Commercehub (CHUBB) 10-K 7 Mar 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2016	Feb. 27, 2017	Jun. 30, 2016
Entity Information [Line Items]
Entity Registrant Name	COMMERCEHUB, INC.
Entity Central Index Key	1,665,658
Document Type	10-K
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 0
Common Series A
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		13,542,577
Common Series B
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		711,992
Common Series C
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)		28,733,394

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 6,471	$ 19,337
Accounts receivable, net of allowances of $200 and $239, respectively	18,109	16,472
Prepaid income taxes	4,311	0
Prepaid expenses and other current assets	1,549	1,048
Total current assets	30,440	36,857
Note receivable—Parent	0	36,107
Capitalized software, net	6,716	7,189
Deferred services costs	4,989	4,956
Property and equipment, net	7,629	6,706
Intangibles, net	0	1,750
Goodwill	21,410	21,410
Deferred income taxes	7,714	38,825
Other long-term assets	1,122	0
Total assets	80,020	153,800
Current liabilities:
Accounts payable and accrued expenses	2,135	3,982
Accrued payroll and related expenses	7,435	5,538
Due to Parent	0	9,112
Income taxes payable	7	0
Deferred revenue	5,149	4,490
Share-based compensation liability	0	94,427
Total current liabilities	14,726	117,549
Deferred revenue, long-term	7,581	7,532
Share-based compensation liability, long-term	0	1,786
Other long-term liabilities	1,135	0
Long-term debt	26,000	0
Total liabilities	49,442	126,867
Equity:
Preferred stock, $0.01 par value. Authorized shares of 50,000,000; 0 shares issued and outstanding at December 31, 2016 and 2015	0	0
Additional paid-in capital	16,904	0
Parent's investment	0	22,784
Retained earnings	13,245	4,149
Total equity	30,578	26,933
Total liabilities and equity	80,020	153,800
Series A common stock, $0.01 par value. 40,000,000 shares authorized; 13,536,502 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Equity:
Common stock	135	0
Series B common stock, $0.01 par value. 1,500,000 shares authorized; 711,992 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Equity:
Common stock	7	0
Series C common stock, $0.01 par value. 83,000,000 shares authorized; 28,672,805 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Equity:
Common stock	$ 287	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Allowance for accounts receivable	$ 200	$ 239
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0
Preferred stock, shares authorized (in shares)	50,000,000	0
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Series A common stock, $0.01 par value. 40,000,000 shares authorized; 13,536,502 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Common stock, par value (in dollars per share)	$ 0.01	$ 0
Common stock, shares authorized (in shares)	40,000,000	0
Common stock, shares issued (in shares)	13,536,502	0
Common stock, shares outstanding (in shares)	13,536,502	0
Series B common stock, $0.01 par value. 1,500,000 shares authorized; 711,992 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Common stock, par value (in dollars per share)	$ 0.01	$ 0
Common stock, shares authorized (in shares)	1,500,000	0
Common stock, shares issued (in shares)	711,992	0
Common stock, shares outstanding (in shares)	711,992	0
Series C common stock, $0.01 par value. 83,000,000 shares authorized; 28,672,805 and 0 shares issued and outstanding at December 31, 2016 and 2015, respectively
Common stock, par value (in dollars per share)	$ 0.01	$ 0
Common stock, shares authorized (in shares)	83,000,000	0
Common stock, shares issued (in shares)	28,672,805	0
Common stock, shares outstanding (in shares)	28,672,805	0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Revenue, including related party revenue of $7,350, $6,653, and $6,641, respectively (Note 8)	$ 100,552	$ 87,614	$ 65,761
Cost of revenue	23,057	22,700	12,652
Gross profit	77,495	64,914	53,109
Operating expenses:
Research and development	19,187	16,304	9,966
Sales and marketing	11,334	11,287	6,705
General and administrative	30,282	44,271	29,843
Total operating expenses	60,803	71,862	46,514
Income (loss) from operations	16,692	(6,948)	6,595
Other (expense) income:
Interest expense	(707)	0	0
Interest income	273	600	657
Total other (expense) income	(434)	600	657
Income (loss) before income taxes	16,258	(6,348)	7,252
Income tax expense (benefit)	7,162	(1,881)	2,945
Net income (loss)	9,096	(4,467)	4,307
Total comprehensive income (loss)	$ 9,096	$ (4,467)	$ 4,307
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.21	$ (0.10)	$ 0.10
Diluted (in dollars per share)	$ 0.21	$ (0.10)	$ 0.10
Shares used in computing earnings (loss) per share:
Basic (in shares)	42,831	42,703	42,703
Diluted (in shares)	44,343	42,703	42,703

Consolidated Statements of Com5

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Related party revenue	$ 7,350	$ 6,653	$ 6,641

Consolidated Statement of Equit

Consolidated Statement of Equity - USD ($) $ in Thousands	Total	Common Stock	Common StockCommon Series A	Common StockCommon Series B	Common StockCommon Series C	APIC	Parent's Investment	Retained Earnings
Beginning balance at Dec. 31, 2013	$ 28,920						$ 23,443	$ 5,477
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	4,307							4,307
Exercise of stock options	52						52
Repurchase of outstanding shares	(580)						(580)
Cash dividends paid	(584)							(584)
Ending balance at Dec. 31, 2014	32,115						22,915	9,200
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(4,467)							(4,467)
Exercise of stock options	33						33
Repurchase of outstanding shares	(164)						(164)
Cash dividends paid	(584)							(584)
Ending balance (in shares) at Dec. 31, 2015			0	0	0
Ending balance at Dec. 31, 2015	26,933	$ 0				$ 0	22,784	4,149
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	9,096							9,096
Exercise of stock options	73						73
Contribution from Parent	6,000						6,000
Cash dividends paid to Parent and others	(19,730)						(19,730)
Change in capitalization in connection with the Spin-Off (in shares)			13,522,288	711,992	28,468,562
Change in capitalization in connection with the Spin-Off	0	427				8,700	(9,127)
Reclassification of share-based compensation liability	12,489					12,489
Issuance of minority shares (in shares)					109,354
Issuance of minority shares	0	1				(1)
Forfeiture of net operating losses to Parent	(9,785)					(9,785)
Share-based compensation expense	4,730					4,730
Exercise of stock options (in shares)			15,268		96,917
Exercise of stock options	773	1				772
Excess tax deduction from the exercise of stock options	(1)					(1)
Issuance of restricted stock units (in shares)			2		7
Cancellation of restricted shares (in shares)			(1,056)		(2,035)
Ending balance (in shares) at Dec. 31, 2016			13,536,502	711,992	28,672,805
Ending balance at Dec. 31, 2016	$ 30,578	$ 429				$ 16,904	$ 0	$ 13,245

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 9,096	$ (4,467)	$ 4,307
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization	9,803	7,794	4,417
Amortization of debt issuance costs	111	0	0
Share-based compensation expense	11,290	42,150	28,356
Deferred income taxes	21,326	(12,289)	(9,929)
Bad debt expense	629	481	596
Accrued interest income	(273)	(600)	(657)
Loss on disposal of long-term assets	179	0	0
Change in operating assets and liabilities, net of acquisition:
Accounts receivable	(2,326)	(816)	(4,058)
Prepaid expenses and other assets	(599)	(40)	(278)
Prepaid income taxes	(4,311)	0	0
Deferred costs	(33)	(1,094)	(536)
Deferred revenue	708	2,031	1,234
Accounts payable and accrued expenses	166	(2,683)	1,439
Accrued payroll and related expenses	1,901	2,097	194
Income taxes payable	7	0	0
Share-based compensation liability payments	(86,684)	(7,507)	(7,036)
Parent receivables and payables, net	(9,112)	(523)	1,400
Net cash (used in) provided by operating activities	(48,122)	24,534	19,449
Cash flows from investing activities:
Purchases of property and equipment	(4,995)	(4,158)	(2,129)
Additions to capitalized software	(4,545)	(6,484)	(2,986)
Acquisition of business, net of cash acquired	0	(20,225)	0
Collection of note receivable - Parent	36,380	0	0
Net cash provided by (used in) investing activities	26,840	(30,867)	(5,115)
Cash flows from financing activities:
Borrowings on revolver	50,000	0	0
Payments on revolver	(24,000)	0	0
Cash paid for debt issuance costs	(1,100)	0	0
Purchase of treasury stock	(3,600)	(164)	(580)
Cash received from exercise of stock options	846	33	52
Borrowings on note payable - Parent	28,664	0	0
Payments on note payable - Parent	(28,664)	0	0
Contribution from Parent	6,000	0	0
Dividends paid to Parent and others	(19,730)	(584)	(584)
Net cash provided by (used in) financing activities	8,416	(715)	(1,112)
Currency effect on cash and cash equivalents	0	0	0
Net (decrease) increase in cash and cash equivalents	(12,866)	(7,048)	13,222
Cash and cash equivalents, beginning of period	19,337	26,385	13,163
Cash and cash equivalents, end of period	6,471	19,337	26,385
Supplemental disclosure of non-cash investing and financing activities:
Contractual obligations for acquisition of fixed assets	0	876	0
Supplemental disclosures of cash flow information:
Cash paid for interest	531	0	0
Cash paid for taxes	7,809	11,723	10,336
Collection of federal tax benefit from Parent	$ 8,522	$ 0	$ 0

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business CommerceHub, Inc. ("CommerceHub," the "Company," "us," "we" and "our") was founded in 1997 (then known as Commerce Technologies, Inc.) and is headquartered in Albany, New York, with additional locations in Seattle, Washington and the Hertford, England. We are a leading provider of cloud-based e-commerce fulfillment and marketing solutions that integrate supply, demand and delivery for large retailers and consumer brands, manufacturers and distributors. Our end-to-end solutions are provided through the CommerceHub software platform, a hub that streamlines integration and enables more efficient transactions among our retailer and supplier customers and their other trading partners, while also enabling them to access the online marketplaces, search engines, social and product advertising and other digital marketing channels where consumers browse and buy. Our solutions also help our customers integrate with the 3PL providers, including fulfillment and delivery providers, that take purchased products to the consumer’s doorstep. Recent Events Spin-Off from Liberty Interactive Corporation During November 2015, the board of directors of Liberty Interactive Corporation, our former parent company ("Liberty" or "Parent"), authorized a plan to distribute to the holders of Liberty's Series A and Series B Liberty Ventures common stock, shares of CommerceHub (the "Spin-Off"). At the time, CommerceHub was a newly formed Delaware corporation that, pursuant to an internal restructuring, effective July 21, 2016, became the parent of Commerce Technologies, LLC, a Delaware limited liability company that, as a result of the restructuring, is the successor to Commerce Technologies, Inc. ("CTI"), the entity through which CommerceHub transacted prior to the Spin-Off. The Spin-Off was completed on July 22, 2016 and was effected as a pro rata dividend of shares of CommerceHub to the stockholders of Series A and Series B Liberty Ventures common stock of Liberty. The Internal Revenue Service (“IRS”) has completed its review of the Spin-Off and has notified Liberty that it agreed with the nontaxable characterization of the Spin-Off. Following the Spin-Off, CommerceHub now operates as a stand-alone publicly traded company, and neither Liberty nor CommerceHub has any stock ownership, beneficial or otherwise, in the other. In connection with the Spin-Off, CommerceHub entered into certain agreements (effective the date of the Spin-Off) with Liberty and/or Liberty Media Corporation ("Liberty Media"), which are further discussed in Note 8 to these consolidated financial statements. In July 2016, the Company had cash inflows and outflows in conjunction with the Spin-Off, which include the following: • borrowed $50.0 million under our credit facility (see Note 14) to fund cash outflows described below; • fully repaid our note payable due to Liberty, including accrued interest, of $28.7 million and amounts due for state taxes paid of $1.3 million ; • paid a dividend of $18.9 million to the holders of CTI common stock, primarily our Parent as a return of Parent's investment, and an additional $0.9 million to Parent, as holder of CTI preferred shares; • collected amounts due from Liberty for federal tax benefits of $8.5 million , which is included in Parent receivables and payables, net on the consolidated statements of cash flows (see Note 13 for further discussion of tax-related transactions that occurred in connection with the Spin-Off); and • received a contribution from Liberty of $6.0 million to compensate the Company for the dilution associated with Parent equity awards.

