GUE Liquidation Companies 10-Q 8 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 02, 2018
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, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Common Stock, Shares Outstanding		28,224,335
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 23,124	$ 29,496
Accounts receivable, net of allowances of $6,731 and $4,957 as of September 30, 2018 and December 31, 2017, respectively	23,829	26,028
Inventories	30,148	25,356
Prepaid expenses and other current assets	11,684	14,911
Total current assets	88,785	95,791
Property and equipment, net	47,598	33,880
Intangible assets, net	104,149	181,965
Goodwill	210,935	277,041
Other assets	10,028	21,648
Total assets	461,495	610,325
Current liabilities:
Accounts payable	43,088	70,480
Accrued liabilities	45,702	77,058
Accrued compensation	21,467	14,261
Deferred revenue	6,644	5,280
Income taxes payable	2,600	872
Current portion of long-term debt	255,904	189,666
Total current liabilities	375,405	357,617
Deferred tax liabilities, net	9,659	30,854
Other liabilities	8,468	7,330
Total liabilities	393,532	395,801
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; 30,655,232 and 30,073,087 shares issued as of September 30, 2018 and December 31, 2017, respectively	3	3
Treasury stock, 2,430,897 shares as of September 30, 2018 and December 31, 2017	(65,221)	(65,221)
Additional paid-in capital	718,211	705,388
Accumulated deficit	(540,123)	(384,232)
Accumulated other comprehensive loss	(44,907)	(41,414)
Total stockholders’ equity	67,963	214,524
Total liabilities and stockholders’ equity	$ 461,495	$ 610,325

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 6,731	$ 4,957
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	30,655,232	30,073,087
Treasury stock, shares issued	2,430,897	2,430,897

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues:
Revenues	$ 148,621	$ 161,304	$ 766,712	$ 805,943
Operating expenses:
Sales and marketing	36,202	36,450	189,551	181,570
General and administrative	25,249	27,656	74,083	83,450
Amortization of intangible assets	314	3,820	3,311	11,459
Restructuring and other exit costs	18,097	1,113	18,097	2,057
Impairment of goodwill, intangible assets, and other long-lived assets	411	105,735	139,627	105,735
Total operating expenses	177,074	277,949	926,699	886,999
Operating loss	(28,453)	(116,645)	(159,987)	(81,056)
Interest income	113	122	354	359
Interest expense	(5,804)	(2,721)	(12,920)	(7,671)
Other income, net	706	126	842	324
Loss before income taxes	(33,438)	(119,118)	(171,711)	(88,044)
Benefit from income taxes	(2,228)	(19,799)	(15,820)	(7,464)
Net loss	$ (31,210)	$ (99,319)	$ (155,891)	$ (80,580)
Loss per common share:
Basic earnings/(loss) per share (in dollars per share)	$ (1.11)	$ (3.61)	$ (5.59)	$ (2.93)
Diluted earning/(loss) per share (in dollars per share)	$ (1.11)	$ (3.61)	$ (5.59)	$ (2.93)
Products revenues
Revenues:
Revenues	$ 121,822	$ 131,361	$ 672,831	$ 705,553
Operating expenses:
Cost of revenues	92,621	98,895	488,838	489,704
Services revenues
Revenues:
Revenues	26,799	29,943	93,881	100,390
Operating expenses:
Cost of revenues	$ 4,180	$ 4,280	$ 13,192	$ 13,024

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (31,210)	$ (99,319)	$ (155,891)	$ (80,580)
Other comprehensive income/(loss):
Foreign currency translation	(1,252)	3,089	(3,713)	8,935
Cash flow hedges:
Changes in net gains on derivatives, net of tax of $0 and $55 for the three months ended September 30, 2018 and 2017, respectively, and $59 and $162 for the nine months ended September 30, 2018 and 2017, respectively.	0	85	220	257
Other comprehensive income/(loss)	(1,252)	3,174	(3,493)	9,192
Total comprehensive loss	$ (32,462)	$ (96,145)	$ (159,384)	$ (71,388)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME/(LOSS) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Changes in net gains on cash flow hedge derivatives, tax	$ 0	$ 55	$ 59	$ 162

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - 9 months ended Sep. 30, 2018 - 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, 2017	$ 214,524	$ 3	$ (65,221)	$ 705,388	$ (41,414)	$ (384,232)
Balance at the beginning of the period (in shares) at Dec. 31, 2017		30,073	(2,431)
Increase (Decrease) in Equity
Net loss	(155,891)					(155,891)
Other comprehensive loss	(3,493)				(3,493)
Stock-based compensation	12,904			12,904
Vesting of restricted stock units and related repurchases of common stock	(494)			(494)
Vesting of restricted stock units and related repurchases of common stock (in shares)		477
Stock Issued During Period, Shares, Employee Stock Purchase Plans		105
Stock Issued During Period, Value, Employee Stock Purchase Plan	413			413
Balance at the end of the period at Sep. 30, 2018	$ 67,963	$ 3	$ (65,221)	$ 718,211	$ (44,907)	$ (540,123)
Balance at the end of the period (in shares) at Sep. 30, 2018		30,655	(2,431)

CONDENSED CONSOLIDATED STATEM_5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (155,891)	$ (80,580)
Adjustments to reconcile net loss to net cash used for operating activities:
Depreciation and amortization	11,562	27,778
Impairment of goodwill, intangible assets, and other long-lived assets	139,627	105,735
Stock-based compensation	12,904	8,221
Provision for doubtful accounts receivable	1,926	1,515
Amortization of deferred financing fees	2,154	1,020
Deferred taxes, net	(21,149)	(17,314)
Gain on sale of business	(426)	0
Other, net	(138)	(95)
Changes in operating assets and liabilities:
Accounts receivable, net	329	923
Inventories	(4,801)	(5,770)
Prepaid expenses and other assets	4,751	4,139
Accounts payable and accrued liabilities	(50,168)	(62,235)
Deferred revenue	1,432	750
Income taxes receivable or payable	572	(1,033)
Other liabilities	1,225	(1,198)
Net cash used for operating activities	(56,091)	(18,144)
Cash flows from investing activities:
Purchases of property and equipment	(26,354)	(10,677)
Proceeds from life insurance	10,003	0
Proceeds from sale of business	2,186	0
Net cash used for investing activities	(14,165)	(10,677)
Cash flows from financing activities:
Proceeds from revolving lines of credit	272,000	90,000
Payments on term debt and revolving lines of credit	(203,346)	(115,000)
Purchases from employee stock plan	412	1,042
Payments for debt financing fees	(4,569)	0
Repurchases of common stock withheld for taxes	(494)	(1,983)
Net cash provided by/(used for) financing activities	64,003	(25,941)
Effect of foreign currency exchange rate changes on cash and cash equivalents	(119)	1,605
Change in cash and cash equivalents	(6,372)	(53,157)
Cash and cash equivalents, beginning of period	29,496	81,002
Cash and cash equivalents, end of period	$ 23,124	$ 27,845

