GUE Liquidation Companies 10-Q/A 26 Feb 18 2017 Q3 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 03, 2017
Document and Entity Information
Entity Registrant Name	FTD Companies, Inc.
Entity Central Index Key	1,575,360
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	true
Amendment Description	Amended for a calculation error in the determination for goodwill impairment
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		27,546,854
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Sep. 30, 2017	[2]	Dec. 31, 2016
Current assets:
Cash and cash equivalents		$ 27,845	[1]	$ 81,002
Accounts receivable, net of allowances of $4,675 and $4,962 as of September 30, 2017 and December 31, 2016, respectively		24,528		26,659
Inventories		30,827		24,996
Prepaid expenses and other current assets		10,959		13,697
Total current assets		94,159		146,354
Property and equipment, net		42,582		57,559
Intangible assets, net		234,889		272,798
Goodwill		403,131		463,465
Other assets		21,387		22,138
Total assets		796,148		962,314
Current liabilities:
Accounts payable		39,602		70,254
Accrued liabilities		45,309		68,274
Accrued compensation		12,988		19,165
Deferred revenue		5,776		4,911
Income taxes payable		726		2,005
Current portion of long-term debt		20,000		20,000
Total current liabilities		124,401		184,609
Long-term debt		232,326		256,306
Deferred tax liabilities, net		69,275		85,932
Other liabilities		6,527		7,740
Total liabilities		432,529		534,587
Commitments and contingencies (Note 14)
Stockholders’ equity:
Preferred stock, 5,000,000 shares, par value $0.0001, authorized; no shares issued and outstanding		0		0
Common stock, 60,000,000 shares, par value $0.0001, authorized; 29,977,751 and 29,731,189 shares issued as of September 30, 2017 and December 31, 2016, respectively		3		3
Treasury stock, 2,430,897 shares as of September 30, 2017 and December 31, 2016		(65,221)		(65,221)
Additional paid-in capital		702,053		694,773
Accumulated deficit		(230,771)		(150,191)
Accumulated other comprehensive loss		(42,445)		(51,637)
Total stockholders’ equity	[3]	363,619		427,727
Total liabilities and stockholders’ equity		$ 796,148		$ 962,314
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2017	[1]	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 4,675		$ 4,962
Preferred stock, shares authorized	5,000,000		5,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Preferred stock, shares issued	0		0
Preferred stock, shares outstanding	0		0
Common stock, shares authorized	60,000,000		60,000,000
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Common stock, shares issued	29,977,751		29,731,189
Treasury stock, shares issued	2,430,897		2,430,897
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	[1]	Sep. 30, 2016	Sep. 30, 2017	[1]	Sep. 30, 2016
Revenues:
Products	$ 131,361		$ 142,451	$ 705,553		$ 737,991
Services	29,943		30,428	100,390		103,341
Total revenues	161,304		172,879	805,943		841,332
Operating expenses:
Cost of revenues—products	98,895		103,653	489,704		517,811
Cost of revenues—services	4,280		4,405	13,024		13,757
Sales and marketing	36,450		35,012	181,570		168,885
General and administrative	27,656		25,980	83,450		84,113
Amortization of intangible assets	3,820		15,240	11,459		45,873
Restructuring and other exit costs	1,113		612	2,057		2,230
Impairment of goodwill, intangible assets, and other long-lived assets	105,735		0	105,735	[2]	0
Total operating expenses	277,949		184,902	886,999		832,669
Operating income/(loss)	(116,645)		(12,023)	(81,056)		8,663
Interest income	122		135	359		410
Interest expense	(2,721)		(2,429)	(7,671)		(7,273)
Other income/(expense), net	126		(9)	324		1,804
Income/(loss) before income taxes	(119,118)		(14,326)	(88,044)		3,604
Provision for/(benefit from) income taxes	(19,799)		(4,057)	(7,464)		347
Net income/(loss)	$ (99,319)	[3]	$ (10,269)	$ (80,580)	[2],[3],[4]	$ 3,257
Earnings/(loss) per common share:
Basic earnings/(loss) per share (in dollars per share)	$ (3.61)		$ (0.37)	$ (2.93)		$ 0.12
Diluted earning/(loss) per share (in dollars per share)	$ (3.61)		$ (0.37)	$ (2.93)		$ 0.12
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017	[1]	Sep. 30, 2016	Sep. 30, 2017	[1]	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income/(loss)	$ (99,319)	[2]	$ (10,269)	$ (80,580)	[2],[3],[4]	$ 3,257
Other comprehensive income/(loss):
Foreign currency translation	3,089		(2,633)	8,935		(13,151)
Cash flow hedges:
Changes in net gains on derivatives, net of tax of $55 and $54 for the three months ended September 30, 2017 and 2016, respectively, and $162 and $147 for the nine months ended September 30, 2017 and 2016, respectively	85		86	257		236
Other comprehensive income/(loss)	3,174		(2,547)	9,192	[4]	(12,915)
Total comprehensive loss	$ (96,145)		$ (12,816)	$ (71,388)		$ (9,658)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Changes in net gains on cash flow hedge derivatives, tax	$ 55	[1]	$ 54	$ 162	[1]	$ 147
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - 9 months ended Sep. 30, 2017 - USD ($) shares in Thousands, $ in Thousands		Total		Common Stock	Treasury Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit
Balance at the beginning of the period at Dec. 31, 2016		$ 427,727	[1]	$ 3	$ (65,221)	$ 694,773	$ (51,637)	$ (150,191)	[1]
Balance at the beginning of the period (in shares) at Dec. 31, 2016				29,731	(2,431)
Increase (Decrease) in Equity
Net loss	[1]	(80,580)	[2],[3],[4]					(80,580)
Other comprehensive income		9,192	[1],[2]				9,192
Stock-based compensation		8,221	[1]			8,221
Vesting of restricted stock units and related repurchases of common stock		(1,983)	[1]			(1,983)
Vesting of restricted stock units and related repurchases of common stock (in shares)				186
Issuance of common stock through employee stock purchase plan		1,042	[1]			1,042
Issuance of common stock through employee stock purchase plan (in shares)				61
Balance at the end of the period at Sep. 30, 2017		$ 363,619	[1],[5]	$ 3	$ (65,221)	$ 702,053	$ (42,445)	$ (230,771)	[1]
Balance at the end of the period (in shares) at Sep. 30, 2017				29,978	(2,431)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[5]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONDENSED CONSOLIDATED STATEME8

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016
Cash flows from operating activities:
Net income/(loss)	$ (80,580)	[1],[2],[3],[4]	$ 3,257
Adjustments to reconcile net income/(loss) to net cash used for operating activities:
Depreciation and amortization	27,778	[3]	63,502
Impairment of goodwill, intangible assets, and other long-lived assets	105,735	[2],[3]	0
Stock-based compensation	8,221	[3]	10,803
Provision for doubtful accounts receivable	1,515	[3]	2,936
Amortization of debt issuance costs	1,020	[3]	1,020
Impairment of Long-Lived Assets Held-for-use	0	[3]	398
Deferred taxes, net	(17,314)	[3]	(14,519)
Gains on life insurance	0	[3]	(1,583)
Other, net	(95)	[3]	76
Changes in operating assets and liabilities:
Accounts receivable, net	923	[3]	(1,791)
Inventories	(5,770)	[3]	(2,025)
Prepaid expenses and other assets	4,139	[3]	5,623
Accounts payable and accrued liabilities	(62,235)	[3]	(71,932)
Deferred revenue	750	[3]	1,037
Income taxes receivable or payable	(1,033)	[3]	1,882
Other liabilities	(1,198)	[3]	(2,284)
Net cash used for operating activities	(18,144)	[3]	(3,600)
Cash flows from investing activities:
Purchases of property and equipment	(10,677)	[3]	(12,018)
Proceeds from life insurance	0	[3]	1,946
Net cash used for investing activities	(10,677)	[3]	(10,072)
Cash flows from financing activities:
Proceeds from long-term debt	90,000	[3]	0
Payments on long-term debt	(115,000)	[3]	(15,000)
Exercise of stock options and purchases from employee stock plans	1,042	[3]	1,304
Repurchases of common stock withheld for taxes	(1,983)	[3]	(1,645)
Repurchases of common stock	0	[3]	(12,035)
Net cash used for financing activities	(25,941)	[3]	(27,376)
Effect of foreign currency exchange rate changes on cash and cash equivalents	1,605	[3]	(652)
Change in cash and cash equivalents	(53,157)	[3]	(41,700)
Cash and cash equivalents, beginning of period	81,002		57,892
Cash and cash equivalents, end of period	$ 27,845	[3],[5]	$ 16,192
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[5]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