Basis of Presentation

Basis of Presentation	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements include the accounts of CommerceHub and its subsidiaries. All intercompany accounts and transactions have been eliminated in the consolidated financial statements, which have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP"). Use of Estimates Preparing these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions. Segment and Geographic Information Operating segments are components of our business for which discrete financial information is available and evaluated by the chief operating decision maker ("CODM") (our Chief Executive Officer) for purposes of allocating resources and evaluating financial performance. Our CODM reviews consolidated financial information results of the Company to allocate resources and evaluate performance. As such, the Company operates as a single segment. (amounts in thousands) Year Ended December 31, 2016 2015 2014 Revenue: Usage revenue $ 69,098 $ 59,585 $ 45,018 Subscription revenue 25,503 23,636 15,966 Set-up and professional services revenue 5,951 4,393 4,777 Total revenue $ 100,552 $ 87,614 $ 65,761 We generate nearly all of our revenue in the United States and Canada. For the years ended December 31, 2016 , 2015 and 2014, approximately 96% , 96% and 95% , respectively, of our total retailer and seller program revenue was generated from customers located in the United States. Substantially all of our assets are located within the United States. Reclassifications We made certain reclassifications to our consolidated financial statements which include reclassifying certain sales taxes, in the amounts of $455 thousand and $335 thousand for the years ended December 31, 2015 and 2014 , respectively, from cost of revenue to sales and marketing to comply with our current policy for presenting such costs.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Cash and Cash Equivalents The Company considers all highly liquid securities with original maturities of 90 days or less to be cash equivalents. Cash at both December 31, 2016 and 2015 consisted principally of cash held at financial institutions in the U.S. that management believes to be reputable and at times exceed insured limits. Accounts Receivable and Allowance for Doubtful Accounts The Company grants credit in the normal course of business without collateral. Accounts receivable are stated net of allowances for doubtful accounts, which represent estimated losses resulting from the inability of certain customers to make the required payments. When determining the allowances for doubtful accounts, we take several factors into consideration, including the overall composition of the accounts receivable aging, our prior history of accounts receivable write-offs, the types of customers and our experience with specific customers. We write off accounts receivable when they are determined to be uncollectible. Changes in the allowances for doubtful accounts are recorded as bad debt expense and are included in general and administrative expenses in our consolidated statements of comprehensive income (loss). The allowance for doubtful accounts activity, included in accounts receivable, net, was as follows (in thousands): 2016 2015 2014 Balances as of, January 1 $ 239 $ 233 $ 1,131 Provision for doubtful accounts 629 481 596 Write-offs (668 ) (475 ) (1,494 ) Balances as of, December 31 $ 200 $ 239 $ 233 Property and Equipment Property and equipment are stated at cost. Equipment under capital leases are stated at the present value of minimum lease payments. Repairs and maintenance costs are expensed as incurred. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives: Computer equipment 3 to 5 years Furniture and fixtures 5 years Leasehold improvements lesser of remaining lease term or estimated useful life Capitalized Software Costs The Company capitalizes the cost of payroll, payroll-related costs and third-party consulting fees incurred in the direct development or enhancement of solutions as internal-use software. During 2016, we changed and further refined our methodologies and processes to estimate the portion of software development costs that is eligible to be capitalized, which is assessed at a project level. Development costs incurred during the preliminary project stage or costs incurred for requirements gathering, data conversion activities, training, maintenance, and minor enhancements are expensed as incurred. Development costs incurred for the coding, configuration, interfacing, automation and testing of new functionality after the preliminary project stage is complete is capitalized. Capitalized software costs are amortized on a straight-line basis over two to three years, based on the nature and estimated useful life of the applicable solution. Amortization of capitalized software costs is included in cost of revenue within the consolidated statements of comprehensive income (loss). Deferred Services Costs The Company defers direct payroll, payroll-related costs and third-party consulting costs incurred for the set-up and integration of new customers on our platform and for enhancements we make to our platform that are particular to specific customers. Deferred services costs associated with the integration of customers on our platform are recognized over the estimated life of our customers. Deferred services costs incurred to enhance existing customer's platforms are recognized over the estimated remaining customer life. Amortization of deferred services costs are included in cost of revenue within the consolidated statements of comprehensive income (loss). Impairment of Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value may be determined through various valuation techniques including discounted cash flow models, quoted market values and independent third-party appraisals, as considered necessary. Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Goodwill is reviewed for impairment at least annually as of October 1, and more frequently if events or changes in circumstances indicate that goodwill might be impaired. GAAP provides an entity the option to perform a qualitative assessment to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount prior to performing the two-step goodwill impairment test. If this is the case, the two-step goodwill impairment test is required. If it is more-likely-than-not that the fair value of a reporting unit is greater than its carrying amount, the two-step goodwill impairment test is not required. For the year ended December 31, 2015, we performed a qualitative assessment of goodwill for its single reporting unit and determined that it was more-likely-than-not that the fair value of its reporting unit exceeded the carrying amount, and no impairment loss was recorded in 2015. During the year ended December 31, 2016, we performed step one of the goodwill impairment test utilizing the market capitalization approach to determine whether the fair value of our reporting unit is less than its carrying amount. Based upon our assessment, we believe the fair value exceeds the carrying value, and no impairment loss was recorded in 2016. Revenue and Deferred Revenue The Company generates revenue through delivery of its e-commerce fulfillment and marketing software platform. The Company follows Financial Accounting Standards Board ("FASB") guidance set forth in Accounting Standards Codification ("ASC") Subtopic 985-605-05 related to Hosting Arrangements and ASC Subtopic 605-25 related to Revenue Arrangements with Multiple Deliverables . The Company recognizes revenue when all of the following conditions are met: there is persuasive evidence of an arrangement, the services have been delivered to the customer, the collection of the related fees is reasonably assured and the amount of the related fees is fixed and determinable. Revenue from new customer acquisition is generated under sales agreements with multiple elements and includes usage fees, subscription fees and related set-up and professional services fees that allow our customers to access our solutions. Customers do not have the contractual right to take possession of our solutions. We evaluate each element in a multiple-element arrangement to determine whether it represents a separate unit of accounting. An element constitutes a separate unit of accounting when the delivered item has stand-alone value and delivery of the undelivered element is probable and within the Company's control. Subscription fees are charged on a stand-alone basis or in association with a minimum usage level required to be maintained by a customer in connection with our Demand Solutions. The Company recognizes subscription fees as revenue in the period in which the subscription is earned. Usage fees are comprised of fees charged to customers based on the level of a customer's utilization of our solutions. Usage fee revenue is generated primarily from customer orders, content services, inventory management and third-party communication services. The Company recognizes usage fee revenue in the period in which the usage fee is earned. Set-up fees provide customers access to our solutions through production launch. They are billed during the implementation phase and recorded as deferred revenue until a customer's subscription period has commenced. We also provide professional services to enhance our solutions based on a particular customer's needs. Set-up and professional services fees related to customer-specific solution enhancements do not have stand-alone value because they are sold only in conjunction with a subscription to our solutions, they are sold only by the Company, a customer could not resell them and they do not represent the culmination of a separate earnings process. Set-up fees without stand-alone value are recognized over the longer of the life of the agreement or the expected customer life. The Company recognizes revenue for fees billed for solution enhancement services over the estimated remaining customer life. In determining the estimated life of our customers, we considered our historical experience with customer contract renewals, type of customer, size of the customer and the period over which the customer will benefit from the related offerings. During 2016, we updated the estimated life of certain customers, which as of December 31, 2016 ranges from 1 to 10 years , reflecting a shorter life for smaller supplier customers to a longer life for our largest retail customers. Deferred revenue consisted of the unearned portion of deferred set-up and professional services fees. Reimbursable costs received for out-of-pocket expenses are recorded as revenue and cost of revenue in the consolidated statements of comprehensive income (loss). Advertising Expenses The Company incurs advertising expense consisting of promotions and public relations to promote our services. Advertising is expensed as incurred and was $100 thousand , $314 thousand and $295 thousand for the years ended December 31, 2016, 2015 and 2014, respectively. Share-based Compensation Share-based awards exchanged for employee services are recorded as expense, on a straight-line basis, at the estimated fair value of these awards over the requisite employee service period (typically 4 years ), or where applicable for performance-based awards, over the service period, when the achievement of certain performance-based conditions are considered probable, and expire after 10 years . Prior to the Spin-Off, the Company's share-based awards consisted of CTI-issued stock options and stock appreciation rights ("SARs"), which were classified as liability awards and were included as a share-based compensation liability on the consolidated balance sheets. The Company measured the cost of services received in exchange for these awards based on the fair value of the award, and remeasured the fair value of the award at each reporting date. In connection with the Spin-Off, the outstanding CTI equity incentive awards were adjusted, such that each holder of an option award or a SAR with respect to shares of CTI common stock received an option award to purchase shares of our Series C common stock. Unlike the original CTI options and SARs, which were able to be settled in cash prior to completion of the Spin-Off, the new option awards resulting from the conversion of the original CTI options and SARs may only be settled in shares of CommerceHub's Series C common stock (see Note 12). The Company estimates the fair value of stock options and SAR awards using a Black-Scholes pricing model. The estimation of share-based awards that will ultimately vest requires judgment, and to the extent actual results differ from the Company's estimates, such amounts are recorded as an adjustment in the period in which estimates are revised. In valuing share-based awards, significant judgment is required in determining the fair value of the Company's share price (for awards granted prior to the Spin-Off), the expected volatility of common stock and the expected term for which individuals will hold their share-based awards prior to exercise. With the assistance of an independent third-party advisory firm, for the years ended December 31, 2015 and 2014 and the three months ended March 31, 2016, we estimated share-price based on an internal valuation using a combination of three different approaches: • Market Multiple Approach; • Guideline Transaction Approach; and • Discounted Cash Flow ("DCF") Approach. The Market Multiple Approach involves the capitalization of revenue and earnings before interest, taxes, depreciation and amortization, and option expense. Multiples are determined through an analysis of certain publicly traded companies, selected on a basis of operational and economic similarity with the principal business and operational revenue model of CommerceHub. Multiples are calculated for the comparative companies based upon their trading prices. The risk analysis incorporates quantitative and qualitative risk factors, which relate to, among other things, the nature of the industry in which we and the other comparative companies are engaged, relative size, profitability and growth rates. The Guideline Transaction Approach is similar to the Market Multiple Approach in that it involves a consideration of multiples of revenue and Adjusted EBITDA. However, multiples used for this approach were determined through the analysis of transactions involving controlling interests in companies with operations similar to CommerceHub's business. Internally prepared financial projections are used to develop the DCF Approach, a valuation method that estimates the present value of the projected cash flows to be generated from the business. In the DCF Approach, a discount rate, reflecting all risks of ownership and associated risks of realizing the stream of projected future cash flows, is applied to the stream of projected cash flows. For the three months ended June 30, 2016, the estimated share-price was based on the fair market value of our Series C common stock traded immediately following the Spin-Off. For awards granted subsequent to the Spin-Off, the share-price is based on the closing price of our Series C common stock on the date of grant. Expected volatility of the stock is based on our peer group in the industry in which we do business because we do not have sufficient historical volatility data for our stock. The expected term of the options considers our historical and expected future employee exercise behavior, and is determined using the simplified method, which was considered to be our best estimate of expected future term as we lack sufficient history of exercise activity as a stand-alone public company. Further, our historical exercise experience is not considered to be representative of our future expected term based on the significant exercise activity that occurred in 2016 in anticipation of the Spin-Off. The risk-free interest rate assumption is based upon observed interest rates for constant maturity U.S. Treasury securities consistent with the expected term of the Company's share-based awards. The Company assumed a zero dividend yield as, following the Spin-Off, we do not expect to pay any cash dividends in the foreseeable future. The following table summarizes the assumptions used for estimating the fair value of share-based awards granted for the years ended December 31: 2016 - Post Spin-Off 2016 - Pre Spin-Off 2015 2014 Risk-free interest rate 1.36% - 2.27% 1.23% - 1.44% 1.76% 1.65% Expected term (years) 6.3 5.9 - 6.3 5.3 - 6.2 5.3 - 6.0 Expected volatility 41.51% - 41.89% 42.12% 30% - 31% 30% - 32% Dividend yield —% —% —% —% Weighted average grant date fair value $6.22 $15.18 $14.13 $9.12 The awards outstanding at Spin-Off were converted at an exchange ratio of approximately 2.18 , which reduced the underlying share price and resulting grant fair value of awards granted after the Spin-Off. Our forfeiture rate is estimated based on our historical turnover experience among other qualitative factors. We review and update our forfeiture rate, if necessary, at least annually, or more frequently if facts or circumstances indicate a change is necessary. The fair value of our RSU awards has been determined by using the closing market price per share of our Class C common stock on the date of grant. Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. A tax valuation allowance is established, as needed, to reduce deferred tax assets to the amount expected to be realized. In the event it becomes more-likely-than-not that some or all of the deferred tax asset allowances will not be needed, the valuation allowance will be adjusted. In the ordinary course of business, there is inherent uncertainty in quantifying our income tax positions. We assess our income tax positions and record tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where it is more-likely-than-not that a tax benefit will be sustained, we have determined the amount of the tax benefit to be recognized by estimating the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is not more-likely-than-not that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense when settled.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2016
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU No. 2014-09"). This standard is effective for fiscal years beginning after December 15, 2017, with two transition methods of adoption allowed, a full retrospective or modified retrospective. In May 2016, FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations, (Reporting Revenue Gross versus Net) . This update was to further clarify the implementation guidance on principal versus agent considerations in the previously issued ASU No. 2014-09. In April 2016, FASB issued ASU No. 2016-10, Identifying Performance Obligations and Licensing , which clarifies implementation guidance on the identification of performance obligations and the licensing implementation guidance in ASU No. 2014-09. In May 2016, FASB issued ASU No. 2016-12, Narrow-Scope Improvements and Practical Expedients , which clarifies the guidance on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition. In December 2016, FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606 , which clarifies certain narrow aspects of ASU No. 2014-09. We have begun to evaluate the impacts of this new standard on our financial statements, information technology ("IT") systems and business processes and controls. We have developed an implementation plan to adopt this new guidance including determining the method of adoption. As part of this plan, we are currently assessing the potential impact this standard will have on our consolidated financial statements and related disclosures, including the potential impacts to our usage, subscription and set-up and professional services revenues. Further, while we are still evaluating the impact of this standard, our preliminary assessment is that there will be an impact relating to the accounting for costs to acquire a contract. The provisions of the new standard will result in the deferral of additional costs, primarily commission expense to sales representatives, which will be recognized over the estimated customer life. Based on our assessment procedures performed to date, we are currently unable to estimate the impact this standard will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU No. 2016-02"). This topic provides that a lessee should recognize the assets and liabilities that arise from leases. Topic 842 requires an entity to separate the lease components from the nonlease components in a contract. ASU No. 2016-02 is intended to improve financial reporting about lease transactions and is effective for fiscal years beginning after December 15, 2018. We are evaluating the financial statement impact this update will have on the consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU No. 2016-09"), which is intended to improve the accounting for share-based payment transactions as part of the FASB's simplification initiative. ASU No. 2016-09 changed the aspects of the accounting for share-based payment award transactions, including: (1) accounting for income taxes; (2) classification of excess tax benefits on the statement of cash flows; (3) forfeitures; (4) minimum statutory tax withholding requirements; and (5) classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax-withholding purposes. We are adopting ASU No. 2016-09 in the first quarter of 2017, which will not have a significant impact on the consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (Topic 230) ("ASU No. 2016-15") , which addresses eight specific cash flow matters with the objective of reducing diversity in practice in how certain cash receipts and cash payments are classified in the statement of cash flows. ASU No. 2016-15 is effective for fiscal years beginning after December 15, 2017. We are evaluating the financial statement impact this update will have on the consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash ("ASU No. 2016-18") , which requires that entities show the changes in the total of cash, cash equivalents and restricted cash in the statement of cash flows. Transfers between cash, cash equivalents and restricted cash should not be presented as cash flow activities on the statement of cash flows. ASU No. 2016-18 is effective for fiscal years beginning after December 15, 2017. We do not expect the adoption of this standard will have a material impact on the consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350) ("ASU No. 2017-04"): Simplifying the Accounting for Goodwill Impairment, which removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. An impairment charge will now equal the amount by which the reporting unit's carrying value exceeds its fair value. ASU No. 2017-04 is effective for fiscal years beginning after December 15, 2019. We do not expect the adoption of this standard will have a material impact on the consolidated financial statements.

Earnings (Loss) Per Share

Earnings (Loss) Per Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share For all periods prior to the Spin-Off, basic and diluted earnings (loss) per common share is computed by dividing net income (loss) for the respective period by 42,702,842 common shares, which is the aggregate of 13,522,288 shares of Series A common stock, 711,992 shares Series B common stock and 28,468,562 shares of Series C common stock issued upon completion of the Spin-Off on July 22, 2016 . The shares used in the calculation of diluted earnings per share for periods prior to the Spin-Off exclude issuances of 109,354 shares of common stock issued to pre-Spin-Off minority shareholders of CTI and 7,362,933 outstanding awards to purchase shares of our common stock, which occurred after the Spin-Off. For all periods occurring after the Spin-Off, basic earnings (loss) per common share is computed by dividing net income (loss) for the respective period by the weighted average number of common shares outstanding for the period beginning at the Spin-Off through the last day of the reporting period. Diluted earnings (loss) per share gives effect to all dilutive potential shares outstanding resulting from employee stock options and restricted stock units during that period. The following table sets forth net income (loss) and the basic and diluted shares used to calculate earnings per share (in thousands): Year Ended December 31, 2016 2015 2014 Net income (loss) $ 9,096 $ (4,467 ) $ 4,307 Basic - weighted average shares outstanding 42,831 42,703 42,703 Effect of dilutive potential securities 1,512 — — Diluted - weighted average shares outstanding 44,343 42,703 42,703 Anti-dilutive securities 4,222 — — The shares used in the calculation of diluted earnings per share for periods following the Spin-Off exclude (a) options to purchase shares where the exercise price was greater than the average market price of common shares for the period, using the treasury-stock method, and therefore the effect of the inclusion would be anti-dilutive and (b) awards with performance-based conditions where the performance criteria has not been met as of the reporting date. During the fourth quarter of 2016, there was an increase of approximately 690 thousand diluted shares outstanding due to the performance criteria of certain employee stock options having been met as of the end of the reporting period.

