Monster Beverage (MNST) 10-Q 7 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2014	Oct. 27, 2014
Document and Entity Information	'	'
Entity Registrant Name	'Monster Beverage Corp	'
Entity Central Index Key	'0000865752	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-14	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--12-31	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	167,637,920
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
CURRENT ASSETS:	'	'
Cash and cash equivalents	$408,323	$211,349
Short-term investments	588,041	402,247
Accounts receivable, net	330,176	291,638
Distributor receivables	2,989	4,542
Inventories	205,449	221,449
Prepaid expenses and other current assets	25,472	21,376
Intangibles held-for-sale, net	18,079	'
Prepaid income taxes	18,026	9,518
Deferred income taxes	20,924	20,924
Total current assets	1,617,479	1,183,043
INVESTMENTS	28,419	9,792
PROPERTY AND EQUIPMENT, net	88,487	88,143
DEFERRED INCOME TAXES	71,530	63,611
INTANGIBLES, net	49,100	65,774
OTHER ASSETS	7,863	10,146
Total Assets	1,862,878	1,420,509
CURRENT LIABILITIES:	'	'
Accounts payable	145,373	119,376
Accrued liabilities	66,599	59,113
Accrued promotional allowances	127,265	99,470
Deferred revenue	14,335	13,832
Accrued compensation	14,342	14,864
Income taxes payable	2,697	9,359
Total current liabilities	370,611	316,014
DEFERRED REVENUE	105,827	112,216
COMMITMENTS AND CONTINGENCIES (Note 11)	'	'
STOCKHOLDERS' EQUITY:	'	'
Common stock - $0.005 par value; 240,000 shares authorized; 206,918 shares issued and 167,636 outstanding as of September 30, 2014; 206,014 shares issued and 166,822 outstanding as of December 31, 2013	1,035	1,030
Additional paid-in capital	417,601	368,069
Retained earnings	2,205,179	1,847,325
Accumulated other comprehensive loss	-6,337	-1,233
Common stock in treasury, at cost; 39,282 and 39,192 shares as of September 30, 2014 and December 31, 2013, respectively	-1,231,038	-1,222,912
Total stockholders' equity	1,386,440	992,279
Total Liabilities and Stockholders' Equity	$1,862,878	$1,420,509

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, except Per Share data, unless otherwise specified
CONDENSED CONSOLIDATED BALANCE SHEETS	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	240,000	240,000
Common stock, shares issued	206,918	206,014
Common stock, shares outstanding	167,636	166,822
Common stock in treasury, shares	39,282	39,192

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF INCOME	'	'	'	'
NET SALES	$635,972	$590,422	$1,859,301	$1,705,579
COST OF SALES	294,052	282,952	851,274	809,809
GROSS PROFIT	341,920	307,470	1,008,027	895,770
OPERATING EXPENSES	152,013	156,041	453,443	457,610
OPERATING INCOME	189,907	151,429	554,584	438,160
OTHER (EXPENSE) INCOME:	'	'	'	'
Interest and other (expense) income, net	-1,012	-750	-668	-8,690
(Loss) gain on investments and put options, net (Note 4)	-26	44	-39	2,681
Total other (expense) income	-1,038	-706	-707	-6,009
INCOME BEFORE PROVISION FOR INCOME TAXES	188,869	150,723	553,877	432,151
PROVISION FOR INCOME TAXES	67,269	58,536	196,023	169,596
NET INCOME	$121,600	$92,187	$357,854	$262,555
NET INCOME PER COMMON SHARE:	'	'	'	'
Basic (in dollars per share)	$0.73	$0.55	$2.14	$1.58
Diluted (in dollars per share)	$0.70	$0.53	$2.06	$1.51
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK AND COMMON STOCK EQUIVALENTS:	'	'	'	'
Basic (in shares)	167,346	167,457	167,116	166,483
Diluted (in shares)	174,270	173,948	174,016	173,344

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME	'	'	'	'
Net income, as reported	$121,600	$92,187	$357,854	$262,555
Other comprehensive (loss) income:	'	'	'	'
Change in foreign currency translation adjustment	-5,716	1,850	-5,104	-1,683
Available-for-sale investments:	'	'	'	'
Reclassification adjustment for net gains included in net income	'	'	'	-1,525
Net change in available-for-sale investments	'	'	'	-1,525
Other comprehensive (loss) income	-5,716	1,850	-5,104	-3,208
Comprehensive income	$115,884	$94,037	$352,750	$259,347

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net income	$357,854	$262,555
Adjustments to reconcile net income to net cash provided by operating activities:	'	'
Depreciation and amortization	19,124	16,444
Gain on disposal of property and equipment	-379	-53
Stock-based compensation	22,509	21,592
Loss on put option	771	411
Gain on investments, net	-732	-3,091
Deferred income taxes	-7,919	-926
Tax benefit from exercise of stock options	-11,541	-30,250
Effect on cash of changes in operating assets and liabilities:	'	'
Accounts receivable	-45,759	-104,666
Distributor receivables	2,047	-3,384
Inventories	13,300	-46,687
Prepaid expenses and other current assets	-4,564	-13,026
Prepaid income taxes	-8,723	-4,906
Accounts payable	30,032	33,731
Accrued liabilities	12,387	21,157
Accrued promotional allowances	32,421	40,175
Accrued distributor terminations	-2,338	3,524
Accrued compensation	-467	-51
Income taxes payable	4,909	78,447
Deferred revenue	-5,883	4,838
Net cash provided by operating activities	407,049	275,834
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Maturities of held-to-maturity investments	545,774	179,575
Sales of available-for-sale investments	'	5,775
Sales of trading investments	12,075	1,250
Purchases of held-to-maturity investments	-761,538	-392,870
Purchases of property and equipment	-19,300	-32,612
Proceeds from sale of property and equipment	745	8,762
Increase in intangibles	-1,765	-9,001
Decrease (increase) in other assets	1,027	-7,576
Net cash used in investing activities	-222,982	-246,697
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Principal payments on debt	-1,316	-1,322
Tax benefit from exercise of stock options	11,541	30,250
Issuance of common stock	15,050	18,198
Purchases of common stock held in treasury	-8,126	-13,401
Net cash provided by financing activities	17,149	33,725
Effect of exchange rate changes on cash and cash equivalents	-4,242	1,643
NET INCREASE IN CASH AND CASH EQUIVALENTS	196,974	64,505
CASH AND CASH EQUIVALENTS, beginning of period	211,349	222,514
CASH AND CASH EQUIVALENTS, end of period	408,323	287,019
Cash paid during the period for:	'	'
Interest	27	36
Income taxes	$210,090	$97,171

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS NON-CASH SUPPLEMENTAL DATA (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013
CONSOLIDATED STATEMENTS OF CASH FLOWS NON-CASH SUPPLEMENTAL DATA	'	'
Capital leases for the acquisition of promotional vehicles	$0.70	$1.90

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2014
BASIS OF PRESENTATION	'
BASIS OF PRESENTATION	'
	1.                                    BASIS OF PRESENTATION
	Reference is made to the Notes to Consolidated Financial Statements, in Monster Beverage Corporation and Subsidiaries (the “Company” or, in reference to the Company’s former name, “Hansen Natural Corporation”) Annual Report on Form 10-K for the year ended December 31, 2013 (“Form 10-K”) for a summary of significant accounting policies utilized by the Company and its consolidated subsidiaries and other disclosures, which should be read in conjunction with this Quarterly Report on Form 10-Q (“Form 10-Q”).
	The Company’s condensed consolidated financial statements included in this Form 10-Q have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and Securities and Exchange Commission (“SEC”) rules and regulations applicable to interim financial reporting.  They do not include all the information and footnote disclosures normally included in annual financial statements prepared in accordance with GAAP.  The information set forth in these interim condensed consolidated financial statements for the three- and nine-months ended September 30, 2014 and 2013 is unaudited and reflects all adjustments, which include only normal recurring adjustments and which in the opinion of management are necessary to make the interim condensed consolidated financial statements not misleading.  Results of operations for periods covered by this report may not necessarily be indicative of results of operations for the full year.
	The preparation of financial statements in conformity with GAAP necessarily requires management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.  Actual results could differ from these estimates.

ACQUISITIONS_AND_DIVESTITURES

ACQUISITIONS AND DIVESTITURES	9 Months Ended
	Sep. 30, 2014
ACQUISITIONS AND DIVESTITURES	'
ACQUISITIONS AND DIVESTITURES	'
	2.                                    ACQUISITIONS AND DIVESTITURES
	On August 14, 2014, the Company and The Coca-Cola Company (“Coca-Cola”) entered into definitive agreements for a long-term strategic relationship in the global energy drink category (the “Coca-Cola Transaction”). In the Coca-Cola Transaction, the Company, New Laser Corporation, a wholly owned subsidiary of the Company (“NewCo”), New Laser Merger Corp., a wholly owned subsidiary of NewCo (“Merger Sub”), Coca-Cola and European Refreshments, an indirect wholly owned subsidiary of Coca-Cola, entered into a transaction agreement, and the Company, Coca-Cola and NewCo entered into an asset transfer agreement. Pursuant to the agreements, the Company will reorganize into a new holding company by merging Merger Sub into the Company, with the Company surviving as a wholly owned subsidiary of NewCo.  In the merger, each outstanding share of the Company’s common stock will be converted into one share of NewCo’s common stock.
	Subject to the terms and conditions of the agreements, upon the closing of the Coca-Cola Transaction, (1) NewCo will issue to Coca-Cola newly issued shares of common stock representing approximately 16.7% of the total number of shares of issued and outstanding NewCo common stock (after giving effect to the new issuance) and Coca-Cola will have the right to nominate two (reduced to one in 36 months or if Coca-Cola’s equity interest in NewCo exceeds 20%) individuals to NewCo’s Board of Directors, (2) Coca-Cola will transfer its global energy drink business (including the NOS®, Full Throttle®, Burn®, Mother®, Play® and Power Play®, and Relentless® brands) to NewCo, and the Company will transfer its non-energy drink business (including the Hansen’s® Natural Soda, Peace Tea®, Hubert’s® Lemonade and Hansen’s® Juice Product brands) to Coca-Cola, (3) the Company and Coca-Cola will amend their current distribution coordination agreements by expanding distribution of the Company’s products into additional territories pursuant to long-term commercial agreements with Coca-Cola’s network of owned or controlled bottlers/distributors and independent bottling and distribution partners, and (4) Coca-Cola will make a net cash payment of $2.15 billion to the Company ($625.0 million of which will be held in escrow, subject to release upon achievement of milestones relating to the transfer of distribution rights).
	The closing of the transaction is subject to customary closing conditions and is expected to close in early 2015.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2014
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	3.                                    RECENT ACCOUNTING PRONOUNCEMENTS
	In September 2014, the Company elected to early adopt FASB ASU No. 2014-08, “Presentation of Financial Statements and Property, Plant, and Equipment - Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity”.  ASU 2014-08 provides new guidance related to the definition of a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. The adoption of ASU 2014-08 did not have a material impact on the Company’s financial position, results of operations or liquidity.
	In June 2014, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) No. 2014-12, “Compensation—Stock Compensation (Topic 718): Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force)”.  ASU 2014-12 clarifies that a performance target that affects vesting and that could be achieved after the requisite service period be treated as a performance condition. A reporting entity should apply existing guidance in Topic 718 as it relates to awards with performance conditions that affect vesting to account for such awards. As such, the performance target should not be reflected in estimating the grant-date fair value of the award. Compensation cost should be recognized in the period in which it becomes probable that the performance target will be achieved and should represent the compensation cost attributable to the period(s) for which the requisite service has already been rendered. ASU 2014-12 is effective for annual periods, and interim periods within those years, beginning after December 15, 2015. Early adoption is permitted. ASU 2014-12 may be applied either (a) prospectively to all awards granted or modified after the effective date or (b) retrospectively to all awards with performance targets that are outstanding as of the beginning of the earliest annual period presented in the financial statements and to all new or modified awards thereafter. The adoption of ASU 2014-12 is not expected to have a material impact on the Company’s financial position, results of operations or liquidity.
	In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers”, which supersedes previous revenue recognition guidance. ASU 2014-09 requires that a company recognize revenue at an amount that reflects the consideration to which the company expects to be entitled in exchange for transferring goods or services to a customer. In applying the new guidance, a company will (1) identify the contract(s) with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to the contract’s performance obligations; and (5) recognize revenue when (or as) the entity satisfies a performance obligation. ASU 2014-09 is effective for reporting periods beginning after December 15, 2016 and can be adopted using either a full retrospective or modified approach. The Company is currently evaluating the impact of ASU 2014-09 on its financial position, results of operations and liquidity.