DESCRIPTION OF BUSINESS, BASIS

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2018
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 world’s floral innovator and leader, creating products, brands, and technology-driven services its customers love. The Company provides 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. The business uses the highly recognized FTD ® and Interflora ® brands, both supported by the iconic Mercury Man ® logo. While the Company operates primarily in the United States (“U.S.”) and the United Kingdom (“U.K.”), it has worldwide presence as its Mercury Man logo is displayed in approximately 35,000 floral shops in over 125 countries. The Company’s diversified portfolio of brands also includes ProFlowers ® , ProPlants ® , Shari’s Berries ® , Personal Creations ® , RedEnvelope ® , Flying Flowers ® , and Gifts.com ™ . While floral arrangements and plants are its primary offerings, the Company also markets and sells gift items, including gourmet-dipped berries and other sweets, personalized gifts, gift baskets, wine and champagne, and jewelry. The principal operating subsidiaries of FTD Companies, Inc. are Florists’ Transworld Delivery, Inc., FTD.COM Inc. (“FTD.com”), Interflora British Unit (“Interflora”), and Provide Commerce, Inc. (“Provide Commerce”). 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, California; Woodridge, Illinois; Centerbrook, Connecticut; Sleaford, England; and Hyderabad, India; and distribution centers in various locations throughout the U.S. Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”). All intercompany accounts and transactions have been eliminated in consolidation. The preparation of 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 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. 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, 2017 . Going Concern The condensed consolidated financial statements have been prepared assuming the Company will continue as a going concern. The ability to continue as a going concern is dependent on the Company generating profitable operating results, having sufficient liquidity, maintaining compliance with the revised financial covenants and other requirements under the Amended Credit Agreement (as defined below), and refinancing or repaying the indebtedness outstanding under the Amended Credit Agreement, including in connection with a sale or merger of the Company or other strategic transaction. As described in more detail in Note 6—“Financing Arrangements,” on May 31, 2018, the Company entered into the Third Amendment to Credit Agreement (the Credit Agreement, as defined in Note 6—“Financing Arrangements,” as previously amended and as further amended by the Third Amendment, is referred to in this Form 10-Q as the “Third Amendment”) with its lenders, which included an agreement by the lenders to waive existing defaults caused by (1) the inclusion of a going concern uncertainty explanatory paragraph in the audit opinion on the Company’s financial statements for the year ended December 31, 2017 and (2) the breach of the consolidated net leverage ratio covenant for the three months ended March 31, 2018. Among other modifications to the Credit Agreement, the Third Amendment revised the consolidated net leverage ratio and fixed charge coverage ratio covenants for each quarterly period through the September 19, 2019 maturity date, as well as the interest rates applicable to the borrowings. Also as described in more detail in Note 6—“Financing Arrangements,” on September 28, 2018, the Company entered into the Fourth Amendment to Credit Agreement (the Third Amendment, as further amended by the Fourth Amendment, is referred to in this Form 10-Q as the “Fourth Amendment”) with its lenders. Among other modifications to the Credit Agreement, the Fourth Amendment modified the measurement dates for the consolidated net leverage ratio and fixed charge coverage ratio covenant tests such that the next measurement date was revised to the twelve month period ended October 31, 2018, from the four fiscal quarter period ended September 30, 2018, with the specific required ratio levels otherwise unchanged from the Third Amendment. As discussed in Note 6—“Financing Arrangements” and disclosed in Note 16—“Subsequent Events,” the Company entered into the Fifth Amendment to Credit Agreement (the Fourth Amendment, as further amended by the Fifth Amendment, is referred to in this Form 10-Q as the “Fifth Amendment”) and the Sixth Amendment to Credit Agreement (the Fifth Amendment, as further amended by the Sixth Amendment, is referred to in this Form 10-Q as the “Sixth Amendment” or the “Amended Credit Agreement”) with its lenders on October 31, 2018 and November 5, 2018, respectively. Among other modifications to the Fourth Amendment, the Fifth Amendment further restricted the Company’s combined usage of the revolving credit facility portion of the Credit Agreement. The Fifth Amendment also modified the measurement dates for the consolidated net leverage ratio and fixed charge coverage ratio covenant tests from the dates set forth in the Fourth Amendment such that the next measurement date was revised to the twelve month period ending November 30, 2018 from the twelve month period ended October 31, 2018. The Fifth Amendment also established the consolidated net leverage and fixed charge coverage ratios for the twelve month period ending November 30, 2018 with the required ratio levels for the remaining periods otherwise unchanged from the Third Amendment. In addition, the Fifth Amendment subjects the Company to certain additional restrictions on capital expenditures and certain additional events of default. The Sixth Amendment, or Amended Credit Agreement, further restricts the Company’s combined usage of the revolving credit facility portion of the Credit Agreement to amounts ranging from $90 million to $170 million based on the Company’s expected borrowing needs at various points in its business cycle. The Sixth Amendment, or Amended Credit Agreement, also revises the consolidated net leverage ratio and fixed charge coverage ratio covenants set forth in the Fifth Amendment for each period through the September 19, 2019 maturity date of the Amended Credit Agreement. Based on the Company’s 2018 year-to-date results of operations and outlook for the remainder of the term of the Amended Credit Agreement, the Company currently anticipates that it will be in compliance with the revised financial covenants under the Amended Credit Agreement. However, the Company also will need to make sufficient progress in addressing the need to refinance or repay the indebtedness outstanding under the Amended Credit Agreement such that the Company is able to obtain an audit opinion with no modifications on the Company’s financial statements for the year ending December 31, 2018. If the Company is unable to meet the revised financial covenants or other requirements of the Amended Credit Agreement and is unable to obtain waivers or amendments from its lenders, the lenders could exercise remedies under the Amended Credit Agreement and repayment of the debt owed under the Amended Credit Agreement could be accelerated. The Company does not expect that it could repay all of its outstanding indebtedness if the repayment of such indebtedness was accelerated. As part of the Company’s efforts to address these issues, as previously announced, the Company’s board of directors has initiated a review of strategic alternatives. The strategic alternatives under consideration include, but are not limited to, a sale or merger of the Company, the Company continuing to pursue value-enhancing initiatives as a standalone company, and potential financings or other equity transactions. The Company also announced a corporate restructuring and cost savings plan, under which opportunities to optimize operations, drive efficiency, and reduce costs have been identified. As noted above, the Company will need to refinance or repay the indebtedness outstanding under the Amended Credit Agreement no later than the September 2019 maturity date of the Amended Credit Agreement. There can be no assurance that the Company will be able to effect a refinancing on acceptable terms or repay the indebtedness outstanding, when required or if at all, including as a result of the strategic alternatives review noted above. In this regard, there can be no assurance that the strategic alternatives review will result in any particular strategic alternative or strategic transaction. If the Company is not successful in its initiatives or does not have sufficient liquidity to fund its business activities, the Company may be forced to limit its business activities or be unable to continue as a going concern, which would have a material adverse effect on its results of operations and financial condition. The uncertainties identified above raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements included in this Form 10-Q do not include any adjustments that might result from the outcome of the Company’s efforts to address these uncertainties. Accounting Policies With the exception of the Company’s revenue recognition and income tax policies as noted below, refer to the Company’s audited consolidated financial statements included in the Company’s Form 10-K for the year ended December 31, 2017 for a discussion of the Company’s accounting policies, as updated below for recently adopted accounting standards. Revenue Recognition The Company adopted Financial Accounting Standards Board (“FASB”) Accounting Standards Codification Topic 606 (“ASC 606”), Revenue from Contracts with Customers effective January 1, 2018, using the modified retrospective method. This method requires that the cumulative effect of the initial application is recognized as an adjustment to the opening balance of the Company’s retained earnings at January 1, 2018. However, the adoption did not have a material impact on the Company’s revenue recognition. As such, the Company did not record an adjustment to its beginning balance of retained earnings as of January 1, 2018. The Company recognizes revenue from short-term contracts for the sale of various products and services to its customers, which include consumers, floral network members, and wholesale customers. Sales to consumers are generated via the Company’s websites, mobile sites, or over the telephone with payment made either at the time the order is placed or upon shipment. Product revenues from these short-term contracts are single performance obligations and are considered complete upon delivery to the recipient. Amounts collected from customers upon placement of an order are recorded as deferred revenue and recognized upon delivery of the product. Products revenues, less discounts and refunds, and the related cost of revenues are recognized when control of the goods is transferred to the recipient, which is generally upon delivery. Product sales are not refundable other than as related to customer service issues. Shipping and service fees charged to customers are recognized at the time the related products revenues are recognized and are included in products revenues. Shipping and delivery costs are included in cost of revenues. Sales taxes are collected from customers and remitted to the appropriate taxing authorities and are not reflected in the Company’s condensed consolidated statements of operations as revenues. The Company generally recognizes revenues for sales to consumers on a gross basis because the Company controls the goods before they are transferred to the recipient as the Company (i) bears primary responsibility for fulfilling the promise to the customer; (ii) bears inventory risk before and/or after the good or service is transferred to the customer; and (iii) has discretion in establishing the price for the sale of the good or service to the customer. Services revenues related to orders sent through the floral network are variable based on either the number of orders or the value of orders and are recognized in the period in which the orders are delivered. Membership and other subscription-based fees are recognized monthly as earned, on a month-to-month basis. Each service offered by the Company is separate and distinct from other services and represents an individual performance obligation. The Company also sells point-of-sale systems and related technology services to its floral network members and recognizes revenue in accordance with ASC 606. For hardware sales that include software, revenues are recognized when delivery, installation and customer acceptance have all occurred. The transaction price for point-of-sale systems is based on the equipment and the software modules ordered by the customer and include installation and training for the system. The sale of the system is considered a single performance obligation since the installation and training are a significant part of the sale in order for the floral network member to send and receive floral orders through the point-of-sale systems. The Company recognizes revenues on hardware which is sold without software at the time of delivery. Probability of collection for both products and services revenue is assessed based on a number of factors, including past transaction history with the customer and the creditworthiness of the customer. If it is determined that collectability is not reasonably assured, revenues are not recognized until collectability becomes reasonably assured. The Company incurs contract costs that are incremental costs incurred for obtaining a contract. These contract costs are short-term (less than a year) and are expensed as incurred based on the practical expedient provided in ASC 606. As such, the Company does not capitalize costs incurred for obtaining a contract. Income Taxes We apply the provisions of ASC 740, Income Taxes (“ASC 740”). Under ASC 740, deferred tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. We record a valuation allowance to reduce our deferred tax assets to the amount that is more-likely-than-not to be realized. In evaluating our ability to recover our deferred tax assets, we consider all available positive and negative evidence, including our operating results, ongoing tax planning, and forecasts of future taxable income on a jurisdiction-by-jurisdiction basis. In accordance with ASC 740, we recognize, in our consolidated financial statements, the impact of our tax positions that are more-likely-than-not to be sustained upon examination based on the technical merits of the positions. We recognize interest and penalties for uncertain tax positions in income tax expense. Our U.S. businesses were in a cumulative three year net loss position, adjusted for permanent items, at the end of the three months ended September 30, 2018. Given the cumulative losses, which are negative evidence that was considered in assessing the realizability of the U.S. deferred tax assets, we did not consider future taxable income exclusive of reversing temporary differences and carryforwards nor did we consider tax planning strategies related to those businesses. We did consider the future reversal of existing taxable temporary differences as positive evidence that was considered in assessing the need for a valuation allowance. At September 30, 2018, the U.S. businesses were in a net deferred tax liability position. Based on a scheduling analysis, the deferred tax liabilities will be reversed over future periods and create taxable income that will exceed the deductions created by the reversal of the deferred tax assets. We believe that this presents sufficient positive evidence to overcome the negative evidence presented by the cumulative net losses. Recent Accounting Pronouncements Recently Adopted Accounting Standards In March 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-05, Income Taxes (Topic 740)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 , which provides guidance from the SEC allowing for the recognition of provisional amounts in the financial statements for the year ended December 31, 2017 as a result of the U.S. Tax Cuts and Jobs Act (“TCJA”) that was signed into law in December 2017. The guidance allows for a measurement period of up to one year from the enactment date to finalize the accounting related to the TCJA. The Company has applied the guidance in this update in its financial statements for the nine months ended September 30, 2018 and will finalize and record any adjustments related to the TCJA within the one year measurement period. The Company does not currently anticipate any material adjustments related to the TCJA. 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. The Company adopted the guidance under this topic as of January 1, 2018 with no material impact to its consolidated financial statements. See Accounting Policies— Revenue Recognition above. The disclosures required by ASC 606 have been included in Note 2—Segment Information. 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to its consolidated financial statements. Recently Issued Accounting Standards In February 2016, the FASB issued ASU 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. ASU 2016-02 includes a number of optional practical expedients which may be elected by the Company. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 (Leases) , which provides narrow amendments to clarify how to apply certain aspects of the new lease standard, and ASU 2018-11, Targeted Improvements to Topic 842 (Leases) , which provides an additional, optional transition method that allows entities to initially apply the requirements by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. An entity that adopts this method must report comparative periods in accordance with current guidance ( Topic 840 ). The amendments will be effective for the Company for fiscal years, and the interim periods within those years, beginning after December 15, 2018, with early adoption permitted. The Company anticipates adopting this ASU effective January 1, 2019 using the new transition method. The Company expects to recognize a liability and corresponding asset associated with in-scope operating leases but is still in the process of determining those amounts and the processes required to account for leasing activity on an ongoing basis. The Company is currently assessing the impact of this update on its consolidated statements of income. The impact of this topic is non-cash in nature and, as such, it will not affect the Company’s cash flows. 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 is currently assessing the impact of this update 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 impact of this update on its consolidated financial statements. In February 2018, the FASB issued ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This update allows for a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the TCJA. This update also requires certain disclosures about stranded tax effects. 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, 2018, with early adoption permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting . This update allows existing employee guidance to apply to non-employee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. 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, 2018, with early adoption permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. I n July 2018, the FASB issued ASU 2018-09, Codification Improvements. This update facilitates technical corrections, clarifications and other minor improvements and should eliminate the need for periodic agenda requests for narrow and incremental items. The FASB does not expect these changes to have a significant administrative cost to most entities. Some of the amendments in this ASU do not require transition guidance and were effective upon issuance. However, many of the amendments do have transition guidance effective for the Company for annual periods beginning after December 15, 2018. The Company is currently assessing the impact of this update on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement . This update eliminates, amends and adds disclosure requirements for fair value measurement. Entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, but public companies will be required to disclose the range and the weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. The amendments in this ASU are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently assessing the impact of this update on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract. This update aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this ASU are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently assessing the impact of this update on its consolidated financial statements.