DESCRIPTION OF BUSINESS, BASIS

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS	DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS Description of Business FTD Companies, Inc. (together with its subsidiaries, “FTD” or the “Company”), is a premier floral and gifting company with a vision to be the leading and most trusted floral and gifting company in the world. Our mission is to inspire, support, and delight our customers when expressing life’s most important sentiments. We provide floral, specialty foods, gift, and related products and services to consumers, retail florists, and other retail locations and companies in need of floral and gifting solutions. Our business uses the highly recognized FTD ® and Interflora ® brands, both supported by the iconic Mercury Man ® logo. While we operate primarily in the United States (“U.S.”) and the United Kingdom (“U.K.”), we have worldwide presence as our Mercury Man logo is displayed in approximately 35,000 floral shops in over 125 countries. Our diversified portfolio of brands also includes ProFlowers ® , ProPlants ® , Shari’s Berries ® , Personal Creations ® , RedEnvelope ® , Flying Flowers ® , Ink Cards ™ , Postagram ™ , and Gifts.com ™ . While floral arrangements and plants are our primary offerings, we also market and sell gift items, including gourmet-dipped berries and other specialty foods, personalized gifts, premium fresh fruit baskets, gift baskets, wine and champagne, jewelry, and spa products. The principal operating subsidiaries of FTD Companies, Inc. are Florists’ Transworld Delivery, Inc., Provide Commerce, Inc. (“Provide Commerce”), FTD.COM Inc. (“FTD.COM”), and Interflora British Unit (“Interflora”). The operations of the Company include those of its subsidiary, Interflora, Inc., of which one-third is owned by a third party. The Company’s corporate headquarters is located in Downers Grove, Illinois. The Company also maintains offices in San Diego and San Francisco, California; Woodridge, Illinois; Centerbrook, Connecticut; Sleaford, England; and Hyderabad, India; and distribution centers in various locations throughout the U.S. Basis of Presentation These condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), including those for interim financial information, and with the instructions for Quarterly Reports on Form 10-Q and Article 10 of Regulation S-X issued by the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, such financial statements do not include all of the information and note disclosures required by GAAP for complete financial statements. All significant intercompany accounts and transactions have been eliminated in consolidation. The condensed consolidated financial statements, in the opinion of management, reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair presentation of financial position and operating results for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for any future periods. The condensed consolidated balance sheet information as of December 31, 2016 was derived from the Company’s audited consolidated financial statements, which are included in the Company’s Annual Report on Form 10-K (“Form 10-K”) for the year ended December 31, 2016 , but does not include all of the disclosures required by GAAP. The condensed consolidated financial statements reflect the Company’s historical financial position, results of operations, and cash flows. The preparation of condensed consolidated financial statements in accordance with GAAP requires management to make accounting policy elections, estimates, and assumptions that affect a number of reported amounts and related disclosures in the condensed consolidated financial statements. Management bases its estimates on historical experience and assumptions that it believes are reasonable. Actual results could differ from those estimates and assumptions. The most significant areas of the condensed consolidated financial statements that require management’s judgment include the Company’s revenue recognition, goodwill, indefinite-lived intangible assets and other long-lived assets, allowance for doubtful accounts, income taxes, and legal contingencies. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Form 10-K for the year ended December 31, 2016 . Accounting Policies Refer to the Company’s audited consolidated financial statements included in the Company’s Form 10-K for the year ended December 31, 2016 for a discussion of the Company’s accounting policies, as updated below for recently adopted accounting standards. Recent Accounting Pronouncements Recently Adopted Accounting Standards In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, Inventory—Simplifying the Measurement of Inventory (Topic 330) , which changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. This ASU defines net realizable value as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The Company adopted the guidance in the first quarter of 2017 on a prospective basis, as required, with no impact on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718) . The amendments in this ASU simplify several aspects of the accounting for stock-based compensation, including the income tax consequences, the accounting for forfeitures, the classification of awards as either equity or liabilities, and the classification on the statement of cash flows. The Company adopted the guidance related to the income tax expense requirements in the first quarter of 2017 on a prospective basis. As a result, the Company recognized all excess tax benefits and tax deficiencies as income tax expense or benefit as a discrete event resulting in recognition of incremental income tax expense of $0.1 million during the three months ended September 30, 2017 and $1.5 million during the nine months ended September 30, 2017 . The Company adopted the provisions related to the classification on the statement of cash flows on a retrospective basis and prior periods have been adjusted to present the excess tax benefits/shortfalls as part of cash flows from operating activities. The result was a decrease in cash flows from operating activities and a corresponding increase in cash flows from financing activities of $0.1 million and $1.5 million , respectively, for the three and nine months ended September 30, 2017 , and a decrease in cash flows from operating activities and a corresponding increase in cash flows from financing activities of $0.7 million and $0.4 million , respectively, for the three and nine months ended September 30, 2016 . The Company elected not to change its policy on accounting for forfeitures and will continue to recognize expense based on an estimated forfeiture rate. In future periods, the adoption of this update could increase or reduce the Company’s reported income tax expense or benefit and cash flows from operating activities depending on the difference between the future price of the Company’s common stock at vesting or exercise as compared to the grant price. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Under the new guidance, an entity will recognize an impairment charge for the amount by which the carrying value of a reporting unit exceeds its fair value. This standard was scheduled to be effective for the Company for the fiscal year beginning January 1, 2020 and for interim periods within that fiscal year. Early adoption is permitted for any goodwill impairment test performed on testing dates after January 1, 2017. As the amendments within this ASU are meant to reduce the complexity surrounding the evaluation of the Company’s goodwill for impairment, the Company elected to early adopt this ASU beginning January 1, 2017. The amendments in this ASU have been and will continue to be applied to the Company’s goodwill impairment tests performed on an interim or annual basis, including the interim test which was performed as a result of a decline in the Company’s market capitalization during the third quarter of 2017. See Note 5—“Goodwill, Intangible Assets, and Other Long-Lived Assets.” Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016, and December 2016 within ASU 2015-14, ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20, respectively (collectively, “Topic 606”). Topic 606 supersedes nearly all existing revenue recognition guidance under GAAP. The core principle of Topic 606 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. In addition, new and enhanced disclosures will be required. The guidance under this topic was deferred by ASU 2015-14 and is now effective for fiscal years and interim periods beginning on or after December 15, 2017, with early adoption permitted as of the original effective date for periods beginning after December 15, 2016. The Company will adopt Topic 606 in the first quarter of 2018. The Company has reached conclusions on key accounting assessments related to the adoption of Topic 606. However, the Company is finalizing its assessment and expects the impact to be immaterial to our consolidated financial statements on an ongoing basis. The Company expects to adopt Topic 606 on a modified retrospective basis with the cumulative effect of initially applying the new guidance as an adjustment to the opening balance of retained earnings, if any adjustment is necessary. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments—Overall: Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). The updated guidance enhances the reporting model for financial instruments, and includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those years, beginning after December 15, 2017. The amendments must be applied prospectively and, although early adoption is permitted for certain measurement enhancements within this amendment, early adoption is not permitted for other aspects updated in this amendment. The Company does not anticipate that the adoption of this update will have a material impact on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) . This update requires the recognition of certain lease assets and lease liabilities on the balance sheet as well as the disclosure of key information about leasing arrangements. The amendments in this ASU require the recognition and measurement of leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients which may be elected by the Company. The amendments in this ASU will be effective for the Company for fiscal years, and the interim periods within those years, beginning after December 15, 2018, and early adoption is permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) . This update seeks to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments, including trade receivables, and other commitments to extend credit held by a reporting entity at each reporting date. The amendments require an entity to replace the incurred loss impairment methodology in current GAAP with a methodology that reflects current expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The amendments will be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which guidance is effective, which is a modified-retrospective approach. The Company does not anticipate that this update will have a material impact on its consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This update was issued to address the diversity in practice related to the classification of certain cash receipts and payments in the statement of cash flows by adding or clarifying guidance on eight specific cash flow issues. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. The amendments should be applied retrospectively to all periods presented, unless deemed impracticable, in which case, prospective application is permitted. The Company does not anticipate that the adoption of this update will have a material impact on its consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting. This update was issued to provide clarity and reduce diversity in practice as well as cost and complexity when applying the guidance in Topic 718 to the modification of terms or conditions of a share-based payment award. The amendments provide guidance on determining which changes to the terms and conditions of share-based payment awards would require an entity to apply modification accounting under Topic 718. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. The amendments will be applied prospectively. The Company does not anticipate that this update will have a material impact on its consolidated financial statements. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities . This update seeks to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP. The amendments in this update better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. For cash flow and net investment hedges as of the adoption date, this ASU requires a modified retrospective approach. The amended presentation and disclosure guidance is required only prospectively. The amendments in this ASU are effective for the Company’s fiscal year beginning after December 31, 2018, with early adoption permitted. The Company is currently assessing the timing of adoption and the impact of this update on its consolidated financial statements.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company reports its business in four reportable segments: Provide Commerce, Consumer, Florist, and International. Below is a reconciliation of segment revenues to consolidated revenues (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Products revenues: Provide Commerce $ 54,633 $ 57,112 $ 390,192 $ 390,751 Consumer 43,631 51,260 196,547 220,743 Florist 8,630 10,328 37,612 38,417 International 27,497 27,142 93,385 101,809 Segment products revenues 134,391 145,842 717,736 751,720 Services revenues: Florist 26,035 26,277 87,649 88,538 International 3,980 4,222 13,031 15,037 Segment services revenues 30,015 30,499 100,680 103,575 Intersegment eliminations (3,102 ) (3,462 ) (12,473 ) (13,963 ) Consolidated revenues $ 161,304 $ 172,879 $ 805,943 $ 841,332 Intersegment revenues represent amounts charged from one segment to the other for services provided based on order volume at a set rate per order. Intersegment revenues by segment were as follows (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Intersegment revenues: Provide Commerce $ (355 ) $ (440 ) $ (1,336 ) $ (1,707 ) Consumer (2,675 ) (2,951 ) (10,847 ) (12,022 ) Florist (72 ) (71 ) (290 ) (234 ) Total intersegment revenues $ (3,102 ) $ (3,462 ) $ (12,473 ) $ (13,963 ) Geographic revenues from sales to external customers were as follows for the periods presented (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 U.S. $ 129,827 $ 141,515 $ 699,527 $ 724,486 U.K. 31,477 31,364 106,416 116,846 Consolidated revenues $ 161,304 $ 172,879 $ 805,943 $ 841,332 Below is a reconciliation of segment operating income to consolidated operating income and income before income taxes (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Segment operating income/(loss) (a) Provide Commerce $ (6,304 ) $ (1,847 ) $ 21,686 $ 27,406 Consumer 3,225 5,019 15,460 22,326 Florist 9,552 11,362 35,757 36,722 International 3,384 3,845 11,982 15,225 Total segment operating income 9,857 18,379 84,885 101,679 Unallocated expenses (b) (11,573 ) (9,416 ) (32,428 ) (29,514 ) Impairment of goodwill, intangible assets, and other long-lived assets (105,735 ) — (105,735 ) — Depreciation expense and amortization of intangible assets (9,194 ) (20,986 ) (27,778 ) (63,502 ) Operating income/(loss) (116,645 ) (12,023 ) (81,056 ) 8,663 Interest expense, net (2,599 ) (2,294 ) (7,312 ) (6,863 ) Other income/(expense), net 126 (9 ) 324 1,804 Income/(loss) before income taxes $ (119,118 ) $ (14,326 ) $ (88,044 ) $ 3,604 (a) Segment operating income/(loss) is operating income/(loss) excluding depreciation, amortization, litigation and dispute settlement charges and gains, transaction and integration costs, restructuring and other exit costs, and impairment of goodwill, intangible assets, and other long-lived assets. In addition, stock-based and incentive compensation and general corporate expenses are not allocated to the segments. Segment operating income is prior to intersegment eliminations and excludes other income/(expense), net. (b) Unallocated expenses include various corporate costs, such as executive management, corporate finance, and legal costs. In addition, unallocated expenses include stock-based and incentive compensation, restructuring and other exit costs, transaction and integration costs, and litigation and dispute settlement charges and gains.

FINANCING RECEIVABLES

FINANCING RECEIVABLES	9 Months Ended
	Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES The Company has financing receivables related to equipment sales to its floral network members. The current and noncurrent portions of financing receivables are included in accounts receivable and other assets, respectively, in the condensed consolidated balance sheets. The Company assesses financing receivables individually for balances due from current floral network members and collectively for balances due from terminated floral network members. Credit quality of financing receivables was as follows (in thousands): September 30, 2017 December 31, 2016 Current $ 10,784 $ 11,490 Past due 869 865 Total $ 11,653 $ 12,355 The aging of financing receivables was as follows (in thousands): September 30, 2017 December 31, 2016 Current $ 10,784 $ 11,490 Past due: 1 - 150 days past due 182 120 151 - 364 days past due 181 129 365 - 730 days past due 187 230 731 or more days past due 319 386 Total $ 11,653 $ 12,355 Financing receivables on nonaccrual status as of September 30, 2017 and December 31, 2016 , totaled $0.9 million and $1.0 million , respectively. The allowance for credit losses and the recorded investment in financing receivables were as follows (in thousands): Nine Months Ended 2017 2016 Allowance for credit losses: Balance as of January 1 $ 846 $ 706 Provision 280 131 Write-offs charged against allowance (276 ) (66 ) Balance as of September 30 $ 850 $ 771 Ending balance collectively evaluated for impairment $ 806 $ 767 Ending balance individually evaluated for impairment $ 44 $ 4 Recorded investments in financing receivables: Balance collectively evaluated for impairment $ 943 $ 861 Balance individually evaluated for impairment $ 10,710 $ 11,571 Individually evaluated impaired loans, including the recorded investment in such loans, the unpaid principal balance, and the allowance related to such loans, each totaled less than $0.1 million as of both September 30, 2017 and December 31, 2016 . The average recorded investment in such loans was less than $0.1 million for both the nine months ended September 30, 2017 and 2016 . Interest income recognized on impaired loans was less than $0.1 million for both the nine months ended September 30, 2017 and 2016 .

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	9 Months Ended
	Sep. 30, 2017
Related Party Transactions [Abstract]
TRANSACTIONS WITH RELATED PARTIES	TRANSACTIONS WITH RELATED PARTIES Transactions with Liberty As of September 30, 2017 , Liberty Interactive Corporation (“Liberty”) owned 37.0% of the issued and outstanding shares of FTD common stock. An Investor Rights Agreement governs certain rights of and restrictions on Liberty in connection with the shares of FTD common stock that Liberty owns. On April 4, 2017, Liberty and General Communication, Inc. (“GCI”) announced Liberty’s entry into an agreement to acquire GCI, combine GCI with Liberty’s Liberty Ventures tracking stock group and effect a split-off (the “Split-Off”) of Liberty’s interest in the combined company (“GCI Liberty”). In connection with these proposed transactions, Liberty currently intends to transfer its entire equity interest in the Company, and all of its rights, benefits and obligations under the Investor Rights Agreement, to GCI. On August 28, 2017, Liberty, the Company, GCI, Liberty Interactive LLC and Ventures Holdco, LLC, entered into an assignment and assumption agreement pursuant to which, subject to the completion of the Split-Off and certain other conditions, Liberty will assign, and GCI Liberty will assume, Liberty’s rights, benefits and obligations under the Investor Rights Agreement. Following the consummation of such transactions, GCI Liberty will be entitled to all of Liberty’s rights, benefits and obligations under the Investor Rights Agreement. The I.S. Group Limited Interflora holds an equity investment of 20.4% in The I.S. Group Limited (“I.S. Group”). The investment was $1.5 million and $1.4 million , respectively, as of September 30, 2017 and December 31, 2016 , and is included in other assets in the condensed consolidated balance sheets. I.S. Group supplies floral-related products to Interflora’s floral network members in both the U.K. and the Republic of Ireland as well as to other customers. Interflora derives revenues from I.S. Group from (i) the sale of products (sourced from third-party suppliers) to I.S. Group for which revenue is recognized on a gross basis, (ii) commissions on products sold by I.S. Group (sourced from third-party suppliers) to floral network members, and (iii) commissions for acting as a collection agent on behalf of I.S. Group. Revenues related to products sold to and commissions earned from I.S. Group were $0.5 million and $0.5 million for the three months ended September 30, 2017 and 2016 , respectively, and $1.6 million and $1.8 million for the nine months ended September 30, 2017 and 2016 , respectively. In addition, Interflora purchases products from I.S. Group for sale to consumers. The cost of revenues related to products purchased from I.S. Group was $0.1 million and $0.1 million for the three months ended September 30, 2017 and 2016 , respectively, and $0.2 million and $0.4 million for the nine months ended September 30, 2017 and 2016 , respectively. Amounts due from I.S. Group were $0.2 million and $0.3 million as of September 30, 2017 and December 31, 2016 , respectively, and amounts payable to I.S. Group were $0.8 million and $1.2 million as of September 30, 2017 and December 31, 2016 , respectively.