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2014
INVESTMENTS	'
INVESTMENTS	'
	4.                                    INVESTMENTS
	The following table summarizes the Company’s investments at:
	September 30, 2014	Amortized Cost		Gross		Gross		Fair		Continuous		Continuous
				Unrealized		Unrealized		Value		Unrealized		Unrealized
				Holding		Holding				Loss Position		Loss Position
				Gains		Losses				less than 12		greater than 12
										Months		Months
	Held-to-Maturity
	Short-term:
	Certificates of deposit	$	2,504	$	-	$	-	$	2,504	$	-	$	-
	Commercial paper	1,000		-		-		1,000		-		-
	Municipal securities	579,695		123		-		579,818		-		-
	Long-term:
	Municipal securities	28,419		4		-		28,423		-		-
	Total	$	611,618	$	127	$	-	611,745		$	-	$	-
	Trading
	Short-term:
	Auction rate securities							4,842
	Long-term:
	Auction rate securities							-
	Total							$	616,587
	December 31, 2013	Amortized Cost		Gross		Gross		Fair		Continuous		Continuous
				Unrealized		Unrealized		Value		Unrealized		Unrealized
				Holding		Holding				Loss Position		Loss Position
				Gains		Losses				less than 12		greater than 12
										Months		Months
	Held-to-Maturity
	Short-term:
	Certificates of deposit	$	22,045	$	-	$	-	$	22,045	$	-	$	-
	Commercial paper	5,991		-		-		5,991		-		-
	Municipal securities	367,819		48		-		367,867		-		-
	Total	$	395,855	$	48	$	-	395,903		$	-	$	-
	Trading
	Short-term:
	Auction rate securities							6,392
	Long-term:
	Auction rate securities							9,792
	Total							$	412,087
	During the three- and nine-months ended September 30, 2014, realized gains or losses recognized on the sale of investments were not significant. During the year ended December 31, 2013, the Company recognized $2.5 million of realized gains on the sale of available-for-sale investments. Realized gains or losses on the sale of all other investments during the year ended December 31, 2013 were not significant.
	The Company recognized a net gain through earnings on its trading securities as follows:
		Three-Months Ended				Nine-Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Gain on trading securities sold	$	630	$	140	$	900	$	140
	Gain (loss) on trading securities held	18		71		-167		468
	Gain on trading securites	$	648	$	211	$	733	$	608
	The Company’s investments at September 30, 2014 and December 31, 2013 in certificates of deposit, commercial paper and/or municipal securities carried investment grade credit ratings.  All of the Company’s investments at September 30, 2014 and December 31, 2013 in municipal, educational or other public body securities with an auction reset feature (“auction rate securities”) also carried investment grade credit ratings.
	The following table summarizes the underlying contractual maturities of the Company’s investments at:
		September 30, 2014				December 31, 2013
		Amortized Cost		Fair Value		Amortized Cost		Fair Value
	Less than 1 year:
	Certificates of deposit	$	2,504	$	2,504	$	22,045	$	22,045
	Commercial paper	1,000		1,000		5,991		5,991
	Municipal securities	579,695		579,818		367,819		367,867
	Due 1 - 10 years:
	Municipal securities	28,419		28,423		-		-
	Due 11 - 20 years:
	Auction rate securities	4,842		4,842		11,102		11,102
	Due 21 - 30 years:
	Auction rate securities	-		-		5,082		5,082
	Total	$	616,460	$	616,587	$	412,039	$	412,087

FAIR_VALUE_OF_CERTAIN_FINANCIA

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES	9 Months Ended
	Sep. 30, 2014
FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES	'
FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES	'
	5.                                    FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES
	Accounting Standards Codification (“ASC”) 820 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. ASC 820 defines fair value as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The three levels of inputs required by the standard that the Company uses to measure fair value are summarized below.
	·         Level 1: Quoted prices in active markets for identical assets or liabilities.
	·         Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.
	·         Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	ASC 820 requires the use of observable market inputs (quoted market prices) when measuring fair value and requires a Level 1 quoted price to be used to measure fair value whenever possible.
	The following tables present the Company’s held-to-maturity investments at amortized cost as well as the fair value of the Company’s financial assets and liabilities that are recorded at fair value on a recurring basis, segregated among the appropriate levels within the fair value hierarchy at:
	September 30, 2014	Level 1			Level 2			Level 3			Total
	Cash	$	216,147		$	-		$	-		$	216,147
	Money market funds	150,533			-			-			150,533
	Certificates of deposit	-			2,504			-			2,504
	Commercial paper	-			1,000			-			1,000
	Municipal securities	-			649,757			-			649,757
	Auction rate securities	-			-			4,842			4,842
	Put option related to auction rate securities	-			-			320			320
	Foreign currency derivatives	-			32			-			32
	Total	$	366,680		$	653,293		$	5,162		$	1,025,135
	Amounts included in:
	Cash and cash equivalents	$	366,680		$	41,643		$	-		$	408,323
	Short-term investments	-			583,199			4,842			588,041
	Accounts receivable, net	-			159			-			159
	Investments	-			28,419			-			28,419
	Prepaid expenses and other current assets	-			-			320			320
	Other assets	-			-			-			-
	Accrued liabilities	-			(127		)	-			(127		)
	Total	$	366,680		$	653,293		$	5,162		$	1,025,135
	December 31, 2013	Level 1			Level 2			Level 3			Total
	Cash	$	139,300		$	-		$	-		$	139,300
	Money market funds	60,102			-			-			60,102
	Certificates of deposit	-			22,045			-			22,045
	Commercial paper	-			5,991			-			5,991
	Municipal securities	-			379,766			-			379,766
	Auction rate securities	-			-			16,184			16,184
	Put option related to auction rate securities	-			-			1,092			1,092
	Total	$	199,402		$	407,802		$	17,276		$	624,480
	Amounts included in:
	Cash and cash equivalents	$	199,402		$	11,947		$	-		$	211,349
	Short-term investments	-			395,855			6,392			402,247
	Investments	-			-			9,792			9,792
	Prepaid expenses and other current assets	-			-			486			486
	Other assets	-			-			606			606
	Total	$	199,402		$	407,802		$	17,276		$	624,480
	The majority of the Company’s short-term investments are classified within Level 1 or Level 2 of the fair value hierarchy.  The Company’s valuation of its Level 1 investments, which include money market funds, is based on quoted market prices in active markets for identical securities. The Company’s valuation of its Level 2 investments, which include certificates of deposit, commercial paper and municipal securities, is based on other observable inputs, specifically a market approach which utilizes valuation models, pricing systems, mathematical tools and other relevant information for the same or similar securities. The Company’s valuation of its Level 2 foreign exchange contracts is based on quoted market prices of the same or similar instruments, adjusted for counterparty risk. There were no transfers between Level 1 and Level 2 measurements during the nine-months ended September 30, 2014 or the year ended December 31, 2013, and there were no changes in the Company’s valuation techniques.
	The Company’s Level 3 assets are comprised of auction rate securities and put options. The Company’s Level 3 valuation utilized a mark-to-model approach which included estimates for interest rates, timing and amount of cash flows, credit and liquidity premiums, as well as expected holding periods for the auction rate securities. These assumptions are typically volatile and subject to change as the underlying data sources and market conditions evolve. A significant change in any single input could have a significant valuation impact; however, no single input has a more significant impact on valuation than another. There were no changes in the Company’s valuation techniques of its Level 3 assets during the nine-months ended September 30, 2014.
	The following table presents quantitative information related to the significant unobservable inputs utilized in the Company’s Level 3 recurring fair value measurements as of September 30, 2014.
		Valuation Technique		Unobservable Input		Range (Weighted-Average)
	Auction Rate Securities:
	Trading	Discounted cash flow		Maximum rate probability		0.70%-2.81% (2.33%)
				Principal returned probability		85.10%-94.30% (87.03%)
				Default probability		4.46%-12.36% (10.64%)
				Liquidity risk		3.00%-3.00% (3.00%)
				Recovery rate		60-60 (60)
	Put Options	Discounted cash flow		Counterparty risk		0.43%-0.54% (0.46%)
	At September 30, 2014, the Company held auction rate securities with a face value of $5.2 million (amortized cost basis of $4.8 million). A Level 3 valuation was performed on the Company’s auction rate securities as of September 30, 2014 resulting in a fair value of $4.8 million for the Company’s trading auction rate securities (after a $0.4 million impairment), which are included in short-term and long-term investments.
	In June 2011, the Company entered into an agreement (the “2011 ARS Agreement”), related to $24.5 million of par value auction rate securities (the “2011 ARS Securities”).  Under the 2011 ARS Agreement, the Company has the right to sell the 2011 ARS Securities including all accrued but unpaid interest thereon (the “2011 Put Option”) as follows: (i) on or after July 1, 2013, up to $1.0 million aggregate par value; (ii) on or after October 1, 2013, up to an additional $1.0 million aggregate par value; and (iii) in quarterly installments thereafter based on a formula of the then outstanding 2011 ARS Securities, as adjusted for normal market redemptions, with full sale rights available on or after April 1, 2016. The 2011 ARS Securities will continue to accrue interest until redeemed through the 2011 Put Option, or as determined by the auction process, or should the auction process fail, the terms outlined in the prospectus of the respective 2011 ARS Securities. Under the 2011 ARS Agreement, the Company has the obligation, should it receive written notification from the put issuer, to sell the 2011 ARS Securities at par plus all accrued but unpaid interest. During the nine-months ended September 30, 2014, $12.1 million of 2011 ARS Securities were redeemed at par through the exercise of a portion of the 2011 Put Option ($2.3 million, $1.3 million and $3.7 million of par value 2011 ARS Securities were redeemed at par during the years ended December 31, 2013, 2012 and 2011, respectively). Subsequent to September 30, 2014, $1.0 million of 2011 ARS Securities were redeemed at par through the exercise of a portion of the 2011 Put Option. The 2011 Put Option does not meet the definition of derivative instruments under ASC 815.  Therefore, the Company elected the fair value option under ASC 825-10 in accounting for the 2011 Put Option. As of September 30, 2014, the Company recorded $0.3 million as the fair market value of the 2011 Put Option, included in prepaid expenses and other current assets, as well as in other assets, in the condensed consolidated balance sheet.
	The net effect of (i) the revaluation of the 2011 Put Option as of September 30, 2014; (ii) the redemption at par of certain 2011 ARS Securities; and (iii) the revaluation of the Company’s trading auction rate securities as of September 30, 2014 resulted in a loss of ($0.03) million and ($0.04) million, which is included in other (expense) income for the three- and nine-months ended September 30, 2014, respectively. The net effect of (i) the revaluation of the 2011 Put Option as of September 30, 2013; (ii) the redemption at par of certain 2011 ARS Securities; (iii) the revaluation of the Company’s trading auction rate securities as of September 30, 2013; and (iv) a recognized gain resulting from the redemption of previously other-than-temporary impaired securities; resulted in a gain of $0.04 million and $2.7 million, which is included in other (expense) income for the three- and nine-months ended September 30, 2013, respectively.
	The following table provides a summary reconciliation of the Company’s financial assets that are recorded at fair value on a recurring basis using significant unobservable inputs (Level 3):
		Three-Months Ended September 30, 2014								Three-Months Ended September 30, 2013
		Auction				Put Options				Auction				Put Options
		Rate								Rate
		Securities								Securities
	Opening Balance	$		12,819		$	994			$		17,762		$	1,686
	Transfers into Level 3	-				-				-				-
Transfers out of Level 3	-				-				-				-
Total gains (losses) for the period:
Included in earnings	648				-674				211				-167
Included in other comprehensive income	-				-				-				-
Settlements	-8,625				-				-1,250				-
Closing Balance	$		4,842		$	320			$		16,723		$	1,519
	Nine-Months Ended								Nine-Months Ended
	September 30, 2014								September 30, 2013
	Auction				Put Options				Auction				Put Options
	Rate								Rate
	Securities								Securities
Opening Balance	$	16,184			$		1,092		$	23,156			$	1,929
Transfers into Level 3	-				-				-				-
Transfers out of Level 3	-				-				-				-
Total gains (losses) for the period:
Included in earnings	732				-772				3,091				-410
Included in other comprehensive income	-				-				-2,483				-
Settlements	-12,074				-				-7,041				-
Closing Balance	$	4,842			$		320		$	16,723			$	1,519