SEGMENT INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company reports its business in three reportable segments: U.S. Consumer, Florist, and International. Prior to January 1, 2018, the Company reported its business in four reportable segments. As a result of a change in the information provided to and utilized by the Company’s then-current Chief Executive Officer (who was also the Company’s Chief Operating Decision Maker (“CODM”)) to assess the performance of the business, the Company combined the previous Provide Commerce and Consumer segments into one reportable segment. There have been no changes to the Company’s reporting units, which remain FTD.com (previously referred to as Consumer), Florist, International, ProFlowers/Gourmet Foods, and Personal Creations. The Company follows the reporting requirements of ASC 280, Segment Reporting . Management measures and reviews the Company’s operating results by segment in accordance with the “management approach” defined in ASC 280. The reportable segments identified below were the segments of the Company for which separate financial information was available and for which segment results were regularly reviewed by the Company’s CODM to make decisions about the allocation of resources and to assess performance. The CODM uses segment operating income to evaluate the performance of the business segments and make decisions about allocating resources among segments. Segment operating income is operating income excluding depreciation, amortization, impairment of goodwill, intangible assets and other long-lived assets, litigation and dispute settlement charges or gains, transaction-related costs, restructuring and other exit costs and corporate reorganization costs. 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 expense, net. Below is a reconciliation of segment revenues to consolidated revenues (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Products revenues: U.S. Consumer $ 91,160 $ 98,264 $ 547,603 $ 586,739 Florist 8,160 8,630 34,634 37,612 International 25,101 27,497 101,512 93,385 Segment products revenues 124,421 134,391 683,749 717,736 Services revenues: Florist 23,024 26,035 80,682 87,649 International 3,835 3,980 13,453 13,031 Segment services revenues 26,859 30,015 94,135 100,680 Intersegment eliminations (2,659 ) (3,102 ) (11,172 ) (12,473 ) Consolidated revenues $ 148,621 $ 161,304 $ 766,712 $ 805,943 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 2018 2017 2018 2017 Intersegment revenues: U.S. Consumer $ (2,599 ) $ (3,030 ) $ (10,918 ) $ (12,183 ) Florist (60 ) (72 ) (254 ) (290 ) Total intersegment revenues $ (2,659 ) $ (3,102 ) $ (11,172 ) $ (12,473 ) The U.S. Consumer segment is comprised of the FTD.com, ProFlowers, Gourmet Foods, and Personal Creations business units. The revenues for the business units were as follows (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 U.S. Consumer segment revenues: FTD.com $ 36,444 $ 43,631 $ 174,043 $ 196,548 ProFlowers 28,372 30,639 205,158 227,864 Gourmet Foods 11,116 11,087 107,733 112,285 Personal Creations 15,228 12,907 60,669 50,042 Total U.S. Consumer segment revenues $ 91,160 $ 98,264 $ 547,603 $ 586,739 Geographic revenues from sales to external customers were as follows for the periods presented (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 U.S. $ 119,685 $ 129,827 $ 651,747 $ 699,527 U.K. 28,936 31,477 114,965 106,416 Consolidated revenues $ 148,621 $ 161,304 $ 766,712 $ 805,943 Below is a reconciliation of segment operating income/(loss) to consolidated operating loss and loss before income taxes (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Segment operating income/(loss) (a) U.S. Consumer $ (8,234 ) $ (3,079 ) $ (9,994 ) $ 37,146 Florist 8,837 9,552 31,951 35,757 International 1,963 3,384 11,728 11,982 Total segment operating income 2,566 9,857 33,685 84,885 Unallocated expenses (b) (27,266 ) (11,573 ) (42,483 ) (32,428 ) Impairment of goodwill, intangible assets, and other long-lived assets (411 ) (105,735 ) (139,627 ) (105,735 ) Depreciation expense and amortization of intangible assets (3,342 ) (9,194 ) (11,562 ) (27,778 ) Operating loss (28,453 ) (116,645 ) (159,987 ) (81,056 ) Interest expense, net (5,691 ) (2,599 ) (12,566 ) (7,312 ) Other income, net 706 126 842 324 Loss before income taxes $ (33,438 ) $ (119,118 ) $ (171,711 ) $ (88,044 ) (a) Segment operating income/(loss) is operating income/(loss) excluding depreciation, amortization, impairment of goodwill, intangible assets, and other long-lived assets, litigation and dispute settlement charges and gains, transaction-related costs, restructuring and other exit costs, and corporate reorganization costs. In addition, stock-based and incentive compensation and general corporate expenses are not allocated to the segments. Segment operating income/(loss) 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, litigation and dispute settlement charges and gains, transaction-related costs, restructuring and other exit costs, and corporate reorganization costs.

FINANCING RECEIVABLES

FINANCING RECEIVABLES	9 Months Ended
	Sep. 30, 2018
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. The credit quality and the aging of financing receivables was as follows (in thousands): September 30, December 31, Current $ 8,956 $ 10,571 Past due: 1 - 150 days past due 268 167 151 - 364 days past due 179 213 365 - 730 days past due 277 184 731 or more days past due 404 357 Total $ 10,084 $ 11,492 Financing receivables on nonaccrual status totaled $1.2 million and $1.0 million at September 30, 2018 and December 31, 2017 , respectively. The allowance for credit losses and the recorded investment in financing receivables were as follows (in thousands): Nine Months Ended 2018 2017 Allowance for credit losses: Balance as of January 1 $ 912 $ 846 Provision 279 280 Write-offs charged against allowance (113 ) (276 ) Balance at September 30 $ 1,078 $ 850 Ending balance collectively evaluated for impairment $ 1,028 $ 806 Ending balance individually evaluated for impairment $ 50 $ 44 Recorded investments in financing receivables: Balance collectively evaluated for impairment $ 1,165 $ 943 Balance individually evaluated for impairment $ 8,919 $ 10,710 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, 2018 and December 31, 2017 . The average recorded investment in such loans was less than $0.1 million for both the nine months ended September 30, 2018 and 2017 . Interest income recognized on impaired loans was less than $0.1 million for both the nine months ended September 30, 2018 and 2017 .

TRANSACTIONS WITH RELATED PARTI

TRANSACTIONS WITH RELATED PARTIES	9 Months Ended
	Sep. 30, 2018
Related Party Transactions [Abstract]
TRANSACTIONS WITH RELATED PARTIES	TRANSACTIONS WITH RELATED PARTIES Transactions with Qurate As of September 30, 2018 , Qurate Retail, Inc. (“Qurate”), formerly Liberty Interactive Corporation, owned 36.1% of the issued and outstanding shares of FTD common stock. An Investor Rights Agreement governs certain rights of and restrictions on Qurate in connection with the shares of FTD common stock that Qurate owns. 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 $1.7 million as of both September 30, 2018 and December 31, 2017 , and is included in other assets in the condensed consolidated balance sheets. Until September 2018, I.S. Group supplied 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. In September 2018, Interflora began sourcing floral-related products directly to its floral network members in the U.K. and the Republic of Ireland. I.S. Group continues to supply floral-related products to its other customers. Under the previous arrangement that ended in September 2018, Interflora derived revenues from I.S. Group from (i) the sale of products (sourced from third-party suppliers) to I.S. Group for which revenue was 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 $0.4 million and $0.5 million for the three months ended September 30, 2018 and 2017 , respectively, and $1.7 million and $1.6 million for the nine months ended September 30, 2018 and 2017 , respectively. In addition, Interflora purchased products from I.S. Group for sale to consumers. The cost of revenues related to products purchased from I.S. Group was $1.9 million and $0.1 million for the three months ended September 30, 2018 and 2017 , respectively, and $2.1 million and $0.2 million for the nine months ended September 30, 2018 and 2017 , respectively. Amounts due from I.S. Group were $0.2 million and $0.3 million at September 30, 2018 and December 31, 2017 , respectively, and amounts payable to the I.S. Group were $0.4 million and $1.0 million at September 30, 2018 and December 31, 2017 , respectively.

GOODWILL, INTANGIBLE ASSETS, AN

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS	9 Months Ended
	Sep. 30, 2018
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 three operating and reportable segments: U.S. Consumer, Florist, and International. Each of the Florist and International segments is a reporting unit. The U.S Consumer segment is comprised of three reporting units: FTD.com, 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 or an indefinite-lived asset 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. During the three months ended June 30, 2018, due to continued declines in financial results and reductions in the projected results for the remainder of 2018, the Company determined that a triggering event had occurred that required an interim impairment assessment for all of its reporting units other than the International reporting unit, as that reporting unit’s year-to-date and projected results were relatively in line with expectations. The intangible assets and other long-lived assets associated with the reporting units assessed were also reviewed for impairment. 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. The Company performed a quantitative interim test. In calculating the fair value of the reporting units, the Company used a combination of the income approach and the market approach valuation methodologies. For all reporting units other than the ProFlowers/Gourmet Foods reporting unit, 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. For the ProFlowers/Gourmet Foods reporting unit, the cost approach was used. The interim test resulted in the Company’s determination that the fair value of the Florist reporting unit exceeded its carrying value and, therefore, its goodwill was not impaired. The reporting unit’s fair value exceeded its carrying value by approximately 6% . The fair values of the FTD.com, ProFlowers/Gourmet Foods, and Personal Creations reporting units were less than their carrying values and, as such, goodwill impairment charges of $35.2 million , $14.8 million , and $12.5 million , respectively, were recorded during the three months ended June 30, 2018 related to these reporting units. The ProFlowers/Gourmet Foods reporting unit’s goodwill was fully impaired as of June 30, 2018. Such goodwill impairment charges are not deductible for tax purposes. As of September 30, 2018 , the remaining goodwill balances for the U.S Consumer, Florist, and International segments are as noted in the table below. Within the U.S. Consumer segment, the remaining goodwill balances for the FTD.com and Personal Creations reporting units were $29.3 million and $13.8 million , respectively, as of September 30, 2018. Goodwill The changes in the net carrying amount of goodwill for the nine months ended September 30, 2018 were as follows (in thousands): U.S. Consumer Florist International Total Goodwill as of December 31, 2017 $ 106,356 $ 90,651 $ 80,034 $ 277,041 Purchase accounting adjustment - BloomThat acquisition (792 ) — — (792 ) Foreign currency translation — — (2,855 ) (2,855 ) Impairment of goodwill (62,459 ) — — (62,459 ) Goodwill as of September 30, 2018 $ 43,105 $ 90,651 $ 77,179 $ 210,935 In 2017, 2016, 2015, and 2008, the Company recorded goodwill impairment charges of $196.7 million , $84.0 million , $85.0 million , and $116.3 million , respectively. The table above reflects the Company’s September 30, 2018 goodwill balances, net of the previously recorded impairment charges. The total accumulated goodwill impairment was $544.5 million as of September 30, 2018 . 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, 2018 December 31, 2017 Gross Value (a) Accumulated Amortization Net Gross Value (a) Accumulated Amortization Net Complete technology $ 60,510 $ (60,510 ) $ — $ 61,274 $ (60,653 ) $ 621 Customer contracts and relationships 193,076 (193,076 ) — 193,775 (193,667 ) 108 Trademarks and trade names: Finite-lived 41,455 (28,078 ) 13,377 93,593 (24,875 ) 68,718 Indefinite-lived (b) 90,772 — 90,772 112,518 — 112,518 Total $ 385,813 $ (281,664 ) $ 104,149 $ 461,160 $ (279,195 ) $ 181,965 (a) Gross value has been reduced by the impairments recorded as follows (in thousands): Nine Months Ended September 30, 2018 Year Ended December 31, 2017 Complete technology $ 561 $ 16,335 Customer contracts and relationships 90 — Trademarks and trade names: Finite-lived 52,108 27,000 Indefinite-lived (b) 20,400 38,300 (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, 2018 , 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 2018 (remainder of the year) $ 314 2019 1,254 2020 1,246 2021 1,242 2022 1,189 Thereafter 8,132 Total $ 13,377 Other Long-Lived Assets Property and equipment consisted of the following (in thousands): September 30, December 31, Land and improvements $ 1,575 $ 1,583 Buildings and improvements 17,129 16,375 Leasehold improvements 10,976 10,883 Equipment 13,871 13,122 Computer equipment 26,050 25,208 Computer software 76,515 58,991 Furniture and fixtures 4,525 3,215 Property and equipment, gross (a) 150,641 129,377 Accumulated depreciation (103,043 ) (95,497 ) Property and equipment, net $ 47,598 $ 33,880 (a) Impairment charges of $4.0 million recorded during the nine months ended September 30, 2018 and $22.0 million recorded during the year ended December 31, 2017 are reflected as reductions in the gross balances as of September 30, 2018. During the year ended December 31, 2017, the other long-lived assets related to the ProFlowers/Gourmet Foods reporting unit were fully impaired as the projected undiscounted cash flows of that reporting unit were less than the carrying amount of such assets. Additional impairment charges of $0.4 million and $4.0 million were recorded during the three and nine months ended September 30, 2018 , respectively, related to capital additions for that reporting unit as the undiscounted cash flows continue to be less than the carrying amount of the assets of that asset group. Depreciation expense, including the amortization of leasehold improvements, was $3.0 million and $5.4 million for the three months ended September 30, 2018 and 2017 , respectively, and $8.3 million and $16.3 million for the nine months ended September 30, 2018 and 2017 , respectively.