Acquisition of Mercent Corporat

Acquisition of Mercent Corporation	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Acquisition of Mercent Corporation	Acquisition of Mercent Corporation On January 8, 2015, the Company acquired 100% of the shares of Mercent Corporation ("Mercent"), an online marketing technology and service company that helped merchants optimize performance across online channels, for total cash consideration of approximately $20.2 million , net of cash acquired. During the year ended December 31, 2015 , the Company incurred transaction-related costs of approximately $166 thousand , which are included in general and administrative expenses. No additional transaction-related costs were incurred in the year ended December 31, 2016 . Under the acquisition method of accounting, the Company allocated the purchase price to the identifiable assets and liabilities based on their estimated fair value, as follows (in thousands): Cash $ 41 Accounts receivable 2,559 Prepaid expenses 87 Property and equipment 336 Customer relationships 2,000 Developed software technology 1,500 Deferred tax assets 3,580 Goodwill 12,390 Accounts payable and accrued expenses (2,015 ) Deferred revenue (212 ) $ 20,266 Methodologies used in valuing the intangible assets included, but were not limited to, the multiple period excess earnings method for developed software technology and customer relationships. The excess of the purchase price over the total net identifiable assets has been recorded as goodwill, which includes synergies expected from the expanded service capabilities and the value of the assembled work force. For federal income tax purposes, the transaction is treated as a stock acquisition and the goodwill is no t deductible.

Concentrations of Significant C

Concentrations of Significant Customers and Credit Risk	12 Months Ended
	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Concentrations of Significant Customers and Credit Risk	Concentrations of Significant Customers and Credit Risk No single customer accounted for more than 10% of our total revenue in either of the years ended December 31, 2016, 2015 or 2014. However, our revenue model is primarily based on retailer and supplier program relationships whereby many revenue-generating supplier transactions conducted through our platform may be attributable to a single retailer ("Total Program Revenue"). There were two customers with Total Program Revenue that accounted for more than 10% of our total revenue in the year ended December 31, 2016 , there was one such customer in the year ended December 31, 2015 , and there were two such customers in the year ended December 31, 2014 . No customer represented more than 10% of accounts receivable at December 31, 2016 .

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Prior to the Spin-Off, Liberty, QVC, Inc. (“QVC”), which is a wholly owned subsidiary of Liberty, and other subsidiaries and equity investments of Liberty were related parties of CommerceHub for GAAP purposes and related persons of CommerceHub for purposes of Regulation S-K under the Securities Exchange Act of 1934, as amended. As a result, since this report includes pre-Spin-Off periods, we have disclosed activities with these entities during the periods presented. For future reporting on periods that do not include pre-Spin-Off periods, based on current facts and circumstances, we do not expect Liberty, QVC or other subsidiaries or equity investments of Liberty to be related parties or related persons of CommerceHub, but we will continue to monitor and evaluate these relationships and other potential relationships with related parties and/or related persons. (a) Transactions with QVC We provide our solutions to QVC in the ordinary course of business. For the years ended December 31, 2016 , 2015 and 2014 , Total Program Revenue with QVC (including QVC and suppliers transacting with QVC on our platform) accounted for approximately 7% , 8% , and 10% of total revenue, respectively. We had accounts receivable owing from QVC of approximately $784 thousand and $511 thousand at December 31, 2016 and December 31, 2015 , respectively. (b) Transactions with Liberty During 2016, we had outstanding a promissory note as a lender to Liberty, presented as note receivable—Parent on the consolidated balance sheets. This note carried an interest rate based on one-year LIBOR plus 100 basis points . During the second quarter of 2016, Liberty fully repaid amounts outstanding of $36.4 million pursuant to this promissory note, including accumulated interest of $2.4 million. During June 2016, to assist the Company in meeting its financial obligations under the SAR Plan and Liquidity Program (see Note 12), the Company entered into a funding arrangement with Liberty pursuant to a previously established intercompany funding agreement, under which Liberty agreed to loan the Company cash at current market interest rates, or make additional equity investments in common stock. During the third quarter of 2016, amounts outstanding pursuant to this arrangement, including accumulated interest, were repaid to Liberty by the Company using borrowings under our credit facility (see Note 14). The funding agreement between the Company and Liberty was terminated as of the Spin-Off. CommerceHub entered into certain agreements (effective July 22, 2016) with Liberty and/or Liberty Media, including a reorganization agreement, a services agreement and a tax sharing agreement. The reorganization agreement provides for, among other things, the principal corporate transactions (including the internal restructuring) required to effect the Spin-Off, certain conditions to the Spin-Off and provisions governing the relationship between CommerceHub and Liberty with respect to and resulting from the Spin-Off. The tax sharing agreement provides for the allocation and indemnification of tax liabilities and benefits between Liberty and CommerceHub and other agreements related to tax matters. Further, under this agreement, we are required to indemnify Liberty, its subsidiaries and certain related persons for taxes and losses resulting from the failure of the Spin-Off to qualify as a tax-free transaction under Internal Revenue Code ("IRC") Section 355 of the to the extent that such taxes and losses (i) result primarily from, individually or in the aggregate, the breach of certain covenants made by us (applicable to actions or failures to act by our Company and our subsidiaries following the completion of the Spin-Off) or (ii) result from the application of IRC Section 355(e) to the Spin-Off as a result of the treatment of the Spin-Off as part of a plan (or series of related transactions) pursuant to which one or more persons acquire, directly or indirectly, a 50% or greater interest (measured by vote or value) in the stock of our Company (or any successor corporation). Our indemnification obligations to Liberty, its subsidiaries and certain related persons are not limited in amount or subject to any cap. If we are required to indemnify Liberty, its subsidiaries or such related persons under the circumstances set forth in the tax sharing agreement, we may be subject to substantial liabilities, which could materially adversely affect our financial position. In July 2016, in conjunction with the Spin-Off, we collected amounts due from Liberty for federal tax benefits of $8.5 million (see Note 13 for further discussion of tax-related transactions that occurred in connection with the Spin-Off) and fully repaid amounts due for state taxes paid of $1.3 million . Further, we received a contribution from Liberty of $6.0 million to compensate the Company for the dilution associated with Parent equity awards and paid a dividend of $18.9 million to the holders of CTI common stock, primarily our Parent as a return of Parent's investment, and an additional $0.9 million to Parent, as holder of CTI preferred shares. Pursuant to the services agreement, Liberty Media provides CommerceHub with general and administrative services including legal, tax, accounting, treasury and investor relations support related to necessary public-company functions. CommerceHub must reimburse Liberty Media for direct, out-of-pocket expenses incurred by Liberty Media in providing these services, and CommerceHub pays a services fee to Liberty Media under the services agreement, which totaled $306 thousand for the year ended December 31, 2016. This fee is included in general and administrative expenses in the consolidated statements of comprehensive income (loss). Liberty Media and CommerceHub evaluate all charges under the services agreement for reasonableness on a quarterly basis and make such adjustments to these charges as the parties mutually agree. Amounts owed to Liberty at December 31, 2016 of $33 thousand in connection with these agreements is included in accounts payable and accrued expenses on the consolidated balance sheets.

Capitalized Software Costs

Capitalized Software Costs	12 Months Ended
	Dec. 31, 2016
Research and Development [Abstract]
Capitalized Software Costs	Capitalized Software Costs Capitalized software costs, net was comprised of the following at December 31 (in thousands): 2016 2015 Capitalized software costs $ 32,506 $ 41,120 Less accumulated amortization (25,790 ) (33,931 ) Capitalized software costs, net $ 6,716 $ 7,189 Amortization expense related to capitalized software costs is included in cost of revenue and was approximately $5.0 million , $3.4 million and $2.6 million , for the years ended December 31, 2016 , 2015 and 2014 , respectively. Future amortization expense of existing capitalized software costs as of December 31, 2016 is expected to be as follows for the years ending December 31 (in thousands): 2017 $ 4,512 2018 1,953 2019 251 $ 6,716

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment consisted of the following (in thousands) at December 31 : 2016 2015 Computer equipment $ 14,892 $ 13,344 Furniture and fixtures 1,101 1,383 Leasehold improvements 2,965 2,271 Equipment under capital leases — 46 Total 18,958 17,044 Less accumulated depreciation (11,329 ) (10,338 ) Property and equipment, net $ 7,629 $ 6,706 Depreciation of property and equipment totaled approximately $3.0 million and $2.6 million and $1.8 million during the years ended December 31, 2016 , 2015 and 2014 , respectively.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets There were no changes in the carrying amount of goodwill during the year ended December 31, 2016. Intangibles assets acquired were as follows (in thousands): December 31, 2016 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (1,500 ) $ — Customer relationships 2.0 2,000 (2,000 ) — Total $ 3,500 $ (3,500 ) $ — December 31, 2015 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (750 ) $ 750 Customer relationships 2.0 2,000 (1,000 ) 1,000 Total $ 3,500 $ (1,750 ) $ 1,750 Amortization expense related to intangible assets was $1.8 million for each of the years ended December 31, 2016 and 2015 , and $0 for the year ended December 31, 2014 . There is no future amortization expense for intangible assets as of December 31, 2016 .