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	9 Months Ended
	Sep. 30, 2014
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
	6.                                    DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
	The Company is exposed to foreign currency exchange rate risks related primarily to its foreign business operations. During the three- and nine-months ended September 30, 2014, the Company entered into forward currency exchange contracts with financial institutions to create an economic hedge to specifically manage a portion of the foreign exchange risk exposure associated with certain consolidated subsidiaries’ non-functional currency denominated assets and liabilities. All foreign currency exchange contracts entered into by the Company as of September 30, 2014 have terms of one month or less. The Company does not enter into forward currency exchange contracts for speculation or trading purposes.
	The Company has not designated its foreign currency exchange contracts as hedge transactions under ASC 815. Therefore, gains and losses on the Company’s foreign currency exchange contracts are recognized in interest and other (expense) income, net, in the condensed consolidated statements of income, and are largely offset by the changes in the fair value of the underlying economically hedged item.
	The notional amount and fair value of all outstanding foreign currency derivative instruments in the condensed consolidated balance sheets consist of the following at:
		September 30, 2014
	Derivatives not designated as	Notional			Fair			Balance Sheet Location
	hedging instruments under	Amount			Value
	FASB ASC 815-20
	Assets:
	Foreign currency exchange contracts:
	Receive USD/pay AUD	$	9,170		$	2		Accounts receivable, net
	Receive USD/pay JPY	15,414			39			Accounts receivable, net
	Receive USD/pay ZAR	13,169			107			Accounts receivable, net
	Receive USD/pay CLP	2,069			8			Accounts receivable, net
	Receive USD/pay COP	2,225			3			Accounts receivable, net
	Liabilities:
	Foreign currency exchange contracts:
	Receive EUR/pay USD	$	12,808		$	-50		Accrued liabilities
	Receive CAD/pay USD	13,444			-70			Accrued liabilities
	Receive USD/pay MXN	3,279			-7			Accrued liabilities
	The Company had no foreign currency exchange contracts outstanding at December 31, 2013.
	The net losses on derivative instruments in the condensed consolidated statements of income were as follows:
				Amount of loss
				recognized in income on
				derivatives
				Three-months ended
	Derivatives not designated as	Location of loss		September 30,			September 30,
	hedging instruments under	recognized in income on		2014			2013
	FASB ASC 815-20	derivatives
	Foreign currency exchange contracts	Interest and other income (expense), net		$	960		$	-
				Amount of loss
				recognized in income on
				derivatives
				Nine-months ended
	Derivatives not designated as	Location of loss		September 30,			September 30,
	hedging instruments under	recognized in income on		2014			2013
	FASB ASC 815-20	derivatives
	Foreign currency exchange contracts	Interest and other income (expense), net		$	194		$	-

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2014
INVENTORIES	'
INVENTORIES	'
	7.                                    INVENTORIES
	Inventories consist of the following at:
		September 30,		December 31,
		2014		2013
	Raw materials	$	63,865	$	68,088
	Finished goods	141,584		153,361
		$	205,449	$	221,449

PROPERTY_AND_EQUIPMENT_Net

PROPERTY AND EQUIPMENT, Net	9 Months Ended
	Sep. 30, 2014
PROPERTY AND EQUIPMENT, Net	'
PROPERTY AND EQUIPMENT, Net	'
	8.                                    PROPERTY AND EQUIPMENT, Net
	Property and equipment consist of the following at:
		September 30,		December 31,
		2014		2013
	Land	$	5,382	$	5,382
	Leasehold improvements	2,791		2,222
	Furniture and fixtures	3,451		3,474
	Office and computer equipment	14,899		14,135
	Computer software	563		791
	Equipment	73,614		62,552
	Buildings	38,382		33,468
	Vehicles	29,351		30,442
		168,433		152,466
	Less: accumulated depreciation and amortization	-79,946		-64,323
		$	88,487	$	88,143

INTANGIBLES_Net

INTANGIBLES, Net	9 Months Ended
	Sep. 30, 2014
INTANGIBLES, Net	'
INTANGIBLES, Net	'
	9.                                    INTANGIBLES, Net
	Intangibles consist of the following at:
		September 30,		December 31,
		2014		2013
	Amortizing intangibles	$	232	$	1,076
	Accumulated amortization	-50		-590
		182		486
	Non-amortizing intangibles	48,918		65,288
		$	49,100	$	65,774
	All amortizing intangibles have been assigned an estimated useful life and such intangibles are amortized on a straight-line basis over the number of years that approximate their respective useful lives ranging from one to 25 years (weighted-average life of 16 years).  Amortization expense was $ 0.1 million and $0.01 million for the three-months ended September 30, 2014 and 2013, respectively. Amortization expense was $0.4 million and $0.04 million for the nine-months ended September 30, 2014 and 2013, respectively. At September 30, 2014, $18.0 million of non-amortizing intangibles and $0.1 million of amortizing intangibles (net of accumulated amortization) are subject to divestiture under the Coca-Cola Transaction and are included in intangibles held-for-sale in the accompanying condensed consolidated balance sheet at September 30, 2014.