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS Credit Agreement On September 19, 2014, the Company 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 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 consolidated 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. On May 31, 2018, the Company entered into the Third Amendment with its lenders, which included an agreement by the lenders to waive existing defaults caused by (1) the inclusion of a going concern uncertainty explanatory paragraph in the audit opinion of the Company’s financial statements for the year ended December 31, 2017 and (2) the breach of the consolidated net leverage ratio covenant for the three months ended March 31, 2018. The Third Amendment also restricted the Company’s combined usage of the revolving credit facility portion of the Credit Agreement, which usage was further restricted by the Fourth Amendment, the Fifth Amendment, and the Sixth Amendment, as discussed below. In addition, under the Third Amendment, the consolidated net leverage ratio and fixed charge coverage ratio covenants were revised for each quarterly period through the September 19, 2019 maturity date, as were the interest rates. The Third Amendment also required the Company to pay a quarterly fee of 0.125% times the actual daily amount of the revolver commitments and outstanding loans beginning October 1, 2018 through December 31, 2018, which fee increases to 0.25% beginning January 1, 2019 through the maturity date. The Company paid an amendment fee of 0.625% times the revolver commitments and outstanding term loan ( $1.9 million ) in addition to a $0.5 million work fee related to the structuring and arranging of the amendment. On September 28, 2018, the Company entered into the Fourth Amendment with its lenders. The Fourth Amendment further restricted the Company’s combined usage of the revolving credit facility portion of the Credit Agreement, which usage was further restricted by the Fifth Amendment and the Sixth Amendment, as discussed below. In addition, the Fourth Amendment modified the measurement dates for the consolidated net leverage ratio and fixed charge coverage ratio covenants set forth in the Third Amendment such that the next measurement date was revised to the twelve month period ended October 31, 2018, from the four fiscal quarter period ended September 30, 2018, with the specific required ratio levels otherwise unchanged from the Third Amendment. The Fourth Amendment also required the Company to pay a monthly fee equal to 2.50% per annum times the actual daily amount of the Aggregate Revolving B Loans (as defined in the Credit Agreement) and subjects the Company to certain additional restrictions on capital expenditures. In addition, the Fourth Amendment also required that on October 1, 2018 all Eurocurrency loans be converted to Base Rate Loans and during the period from and after the effective date of the Fourth Amendment through October 31, 2018, which was further extended for the remaining term of the debt in the Fifth Amendment, none of the Borrowers were entitled to borrow or continue any Eurocurrency Loans nor convert any Base Rate Loans to Eurocurrency Loans without the consent of the lenders. The Company paid fees of $0.5 million related the Fourth Amendment. As disclosed in Note 16—“Subsequent Events”, the Company entered into the Fifth Amendment and the Sixth Amendment with its lenders on October 31, 2018 and November 5, 2018, respectively. Among other modifications to the Fourth Amendment, the Fifth Amendment further restricted the Company’s combined usage of the revolving credit facility portion of the Credit Agreement, which usage was further restricted by the Sixth Amendment as discussed below. The Fifth Amendment also modified the measurement dates for the consolidated net leverage ratio and fixed charge coverage ratio covenant tests from the dates set forth in the Fourth Amendment such that the next measurement date was revised to the twelve month period ending November 30, 2018 from the twelve month period ended October 31, 2018. The Fifth Amendment also established consolidated net leverage and fixed charge coverage ratios for the twelve month period ending November 30, 2018 with the required ratio levels for the remaining periods otherwise unchanged from the Third Amendment. In addition, the Fifth Amendment subjects the Company to certain additional restrictions on capital expenditures and certain additional events of default. The Sixth Amendment, or Amended Credit Agreement, further restricts the Company’s combined usage of the revolving credit facility portion of the Credit Agreement to amounts ranging from $90 million to $170 million based on the Company’s expected borrowing needs at various points in its business cycle, with all borrowings in excess of $150 million from and after July 6, 2019 subject to the Company’s 13-week cash forecast supporting any borrowing above such level. The Amended Credit Agreement also revises the consolidated net leverage ratio and fixed charge coverage ratio covenants set forth in the Fifth Amendment for each period through the September 19, 2019 maturity date of the Amended Credit Agreement. In connection with entry into the Amended Credit Agreement, the Company incurred an amendment fee in an amount equal to 5.50% of the outstanding term loan as of the execution date of the Amended Credit Agreement, payable in two installments, (a) 0.50% on November 6, 2018 and (b) 5.0% upon the earliest to occur of, (x) the acceleration of the loans, (y) the maturity date and (z) the date upon which all obligations under the credit facility are satisfied, provided that if (z) occurs prior to the events in (x) or (y), the deferred portion of the fee will be prorated based on the number of days remaining until the maturity date, in addition to other fees of $0.5 million . Based on the Company’s 2018 year-to-date results of operations and outlook for the remainder of the term of the Amended Credit Agreement, the Company currently anticipates that it will be in compliance with the revised financial covenants under the Amended Credit Agreement. The ability to continue as a going concern is dependent on the Company generating profitable operating results, having sufficient liquidity, maintaining compliance with the revised financial covenants and other requirements under the Amended Credit Agreement, and refinancing or repaying the indebtedness outstanding under the Amended Credit Agreement, including in connection with a sale or merger of the Company or other strategic transaction, as discussed in Note 1—“Description of Business, Basis of Presentation, Accounting Policies, and Recent Accounting Pronouncements.” At September 30, 2018, the interest rates applicable to borrowings under the Credit Agreement, as amended through the Fourth Amendment, are based on either LIBOR plus a margin ranging from 2.50% per annum to 7.50% per annum, or a base rate plus a margin ranging from 1.50% per annum to 6.50% per annum, calculated according to the Company’s net leverage ratio. In addition, the Company pays a commitment fee of 0.50% per annum on the unused portion of the revolving credit facility and a letters of credit fee ranging between 2.50% per annum to 7.50% per annum. The Company is also required to pay a quarterly fee of 0.125% times the actual daily amount of the revolver commitments and outstanding loans beginning October 1, 2018 through December 31, 2018, which increases to 0.25% beginning January 1, 2019 through the maturity date, and a monthly fee equal to 2.50% per annum times the actual daily amount of the Aggregate Revolving B Loans (as defined in the Credit Agreement). The stated interest rates as of September 30, 2018 under the term loan and the revolving credit facility were 8.75% and 8.30% , respectively. The effective interest rates as of September 30, 2018 under the term loan and the revolving credit facility portions of the Fourth Amendment were 10.60% and 10.00% , respectively. The effective interest rates include interest calculated at the stated rates, the fees noted above which commenced with each of the Third Amendment and Fourth Amendment, the amortization of both the debt issuance costs and the effective portion of the interest rate swap and commitment fees. As of September 30, 2018 , the remaining borrowing capacity under the Fourth Amendment, which was reduced by $1.8 million in outstanding letters of credit, was $11.2 million . The changes in the Company’s debt balances for the nine months ended September 30, 2018 were as follows (in thousands): December 31, 2017 Draw Down of Debt Repayments of Debt September 30, 2018 Credit Agreement: Revolving Credit Facility $ 52,000 $ 272,000 $ (187,000 ) $ 137,000 Term Loan 140,000 — (16,346 ) 123,654 Total Principal Outstanding 192,000 $ 272,000 $ (203,346 ) 260,654 Deferred Financing Fees (2,334 ) (4,750 ) Total Debt, Net of Deferred Financing Fees $ 189,666 $ 255,904 The term loan is subject to amortization payments of $5 million per quarter and customary mandatory prepayments under certain conditions.

DERIVATIVE INSTRUMENTS

DERIVATIVE INSTRUMENTS	9 Months Ended
	Sep. 30, 2018
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 had aggregated notional values totaling $130 million . The interest rate cap instruments were 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 were reported in other comprehensive income/(loss) to the extent that they were effective and were reclassified into earnings when the cash flows attributable to 3-month LIBOR interest payments were recognized in earnings. The estimated fair values and notional values of outstanding derivative instruments as of September 30, 2018 and December 31, 2017 were as follows (in thousands): Estimated Fair Value of Derivative Instruments Notional Value of Derivative Instruments Balance Sheet Location September 30, December 31, September 30, December 31, Derivative Assets: Interest rate caps Other assets $ — $ — $ — $ 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 2018 2017 2018 2017 Derivatives Designated as Cash Flow Hedging Instruments: Interest rate caps $ — $ — $ — $ (1 ) As of June 30, 2018, the interest rate caps had matured. As of December 31, 2017 , the effective portion, before tax effect, of the Company’s interest rate caps designated as cash flow hedging instruments was $0.3 million . During the three months ended September 30, 2017 , $0.1 million was reclassified from accumulated other comprehensive loss to interest expense in the condensed consolidated statements of operations. During the nine months ended September 30, 2018 and 2017 , $0.3 million and $0.4 million , respectively, was reclassified from accumulated other comprehensive loss to interest expense in the condensed consolidated statement of operations.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2018
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, 2018 December 31, 2017 Total Level 1 Level 2 Total Level 1 Level 2 Assets: Cash equivalents $ 4,535 $ 4,535 $ — $ 2,705 $ 2,705 $ — Total $ 4,535 $ 4,535 $ — $ 2,705 $ 2,705 $ — Liabilities: Non-qualified deferred compensation plan $ 966 $ — $ 966 $ 1,228 $ — $ 1,228 Total $ 966 $ — $ 966 $ 1,228 $ — $ 1,228 Provide Commerce, Inc. 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 of Provide Commerce, 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 consist primarily of life insurance contracts recorded at their cash surrender value. During the three months ended June 30, 2018, the Company cancelled certain of the life insurance contracts and received proceeds totaling $10.0 million from the cash surrender value. At September 30, 2018 and December 31, 2017, the life insurance policies had cash surrender values of $1.8 million and $11.7 million , respectively, and are included in other assets in the accompanying condensed consolidated balance sheets. As a result of triggering events within the periods, the Company performed impairment tests of its intangible and other long-lived assets during the three months ended June 30, 2018 and the year ended December 31, 2017. Based on these tests, the Company determined that the carrying value of certain intangible assets and other long-lived assets exceeded their fair values as determined using the income approach as of June 30, 2018 and December 31, 2017 . As such, non-cash, pre-tax impairment charges of $77.1 million (excluding goodwill impairment charges of $62.5 million ) were recorded during the nine months ended September 30, 2018 and $103.6 million (excluding goodwill impairment charges of $196.7 million ) were recorded during the year ended December 31, 2017. The determination of fair value is subjective 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. See Note 5—“Goodwill, Intangible Assets, and Other Long-Lived Assets” for additional information. The Company estimated the fair value of its outstanding 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, 2018 , the Company estimated its credit spread as 9.1% and 10.1% for the term loan and revolving credit facility, respectively, resulting in yield-to-maturity estimates for the term loan and revolving credit facility of 11.7% and 12.7% , respectively. As of December 31, 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 2.9% and 3.4% , respectively. The table below summarizes the carrying amounts and estimated fair values for the Company’s debt (in thousands): September 30, 2018 December 31, 2017 Level 2 Level 2 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Debt outstanding $ 260,654 $ 260,654 $ 192,000 $ 192,000 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, 2018
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY Common Stock Repurchases Upon the exercise of stock options or the vesting of restricted stock units (“RSUs”) or other equity compensation awards, the Company does not collect withholding taxes in cash from employees. Instead, the Company automatically withholds, from the awards 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 a repurchase program. The Company then pays the minimum statutory withholding taxes in cash. During the nine months ended September 30, 2018 , 0.6 million RSUs vested for which 0.1 million shares were withheld to cover the minimum statutory withholding taxes of $0.5 million .