Share-Based Awards

Share-Based Awards	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-Based Awards	Share-Based Awards The Company grants, to certain of its employees, board members and consultants, awards to purchase shares of its common stock. Prior to the Spin-Off, the Company's share-based awards consisted of stock options and SARs issued by the Company's predecessor, CTI. Some of these awards contain service conditions (typically 4 years ) and some of these awards contain both service- and performance-based conditions. Included in the consolidated statements of comprehensive income (loss) are the following amounts of share-based compensation for the years ended December 31 (amounts in thousands): 2016 2015 2014 Cost of revenue $ (102 ) $ 2,361 $ 1,432 Research and development 2,261 7,229 4,249 Sales and marketing 834 4,098 2,682 General and administrative 8,297 28,462 19,993 $ 11,290 $ 42,150 $ 28,356 Share-based compensation is recognized net of estimated forfeitures. Our forfeiture rate is estimated based on our historical turnover experience among other qualitative factors. Gross tax related benefits of $87.2 million , $7.5 million and $6.5 million were also recognized for the years ended December 31, 2016 , 2015 and 2014 , respectively. CTI Options and SARs Activity Prior to the Spin-Off, all of the Company's share-based awards were classified as liability awards as the SARs could have been settled in cash and the stock options could have been settled in cash at the option of the holder, in each case under the Liquidity Program (as defined and discussed below). The Company measured the cost of services received in exchange for a liability classified award based on the current fair value of the award, and remeasured the fair value of the award at each reporting date. The following table summarizes the share-based award activity of the outstanding CTI options and SARs under the 1999 Plan and the SAR Plan (each as defined below) from the beginning of the reporting period through the Spin-Off: Number of awards Weighted average exercise price Weighted average remaining contractual life Aggregate (in years) (in thousands) Outstanding at January 1, 2016 4,082,256 $ 8.48 Granted 1,815,996 $ 35.61 Exercised (2,576,055 ) $ 6.86 Tendered* (437,831 ) $ 3.52 Forfeited (220,750 ) $ 24.60 Outstanding at Spin-Off 2,663,616 $ 27.94 8.7 $ 17,239 Exercisable at Spin-Off 138,808 $ 10.87 5.3 $ 3,439 *Tendered stock options under the 1999 Plan represent eligible stock options exchanged for cash under the Liquidity Program. The total intrinsic value of options exercised during 2016 under the 1999 Plan prior to the Spin-Off totaled $86.7 million , and totaled $7.5 million and $7.0 million for the years ended December 31, 2015 and 2014, respectively. Cash received from stock option exercises in 2016 under the 1999 Plan prior to the Spin-Off totaled $73 thousand and totaled $33 thousand and $52 thousand for the years ended December 31, 2015 and 2014, respectively, and is included within financing activities in the consolidated statements of cash flows. CommerceHub Options and SARs Activity Post-Spin-Off In connection with the Spin-Off, the outstanding CTI options and SARs were adjusted, such that each holder thereof received an option award to purchase shares of our Series C common stock, with the exercise price and number of shares subject to such new option awards based on the exercise price of and number of shares subject to the original CTI option or SAR and the exchange ratio used in the internal restructuring with respect to the CTI minority holders. On July 22, 2016, 2,663,616 awards, comprised of 33,950 options and 2,629,666 SARs then-outstanding were converted at an exchange ratio of approximately 2.18 , to 5,811,150 options to purchase shares of our Series C common stock. Unlike the original CTI options and SARs, which were able to be settled in cash prior to completion of the Spin-Off, the new option awards resulting from the conversion of the original CTI options and SARs may only be settled in shares of CommerceHub's Series C common stock. Except as described above, the terms of these new option awards (including, for example, the vesting terms thereof) are, in all material respects, the same as those of the corresponding original CTI option or SAR award. Additionally, our internal restructuring in connection with the Spin-Off resulted in a modification of the terms and conditions of the outstanding equity awards upon the Spin-Off, and the classification of the awards from liability to equity awards. As of the July 21, 2016 modification date, the Company performed a fair value analysis of the awards immediately before and immediately after the restructuring. As the Company’s pre-Spin-Off share-based award plans (further described below) contained antidilution provisions, there was no incremental fair value or compensation expense as a result of the restructuring. The fair value of these awards immediately before and immediately after the Spin-Off was approximately $12.5 million . The value of these awards at the time of the restructuring was reclassified from share-based compensation liability to additional paid in capital. The remaining unvested compensation expense is recognized over the remaining service period or, for those awards with performance-based conditions, the service period when such performance conditions are considered probable. The following table summarizes the share-based award activity of options to purchase shares of our Series C common stock under our Legacy Stock Appreciation Rights Plan and Legacy Stock Option Plan (each as defined below) from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) CommerceHub Options and SARs outstanding at Spin-Off 5,811,150 $ 12.81 Granted 193,998 $ 14.59 Exercised (70,143 ) $ 7.37 Forfeited (160,898 ) $ 10.24 Outstanding at December 31, 2016 5,774,107 $ 13.01 8.3 $ 16,784 Exercisable at December 31, 2016 283,401 $ 4.87 4.8 $ 2,880 Expected to vest at December 31, 2016 5,330,004 $ 12.75 8.2 $ 16,731 The aggregate intrinsic value of options exercised following the Spin-Off totaled $0.5 million . Cash received from exercises of stock options following the Spin-Off totaled $773 thousand , and is included in financing activities in the consolidated statements of cash flows. CommerceHub RSU Activity (Series C) The following table summarizes the share-based award activity of RSUs in respect of our Series C common stock granted under our Omnibus Plan (as defined below) for the year ended December 31, 2016: Number of Weighted (in thousands) Outstanding at January 1, 2016 — $ — Granted 507,979 $ 14.35 Vested — $ — Forfeited (2,148 ) $ 14.33 Outstanding at December 31, 2016 505,831 $ 14.35 As of December 31, 2016 , unrecognized compensation cost related to RSUs and options to purchase shares of Series C common stock was approximately $22.1 million and is expected to be recognized over a weighted average remaining vesting period of approximately 3.4 years . New Parent Option Activity (Series C) The following table summarizes the share-based award activity of options to purchase shares of our Series C common stock under our Transitional Plan (as defined below) from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) New Parent option awards outstanding at Spin-Off 1,032,817 $ 8.87 Granted — $ — Exercised (26,774 ) $ 6.09 Forfeited — $ — Outstanding and expected to vest at December 31, 2016 1,006,043 $ 8.93 4.0 $ 6,104 Exercisable at December 31, 2016 581,862 $ 11.29 3.1 $ 4,806 New Parent Restricted Stock Awards and New Parent RSU Activity (Series C) As of July 22, 2016, following the Spin-Off, there were 30,409 new Parent restricted stock awards (as defined below) and 1,094 new Parent RSUs (as defined below) with respect to our Series C common stock, issued to holders of original Ventures equity awards (as defined below). Activity in the new Parent restricted stock awards and new Parent RSUs with respect to our Series C common stock under the Transitional Plan from the time of Spin-Off through the last day of the reporting period was not material. The new Parent option awards to purchase shares of, and new Parent restricted stock awards and new Parent RSUs with respect to, our Series C common stock (as defined below) outstanding do not carry unrecognized compensation cost, as any related compensation expense is incurred by Liberty. New Parent Options Activity (Series A) The following table summarizes the share-based award activity of options to purchase shares of our Series A common stock under the Transitional Plan from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) New Parent option awards outstanding at Spin-Off 344,456 $ 7.42 Granted — $ — Exercised (15,268 ) $ 6.09 Forfeited — $ — Outstanding and expected to vest at December 31, 2016 329,188 $ 7.46 3.5 $ 2,470 Exercisable at December 31, 2016 257,212 $ 6.06 2.7 $ 2,292 New Parent Restricted Stock Awards and New Parent RSU Activity (Series A) As of July 22, 2016, following the Spin-Off, there were 13,447 new Parent restricted stock awards and 534 new Parent RSUs with respect to our Series A common stock. Activity in the new Parent restricted stock awards and new Parent RSUs with respect to our Series A common stock under the Transitional Plan from the time of Spin-Off through the last day of the reporting period was not material. There is no unrecognized compensation cost related to awards to purchase shares of, and in connection with, our Series A common stock as these awards are held by employees of Liberty and any related compensation expense is incurred by Liberty. New Parent Options Activity (Series B) There were 172,882 new Parent option awards to purchase shares of our Series B common stock, with a weighted average exercise price of $11.89 , aggregate intrinsic value of $538 thousand , and weighted average remaining contractual life of 5.2 years outstanding at December 31, 2016 . There was no activity subsequent to the Spin-Off related to these awards. There were 32,052 options exercisable at December 31, 2016 , with a weighted average exercise price of $12.49 , aggregate intrinsic value of $80 thousand and weighted average remaining contractual life of 5.9 years . There is no unrecognized compensation cost related to options to purchase shares of our Series B common stock as these awards are held by an employee of Liberty and any related compensation expense is incurred by Liberty. Share-Based Award Plans Pre-Spin-Off 1999 Plan During 1999, the Company adopted an incentive and nonqualified stock option plan (the "1999 Plan"). The 1999 Plan authorized grants of options to purchase up to 4,000,000 shares of authorized but unissued common stock. Options granted under the 1999 Plan were to vest over a period of four years and expire ten years from the date of grant. No shares of common stock are available for grants, or have been available for grants under the 1999 Plan, since September 2009 when the 1999 Plan expired. Liquidity Program During 2006, the Compensation Committee of CTI adopted a stock option liquidity program (the "Liquidity Program") for eligible holders of stock options and certain eligible common shares (shares issued as a result of an option exercise). The Liquidity Program provided eligible option holders and stockholders the ability to tender their vested options or sell their eligible common shares in exchange for cash payment. Eligible option holders and stockholders had the opportunity to tender eligible options or shares at any time except for when valuations were being performed. Cash consideration for the purchase and exercises of tendered stock options was based on the fair value of the Company's underlying common stock less the option exercise price. Cash consideration for tendered eligible common shares was based upon the fair value of the common shares. The Company made total cash payments of approximately $13.5 million , $2.4 million and $6.1 million in exchange for the exercise of vested stock options, and $3.6 million , $0.2 million and $0.6 million to repurchase shares outstanding from minority shareholders, under this program during the years ended December 31, 2016 , 2015 and 2014 , respectively. The Liquidity Program terminated effective as of the completion of the Spin-Off. SAR Plan During 2010, the Company instituted the 2010 Stock Appreciation Rights Plan (the "SAR Plan"). Pursuant to the SAR Plan, a committee appointed by the Company's Board of Directors (or in the absence of such a committee, the Board of Directors acting in the capacity of such committee) was authorized to grant SARs to employees, board members and consultants of the Company. The SAR Plan authorized grants of up to 6 million SARs, which included and was not in addition to shares previously issued, or shares issuable in respect of awards previously issued, under the 1999 Plan. The SARs issued under the SAR Plan typically vested over a period of four years and expired 10 years from the date of grant for service-based awards. SARs that included both service and performance-based conditions vested based on the satisfaction of service requirements and achievement of performance conditions over the period specified in the applicable award agreement, which ranged from 1 to 4 years at the time of the Spin-Off. We made certain assumptions regarding the probability of achieving these performance conditions each period and adjusted the value of the awards in the period our estimates were revised. At times, actual results varied from expected results. The Company made total cash payments of approximately $73.2 million , $5.1 million and $0.9 million during the years ended December 31, 2016 , 2015 and 2014 , respectively, to settle exercised SARs. The SAR Plan was terminated and replaced with the CommerceHub, Inc. Legacy Stock Appreciation Rights Plan (the "Legacy SAR Plan") in connection with the completion of the Spin-Off. Future grants under the Legacy SAR Plan are not permitted following the Spin-Off. Share-Based Award Plans Post-Spin-Off CommerceHub, Inc. 2016 Omnibus Incentive Plan In connection with the Spin-Off, we adopted the CommerceHub, Inc. 2016 Omnibus Incentive Plan (as amended, amended and restated or otherwise modified from time to time, the “Omnibus Plan”). We amended and restated the Omnibus Plan on October 13, 2016 in order to permit the compensation committee of the Company’s board of directors to delegate award granting authority under the Omnibus Plan. The Omnibus Plan is designed to provide additional remuneration to officers, employees, nonemployee directors and independent contractors for service to CommerceHub and to encourage each plan participant’s investment in CommerceHub. Stock options, SARs, restricted shares, restricted stock units, cash awards, performance awards or any combination of the foregoing may be granted under the Omnibus Plan (collectively, "awards"). The maximum number of shares of our common stock with respect to which awards may be granted under the Omnibus Plan is 13,200,000 shares of our Series C common stock, subject to anti-dilution, annual share-reserve increases and other adjustment provisions of the Omnibus Plan. The Omnibus Plan is administered by the compensation committee of the Company’s board of directors with regard to awards granted under the Omnibus Plan other than awards granted to the nonemployee directors, which are administered by the full board of directors, and the compensation committee and its designees (and the board of directors with respect to awards granted to non-employee directors) have full power and authority to determine the terms and conditions of such awards. Legacy Stock Appreciation Rights Plan and Legacy Stock Option Plan In connection with the Spin-Off, all of the new option awards with respect to our Series C common stock that were issued as a result of the Spin-Off to holders of CTI SARs and options outstanding immediately prior to the Spin-Off were issued pursuant to the Legacy SAR Plan and the CommerceHub, Inc. Legacy Stock Option Plan (the "Legacy Stock Option Plan"), respectively. The Legacy SAR Plan and the Legacy Stock Option Plan govern the terms and conditions of these new option awards but will not be used to make any new grants following the Spin-Off. Employee Stock Purchase Plan We have adopted an Employee Stock Purchase Plan (the “ESPP”) that was approved by our shareholders prior to the Spin-Off, under which we have reserved 900,000 shares of our Series C common stock for issuance to our employees. Subject to certain restrictions, the ESPP provides employees with the opportunity to invest a portion of their annual eligible compensation to purchase shares of our Series C common stock at a purchase price equal to 85% of the lower of (a) the fair market value of our Series C common stock at the beginning of the applicable six -month offering period, and (b) the fair market value of our Series C common stock at the end of the applicable six -month offering period. The first offering period under the ESPP began on January 1, 2017. Transitional Stock Adjustment Plan All of the new Parent option awards, new Parent RSUs and new Parent restricted stock awards (each as defined below) were issued pursuant to the CommerceHub, Inc. Transitional Stock Adjustment Plan (the “Transitional Plan”). The Transitional Plan governs the terms and conditions of the Parent incentive awards described below but will not be used to make any grants following the Spin-Off. New Parent Options Liberty had granted to certain directors, officers, employees and consultants of Liberty stock options to purchase shares of Liberty Ventures common stock pursuant to applicable incentive plans in place at Liberty. Each holder of an outstanding option to purchase shares of Liberty Ventures common stock (an "original Ventures option award") on the record date for the Spin-Off (the "record date") who was a member of the Liberty board of directors or an officer of Liberty holding the position of Vice President or above received (i) an option to purchase shares of the corresponding series of our common stock and an option to purchase shares of our Series C common stock (such new option awards, "new Parent option awards") and (ii) an adjustment to the exercise price of and the number of shares subject to the original Ventures option award (as so adjusted, an "adjusted Ventures option award"). The exercise prices of and the number of shares subject to the new Parent option awards and the related adjusted Ventures option award were determined based on the exercise price of and the number of shares subject to the original Ventures option award, the distribution ratios used in the Spin-Off, the pre-Spin-Off trading price of Liberty Ventures common stock (determined using the volume weighted average price of the applicable series of Liberty Ventures common stock over the three consecutive trading days immediately preceding the Spin-Off) and the relative post-Spin-Off trading prices of Liberty Ventures common stock and our common stock (determined using the volume-weighted average price of the applicable series of common stock over the three consecutive trading days beginning on the first trading day following the Spin-Off on which both the Liberty Ventures common stock and our common stock traded in the "regular way" (meaning once the common stock trades using a standard settlement cycle)), such that the pre-Spin-Off intrinsic value of the original Ventures option award was allocated between the new Parent option awards and the adjusted Ventures option award. All other holders of original Ventures option awards did not receive any new Parent option awards as a result of the distribution. Rather, the holders' original Ventures option awards were adjusted so as to preserve the pre-Spin-Off intrinsic value of the original Ventures option award based on the exercise price of and number of shares subject to such original Ventures option award, the distribution ratios used in the Spin-Off, the pre-Spin-Off trading price of Liberty Ventures common stock and the post-Spin-Off trading price of Liberty Ventures common stock (determined as described above). Except as described above, all other terms of an adjusted Ventures option award and the new Parent option awards (including, for example, the vesting terms thereof) are, in all material respects, the same as those of the corresponding original Ventures option award. New Parent Restricted Stock Units Each holder of a restricted stock unit with respect to shares of Series A or Series B Liberty Ventures common stock (an “original Ventures RSU”) on the record date received in the distribution 0.1 of a restricted stock unit with respect to shares of the corresponding series of CommerceHub common stock and 0.2 of a restricted stock unit with respect to shares of CommerceHub Series C common stock (such new restricted stock unit awards, new “Parent RSUs”) for each original Ventures RSU held by them as of the record date, with cash paid in lieu of fractional new Parent RSUs. Except as described herein, the terms of all of the new Parent RSUs (including, for example, the vesting terms thereof) are, in all material respects, the same as those of the corresponding original Ventures RSU. New Parent Restricted Stock Awards Each holder of a restricted stock award with respect to shares of Series A or Series B Liberty Ventures common stock (an “original Ventures RSA” and, together with the original Ventures option awards and the original Ventures RSUs, the "original Ventures equity awards") received in the distribution (i) 0.1 of a restricted share of the corresponding series of CommerceHub common stock and (ii) 0.2 of a restricted share of CommerceHub Series C common stock (such new restricted stock awards, new “Parent restricted stock awards”) for each restricted share of Liberty Ventures common stock held by them as of the record date, with cash paid in lieu of fractional new Parent restricted stock awards. Except as described herein, all new Parent restricted stock awards (including, for example, the vesting terms thereof) are, in all material respects, the same as those of the corresponding original Ventures RSA.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes For periods prior to the Spin-Off, CTI was part of the Liberty consolidated tax group. Prior to the Spin-Off, federal income taxes were paid (or refunded) to Liberty pursuant to the terms of a tax sharing agreement under which taxes were computed on a separate company basis. After the Spin-Off, CommerceHub is now a separate, standalone, federal taxpayer. The tax provision included in these consolidated financial statements has been prepared on a stand-alone basis, as if CommerceHub was not part of the Liberty consolidated group. Accordingly, the effective tax rate of the Company in future years could vary from its historical effective tax rates depending on, among other factors, future legal structure of CommerceHub and related tax elections. Liberty files income tax returns in the US federal jurisdiction, various state jurisdictions, and within the United Kingdom. In the normal course of business Liberty is subject to examination by various taxing authorities. All tax years prior to 2013 are closed. The IRS has completed its examination of the 2013 - 2014 tax years; however, 2013 remains "open" until the statutory limitations period lapses on September 15, 2017, and 2014 remains "open" until the statutory limitations period lapses on September 15, 2018. Liberty's 2015 and 2016 tax years are being examined currently under the IRS's Compliance Assurance Process ("CAP") program. The statutory limitations periods in the applicable state jurisdictions vary, but they generally expire three to four years from the due date or filing of the tax return. CommerceHub will file income tax returns in the US federal jurisdiction, various state jurisdictions, and within the United Kingdom for the post-Spin-Off period of 2016 and subsequent periods. CommerceHub has historically filed stand-alone income tax returns in various state jurisdictions and will expand the list of states in the post-Spin-Off period and subsequent periods. In the normal course of business, CommerceHub will be subject to examination by various taxing authorities. CommerceHub is not eligible to participate in the CAP program for the July 22, 2016 through December 31, 2016 period. The statutes in the various state jurisdictions in which CommerceHub historically filed stand-alone income tax returns vary, but they generally expire three to four years from the due date or filing of the tax return. Income tax expense (benefit) consists of the following (in thousands) at December 31: 2016 2015 2014 Current Federal $ (11,497 ) $ 7,931 $ 9,994 State and local (2,674 ) 2,477 2,880 Foreign 7 — — Total current (14,164 ) 10,408 12,874 Deferred Federal 15,869 (9,942 ) (7,805 ) State and local 5,457 (2,347 ) (2,124 ) Total deferred 21,326 (12,289 ) (9,929 ) Total tax expense (benefit) $ 7,162 $ (1,881 ) $ 2,945 There were no uncertain tax positions as of December 31, 2016 or December 31, 2015 . There were no accrued interest and penalties recognized in the balance sheet as of December 31, 2016 and December 31, 2015 . Income tax expense differed from the amounts computed by applying the U.S. Federal income tax rate of 35% to income (loss) before taxes as a result of the following (in thousands) for the years ended December 31: 2016 2015 2014 Computed "expected" tax expense $ 5,690 $ (2,222 ) $ 2,538 Increase (decrease) resulting from: State tax law change 1,524 — — State and local income taxes, net of Federal income tax benefit 284 (21 ) 565 Impact of state rate change on deferred taxes — 105 (131 ) Non-deductible expenses 66 228 — Market adjustment for options exercised 127 319 29 Write-off Federal NOL 122 — — Research and Development tax credits (649 ) (368 ) — Other (2 ) 78 (56 ) $ 7,162 $ (1,881 ) $ 2,945 The increase in the income tax expense in 2016 as compared to the benefit in 2015 is primarily due to pre-tax book income of $16.3 million , compared to a pre-tax book loss of $6.3 million in 2015. In 2016, actual income tax expense was greater than the amounts computed by applying the U.S. Federal income tax rate of 35% , primarily due to an adjustment recorded in the fourth quarter of 2016 associated with a change in tax law in New York State (“NY”). This tax law change, which was enacted in 2014 and effective January 1, 2015, revised the method used to determine NY revenue apportionment. Under the new method, CommerceHub’s income apportioned to NY decreased, resulting in a reduction to current state income tax expense in future years, but an expense in the current period due to the reduction in the deferred state tax asset. The Company did not appropriately update its NY apportionment rate to reflect the impact of this law change in 2014. As a result, fiscal 2014 deferred income tax expense was understated by approximately $2.3 million , with a corresponding overstatement of deferred tax assets. Current and deferred income tax expense for the fiscal 2015 period was overstated by approximately $0.8 million , with a corresponding $1.0 million understatement of taxes payable (included in Due to Parent), and a $0.2 million overstatement of deferred tax assets. The $1.5 million net effect of these errors was corrected in the fourth quarter of 2016 upon filing the 2015 NY tax return, is incorporated in our 2016 tax expense, and included in “State tax law change” in the table above. Based on our assessment of the quantitative and qualitative factors, the error and related impacts were not considered material to the consolidated financial statements of the 2015 and 2014 prior periods to which they relate, and the correction of this error was not considered material to our 2016 consolidated financial statements. The write-off of Federal net operating loss carryforwards ("NOLs") is the result of forfeiting one year of IRC Section 382 limitations described below and NOLs in conjunction with the Spin-Off, as both the pre- and post-Spin-Off periods in 2016 count against the available number of periods, while the amount of NOLs we are limited to in 2016 does not change. The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in thousands) at December 31 : 2016 2015 Deferred tax assets: Accounts receivable, principally due to allowance for doubtful accounts $ 75 $ 259 Deferred revenue 2,721 2,536 Accrued liabilities 426 1,154 Shared-based compensation expense 5,948 37,263 Net operating loss 3,999 3,953 Other 1 4 Total deferred tax assets 13,170 45,169 Deferred tax liabilities: Software and deferred costs 4,372 5,581 Property and equipment 1,084 763 Total gross deferred tax liabilities 5,456 6,344 Net deferred tax asset $ 7,714 $ 38,825 As of December 31, 2015, the Company's net deferred tax asset was primarily attributed to temporary differences related to share-based compensation awards. The exercise of a significant portion of share-based compensation awards during 2016 created a tax deductible expense, and reduced the deferred tax asset by $31.3 million . The deductions generated estimated gross federal NOLs of approximately $74.7 million . As allowed under the tax sharing agreement between the Company and Liberty entered into prior to the Spin-Off, $49.1 million of these NOLs were utilized to refund federal income taxes paid to Liberty in the prior two tax years. In accordance with the same tax sharing agreement, subject to finalizing our 2016 pre-Spin-Off federal tax return, the remaining federal NOLs of $25.6 million were forfeited and recorded as an equity distribution to Liberty upon the Spin-Off. State NOLs were also created and the Company intends to file amended state income tax returns for prior years in 2017 to request a refund of approximately $1.1 million of state taxes previously paid in states which allow a carryback claim. In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considered the scheduled reversal of deferred tax liabilities and projected future taxable income in making this assessment. Based upon the level of projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more-likely-than-not that the Company will realize the benefits of these deductible differences. Before the imposition of IRC Section 382 limitations described below, at December 31, 2016 , the Company had unused NOLs that it acquired as part of the Mercent acquisition. Based on studies of the changes in ownership of Mercent at acquisition, it has been determined that IRC Section 382 ownership changes have occurred which limit the amount of NOLs that can be used in future years. Approximately $1.5 million of NOLs are available to be utilized each year from 2017 to 2019 and approximately $0.35 million of NOLs are available to be utilized each year from 2020 to 2033 for a total of $9.4 million . Under IRC Section 382, the use of loss carryforwards may be limited if a change in ownership of a company occurs. If it is determined that, due to transactions involving CommerceHub's shares owned by its 5 percent or greater shareholders, a change of ownership has occurred under the provisions of IRC Section 382, the Company's federal NOLs could be subject to additional IRC Section 382 limitations.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt On June 28, 2016, we entered into a credit agreement governing a $125.0 million revolving credit facility which expires on June 28, 2021. At December 31, 2016 , we had $26.0 million in borrowings and no letters of credit outstanding under the facility, and our available borrowings under the facility were $99.0 million . Subsequent to December 31, 2016 , we repaid an additional $14.0 million in borrowings under the facility. At December 31, 2016 , the fair value of our debt, which holds a floating interest rate of a short duration and is based on Level 2 valuation inputs, approximated the carrying value. The interest rate applicable to our initial borrowings is LIBOR plus a yield of 1.75% . Interest on the revolving credit facility is based on a base rate or Eurodollar rate plus an applicable margin that increases as our total leverage ratio increases, with the base rate margin ranging from 0.75% to 1.25% and the Eurodollar rate margin ranging from 1.75% to 2.25% respectively. The interest rate on borrowings outstanding under the revolving credit facility was 2.56% at December 31, 2016. The revolving credit facility also carries a commitment fee of 0.25% to 0.50% per annum on the unused portion. In conjunction with entering into this credit facility, we incurred charges totaling $1.1 million . These charges are included in other long-term assets on the consolidated balance sheet and will be recognized over the term of the credit facility. Borrowings under the credit facility are collateralized by substantially all of our assets. The credit agreement contains covenants and restrictions which, among other things, require the maintenance of certain financial ratios, including a total leverage ratio and an interest coverage ratio, and restrict dividend payments and the incurrence of certain indebtedness and other activities, including acquisitions and dispositions. We were in compliance with these covenants and restrictions as of December 31, 2016 .