GOODWILL, INTANGIBLE ASSETS, AN

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS	9 Months Ended
	Sep. 30, 2017
Goodwill Tangible and Intangible Assets Disclosure [Abstract]
GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS	GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS Goodwill is tested for impairment at the reporting unit level. A reporting unit is a business or a group of businesses for which discrete financial information is available and is regularly reviewed by management. An operating segment is made up of one or more reporting units. The Company reports its business operations in four operating and reportable segments: Consumer, Provide Commerce, Florist, and International. Each of the Consumer, Florist, and International segments is a reporting unit. The Provide Commerce segment is comprised of two reporting units, ProFlowers/Gourmet Foods and Personal Creations. The Company tests goodwill and indefinite-lived intangible assets for impairment annually during the fourth quarter of each year at the reporting unit level and on an interim basis if events or substantive changes in circumstances indicate that the carrying amount of a reporting unit may exceed its fair value (i.e. that a triggering event has occurred). Additionally, the Company evaluates finite-lived intangible assets and other long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset groupings may not be recoverable. Due to a sustained decline in the Company’s market capitalization during the three months ended September 30, 2017, the Company determined a triggering event had occurred that required an interim impairment assessment for all of its reporting units, intangible assets, and other long-lived assets. Impairment charges are included in operating expenses in the condensed consolidated statement of operations under the caption impairment of goodwill, intangible assets, and other long-lived assets. Goodwill The Company performed a quantitative interim test. In calculating the fair value of the reporting units, the Company used a combination of the market approach and the income approach valuation methodologies. The income approach was used primarily, as management believes that a discounted cash flow approach is the most reliable indicator of the fair values of the businesses. Under the market approach, the guideline company method was used, which focuses on comparing the Company’s risk profile and growth prospects to select reasonably similar companies based on business description, revenue size, markets served, and profitability. The interim test resulted in the Company’s determination that the fair values of the Florist, International, and Personal Creations reporting units exceeded their carrying values and, therefore, their goodwill was not impaired. The fair values of the Consumer and ProFlowers/Gourmet Foods reporting units were less than their carrying values and, as such, their goodwill was deemed to be impaired. Impairment charges of $38.0 million and $28.6 million , respectively, were recorded during the three months ended September 30, 2017 related to the goodwill of the Consumer and ProFlowers/Gourmet Foods reporting units. These goodwill impairment charges are not deductible for tax purposes. The remaining goodwill balances for the Consumer, Florist, and International reporting units are included in the table below. The remaining goodwill balance for the ProFlowers/Gourmet Foods reporting unit is $92.6 million as of September 30, 2017. The changes in the net carrying amount of goodwill for the nine months ended September 30, 2017 were as follows (in thousands): Provide Commerce Consumer Florist International Total Goodwill as of December 31, 2016 $ 147,501 $ 133,226 $ 109,651 $ 73,087 $ 463,465 Foreign currency translation — — — 6,266 6,266 Impairment of Goodwill (28,600 ) (38,000 ) — — (66,600 ) Goodwill as of September 30, 2017 $ 118,901 $ 95,226 $ 109,651 $ 79,353 $ 403,131 In 2016, 2015, and 2008, the Company recorded impairment charges of $84.0 million , $85.0 million , and $116.3 million , respectively. The table above reflects the Company’s December 31, 2016 goodwill balances net of the previously recorded impairment charges. The total accumulated goodwill impairment was $351.9 million as of September 30, 2017. Intangible Assets In conjunction with the interim goodwill impairment test, the Company also reviewed its intangible assets for potential impairment. The interim impairment test for the indefinite-lived intangibles was performed by calculating the fair values of the assets using a discounted cash flow approach and comparing the fair value to their respective carrying amounts. This test resulted in the determination that the fair value of the indefinite-lived intangible asset related to the International segment trademark and trade name exceeded its carrying amount of $37.4 million by 7.8% and, therefore, was not impaired. The Consumer and Florist segments share a trademark and trade name and, therefore, share the related indefinite-lived asset. The fair value of this indefinite-lived intangible asset was less than its carrying value and, accordingly, a pre-tax impairment charge of $13.1 million was recorded in the three months ended September 30, 2017. The asset has a total remaining value of $100.0 million as of September 30, 2017. An impairment evaluation of the finite-lived intangible assets was also performed which indicated that the carrying amount of the complete technology intangible asset related to the acquisition of Provide Commerce was not recoverable when compared to the expected undiscounted future cash flows. As such, a pre-tax impairment charge of $16.3 million was recorded during the three months ended September 30, 2017 related to the Provide Commerce segment, leaving no remaining balance related to the complete technology intangible asset. Intangible assets are primarily related to the acquisition of the Company by United Online, Inc. in August 2008 and the acquisition of Provide Commerce in December 2014 and consist of the following (in thousands): September 30, 2017 December 31, 2016 Gross Value (a) Accumulated Amortization Net Gross Value Accumulated Amortization Net Complete technology $ 60,596 $ (60,596 ) $ — $ 76,486 $ (54,705 ) $ 21,781 Customer contracts and relationships 193,519 (193,519 ) — 192,183 (192,183 ) — Trademarks and trade names: Finite-lived 120,356 (22,864 ) 97,492 120,290 (16,817 ) 103,473 Indefinite-lived (b) 137,397 — 137,397 147,544 — 147,544 Total $ 511,868 $ (276,979 ) $ 234,889 $ 536,503 $ (263,705 ) $ 272,798 (a) Gross value as of September 30, 2017 includes the impairments recorded during the three months ended September 30, 2017 of $16.3 million related to complete technology and $13.1 million related to indefinite-lived trademarks and trade names. (b) As indefinite-lived assets are not amortized, the indefinite-lived trademarks and trade names have no associated amortization expense or accumulated amortization. As of September 30, 2017 , estimated future intangible assets amortization expense for each of the next five years and thereafter was as follows (in thousands): For the Year Ended Future Amortization Expense 2017 (remainder of the year) $ 2,005 2018 8,020 2019 8,020 2020 8,012 2021 8,008 Thereafter 63,427 Total $ 97,492 Other Long-Lived Assets Also in conjunction with the interim goodwill impairment test, the Company performed an impairment evaluation of its other long-lived assets by comparing the expected undiscounted future cash flows to the carrying amounts of the assets. The result of this evaluation was that the carrying amounts of some property and equipment associated with the Provide Commerce segment were not recoverable. Based on the Company’s assessment of the fair value of this asset group using a discounted cash flow analysis, the Company determined that the carrying value of this asset group exceeded the fair value and, as a result, a $9.7 million pre-tax impairment charge was recorded during the three months ended September 30, 2017. Property and equipment consisted of the following (in thousands): September 30, 2017 (a) December 31, 2016 Land and improvements $ 1,581 $ 1,565 Buildings and improvements 16,319 16,080 Leasehold improvements 13,453 16,290 Equipment 16,493 14,771 Computer equipment 25,868 26,633 Computer software 62,721 61,332 Furniture and fixtures 3,861 3,310 140,296 139,981 Accumulated depreciation (97,714 ) (82,422 ) Total $ 42,582 $ 57,559 (a) The impairment charges of $9.7 million recorded during the three months ended September 30, 2017 are reflected as reductions in the gross balances as of September 30, 2017. Depreciation expense, including the amortization of leasehold improvements, was $5.4 million and $5.7 million for the three months ended September 30, 2017 and 2016 , respectively, and $16.3 million and $17.6 million for the nine months ended September 30, 2017 and 2016 , respectively.

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS Credit Agreement On September 19, 2014, FTD Companies, Inc. entered into a credit agreement (the “Credit Agreement”) with Interflora, certain wholly owned domestic subsidiaries of FTD Companies, Inc. party thereto as guarantors, the financial institutions party thereto from time to time, Bank of America Merrill Lynch and Wells Fargo Securities, LLC, as joint lead arrangers and book managers, and Bank of America, N.A., as administrative agent for the lenders. The Credit Agreement provided for a term loan in an aggregate principal amount of $200 million , the proceeds of which were used to repay a portion of outstanding revolving loans, and also provided for a $350 million revolving credit facility. On December 31, 2014, the Company borrowed $120 million under the revolving credit facility to fund the cash portion of the acquisition purchase price of Provide Commerce. The obligations under the Credit Agreement are guaranteed by certain of FTD Companies, Inc.’s wholly owned domestic subsidiaries (together with FTD Companies, Inc., the “U.S. Loan Parties”). In addition, the obligations under the Credit Agreement are secured by a lien on substantially all of the assets of the U.S. Loan Parties, including a pledge of all of the outstanding capital stock of certain direct subsidiaries of the U.S. Loan Parties (except with respect to foreign subsidiaries and certain domestic subsidiaries whose assets consist primarily of foreign subsidiary equity interests, in which case such pledge is limited to 66% of the outstanding capital stock). The interest rates applicable to borrowings under the Credit Agreement are based on either LIBOR plus a margin ranging from 1.50% per annum to 2.50% per annum, or a base rate plus a margin ranging from 0.50% per annum to 1.50% per annum, calculated according to the Company’s net leverage ratio. As of September 30, 2017 , the base rate margin was 0.75% per annum and the LIBOR margin was 1.75% per annum. In addition, the Company pays a commitment fee ranging from 0.20% per annum to 0.40% per annum on the unused portion of the revolving credit facility. The stated interest rates (based on LIBOR ) as of September 30, 2017 under the term loan and the revolving credit facility were 3.08% and 2.99% , respectively. The effective interest rates as of September 30, 2017 under the term loan and the revolving credit facility were 4.08% and 3.61% , respectively. The effective interest rates include the amortization of both the debt issuance costs and the effective portion of the interest rate swap and commitment fees. The commitment fee rate as of September 30, 2017 was 0.25% . The Credit Agreement contains customary representations and warranties, events of default, affirmative covenants and negative covenants, that, among other things, require the Company to maintain compliance with a maximum net leverage ratio and a minimum consolidated fixed charge coverage ratio, and impose restrictions and limitations on, among other things, investments, dividends, share repurchases, asset sales, and the Company’s ability to incur additional debt and additional liens. The term loan is subject to amortization payments of $5.0 million per quarter and customary mandatory prepayments under certain conditions. The outstanding balance of the term loan and all amounts outstanding under the revolving credit facility are due upon maturity in September 2019. As of September 30, 2017 , the future minimum principal payments through the maturity date of the Credit Agreement were as follows (in thousands): For the Year Ended Future Minimum Principal Payments 2017 (remainder of the year) $ 5,000 2018 20,000 2019 230,000 Total $ 255,000 At September 30, 2017 , the remaining borrowing capacity under the Credit Agreement, which was reduced by $2.0 million in outstanding letters of credit, was $238.0 million , subject to certain limitations under covenants contained in the Credit Agreement. After giving effect to the net leverage ratio contained in the Credit Agreement, approximately $74 million was available for additional borrowing as of September 30, 2017 based on 3.25 times the total of Adjusted EBITDA (as defined in the Credit Agreement) for the last twelve months. The changes in the Company’s debt balances for the nine months ended September 30, 2017 were as follows (in thousands): December 31, 2016 Draw Down of Debt Repayments of Debt September 30, 2017 Credit Agreement: Revolving Credit Facility $ 120,000 $ 90,000 $ (100,000 ) $ 110,000 Term Loan 160,000 — (15,000 ) 145,000 Total Principal Outstanding 280,000 $ 90,000 $ (115,000 ) 255,000 Debt Issuance Costs (3,694 ) (2,674 ) Total Debt, Net of Debt Issuance Costs $ 276,306 $ 252,326

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE INSTRUMENTS	DERIVATIVE INSTRUMENTS In March 2012, the Company purchased, for $1.9 million , forward starting interest rate cap instruments based on 3-month LIBOR, effective January 2015 through June 2018. The forward starting interest rate cap instruments have aggregated notional values totaling $130 million . The interest rate cap instruments are designated as cash flow hedges against expected future cash flows attributable to future 3-month LIBOR interest payments on a portion of the outstanding borrowings under the Credit Agreement. The gains or losses on the instruments are reported in other comprehensive income/(loss) to the extent that they are effective and are reclassified into earnings when the cash flows attributable to 3-month LIBOR interest payments are recognized in earnings. The estimated fair values and notional values of outstanding derivative instruments as of September 30, 2017 and December 31, 2016 were as follows (in thousands): Estimated Fair Value of Derivative Instruments Notional Value of Derivative Instruments Balance Sheet Location September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Derivative Assets: Interest rate caps Other assets $ — $ 1 $ 130,000 $ 130,000 The Company recognized the following losses from derivatives, before tax, in other comprehensive income/(loss) (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Derivatives Designated as Cash Flow Hedging Instruments: Interest rate caps $ — $ — $ (1 ) $ (34 ) The effective portion, before tax effect, of the Company’s interest rate caps designated as cash flow hedging instruments was $0.4 million and $0.8 million as of September 30, 2017 and December 31, 2016 , respectively. As of September 30, 2017 , the remaining effective portion of $0.4 million was expected to be reclassified from accumulated other comprehensive income/(loss) to interest expense in the condensed consolidated statements of operations within the next twelve months. During each of the three months ended September 30, 2017 and 2016 , $0.1 million was reclassified from accumulated other comprehensive income/(loss) to interest expense in the condensed consolidated statements of operations. During both the nine months ended September 30, 2017 and 2016 , $0.4 million was reclassified from accumulated other comprehensive income/(loss) to interest expense in the condensed consolidated statements of operations.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS The following table presents estimated fair values of financial assets and liabilities and derivative instruments that were required to be measured at fair value on a recurring basis (in thousands): September 30, 2017 December 31, 2016 Total Level 1 Level 2 Total Level 1 Level 2 Assets: Cash equivalents $ 5,394 $ 5,394 $ — $ 13,197 $ 13,197 $ — Derivative assets — — — 1 — 1 Total $ 5,394 $ 5,394 $ — $ 13,198 $ 13,197 $ 1 Liabilities: Non-qualified deferred compensation plan $ 1,352 $ — $ 1,352 $ 2,371 $ — $ 2,371 Total $ 1,352 $ — $ 1,352 $ 2,371 $ — $ 2,371 Provide Commerce has an executive deferred compensation plan for key management level employees under which such employees could elect to defer receipt of current compensation. This plan is intended to be an unfunded, non-qualified deferred compensation plan that complies with the provisions of section 409A of the Internal Revenue Code. At the time of the acquisition, contributions to the plan were suspended except those relating to any compensation earned but not yet paid as of the same date. The plan assets, which consist primarily of life insurance contracts recorded at their cash surrender value, were $11.7 million and $11.6 million as of September 30, 2017 and December 31, 2016 , respectively, and are included in other assets in the accompanying condensed consolidated balance sheets. During the three months ended September 30, 2017, in conjunction with an interim impairment test of its reporting units, the Company also performed impairment tests of its intangible and other long-lived assets. Based on these tests, the Company determined that the carrying value of certain intangible assets and fixed assets exceeded their fair values as determined using the income approach. Determining fair value is judgmental in nature and requires the use of significant estimates and assumptions, considered to be Level 3 inputs, including projected cash flows over the estimated projection period and the discount rate. The resulting $39.1 million non-cash, pre-tax impairment charges (excluding goodwill impairment charges of $66.6 million ) were recorded related to certain intangible assets and fixed assets of the Provide Commerce and Consumer segments. See Note 5—“Goodwill, Intangible Assets, and Other Long-Lived Assets” and Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements” for additional information. The Company estimated the fair value of its long-term debt using a discounted cash flow approach that incorporates a market interest yield curve with adjustments for duration and risk profile. In determining the market interest yield curve, the Company considered, among other factors, its estimated credit spread. As of September 30, 2017 , the Company estimated its credit spread as 1.0% and 1.6% for the term loan and revolving credit facility, respectively, resulting in yield-to-maturity estimates for the term loan and revolving credit facility of 2.5% and 3.1% , respectively. As of December 31, 2016 , the Company estimated its credit spread as 1.4% and 2.0% for the term loan and revolving credit facility, respectively, resulting in yield-to-maturity estimates for the term loan and revolving credit facility of 2.8% and 3.4% , respectively. The table below summarizes the carrying amounts and estimated fair values for long-term debt (in thousands): September 30, 2017 December 31, 2016 Level 2 Level 2 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Long-term debt outstanding, including current portion $ 255,000 $ 255,000 $ 280,000 $ 280,000 Fair value approximates the carrying amount of financing receivables because such receivables are discounted at a rate comparable to market. Fair values of cash and cash equivalents, short-term accounts receivable, accounts payable, and accrued liabilities approximate their carrying amounts because of their short-term nature.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	9 Months Ended
	Sep. 30, 2017
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Common Stock Repurchases On March 8, 2016, the Company’s board of directors authorized a common stock repurchase program (the “2016 Repurchase Program”) that allows FTD Companies, Inc. to repurchase up to $60 million of its common stock from time to time over a two -year period in both open market and privately negotiated transactions. The Company did not repurchase any shares under this program during the nine months ended September 30, 2017 . As of September 30, 2017 , $44.8 million was available under this program for future purchases. Upon vesting of restricted stock units (“RSUs”) or exercise of stock options, the Company does not collect withholding taxes in cash from employees. Instead, the Company automatically withholds, from the RSUs that vest or stock options that are exercised, the portion of those shares with a fair market value equal to the amount of the minimum statutory withholding taxes due. The withheld shares are accounted for as repurchases of common stock but are not counted against the limits under the 2016 Repurchase Program. The Company then pays the minimum statutory withholding taxes in cash. During the nine months ended September 30, 2017 , 0.3 million RSUs vested for which 0.1 million shares were withheld to cover the minimum statutory withholding taxes of $2.0 million .