INCENTIVE COMPENSATION PLANS

INCENTIVE COMPENSATION PLANS	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
INCENTIVE COMPENSATION PLANS	INCENTIVE COMPENSATION PLANS In June 2018, stockholders approved the amendment to the FTD Companies, Inc. Third Amended and Restated 2013 Incentive Compensation Plan (as so amended, the “Amended Plan”), which 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, 2018 , the Company had 6.4 million shares available for issuance under the Amended Plan. During the nine months ended September 30, 2018 , the Company granted RSUs, performance stock units (“PSUs”), and stock options to certain employees totaling 0.9 million shares, 1.3 million shares, and 0.8 million shares, respectively. The RSUs and stock options granted will generally vest in four equal annual installments. The per share weighted average fair market value of the underlying stock on the grant date of the RSUs and PSUs was $6.37 and $6.63 , respectively. The options were granted with a weighted average exercise price of $6.63 per share. The following weighted average assumptions were used to estimate the fair value of the stock options at the grant date: Risk-free interest rate 2.5% Expected term (in years) 6.21 Dividend yield 0.0% Expected volatility 37.8% Vesting of the PSUs is based on the achievement of certain performance criteria, as specified in the plan, at the end of a three -year performance period ending on December 31, 2020. The actual number of shares that will ultimately vest is dependent upon the level of achievement of the performance conditions. If the minimum targets are not achieved, none of the shares will vest and any compensation expense previously recognized will be reversed. The Company recognizes stock-based compensation expense related to performance awards based upon the Company’s estimate of the likelihood of achievement of the performance targets at each reporting date. As of September 30, 2018 , the Company does not expect the PSUs to vest. As such, no expense was recorded during the nine months ended September 30, 2018 related to these awards. In addition to the equity awards noted above, 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. The purchase dates are January 1 and July 1. As of September 30, 2018 , the Company had 0.2 million shares available for grant under the ESPP Plan. The stock-based compensation expense incurred for all equity plans in the three months ended September 30, 2018 and 2017 and the nine months ended September 30, 2018 and 2017 have been included in the condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Cost of revenues $ 18 $ 62 $ 123 $ 196 Sales and marketing 514 848 2,379 3,178 General and administrative 1,439 1,441 4,879 4,847 Restructuring costs 5,523 — 5,523 — Total stock-based compensation expense $ 7,494 $ 2,351 $ 12,904 $ 8,221 See Note 13—“Restructuring and Other Exit Costs” for further information regarding the non-cash restructuring costs incurred related to stock-based compensation.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES During the three months ended September 30, 2018 , the Company recorded a tax benefit of $2.2 million on a pre-tax loss of $33.4 million , compared to a tax benefit of $19.8 million on a pre-tax loss of $119.1 million for the three months ended September 30, 2017 . The effective tax rate for the three months ended September 30, 2018 was lower compared to the three months ended September 30, 2017 as a significant portion of the restructuring costs recorded during the three months ended September 30, 2018 are not tax deductible due to Internal Revenue Service (“IRS”) Section 162(m) limitations. During the nine months ended September 30, 2018 , the Company recorded a tax benefit of $15.8 million on a pre-tax loss of $171.7 million , compared to a tax benefit of $7.5 million on a pre-tax loss of $88.0 million for the nine months ended September 30, 2017 . As noted above, a significant portion of the restructuring charges recorded by the Company during the three months ended September 30, 2018 are not tax deductible due to IRS Section 162(m) limitations. In addition, the placement of a valuation allowance on the state net operating loss carryforwards and shortfalls related to vesting of equity awards increased tax expense by $1.0 million and $2.7 million , respectively, for the nine months ended September 30, 2018 . For the nine months ended September 30, 2017 , shortfalls related to vesting of equity awards were $1.5 million . In addition, the goodwill impairment charges recorded during both the nine months ended September 30, 2018 and 2017 are not tax deductible and, therefore, no tax benefit was recorded on such charges.

EARNINGS_(LOSS) PER SHARE

EARNINGS/(LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
EARNINGS/(LOSS) PER SHARE	LOSS PER SHARE Certain of the Company’s RSUs and PSUs 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 loss per common share (in thousands, except per share amounts): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Numerator: Net loss $ (31,210 ) $ (99,319 ) $ (155,891 ) $ (80,580 ) Income allocated to participating securities — — — — Net loss attributable to common stockholders $ (31,210 ) $ (99,319 ) $ (155,891 ) $ (80,580 ) Denominator: Basic average common shares outstanding 28,154 27,546 27,886 27,459 Add: Dilutive effect of securities — — — — Diluted average common shares outstanding 28,154 27,546 27,886 27,459 Basic loss per common share $ (1.11 ) $ (3.61 ) $ (5.59 ) $ (2.93 ) Diluted loss per common share $ (1.11 ) $ (3.61 ) $ (5.59 ) $ (2.93 ) The diluted loss per common share computations exclude stock options and RSUs which are antidilutive. Weighted-average antidilutive shares for both the three months ended September 30, 2018 and 2017 were 4.2 million and for the nine months ended September 30, 2018 and 2017 , were 4.0 million and 3.7 million , respectively.

RESTRUCTURING AND OTHER EXIT CO

RESTRUCTURING AND OTHER EXIT COSTS	9 Months Ended
	Sep. 30, 2018
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, 2017 $ 184 $ 193 $ 377 Charges 18,115 (18 ) 18,097 Cash paid (2,284 ) (175 ) (2,459 ) Other – non-cash (5,535 ) — (5,535 ) Accrued as of September 30, 2018 $ 10,480 $ — $ 10,480 On July 18, 2018, the Company announced that our former President and Chief Executive Officer, John C. Walden, had stepped down from such positions. Under the terms of Mr. Walden’s employment agreement, he is entitled to the severance and other benefits described in such agreement, including cash severance payments, as well as accelerated vesting of a portion of his outstanding nonvested RSUs and unvested stock options. On the same day, the Company also announced a corporate restructuring plan. During the three months ended September 30, 2018 , the Company recorded $18.1 million in restructuring charges, which included employee severance costs to be paid in cash of $12.6 million and non-cash stock-based compensation related to the acceleration of certain equity awards of $5.5 million .

CONTINGENCIES - LEGAL MATTERS

CONTINGENCIES - LEGAL MATTERS	9 Months Ended
	Sep. 30, 2018
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. But 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 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 and the Ninth Circuit heard oral arguments on May 17, 2018. On October 3, 2018, the Ninth Circuit issued an opinion vacating the district court’s award of attorney’s fees, but otherwise affirmed the district court’s approval of the class action settlement. On October 10, 2018, the objector filed a motion to stay the issuance of mandate, which would return jurisdiction to the district court, and for an extension of time to file a petition for panel rehearing. The objector’s last day to seek Supreme Court review is presently January 2, 2019. The expected settlement has been fully reserved. 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 September 30, 2018 and December 31, 2017 , the Company had reserves totaling $2.8 million and $2.5 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, 2018
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 2018 2017 Cash paid for interest $ 10,010 $ 6,261 Cash paid for income taxes, net 4,293 11,132 At September 30, 2018 , non-cash investing items included $2.6 million of property and equipment purchases that were included in accounts payable and other liabilities in the Company’s consolidated balance sheet. These purchases will be reflected in investing activities in the consolidated statement of cash flows in the periods in which they are paid.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS The Company entered into the Fifth Amendment and the Sixth Amendment with its lenders on October 31, 2018 and November 5, 2018, respectively. For further information on the these amendments, see Note 6—“Financing Arrangements.”

DESCRIPTION OF BUSINESS, BASI_2

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the U.S. (“GAAP”). All intercompany accounts and transactions have been eliminated in consolidation. The preparation of 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 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. 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, 2017 .
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Standards In March 2018, the FASB issued Accounting Standards Update (“ASU”) 2018-05, Income Taxes (Topic 740)—Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118 , which provides guidance from the SEC allowing for the recognition of provisional amounts in the financial statements for the year ended December 31, 2017 as a result of the U.S. Tax Cuts and Jobs Act (“TCJA”) that was signed into law in December 2017. The guidance allows for a measurement period of up to one year from the enactment date to finalize the accounting related to the TCJA. The Company has applied the guidance in this update in its financial statements for the nine months ended September 30, 2018 and will finalize and record any adjustments related to the TCJA within the one year measurement period. The Company does not currently anticipate any material adjustments related to the TCJA. 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. The Company adopted the guidance under this topic as of January 1, 2018 with no material impact to its consolidated financial statements. See Accounting Policies— Revenue Recognition above. The disclosures required by ASC 606 have been included in Note 2—Segment Information. 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to 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 Company adopted the guidance under this topic as of January 1, 2018 with no impact to its consolidated financial statements. Recently Issued Accounting Standards In February 2016, the FASB issued ASU 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. ASU 2016-02 includes a number of optional practical expedients which may be elected by the Company. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 (Leases) , which provides narrow amendments to clarify how to apply certain aspects of the new lease standard, and ASU 2018-11, Targeted Improvements to Topic 842 (Leases) , which provides an additional, optional transition method that allows entities to initially apply the requirements by recognizing a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. An entity that adopts this method must report comparative periods in accordance with current guidance ( Topic 840 ). The amendments will be effective for the Company for fiscal years, and the interim periods within those years, beginning after December 15, 2018, with early adoption permitted. The Company anticipates adopting this ASU effective January 1, 2019 using the new transition method. The Company expects to recognize a liability and corresponding asset associated with in-scope operating leases but is still in the process of determining those amounts and the processes required to account for leasing activity on an ongoing basis. The Company is currently assessing the impact of this update on its consolidated statements of income. The impact of this topic is non-cash in nature and, as such, it will not affect the Company’s cash flows. 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 is currently assessing the impact of this update 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 impact of this update on its consolidated financial statements. In February 2018, the FASB issued ASU 2018-02, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income . This update allows for a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the TCJA. This update also requires certain disclosures about stranded tax effects. 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, 2018, with early adoption permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. In June 2018, the FASB issued ASU 2018-07, Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting . This update allows existing employee guidance to apply to non-employee share-based transactions (as long as the transaction is not effectively a form of financing), with the exception of specific guidance related to the attribution of compensation cost. The cost of nonemployee awards will continue to be recorded as if the grantor had paid cash for the goods or services. 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, 2018, with early adoption permitted. The Company is currently assessing the impact of this update on its consolidated financial statements. I n July 2018, the FASB issued ASU 2018-09, Codification Improvements. This update facilitates technical corrections, clarifications and other minor improvements and should eliminate the need for periodic agenda requests for narrow and incremental items. The FASB does not expect these changes to have a significant administrative cost to most entities. Some of the amendments in this ASU do not require transition guidance and were effective upon issuance. However, many of the amendments do have transition guidance effective for the Company for annual periods beginning after December 15, 2018. The Company is currently assessing the impact of this update on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement . This update eliminates, amends and adds disclosure requirements for fair value measurement. Entities will no longer be required to disclose the amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy, but public companies will be required to disclose the range and the weighted average used to develop significant unobservable inputs for Level 3 fair value measurements. The amendments in this ASU are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently assessing the impact of this update on its consolidated financial statements. In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract. This update aligns the requirements for capitalizing implementation costs incurred in a cloud computing arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The amendments in this ASU are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. The Company is currently assessing the impact of this update on its consolidated financial statements.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2018
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 2018 2017 2018 2017 Products revenues: U.S. Consumer $ 91,160 $ 98,264 $ 547,603 $ 586,739 Florist 8,160 8,630 34,634 37,612 International 25,101 27,497 101,512 93,385 Segment products revenues 124,421 134,391 683,749 717,736 Services revenues: Florist 23,024 26,035 80,682 87,649 International 3,835 3,980 13,453 13,031 Segment services revenues 26,859 30,015 94,135 100,680 Intersegment eliminations (2,659 ) (3,102 ) (11,172 ) (12,473 ) Consolidated revenues $ 148,621 $ 161,304 $ 766,712 $ 805,943
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 2018 2017 2018 2017 Intersegment revenues: U.S. Consumer $ (2,599 ) $ (3,030 ) $ (10,918 ) $ (12,183 ) Florist (60 ) (72 ) (254 ) (290 ) Total intersegment revenues $ (2,659 ) $ (3,102 ) $ (11,172 ) $ (12,473 )
Schedule of revenues for business units	The U.S. Consumer segment is comprised of the FTD.com, ProFlowers, Gourmet Foods, and Personal Creations business units. The revenues for the business units were as follows (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 U.S. Consumer segment revenues: FTD.com $ 36,444 $ 43,631 $ 174,043 $ 196,548 ProFlowers 28,372 30,639 205,158 227,864 Gourmet Foods 11,116 11,087 107,733 112,285 Personal Creations 15,228 12,907 60,669 50,042 Total U.S. Consumer segment revenues $ 91,160 $ 98,264 $ 547,603 $ 586,739
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 2018 2017 2018 2017 U.S. $ 119,685 $ 129,827 $ 651,747 $ 699,527 U.K. 28,936 31,477 114,965 106,416 Consolidated revenues $ 148,621 $ 161,304 $ 766,712 $ 805,943
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/(loss) to consolidated operating loss and loss before income taxes (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Segment operating income/(loss) (a) U.S. Consumer $ (8,234 ) $ (3,079 ) $ (9,994 ) $ 37,146 Florist 8,837 9,552 31,951 35,757 International 1,963 3,384 11,728 11,982 Total segment operating income 2,566 9,857 33,685 84,885 Unallocated expenses (b) (27,266 ) (11,573 ) (42,483 ) (32,428 ) Impairment of goodwill, intangible assets, and other long-lived assets (411 ) (105,735 ) (139,627 ) (105,735 ) Depreciation expense and amortization of intangible assets (3,342 ) (9,194 ) (11,562 ) (27,778 ) Operating loss (28,453 ) (116,645 ) (159,987 ) (81,056 ) Interest expense, net (5,691 ) (2,599 ) (12,566 ) (7,312 ) Other income, net 706 126 842 324 Loss before income taxes $ (33,438 ) $ (119,118 ) $ (171,711 ) $ (88,044 ) (a) Segment operating income/(loss) is operating income/(loss) excluding depreciation, amortization, impairment of goodwill, intangible assets, and other long-lived assets, litigation and dispute settlement charges and gains, transaction-related costs, restructuring and other exit costs, and corporate reorganization costs. In addition, stock-based and incentive compensation and general corporate expenses are not allocated to the segments. Segment operating income/(loss) 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, litigation and dispute settlement charges and gains, transaction-related costs, restructuring and other exit costs, and corporate reorganization costs.