DISTRIBUTION_AGREEMENTS

DISTRIBUTION AGREEMENTS	9 Months Ended
	Sep. 30, 2014
DISTRIBUTION AGREEMENTS	'
DISTRIBUTION AGREEMENTS	'
	10.                            DISTRIBUTION AGREEMENTS
	Amounts received pursuant to new and/or amended distribution agreements entered into with certain distributors, relating to the costs associated with terminating agreements with the Company’s prior distributors, have been accounted for as deferred revenue in the accompanying condensed consolidated balance sheets and are recognized as revenue ratably over the anticipated life of the respective distribution agreement, generally 20 years. Revenue recognized was $1.9 million and $2.0 million for the three-months ended September 30, 2014 and 2013, respectively. Revenue recognized was $5.8 million and $6.4 million for the nine-months ended September 30, 2014 and 2013, respectively.
	The Company incurred termination amounts (net of adjustments to estimated amounts previously accrued) to certain of its prior distributors amounting to a credit of ($0.7) million and an expense of $0.4 million in aggregate for the three-months ended September 30, 2014 and 2013, respectively. The Company incurred termination amounts (net of adjustments to estimated amounts previously accrued) to certain of its prior distributors amounting to a credit of ($0.2) million and an expense of $10.7 million in aggregate for the nine-months ended September 30, 2014 and 2013, respectively. Such termination amounts have been expensed in full and are included in operating expenses for the three- and nine-months ended September 30, 2014 and 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2014
COMMITMENTS AND CONTINGENCIES	'
COMMITMENTS AND CONTINGENCIES	'
	11.                            COMMITMENTS AND CONTINGENCIES
	The Company had purchase commitments aggregating approximately $37.0 million at September 30, 2014, which represented commitments made by the Company and its subsidiaries to various suppliers of raw materials for the production of its products. These obligations vary in terms, but are generally satisfied within one year.
	The Company had contractual obligations aggregating approximately $70.6 million at September 30, 2014, which related primarily to sponsorships and other marketing activities.
	The Company had operating lease commitments aggregating approximately $13.3 million at September 30, 2014, which related primarily to warehouse and office space.
	Legal Proceedings
	On October 17, 2012, Wendy Crossland and Richard Fournier filed a lawsuit in the Superior Court of the State of California, County of Riverside, styled Wendy Crossland and Richard Fournier v. Monster Beverage Corporation, against the Company claiming that the death of their 14 year old daughter (Anais Fournier) was caused by her consumption of two 24-ounce Monster Energy® drinks over the course of two days in December 2011. The plaintiffs allege strict product liability, negligence, fraudulent concealment, breach of implied warranties and wrongful death. The plaintiffs claim general damages in excess of $25,000 and punitive damages. The Company filed a demurrer and a motion to strike the plaintiffs’ complaint on November 19, 2012, and the plaintiffs filed a first amended complaint on December 19, 2012. The Company filed its answer to the first amended complaint on June 7, 2013. The parties attended a court ordered mediation on January 23, 2014.  Discovery has commenced and trial has been scheduled for August 21, 2015. The Company believes that the plaintiffs’ complaint is without merit and plans a vigorous defense. The Company also believes that any such damages, if awarded, would not have a material adverse effect on the Company’s financial position or results of operations.
	The Company has also been named as a defendant in other complaints containing similar allegations to those presented in the Fournier lawsuit, each of which the Company believes is also without merit and would not have a material adverse effect on the Company’s financial position or results of operations in the event any damages were awarded.
	Securities Litigation – On September 11, 2008, a federal securities class action complaint styled Cunha v. Hansen Natural Corp., et al. was filed in the United States District Court for the Central District of California (the “District Court”). On September 17, 2008, a second federal securities class action complaint styled Brown v. Hansen Natural Corp., et al. was also filed in the District Court. After the District Court consolidated the two actions and appointed the Structural Ironworkers Local Union #1 Pension Fund as lead plaintiff, a Consolidated Complaint for Violations of Federal Securities Laws was filed on August 28, 2009 (the “Consolidated Class Action Complaint”).
	The Consolidated Class Action Complaint purported to be brought on behalf of a class of purchasers of the Company’s stock during the period November 9, 2006 through November 8, 2007 (the “Class Period”). It named as defendants the Company, Rodney C. Sacks, Hilton H. Schlosberg, and Thomas J. Kelly. Plaintiff principally alleged that, during the Class Period, the defendants made false and misleading statements relating to the Company’s distribution coordination agreements with Anheuser-Busch, Inc. (“AB”) and its sales of “Allied” energy drink lines, and engaged in sales of shares in the Company on the basis of material non-public information. Plaintiff also alleged that the Company’s financial statements for the second quarter of 2007 did not include certain promotional expenses. The Consolidated Class Action Complaint alleged violations of Sections 10(b) and 20(a) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and Rule 10b-5 promulgated thereunder, and sought an unspecified amount of damages.
	The District Court dismissed the Consolidated Class Action Complaint, with leave to amend, on July 12, 2010. Plaintiff thereafter filed a Consolidated Amended Class Action Complaint for Violations of Federal Securities Laws on August 27, 2010 (the “Amended Class Action Complaint”). While similar in many respects to the Consolidated Class Action Complaint, the Amended Class Action Complaint dropped certain of the allegations set forth in the Consolidated Class Action Complaint and made certain new allegations, including that the Company engaged in “channel stuffing” during the Class Period that rendered false or misleading the Company’s reported sales results and certain other statements made by the defendants. In addition, it no longer named Thomas J. Kelly as a defendant.
	On September 4, 2012, the District Court dismissed certain of the claims in the Amended Class Action Complaint, including plaintiff’s allegations relating to promotional expenses, but denied defendants’ motion to dismiss with regard to the majority of plaintiff’s claims, including plaintiff’s channel stuffing allegations. Plaintiff filed a motion seeking class certification on December 6, 2012, which the court denied, without prejudice, on January 17, 2014.
	Following a mediation conducted by an independent mediator, the Company entered into a Stipulation of Settlement on April 16, 2014 that, if approved by the District Court, will resolve the litigation and result in the action being dismissed with prejudice.  The Court granted preliminary approval of the settlement by an Order dated July 28, 2014.  Plaintiff filed a motion seeking final approval of the settlement on September 29, 2014.  Under the schedule previously entered by the Court, settlement class members have until December 1, 2014 to object to or opt-out of the settlement.  The final approval hearing is scheduled for January 29, 2015.
	Under the terms of the proposed settlement, the Company has agreed that certain of its insurance carriers will pay $16.25 million into an escrow account for distribution to a proposed settlement class, certified by the District Court for settlement purposes only and consisting of all persons who purchased or otherwise acquired the Company’s stock during the Class Period.  Excluded from the proposed settlement class are the Company’s officers and directors, members of their immediate families and their legal representatives, heirs, successors or assigns and any entity in which defendants have or had a controlling interest, as well as any putative member of the settlement class who submits a valid and timely request for exclusion in the manner ultimately approved by the District Court.  Under the proposed settlement, defendants and various of their related persons and entities will receive a full release of all claims that were or could have been brought in the action as well as all claims that arise out of, are based upon or relate to the allegations, transactions, facts, representations, omissions or other matters involved in the complaints filed in the action or any statement communicated to the public during the Class Period, and the purchase, acquisition or sale of the Company’s stock during the Class Period.
	The proposed settlement contains no admission of any liability or wrongdoing on the part of the defendants, each of whom continues to deny all of the allegations against them and believes that the claims are without merit.  Because the full amount of the proposed settlement will be paid by the Company’s insurance carriers, the settlement will not have an effect on the Company’s results of operations.
	State Attorney General Inquiry – In July 2012, the Company received a subpoena from the Attorney General for the State of New York in connection with its investigation concerning the Company’s advertising, marketing, promotion, ingredients, usage and sale of its Monster Energy® brand of energy drinks. Production of documents pursuant to that subpoena was completed in approximately May 2014.
	On August 6, 2014, the Attorney General for the State of New York issued a second subpoena seeking additional documents and the deposition of a Company employee.  On September 8, 2014, the Company moved to quash the second subpoena.  Briefing on the motion is currently ongoing.  It is unknown what, if any, action the state attorney general may take against the Company, the relief which may be sought in the event of any such proceeding or whether such proceeding could have a material adverse effect on the Company’s business, financial condition or results of operations.
	San Francisco City Attorney Litigation. On October 31, 2012, the Company received a written request for information from the City Attorney for the City and County of San Francisco concerning the Company’s advertising and marketing of its Monster Energy® brand of energy drinks and specifically concerning the safety of its products for consumption by adolescents. In a letter dated March 29, 2013, the San Francisco City Attorney threatened to bring suit against the Company if it did not agree to take the following five steps immediately: (i) “Reformulate its products to lower the caffeine content to safe levels”; (ii) “Provide adequate warning labels”; (iii) “Cease promoting over-consumption in marketing”; (iv) “Cease use of alcohol and drug references in marketing”; and (v) “Cease targeting minors.”
	(i)                                  The Company Action - On April 29, 2013, the Company and its wholly owned subsidiary, Monster Energy Company, filed a complaint for declaratory and injunctive relief against the San Francisco City Attorney (the “Company Action”) in United States District Court for the Central District of California (the “Central District Court”), styled Monster Beverage Corp., et al. v. Dennis Herrera. The Company seeks a declaration from the Central District Court that the San Francisco City Attorney’s investigation and demands are impermissible and preempted, subject to the doctrine of primary jurisdiction, are unconstitutional in that they violate the First and Fourteenth Amendments’ prohibitions against compelled speech, content-based speech and commercial speech, are impermissibly void-for-vagueness, and/or violate the Commerce Clause. On June 3, 2013, the City Attorney filed a motion to dismiss the Company Action, arguing in part that the complaint should be dismissed in light of the San Francisco Action (described below) filed on May 6, 2013. On August 22, 2013, the Central District Court granted in part and denied in part the City Attorney’s motion.  On October 17, 2013 (after the San Francisco Action, described below, was remanded to San Francisco Superior Court), the City Attorney filed a renewed motion to dismiss the Company Action and on December 16, 2013, the Central District Court granted the City Attorney’s renewed motion, dismissing the Company Action.  The Company filed a Notice of Appeal to the Ninth Circuit on December 18, 2013.  The Company’s opening brief is due on November 28, 2014.
	(ii)                              The San Francisco Action - On May 6, 2013, the San Francisco City Attorney filed a complaint for declaratory and injunctive relief, civil penalties and restitution for alleged violation of California’s Unfair Competition Law, Business & Professions Code sections 17200, et seq., styled People Of The State Of California ex rel. Dennis Herrera, San Francisco City Attorney v. Monster Beverage Corporation, in San Francisco Superior Court (the “San Francisco Action”). The City Attorney alleges that the Company (1) mislabeled its products as a dietary supplement, in violation of California’s Sherman Food, Drug and Cosmetic Law, California Health & Safety Code sections 109875 et. seq.; (2) is selling an “adulterated” product because caffeine is not generally recognized as safe (“GRAS”) due to the alleged lack of scientific consensus concerning the safety of the levels of caffeine in the Company’s products; and (3) is engaged in unfair and misleading business practices because its marketing (a) does not disclose the health risks that energy drinks pose for children and teens; (b) fails to warn against and promotes unsafe consumption; (c) implicitly promotes mixing of energy drinks with alcohol or drugs; and (d) is deceptive because it includes unsubstantiated claims about the purported special benefits of its “killer” ingredients and “energy blend.” The City Attorney seeks a declaration that the Company has engaged in unfair and unlawful business acts and practices in violation of the Unfair Competition Law; an injunction from performing or proposing to perform any acts in violation of the Unfair Competition Law; restitution; and civil penalties. On June 3, 2013, the Company removed the San Francisco Action to the United States District Court for the Northern District of California (the “Northern District Court”).  On July 3, 2013, the City Attorney filed a motion to remand the San Francisco Action back to state court.  On September 18, 2013, the Northern District Court granted the City Attorney’s motion to remand the San Francisco Action back to state court.
	On January 15, 2014, the Company filed a demurrer to and motion to strike allegations in the complaint in the San Francisco Action.  On March 5, 2014, the Court overruled the demurrer, granted the motion to strike as to one theory for relief pleaded by the City Attorney, and lifted the stay on discovery.
	On March 20, 2014, the City Attorney filed an amended complaint, adding allegations supporting the theory for relief as to which the Court had granted the motion to strike.  On April 18, 2014, the Company filed a renewed motion to strike, challenging the theory for relief previously rejected by the Court, as well as a motion asking the Court to bifurcate and/or stay claims relating to the safety of Monster Energy® drinks, pending resolution of the ongoing FDA investigation of the safety and labeling of food products to which caffeine is added.  On May 22, 2014, the Court denied the Company’s motion to strike and motion to bifurcate and/or stay claims relating to safety.
	On June 16, 2014, the Company filed a petition for writ of mandate with the Court of Appeal, asking for a writ directing the trial court to vacate its order denying the Company’s motion to bifurcate and/or stay the San Francisco Action, and instead to stay proceedings pending FDA’s investigation.  On June 19, 2014, the Court of Appeal denied the petition.  On June 25, 2014, the Company filed a petition for review with the California Supreme Court.  On July 23, 2014, the Supreme Court denied the petition.
	On August 27, 2014, the Court issued an order setting the case for a two-week bench trial beginning on February 8, 2016.  On September 5, 2014, the City Attorney filed a second amended complaint, adding Monster Energy Company as a defendant.  A case management conference is scheduled for December 5, 2014. Discovery is ongoing.
	The Company denies that it has violated the Unfair Competition Law or any other law and believes that the City Attorney’s claims and demands are preempted and unconstitutional, as alleged in the action the Company filed in the Central District Court. The Company intends to vigorously defend against this lawsuit. At this time, no evaluation of the likelihood of an unfavorable outcome or range of potential loss can be expressed.
	In addition to the above matters, the Company has been named as a defendant in various false advertising putative class actions and in a private attorney general action. In these actions, plaintiffs allege that defendants misleadingly labeled and advertised Monster Energy® brand products that allegedly were ineffective for the advertised benefits (including, but not limited to, an allegation that the products do not hydrate as advertised because they contain caffeine). The plaintiffs further allege that the Monster Energy® brand products at issue are unsafe because they contain one or more ingredients that allegedly could result in illness, injury or death. In connection with these product safety allegations, the plaintiffs claim that the product labels did not provide adequate warnings and/or that the Company did not include sufficiently specific statements with respect to contra-indications and/or adverse reactions associated with the consumption of its energy drink products (including, but not limited to, claims that certain ingredients, when consumed individually or in combination with other ingredients, could result in high blood pressure, palpitations, liver damage or other negative health effects and/or that the products themselves are unsafe). Based on these allegations, the plaintiffs assert claims for violation of state consumer protection statutes, including unfair competition and false advertising statutes, and for breach of warranty and unjust enrichment. In their prayers for relief, the plaintiffs seek, inter alia, compensatory and punitive damages, restitution, attorneys’ fees, and, in some cases, injunctive relief. The Company regards these cases and allegations as having no merit. Furthermore, the Company is subject to litigation from time to time in the normal course of business, including intellectual property litigation and claims from terminated distributors.
	The Company evaluates, on a quarterly basis, developments in legal proceedings and other matters that could cause an increase or decrease in the amount of the liability that is accrued, if any, or in the amount of any related insurance reimbursements recorded. As of September 30, 2014 and December 31, 2013, the Company’s consolidated balance sheets include accrued loss contingencies of approximately $17.95 million and $17.0 million, respectively, and receivables for insurance reimbursements of approximately $16.25 million and $16.25 million, respectively. Although it is not possible to predict the ultimate outcome of such litigation, based on the facts known to the Company, management believes that such litigation in the aggregate will likely not have a material adverse effect on the Company’s financial position or results of operations.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
	12.                            ACCUMULATED OTHER COMPREHENSIVE LOSS
	Changes in accumulated other comprehensive loss by component, after tax, for the nine-months ended September 30, 2014 are as follows:
		Currency
		Translation
		Losses
	Balance at December 31, 2013	$	(1,233	)
	Other comprehensive loss before reclassifications	(5,104		)
	Amounts reclassified from accumulated other comprehensive loss	-
	Net current-period other comprehensive loss	(5,104		)
	Balance at September 30, 2014	$	(6,337	)