INCENTIVE COMPENSATION PLANS

INCENTIVE COMPENSATION PLANS	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
INCENTIVE COMPENSATION PLANS	INCENTIVE COMPENSATION PLANS In June 2017, stockholders approved the FTD Companies, Inc. Third Amended and Restated 2013 Incentive Compensation Plan (as so amended and restated, the “Amended Plan”), which amended and restated in its entirety the FTD Companies, Inc. Amended and Restated 2013 Incentive Compensation Plan, as previously amended June 9, 2015. The Amended Plan provides for the granting of awards to employees and non-employee directors, including stock options, stock appreciation rights, RSUs, and other stock based awards. As of September 30, 2017 , the Company had 3.2 million shares available for issuance under the Amended Plan, which includes additional shares approved by shareholders in June 2017. During the first quarter of 2017, the Company granted RSUs to certain employees totaling 0.4 million shares. The RSUs granted will generally vest in four equal annual installments. The weighted average fair market value of the underlying stock on the grant date was $23.12 per share. During the second quarter of 2017, the Company granted RSUs to certain non-employee directors totaling 0.1 million shares. The RSUs granted will vest in one annual installment. The fair market value of the underlying stock on the grant date was $17.70 per share. During the third quarter of 2017, the Company granted RSUs and stock options to certain management employees totaling 0.1 million shares and 0.4 million , respectively. The RSUs and stock options granted will vest in four annual installments. The fair market value of the underlying stock on the grant date of the RSUs was $13.83 per share. The options were granted with an exercise price of $13.85 . The following assumptions were used to estimate the fair value of the stock options at the grant date: Risk-free interest rate 1.7 % Expected term (in years) 4.75 Dividend yield 0.0 % Expected volatility 34.0 % In addition, eligible employees of the Company are able to participate in the FTD Companies, Inc. 2015 Employee Stock Purchase Plan (“ESPP Plan”) through which employees may purchase shares of FTD common stock at a purchase price equal to 85% of the lower of (i) the closing market price per share of FTD common stock on the first day of the offering period or (ii) the closing market price per share of FTD common stock on the purchase date. Each offering period has a six-month duration and purchase interval. As of September 30, 2017 , the Company had 0.4 million shares available under the ESPP Plan. The stock-based compensation expense incurred for all equity plans in the three months ended September 30, 2017 and 2016 and the nine months ended September 30, 2017 and 2016 have been included in the condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of revenues $ 62 $ 45 $ 196 $ 111 Sales and marketing 848 870 3,178 3,251 General and administrative 1,441 2,408 4,847 7,441 Total stock-based compensation expense $ 2,351 $ 3,323 $ 8,221 $ 10,803

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2017
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES During the three months ended September 30, 2017 , the Company recorded a tax benefit of $19.8 million on a pre-tax loss of $119.1 million , compared to a tax benefit of $4.1 million on a pre-tax loss of $14.3 million for the three months ended September 30, 2016 . The goodwill impairment charges recorded during the three months ended September 30, 2017 are not tax deductible and, therefore, there was no tax benefit recorded on such charges. Excluding the impact of the non-deductible goodwill impairment, the increase in the tax rate was due to a higher portion of pre-tax loss expected to be earned in higher tax rate jurisdictions, a reduction in foreign tax benefits, and an increase in certain state tax rates. During the nine months ended September 30, 2017 , the Company recorded a tax benefit of $7.5 million on a pre-tax loss of $88.0 million , compared to a tax provision of $0.3 million on pre-tax income of $3.6 million for the nine months ended September 30, 2016 . The goodwill impairment charges recorded during the nine months ended September 30, 2017 are not tax deductible and, therefore, there was no tax benefit recorded on such charges. Excluding the impact of the non-deductible goodwill impairment, the increase in the tax rate was due to a higher portion of pre-tax income expected to be earned in higher tax rate jurisdictions, a reduction in foreign tax benefits, and an increase in certain state tax rates. In addition, tax deficiencies related to vesting of equity awards increased tax expense by $1.5 million . As noted in Note 1—“Description of Business, Basis of Presentation, Accounting Policies, and Recent Accounting Pronouncements,” the Company adopted ASU 2016-09 on January 1, 2017. As such, tax deficiencies or excess tax benefits are recorded in the provision for income taxes for the nine months ended September 30, 2017 rather than in additional paid-in capital as was previously required.

EARNINGS_(LOSS) PER SHARE

EARNINGS/(LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
EARNINGS/(LOSS) PER SHARE	EARNINGS/(LOSS) PER SHARE Certain of the Company’s RSUs are considered participating securities because they contain a non-forfeitable right to dividends irrespective of whether dividends are actually declared or paid or whether the awards ultimately vest. Accordingly, the Company computes earnings/(loss) per share pursuant to the two-class method in accordance with ASC 260, Earnings Per Share. The following table sets forth the computation of basic and diluted earnings/(loss) per common share (in thousands, except per share amounts): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Numerator: Net income/(loss) $ (99,319 ) $ (10,269 ) $ (80,580 ) $ 3,257 Income allocated to participating securities — — — (66 ) Net income/(loss) attributable to common stockholders $ (99,319 ) $ (10,269 ) $ (80,580 ) $ 3,191 Denominator: Basic average common shares outstanding 27,546 27,386 27,459 27,560 Add: Dilutive effect of securities — — — 52 Diluted average common shares outstanding 27,546 27,386 27,459 27,612 Basic earnings/(loss) per common share $ (3.61 ) $ (0.37 ) $ (2.93 ) $ 0.12 Diluted earnings/(loss) per common share $ (3.61 ) $ (0.37 ) $ (2.93 ) $ 0.12 The diluted earnings/(loss) per common share computations exclude stock options and RSUs which are antidilutive. Weighted-average antidilutive shares for the three months ended September 30, 2017 and 2016 were 4.2 million and 2.1 million , respectively, and for the nine months ended September 30, 2017 were 3.7 million and 2.3 million , respectively.

RESTRUCTURING AND OTHER EXIT CO

RESTRUCTURING AND OTHER EXIT COSTS	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND OTHER EXIT COSTS	RESTRUCTURING AND OTHER EXIT COSTS Restructuring and other exit costs were as follows (in thousands): Employee Termination Costs Facility Closure Costs Total Accrued as of December 31, 2016 $ 8,566 $ 1,378 $ 9,944 Charges 1,688 369 2,057 Cash paid (6,043 ) (1,096 ) (7,139 ) Other – non-cash (3,374 ) (12 ) (3,386 ) Accrued as of September 30, 2017 $ 837 $ 639 $ 1,476

CONTINGENCIES - LEGAL MATTERS

CONTINGENCIES - LEGAL MATTERS	9 Months Ended
	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES-LEGAL MATTERS	CONTINGENCIES—LEGAL MATTERS Commencing on August 19, 2009, the first of a series of putative consumer class action lawsuits was brought against Provide Commerce, Inc. and co-defendant Regent Group, Inc. d/b/a Encore Marketing International (“EMI”). These cases were ultimately consolidated during the next three years into Case No. 09 CV 2094 in the United States District Court for the Southern District of California under the title In re EasySaver Rewards Litigation . Plaintiffs’ claims arise from their online enrollment in subscription based membership programs known as EasySaver Rewards, RedEnvelope Rewards, and Preferred Buyers Pass (collectively, the “Membership Programs”). Plaintiffs claim that after they ordered items from certain of Provide Commerce’s websites, they were presented with an offer to enroll in one of the Membership Programs, each of which is offered and administered by EMI. Plaintiffs purport to represent a nationwide class of consumers allegedly damaged by Provide Commerce’s purported unauthorized or otherwise allegedly improper transferring of billing information to EMI, who then posted allegedly unauthorized charges to their credit or debit card accounts for membership fees for the Membership Programs. In the operative fourth amended complaint, plaintiffs asserted ten claims against Provide Commerce and EMI: (1) breach of contract (against Provide Commerce only); (2) breach of contract (against EMI only); (3) breach of implied covenant of good faith and fair dealing; (4) fraud; (5) violations of the California Consumers Legal Remedies Act; (6) unjust enrichment; (7) violation of the Electronic Funds Transfer Act (against EMI only); (8) invasion of privacy; (9) negligence; and (10) violations of the Unfair Competition Law. Plaintiffs seek damages, attorneys’ fees, and costs. After motion practice regarding the claims asserted and numerous settlement conferences and mediations in an effort to informally resolve the matter, the parties reached an agreement on the high level terms of a settlement on April 9, 2012, conditioned on the parties negotiating and executing a complete written agreement. In the weeks following April 9, 2012, the parties negotiated a formal written settlement agreement (the “Settlement”), which the court preliminarily approved on June 13, 2012. After notice to the purported class and briefing by the parties, the court conducted a final approval hearing (also known as a fairness hearing) on January 28, 2013, but did not rule. On February 4, 2013, the court entered its final order approving the Settlement, granting plaintiffs’ motion for attorneys’ fees, costs, and incentive awards, and overruling objections filed by a single objector. The court entered judgment on the Settlement on February 21, 2013. The objector filed a notice of appeal with the Ninth Circuit Court of Appeals on March 4, 2013. After the completion of briefing, the Ninth Circuit set oral argument for February 2, 2015. However, on January 29, 2015, the Ninth Circuit entered an order deferring argument and resolution of the appeal pending the Ninth Circuit’s decision in a matter captioned Frank v . Netflix , No. 12 15705+. On March 19, 2015, the Ninth Circuit entered an order vacating the judgment in this matter and remanding it to the district court for further proceedings consistent with its opinion in Frank v. Netflix issued on February 27, 2015. The district court ordered supplemental briefing on the issue of final Settlement approval on May 21, 2015. After briefing, the district court conducted a hearing on July 27, 2016 and took the matter under submission. On August 9, 2016, the district court entered an order reapproving the Settlement without any changes, and accordingly entered judgment and dismissed the case with prejudice. On September 6, 2016, the objector filed a notice of appeal. On November 22, 2016, plaintiffs filed a motion for summary affirmance of the district court’s judgment, to which the objector responded and filed a cross-motion for sanctions. Plaintiffs’ motion for summary affirmance temporarily stayed briefing on the appeal. On March 2, 2017, the Ninth Circuit denied plaintiffs’ motion for summary affirmance and objector’s cross-motion for sanctions, and reset the briefing schedule. The objector filed his opening brief on May 1, 2017. Thirteen state Attorneys General filed an amicus brief in support of the objector on May 8, 2017. The parties filed their answering briefs on June 30, 2017. Various legal aid organizations filed an amicus brief in support of no party regarding cy pres relief also on June 30, 2017. The objector’s optional reply brief was filed on August 14, 2017. The date for oral argument on the appeal has not yet been set. The Company and certain of its current and former officers and directors were named as defendants in a lawsuit in the United States District Court for the Northern District of Illinois, asserting violations of Section 10(b) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and Rule 10b-5 thereunder. Plaintiff’s complaint in Winograd v. FTD Companies, Inc. et al. , filed on March 20, 2017, Case No. 1:17-cv-02135, alleged that the Company made false and misleading statements regarding the assessment of cross-border indirect taxes, internal controls over financial reporting, and the acquisition of Provide Commerce from Liberty Interactive Corporation that were revealed as such to the market on March 14, 2017. Plaintiff purported to bring the lawsuit as a class action representing all those who purchased or otherwise acquired Company securities between March 13, 2015 and March 14, 2017. On May 26, 2017, Inter-Local Pension Fund GCC/IBT was appointed Lead Plaintiff. On July 25, 2017, the Lead Plaintiff voluntarily dismissed the lawsuit, with prejudice, pursuant to Federal Rule of Civil Procedure 41. The Company was a nominal defendant in consolidated shareholder derivative suits against its directors and former CEO and CFO in the United States District Court for the Northern District of Illinois, asserting claims for breaches of fiduciary duties, unjust enrichment, and corporate waste. In Atallah v. Apatoff et al. , Case No. 1:17-cv-02773, filed on April 12, 2017, the plaintiff alleged that the individual defendants caused the Company to issue false and misleading statements regarding the assessment of cross-border indirect taxes, internal controls over financial reporting, and the acquisition of Provide Commerce from Liberty Interactive Corporation that were revealed as such to the market on March 14, 2017. In Palkon v. Berglass et al. , Case No. 1:17-cv-03233, filed on April 28, 2017, the plaintiff additionally alleged that the individual defendants violated Section 14(a) of the Exchange Act, breached their fiduciary duties to the Company, wasted corporate assets, and were unjustly enriched when certain of the defendants negligently issued or caused to be issued false and misleading statements to shareholders in the November 3, 2014 special proxy regarding the acquisition of Provide Commerce from Liberty Interactive Corporation. On June 15, 2017, Atallah and Palkon were consolidated for all purposes, and plaintiffs were ordered to file a consolidated amended complaint by July 31, 2017. On July 31, 2017, plaintiffs voluntarily dismissed the lawsuit, without prejudice, pursuant to Federal Rule of Civil Procedure 41. There are no assurances that other legal actions or governmental investigations will not be instituted in connection with the Company’s current or former business practices. The Company cannot predict the outcome of governmental investigations or other legal actions or their potential implications for its business. The Company records a liability when it believes that it is both probable that a loss has been incurred, and the amount of loss can be reasonably estimated. The Company evaluates, at least quarterly, developments in its legal matters that could affect the assessment of the probability of loss or the amount of liability and makes adjustments as appropriate. Significant judgment is required to determine both probability and the estimated amount. The Company may be unable to estimate a possible loss or range of possible loss due to various reasons, including, among others: (i) if the damages sought are indeterminate, (ii) if the proceedings are in early stages, (iii) if there is uncertainty as to the outcome of pending appeals, motions or settlements, (iv) if there are significant factual issues to be determined or resolved, and (v) if there are novel or unsettled legal theories presented. In such instances, there is considerable uncertainty regarding the ultimate resolution of such matters, including a possible eventual loss, if any. As of both September 30, 2017 and December 31, 2016 , the Company had reserves totaling $3.0 million for estimated losses related to certain legal matters. With respect to other legal matters, the Company has determined, based on its current knowledge, that the amount of possible loss or range of loss, including any reasonably possible losses in excess of amounts already accrued, is not reasonably estimable. However, legal matters are inherently unpredictable and subject to significant uncertainties, some of which are beyond the Company’s control. As such, there can be no assurance that the final outcome of these matters will not materially and adversely affect the Company’s business, financial condition, results of operations, or cash flows.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth supplemental cash flow disclosures (in thousands): Nine Months Ended 2017 2016 Cash paid for interest $ 6,261 $ 5,764 Cash paid for income taxes, net 11,132 12,688