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Schedule of aging of past due financing receivables	The credit quality and the aging of financing receivables was as follows (in thousands): September 30, December 31, Current $ 8,956 $ 10,571 Past due: 1 - 150 days past due 268 167 151 - 364 days past due 179 213 365 - 730 days past due 277 184 731 or more days past due 404 357 Total $ 10,084 $ 11,492
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 2018 2017 Allowance for credit losses: Balance as of January 1 $ 912 $ 846 Provision 279 280 Write-offs charged against allowance (113 ) (276 ) Balance at September 30 $ 1,078 $ 850 Ending balance collectively evaluated for impairment $ 1,028 $ 806 Ending balance individually evaluated for impairment $ 50 $ 44 Recorded investments in financing receivables: Balance collectively evaluated for impairment $ 1,165 $ 943 Balance individually evaluated for impairment $ 8,919 $ 10,710

GOODWILL, INTANGIBLE ASSETS, _2

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 were as follows (in thousands): U.S. Consumer Florist International Total Goodwill as of December 31, 2017 $ 106,356 $ 90,651 $ 80,034 $ 277,041 Purchase accounting adjustment - BloomThat acquisition (792 ) — — (792 ) Foreign currency translation — — (2,855 ) (2,855 ) Impairment of goodwill (62,459 ) — — (62,459 ) Goodwill as of September 30, 2018 $ 43,105 $ 90,651 $ 77,179 $ 210,935
Schedule of finite-lived 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, 2018 December 31, 2017 Gross Value (a) Accumulated Amortization Net Gross Value (a) Accumulated Amortization Net Complete technology $ 60,510 $ (60,510 ) $ — $ 61,274 $ (60,653 ) $ 621 Customer contracts and relationships 193,076 (193,076 ) — 193,775 (193,667 ) 108 Trademarks and trade names: Finite-lived 41,455 (28,078 ) 13,377 93,593 (24,875 ) 68,718 Indefinite-lived (b) 90,772 — 90,772 112,518 — 112,518 Total $ 385,813 $ (281,664 ) $ 104,149 $ 461,160 $ (279,195 ) $ 181,965 (a) Gross value has been reduced by the impairments recorded as follows (in thousands): Nine Months Ended September 30, 2018 Year Ended December 31, 2017 Complete technology $ 561 $ 16,335 Customer contracts and relationships 90 — Trademarks and trade names: Finite-lived 52,108 27,000 Indefinite-lived (b) 20,400 38,300 (b) As indefinite-lived assets are not amortized, the indefinite-lived trademarks and trade names have no associated amortization expense or accumulated amortization.
Schedule of indefinite-lived 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, 2018 December 31, 2017 Gross Value (a) Accumulated Amortization Net Gross Value (a) Accumulated Amortization Net Complete technology $ 60,510 $ (60,510 ) $ — $ 61,274 $ (60,653 ) $ 621 Customer contracts and relationships 193,076 (193,076 ) — 193,775 (193,667 ) 108 Trademarks and trade names: Finite-lived 41,455 (28,078 ) 13,377 93,593 (24,875 ) 68,718 Indefinite-lived (b) 90,772 — 90,772 112,518 — 112,518 Total $ 385,813 $ (281,664 ) $ 104,149 $ 461,160 $ (279,195 ) $ 181,965 (a) Gross value has been reduced by the impairments recorded as follows (in thousands): Nine Months Ended September 30, 2018 Year Ended December 31, 2017 Complete technology $ 561 $ 16,335 Customer contracts and relationships 90 — Trademarks and trade names: Finite-lived 52,108 27,000 Indefinite-lived (b) 20,400 38,300 (b) As indefinite-lived assets are not amortized, the indefinite-lived trademarks and trade names have no associated amortization expense or accumulated amortization.
Schedule of estimated future intangible assets amortization expense	As of September 30, 2018 , 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 2018 (remainder of the year) $ 314 2019 1,254 2020 1,246 2021 1,242 2022 1,189 Thereafter 8,132 Total $ 13,377
Schedule of property and equipment	Property and equipment consisted of the following (in thousands): September 30, December 31, Land and improvements $ 1,575 $ 1,583 Buildings and improvements 17,129 16,375 Leasehold improvements 10,976 10,883 Equipment 13,871 13,122 Computer equipment 26,050 25,208 Computer software 76,515 58,991 Furniture and fixtures 4,525 3,215 Property and equipment, gross (a) 150,641 129,377 Accumulated depreciation (103,043 ) (95,497 ) Property and equipment, net $ 47,598 $ 33,880 (a) Impairment charges of $4.0 million recorded during the nine months ended September 30, 2018 and $22.0 million recorded during the year ended December 31, 2017 are reflected as reductions in the gross balances as of September

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of changes in debt balances	The changes in the Company’s debt balances for the nine months ended September 30, 2018 were as follows (in thousands): December 31, 2017 Draw Down of Debt Repayments of Debt September 30, 2018 Credit Agreement: Revolving Credit Facility $ 52,000 $ 272,000 $ (187,000 ) $ 137,000 Term Loan 140,000 — (16,346 ) 123,654 Total Principal Outstanding 192,000 $ 272,000 $ (203,346 ) 260,654 Deferred Financing Fees (2,334 ) (4,750 ) Total Debt, Net of Deferred Financing Fees $ 189,666 $ 255,904

DERIVATIVE INSTRUMENTS (Tables)

DERIVATIVE INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 and December 31, 2017 were as follows (in thousands): Estimated Fair Value of Derivative Instruments Notional Value of Derivative Instruments Balance Sheet Location September 30, December 31, September 30, December 31, Derivative Assets: Interest rate caps Other assets $ — $ — $ — $ 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 2018 2017 2018 2017 Derivatives Designated as Cash Flow Hedging Instruments: Interest rate caps $ — $ — $ — $ (1 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2018 December 31, 2017 Total Level 1 Level 2 Total Level 1 Level 2 Assets: Cash equivalents $ 4,535 $ 4,535 $ — $ 2,705 $ 2,705 $ — Total $ 4,535 $ 4,535 $ — $ 2,705 $ 2,705 $ — Liabilities: Non-qualified deferred compensation plan $ 966 $ — $ 966 $ 1,228 $ — $ 1,228 Total $ 966 $ — $ 966 $ 1,228 $ — $ 1,228
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 the Company’s debt (in thousands): September 30, 2018 December 31, 2017 Level 2 Level 2 Carrying Amount Estimated Fair Value Carrying Amount Estimated Fair Value Debt outstanding $ 260,654 $ 260,654 $ 192,000 $ 192,000

INCENTIVE COMPENSATION PLANS (T

INCENTIVE COMPENSATION PLANS (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of valuation assumptions	The following weighted average assumptions were used to estimate the fair value of the stock options at the grant date: Risk-free interest rate 2.5% Expected term (in years) 6.21 Dividend yield 0.0% Expected volatility 37.8%
Summary of the stock-based compensation incurred	The stock-based compensation expense incurred for all equity plans in the three months ended September 30, 2018 and 2017 and the nine months ended September 30, 2018 and 2017 have been included in the condensed consolidated statements of operations as follows (in thousands): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Cost of revenues $ 18 $ 62 $ 123 $ 196 Sales and marketing 514 848 2,379 3,178 General and administrative 1,439 1,441 4,879 4,847 Restructuring costs 5,523 — 5,523 — Total stock-based compensation expense $ 7,494 $ 2,351 $ 12,904 $ 8,221

EARNINGS_(LOSS) PER SHARE (Tabl

EARNINGS/(LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2018
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 loss per common share (in thousands, except per share amounts): Three Months Ended Nine Months Ended 2018 2017 2018 2017 Numerator: Net loss $ (31,210 ) $ (99,319 ) $ (155,891 ) $ (80,580 ) Income allocated to participating securities — — — — Net loss attributable to common stockholders $ (31,210 ) $ (99,319 ) $ (155,891 ) $ (80,580 ) Denominator: Basic average common shares outstanding 28,154 27,546 27,886 27,459 Add: Dilutive effect of securities — — — — Diluted average common shares outstanding 28,154 27,546 27,886 27,459 Basic loss per common share $ (1.11 ) $ (3.61 ) $ (5.59 ) $ (2.93 ) Diluted loss per common share $ (1.11 ) $ (3.61 ) $ (5.59 ) $ (2.93 )

RESTRUCTURING AND OTHER EXIT _2

RESTRUCTURING AND OTHER EXIT COSTS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 $ 184 $ 193 $ 377 Charges 18,115 (18 ) 18,097 Cash paid (2,284 ) (175 ) (2,459 ) Other – non-cash (5,535 ) — (5,535 ) Accrued as of September 30, 2018 $ 10,480 $ — $ 10,480

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2018
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 2018 2017 Cash paid for interest $ 10,010 $ 6,261 Cash paid for income taxes, net 4,293 11,132

DESCRIPTION OF BUSINESS, BASI_3

DESCRIPTION OF BUSINESS, BASIS OF PRESENTATION, ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS (Details) floral_shop in Thousands, $ in Millions	9 Months Ended
	Sep. 30, 2018countryfloral_shop	Nov. 05, 2018USD ($)
Description of business
Number of floral shops | floral_shop	35
Number of countries in which floral shops are located | country	125
Revolving Credit Facility | Credit Agreement | Minimum | Subsequent Event
Description of business
Current borrowing capacity		$ 90
Revolving Credit Facility | Credit Agreement | Maximum | Subsequent Event
Description of business
Current borrowing capacity		$ 170
Interflora, Inc.
Description of business
Portion of operation of subsidiary owned by third party (as a percent)	33.00%