TREASURY_STOCK_PURCHASE

TREASURY STOCK PURCHASE	9 Months Ended
	Sep. 30, 2014
TREASURY STOCK PURCHASE	'
TREASURY STOCK PURCHASE	'
	13.                            TREASURY STOCK PURCHASE
	On April 7, 2013, the Company’s Board of Directors authorized a new share repurchase program for the repurchase of up to $200.0 million of the Company’s outstanding common stock (the “April 2013 Repurchase Plan”). During the nine-months ended September 30, 2014, no shares of common stock were purchased under the April 2013 Repurchase Plan. During the year ended December 31, 2013, the Company purchased 0.951 million shares of common stock at an average purchase price of $56.98 per share for a total amount of $54.2 million (excluding broker commissions) under the April 2013 Repurchase Plan.
	During both the three- and nine-months ended September 30, 2014, 0.09 million shares were purchased from employees in lieu of cash payments for options exercised or withholding taxes due for a total amount of $8.1 million. While such purchases are considered common stock repurchases, they are not counted as purchases against the Company’s authorized share repurchase programs, including the April 2013 Repurchase Plan.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2014
STOCK-BASED COMPENSATION	'
STOCK-BASED COMPENSATION	'
	14.                            STOCK-BASED COMPENSATION
	The Company has two stock-based compensation plans under which shares were available for grant at September 30, 2014: the Monster Beverage Corporation 2011 Omnibus Incentive Plan (the “2011 Omnibus Incentive Plan”) and the 2009 Monster Beverage Corporation Stock Incentive Plan for Non-Employee Directors (the “2009 Directors Plan”).
	The Company recorded $7.4 million and $7.2 million of compensation expense relating to outstanding options, restricted stock awards, stock appreciation rights and restricted stock units during the three-months ended September 30, 2014 and 2013, respectively. The Company recorded $22.5 million and $21.6 million of compensation expense relating to outstanding options, restricted stock awards, stock appreciation rights and restricted stock units during the nine-months ended September 30, 2014 and 2013, respectively.
	The excess tax benefit realized for tax deductions from non-qualified stock option exercises, disqualifying dispositions of incentive stock options, vesting of restricted stock units and restricted stock awards for the three-months ended September 30, 2014 and 2013 was $8.2 million and $1.4 million, respectively. The excess tax benefit realized for tax deductions from non-qualified stock option exercises, disqualifying dispositions of incentive stock options, vesting of restricted stock units and restricted stock awards for the nine-months ended September 30, 2014 and 2013 was $11.5 million and $30.2 million, respectively.
	Stock Options
	Under the Company’s stock-based compensation plans, all stock options granted as of September 30, 2014 were granted at prices based on the fair value of the Company’s common stock on the date of grant. The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes-Merton option pricing formula with the assumptions included in the table below. The Company records compensation expense for non-employee stock options based on the estimated fair value of the options as of the earlier of (1) the date at which a commitment for performance by the non-employee to earn the stock option is reached or (2) the date at which the non-employee’s performance is complete, using the Black-Scholes-Merton option pricing formula with the assumptions included in the table below. The Company uses historical data to determine the exercise behavior, volatility and forfeiture rate of the options.
	The following weighted-average assumptions were used to estimate the fair value of options granted during:
		Three-Months Ended September 30,			Nine-Months Ended September 30,
		2014¹	2013¹		2014		2013
	Dividend yield	-	-		0.00%		0.00%
	Expected volatility	-	-		42.40%		47.90%
	Risk-free interest rate	-	-		1.60%		0.90%
	Expected term	-	-		5.8 Years		5.7 Years
	1 No options were granted during the three-months ended September 30, 2014 and 2013.
	Expected Volatility: The Company uses historical volatility as it provides a reasonable estimate of the expected volatility. Historical volatility is based on the most recent volatility of the stock price over a period of time equivalent to the expected term of the option.
	Risk-Free Interest Rate: The risk-free interest rate is based on the U.S. Treasury zero coupon yield curve in effect at the time of grant for the expected term of the option.
	Expected Term: The Company’s expected term represents the weighted-average period that the Company’s stock options are expected to be outstanding. The expected term is based on expected time to post-vesting exercise of options by employees. The Company uses historical exercise patterns of previously granted options to derive employee behavioral patterns used to forecast expected exercise patterns.
	The following table summarizes the Company’s activities with respect to its stock option plans as follows:
						Weighted-
			Weighted-			Average
			Average			Remaining
		Number of	Exercise			Contractual
	Options	Shares (In	Price Per			Term (In		Aggregate
		thousands)	Share			years)		Intrinsic Value
	Outstanding at January 1, 2014	12,973	$	15.7		3.7		$	675,595
	Granted 01/01/14 - 03/31/14	689	$	70.06
	Granted 04/01/14 - 06/30/14	104	$	69.15
	Granted 07/01/14 - 09/30/14	-	$	-
	Exercised	-686	$	21.95
	Cancelled or forfeited	-106	$	45.32
	Outstanding at September 30, 2014	12,974	$	18.44		3.3		$	950,080
	Vested and expected to vest in the future at September 30, 2014	12,574	$	17.22		3		$	936,106
	Exercisable at September 30, 2014	10,215	$	9.9		2		$	835,288
	No option awards were granted during the three-months ended September 30, 2014 and 2013. The weighted-average grant-date fair value of options granted during the nine-months ended September 30, 2014 and 2013 was $29.33 per share and $22.44 per share, respectively. The total intrinsic value of options exercised during the three-months ended September 30, 2014 and 2013 was $25.4 million and $3.3 million, respectively. The total intrinsic value of options exercised during the nine-months ended September 30, 2014 and 2013 was $40.4 million and $87.6 million, respectively.
	Cash received from option exercises under all plans for the three-months ended September 30, 2014 and 2013 was approximately $7.3 million and $1.9 million, respectively. Cash received from option exercises under all plans for the nine-months ended September 30, 2014 and 2013 was approximately $15.0 million and $18.2 million, respectively.
	At September 30, 2014, there was $46.2 million of total unrecognized compensation expense related to non-vested options granted to employees under the Company’s share-based payment plans. That cost is expected to be recognized over a weighted-average period of 2.5 years.
	Restricted Stock Awards and Restricted Stock Units
	Stock-based compensation cost for restricted stock awards and restricted stock units is measured based on the closing fair market value of the Company’s common stock at the date of grant. In the event that the Company has the option and intent to settle a restricted stock unit in cash, the award is classified as a liability and revalued at each balance sheet date.
	The following table summarizes the Company’s activities with respect to non-vested restricted stock awards and non-vested restricted stock units as follows:
			Weighted
		Number of	Average
		Shares (in	Grant-Date
		thousands)	Fair Value
	Non-vested at January 1, 2014	391	$	49.27
	Granted 01/01/14 - 03/31/14	-	$	-
	Granted 04/01/14 - 06/30/14	10	$	69
	Granted 07/01/14 - 09/30/14	-	$	-
	Vested	-237	$	44.11
	Forfeited/cancelled	-13	$	51.15
	Non-vested at September 30, 2014	151	$	58.56
	No restricted stock awards or restricted stock units were granted during the three-months ended September 30, 2014 and 2013. The weighted-average grant-date fair value of restricted stock units and restricted stock awards granted during the nine-months ended September 30, 2014 and 2013 was $69.00 and $53.25 per share, respectively. As of September 30, 2014, 0.1 million of restricted stock units and restricted stock awards are expected to vest over their respective terms.
	At September 30, 2014, total unrecognized compensation expense relating to non-vested restricted stock awards and non-vested restricted stock units was $6.5 million, which is expected to be recognized over a weighted-average period of 2.4 years.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2014
INCOME TAXES	'
INCOME TAXES	'
	15.                            INCOME TAXES
	The following is a roll-forward of the Company’s total gross unrecognized tax benefits, not including interest and penalties, for the nine-months ended September 30, 2014:
		Gross Unrecognized Tax
		Benefits
	Balance at December 31, 2013	$	935
	Additions for tax positions related to the current year	-
	Additions for tax positions related to the prior year	-
	Decreases related to settlement with taxing authority	-
	Balance at September 30, 2014	$	935
	The Company recognizes accrued interest and penalties related to unrecognized tax benefits in the provision for income taxes in the Company’s condensed consolidated financial statements. As of September 30, 2014, the Company had accrued approximately $0.4 million in interest and penalties related to unrecognized tax benefits. If the Company were to prevail on all uncertain tax positions, the resultant impact on the Company’s effective tax rate would not be significant. It is expected that the change in the amount of unrecognized tax benefits within the next 12 months will not be significant.
	The Company is subject to U.S. federal income tax as well as to income tax in multiple state and foreign jurisdictions.
	On March 8, 2013, the Internal Revenue Service (“IRS”) began its examination of the Company’s U.S. federal income tax returns for the years ended December 31, 2010 and 2011. The Company is also in various stages of examination with certain states. The 2012 and 2013 U.S. federal income tax returns are subject to IRS examination. State income tax returns are subject to examination for the 2010 through 2013 tax years.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2014
EARNINGS PER SHARE	'
EARNINGS PER SHARE	'
	16.                            EARNINGS PER SHARE
	A reconciliation of the weighted-average shares used in the basic and diluted earnings per common share computations is presented below:
		Three-Months Ended		Nine-Months Ended
		September 30,		September 30,
		2014	2013	2014	2013
	Weighted-average shares outstanding:
	Basic	167,346	167,457	167,116	166,483
	Dilutive securities	6,924	6,491	6,900	6,861
	Diluted	174,270	173,948	174,016	173,344
	For the three-months ended September 30, 2014 and 2013, options and awards outstanding totaling 0.8 million shares and 1.5 million shares, respectively, were excluded from the calculations as their effect would have been antidilutive.  For the nine-months ended September 30, 2014 and 2013, options and awards outstanding totaling 0.8 million shares and 1.2 million shares, respectively, were excluded from the calculations as their effect would have been antidilutive.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2014
SEGMENT INFORMATION	'
SEGMENT INFORMATION	'
	17.                            SEGMENT INFORMATION
	The Company has two operating and reportable segments, namely Direct Store Delivery (“DSD”), whose principal products comprise energy drinks, and Warehouse (“Warehouse”), whose principal products comprise juice-based and soda beverages.  The DSD segment develops, markets and sells products primarily through an exclusive distributor network, whereas the Warehouse segment develops, markets and sells products primarily direct to retailers. Corporate and unallocated amounts that do not relate to DSD or Warehouse segments have been allocated to “Corporate & Unallocated.”
	The net revenues derived from the DSD and Warehouse segments and other financial information related thereto are as follows:
		Three-Months Ended September 30, 2014
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	609,938	$	26,034	$	-	$	635,972
	Contribution margin*	232,666		604		-		233,270
	Corporate and unallocated expenses	-		-		-43,363		-43,363
	Operating income							189,907
	Other income (expense)	231		-		-1,269		-1,038
	Income before provision for income taxes							188,869
	Depreciation and amortization	-4,626		-85		-1,419		-6,130
		Three-Months Ended September 30, 2013
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	566,768	$	23,654	$	-	$	590,422
	Contribution margin*	194,915		-2,193		-		192,722
	Corporate and unallocated expenses	-		-		-41,293		-41,293
	Operating income							151,429
	Other income (expense)	180		-		-886		-706
	Income before provision for income taxes							150,723
	Depreciation and amortization	-5,069		-78		-961		-6,108
	*Contribution margin is defined as gross profit less certain operating expenses deemed by management to be directly attributable to the respective reportable segment. Contribution margin is used by management as a key indicator of reportable segment profitability.
	Revenue is derived from sales to external customers.  Operating expenses that pertain to each segment are allocated to the appropriate segment.
	Corporate and unallocated expenses were $43.4 million for the three-months ended September 30, 2014 and included $21.9 million of payroll costs, of which $7.4 million was attributable to stock-based compensation expense (see Note 14, “Stock-Based Compensation”), $12.7 million of professional service expenses, including accounting and legal costs and $8.8 million of other operating expenses.  Corporate and unallocated expenses were $41.3 million for the three-months ended September 30, 2013 and included $19.8 million of payroll costs, of which $7.2 million was attributable to stock-based compensation expense (see Note 14, “Stock-Based Compensation”), $10.9 million attributable to professional service expenses, including accounting and legal costs, and $10.6 million attributable to other operating expenses.
	Coca-Cola Refreshments USA Inc. (“CCR”), a customer of the DSD segment, accounted for approximately 28% and 29% of the Company’s net sales for the three-months ended September 30, 2014 and 2013, respectively.
	Net sales to customers outside the United States amounted to $136.3 million and $121.1 million for the three-months ended September 30, 2014 and 2013, respectively.
	The net revenues derived from the DSD and Warehouse segments and other financial information related thereto are as follows:
		Nine-Months Ended September 30, 2014
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	1,784,398	$	74,903	$	-	$	1,859,301
	Contribution margin*	675,281		2,221		-		677,502
	Corporate and unallocated expenses	-		-		-122,918		-122,918
	Operating income							554,584
	Other income (expense)	529		-1		-1,235		-707
	Income before provision for income taxes							553,877
	Depreciation and amortization	-14,588		-248		-4,288		-19,124
		Nine-Months Ended September 30, 2013
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	1,627,936	$	77,643	$	-	$	1,705,579
	Contribution margin*	548,906		-682		-		548,224
	Corporate and unallocated expenses	-		-		-110,064		-110,064
	Operating income							438,160
	Other income (expense)	468		-1		-6,476		-6,009
	Income before provision for income taxes							432,151
	Depreciation and amortization	-14,091		-201		-2,152		-16,444
	*Contribution margin is defined as gross profit less certain operating expenses deemed by management to be directly attributable to the respective reportable segment. Contribution margin is used by management as a key indicator of reportable segment profitability.
	Revenue is derived from sales to external customers.  Operating expenses that pertain to each segment are allocated to the appropriate segment.
	Corporate and unallocated expenses were $122.9 million for the nine-months ended September 30, 2014 and included $64.6 million of payroll costs, of which $22.5 million was attributable to stock-based compensation expense (see Note 14, “Stock-Based Compensation”), $33.9 million of professional service expenses, including accounting and legal costs and $24.4 million of other operating expenses.  Corporate and unallocated expenses were $110.1 million for the nine-months ended September 30, 2013 and included $60.6 million of payroll costs, of which $21.6 million was attributable to stock-based compensation expense (see Note 14, “Stock-Based Compensation”), $27.9 million attributable to professional service expenses, including accounting and legal costs, and $21.6 million attributable to other operating expenses.
	Coca-Cola Refreshments USA Inc. (“CCR”), a customer of the DSD segment, accounted for approximately 29% of the Company’s net sales for both the nine-months ended September 30, 2014 and 2013.
	Net sales to customers outside the United States amounted to $400.4 million and $354.9 million for the nine-months ended September 30, 2014 and 2013, respectively.
	The Company’s net sales by product line were as follows:
		Three-Months Ended				Nine-Months Ended
		September 30,				September 30,
	Product Line	2014		2013		2014		2013
	Energy drinks	$	591,358	$	548,109	$	1,730,602	$	1,577,034
	Non-carbonated (primarily juice based beverages and Peace Tea® iced teas)	33,626		30,622		94,698		94,760
	Carbonated (primarily soda beverages)	7,216		8,067		22,756		22,732
	Other	3,772		3,624		11,245		11,053
		$	635,972	$	590,422	$	1,859,301	$	1,705,579

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2014
RELATED PARTY TRANSACTIONS	'
RELATED PARTY TRANSACTIONS	'
	18.                            RELATED PARTY TRANSACTIONS
	Two directors and officers of the Company and their families are principal owners of a company that provides promotional materials to the Company. Expenses incurred with such company in connection with promotional materials purchased during the three-months ended September 30, 2014 and 2013 were $0.3 million and $0.1 million, respectively. Expenses incurred with such company in connection with promotional materials purchased during the nine-months ended September 30, 2014 and 2013 were $0.5 million and $0.4 million, respectively.