RESTATEMENT OF UNAUDITED CONDEN

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS The accompanying unaudited condensed consolidated financial statements as of and for the three and nine months ended September 30, 2017 have been restated to correct for a calculation error in the determination of the goodwill impairment. The primary impact of the restatement was to increase the goodwill impairments recorded for the Consumer and ProFlowers/Gourmet Foods reporting units by approximately $21.2 million and $1.8 million , respectively. The effects of the restatement on the condensed consolidated financial statements are as follows (in 000s): September 30, 2017 As Reported As Restated Condensed Consolidated Balance Sheets: Goodwill $ 426,131 $ 403,131 Total assets 819,148 796,148 Accumulated deficit (207,771 ) (230,771 ) Total stockholders’ equity 386,619 363,619 Total liabilities and stockholders’ equity 819,148 796,148 Three Months Ended Nine Months Ended As Reported As Restated As Reported As Restated Condensed Consolidated Statements of Operations: Impairment of goodwill, intangible assets, and other long-lived assets $ 82,735 $ 105,735 $ 82,735 $ 105,735 Total operating expenses 254,949 277,949 863,999 886,999 Operating income/(loss) (93,645 ) (116,645 ) (58,056 ) (81,056 ) Income/(loss) before income taxes (96,118 ) (119,118 ) (65,044 ) (88,044 ) Net income/(loss) (76,319 ) (99,319 ) (57,580 ) (80,580 ) Basic earnings/(loss) per share $ (2.77 ) $ (3.61 ) $ (2.10 ) $ (2.93 ) Diluted earnings/(loss) per share $ (2.77 ) $ (3.61 ) $ (2.10 ) $ (2.93 ) Three Months Ended Nine Months Ended As Reported As Restated As Reported As Restated Condensed Consolidated Statements of Comprehensive Income/(Loss): Net income/(loss) $ (76,319 ) $ (99,319 ) $ (57,580 ) $ (80,580 ) Total comprehensive loss (73,145 ) (96,145 ) (48,388 ) (71,388 ) The effect of the restatement on the condensed consolidated statement of stockholders’ equity included the changes in net income/(loss), accumulated deficit, and total equity. The restatement had no impact on cash flows from operating activities, cash flows from investing activities, or cash flows from financing activities for the nine months ended September 30, 2017.

DESCRIPTION OF BUSINESS, BASI25

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation These condensed consolidated financial statements are unaudited and have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), including those for interim financial information, and with the instructions for Quarterly Reports on Form 10-Q and Article 10 of Regulation S-X issued by the U.S. Securities and Exchange Commission (the “SEC”). Accordingly, such financial statements do not include all of the information and note disclosures required by GAAP for complete financial statements. All significant intercompany accounts and transactions have been eliminated in consolidation. The condensed consolidated financial statements, in the opinion of management, reflect all adjustments (consisting only of normal recurring adjustments) that are necessary for a fair presentation of financial position and operating results for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for any future periods. The condensed consolidated balance sheet information as of December 31, 2016 was derived from the Company’s audited consolidated financial statements, which are included in the Company’s Annual Report on Form 10-K (“Form 10-K”) for the year ended December 31, 2016 , but does not include all of the disclosures required by GAAP. The condensed consolidated financial statements reflect the Company’s historical financial position, results of operations, and cash flows. The preparation of condensed consolidated financial statements in accordance with GAAP requires management to make accounting policy elections, estimates, and assumptions that affect a number of reported amounts and related disclosures in the condensed consolidated financial statements. Management bases its estimates on historical experience and assumptions that it believes are reasonable. Actual results could differ from those estimates and assumptions. The most significant areas of the condensed consolidated financial statements that require management’s judgment include the Company’s revenue recognition, goodwill, indefinite-lived intangible assets and other long-lived assets, allowance for doubtful accounts, income taxes, and legal contingencies. These condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements included in the Company’s Form 10-K for the year ended December 31, 2016 .
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Standards In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, Inventory—Simplifying the Measurement of Inventory (Topic 330) , which changes the measurement principle for inventory from the lower of cost or market to the lower of cost and net realizable value. This ASU defines net realizable value as the estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. The Company adopted the guidance in the first quarter of 2017 on a prospective basis, as required, with no impact on its consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (Topic 718) . The amendments in this ASU simplify several aspects of the accounting for stock-based compensation, including the income tax consequences, the accounting for forfeitures, the classification of awards as either equity or liabilities, and the classification on the statement of cash flows. The Company adopted the guidance related to the income tax expense requirements in the first quarter of 2017 on a prospective basis. As a result, the Company recognized all excess tax benefits and tax deficiencies as income tax expense or benefit as a discrete event resulting in recognition of incremental income tax expense of $0.1 million during the three months ended September 30, 2017 and $1.5 million during the nine months ended September 30, 2017 . The Company adopted the provisions related to the classification on the statement of cash flows on a retrospective basis and prior periods have been adjusted to present the excess tax benefits/shortfalls as part of cash flows from operating activities. The result was a decrease in cash flows from operating activities and a corresponding increase in cash flows from financing activities of $0.1 million and $1.5 million , respectively, for the three and nine months ended September 30, 2017 , and a decrease in cash flows from operating activities and a corresponding increase in cash flows from financing activities of $0.7 million and $0.4 million , respectively, for the three and nine months ended September 30, 2016 . The Company elected not to change its policy on accounting for forfeitures and will continue to recognize expense based on an estimated forfeiture rate. In future periods, the adoption of this update could increase or reduce the Company’s reported income tax expense or benefit and cash flows from operating activities depending on the difference between the future price of the Company’s common stock at vesting or exercise as compared to the grant price. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which simplifies the subsequent measurement of goodwill by eliminating Step 2 from the goodwill impairment test. Under the new guidance, an entity will recognize an impairment charge for the amount by which the carrying value of a reporting unit exceeds its fair value. This standard was scheduled to be effective for the Company for the fiscal year beginning January 1, 2020 and for interim periods within that fiscal year. Early adoption is permitted for any goodwill impairment test performed on testing dates after January 1, 2017. As the amendments within this ASU are meant to reduce the complexity surrounding the evaluation of the Company’s goodwill for impairment, the Company elected to early adopt this ASU beginning January 1, 2017. The amendments in this ASU have been and will continue to be applied to the Company’s goodwill impairment tests performed on an interim or annual basis, including the interim test which was performed as a result of a decline in the Company’s market capitalization during the third quarter of 2017. See Note 5—“Goodwill, Intangible Assets, and Other Long-Lived Assets.” Recently Issued Accounting Standards In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and issued subsequent amendments to the initial guidance in August 2015, March 2016, April 2016, May 2016, and December 2016 within ASU 2015-14, ASU 2016-08, ASU 2016-10, ASU 2016-12, and ASU 2016-20, respectively (collectively, “Topic 606”). Topic 606 supersedes nearly all existing revenue recognition guidance under GAAP. The core principle of Topic 606 is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration that is expected to be received for those goods or services. In addition, new and enhanced disclosures will be required. The guidance under this topic was deferred by ASU 2015-14 and is now effective for fiscal years and interim periods beginning on or after December 15, 2017, with early adoption permitted as of the original effective date for periods beginning after December 15, 2016. The Company will adopt Topic 606 in the first quarter of 2018. The Company has reached conclusions on key accounting assessments related to the adoption of Topic 606. However, the Company is finalizing its assessment and expects the impact to be immaterial to our consolidated financial statements on an ongoing basis. The Company expects to adopt Topic 606 on a modified retrospective basis with the cumulative effect of initially applying the new guidance as an adjustment to the opening balance of retained earnings, if any adjustment is necessary. In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments—Overall: Recognition and Measurement of Financial Assets and Financial Liabilities (Subtopic 825-10). The updated guidance enhances the reporting model for financial instruments, and includes amendments to address aspects of recognition, measurement, presentation and disclosure. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those years, beginning after December 15, 2017. The amendments must be applied prospectively and, although early adoption is permitted for certain measurement enhancements within this amendment, early adoption is not permitted for other aspects updated in this amendment. The Company does not anticipate that the adoption of this update will have a material impact on its consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) . This update requires the recognition of certain lease assets and lease liabilities on the balance sheet as well as the disclosure of key information about leasing arrangements. The amendments in this ASU require the recognition and measurement of leases at the beginning of the earliest period presented using a modified retrospective approach. The modified retrospective approach includes a number of optional practical expedients which may be elected by the Company. The amendments in this ASU will be effective for the Company for fiscal years, and the interim periods within those years, beginning after December 15, 2018, and early adoption is permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326) . This update seeks to provide financial statement users with more decision-useful information about the expected credit losses on financial instruments, including trade receivables, and other commitments to extend credit held by a reporting entity at each reporting date. The amendments require an entity to replace the incurred loss impairment methodology in current GAAP with a methodology that reflects current expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. The amendments are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. The amendments will be applied through a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which guidance is effective, which is a modified-retrospective approach. The Company does not anticipate that this update will have a material impact on its consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This update was issued to address the diversity in practice related to the classification of certain cash receipts and payments in the statement of cash flows by adding or clarifying guidance on eight specific cash flow issues. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. The amendments should be applied retrospectively to all periods presented, unless deemed impracticable, in which case, prospective application is permitted. The Company does not anticipate that the adoption of this update will have a material impact on its consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting. This update was issued to provide clarity and reduce diversity in practice as well as cost and complexity when applying the guidance in Topic 718 to the modification of terms or conditions of a share-based payment award. The amendments provide guidance on determining which changes to the terms and conditions of share-based payment awards would require an entity to apply modification accounting under Topic 718. The amendments in this ASU will be effective for the Company for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted. The amendments will be applied prospectively. The Company does not anticipate that this update will have a material impact on its consolidated financial statements. In August 2017, the FASB issued ASU 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities . This update seeks to improve the financial reporting of hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements and make certain targeted improvements to simplify the application of the hedge accounting guidance in current GAAP. The amendments in this update better align an entity’s risk management activities and financial reporting for hedging relationships through changes to both the designation and measurement guidance for qualifying hedging relationships and presentation of hedge results. For cash flow and net investment hedges as of the adoption date, this ASU requires a modified retrospective approach. The amended presentation and disclosure guidance is required only prospectively. The amendments in this ASU are effective for the Company’s fiscal year beginning after December 31, 2018, with early adoption permitted. The Company is currently assessing the timing of adoption and the impact of this update on its consolidated financial statements.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
Segment Reporting [Abstract]
Schedule of reconciliation of segment revenues to consolidated revenues	Below is a reconciliation of segment revenues to consolidated revenues (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Products revenues: Provide Commerce $ 54,633 $ 57,112 $ 390,192 $ 390,751 Consumer 43,631 51,260 196,547 220,743 Florist 8,630 10,328 37,612 38,417 International 27,497 27,142 93,385 101,809 Segment products revenues 134,391 145,842 717,736 751,720 Services revenues: Florist 26,035 26,277 87,649 88,538 International 3,980 4,222 13,031 15,037 Segment services revenues 30,015 30,499 100,680 103,575 Intersegment eliminations (3,102 ) (3,462 ) (12,473 ) (13,963 ) Consolidated revenues $ 161,304 $ 172,879 $ 805,943 $ 841,332
Schedule of intersegment revenues by segment	Intersegment revenues represent amounts charged from one segment to the other for services provided based on order volume at a set rate per order. Intersegment revenues by segment were as follows (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Intersegment revenues: Provide Commerce $ (355 ) $ (440 ) $ (1,336 ) $ (1,707 ) Consumer (2,675 ) (2,951 ) (10,847 ) (12,022 ) Florist (72 ) (71 ) (290 ) (234 ) Total intersegment revenues $ (3,102 ) $ (3,462 ) $ (12,473 ) $ (13,963 )
Schedule of geographic revenues to external customers	Geographic revenues from sales to external customers were as follows for the periods presented (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 U.S. $ 129,827 $ 141,515 $ 699,527 $ 724,486 U.K. 31,477 31,364 106,416 116,846 Consolidated revenues $ 161,304 $ 172,879 $ 805,943 $ 841,332
Schedule of reconciliation of segment operating income/(loss) to consolidated operating income/(loss) and income/(loss) before income taxes	Below is a reconciliation of segment operating income to consolidated operating income and income before income taxes (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Segment operating income/(loss) (a) Provide Commerce $ (6,304 ) $ (1,847 ) $ 21,686 $ 27,406 Consumer 3,225 5,019 15,460 22,326 Florist 9,552 11,362 35,757 36,722 International 3,384 3,845 11,982 15,225 Total segment operating income 9,857 18,379 84,885 101,679 Unallocated expenses (b) (11,573 ) (9,416 ) (32,428 ) (29,514 ) Impairment of goodwill, intangible assets, and other long-lived assets (105,735 ) — (105,735 ) — Depreciation expense and amortization of intangible assets (9,194 ) (20,986 ) (27,778 ) (63,502 ) Operating income/(loss) (116,645 ) (12,023 ) (81,056 ) 8,663 Interest expense, net (2,599 ) (2,294 ) (7,312 ) (6,863 ) Other income/(expense), net 126 (9 ) 324 1,804 Income/(loss) before income taxes $ (119,118 ) $ (14,326 ) $ (88,044 ) $ 3,604 (a) Segment operating income/(loss) is operating income/(loss) excluding depreciation, amortization, litigation and dispute settlement charges and gains, transaction and integration costs, restructuring and other exit costs, and impairment of goodwill, intangible assets, and other long-lived assets. In addition, stock-based and incentive compensation and general corporate expenses are not allocated to the segments. Segment operating income is prior to intersegment eliminations and excludes other income/(expense), net. (b) Unallocated expenses include various corporate costs, such as executive management, corporate finance, and legal costs. In addition, unallocated expenses include stock-based and incentive compensation, restructuring and other exit costs, transaction and integration costs, and litigation and dispute settlement charges and gains.