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal Proceedings From time to time, we may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. We are currently not aware of any such legal proceedings or claims that we believe will have, individually or in the aggregate, a material adverse effect on our business, prospects, financial condition, results of operations and/or cash flows. Leases The Company leases its corporate offices and primary operations facility under an operating lease arrangement which expires in March 2022, with renewal provisions to extend the lease through March of 2028. We also lease office facilities in Seattle, Washington and shared office facilities and executive office facilities in Hertford, England. Total rent expense for the Company's office space for the years ended December 31, 2016 , 2015 and 2014 was $1.9 million , $1.4 million and $0.6 million , respectively. Future minimum lease payments due under operating lease arrangements contain rent increases over the term of the lease. Rent expense on these operating leases is recognized over the term of the lease on a straight-line basis. The excess of rent expense over future minimum lease payments due totaled $1.1 million and $0 at December 31, 2016 and 2015 , respectively and is included in other long-term liabilities on the consolidated balance sheets. At December 31, 2016 , contractual minimum payments under operating leases were as follows (in thousands): Year Ending December 31, 2017 $ 839 2018 2,132 2019 2,157 2020 2,183 2021 2,139 Thereafter 362 Total minimum lease payments $ 9,812

Selected Quarterly Information

Selected Quarterly Information (unaudited)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected Quarterly Information (unaudited)	Selected Quarterly Information (unaudited) Three Months Ended, March 31, 2016 June 30, 2016 September 30, 2016 December 31, 2016 (in thousands, except per share amounts) Revenue $ 22,090 $ 23,103 $ 22,478 $ 32,881 Gross profit 15,985 17,783 16,741 26,986 Income (loss) from operations (3,026 ) 7,280 633 11,805 Net income (loss) $ (1,990 ) $ 4,424 $ 710 $ 5,952 Earnings (loss) per share:* Basic $ (0.04 ) $ 0.10 $ 0.02 $ 0.14 Diluted $ (0.04 ) $ 0.10 $ 0.02 $ 0.13 Three Months Ended, March 31, 2015 June 30, 2015 September 30, 2015 December 31, 2015 (in thousands, except per share amounts) Revenue $ 18,791 $ 19,857 $ 19,695 $ 29,271 Gross profit 14,335 14,468 13,363 22,748 Income (loss) from operations (2,063 ) (1,824 ) (1,298 ) (1,763 ) Net income (loss) $ (1,425 ) $ (1,060 ) $ (621 ) $ (1,361 ) Earnings (loss) per share:* Basic $ (0.04 ) $ (0.02 ) $ (0.01 ) $ (0.03 ) Diluted $ (0.04 ) $ (0.02 ) $ (0.01 ) $ (0.03 ) * Share count for pre-Spin-Off periods represent the shares issued at Spin-Off on July 22, 2016.

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation (Policies)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The consolidated financial statements include the accounts of CommerceHub and its subsidiaries. All intercompany accounts and transactions have been eliminated in the consolidated financial statements, which have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP").
Use of Estimates, Policy [Policy Text Block]	Use of Estimates Preparing these consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates and assumptions.
Segment Reporting, Policy [Policy Text Block]	Segment and Geographic Information Operating segments are components of our business for which discrete financial information is available and evaluated by the chief operating decision maker ("CODM") (our Chief Executive Officer) for purposes of allocating resources and evaluating financial performance. Our CODM reviews consolidated financial information results of the Company to allocate resources and evaluate performance. As such, the Company operates as a single segment.