INVESTMENTS_Tables

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2014
INVESTMENTS	'
Summary of investments in held-to-maturity, available-for-sale and trading securities	'
	September 30, 2014	Amortized Cost		Gross		Gross		Fair		Continuous		Continuous
				Unrealized		Unrealized		Value		Unrealized		Unrealized
				Holding		Holding				Loss Position		Loss Position
				Gains		Losses				less than 12		greater than 12
										Months		Months
	Held-to-Maturity
	Short-term:
	Certificates of deposit	$	2,504	$	-	$	-	$	2,504	$	-	$	-
	Commercial paper	1,000		-		-		1,000		-		-
	Municipal securities	579,695		123		-		579,818		-		-
	Long-term:
	Municipal securities	28,419		4		-		28,423		-		-
	Total	$	611,618	$	127	$	-	611,745		$	-	$	-
	Trading
	Short-term:
	Auction rate securities							4,842
	Long-term:
	Auction rate securities							-
	Total							$	616,587
	December 31, 2013	Amortized Cost		Gross		Gross		Fair		Continuous		Continuous
				Unrealized		Unrealized		Value		Unrealized		Unrealized
				Holding		Holding				Loss Position		Loss Position
				Gains		Losses				less than 12		greater than 12
										Months		Months
	Held-to-Maturity
	Short-term:
	Certificates of deposit	$	22,045	$	-	$	-	$	22,045	$	-	$	-
	Commercial paper	5,991		-		-		5,991		-		-
	Municipal securities	367,819		48		-		367,867		-		-
	Total	$	395,855	$	48	$	-	395,903		$	-	$	-
	Trading
	Short-term:
	Auction rate securities							6,392
	Long-term:
	Auction rate securities							9,792
	Total							$	412,087
Schedule of net gain recognized through earnings on trading securities	'
		Three-Months Ended				Nine-Months Ended
		September 30,				September 30,
		2014		2013		2014		2013
	Gain on trading securities sold	$	630	$	140	$	900	$	140
	Gain (loss) on trading securities held	18		71		-167		468
	Gain on trading securites	$	648	$	211	$	733	$	608
Summarizes the underlying contractual maturities of the Company's investments	'
		September 30, 2014				December 31, 2013
		Amortized Cost		Fair Value		Amortized Cost		Fair Value
	Less than 1 year:
	Certificates of deposit	$	2,504	$	2,504	$	22,045	$	22,045
	Commercial paper	1,000		1,000		5,991		5,991
	Municipal securities	579,695		579,818		367,819		367,867
	Due 1 - 10 years:
	Municipal securities	28,419		28,423		-		-
	Due 11 - 20 years:
	Auction rate securities	4,842		4,842		11,102		11,102
	Due 21 - 30 years:
	Auction rate securities	-		-		5,082		5,082
	Total	$	616,460	$	616,587	$	412,039	$	412,087

FAIR_VALUE_OF_CERTAIN_FINANCIA1

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2014
FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES	'
Schedule of financial assets and liabilities recorded at fair value on a recurring basis	'
	September 30, 2014	Level 1			Level 2			Level 3			Total
	Cash	$	216,147		$	-		$	-		$	216,147
	Money market funds	150,533			-			-			150,533
	Certificates of deposit	-			2,504			-			2,504
	Commercial paper	-			1,000			-			1,000
	Municipal securities	-			649,757			-			649,757
	Auction rate securities	-			-			4,842			4,842
	Put option related to auction rate securities	-			-			320			320
	Foreign currency derivatives	-			32			-			32
	Total	$	366,680		$	653,293		$	5,162		$	1,025,135
	Amounts included in:
	Cash and cash equivalents	$	366,680		$	41,643		$	-		$	408,323
	Short-term investments	-			583,199			4,842			588,041
	Accounts receivable, net	-			159			-			159
	Investments	-			28,419			-			28,419
	Prepaid expenses and other current assets	-			-			320			320
	Other assets	-			-			-			-
	Accrued liabilities	-			(127		)	-			(127		)
	Total	$	366,680		$	653,293		$	5,162		$	1,025,135
	December 31, 2013	Level 1			Level 2			Level 3			Total
	Cash	$	139,300		$	-		$	-		$	139,300
	Money market funds	60,102			-			-			60,102
	Certificates of deposit	-			22,045			-			22,045
	Commercial paper	-			5,991			-			5,991
	Municipal securities	-			379,766			-			379,766
	Auction rate securities	-			-			16,184			16,184
	Put option related to auction rate securities	-			-			1,092			1,092
	Total	$	199,402		$	407,802		$	17,276		$	624,480
	Amounts included in:
	Cash and cash equivalents	$	199,402		$	11,947		$	-		$	211,349
	Short-term investments	-			395,855			6,392			402,247
	Investments	-			-			9,792			9,792
	Prepaid expenses and other current assets	-			-			486			486
	Other assets	-			-			606			606
	Total	$	199,402		$	407,802		$	17,276		$	624,480
Schedule of quantitative information related to the significant unobservable inputs utilized in Level 3 recurring fair value measurements	'
	The following table presents quantitative information related to the significant unobservable inputs utilized in the Company’s Level 3 recurring fair value measurements as of September 30, 2014.
		Valuation Technique		Unobservable Input		Range (Weighted-Average)
	Auction Rate Securities:
	Trading	Discounted cash flow		Maximum rate probability		0.70%-2.81% (2.33%)
				Principal returned probability		85.10%-94.30% (87.03%)
				Default probability		4.46%-12.36% (10.64%)
				Liquidity risk		3.00%-3.00% (3.00%)
				Recovery rate		60-60 (60)
	Put Options	Discounted cash flow		Counterparty risk		0.43%-0.54% (0.46%)
Summary of changes in fair value of the Company's Level 3 financial assets	'
		Three-Months Ended September 30, 2014								Three-Months Ended September 30, 2013
		Auction				Put Options				Auction				Put Options
		Rate								Rate
		Securities								Securities
	Opening Balance	$		12,819		$	994			$		17,762		$	1,686
	Transfers into Level 3	-				-				-				-
	Transfers out of Level 3	-				-				-				-
	Total gains (losses) for the period:
	Included in earnings	648				-674				211				-167
	Included in other comprehensive income	-				-				-				-
	Settlements	-8,625				-				-1,250				-
	Closing Balance	$		4,842		$	320			$		16,723		$	1,519
		Nine-Months Ended								Nine-Months Ended
		September 30, 2014								September 30, 2013
		Auction				Put Options				Auction				Put Options
		Rate								Rate
		Securities								Securities
	Opening Balance	$	16,184			$		1,092		$	23,156			$	1,929
	Transfers into Level 3	-				-				-				-
	Transfers out of Level 3	-				-				-				-
	Total gains (losses) for the period:
	Included in earnings	732				-772				3,091				-410
	Included in other comprehensive income	-				-				-2,483				-
	Settlements	-12,074				-				-7,041				-
	Closing Balance	$	4,842			$		320		$	16,723			$	1,519

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	9 Months Ended
	Sep. 30, 2014
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	'
Schedule of notional amount and fair value of all outstanding foreign currency derivative instruments in the condensed consolidated balance sheets	'
		September 30, 2014
	Derivatives not designated as	Notional			Fair			Balance Sheet Location
	hedging instruments under	Amount			Value
	FASB ASC 815-20
	Assets:
	Foreign currency exchange contracts:
	Receive USD/pay AUD	$	9,170		$	2		Accounts receivable, net
	Receive USD/pay JPY	15,414			39			Accounts receivable, net
	Receive USD/pay ZAR	13,169			107			Accounts receivable, net
	Receive USD/pay CLP	2,069			8			Accounts receivable, net
	Receive USD/pay COP	2,225			3			Accounts receivable, net
	Liabilities:
	Foreign currency exchange contracts:
	Receive EUR/pay USD	$	12,808		$	-50		Accrued liabilities
	Receive CAD/pay USD	13,444			-70			Accrued liabilities
	Receive USD/pay MXN	3,279			-7			Accrued liabilities
Schedule of net losses on derivative instruments in the condensed consolidated statements of income	'
				Amount of loss
				recognized in income on
				derivatives
				Three-months ended
	Derivatives not designated as	Location of loss		September 30,			September 30,
	hedging instruments under	recognized in income on		2014			2013
	FASB ASC 815-20	derivatives
	Foreign currency exchange contracts	Interest and other income (expense), net		$	960		$	-
				Amount of loss
				recognized in income on
				derivatives
				Nine-months ended
	Derivatives not designated as	Location of loss		September 30,			September 30,
	hedging instruments under	recognized in income on		2014			2013
	FASB ASC 815-20	derivatives
	Foreign currency exchange contracts	Interest and other income (expense), net		$	194		$	-

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2014
INVENTORIES	'
Schedule of inventories	'
		September 30,		December 31,
		2014		2013
	Raw materials	$	63,865	$	68,088
	Finished goods	141,584		153,361
		$	205,449	$	221,449

PROPERTY_AND_EQUIPMENT_Net_Tab

PROPERTY AND EQUIPMENT, Net (Tables)	9 Months Ended
	Sep. 30, 2014
PROPERTY AND EQUIPMENT, Net	'
Schedule of property and equipment	'
		September 30,		December 31,
		2014		2013
	Land	$	5,382	$	5,382
	Leasehold improvements	2,791		2,222
	Furniture and fixtures	3,451		3,474
	Office and computer equipment	14,899		14,135
	Computer software	563		791
	Equipment	73,614		62,552
	Buildings	38,382		33,468
	Vehicles	29,351		30,442
		168,433		152,466
	Less: accumulated depreciation and amortization	-79,946		-64,323
		$	88,487	$	88,143

INTANGIBLES_Net_Tables

INTANGIBLES, Net (Tables)	9 Months Ended
	Sep. 30, 2014
INTANGIBLES, Net	'
Schedule of intangibles	'
		September 30,		December 31,
		2014		2013
	Amortizing intangibles	$	232	$	1,076
	Accumulated amortization	-50		-590
		182		486
	Non-amortizing intangibles	48,918		65,288
		$	49,100	$	65,774

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2014
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
Changes in accumulated other comprehensive loss by component, after tax	'
		Currency
		Translation
		Losses
	Balance at December 31, 2013	$	(1,233	)
	Other comprehensive loss before reclassifications	(5,104		)
	Amounts reclassified from accumulated other comprehensive loss	-
	Net current-period other comprehensive loss	(5,104		)
	Balance at September 30, 2014	$	(6,337	)

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2014
STOCK-BASED COMPENSATION	'
Schedule of weighted-average assumptions used to estimate the fair value of options granted	'
		Three-Months Ended September 30,			Nine-Months Ended September 30,
		2014¹	2013¹		2014		2013
	Dividend yield	-	-		0.00%		0.00%
	Expected volatility	-	-		42.40%		47.90%
	Risk-free interest rate	-	-		1.60%		0.90%
	Expected term	-	-		5.8 Years		5.7 Years
	1 No options were granted during the three-months ended September 30, 2014 and 2013.
Summary of activities with respect to its stock option plans	'
						Weighted-
			Weighted-			Average
			Average			Remaining
		Number of	Exercise			Contractual
	Options	Shares (In	Price Per			Term (In		Aggregate
		thousands)	Share			years)		Intrinsic Value
	Outstanding at January 1, 2014	12,973	$	15.7		3.7		$	675,595
	Granted 01/01/14 - 03/31/14	689	$	70.06
	Granted 04/01/14 - 06/30/14	104	$	69.15
	Granted 07/01/14 - 09/30/14	-	$	-
	Exercised	-686	$	21.95
	Cancelled or forfeited	-106	$	45.32
	Outstanding at September 30, 2014	12,974	$	18.44		3.3		$	950,080
	Vested and expected to vest in the future at September 30, 2014	12,574	$	17.22		3		$	936,106
	Exercisable at September 30, 2014	10,215	$	9.9		2		$	835,288
Summary of activities with respect to non-vested restricted stock awards and non-vested restricted stock units	'
			Weighted
		Number of	Average
		Shares (in	Grant-Date
		thousands)	Fair Value
	Non-vested at January 1, 2014	391	$	49.27
	Granted 01/01/14 - 03/31/14	-	$	-
	Granted 04/01/14 - 06/30/14	10	$	69
	Granted 07/01/14 - 09/30/14	-	$	-
	Vested	-237	$	44.11
	Forfeited/cancelled	-13	$	51.15
	Non-vested at September 30, 2014	151	$	58.56