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Schedule of credit quality of financing receivables	Credit quality of financing receivables was as follows (in thousands): September 30, 2017 December 31, 2016 Current $ 10,784 $ 11,490 Past due 869 865 Total $ 11,653 $ 12,355
Schedule of aging of past due financing receivables	The aging of financing receivables was as follows (in thousands): September 30, 2017 December 31, 2016 Current $ 10,784 $ 11,490 Past due: 1 - 150 days past due 182 120 151 - 364 days past due 181 129 365 - 730 days past due 187 230 731 or more days past due 319 386 Total $ 11,653 $ 12,355
Schedule of allowance for credit losses and the recorded investment in financing receivables	The allowance for credit losses and the recorded investment in financing receivables were as follows (in thousands): Nine Months Ended 2017 2016 Allowance for credit losses: Balance as of January 1 $ 846 $ 706 Provision 280 131 Write-offs charged against allowance (276 ) (66 ) Balance as of September 30 $ 850 $ 771 Ending balance collectively evaluated for impairment $ 806 $ 767 Ending balance individually evaluated for impairment $ 44 $ 4 Recorded investments in financing receivables: Balance collectively evaluated for impairment $ 943 $ 861 Balance individually evaluated for impairment $ 10,710 $ 11,571

GOODWILL, INTANGIBLE ASSETS, 28

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2017
Goodwill Tangible and Intangible Assets Disclosure [Abstract]
Schedule of changes in the net carrying amount of goodwill	The changes in the net carrying amount of goodwill for the nine months ended September 30, 2017 were as follows (in thousands): Provide Commerce Consumer Florist International Total Goodwill as of December 31, 2016 $ 147,501 $ 133,226 $ 109,651 $ 73,087 $ 463,465 Foreign currency translation — — — 6,266 6,266 Impairment of Goodwill (28,600 ) (38,000 ) — — (66,600 ) Goodwill as of September 30, 2017 $ 118,901 $ 95,226 $ 109,651 $ 79,353 $ 403,131
Schedule of intangible assets	Intangible assets are primarily related to the acquisition of the Company by United Online, Inc. in August 2008 and the acquisition of Provide Commerce in December 2014 and consist of the following (in thousands): September 30, 2017 December 31, 2016 Gross Value (a) Accumulated Amortization Net Gross Value Accumulated Amortization Net Complete technology $ 60,596 $ (60,596 ) $ — $ 76,486 $ (54,705 ) $ 21,781 Customer contracts and relationships 193,519 (193,519 ) — 192,183 (192,183 ) — Trademarks and trade names: Finite-lived 120,356 (22,864 ) 97,492 120,290 (16,817 ) 103,473 Indefinite-lived (b) 137,397 — 137,397 147,544 — 147,544 Total $ 511,868 $ (276,979 ) $ 234,889 $ 536,503 $ (263,705 ) $ 272,798
Schedule of estimated future intangible assets amortization expense	As of September 30, 2017 , estimated future intangible assets amortization expense for each of the next five years and thereafter was as follows (in thousands): For the Year Ended Future Amortization Expense 2017 (remainder of the year) $ 2,005 2018 8,020 2019 8,020 2020 8,012 2021 8,008 Thereafter 63,427 Total $ 97,492
Schedule of property and equipment	Property and equipment consisted of the following (in thousands): September 30, 2017 (a) December 31, 2016 Land and improvements $ 1,581 $ 1,565 Buildings and improvements 16,319 16,080 Leasehold improvements 13,453 16,290 Equipment 16,493 14,771 Computer equipment 25,868 26,633 Computer software 62,721 61,332 Furniture and fixtures 3,861 3,310 140,296 139,981 Accumulated depreciation (97,714 ) (82,422 ) Total $ 42,582 $ 57,559

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule of future minimum principal payments	As of September 30, 2017 , the future minimum principal payments through the maturity date of the Credit Agreement were as follows (in thousands): For the Year Ended Future Minimum Principal Payments 2017 (remainder of the year) $ 5,000 2018 20,000 2019 230,000 Total $ 255,000
Schedule of changes in debt balances	The changes in the Company’s debt balances for the nine months ended September 30, 2017 were as follows (in thousands): December 31, 2016 Draw Down of Debt Repayments of Debt September 30, 2017 Credit Agreement: Revolving Credit Facility $ 120,000 $ 90,000 $ (100,000 ) $ 110,000 Term Loan 160,000 — (15,000 ) 145,000 Total Principal Outstanding 280,000 $ 90,000 $ (115,000 ) 255,000 Debt Issuance Costs (3,694 ) (2,674 ) Total Debt, Net of Debt Issuance Costs $ 276,306 $ 252,326

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of estimated fair values and notional values of outstanding derivative instruments	The estimated fair values and notional values of outstanding derivative instruments as of September 30, 2017 and December 31, 2016 were as follows (in thousands): Estimated Fair Value of Derivative Instruments Notional Value of Derivative Instruments Balance Sheet Location September 30, 2017 December 31, 2016 September 30, 2017 December 31, 2016 Derivative Assets: Interest rate caps Other assets $ — $ 1 $ 130,000 $ 130,000
Schedule of losses from derivatives, before tax, recognized in other comprehensive loss	The Company recognized the following losses from derivatives, before tax, in other comprehensive income/(loss) (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Derivatives Designated as Cash Flow Hedging Instruments: Interest rate caps $ — $ — $ (1 ) $ (34 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of estimated fair values of financial assets and derivative instruments measured at fair value on a recurring basis	The following table presents estimated fair values of financial assets and liabilities and derivative instruments that were required to be measured at fair value on a recurring basis (in thousands): September 30, 2017 December 31, 2016 Total Level 1 Level 2 Total Level 1 Level 2 Assets: Cash equivalents $ 5,394 $ 5,394 $ — $ 13,197 $ 13,197 $ — Derivative assets — — — 1 — 1 Total $ 5,394 $ 5,394 $ — $ 13,198 $ 13,197 $ 1 Liabilities: Non-qualified deferred compensation plan $ 1,352 $ — $ 1,352 $ 2,371 $ — $ 2,371 Total $ 1,352 $ — $ 1,352 $ 2,371 $ — $ 2,371
Summary of the carrying amount and estimated fair values for long-term debt	The table below summarizes the carrying amounts and estimated fair values for long-term debt (in thousands): September 30, 2017 December 31, 2016 Level 2 Level 2 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Long-term debt outstanding, including current portion $ 255,000 $ 255,000 $ 280,000 $ 280,000

INCENTIVE COMPENSATION PLANS (T

INCENTIVE COMPENSATION PLANS (Tables)	9 Months Ended
	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following assumptions were used to estimate the fair value of the stock options at the grant date: Risk-free interest rate 1.7 % Expected term (in years) 4.75 Dividend yield 0.0 % Expected volatility 34.0 %
Summary of the stock-based compensation incurred	The stock-based compensation expense incurred for all equity plans in the three months ended September 30, 2017 and 2016 and the nine months ended September 30, 2017 and 2016 have been included in the condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Cost of revenues $ 62 $ 45 $ 196 $ 111 Sales and marketing 848 870 3,178 3,251 General and administrative 1,441 2,408 4,847 7,441 Total stock-based compensation expense $ 2,351 $ 3,323 $ 8,221 $ 10,803

EARNINGS_(LOSS) PER SHARE (Tabl

EARNINGS/(LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of computation of basic and diluted earnings per common share	The following table sets forth the computation of basic and diluted earnings/(loss) per common share (in thousands, except per share amounts): Three Months Ended Nine Months Ended 2017 2016 2017 2016 Numerator: Net income/(loss) $ (99,319 ) $ (10,269 ) $ (80,580 ) $ 3,257 Income allocated to participating securities — — — (66 ) Net income/(loss) attributable to common stockholders $ (99,319 ) $ (10,269 ) $ (80,580 ) $ 3,191 Denominator: Basic average common shares outstanding 27,546 27,386 27,459 27,560 Add: Dilutive effect of securities — — — 52 Diluted average common shares outstanding 27,546 27,386 27,459 27,612 Basic earnings/(loss) per common share $ (3.61 ) $ (0.37 ) $ (2.93 ) $ 0.12 Diluted earnings/(loss) per common share $ (3.61 ) $ (0.37 ) $ (2.93 ) $ 0.12

RESTRUCTURING AND OTHER EXIT 34

RESTRUCTURING AND OTHER EXIT COSTS (Tables)	9 Months Ended
	Sep. 30, 2017
Restructuring and Related Activities [Abstract]
Schedule of restructuring and other exit costs	Restructuring and other exit costs were as follows (in thousands): Employee Termination Costs Facility Closure Costs Total Accrued as of December 31, 2016 $ 8,566 $ 1,378 $ 9,944 Charges 1,688 369 2,057 Cash paid (6,043 ) (1,096 ) (7,139 ) Other – non-cash (3,374 ) (12 ) (3,386 ) Accrued as of September 30, 2017 $ 837 $ 639 $ 1,476

SUPPLEMENTAL CASH FLOW INFORM35

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of supplemental cash flow disclosures	The following table sets forth supplemental cash flow disclosures (in thousands): Nine Months Ended 2017 2016 Cash paid for interest $ 6,261 $ 5,764 Cash paid for income taxes, net 11,132 12,688

RESTATEMENT OF UNAUDITED COND36

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]	The effects of the restatement on the condensed consolidated financial statements are as follows (in 000s): September 30, 2017 As Reported As Restated Condensed Consolidated Balance Sheets: Goodwill $ 426,131 $ 403,131 Total assets 819,148 796,148 Accumulated deficit (207,771 ) (230,771 ) Total stockholders’ equity 386,619 363,619 Total liabilities and stockholders’ equity 819,148 796,148 Three Months Ended Nine Months Ended As Reported As Restated As Reported As Restated Condensed Consolidated Statements of Operations: Impairment of goodwill, intangible assets, and other long-lived assets $ 82,735 $ 105,735 $ 82,735 $ 105,735 Total operating expenses 254,949 277,949 863,999 886,999 Operating income/(loss) (93,645 ) (116,645 ) (58,056 ) (81,056 ) Income/(loss) before income taxes (96,118 ) (119,118 ) (65,044 ) (88,044 ) Net income/(loss) (76,319 ) (99,319 ) (57,580 ) (80,580 ) Basic earnings/(loss) per share $ (2.77 ) $ (3.61 ) $ (2.10 ) $ (2.93 ) Diluted earnings/(loss) per share $ (2.77 ) $ (3.61 ) $ (2.10 ) $ (2.93 ) Three Months Ended Nine Months Ended As Reported As Restated As Reported As Restated Condensed Consolidated Statements of Comprehensive Income/(Loss): Net income/(loss) $ (76,319 ) $ (99,319 ) $ (57,580 ) $ (80,580 ) Total comprehensive loss (73,145 ) (96,145 ) (48,388 ) (71,388 )

DESCRIPTION OF BUSINESS, BASI37

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS (Details) floral_shop in Thousands	9 Months Ended
	Sep. 30, 2017countryfloral_shop
Description of business
Number of floral shops | floral_shop	35
Number of countries in which floral shops are located | country	125
Interflora, Inc.
Description of business
Portion of operation of subsidiary owned by third party (as a percent)	33.00%

DESCRIPTION OF BUSINESS, BASI38

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS - Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net cash provided by operating activities			$ (18,144)	[1]	$ (3,600)
Net cash used for financing activities			(25,941)	[1]	(27,376)
Accounting Standards Update 2016-09, Statutory Tax Withholding Component [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Share-based compensation, excess tax expense, amount	$ 100		1,500
Net cash provided by operating activities	(61)	$ (714)	(1,463)		(408)
Net cash used for financing activities	$ 61	$ 714	$ 1,463		$ 408
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