Significant Accounting Polici25

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid securities with original maturities of 90 days or less to be cash equivalents. Cash at both December 31, 2016 and 2015 consisted principally of cash held at financial institutions in the U.S. that management believes to be reputable and at times exceed insured limits.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts The Company grants credit in the normal course of business without collateral. Accounts receivable are stated net of allowances for doubtful accounts, which represent estimated losses resulting from the inability of certain customers to make the required payments. When determining the allowances for doubtful accounts, we take several factors into consideration, including the overall composition of the accounts receivable aging, our prior history of accounts receivable write-offs, the types of customers and our experience with specific customers. We write off accounts receivable when they are determined to be uncollectible. Changes in the allowances for doubtful accounts are recorded as bad debt expense and are included in general and administrative expenses in our consolidated statements of comprehensive income (loss).
Property and Equipment	Property and Equipment Property and equipment are stated at cost. Equipment under capital leases are stated at the present value of minimum lease payments. Repairs and maintenance costs are expensed as incurred. Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives: Computer equipment 3 to 5 years Furniture and fixtures 5 years Leasehold improvements lesser of remaining lease term or estimated useful life
Capitalized Software Costs	Capitalized Software Costs The Company capitalizes the cost of payroll, payroll-related costs and third-party consulting fees incurred in the direct development or enhancement of solutions as internal-use software. During 2016, we changed and further refined our methodologies and processes to estimate the portion of software development costs that is eligible to be capitalized, which is assessed at a project level. Development costs incurred during the preliminary project stage or costs incurred for requirements gathering, data conversion activities, training, maintenance, and minor enhancements are expensed as incurred. Development costs incurred for the coding, configuration, interfacing, automation and testing of new functionality after the preliminary project stage is complete is capitalized. Capitalized software costs are amortized on a straight-line basis over two to three years, based on the nature and estimated useful life of the applicable solution. Amortization of capitalized software costs is included in cost of revenue within the consolidated statements of comprehensive income (loss).
Deferred Services Costs	Deferred Services Costs The Company defers direct payroll, payroll-related costs and third-party consulting costs incurred for the set-up and integration of new customers on our platform and for enhancements we make to our platform that are particular to specific customers. Deferred services costs associated with the integration of customers on our platform are recognized over the estimated life of our customers. Deferred services costs incurred to enhance existing customer's platforms are recognized over the estimated remaining customer life. Amortization of deferred services costs are included in cost of revenue within the consolidated statements of comprehensive income (loss).
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value may be determined through various valuation techniques including discounted cash flow models, quoted market values and independent third-party appraisals, as considered necessary.
Goodwill	Goodwill Goodwill is an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. Goodwill is reviewed for impairment at least annually as of October 1, and more frequently if events or changes in circumstances indicate that goodwill might be impaired. GAAP provides an entity the option to perform a qualitative assessment to determine whether it is more-likely-than-not that the fair value of a reporting unit is less than its carrying amount prior to performing the two-step goodwill impairment test. If this is the case, the two-step goodwill impairment test is required. If it is more-likely-than-not that the fair value of a reporting unit is greater than its carrying amount, the two-step goodwill impairment test is not required. For the year ended December 31, 2015, we performed a qualitative assessment of goodwill for its single reporting unit and determined that it was more-likely-than-not that the fair value of its reporting unit exceeded the carrying amount, and no impairment loss was recorded in 2015. During the year ended December 31, 2016, we performed step one of the goodwill impairment test utilizing the market capitalization approach to determine whether the fair value of our reporting unit is less than its carrying amount.
Revenue and Deferred Revenue	Revenue and Deferred Revenue The Company generates revenue through delivery of its e-commerce fulfillment and marketing software platform. The Company follows Financial Accounting Standards Board ("FASB") guidance set forth in Accounting Standards Codification ("ASC") Subtopic 985-605-05 related to Hosting Arrangements and ASC Subtopic 605-25 related to Revenue Arrangements with Multiple Deliverables . The Company recognizes revenue when all of the following conditions are met: there is persuasive evidence of an arrangement, the services have been delivered to the customer, the collection of the related fees is reasonably assured and the amount of the related fees is fixed and determinable. Revenue from new customer acquisition is generated under sales agreements with multiple elements and includes usage fees, subscription fees and related set-up and professional services fees that allow our customers to access our solutions. Customers do not have the contractual right to take possession of our solutions. We evaluate each element in a multiple-element arrangement to determine whether it represents a separate unit of accounting. An element constitutes a separate unit of accounting when the delivered item has stand-alone value and delivery of the undelivered element is probable and within the Company's control. Subscription fees are charged on a stand-alone basis or in association with a minimum usage level required to be maintained by a customer in connection with our Demand Solutions. The Company recognizes subscription fees as revenue in the period in which the subscription is earned. Usage fees are comprised of fees charged to customers based on the level of a customer's utilization of our solutions. Usage fee revenue is generated primarily from customer orders, content services, inventory management and third-party communication services. The Company recognizes usage fee revenue in the period in which the usage fee is earned. Set-up fees provide customers access to our solutions through production launch. They are billed during the implementation phase and recorded as deferred revenue until a customer's subscription period has commenced. We also provide professional services to enhance our solutions based on a particular customer's needs. Set-up and professional services fees related to customer-specific solution enhancements do not have stand-alone value because they are sold only in conjunction with a subscription to our solutions, they are sold only by the Company, a customer could not resell them and they do not represent the culmination of a separate earnings process. Set-up fees without stand-alone value are recognized over the longer of the life of the agreement or the expected customer life. The Company recognizes revenue for fees billed for solution enhancement services over the estimated remaining customer life. In determining the estimated life of our customers, we considered our historical experience with customer contract renewals, type of customer, size of the customer and the period over which the customer will benefit from the related offerings. During 2016, we updated the estimated life of certain customers, which as of December 31, 2016 ranges from 1 to 10 years , reflecting a shorter life for smaller supplier customers to a longer life for our largest retail customers. Deferred revenue consisted of the unearned portion of deferred set-up and professional services fees. Reimbursable costs received for out-of-pocket expenses are recorded as revenue and cost of revenue in the consolidated statements of comprehensive income (loss).
Advertising Expenses	Advertising Expenses The Company incurs advertising expense consisting of promotions and public relations to promote our services. Advertising is expensed as incurred and was $100 thousand , $314 thousand and $295 thousand for the years ended December 31, 2016, 2015 and 2014, respectively.
Share-based Compensation	Share-based Compensation Share-based awards exchanged for employee services are recorded as expense, on a straight-line basis, at the estimated fair value of these awards over the requisite employee service period (typically 4 years ), or where applicable for performance-based awards, over the service period, when the achievement of certain performance-based conditions are considered probable, and expire after 10 years . Prior to the Spin-Off, the Company's share-based awards consisted of CTI-issued stock options and stock appreciation rights ("SARs"), which were classified as liability awards and were included as a share-based compensation liability on the consolidated balance sheets. The Company measured the cost of services received in exchange for these awards based on the fair value of the award, and remeasured the fair value of the award at each reporting date. In connection with the Spin-Off, the outstanding CTI equity incentive awards were adjusted, such that each holder of an option award or a SAR with respect to shares of CTI common stock received an option award to purchase shares of our Series C common stock. Unlike the original CTI options and SARs, which were able to be settled in cash prior to completion of the Spin-Off, the new option awards resulting from the conversion of the original CTI options and SARs may only be settled in shares of CommerceHub's Series C common stock (see Note 12). The Company estimates the fair value of stock options and SAR awards using a Black-Scholes pricing model. The estimation of share-based awards that will ultimately vest requires judgment, and to the extent actual results differ from the Company's estimates, such amounts are recorded as an adjustment in the period in which estimates are revised. In valuing share-based awards, significant judgment is required in determining the fair value of the Company's share price (for awards granted prior to the Spin-Off), the expected volatility of common stock and the expected term for which individuals will hold their share-based awards prior to exercise. With the assistance of an independent third-party advisory firm, for the years ended December 31, 2015 and 2014 and the three months ended March 31, 2016, we estimated share-price based on an internal valuation using a combination of three different approaches: • Market Multiple Approach; • Guideline Transaction Approach; and • Discounted Cash Flow ("DCF") Approach. The Market Multiple Approach involves the capitalization of revenue and earnings before interest, taxes, depreciation and amortization, and option expense. Multiples are determined through an analysis of certain publicly traded companies, selected on a basis of operational and economic similarity with the principal business and operational revenue model of CommerceHub. Multiples are calculated for the comparative companies based upon their trading prices. The risk analysis incorporates quantitative and qualitative risk factors, which relate to, among other things, the nature of the industry in which we and the other comparative companies are engaged, relative size, profitability and growth rates. The Guideline Transaction Approach is similar to the Market Multiple Approach in that it involves a consideration of multiples of revenue and Adjusted EBITDA. However, multiples used for this approach were determined through the analysis of transactions involving controlling interests in companies with operations similar to CommerceHub's business. Internally prepared financial projections are used to develop the DCF Approach, a valuation method that estimates the present value of the projected cash flows to be generated from the business. In the DCF Approach, a discount rate, reflecting all risks of ownership and associated risks of realizing the stream of projected future cash flows, is applied to the stream of projected cash flows. For the three months ended June 30, 2016, the estimated share-price was based on the fair market value of our Series C common stock traded immediately following the Spin-Off. For awards granted subsequent to the Spin-Off, the share-price is based on the closing price of our Series C common stock on the date of grant. Expected volatility of the stock is based on our peer group in the industry in which we do business because we do not have sufficient historical volatility data for our stock. The expected term of the options considers our historical and expected future employee exercise behavior, and is determined using the simplified method, which was considered to be our best estimate of expected future term as we lack sufficient history of exercise activity as a stand-alone public company. Further, our historical exercise experience is not considered to be representative of our future expected term based on the significant exercise activity that occurred in 2016 in anticipation of the Spin-Off. The risk-free interest rate assumption is based upon observed interest rates for constant maturity U.S. Treasury securities consistent with the expected term of the Company's share-based awards.
Income Taxes	Income Taxes Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the period that includes the enactment date. A tax valuation allowance is established, as needed, to reduce deferred tax assets to the amount expected to be realized. In the event it becomes more-likely-than-not that some or all of the deferred tax asset allowances will not be needed, the valuation allowance will be adjusted. In the ordinary course of business, there is inherent uncertainty in quantifying our income tax positions. We assess our income tax positions and record tax benefits for all years subject to examination based upon management's evaluation of the facts, circumstances and information available at the reporting date. For those tax positions where it is more-likely-than-not that a tax benefit will be sustained, we have determined the amount of the tax benefit to be recognized by estimating the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is not more-likely-than-not that a tax benefit will be sustained, no tax benefit has been recognized in the financial statements. Interest and penalties related to unrecognized tax benefits are recognized as a component of income tax expense when settled.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) ("ASU No. 2014-09"). This standard is effective for fiscal years beginning after December 15, 2017, with two transition methods of adoption allowed, a full retrospective or modified retrospective. In May 2016, FASB issued ASU No. 2016-08, Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations, (Reporting Revenue Gross versus Net) . This update was to further clarify the implementation guidance on principal versus agent considerations in the previously issued ASU No. 2014-09. In April 2016, FASB issued ASU No. 2016-10, Identifying Performance Obligations and Licensing , which clarifies implementation guidance on the identification of performance obligations and the licensing implementation guidance in ASU No. 2014-09. In May 2016, FASB issued ASU No. 2016-12, Narrow-Scope Improvements and Practical Expedients , which clarifies the guidance on assessing collectability, presentation of sales taxes, non-cash consideration and completed contracts and contract modifications at transition. In December 2016, FASB issued ASU No. 2016-20, Technical Corrections and Improvements to Topic 606 , which clarifies certain narrow aspects of ASU No. 2014-09. We have begun to evaluate the impacts of this new standard on our financial statements, information technology ("IT") systems and business processes and controls. We have developed an implementation plan to adopt this new guidance including determining the method of adoption. As part of this plan, we are currently assessing the potential impact this standard will have on our consolidated financial statements and related disclosures, including the potential impacts to our usage, subscription and set-up and professional services revenues. Further, while we are still evaluating the impact of this standard, our preliminary assessment is that there will be an impact relating to the accounting for costs to acquire a contract. The provisions of the new standard will result in the deferral of additional costs, primarily commission expense to sales representatives, which will be recognized over the estimated customer life. Based on our assessment procedures performed to date, we are currently unable to estimate the impact this standard will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU No. 2016-02"). This topic provides that a lessee should recognize the assets and liabilities that arise from leases. Topic 842 requires an entity to separate the lease components from the nonlease components in a contract. ASU No. 2016-02 is intended to improve financial reporting about lease transactions and is effective for fiscal years beginning after December 15, 2018. We are evaluating the financial statement impact this update will have on the consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Accounting ("ASU No. 2016-09"), which is intended to improve the accounting for share-based payment transactions as part of the FASB's simplification initiative. ASU No. 2016-09 changed the aspects of the accounting for share-based payment award transactions, including: (1) accounting for income taxes; (2) classification of excess tax benefits on the statement of cash flows; (3) forfeitures; (4) minimum statutory tax withholding requirements; and (5) classification of employee taxes paid on the statement of cash flows when an employer withholds shares for tax-withholding purposes. We are adopting ASU No. 2016-09 in the first quarter of 2017, which will not have a significant impact on the consolidated financial statements. In August 2016, the FASB issued ASU No. 2016-15, Classification of Certain Cash Receipts and Cash Payments (Topic 230) ("ASU No. 2016-15") , which addresses eight specific cash flow matters with the objective of reducing diversity in practice in how certain cash receipts and cash payments are classified in the statement of cash flows. ASU No. 2016-15 is effective for fiscal years beginning after December 15, 2017. We are evaluating the financial statement impact this update will have on the consolidated financial statements. In November 2016, the FASB issued ASU No. 2016-18, Restricted Cash ("ASU No. 2016-18") , which requires that entities show the changes in the total of cash, cash equivalents and restricted cash in the statement of cash flows. Transfers between cash, cash equivalents and restricted cash should not be presented as cash flow activities on the statement of cash flows. ASU No. 2016-18 is effective for fiscal years beginning after December 15, 2017. We do not expect the adoption of this standard will have a material impact on the consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350) ("ASU No. 2017-04"): Simplifying the Accounting for Goodwill Impairment, which removes Step 2 of the goodwill impairment test, which requires a hypothetical purchase price allocation. An impairment charge will now equal the amount by which the reporting unit's carrying value exceeds its fair value. ASU No. 2017-04 is effective for fiscal years beginning after December 15, 2019. We do not expect the adoption of this standard will have a material impact on the consolidated financial statements.

Basis of Presentation (Tables)

Basis of Presentation (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of revenues	(amounts in thousands) Year Ended December 31, 2016 2015 2014 Revenue: Usage revenue $ 69,098 $ 59,585 $ 45,018 Subscription revenue 25,503 23,636 15,966 Set-up and professional services revenue 5,951 4,393 4,777 Total revenue $ 100,552 $ 87,614 $ 65,761

Significant Accounting Polici27

Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Allowance for Doubtful Accounts Activity	The allowance for doubtful accounts activity, included in accounts receivable, net, was as follows (in thousands): 2016 2015 2014 Balances as of, January 1 $ 239 $ 233 $ 1,131 Provision for doubtful accounts 629 481 596 Write-offs (668 ) (475 ) (1,494 ) Balances as of, December 31 $ 200 $ 239 $ 233
Summary of the Useful Lives of Property and Equipment	Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives: Computer equipment 3 to 5 years Furniture and fixtures 5 years Leasehold improvements lesser of remaining lease term or estimated useful life Property and equipment consisted of the following (in thousands) at December 31 : 2016 2015 Computer equipment $ 14,892 $ 13,344 Furniture and fixtures 1,101 1,383 Leasehold improvements 2,965 2,271 Equipment under capital leases — 46 Total 18,958 17,044 Less accumulated depreciation (11,329 ) (10,338 ) Property and equipment, net $ 7,629 $ 6,706
Summary of Assumptions for Estimating Fair Value of Awards Granted	The following table summarizes the assumptions used for estimating the fair value of share-based awards granted for the years ended December 31: 2016 - Post Spin-Off 2016 - Pre Spin-Off 2015 2014 Risk-free interest rate 1.36% - 2.27% 1.23% - 1.44% 1.76% 1.65% Expected term (years) 6.3 5.9 - 6.3 5.3 - 6.2 5.3 - 6.0 Expected volatility 41.51% - 41.89% 42.12% 30% - 31% 30% - 32% Dividend yield —% —% —% —% Weighted average grant date fair value $6.22 $15.18 $14.13 $9.12

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Income (Loss) and Basic and Diluted Shares	The following table sets forth net income (loss) and the basic and diluted shares used to calculate earnings per share (in thousands): Year Ended December 31, 2016 2015 2014 Net income (loss) $ 9,096 $ (4,467 ) $ 4,307 Basic - weighted average shares outstanding 42,831 42,703 42,703 Effect of dilutive potential securities 1,512 — — Diluted - weighted average shares outstanding 44,343 42,703 42,703 Anti-dilutive securities 4,222 — —

Acquisition of Mercent Corpor29

Acquisition of Mercent Corporation (Tables)	12 Months Ended
	Dec. 31, 2016
Business Combinations [Abstract]
Schedule of Purchase Price Allocation	Under the acquisition method of accounting, the Company allocated the purchase price to the identifiable assets and liabilities based on their estimated fair value, as follows (in thousands): Cash $ 41 Accounts receivable 2,559 Prepaid expenses 87 Property and equipment 336 Customer relationships 2,000 Developed software technology 1,500 Deferred tax assets 3,580 Goodwill 12,390 Accounts payable and accrued expenses (2,015 ) Deferred revenue (212 ) $ 20,266

Capitalized Software Costs (Tab

Capitalized Software Costs (Tables)	12 Months Ended
	Dec. 31, 2016
Research and Development [Abstract]
Schedule of capitalized software costs	Capitalized software costs, net was comprised of the following at December 31 (in thousands): 2016 2015 Capitalized software costs $ 32,506 $ 41,120 Less accumulated amortization (25,790 ) (33,931 ) Capitalized software costs, net $ 6,716 $ 7,189 Intangibles assets acquired were as follows (in thousands): December 31, 2016 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (1,500 ) $ — Customer relationships 2.0 2,000 (2,000 ) — Total $ 3,500 $ (3,500 ) $ — December 31, 2015 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (750 ) $ 750 Customer relationships 2.0 2,000 (1,000 ) 1,000 Total $ 3,500 $ (1,750 ) $ 1,750
Schedule of future amortization expense	Future amortization expense of existing capitalized software costs as of December 31, 2016 is expected to be as follows for the years ending December 31 (in thousands): 2017 $ 4,512 2018 1,953 2019 251 $ 6,716

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Depreciation of property and equipment is computed using the straight-line method over the following estimated useful lives: Computer equipment 3 to 5 years Furniture and fixtures 5 years Leasehold improvements lesser of remaining lease term or estimated useful life Property and equipment consisted of the following (in thousands) at December 31 : 2016 2015 Computer equipment $ 14,892 $ 13,344 Furniture and fixtures 1,101 1,383 Leasehold improvements 2,965 2,271 Equipment under capital leases — 46 Total 18,958 17,044 Less accumulated depreciation (11,329 ) (10,338 ) Property and equipment, net $ 7,629 $ 6,706

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Capitalized software costs, net was comprised of the following at December 31 (in thousands): 2016 2015 Capitalized software costs $ 32,506 $ 41,120 Less accumulated amortization (25,790 ) (33,931 ) Capitalized software costs, net $ 6,716 $ 7,189 Intangibles assets acquired were as follows (in thousands): December 31, 2016 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (1,500 ) $ — Customer relationships 2.0 2,000 (2,000 ) — Total $ 3,500 $ (3,500 ) $ — December 31, 2015 Weighted Average Gross Carrying Accumulated Net Book Developed technology 2.0 $ 1,500 $ (750 ) $ 750 Customer relationships 2.0 2,000 (1,000 ) 1,000 Total $ 3,500 $ (1,750 ) $ 1,750

Share-Based Awards (Tables)

Share-Based Awards (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation Allocation	Included in the consolidated statements of comprehensive income (loss) are the following amounts of share-based compensation for the years ended December 31 (amounts in thousands): 2016 2015 2014 Cost of revenue $ (102 ) $ 2,361 $ 1,432 Research and development 2,261 7,229 4,249 Sales and marketing 834 4,098 2,682 General and administrative 8,297 28,462 19,993 $ 11,290 $ 42,150 $ 28,356
Options and SARs Activity	The following table summarizes the share-based award activity of the outstanding CTI options and SARs under the 1999 Plan and the SAR Plan (each as defined below) from the beginning of the reporting period through the Spin-Off: Number of awards Weighted average exercise price Weighted average remaining contractual life Aggregate (in years) (in thousands) Outstanding at January 1, 2016 4,082,256 $ 8.48 Granted 1,815,996 $ 35.61 Exercised (2,576,055 ) $ 6.86 Tendered* (437,831 ) $ 3.52 Forfeited (220,750 ) $ 24.60 Outstanding at Spin-Off 2,663,616 $ 27.94 8.7 $ 17,239 Exercisable at Spin-Off 138,808 $ 10.87 5.3 $ 3,439 *Tendered stock options under the 1999 Plan represent eligible stock options exchanged for cash under the Liquidity Program. The following table summarizes the share-based award activity of options to purchase shares of our Series C common stock under our Legacy Stock Appreciation Rights Plan and Legacy Stock Option Plan (each as defined below) from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) CommerceHub Options and SARs outstanding at Spin-Off 5,811,150 $ 12.81 Granted 193,998 $ 14.59 Exercised (70,143 ) $ 7.37 Forfeited (160,898 ) $ 10.24 Outstanding at December 31, 2016 5,774,107 $ 13.01 8.3 $ 16,784 Exercisable at December 31, 2016 283,401 $ 4.87 4.8 $ 2,880 Expected to vest at December 31, 2016 5,330,004 $ 12.75 8.2 $ 16,731
Schedule of RSU activity	The following table summarizes the share-based award activity of RSUs in respect of our Series C common stock granted under our Omnibus Plan (as defined below) for the year ended December 31, 2016: Number of Weighted (in thousands) Outstanding at January 1, 2016 — $ — Granted 507,979 $ 14.35 Vested — $ — Forfeited (2,148 ) $ 14.33 Outstanding at December 31, 2016 505,831 $ 14.35
Stock Option Activity	The following table summarizes the share-based award activity of options to purchase shares of our Series C common stock under our Transitional Plan (as defined below) from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) New Parent option awards outstanding at Spin-Off 1,032,817 $ 8.87 Granted — $ — Exercised (26,774 ) $ 6.09 Forfeited — $ — Outstanding and expected to vest at December 31, 2016 1,006,043 $ 8.93 4.0 $ 6,104 Exercisable at December 31, 2016 581,862 $ 11.29 3.1 $ 4,806 The following table summarizes the share-based award activity of options to purchase shares of our Series A common stock under the Transitional Plan from the time of Spin-Off through the last day of the reporting period: Number of Weighted Weighted Aggregate (in years) (in thousands) New Parent option awards outstanding at Spin-Off 344,456 $ 7.42 Granted — $ — Exercised (15,268 ) $ 6.09 Forfeited — $ — Outstanding and expected to vest at December 31, 2016 329,188 $ 7.46 3.5 $ 2,470 Exercisable at December 31, 2016 257,212 $ 6.06 2.7 $ 2,292