SEGMENT INFORMATION - Segment r

SEGMENT INFORMATION - Segment revenues (Details) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)reportable_segment	Sep. 30, 2017USD ($)	Dec. 31, 2017reportable_segment
Segment revenues
Number of reportable segments | reportable_segment			3		4
Revenues	$ 148,621	$ 161,304	$ 766,712	$ 805,943
Intersegment eliminations
Segment revenues
Revenues	(2,659)	(3,102)	(11,172)	(12,473)
U.S. Consumer | Operating segments
Segment revenues
Revenues	91,160	98,264	547,603	586,739
U.S. Consumer | Intersegment eliminations
Segment revenues
Revenues	(2,599)	(3,030)	(10,918)	(12,183)
U.S. Consumer | FTD.com | Operating segments
Segment revenues
Revenues	36,444	43,631	174,043	196,548
U.S. Consumer | ProFlowers | Operating segments
Segment revenues
Revenues	28,372	30,639	205,158	227,864
U.S. Consumer | Gourmet Foods | Operating segments
Segment revenues
Revenues	11,116	11,087	107,733	112,285
U.S. Consumer | Personal Creations | Operating segments
Segment revenues
Revenues	15,228	12,907	60,669	50,042
Florist | Intersegment eliminations
Segment revenues
Revenues	(60)	(72)	(254)	(290)
Products revenues
Segment revenues
Revenues	121,822	131,361	672,831	705,553
Products revenues | Operating segments
Segment revenues
Revenues	124,421	134,391	683,749	717,736
Products revenues | U.S. Consumer | Operating segments
Segment revenues
Revenues	91,160	98,264	547,603	586,739
Products revenues | Florist | Operating segments
Segment revenues
Revenues	8,160	8,630	34,634	37,612
Products revenues | International | Operating segments
Segment revenues
Revenues	25,101	27,497	101,512	93,385
Services revenues
Segment revenues
Revenues	26,799	29,943	93,881	100,390
Services revenues | Operating segments
Segment revenues
Revenues	26,859	30,015	94,135	100,680
Services revenues | Florist | Operating segments
Segment revenues
Revenues	23,024	26,035	80,682	87,649
Services revenues | International | Operating segments
Segment revenues
Revenues	$ 3,835	$ 3,980	$ 13,453	$ 13,031

SEGMENT INFORMATION - Geographi

SEGMENT INFORMATION - Geographic revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment information
Revenues	$ 148,621	$ 161,304	$ 766,712	$ 805,943
U.S.
Segment information
Revenues	119,685	129,827	651,747	699,527
U.K.
Segment information
Revenues	$ 28,936	$ 31,477	$ 114,965	$ 106,416

SEGMENT INFORMATION - Operating

SEGMENT INFORMATION - Operating income reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment operating income/(loss) before income taxes
Impairment of goodwill, intangible assets, and other long-lived assets	$ (411)	$ (105,735)	$ (139,627)	$ (105,735)
Depreciation expense and amortization of intangible assets			(11,562)	(27,778)
Operating loss	(28,453)	(116,645)	(159,987)	(81,056)
Interest expense, net	(5,691)	(2,599)	(12,566)	(7,312)
Other income, net	706	126	842	324
Loss before income taxes	(33,438)	(119,118)	(171,711)	(88,044)
Operating segments
Segment operating income/(loss) before income taxes
Operating loss	2,566	9,857	33,685	84,885
Unallocated amounts
Segment operating income/(loss) before income taxes
Unallocated expenses	(27,266)	(11,573)	(42,483)	32,428
Reconciling items
Segment operating income/(loss) before income taxes
Impairment of goodwill, intangible assets, and other long-lived assets	411	105,735	139,627	105,735
Depreciation expense and amortization of intangible assets	(3,342)	(9,194)	(11,562)	(27,778)
U.S. Consumer | Operating segments
Segment operating income/(loss) before income taxes
Operating loss	(8,234)	(3,079)	(9,994)	37,146
Florist | Operating segments
Segment operating income/(loss) before income taxes
Operating loss	8,837	9,552	31,951	35,757
International | Operating segments
Segment operating income/(loss) before income taxes
Operating loss	$ 1,963	$ 3,384	$ 11,728	$ 11,982

FINANCING RECEIVABLES - Credit

FINANCING RECEIVABLES - Credit quality and aging of past due receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Current	$ 8,956	$ 10,571
Total	10,084	11,492
1 - 150 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	268	167
151 - 364 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	179	213
365 - 730 days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	277	184
731 or more days past due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Past due	$ 404	$ 357

FINANCING RECEIVABLES - Credi_2

FINANCING RECEIVABLES - Credit losses and Recorded investment (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Allowance for credit losses:
Balance at the beginning of the period	$ 912	$ 846
Provision	279	280
Write-offs charged against allowance	(113)	(276)
Balance at the end of the period	1,078	850
Ending balance collectively evaluated for impairment	1,028	806
Ending balance individually evaluated for impairment	50	44
Recorded investments in financing receivables:
Balance collectively evaluated for impairment	1,165	943
Balance individually evaluated for impairment	$ 8,919	$ 10,710

FINANCING RECEIVABLES - Impaire

FINANCING RECEIVABLES - Impaired receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2017
Individually evaluated impaired loans
Financing Receivable, Recorded Investment, Nonaccrual Status	$ 1,200	$ 1,000
Allowance related to individually evaluated impaired loans	50		$ 44
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 - Impai_2

FINANCING RECEIVABLES - Impaired receivables - Average recorded investment and Interest income (Details) - Maximum - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
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 PAR_2

TRANSACTIONS WITH RELATED PARTIES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Qurate Retail, Inc. | FTD Common Stock [Member]
Transactions with related parties
Ownership percentage	36.10%		36.10%
Interflora | I.S. Group
Transactions with related parties
Ownership percentage	20.40%		20.40%
Amount of investment in related party	$ 1.7		$ 1.7		$ 1.7
I.S. Group | Interflora
Transactions with related parties
Revenues from related party	0.4	$ 0.5	1.7	$ 1.6
Cost of revenues related to products purchased	$ 1.9	$ 0.1	$ 2.1	$ 0.2

TRANSACTIONS WITH RELATED PAR_3

TRANSACTIONS WITH RELATED PARTIES - Receivable and Payable (Details) - I.S. Group - Interflora - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Transactions with related parties
Amounts due from related party	$ 0.2	$ 0.3
Amounts payable to related party	$ 0.4	$ 1

GOODWILL, INTANGIBLE ASSETS, _3

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 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	$ 277,041
Purchase accounting adjustment - BloomThat acquisition	(792)
Foreign currency translation	(2,855)
Impairment of Goodwill	62,459	$ 196,700	$ 84,000	$ 85,000	$ 116,300
Balance at the end of the period	210,935	277,041
U.S. Consumer
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	106,356
Purchase accounting adjustment - BloomThat acquisition	(792)
Foreign currency translation	0
Impairment of Goodwill	62,459
Balance at the end of the period	43,105	106,356
Florist
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	90,651
Purchase accounting adjustment - BloomThat acquisition	0
Foreign currency translation	0
Balance at the end of the period	90,651	90,651
International
Changes in the net carrying amount of goodwill
Balance at the beginning of the period	80,034
Purchase accounting adjustment - BloomThat acquisition	0
Foreign currency translation	(2,855)
Balance at the end of the period	$ 77,179	$ 80,034

GOODWILL, INTANGIBLE ASSETS, _4

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Goodwill, Narrative (Details) $ in Thousands	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)reportable_segment	Dec. 31, 2017USD ($)reportable_segment	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2008USD ($)
Goodwill [Line Items]
Number of reportable segments | reportable_segment		3	4
Impairment of goodwill		$ 62,459	$ 196,700	$ 84,000	$ 85,000	$ 116,300
Goodwill impairment	$ 544,500	544,500
Impairment charges		4,000	22,000
Goodwill	210,935	210,935	277,041
ProFlowers/Gourmet Foods
Goodwill [Line Items]
Impairment charges	$ 400	$ 4,000
Florist
Goodwill [Line Items]
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	6.00%	6.00%
Goodwill	$ 90,651	$ 90,651	90,651
U.S. Consumer
Goodwill [Line Items]
Impairment of goodwill		62,459
Goodwill	43,105	43,105	$ 106,356
U.S. Consumer | FTD.com
Goodwill [Line Items]
Impairment of goodwill	35,200
Goodwill	29,300	29,300
U.S. Consumer | ProFlowers/Gourmet Foods
Goodwill [Line Items]
Impairment of goodwill	14,800
U.S. Consumer | Personal Creations
Goodwill [Line Items]
Impairment of goodwill	12,500
Goodwill	$ 13,800	$ 13,800

GOODWILL, INTANGIBLE ASSETS, _5

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Intangible Assets (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Indefinite-lived intangibles
Amortization expense	$ 314,000	$ 3,820,000	$ 3,311,000	$ 11,459,000
Intangible assets
Gross Value	385,813,000		385,813,000		$ 461,160,000
Accumulated Amortization	(281,664,000)		(281,664,000)		(279,195,000)
Net	104,149,000		104,149,000		181,965,000
Trademarks and trade names
Indefinite-lived intangibles
Indefinite-lived	90,772,000		90,772,000		112,518,000
Impairment of intangible assets, indefinite-lived (excluding goodwill)	20,400,000				38,300,000
Amortization expense			0
Complete technology
Intangible assets
Gross Value	60,510,000		60,510,000		61,274,000
Accumulated Amortization	(60,510,000)		(60,510,000)		(60,653,000)
Net	0		0		621,000
Impairment of intangible assets, finite-lived	561,000				16,335,000
Customer contracts and relationships
Intangible assets
Gross Value	193,076,000		193,076,000		193,775,000
Accumulated Amortization	(193,076,000)		(193,076,000)		(193,667,000)
Net	0		0		108,000
Impairment of intangible assets, finite-lived	90,000				0
Trademarks and trade names
Intangible assets
Gross Value	41,455,000		41,455,000		93,593,000
Accumulated Amortization	(28,078,000)		(28,078,000)		(24,875,000)
Net	13,377,000		$ 13,377,000		68,718,000
Impairment of intangible assets, finite-lived	$ 52,108,000				$ 27,000,000

GOODWILL, INTANGIBLE ASSETS, _6

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Intangible Assets Future Amortization (Details) $ in Thousands	Sep. 30, 2018USD ($)
Estimated future intangible assets amortization expense
2018 (remainder of the year)	$ 314
2,019	1,254
2,020	1,246
2,021	1,242
2,022	1,189
Thereafter	8,132
Total	$ 13,377

GOODWILL, INTANGIBLE ASSETS, _7

GOODWILL, INTANGIBLE ASSETS, AND OTHER LONG-LIVED ASSETS - Schedule of Other Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Impairment of Long-Lived Assets Held-for-use			$ 4,000		$ 22,000
Property, plant and equipment, gross	$ 150,641		150,641		129,377
Accumulated depreciation	(103,043)		(103,043)		(95,497)
Total	47,598		47,598		33,880
Impairment charges	411	$ 105,735	139,627	$ 105,735
Land and Land Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,575		1,575		1,583
Building and Building Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17,129		17,129		16,375
Leasehold Improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	10,976		10,976		10,883
Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13,871		13,871		13,122
Computer Equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	26,050		26,050		25,208
Software and Software Development Costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	76,515		76,515		58,991
Furniture and Fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,525		4,525		$ 3,215
ProFlowers/Gourmet Foods
Property, Plant and Equipment [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 400		$ 4,000

GOODWILL, INTANGIBLE ASSETS, _8

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Goodwill Tangible and Intangible Assets Disclosure [Abstract]
Depreciation	$ 3	$ 5.4	$ 8.3	$ 16.3