SEGMENT INFORMATION - Segment R

SEGMENT INFORMATION - Segment Revenues (Details) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017USD ($)		Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)reportable_segment		Sep. 30, 2016USD ($)reportable_segment
Segment revenues
Number of reportable segments | reportable_segment				4		4
Products revenues	$ 131,361	[1]	$ 142,451	$ 705,553	[1]	$ 737,991
Services revenues	29,943	[1]	30,428	100,390	[1]	103,341
Total revenues	161,304	[1]	172,879	805,943	[1]	841,332
Operating segments
Segment revenues
Products revenues	134,391		145,842	717,736		751,720
Services revenues	30,015		30,499	100,680		103,575
Operating segments | Provide Commerce
Segment revenues
Products revenues	54,633		57,112	390,192		390,751
Operating segments | Consumer
Segment revenues
Products revenues	43,631		51,260	196,547		220,743
Operating segments | Florist
Segment revenues
Products revenues	8,630		10,328	37,612		38,417
Services revenues	26,035		26,277	87,649		88,538
Operating segments | International
Segment revenues
Products revenues	27,497		27,142	93,385		101,809
Services revenues	3,980		4,222	13,031		15,037
Intersegment eliminations
Segment revenues
Total revenues	(3,102)		(3,462)	(12,473)		(13,963)
Intersegment eliminations | Provide Commerce
Segment revenues
Total revenues	(355)		(440)	(1,336)		(1,707)
Intersegment eliminations | Consumer
Segment revenues
Total revenues	(2,675)		(2,951)	(10,847)		(12,022)
Intersegment eliminations | Florist
Segment revenues
Total revenues	$ (72)		$ (71)	$ (290)		$ (234)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

SEGMENT INFORMATION - Geographi

SEGMENT INFORMATION - Geographic revenues (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Segment information
Revenues	$ 161,304	[1]	$ 172,879	$ 805,943	[1]	$ 841,332
U.S.
Segment information
Revenues	129,827		141,515	699,527		724,486
U.K.
Segment information
Revenues	$ 31,477		$ 31,364	$ 106,416		$ 116,846
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

SEGMENT INFORMATION - Operating

SEGMENT INFORMATION - Operating income reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Segment operating income/(loss) before income taxes
Operating income/(loss)	$ (116,645)	[1]	$ (12,023)	$ (81,056)	[1]	$ 8,663
Impairment of goodwill, intangible assets, and other long-lived assets	(105,735)	[1]	0	(105,735)	[1],[2]	0
Depreciation expense and amortization of intangible assets				(27,778)	[2]	(63,502)
Interest expense, net	(2,599)		(2,294)	(7,312)		(6,863)
Other income/(expense), net	126	[1]	(9)	324	[1]	1,804
Income/(loss) before income taxes	(119,118)	[1]	(14,326)	(88,044)	[1]	3,604
Operating segments
Segment operating income/(loss) before income taxes
Operating income/(loss)	9,857		18,379	84,885		101,679
Operating segments | Provide Commerce
Segment operating income/(loss) before income taxes
Operating income/(loss)	(6,304)		(1,847)	21,686		27,406
Operating segments | Consumer
Segment operating income/(loss) before income taxes
Operating income/(loss)	3,225		5,019	15,460		22,326
Operating segments | Florist
Segment operating income/(loss) before income taxes
Operating income/(loss)	9,552		11,362	35,757		36,722
Operating segments | International
Segment operating income/(loss) before income taxes
Operating income/(loss)	3,384		3,845	11,982		15,225
Unallocated amounts
Segment operating income/(loss) before income taxes
Unallocated expenses	11,573		(9,416)	32,428		(29,514)
Reconciling items
Segment operating income/(loss) before income taxes
Impairment of goodwill, intangible assets, and other long-lived assets	(105,735)		0	(105,735)		0
Depreciation expense and amortization of intangible assets	$ (9,194)		$ (20,986)	$ (27,778)		$ (63,502)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

FINANCING RECEIVABLES - Credit

FINANCING RECEIVABLES - Credit quality of financing receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Financing Receivable, Net [Abstract]
Current	$ 10,784	$ 11,490
Past due	869	865
Total	$ 11,653	$ 12,355

FINANCING RECEIVABLES - Aging o

FINANCING RECEIVABLES - Aging of past due receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Aging of past due financing receivables
Current	$ 10,784	$ 11,490
Past due:
1 - 150 days past due	182	120
151 - 364 days past due	181	129
365 - 730 days past due	187	230
731 or more days past due	319	386
Total	11,653	12,355
Financing receivables on nonaccrual status	$ 900	$ 1,000

FINANCING RECEIVABLES - Credi44

FINANCING RECEIVABLES - Credit losses and Recorded investment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Allowance for credit losses:
Balance at the beginning of the period	$ 846	$ 706
Provision	280	131
Write-offs charged against allowance	(276)	(66)
Balance at the end of the period	850	771
Ending balance collectively evaluated for impairment	806	767
Ending balance individually evaluated for impairment	44	4
Recorded investments in financing receivables:
Balance collectively evaluated for impairment	943	861
Balance individually evaluated for impairment	$ 10,710	$ 11,571

FINANCING RECEIVABLES - Impaire

FINANCING RECEIVABLES - Impaired receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016
Individually evaluated impaired loans
Allowance related to individually evaluated impaired loans	$ 44		$ 4
Maximum
Individually evaluated impaired loans
Recorded investment in individually evaluated impaired loans	100	$ 100
Unpaid principal balance related to individually evaluated impaired loans	100	100
Allowance related to individually evaluated impaired loans	$ 100	$ 100

FINANCING RECEIVABLES - Impai46

FINANCING RECEIVABLES - Impaired receivables - Average recorded investment and Interest income (Details) - Maximum - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Individually evaluated impaired loans
Average recorded investment in individually evaluated impaired loans	$ 0.1	$ 0.1
Interest income recognized on impaired loans	$ 0.1	$ 0.1

TRANSACTIONS WITH RELATED PAR47

TRANSACTIONS WITH RELATED PARTIES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Liberty | FTD Common Stock [Member]
Transactions with related parties
Ownership percentage	37.00%		37.00%
Interflora | I.S. Group
Transactions with related parties
Ownership percentage	20.40%		20.40%
Amount of investment in related party	$ 1.5		$ 1.5		$ 1.4
I.S. Group | Interflora
Transactions with related parties
Revenues from related party	0.5	$ 0.5	1.6	$ 1.8
Cost of revenues related to products purchased	$ 0.1	$ 0.1	$ 0.2	$ 0.4

TRANSACTIONS WITH RELATED PAR48

TRANSACTIONS WITH RELATED PARTIES - Receivable and Payable (Details) - I.S. Group - Interflora - USD ($) $ in Millions	Sep. 30, 2017	Dec. 31, 2016
Transactions with related parties
Amounts due from related party	$ 0.2	$ 0.3
Amounts payable to related party	$ 0.8	$ 1.2

GOODWILL, INTANGIBLE ASSETS, 49

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Goodwill, Narrative (Details) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017USD ($)segmentreporting_unit		Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2008USD ($)
Goodwill [Line Items]
Number of reporting units | reporting_unit	4
Number of operating segments | segment	4
Impairment of goodwill	$ 66,600		$ 84,000	$ 85,000	$ 116,300
Goodwill	403,131	[1]	463,465
Goodwill impairment	351,900
Consumer
Goodwill [Line Items]
Impairment of goodwill	38,000
Goodwill	$ 95,226		133,226
Provide Commerce
Goodwill [Line Items]
Number of reporting units | reporting_unit	2
Impairment of goodwill	$ 28,600
Goodwill	118,901		$ 147,501
Provide Commerce | ProFlowers/Gourmet Foods
Goodwill [Line Items]
Goodwill	$ 92,600
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

GOODWILL, INTANGIBLE ASSETS, 50

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2008
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	$ 463,465
Foreign currency translation	6,266
Impairment of Goodwill	(66,600)		$ (84,000)	$ (85,000)	$ (116,300)
Balance at the end of the period	403,131	[1]	463,465
Provide Commerce
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	147,501
Impairment of Goodwill	(28,600)
Balance at the end of the period	118,901		147,501
Consumer
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	133,226
Impairment of Goodwill	(38,000)
Balance at the end of the period	95,226		133,226
Florist
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	109,651
Balance at the end of the period	109,651		109,651
International
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	73,087
Foreign currency translation	6,266
Balance at the end of the period	$ 79,353		$ 73,087
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

GOODWILL, INTANGIBLE ASSETS, 51

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Intangible Assets, Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017		Dec. 31, 2016
Acquired indefinite-lived intangible assets
Intangible assets, net	$ 234,889	[1]	$ 272,798
Complete technology
Acquired indefinite-lived intangible assets
Intangible assets, net	0		$ 21,781
International | Trademarks and trade names
Acquired indefinite-lived intangible assets
Intangible assets, net	$ 37,400
Percentage of fair value in excess of carrying amount	7.80%
Consumer and Florist Segments | Trademarks and trade names
Acquired indefinite-lived intangible assets
Intangible assets, net	$ 100,000
Consumer | Trademarks and trade names
Acquired indefinite-lived intangible assets
Impairment of intangible assets, indefinite-lived (excluding goodwill)	13,100
Provide Commerce | Complete technology
Acquired indefinite-lived intangible assets
Impairment of intangible assets, finite-lived	$ 16,300
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

GOODWILL, INTANGIBLE ASSETS, 52

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016
Indefinite-lived intangibles
Amortization expense	$ 3,820,000	[1]	$ 15,240,000	$ 11,459,000	[1]	$ 45,873,000
Intangible assets
Gross Value	511,868,000			511,868,000			$ 536,503,000
Accumulated Amortization	(276,979,000)			(276,979,000)			(263,705,000)
Net	234,889,000	[2]		234,889,000	[2]		272,798,000
Trademarks and trade names
Indefinite-lived intangibles
Indefinite-lived	137,397,000			137,397,000			147,544,000
Amortization expense				0
Trademarks and trade names | Consumer
Intangible assets
Impairment of intangible assets, indefinite-lived (excluding goodwill)				13,100,000
Complete technology
Intangible assets
Gross Value	60,596,000			60,596,000			76,486,000
Accumulated Amortization	(60,596,000)			(60,596,000)			(54,705,000)
Net	0			0			21,781,000
Complete technology | Provide Commerce
Intangible assets
Impairment of intangible assets, finite-lived				16,300,000
Customer contracts and relationships
Intangible assets
Gross Value	193,519,000			193,519,000			192,183,000
Accumulated Amortization	(193,519,000)			(193,519,000)			(192,183,000)
Net	0			0			0
Trademarks and trade names
Intangible assets
Gross Value	120,356,000			120,356,000			120,290,000
Accumulated Amortization	(22,864,000)			(22,864,000)			(16,817,000)
Net	$ 97,492,000			$ 97,492,000			$ 103,473,000
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

GOODWILL, INTANGIBLE ASSETS, 53

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Intangible Assets Future Amortization (Details) $ in Thousands	Sep. 30, 2017USD ($)
Estimated future intangible assets amortization expense
2017 (remainder of the year)	$ 2,005
2,018	8,020
2,019	8,020
2,020	8,012
2,021	8,008
Thereafter	63,427
Total	$ 97,492

GOODWILL, INTANGIBLE ASSETS, 54

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Other Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017		Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 140,296		$ 140,296			$ 139,981
Accumulated depreciation	(97,714)		(97,714)			(82,422)
Total	42,582	[1]	42,582	[1]		57,559
Impairment of fixed assets			0	[2]	$ 398
Provide Commerce
Property, Plant and Equipment [Line Items]
Impairment of fixed assets	9,700
Land and Land Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,581		1,581			1,565
Building and Building Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,319		16,319			16,080
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,453		13,453			16,290
Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	16,493		16,493			14,771
Computer Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	25,868		25,868			26,633
Software and Software Development Costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	62,721		62,721			61,332
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 3,861		$ 3,861			$ 3,310
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

GOODWILL, INTANGIBLE ASSETS, 55

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Other Long-Lived Assets, Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Goodwill Tangible and Intangible Assets Disclosure [Abstract]
Depreciation	$ 5.4	$ 5.7	$ 16.3	$ 17.6

FINANCING ARRANGEMENTS (Details

FINANCING ARRANGEMENTS (Details) - USD ($)	9 Months Ended			12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2014	Sep. 19, 2014
Financing arrangements
Draw down of debt	$ 90,000,000	[1]	$ 0
Credit Agreement
Financing arrangements
Draw down of debt				$ 120,000,000
Letters of credit outstanding	2,000,000
Remaining borrowing capacity	238,000,000
Additional borrowing capacity	$ 74,000,000
Ratio of Adjusted EBITDA for additional borrowing capacity	3.25
Credit Agreement | Maximum
Financing arrangements
Percentage of outstanding capital stock of foreign subsidiaries that is pledged as collateral for borrowings	66.00%
Credit Agreement | Base rate
Financing arrangements
Reference rate for variable interest rate	base rate
Percentage points added to the reference rate	0.75%
Credit Agreement | Base rate | Minimum
Financing arrangements
Percentage points added to the reference rate	0.50%
Credit Agreement | Base rate | Maximum
Financing arrangements
Percentage points added to the reference rate	1.50%
Credit Agreement | LIBOR
Financing arrangements
Reference rate for variable interest rate	LIBOR
Percentage points added to the reference rate	1.75%
Credit Agreement | LIBOR | Minimum
Financing arrangements
Percentage points added to the reference rate	1.50%
Credit Agreement | LIBOR | Maximum
Financing arrangements
Percentage points added to the reference rate	2.50%
Credit Agreement | Revolving credit facility
Financing arrangements
Face amount of debt					$ 350,000,000
Draw down of debt	$ 90,000,000
Commitment fee (as a percent)	0.25%
Credit Agreement | Revolving credit facility | Minimum
Financing arrangements
Commitment fee (as a percent)	0.20%
Credit Agreement | Revolving credit facility | Maximum
Financing arrangements
Commitment fee (as a percent)	0.40%
Credit Agreement | Revolving credit facility | LIBOR
Financing arrangements
Interest rate (as a percent)	2.99%
Effective interest rate (as a percent)	3.61%
Term Loan | Credit Agreement
Financing arrangements
Face amount of debt					$ 200,000,000
Draw down of debt	$ 0
Quarterly payment	$ 5,000,000
Term Loan | Credit Agreement | LIBOR
Financing arrangements
Reference rate for variable interest rate	LIBOR
Interest rate (as a percent)	3.08%
Effective interest rate (as a percent)	4.08%
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