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of components of income tax expense (benefit)	Income tax expense (benefit) consists of the following (in thousands) at December 31: 2016 2015 2014 Current Federal $ (11,497 ) $ 7,931 $ 9,994 State and local (2,674 ) 2,477 2,880 Foreign 7 — — Total current (14,164 ) 10,408 12,874 Deferred Federal 15,869 (9,942 ) (7,805 ) State and local 5,457 (2,347 ) (2,124 ) Total deferred 21,326 (12,289 ) (9,929 ) Total tax expense (benefit) $ 7,162 $ (1,881 ) $ 2,945
Schedule of effective income tax rate reconciliation	Income tax expense differed from the amounts computed by applying the U.S. Federal income tax rate of 35% to income (loss) before taxes as a result of the following (in thousands) for the years ended December 31: 2016 2015 2014 Computed "expected" tax expense $ 5,690 $ (2,222 ) $ 2,538 Increase (decrease) resulting from: State tax law change 1,524 — — State and local income taxes, net of Federal income tax benefit 284 (21 ) 565 Impact of state rate change on deferred taxes — 105 (131 ) Non-deductible expenses 66 228 — Market adjustment for options exercised 127 319 29 Write-off Federal NOL 122 — — Research and Development tax credits (649 ) (368 ) — Other (2 ) 78 (56 ) $ 7,162 $ (1,881 ) $ 2,945
Schedule of deferred tax assets and liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in thousands) at December 31 : 2016 2015 Deferred tax assets: Accounts receivable, principally due to allowance for doubtful accounts $ 75 $ 259 Deferred revenue 2,721 2,536 Accrued liabilities 426 1,154 Shared-based compensation expense 5,948 37,263 Net operating loss 3,999 3,953 Other 1 4 Total deferred tax assets 13,170 45,169 Deferred tax liabilities: Software and deferred costs 4,372 5,581 Property and equipment 1,084 763 Total gross deferred tax liabilities 5,456 6,344 Net deferred tax asset $ 7,714 $ 38,825

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Schedule of future minimum payments under operating leases	At December 31, 2016 , contractual minimum payments under operating leases were as follows (in thousands): Year Ending December 31, 2017 $ 839 2018 2,132 2019 2,157 2020 2,183 2021 2,139 Thereafter 362 Total minimum lease payments $ 9,812

Selected Quarterly Informatio36

Selected Quarterly Information (unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Selected quarterly information (unaudited)	Three Months Ended, March 31, 2016 June 30, 2016 September 30, 2016 December 31, 2016 (in thousands, except per share amounts) Revenue $ 22,090 $ 23,103 $ 22,478 $ 32,881 Gross profit 15,985 17,783 16,741 26,986 Income (loss) from operations (3,026 ) 7,280 633 11,805 Net income (loss) $ (1,990 ) $ 4,424 $ 710 $ 5,952 Earnings (loss) per share:* Basic $ (0.04 ) $ 0.10 $ 0.02 $ 0.14 Diluted $ (0.04 ) $ 0.10 $ 0.02 $ 0.13 Three Months Ended, March 31, 2015 June 30, 2015 September 30, 2015 December 31, 2015 (in thousands, except per share amounts) Revenue $ 18,791 $ 19,857 $ 19,695 $ 29,271 Gross profit 14,335 14,468 13,363 22,748 Income (loss) from operations (2,063 ) (1,824 ) (1,298 ) (1,763 ) Net income (loss) $ (1,425 ) $ (1,060 ) $ (621 ) $ (1,361 ) Earnings (loss) per share:* Basic $ (0.04 ) $ (0.02 ) $ (0.01 ) $ (0.03 ) Diluted $ (0.04 ) $ (0.02 ) $ (0.01 ) $ (0.03 ) * Share count for pre-Spin-Off periods represent the shares issued at Spin-Off on July 22, 2016.

Description of Business (Detail

Description of Business (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Jul. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Borrowings on revolver		$ 50,000	$ 0	$ 0
Repayments of note payable		28,664	0	0
Cash paid for taxes		$ 7,809	$ 11,723	$ 10,336
Payments of common stock dividends	$ 18,900
Payments of preferred dividends	900
Liberty | Parent
Related Party Transaction [Line Items]
Repayments of note payable	28,700
Cash paid for taxes	1,300
Taxes amounts due for tax benefits	8,500
Proceeds from contributed capital	6,000
Revolving Credit Facility | Credit Agreement, June 2016
Related Party Transaction [Line Items]
Borrowings on revolver	$ 50,000

Basis of Presentation - Segment

Basis of Presentation - Segment and Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues [Abstract]
Usage revenue									$ 69,098	$ 59,585	$ 45,018
Subscription revenue									25,503	23,636	15,966
Set-up and professional services revenue									5,951	4,393	4,777
Total revenue	$ 32,881	$ 22,478	$ 23,103	$ 22,090	$ 29,271	$ 19,695	$ 19,857	$ 18,791	$ 100,552	$ 87,614	$ 65,761
Total revenue | Geographic concentration risk
Concentration Risk [Line Items]
Concentration risk, percentage									96.00%	96.00%	95.00%

Basis of Presentation - Reclass

Basis of Presentation - Reclassifications (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue	$ (23,057)	$ (22,700)	$ (12,652)
Sales and marketing	$ 11,334	11,287	6,705
Reclassification of certain sales taxes
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cost of revenue		455	335
Sales and marketing		$ 455	$ 335

Significant Accounting Polici40

Significant Accounting Policies - Accounts Receivable and Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allowance for Doubtful Accounts Receivable [Roll Forward]
Allowance for doubtful accounts, beginning balance	$ 239	$ 233	$ 1,131
Provision for doubtful accounts	629	481	596
Write-offs	(668)	(475)	(1,494)
Allowance for doubtful accounts, ending balance	$ 200	$ 239	$ 233

Significant Accounting Polici41

Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2016
Computer equipment | Minimum
Property, Plant and Equipment [Line Items]
Property equipment useful lives	3 years
Computer equipment | Maximum
Property, Plant and Equipment [Line Items]
Property equipment useful lives	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property equipment useful lives	5 years

Significant Accounting Polici42

Significant Accounting Policies - Intangible Assets and Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment loss	$ 0	$ 0
Developed software technology | Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated life of intangible assets	2 years
Developed software technology | Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated life of intangible assets	3 years

Significant Accounting Polici43

Significant Accounting Policies - Revenue and Deferred Revenue (Details)	12 Months Ended
	Dec. 31, 2016
Minimum
Deferred Revenue Arrangement [Line Items]
Customer life	1 year
Maximum
Deferred Revenue Arrangement [Line Items]
Customer life	10 years

Significant Accounting Polici44

Significant Accounting Policies - Advertising Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounting Policies [Abstract]
Advertising expense	$ 100	$ 314	$ 295

Significant Accounting Polici45

Significant Accounting Policies - Share-based Compensation (Details)	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2016$ / shares	Jul. 22, 2016$ / shares	Dec. 31, 2016	Dec. 31, 2015$ / shares	Dec. 31, 2014$ / shares
Accounting Policies [Abstract]
Award requisite service period			4 years
Expiration period			10 years
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate minimum	1.36%	1.23%
Risk-free interest rate maximum	2.27%	1.44%
Risk-free interest rate				1.76%	1.65%
Expected term of awards	6 years 3 months 19 days
Expected volatility, minimum	41.51%			30.00%	30.00%
Expected volatility, maximum	41.89%	42.12%		31.00%	32.00%
Dividend yield	0.00%	0.00%	0.00%	0.00%	0.00%
Weighted average grant date fair value (in USD per share)	$ 6.22	$ 15.18		$ 14.13	$ 9.12
Spinoff transaction, exchange ratio		2.18
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of awards		5 years 10 months 25 days		5 years 3 months 18 days	5 years 3 months 18 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of awards		6 years 3 months 19 days		6 years 2 months 12 days	6 years

Earnings (Loss) Per Share - Nar

Earnings (Loss) Per Share - Narrative (Details) - shares	Jul. 22, 2016	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average number of shares outstanding (in shares)	42,702,842
Shares excluded from the earnings (loss) per share calculation (in shares)			4,222,000	0	0
Diluted shares outstanding increase (in shares)		690,000
Common stock issuable to pre-Spin-Off minority shareholders of CTI
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Shares excluded from the earnings (loss) per share calculation (in shares)	109,354
Stock options
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Shares excluded from the earnings (loss) per share calculation (in shares)	7,362,933
Common Series A
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average number of shares outstanding (in shares)	13,522,288
Common Series B
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average number of shares outstanding (in shares)	711,992
Common Series C
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]
Weighted average number of shares outstanding (in shares)	28,468,562

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule Of Earnings Per Share (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Earnings Per Share [Abstract]
Net income (loss)	$ 5,952	$ 710	$ 4,424	$ (1,990)	$ (1,361)	$ (621)	$ (1,060)	$ (1,425)	$ 9,096	$ (4,467)	$ 4,307
Basic - weighted average shares outstanding (in shares)									42,831	42,703	42,703
Effect of dilutive potential securities (in shares)									1,512	0	0
Diluted - weighted average shares outstanding (in shares)									44,343	42,703	42,703
Anti-dilutive securities (in shares)									4,222	0	0

Acquisition of Mercent Corpor48

Acquisition of Mercent Corporation (Details) - USD ($)	Jan. 08, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Cash consideration		$ 0	$ 20,225,000	$ 0
Mercent
Business Acquisition [Line Items]
Percentage of voting interests acquired	100.00%
Cash consideration	$ 20,200,000
Transaction related costs		$ 0	$ 166,000
Goodwill not deductible for tax purposes	$ 0

Acquisition of Mercent Corpor49

Acquisition of Mercent Corporation - Purchase Price Allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Jan. 08, 2015
Business Acquisition [Line Items]
Goodwill	$ 21,410	$ 21,410
Mercent
Business Acquisition [Line Items]
Cash			$ 41
Accounts receivable			2,559
Prepaid expenses			87
Property and equipment			336
Deferred tax assets			3,580
Goodwill			12,390
Accounts payable and accrued expenses			(2,015)
Deferred revenue			(212)
Recognized assets and liabilities acquired			20,266
Mercent | Customer relationships
Business Acquisition [Line Items]
Finite-lived intangibles			2,000
Mercent | Developed software technology
Business Acquisition [Line Items]
Finite-lived intangibles			$ 1,500

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Jul. 31, 2016	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Accounts receivable, net of allowances			$ 18,109	$ 16,472
Collection of note receivable - Parent			36,380	0	$ 0
Cash paid for taxes			7,809	11,723	$ 10,336
Payments of common stock dividends	$ 18,900
Payments of preferred dividends	900
Subsidiary of common parent | QVC
Related Party Transaction [Line Items]
Accounts receivable, net of allowances			$ 784	$ 511
Subsidiary of common parent | QVC | Total revenue | Customer concentration risk
Related Party Transaction [Line Items]
Concentration risk, percentage			7.00%	8.00%	10.00%
Parent | Liberty
Related Party Transaction [Line Items]
Collection of note receivable - Parent		$ 36,400
Interest paid		$ 2,400
Taxes amounts due for tax benefits	(8,500)
Cash paid for taxes	1,300
Proceeds from contributed capital	$ 6,000
Payments to related party			$ 306
Due to related parties			$ 33
Parent | Liberty | LIBOR
Related Party Transaction [Line Items]
Loans receivable, basis spread on variable rate			1.00%

Capitalized Software Costs - S

Capitalized Software Costs - Summary of Capitalized Software Costs (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Research and Development [Abstract]
Capitalized software costs	$ 32,506	$ 41,120
Less accumulated amortization	(25,790)	(33,931)
Capitalized software costs, net	$ 6,716	$ 7,189

Capitalized Software Costs - Na

Capitalized Software Costs - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Capitalized software amortization expense	$ 5	$ 3.4	$ 2.6

Capitalized Software Costs - Fu

Capitalized Software Costs - Future Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Capitalized software costs, net	$ 6,716	$ 7,189
Capitalized software
Finite-Lived Intangible Assets [Line Items]
2,017	4,512
2,018	1,953
2,019	251
Capitalized software costs, net	$ 6,716

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18,958	$ 17,044
Less accumulated depreciation	(11,329)	(10,338)
Property and equipment, net	7,629	6,706
Depreciation of property and equipment	3,000	2,600	$ 1,800
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	14,892	13,344
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,101	1,383
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,965	2,271
Equipment under capital leases
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 0	$ 46

Goodwill and Intangible Asset55

Goodwill and Intangible Assets - Goodwill (Details)	12 Months Ended
	Dec. 31, 2016USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill change in carrying amount	$ 0

Goodwill and Intangible Asset56

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 3,500,000	$ 3,500,000
Accumulated Amortization	(3,500,000)	(1,750,000)
Net Book Value	0	1,750,000
Amortization expense related to intangible assets	1,800,000	$ 1,800,000	$ 0
Future amortization expense for intangible assets	$ 0
Developed technology
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	2 years	2 years
Gross Carrying Amount	$ 1,500,000	$ 1,500,000
Accumulated Amortization	(1,500,000)	(750,000)
Net Book Value	$ 0	$ 750,000
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Life (Years)	2 years	2 years
Gross Carrying Amount	$ 2,000,000	$ 2,000,000
Accumulated Amortization	(2,000,000)	(1,000,000)
Net Book Value	$ 0	$ 1,000,000