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2014
INCOME TAXES	'
Schedule of roll-forward of the total gross unrecognized tax benefits, not including interest and penalties	'
		Gross Unrecognized Tax
		Benefits
	Balance at December 31, 2013	$	935
	Additions for tax positions related to the current year	-
	Additions for tax positions related to the prior year	-
	Decreases related to settlement with taxing authority	-
	Balance at September 30, 2014	$	935

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2014
EARNINGS PER SHARE	'
Schedule of reconciliation of the weighted average shares used in the basic and diluted earnings per common share computations	'
		Three-Months Ended		Nine-Months Ended
		September 30,		September 30,
		2014	2013	2014	2013
	Weighted-average shares outstanding:
	Basic	167,346	167,457	167,116	166,483
	Dilutive securities	6,924	6,491	6,900	6,861
	Diluted	174,270	173,948	174,016	173,344

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2014
SEGMENT INFORMATION	'
Schedule of net revenues and other financial information by segment	'
		Three-Months Ended September 30, 2014
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	609,938	$	26,034	$	-	$	635,972
	Contribution margin*	232,666		604		-		233,270
	Corporate and unallocated expenses	-		-		-43,363		-43,363
	Operating income							189,907
	Other income (expense)	231		-		-1,269		-1,038
	Income before provision for income taxes							188,869
	Depreciation and amortization	-4,626		-85		-1,419		-6,130
		Three-Months Ended September 30, 2013
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	566,768	$	23,654	$	-	$	590,422
	Contribution margin*	194,915		-2,193		-		192,722
	Corporate and unallocated expenses	-		-		-41,293		-41,293
	Operating income							151,429
	Other income (expense)	180		-		-886		-706
	Income before provision for income taxes							150,723
	Depreciation and amortization	-5,069		-78		-961		-6,108
	*Contribution margin is defined as gross profit less certain operating expenses deemed by management to be directly attributable to the respective reportable segment. Contribution margin is used by management as a key indicator of reportable segment profitability.
		Nine-Months Ended September 30, 2014
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	1,784,398	$	74,903	$	-	$	1,859,301
	Contribution margin*	675,281		2,221		-		677,502
	Corporate and unallocated expenses	-		-		-122,918		-122,918
	Operating income							554,584
	Other income (expense)	529		-1		-1,235		-707
	Income before provision for income taxes							553,877
	Depreciation and amortization	-14,588		-248		-4,288		-19,124
		Nine-Months Ended September 30, 2013
		DSD		Warehouse		Corporate and		Total
						Unallocated
	Net sales	$	1,627,936	$	77,643	$	-	$	1,705,579
	Contribution margin*	548,906		-682		-		548,224
	Corporate and unallocated expenses	-		-		-110,064		-110,064
	Operating income							438,160
	Other income (expense)	468		-1		-6,476		-6,009
	Income before provision for income taxes							432,151
	Depreciation and amortization	-14,091		-201		-2,152		-16,444
	*Contribution margin is defined as gross profit less certain operating expenses deemed by management to be directly attributable to the respective reportable segment. Contribution margin is used by management as a key indicator of reportable segment profitability.
Schedule of net sales by product line	'
		Three-Months Ended				Nine-Months Ended
		September 30,				September 30,
	Product Line	2014		2013		2014		2013
	Energy drinks	$	591,358	$	548,109	$	1,730,602	$	1,577,034
	Non-carbonated (primarily juice based beverages and Peace Tea® iced teas)	33,626		30,622		94,698		94,760
	Carbonated (primarily soda beverages)	7,216		8,067		22,756		22,732
	Other	3,772		3,624		11,245		11,053
		$	635,972	$	590,422	$	1,859,301	$	1,705,579

ACQUISITIONS_AND_DIVESTITURES_

ACQUISITIONS AND DIVESTITURES (Details) (Coca-Cola Transaction Asset Transfer Agreement, Forecast, USD $)	0 Months Ended
	Aug. 14, 2014
	item
Coca-Cola	'
ACQUISITIONS AND DIVESTITURES	'
Net cash payment	2,150,000,000
Amount held in escrow	625,000,000
NewCo	'
ACQUISITIONS AND DIVESTITURES	'
Number of shares into which each outstanding common share is converted in the merger	1
NewCo | Coca-Cola	'
ACQUISITIONS AND DIVESTITURES	'
Ownership interest (as a percent)	16.70%
Number of individuals who can be nominated as Board of Directors by counterparty as right under agreement	2
Reduced number of individuals who can be nominated as Board of Directors by counterparty under specific conditions	1
Term in which number of individuals who can be nominated as Board of Directors by counterparty will be reduced	'36 months
Minimum ownership interest held when number of individuals who can be nominated as Board of Directors by counterparty will be reduced (as a percent)	20.00%

INVESTMENTS_Details

INVESTMENTS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Held to Maturity and Available-for-sale	'	'
Held to maturity and available-for-sale securities, Amortized Cost	$611,618	$395,855
Held to maturity and available-for-sale securities, Gross Unrealized Holding Gains	127	48
Held to maturity and available-for-sale securities, Fair Value	611,745	395,903
Held to Maturity, Available-for-sale, and Trading	'	'
Total Fair Value	616,587	412,087
Short-term | Certificates of deposit	'	'
Held-to-Maturity	'	'
Amortized Cost	2,504	22,045
Fair Value	2,504	22,045
Short-term | Commercial paper	'	'
Held-to-Maturity	'	'
Amortized Cost	1,000	5,991
Fair Value	1,000	5,991
Short-term | Municipal securities	'	'
Held-to-Maturity	'	'
Amortized Cost	579,695	367,819
Gross Unrealized Holding Gains	123	48
Fair Value	579,818	367,867
Short-term | Auction rate securities	'	'
Trading	'	'
Fair Value	4,842	6,392
Long-term | Municipal securities	'	'
Held-to-Maturity	'	'
Amortized Cost	28,419	'
Gross Unrealized Holding Gains	4	'
Fair Value	28,423	'
Long-term | Auction rate securities	'	'
Trading	'	'
Fair Value	'	$9,792

INVESTMENTS_Details_2

INVESTMENTS (Details 2) (USD $)	12 Months Ended	3 Months Ended		9 Months Ended
	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
		Auction rate securities	Auction rate securities	Auction rate securities	Auction rate securities
INVESTMENTS	'	'	'	'	'
Realized gains on the sale of available-for-sale investments	$2,500,000	'	'	'	'
Investments	'	'	'	'	'
Gain on trading securities sold	'	630,000	140,000	900,000	140,000
Gain (loss) on trading securities held	'	18,000	71,000	-167,000	468,000
Gain on trading securities	'	$648,000	$211,000	$733,000	$608,000

INVESTMENTS_Details_3

INVESTMENTS (Details 3) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	$616,460	$412,039
Fair Value	616,587	412,087
Certificates of deposit | Less than 1 year	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	2,504	22,045
Fair Value	2,504	22,045
Commercial paper | Less than 1 year	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	1,000	5,991
Fair Value	1,000	5,991
Municipal securities | Less than 1 year	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	579,695	367,819
Fair Value	579,818	367,867
Municipal securities | Due 1 - 10 years	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	28,419	'
Fair Value	28,423	'
Auction rate securities | Due 11 - 20 years	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	4,842	11,102
Fair Value	4,842	11,102
Auction rate securities | Due 21 - 30 years	'	'
Disclosure of underlying contractual maturities of investments	'	'
Amortized Cost	'	5,082
Fair Value	'	$5,082

FAIR_VALUE_OF_CERTAIN_FINANCIA2

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Level 1	'	'
Fair value of certain assets	'	'
Cash	$216,147	$139,300
Assets measured at fair value	366,680	199,402
Level 1 | Money market funds	'	'
Fair value of certain assets	'	'
Assets measured at fair value	150,533	60,102
Level 2	'	'
Fair value of certain assets	'	'
Assets measured at fair value	653,293	407,802
Level 2 | Foreign currency exchange contracts	'	'
Fair value of certain assets	'	'
Foreign currency derivatives	32	'
Level 2 | Certificates of deposit	'	'
Fair value of certain assets	'	'
Assets measured at fair value	2,504	22,045
Level 2 | Commercial paper	'	'
Fair value of certain assets	'	'
Assets measured at fair value	1,000	5,991
Level 2 | Municipal securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	649,757	379,766
Level 3	'	'
Fair value of certain assets	'	'
Assets measured at fair value	5,162	17,276
Level 3 | Auction rate securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	4,842	16,184
Level 3 | Put option related to auction rate securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	320	1,092
Total fair value	'	'
Fair value of certain assets	'	'
Cash	216,147	139,300
Assets measured at fair value	1,025,135	624,480
Total fair value | Foreign currency exchange contracts	'	'
Fair value of certain assets	'	'
Foreign currency derivatives	32	'
Total fair value | Money market funds	'	'
Fair value of certain assets	'	'
Assets measured at fair value	150,533	60,102
Total fair value | Certificates of deposit	'	'
Fair value of certain assets	'	'
Assets measured at fair value	2,504	22,045
Total fair value | Commercial paper	'	'
Fair value of certain assets	'	'
Assets measured at fair value	1,000	5,991
Total fair value | Municipal securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	649,757	379,766
Total fair value | Auction rate securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	4,842	16,184
Total fair value | Put option related to auction rate securities	'	'
Fair value of certain assets	'	'
Assets measured at fair value	$320	$1,092

FAIR_VALUE_OF_CERTAIN_FINANCIA3

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 2) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Fair value amounts included in the carrying value of	'	'	'	'
Cash and cash equivalents	$408,323	$211,349	$287,019	$222,514
Short-term investments	588,041	402,247	'	'
Investments	28,419	9,792	'	'
Asset transfers between Level 1 and Level 2 measurements	0	0	'	'
Level 1	'	'	'	'
Fair value amounts included in the carrying value of	'	'	'	'
Cash and cash equivalents	366,680	199,402	'	'
Total	366,680	199,402	'	'
Level 2	'	'	'	'
Fair value amounts included in the carrying value of	'	'	'	'
Cash and cash equivalents	41,643	11,947	'	'
Short-term investments	583,199	395,855	'	'
Accounts receivable, net	159	'	'	'
Investments	28,419	'	'	'
Accrued liabilities	-127	'	'	'
Total	653,293	407,802	'	'
Level 3	'	'	'	'
Fair value amounts included in the carrying value of	'	'	'	'
Short-term investments	4,842	6,392	'	'
Investments	'	9,792	'	'
Prepaid expenses and other current assets	320	486	'	'
Other assets	'	606	'	'
Total	5,162	17,276	'	'
Total fair value	'	'	'	'
Fair value amounts included in the carrying value of	'	'	'	'
Cash and cash equivalents	408,323	211,349	'	'
Short-term investments	588,041	402,247	'	'
Accounts receivable, net	159	'	'	'
Investments	28,419	9,792	'	'
Prepaid expenses and other current assets	320	486	'	'
Other assets	'	606	'	'
Accrued liabilities	-127	'	'	'
Total	$1,025,135	$624,480	'	'

FAIR_VALUE_OF_CERTAIN_FINANCIA4

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 3) (Discounted cash flow, Level 3, Assets at fair value on recurring basis)	9 Months Ended
	Sep. 30, 2014
Auction Rate Securities: Trading | Minimum	'
Quantitative information related to the significant unobservable inputs	'
Maximum rate probability (as a percent)	0.70%
Principal returned probability (as a percent)	85.10%
Default probability (as a percent)	4.46%
Liquidity risk (as a percent)	3.00%
Recovery rate (as a percent)	60.00%
Auction Rate Securities: Trading | Maximum	'
Quantitative information related to the significant unobservable inputs	'
Maximum rate probability (as a percent)	2.81%
Principal returned probability (as a percent)	94.30%
Default probability (as a percent)	12.36%
Liquidity risk (as a percent)	3.00%
Recovery rate (as a percent)	60.00%
Auction Rate Securities: Trading | Weighted Average	'
Quantitative information related to the significant unobservable inputs	'
Maximum rate probability (as a percent)	2.33%
Principal returned probability (as a percent)	87.03%
Default probability (as a percent)	10.64%
Liquidity risk (as a percent)	3.00%
Recovery rate (as a percent)	60.00%
Put Options | Minimum	'
Quantitative information related to the significant unobservable inputs	'
Counterparty risk (as a percent)	0.43%
Put Options | Maximum	'
Quantitative information related to the significant unobservable inputs	'
Counterparty risk (as a percent)	0.54%
Put Options | Weighted Average	'
Quantitative information related to the significant unobservable inputs	'
Counterparty risk (as a percent)	0.46%