FINANCING ARRANGEMENTS - Future

FINANCING ARRANGEMENTS - Future minimum principle payments (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Future minimum principal payments, excluding required prepayments based on excess cash flows
2017 (remainder of year)	$ 5,000
2,018	20,000
2,019	230,000
Total	$ 255,000	$ 280,000

FINANCING ARRANGEMENTS - Change

FINANCING ARRANGEMENTS - Change in the Company's debt balances, net of discounts (Details) - USD ($) $ in Thousands	9 Months Ended			12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2014	Dec. 31, 2016
Changes in debt balances, net of discounts
Long-term debt, gross	$ 255,000				$ 280,000
Draw down of debt	90,000	[1]	$ 0
Repayments of Debt	(115,000)	[1]	$ (15,000)
Debt Issuance Costs	(2,674)				(3,694)
Total Debt, Net of Debt Issuance Costs	252,326				276,306
Credit Agreement
Changes in debt balances, net of discounts
Draw down of debt				$ 120,000
Term Loan | Credit Agreement
Changes in debt balances, net of discounts
Long-term debt, gross	145,000				160,000
Draw down of debt	0
Repayments of Debt	(15,000)
Revolving credit facility | Credit Agreement
Changes in debt balances, net of discounts
Long-term debt, gross	110,000				$ 120,000
Draw down of debt	90,000
Repayments of Debt	$ (100,000)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

DERIVATIVE INSTRUMENTS - Fair v

DERIVATIVE INSTRUMENTS - Fair value and notional amounts (Details) - Derivatives designated as hedging instruments - Cash flow hedging instruments - Interest rate caps - USD ($) $ in Thousands	1 Months Ended
	Mar. 31, 2012	Sep. 30, 2017	Dec. 31, 2016
Estimated fair values and notional values of outstanding derivative instruments
Purchase of derivative instruments	$ 1,900
Notional Value of Derivative Instruments	$ 130,000
Other assets.
Estimated fair values and notional values of outstanding derivative instruments
Estimated Fair Value of Derivative Instruments		$ 0	$ 1
Notional Value of Derivative Instruments		$ 130,000	$ 130,000

DERIVATIVE INSTRUMENTS - Cash f

DERIVATIVE INSTRUMENTS - Cash flow hedge disclosures (Details) - Derivatives designated as hedging instruments - Cash flow hedging instruments - Interest rate caps - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Effect of derivative instruments
Gains (losses) from derivatives, before tax, recognized in other comprehensive income (loss)	$ 0	$ 0	$ (1)	$ (34)
Effective loss portion, before tax effect, of the derivative instruments			400		$ 800
Losses expected to be reclassified from accumulated other comprehensive loss to interest expense within next 12 months			(400)
Reclassifications out of accumulated other comprehensive loss
Effect of derivative instruments
Gains (losses) from derivatives, before tax, recognized in other comprehensive income (loss)	$ (100)	$ (100)	$ (400)	$ (400)

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of Assets and Liabilities Measured at Fair Value on Recurring Basis (Details) - Recurring basis - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets:
Cash equivalents	$ 5,394	$ 13,197
Derivative assets	0	1
Total	5,394	13,198
Liabilities:
Non-qualified deferred compensation plan	1,352	2,371
Total	1,352	2,371
Level 1
Assets:
Cash equivalents	5,394	13,197
Derivative assets	0	0
Total	5,394	13,197
Liabilities:
Non-qualified deferred compensation plan	0	0
Total	0	0
Level 2
Assets:
Cash equivalents	0	0
Derivative assets	0	1
Total	0	1
Liabilities:
Non-qualified deferred compensation plan	1,352	2,371
Total	$ 1,352	$ 2,371

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2008
Assets measured at fair value
Impairment of intangible assets (excluding goodwill) and tangible assets	$ 39,100
Impairment of goodwill	$ 66,600	$ 84,000	$ 85,000	$ 116,300
Term Loan
Assets measured at fair value
Credit spread (as a percent)	1.00%	1.40%
Estimated yield-to maturity (as a percent)	2.50%	2.80%
Revolving credit facility
Assets measured at fair value
Credit spread (as a percent)	1.60%	2.00%
Estimated yield-to maturity (as a percent)	3.10%	3.40%
Other assets.
Assets measured at fair value
Deferred compensation plan assets	$ 11,700	$ 11,600

FAIR VALUE MEASUREMENTS - Long

FAIR VALUE MEASUREMENTS - Long Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Assets measured at fair value
Long-term debt	$ 252,326	$ 276,306
Carrying Amount
Assets measured at fair value
Long-term debt	255,000	280,000
Level 2 | Estimated Fair Value
Assets measured at fair value
Long-term debt outstanding, including current portion	$ 255,000	$ 280,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - USD ($) shares in Millions	Mar. 08, 2016	Sep. 30, 2017
Common Stock Repurchases
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 44,800,000
2016 Repurchase Program
Common Stock Repurchases
Period under share repurchase programs	2 years
Maximum | 2016 Repurchase Program
Common Stock Repurchases
Amount authorized under stock repurchase program	$ 60,000,000
RSUs
Restricted Stock Units Vesting and Tax Withholdings
Awards vested during the period (in shares)		0.3
Shares withheld to pay employee tax withholding		0.1
Value of shares withheld to pay employee tax withholding		$ 2,000,000

INCENTIVE COMPENSATION PLANS (D

INCENTIVE COMPENSATION PLANS (Details) - $ / shares shares in Millions	3 Months Ended			9 Months Ended
	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Sep. 30, 2017
Amended and Restated 2013 Plan
Incentive Compensation Plan
Shares available for issuance	3.2			3.2
Amended and Restated 2013 Plan | RSUs
Incentive Compensation Plan
RSUs granted (in shares)	0.1	0.1	0.4
RSUs grant price (in dollars per share)	$ 13.83	$ 17.70	$ 23.12
Vesting period	4 years	1 year	4 years
Amended and Restated 2013 Plan | Stock Options
Incentive Compensation Plan
Vesting period	4 years
Stock options granted (in shares)	0.4
Stock option exercise price (in dollars per share)	$ 13.85
Stock option grants, fair value assumptions, risk free interest rate	1.70%
Stock option grants, fair value measurement, expected term	4 years 9 months
Stock option grants, fair value assumptions, expected dividend rate	0.00%
Stock option grants, fair value assumptions, weighted average volatility rate	34.00%
Employee Stock Purchase Plan 2015 [Member]
Incentive Compensation Plan
Shares available for issuance	0.4			0.4
Employee Stock Purchase Plan 2015 [Member] | Employee Stock [Member]
Incentive Compensation Plan
Employee stock purchase price, percentage of fair market value				85.00%

INCENTIVE COMPENSATION PLANS -

INCENTIVE COMPENSATION PLANS - Allocation of stock-based compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Stock-Based Compensation
Total stock-based compensation expense	$ 2,351	$ 3,323	$ 8,221	$ 10,803
Cost of revenues
Stock-Based Compensation
Total stock-based compensation expense	62	45	196	111
Sales and marketing
Stock-Based Compensation
Total stock-based compensation expense	848	870	3,178	3,251
General and administrative
Stock-Based Compensation
Total stock-based compensation expense	$ 1,441	$ 2,408	$ 4,847	$ 7,441

INCOME TAXES - Provision (Detai

INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Income before income taxes
Provision for/(benefit from) income taxes	$ (19,799)	[1]	$ (4,057)	$ (7,464)	[1]	$ 347
Income/(loss) before income taxes	(119,118)	[1]	$ (14,326)	(88,044)	[1]	$ 3,604
Accounting Standards Update 2016-09, Statutory Tax Withholding Component [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Share-based compensation, excess tax expense, amount	$ (100)			$ (1,500)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

EARNINGS_(LOSS) PER SHARE (Deta

EARNINGS/(LOSS) PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Numerator:
Net income/(loss)	$ (99,319)	[1],[2]	$ (10,269)	$ (80,580)	[1],[2],[3],[4]	$ 3,257
Income allocated to participating securities	0		0	0		(66)
Net income/(loss) attributable to common stockholders	$ (99,319)		$ (10,269)	$ (80,580)		$ 3,191
Denominator:
Basic average common shares outstanding	27,546		27,386	27,459		27,560
Add: Dilutive effect of securities	0		0	0		52
Diluted average common shares outstanding	27,546		27,386	27,459		27,612
Basic earnings per share (in dollars per share)	$ (3.61)	[2]	$ (0.37)	$ (2.93)	[2]	$ 0.12
Diluted earning per share (in dollars per share)	$ (3.61)	[2]	$ (0.37)	$ (2.93)	[2]	$ 0.12
Weighted-average antidilutive shares	4,200		2,100	3,700		2,300
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

RESTRUCTURING AND OTHER EXIT 69

RESTRUCTURING AND OTHER EXIT COSTS (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period				$ 9,944
Charges	$ 1,113	[1]	$ 612	2,057	[1]	$ 2,230
Cash paid				(7,139)
Other – non-cash				(3,386)
Accrued restructuring at the end of the period	1,476			1,476
Employee Termination Costs
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period				8,566
Charges				1,688
Cash paid				(6,043)
Other – non-cash				(3,374)
Accrued restructuring at the end of the period	837			837
Facility Closure Costs
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period				1,378
Charges				369
Cash paid				(1,096)
Other – non-cash				(12)
Accrued restructuring at the end of the period	$ 639			$ 639
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

CONTINGENCIES - Legal Matters (

CONTINGENCIES - Legal Matters (Details) $ in Millions	May 08, 2017stateattorneygeneral	Dec. 14, 2011claim_filed	Aug. 19, 2009	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Contingencies-legal matters
Reserve for estimated losses related to certain of the matters | $				$ 3	$ 3
Provide Commerce
Contingencies-legal matters
Period for consolidation of cases filed since the original August 19, 2009 lawsuit			3 years
Number of claims | claim_filed		10
number of state attorneys filing an amicus brief | stateattorneygeneral	13

SUPPLEMENTAL CASH FLOW INFORM71

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Supplemental cash flow disclosures:
Cash paid for interest	$ 6,261	$ 5,764
Cash paid for income taxes, net	$ 11,132	$ 12,688

RESTATEMENT OF UNAUDITED COND72

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Balance Sheets (Details) - USD ($) $ in Thousands		Sep. 30, 2017		Dec. 31, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Goodwill		$ 403,131	[1]	$ 463,465
Total assets		796,148	[1]	962,314
Accumulated deficit		(230,771)	[1]	(150,191)
Total stockholders’ equity	[2]	363,619	[1]	427,727
Total liabilities and stockholders’ equity		796,148	[1]	$ 962,314
Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Goodwill		426,131
Total assets		819,148
Accumulated deficit		(207,771)
Total stockholders’ equity		386,619
Total liabilities and stockholders’ equity		$ 819,148
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

RESTATEMENT OF UNAUDITED COND73

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Statement of Operations (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill, intangible assets, and other long-lived assets	$ 105,735	[1]	$ 0	$ 105,735	[1],[2]	$ 0
Total operating expenses	277,949	[1]	184,902	886,999	[1]	832,669
Operating income/(loss)	(116,645)	[1]	(12,023)	(81,056)	[1]	8,663
Income/(loss) before income taxes	(119,118)	[1]	(14,326)	(88,044)	[1]	3,604
Net income/(loss)	$ (99,319)	[1],[3]	$ (10,269)	$ (80,580)	[1],[2],[3],[4]	$ 3,257
Basic earnings per share (in dollars per share)	$ (3.61)	[1]	$ (0.37)	$ (2.93)	[1]	$ 0.12
Diluted earning per share (in dollars per share)	$ (3.61)	[1]	$ (0.37)	$ (2.93)	[1]	$ 0.12
Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill, intangible assets, and other long-lived assets	$ 82,735			$ 82,735
Total operating expenses	254,949			863,999
Operating income/(loss)	(93,645)			(58,056)
Income/(loss) before income taxes	(96,118)			(65,044)
Net income/(loss)	$ (76,319)			$ (57,580)
Basic earnings per share (in dollars per share)	$ (2.77)			$ (2.10)
Diluted earning per share (in dollars per share)	$ (2.77)			$ (2.10)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

RESTATEMENT OF UNAUDITED COND74

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Statements of Comprehensive Income/(Loss) (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Sep. 30, 2017		Sep. 30, 2016
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income/(loss)	$ (99,319)	[1],[2]	$ (10,269)	$ (80,580)	[1],[2],[3],[4]	$ 3,257
Total comprehensive loss	(96,145)	[1]	$ (12,816)	(71,388)	[1]	$ (9,658)
Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income/(loss)	(76,319)			(57,580)
Total comprehensive loss	$ (73,145)			$ (48,388)
[1]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[2]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[3]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”
[4]	(1) See Note 16—“Restatement of Unaudited Condensed Consolidated Financial Statements”

RESTATEMENT OF UNAUDITED COND75

RESTATEMENT OF UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Narratives (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2008
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill		$ 66,600	$ 84,000	$ 85,000	$ 116,300
Consumer
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill		38,000
Consumer | Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill	$ 21,200
Provide Commerce
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill		$ 28,600
Provide Commerce | Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Impairment of goodwill	$ 1,800