Share-Based Awards - Narrative

Share-Based Awards - Narrative (Details)	Jul. 22, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Jul. 22, 2016USD ($)$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)	Dec. 31, 2010shares	Dec. 31, 1999shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award requisite service period				4 years
Tax benefits recognized | $				$ 87,200,000	$ 7,500,000	$ 6,500,000
Total intrinsic value of options exercised | $		$ 500,000
Cash received from exercise of stock options | $		773,000		846,000	33,000	52,000
Spinoff transaction, exchange ratio	2.18		2.18
Adjustments to additional paid in capital, share-based compensation, restructuring event | $	$ 12,500,000		$ 12,500,000
Compensation not yet recognized | $		$ 22,100,000		$ 22,100,000
Compensation cost not yet recognized, period for recognition				3 years 5 months 4 days
Expiration period				10 years
Payments for repurchase shares | $				$ 3,600,000	164,000	580,000
1999 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total intrinsic value of options exercised | $			86,700,000		7,500,000	7,000,000
Cash received from exercise of stock options | $			$ 73,000
Options outstanding (in shares)	33,950		33,950
1999 Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)								4,000,000
Award vesting period								4 years
Expiration period								10 years
Number of shares available for grant (in shares)		0		0
Cash used to settle awards | $				$ 13,500,000	$ 2,400,000	6,100,000
1999 Plan and SAR Plan | Options and SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	2,663,616		2,663,616		4,082,256
Options exercisable (in shares)	138,808		138,808
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 27.94		$ 27.94		$ 8.48
Options outstanding, weighted average remaining contractual life			8 years 8 months
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 10.87		$ 10.87
Options exercisable, aggregate intrinsic value | $	$ 3,439,000		$ 3,439,000
Options exercisable, weighted average remaining contractual life			5 years 3 months 5 days
CommerceHub Options and SARs | SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards outstanding (in shares)	2,629,666		2,629,666
Number of shares authorized (in shares)							6,000,000
Award vesting period							4 years
Expiration period							10 years
Cash used to settle awards | $				$ 73,200,000	$ 5,100,000	$ 900,000
CommerceHub Options and SARs | SARs | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award requisite service period	1 year
CommerceHub Options and SARs | SARs | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award requisite service period	4 years
CommerceHub Options and SARs | Stock options | Common Series C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase shares	5,811,150		5,811,150
Liberty Interactive Plans
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise price, measurement period				3 days
Liberty Interactive Plans | Common Series A | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation not yet recognized | $		$ 0		$ 0
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 7.42		$ 7.42
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares	$ 8.87		$ 8.87
Liberty Interactive Plans | Common Series B | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	172,882	172,882	172,882	172,882
Options exercisable (in shares)		32,052		32,052
Compensation not yet recognized, options | $		$ 0		$ 0
Options outstanding, weighted average exercise price (in dollars per share) | $ / shares	$ 11.89	$ 11.89	$ 11.89	$ 11.89
Options outstanding, aggregate intrinsic value | $		$ 538,000		$ 538,000
Options outstanding, weighted average remaining contractual life				5 years 1 month 25 days
Options exercisable, weighted average exercise price (in dollars per share) | $ / shares		$ 12.49		$ 12.49
Options exercisable, aggregate intrinsic value | $		$ 80,000		$ 80,000
Options exercisable, weighted average remaining contractual life				5 years 10 months 25 days
Liberty Interactive Plans | Restricted Stock | Common Series C | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	30,409		30,409
Liberty Interactive Plans | Restricted Stock | Common Series A | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	13,447		13,447
Liberty Interactive Plans | RSUs | Common Series A | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	534		534
Options exercisable (in shares)	1,094		1,094
Liberty Interactive Plans | Stock options | Common Series A | Liberty | Parent
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options outstanding (in shares)	344,456		344,456
Options exercisable (in shares)	1,032,817		1,032,817
Omnibus Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	13,200,000		13,200,000
Omnibus Plan | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options to purchase shares		505,831		505,831	0
Employee Stock Purchase Plan | Employee Stock | Common Series C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	900,000		900,000
Award vesting period	6 months
Employee stock purchase plan, purchase price, percentage of stock value	85.00%
Original Ventures RSUs | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award conversion ratio	0.1		0.1
Original Ventures RSUs | RSUs | Common Series C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award conversion ratio	0.2		0.2
Original Ventures RSAs | RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award conversion ratio	0.1		0.1
Original Ventures RSAs | RSUs | Common Series C
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award conversion ratio	0.2		0.2

Share-Based Awards - Schedule o

Share-Based Awards - Schedule of Share-based Compensation Allocation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation	$ 11,290	$ 42,150	$ 28,356
Cost of revenue
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation	(102)	2,361	1,432
Research and development
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation	2,261	7,229	4,249
Sales and marketing
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation	834	4,098	2,682
General and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Share-based compensation	$ 8,297	$ 28,462	$ 19,993

Share-Based Awards - Stock Opti

Share-Based Awards - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	5 Months Ended	7 Months Ended	12 Months Ended
	Dec. 31, 2016	Jul. 22, 2016	Dec. 31, 2016
1999 Plan and SAR Plan | Options and SARs
Number of Options
Outstanding, beginning balance (in shares)	2,663,616	4,082,256	4,082,256
Granted (in shares)		1,815,996
Exercised (in shares)		(2,576,055)
Tendered (in shares)		(437,831)
Forfeited (in shares)		(220,750)
Outstanding, ending balance (in shares)		2,663,616
Exercisable (in shares)		138,808
Weighted average exercise price
Outstanding, beginning balance (in dollars per share)	$ 27.94	$ 8.48	$ 8.48
Granted (in dollars per share)		35.61
Exercised (in dollars per share)		6.86
Tendered (in dollars per share)		3.52
Forfeited (in dollars per share)		24.60
Outstanding, ending balance (in dollars per share)		27.94
Exercisable, Weighted average exercise price (in dollars per share)		$ 10.87
Outstanding, Weighted average remaining contractual life		8 years 8 months
Exercisable, Weighted average remaining contractual life		5 years 3 months 5 days
Outstanding, Aggregate intrinsic value		$ 17,239
Exercisable, Aggregate intrinsic value		$ 3,439
Legacy Stock Appreciation Rights Plan and Legacy Stock Option Plans | Common Series C
Number of Options
Outstanding, beginning balance (in shares)	5,811,150
Granted (in shares)	193,998
Exercised (in shares)	(70,143)
Forfeited (in shares)	(160,898)
Outstanding, ending balance (in shares)	5,774,107	5,811,150	5,774,107
Exercisable (in shares)	283,401		283,401
Expected to vest (in shares)	5,330,004		5,330,004
Weighted average exercise price
Outstanding, beginning balance (in dollars per share)	$ 12.81
Granted (in dollars per share)	14.59
Exercised (in dollars per share)	7.37
Forfeited (in dollars per share)	10.24
Outstanding, ending balance (in dollars per share)	13.01	$ 12.81	$ 13.01
Exercisable, Weighted average exercise price (in dollars per share)	4.87		4.87
Expected to vest, Weighted average exercise price (in dollars per share)	$ 12.75		$ 12.75
Outstanding, Weighted average remaining contractual life	8 years 3 months 5 days
Exercisable, Weighted average remaining contractual life	4 years 9 months 5 days
Expected to vest, Weighted average remaining contractual life	8 years 1 month 25 days
Outstanding, Aggregate intrinsic value	$ 16,784		$ 16,784
Exercisable, Aggregate intrinsic value	2,880		2,880
Expected to vest, Aggregate intrinsic value	$ 16,731		$ 16,731
Transitional Stock Adjustment Plan | Common Series C
Number of Options
Outstanding, beginning balance (in shares)	1,032,817
Granted (in shares)	0
Exercised (in shares)	(26,774)
Forfeited (in shares)	0
Outstanding, ending balance (in shares)	1,006,043	1,032,817	1,006,043
Expected to vest (in shares)	581,862		581,862
Weighted average exercise price
Outstanding, beginning balance (in dollars per share)	$ 8.87
Granted (in dollars per share)	0
Exercised (in dollars per share)	6.09
Forfeited (in dollars per share)	0
Outstanding, ending balance (in dollars per share)	8.93	$ 8.87	$ 8.93
Expected to vest, Weighted average exercise price (in dollars per share)	$ 11.29		$ 11.29
Outstanding, Weighted average remaining contractual life	4 years 15 days
Expected to vest, Weighted average remaining contractual life	3 years 20 days
Outstanding, Aggregate intrinsic value	$ 6,104		$ 6,104
Expected to vest, Aggregate intrinsic value	$ 4,806		$ 4,806
Transitional Stock Adjustment Plan | Common Series A
Number of Options
Outstanding, beginning balance (in shares)	344,456
Granted (in shares)	0
Exercised (in shares)	(15,268)
Forfeited (in shares)	0
Outstanding, ending balance (in shares)	329,188	344,456	329,188
Expected to vest (in shares)	257,212		257,212
Weighted average exercise price
Outstanding, beginning balance (in dollars per share)	$ 7.42
Granted (in dollars per share)	0
Exercised (in dollars per share)	6.09
Forfeited (in dollars per share)	0
Outstanding, ending balance (in dollars per share)	7.46	$ 7.42	$ 7.46
Expected to vest, Weighted average exercise price (in dollars per share)	$ 6.06		$ 6.06
Outstanding, Weighted average remaining contractual life	3 years 5 months 16 days
Expected to vest, Weighted average remaining contractual life	2 years 8 months 12 days
Outstanding, Aggregate intrinsic value	$ 2,470		$ 2,470
Expected to vest, Aggregate intrinsic value	$ 2,292		$ 2,292

Share-Based Awards - Restricted

Share-Based Awards - Restricted Stock Unit Activity (Details) - Omnibus Plan - RSUs	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Number of awards
Outstanding, beginning balance (in shares) | shares	0
Granted (in shares) | shares	507,979
Vested (in shares) | shares	0
Forfeited (in shares) | shares	(2,148)
Outstanding, ending balance (in shares) | shares	505,831
Weighted average grant-date fair value
Outstanding, beginning balance (in dollars per share) | $ / shares	$ 0
Granted (in dollars per share) | $ / shares	14.35
Vested (in dollars per share) | $ / shares	0
Forfeited (in dollars per share) | $ / shares	14.33
Outstanding, ending balance (in dollars per share) | $ / shares	$ 14.35

Income Taxes - Components of Ta

Income Taxes - Components of Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current
Federal	$ (11,497)	$ 7,931	$ 9,994
State and local	(2,674)	2,477	2,880
Foreign	7	0	0
Total current	(14,164)	10,408	12,874
Deferred
Federal	15,869	(9,942)	(7,805)
State and local	5,457	(2,347)	(2,124)
Total deferred	21,326	(12,289)	(9,929)
Total tax expense (benefit)	$ 7,162	$ (1,881)	$ 2,945

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Accrued interest and penalties recognized	$ 0	$ 0	$ 0
Statutory rate		35.00%	35.00%	35.00%
Income (loss) before income taxes		$ 16,258,000	$ (6,348,000)	$ 7,252,000
Reduction to deferred tax asset for share-based awards		31,300,000
Operating Loss Carryforwards [Line Items]
Deferred income tax expense (benefit)		21,326,000	(12,289,000)	(9,929,000)
Deferred tax assets	13,170,000	13,170,000	45,169,000
Current income tax expense (benefit)		(14,164,000)	10,408,000	12,874,000
Income taxes payable	7,000	7,000	0
Income tax expense (benefit)		7,162,000	(1,881,000)	2,945,000
Restatement Adjustment | Correction for application of NY tax law change
Operating Loss Carryforwards [Line Items]
Deferred income tax expense (benefit)			(800,000)	2,300,000
Deferred tax assets			(200,000)	$ 2,300,000
Current income tax expense (benefit)			(800,000)
Income taxes payable			$ 1,000,000
Income tax expense (benefit)	1,500,000
State jurisdiction | Prior Two Tax Years
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 1,100,000	1,100,000
Internal Revenue Service (IRS) | Domestic tax authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		74,700,000
Internal Revenue Service (IRS) | Domestic tax authority | Prior Two Tax Years
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		49,100,000
Internal Revenue Service (IRS) | Domestic tax authority | Tax Year 2016
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		25,600,000
Internal Revenue Service (IRS) | Domestic tax authority | Tax Years 2017 To 2019
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		1,500,000
Internal Revenue Service (IRS) | Domestic tax authority | Tax Years 2020 To 2033
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		350,000
Internal Revenue Service (IRS) | Domestic tax authority | Future Tax Years
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards generated during the period		$ 9,400,000

Income Taxes - Effective Tax Ra

Income Taxes - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Computed expected tax expense	$ 5,690	$ (2,222)	$ 2,538
Increase (decrease) resulting from:
State tax law change	1,524	0	0
State and local income taxes, net of Federal income tax benefit	284	(21)	565
Impact of state rate change on deferred taxes	0	105	(131)
Non-deductible expenses	66	228	0
Market adjustment for options exercised	127	319	29
Write-off Federal NOL	122	0	0
Research and Development tax credits	(649)	(368)	0
Other	(2)	78	(56)
Total tax expense (benefit)	$ 7,162	$ (1,881)	$ 2,945

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Accounts receivable, principally due to allowance for doubtful accounts	$ 75	$ 259
Deferred revenue	2,721	2,536
Accrued liabilities	426	1,154
Shared-based compensation expense	5,948	37,263
Net operating loss	3,999	3,953
Other	1	4
Total deferred tax assets	13,170	45,169
Deferred tax liabilities:
Software and deferred costs	4,372	5,581
Property and equipment	1,084	763
Total gross deferred tax liabilities	5,456	6,344
Net deferred tax asset	$ 7,714	$ 38,825

Long-Term Debt (Details)

Long-Term Debt (Details) - USD ($)	Jun. 28, 2016	Mar. 06, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Repayments of lines of credit			$ 24,000,000	$ 0	$ 0
Revolving Credit Facility | Credit Agreement, June 2016
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 125,000,000
Borrowings outstanding			26,000,000
Letters of credit outstanding			0
Available borrowings under facility			$ 99,000,000
Interest rate on borrowings outstanding at period end			2.56%
Revolving Credit Facility | Credit Agreement, June 2016 | Other long-term assets
Debt Instrument [Line Items]
Debt issuance charges	$ 1,100,000
Revolving Credit Facility | Credit Agreement, June 2016 | Minimum
Debt Instrument [Line Items]
Commitment fee percentage on unused portion	0.25%
Revolving Credit Facility | Credit Agreement, June 2016 | Maximum
Debt Instrument [Line Items]
Commitment fee percentage on unused portion	0.50%
Revolving Credit Facility | Credit Agreement, June 2016 | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Revolving Credit Facility | Credit Agreement, June 2016 | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.75%
Revolving Credit Facility | Credit Agreement, June 2016 | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Revolving Credit Facility | Credit Agreement, June 2016 | Eurodollar | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Revolving Credit Facility | Credit Agreement, June 2016 | Eurodollar | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Revolving Credit Facility | Credit Agreement, June 2016 | Subsequent Event
Debt Instrument [Line Items]
Repayments of lines of credit		$ 14,000,000

Commitments and Contingencies66

Commitments and Contingencies (Details) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Commitments and Contingencies Disclosure [Abstract]
Total rent expense	$ 1,900,000	$ 1,400,000	$ 600,000
Deferred rent	1,100,000	$ 0
2,017	839,000
2,018	2,132,000
2,019	2,157,000
2,020	2,183,000
2,021	2,139,000
Thereafter	362,000
Total minimum lease payments	$ 9,812,000

Selected Quarterly Informatio67

Selected Quarterly Information (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 32,881	$ 22,478	$ 23,103	$ 22,090	$ 29,271	$ 19,695	$ 19,857	$ 18,791	$ 100,552	$ 87,614	$ 65,761
Gross profit	26,986	16,741	17,783	15,985	22,748	13,363	14,468	14,335	77,495	64,914	53,109
Income (loss) from operations	11,805	633	7,280	(3,026)	(1,763)	(1,298)	(1,824)	(2,063)	16,692	(6,948)	6,595
Net income (loss)	$ 5,952	$ 710	$ 4,424	$ (1,990)	$ (1,361)	$ (621)	$ (1,060)	$ (1,425)	$ 9,096	$ (4,467)	$ 4,307
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.14	$ 0.02	$ 0.10	$ (0.04)	$ (0.03)	$ (0.01)	$ (0.02)	$ (0.04)	$ 0.21	$ (0.10)	$ 0.10
Diluted (in dollars per share)	$ 0.13	$ 0.02	$ 0.10	$ (0.04)	$ (0.03)	$ (0.01)	$ (0.02)	$ (0.04)	$ 0.21	$ (0.10)	$ 0.10