ 30,012
Accrued advertising expense	20,812	23,201
Contingent consideration	18,972	0
Other	42,572	65,343
Accrued expenses and other current liabilities	$ 117,491	$ 118,556

CONSOLIDATED AND COMBINED FI102

CONSOLIDATED AND COMBINED FINANCIAL STATEMENT DETAILS - SCHEDULE OF OTHER INCOME (EXPENSE), NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other income (expense), net:
Foreign currency exchange gains, net	$ 19,955	$ 2,387	$ 2,583
Foreign currency exchange gain related to Euro denominated long-term debt - related party	0	7,558	8,307
Interest income	633	4,715	2,898
Other	(12,696)	(2,773)	(1,178)
Other income, net	$ 7,892	$ 11,887	$ 12,610

QUARTERLY RESULTS (UNAUDITED103

QUARTERLY RESULTS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 319,677	$ 316,447	$ 301,119	$ 285,283	$ 267,574	$ 268,971	$ 248,817	$ 235,069	$ 1,222,526	$ 1,020,431	$ 888,268
Cost of revenue	62,561	61,161	56,547	53,677	46,870	47,636	44,529	38,953	233,946	177,988	120,024
Operating income	111,298	91,754	73,668	29,188	67,638	58,356	40,522	27,040	305,908	193,556	228,567
Net earnings	73,989	56,704	34,101	7,219	35,739	35,437	23,431	25,880	172,013	120,487	148,359
Net earnings attributable to Match Group, Inc. shareholders	$ 73,811	$ 56,410	$ 34,078	$ 7,152	$ 35,593	$ 35,259	$ 23,325	$ 26,206	$ 171,451	$ 120,383	$ 147,764
Per share information attributable to the Match Group, Inc. shareholders:
Basic (in usd per share)	$ 0.29	$ 0.22	$ 0.14	$ 0.03	$ 0.17	$ 0.21	$ 0.14	$ 0.16	$ 0.68	$ 0.69	$ 0.92
Diluted (in usd per share)	$ 0.27	$ 0.21	$ 0.13	$ 0.03	$ 0.16	$ 0.20	$ 0.14	$ 0.16	$ 0.64	$ 0.65	$ 0.88

SCHEDULE II - VALUATION AND 104

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for doubtful accounts
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	$ 1,739	$ 1,133	$ 856
Charges to Earnings	112	656	114
Charges to Other Accounts	28	87	384
Deductions	(949)	(137)	(221)
Balance at End of Period	930	1,739	1,133
Deferred tax valuation allowance
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	23,244	24,805	23,202
Charges to Earnings	(419)	300	1,286
Charges to Other Accounts	1,059	(1,861)	317
Deductions	0	0	0
Balance at End of Period	23,884	23,244	24,805
Other reserves
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	2,514	2,098	2,203
Balance at End of Period	$ 2,822	$ 2,514	$ 2,098