FINANCING ARRANGEMENTS - Narrat

FINANCING ARRANGEMENTS - Narrative (Details) - USD ($)	Nov. 05, 2018	Sep. 28, 2018	May 31, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2014	Jan. 01, 2019	Nov. 06, 2018	Oct. 01, 2018	Sep. 19, 2014
Financing arrangements
Draw down of debt				$ 272,000,000	$ 90,000,000
Credit Agreement
Financing arrangements
Letters of credit outstanding				1,800,000
Remaining borrowing capacity				$ 11,200,000
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 | Maximum
Financing arrangements
Basis spread on variable rate				6.50%
Credit Agreement | Base Rate | Minimum
Financing arrangements
Basis spread on variable rate				1.50%
Credit Agreement | LIBOR | Maximum
Financing arrangements
Basis spread on variable rate				7.50%
Credit Agreement | LIBOR | Minimum
Financing arrangements
Basis spread on variable rate				2.50%
Credit Agreement | Revolving Credit Facility
Financing arrangements
Face amount of debt										$ 350,000,000
Draw down of debt				$ 272,000,000		$ 120,000,000
Quarterly fee rate									0.125%
Amendment fee rate			0.625%
Amendment fee			$ 1,900,000
Arrangement fee		$ 500,000	$ 500,000
Credit Agreement | Revolving Credit Facility | Maximum
Financing arrangements
Letter of credit fee rate (as a percent)			7.50%
Credit Agreement | Revolving Credit Facility | Minimum
Financing arrangements
Commitment fee (as a percent)				0.50%
Letter of credit fee rate (as a percent)			2.50%
Credit Agreement | Revolving Credit Facility | Base Rate
Financing arrangements
Basis spread on variable rate				8.30%
Credit Agreement | Revolving Credit Facility | LIBOR
Financing arrangements
Effective interest rate (as a percent)				10.00%
Credit Agreement | Revolving Credit Facility | Subsequent Event
Financing arrangements
Amount at which borrowings in excess require supporting cash flows								$ 150,000,000
Amendment fee rate	5.50%
Other fees	$ 500,000
Credit Agreement | Revolving Credit Facility | Subsequent Event | Maximum
Financing arrangements
Current borrowing capacity	170,000,000
Credit Agreement | Revolving Credit Facility | Subsequent Event | Minimum
Financing arrangements
Current borrowing capacity	$ 90,000,000
Credit Agreement | Revolving Credit Facility | Forecast
Financing arrangements
Quarterly fee rate							0.25%
Credit Agreement | Revolving Credit Facility | First Installment | Subsequent Event
Financing arrangements
Amendment fee rate	0.50%
Credit Agreement | Revolving Credit Facility | Second Installment | Subsequent Event
Financing arrangements
Amendment fee rate	5.00%
Aggregate Revolving B Loans | Revolving Credit Facility
Financing arrangements
Monthly fee rate		2.50%
Term Loan | Credit Agreement
Financing arrangements
Face amount of debt										$ 200,000,000
Draw down of debt				$ 0
Quarterly amortization payment amount				$ 5,000,000
Term Loan | Credit Agreement | Base Rate
Financing arrangements
Basis spread on variable rate				8.75%
Term Loan | Credit Agreement | LIBOR
Financing arrangements
Effective interest rate (as a percent)				10.60%

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, 2018	Sep. 30, 2017	Dec. 31, 2014	Dec. 31, 2017
Changes in debt balances, net of discounts
Long-term debt, gross	$ 260,654			$ 192,000
Draw down of debt	272,000	$ 90,000
Repayments of Debt	(203,346)	$ (115,000)
Debt Issuance Costs	(4,750)			(2,334)
Total Debt, Net of Debt Issuance Costs	255,904			189,666
Term Loan | Credit Agreement
Changes in debt balances, net of discounts
Long-term debt, gross	123,654			140,000
Draw down of debt	0
Repayments of Debt	(16,346)
Revolving credit facility | Credit Agreement
Changes in debt balances, net of discounts
Long-term debt, gross	137,000			$ 52,000
Draw down of debt	272,000		$ 120,000
Repayments of Debt	$ (187,000)

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, 2018	Dec. 31, 2017
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	$ 0
Notional Value of Derivative Instruments		$ 0	$ 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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Effect of derivative instruments
Gains (losses) from derivatives, before tax, recognized in other comprehensive income (loss)	$ 0	$ 0	$ 0	$ (1)
Effective loss portion, before tax effect, of the derivative instruments					$ 300
Reclassifications out of accumulated other comprehensive loss
Effect of derivative instruments
Gains (losses) from derivatives, before tax, recognized in other comprehensive income (loss)		$ 100	$ (300)	$ (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, 2018	Dec. 31, 2017
Assets:
Cash equivalents	$ 4,535	$ 2,705
Total	4,535	2,705
Liabilities:
Non-qualified deferred compensation plan	966	1,228
Total	966	1,228
Level 1
Assets:
Cash equivalents	4,535	2,705
Total	4,535	2,705
Liabilities:
Non-qualified deferred compensation plan	0	0
Total	0	0
Level 2
Assets:
Cash equivalents	0	0
Total	0	0
Liabilities:
Non-qualified deferred compensation plan	966	1,228
Total	$ 966	$ 1,228

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2008
Assets measured at fair value
Proceeds from life insurance cash surrender values		$ 10,000	$ 10,003	$ 0
Impairment of intangible assets (excluding goodwill) and tangible assets			77,100		$ 103,600
Impairment of goodwill			$ 62,459		$ 196,700	$ 84,000	$ 85,000	$ 116,300
Term Loan
Assets measured at fair value
Credit spread (as a percent)			9.10%		1.00%
Estimated yield-to maturity (as a percent)			11.70%		2.90%
Revolving Credit Facility
Assets measured at fair value
Credit spread (as a percent)			10.10%		1.60%
Estimated yield-to maturity (as a percent)			12.70%		3.40%
Other assets.
Assets measured at fair value
Deferred compensation plan assets	$ 1,800		$ 1,800		$ 11,700
U.S. Consumer
Assets measured at fair value
Impairment of goodwill			$ 62,459
ProFlowers/Gourmet Foods | U.S. Consumer
Assets measured at fair value
Impairment of goodwill	$ 14,800

FAIR VALUE MEASUREMENTS - Long

FAIR VALUE MEASUREMENTS - Long Term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets measured at fair value
Long-term debt	$ 255,904	$ 189,666
Carrying Amount
Assets measured at fair value
Long-term debt	260,654	192,000
Level 2 | Estimated Fair Value
Assets measured at fair value
Long-term debt outstanding, including current portion	$ 260,654	$ 192,000

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - RSUs shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)shares
Restricted Stock Units Vesting and Tax Withholdings
Awards vested during the period (in shares)	0.6
Shares withheld to pay employee tax withholding	0.1
Value of shares withheld to pay employee tax withholding | $	$ 0.5

INCENTIVE COMPENSATION PLANS -

INCENTIVE COMPENSATION PLANS - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of awards expected to vest	0		0
Share-based compensation expense	$ 7,494	$ 2,351	$ 12,904	$ 8,221
Amended and Restated 2013 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance	6,400,000		6,400,000
Amended and Restated 2013 Plan | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs granted (in shares)			900,000
Vesting period			4 years
RSUs grant price (in dollars per share)			$ 6.37
Amended and Restated 2013 Plan | PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
RSUs granted (in shares)			1,300,000
Vesting period			3 years
RSUs grant price (in dollars per share)			$ 6.63
Share-based compensation expense			$ 0
Amended and Restated 2013 Plan | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options granted in the period (in shares)			800,000
Vesting period			4 years
Weighted average exercise price (in dollars per share)			$ 6.63
Employee Stock Purchase Plan 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance	200,000		200,000
Employee Stock Purchase Plan 2015 | Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee stock purchase price, percentage of fair market value			85.00%

INCENTIVE COMPENSATION PLANS _2

INCENTIVE COMPENSATION PLANS - Schedule of valuation assumptions (Details) - Amended and Restated 2013 Plan - Stock Options	9 Months Ended
	Sep. 30, 2018Rate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	2.50%
Expected term (in years)	6 years 77 days
Dividend yield	0.00%
Expected volatility	37.80%

INCENTIVE COMPENSATION PLANS _3

INCENTIVE COMPENSATION PLANS - Allocation of stock-based compensation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Stock-Based Compensation
Total stock-based compensation expense	$ 7,494	$ 2,351	$ 12,904	$ 8,221
Cost of revenues
Stock-Based Compensation
Total stock-based compensation expense	18	62	123	196
Sales and marketing
Stock-Based Compensation
Total stock-based compensation expense	514	848	2,379	3,178
General and administrative
Stock-Based Compensation
Total stock-based compensation expense	1,439	1,441	4,879	4,847
Restructuring costs
Stock-Based Compensation
Total stock-based compensation expense	$ 5,523	$ 0	$ 5,523	$ 0

INCOME TAXES - Provision (Detai

INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income before income taxes
Benefit from income taxes	$ (2,228)	$ (19,799)	$ (15,820)	$ (7,464)
Income (loss) before income taxes	(33,438)	$ (119,118)	(171,711)	(88,044)
Valuation allowance for state net operating loss carryforwards	$ 1,000		1,000
Accounting Standards Update 2016-09, Statutory Tax Withholding Component [Member]
Income before income taxes
Share-based compensation, excess tax expense, amount			$ (2,700)	$ (1,500)

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, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net loss	$ (31,210)	$ (99,319)	$ (155,891)	$ (80,580)
Income allocated to participating securities	0	0	0	0
Net loss attributable to common stockholders	$ (31,210)	$ (99,319)	$ (155,891)	$ (80,580)
Denominator:
Basic average common shares outstanding	28,154	27,546	27,886	27,459
Add: Dilutive effect of securities	0	0	0	0
Diluted average common shares outstanding	28,154	27,546	27,886	27,459
Basic earnings/(loss) per share (in dollars per share)	$ (1.11)	$ (3.61)	$ (5.59)	$ (2.93)
Diluted earning/(loss) per share (in dollars per share)	$ (1.11)	$ (3.61)	$ (5.59)	$ (2.93)
Weighted-average antidilutive shares	4,200	4,200	4,000	3,700

RESTRUCTURING AND OTHER EXIT _3

RESTRUCTURING AND OTHER EXIT COSTS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period			$ 377
Charges	$ 18,097	$ 1,113	18,097	$ 2,057
Cash paid			(2,459)
Other – non-cash	(5,500)		(5,535)
Accrued restructuring at the end of the period	10,480		10,480
Employee Termination Costs
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period			184
Charges			18,115
Cash paid			(2,284)
Other – non-cash			(5,535)
Accrued restructuring at the end of the period	10,480		10,480
Facility Closure Costs
Changes in restructuring and other exit costs
Accrued restructuring at the beginning of the period			193
Charges			(18)
Cash paid			(175)
Other – non-cash			0
Accrued restructuring at the end of the period	$ 0		$ 0

RESTRUCTURING AND OTHER EXIT _4

RESTRUCTURING AND OTHER EXIT COSTS RESTRUCTURING AND OTHER EXIT COSTS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 18,097	$ 1,113	$ 18,097	$ 2,057
Employee severance costs	12,600
Non-cash stock-based compensation related to the acceleration of certain equity awards	$ 5,500		$ 5,535

CONTINGENCIES - Legal Matters (

CONTINGENCIES - Legal Matters (Details) $ in Millions	May 08, 2017stateattorneygeneral	Dec. 14, 2011claim_filed	Aug. 19, 2009	Sep. 30, 2018USD ($)	Dec. 31, 2017USD ($)
Contingencies-legal matters
Reserve for estimated losses related to certain of the matters | $				$ 2.8	$ 2.5
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 INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Supplemental cash flow disclosures:
Cash paid for interest	$ 10,010	$ 6,261
Cash paid for income taxes, net	4,293	$ 11,132
Purchases of property and equipment included in accounts payable and other liabilities	$ 2,600