FAIR_VALUE_OF_CERTAIN_FINANCIA5

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 4) (USD $)

Sep. 30, 2014

Dec. 31, 2013

Sep. 30, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Jun. 30, 2011

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2014

Sep. 30, 2013

Sep. 30, 2014

Sep. 30, 2013

Oct. 01, 2013

Jul. 01, 2013

Auction rate securities

2011 ARS Agreement

2011 ARS Agreement

2011 ARS Agreement

2011 ARS Agreement

2011 ARS Agreement

Put option related to auction rate securities

2011 Put Option

2011 Put Option

2011 Put Option

2011 Put Option

2011 Put Option

2011 Put Option

Subsequent event

Maximum

Maximum

ARS Agreement

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Face value of investments

'

'

$5,200,000

'

'

'

'

'

'

'

'

'

'

'

'

Impairment of investments, trading securities

'

'

400,000

'

'

'

'

'

'

'

'

'

'

'

'

Amortized Cost

616,460,000

412,039,000

4,800,000

'

'

'

'

'

'

'

'

'

'

'

'

Trading auction rate securities, in short-term and long-term investments

'

'

4,800,000

'

'

'

'

'

'

'

'

'

'

'

'

Amount of securities of par value

'

'

'

'

'

'

24,500,000

'

'

'

'

'

'

1,000,000

1,000,000

Redemption of investment securities through the exercise of the put option

'

'

'

'

'

'

'

'

12,100,000

'

'

'

'

'

'

Redemption of investment securities at par through normal market channels

'

'

'

2,300,000

1,300,000

3,700,000

'

1,000,000

'

'

'

'

'

'

'

Fair market value of investments

'

'

'

'

'

'

'

'

'

300,000

'

300,000

'

'

'

Resulted (loss) gain on revaluation of investment securities included in other income (expense)

'

'

'

'

'

'

'

'

'

($30,000)

($40,000)

($40,000)

$2,700,000

'

'

FAIR_VALUE_OF_CERTAIN_FINANCIA6

FAIR VALUE OF CERTAIN FINANCIAL ASSETS AND LIABILITIES (Details 5) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Auction rate securities	'	'	'	'
Fair value of level 3 financial assets, roll forward	'	'	'	'
Balance at the beginning of the period	$12,819	$17,762	$16,184	$23,156
Total gains (losses) for the period: Included in earnings	648	211	732	3,091
Total gains (losses) for the period: Included in other comprehensive income	'	'	'	-2,483
Settlements	-8,625	-1,250	-12,074	-7,041
Balance at the end of the period	4,842	16,723	4,842	16,723
Put Options	'	'	'	'
Fair value of level 3 financial assets, roll forward	'	'	'	'
Balance at the beginning of the period	994	1,686	1,092	1,929
Total gains (losses) for the period: Included in earnings	-674	-167	-772	-410
Balance at the end of the period	$320	$1,519	$320	$1,519

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014
In Thousands, unless otherwise specified	item	Foreign currency exchange contracts	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments	Derivatives not designated as hedging instruments
		Maximum	Accounts receivables, net	Accounts receivables, net	Accounts receivables, net	Accounts receivables, net	Accounts receivables, net	Accrued liabilities	Accrued liabilities	Accrued liabilities
Derivative Instruments and Hedging Activities	'	'	'	'	'	'	'	'	'	'
Term of derivative instrument	'	'1 month	'	'	'	'	'	'	'	'
Notional Amount, Assets	'	'	$9,170	$15,414	$13,169	$2,069	$2,225	'	'	'
Notional Amount, Liabilities	'	'	'	'	'	'	'	12,808	13,444	3,279
Fair Value, Assets	'	'	2	39	107	8	3	'	'	'
Fair Value, Liabilities	'	'	'	'	'	'	'	($50)	($70)	($7)
Number of foreign exchange contract outstanding	0	'	'	'	'	'	'	'	'	'

DERIVATIVE_INSTRUMENTS_AND_HED3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Details 2) (Derivatives not designated as hedging instruments, Foreign currency exchange contracts, Interest and other income (expense), net, USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014
Derivatives not designated as hedging instruments | Foreign currency exchange contracts | Interest and other income (expense), net	'	'
Net losses on derivative instruments	'	'
Amount of loss recognized in income on derivatives	$960	$194

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
INVENTORIES	'	'
Raw materials	$63,865	$68,088
Finished goods	141,584	153,361
Inventories, net	$205,449	$221,449

PROPERTY_AND_EQUIPMENT_Net_Det

PROPERTY AND EQUIPMENT, Net (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Property and equipment, net	'	'
Property and equipment, gross	$168,433	$152,466
Less: accumulated depreciation and amortization	-79,946	-64,323
Property and equipment, net	88,487	88,143
Land	'	'
Property and equipment, net	'	'
Property and equipment, gross	5,382	5,382
Leasehold improvements	'	'
Property and equipment, net	'	'
Property and equipment, gross	2,791	2,222
Furniture and fixtures	'	'
Property and equipment, net	'	'
Property and equipment, gross	3,451	3,474
Office and computer equipment	'	'
Property and equipment, net	'	'
Property and equipment, gross	14,899	14,135
Computer software	'	'
Property and equipment, net	'	'
Property and equipment, gross	563	791
Equipment	'	'
Property and equipment, net	'	'
Property and equipment, gross	73,614	62,552
Building	'	'
Property and equipment, net	'	'
Property and equipment, gross	38,382	33,468
Vehicles	'	'
Property and equipment, net	'	'
Property and equipment, gross	$29,351	$30,442

INTANGIBLES_Net_Details

INTANGIBLES, Net (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Intangibles, Net	'	'	'	'	'
Amortizing intangibles	$232,000	'	$232,000	'	$1,076,000
Accumulated amortization	-50,000	'	-50,000	'	-590,000
Amortizing intangibles, net	182,000	'	182,000	'	486,000
Non-amortizing intangibles	48,918,000	'	48,918,000	'	65,288,000
Intangible, net	49,100,000	'	49,100,000	'	65,774,000
Weighted-average useful life	'	'	'16 years	'	'
Amortization expense	100,000	10,000	400,000	40,000	'
Non-amortizing intangibles held-for-sale	18,000,000	'	18,000,000	'	'
Amortizing intangibles held-for-sale, Net	$100,000	'	$100,000	'	'
Minimum	'	'	'	'	'
Intangibles, Net	'	'	'	'	'
Weighted-average useful life	'	'	'1 year	'	'
Maximum	'	'	'	'	'
Intangibles, Net	'	'	'	'	'
Weighted-average useful life	'	'	'25 years	'	'

DISTRIBUTION_AGREEMENTS_Detail

DISTRIBUTION AGREEMENTS (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
DISTRIBUTION AGREEMENTS	'	'	'	'
Distribution agreement, revenue recognition period	'	'	'20 years	'
Revenue recognized	$1.90	$2	$5.80	$6.40
Termination costs of prior distributors	($0.70)	$0.40	($0.20)	$10.70

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014
Commitments and Contingencies	'
Aggregate contractual obligations	$70.60
Aggregate operating lease commitments	13.3
Raw material items	'
Commitments and Contingencies	'
Purchase Commitments	$37
Period over which obligations will be paid	'1 year

COMMITMENTS_AND_CONTINGENCIES_1

COMMITMENTS AND CONTINGENCIES (Details 2) (USD $)	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2013	Oct. 17, 2012	Sep. 17, 2008
				Lawsuit in Superior Court by Wendy Crossland and Richard Fournier	Securities Litigation
				item	item
				oz
Commitments and contingencies	'	'	'	'	'
Age of the plaintiff's deceased daughter	'	'	'	'14 years	'
Number of 24 ounce energy drinks	'	'	'	2	'
Number of ounce energy drink	'	'	'	24	'
Number of days over which the energy drink was consumed	'	'	'	'2 days	'
Minimum amount of plaintiff claims for general damages	'	'	'	$25,000	'
Number of actions consolidated	'	'	'	'	2
Amount that Company has agreed to cause certain of its insurance carriers to pay into escrow account	'	16,250,000	'	'	'
Accrued loss contingencies	17,950,000	'	17,000,000	'	'
Receivables for insurance reimbursements	$16,250,000	'	$16,250,000	'	'

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013	Sep. 30, 2014
In Thousands, unless otherwise specified			Currency Translation Losses
Changes in accumulated other comprehensive (loss) income by component, after tax	'	'	'
Balance at the beginning of the period	($6,337)	($1,233)	($1,233)
Other comprehensive loss before reclassifications	'	'	-5,104
Net current-period other comprehensive loss	'	'	-5,104
Balance at the end of the period	($6,337)	($1,233)	($6,337)

TREASURY_STOCK_PURCHASE_Detail

TREASURY STOCK PURCHASE (Details) (USD $)	3 Months Ended	9 Months Ended		12 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2014	Sep. 30, 2014	Dec. 31, 2013	Apr. 07, 2013
			April 2013 Repurchase Plan	April 2013 Repurchase Plan	April 2013 Repurchase Plan
TREASURY STOCK PURCHASE	'	'	'	'	'
Maximum amount of common stock the board of directors authorized to repurchase	'	'	'	'	$200
Common stock repurchased (in shares)	'	'	0	951,000	'
Average purchase price (in dollars per share)	'	'	'	$56.98	'
Common stock repurchased	'	'	'	54.2	'
Number of shares repurchased of common stock from employees in lieu of cash or withholding taxes due	90,000	90,000	'	'	'
Cash payment for repurchase of common stock from employees in lieu of cash or withholding taxes due	$8.10	$8.10	'	'	'

STOCKBASED_COMPENSATION_Detail

STOCK-BASED COMPENSATION (Details) (USD $)	3 Months Ended				9 Months Ended		12 Months Ended
Share data in Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2013
Stock-based compensation	'	'	'	'	'	'	'
Stock-based compensation plans	'	'	'	'	2	'	'
Compensation expense on share-based plans	$7,400,000	'	'	$7,200,000	$22,500,000	$21,600,000	'
Stock options	'	'	'	'	'	'	'
Stock-based compensation	'	'	'	'	'	'	'
Excess tax benefit realized for tax deductions from non-qualified stock option exercises and disqualifying dispositions of incentive stock options	8,200,000	'	'	1,400,000	11,500,000	30,200,000	'
Weighted-average assumptions used to estimate the fair value of options granted	'	'	'	'	'	'	'
Dividend yield (as a percent)	'	'	'	'	0.00%	0.00%	'
Expected volatility (as a percent)	'	'	'	'	42.40%	47.90%	'
Risk-free interest rate (as a percent)	'	'	'	'	1.60%	0.90%	'
Expected term	'	'	'	'	'5 years 9 months 18 days	'5 years 8 months 12 days	'
Stock Options, Number of Shares	'	'	'	'	'	'	'
Balance at the beginning of the period (in shares)	'	'	12,973	'	12,973	'	'
Granted (in shares)	0	104	689	0	'	'	'
Exercised (in shares)	'	'	'	'	-686	'	'
Cancelled or forfeited (in shares)	'	'	'	'	-106	'	'
Balance at the end of the period (in shares)	12,974	'	'	'	12,974	'	12,973
Vested and expected to vest in the future at the end of the period (in shares)	12,574	'	'	'	12,574	'	'
Exercisable at the end of the period (in shares)	10,215	'	'	'	10,215	'	'
Stock options, Weighted-Average Exercise Price Per Share	'	'	'	'	'	'	'
Balance at the beginning of the period (in dollars per share)	'	'	$15.70	'	$15.70	'	'
Granted (in dollars per share)	'	$69.15	$70.06	'	'	'	'
Exercised (in dollars per share)	'	'	'	'	$21.95	'	'
Cancelled or forfeited (in dollars per share)	'	'	'	'	$45.32	'	'
Balance at the end of the period (in dollars per share)	$18.44	'	'	'	$18.44	'	$15.70
Vested and expected to vest in the future at the end of the period (in dollars per share)	$17.22	'	'	'	$17.22	'	'
Exercisable at the end of the period (in dollars per share)	$9.90	'	'	'	$9.90	'	'
Weighted-Average Remaining Contractual Term	'	'	'	'	'	'	'
Balance at the beginning of the period	'	'	'	'	'3 years 3 months 18 days	'	'3 years 8 months 12 days
Balance at the end of the period	'	'	'	'	'3 years 3 months 18 days	'	'3 years 8 months 12 days
Vested and expected to vest in the future at the end of the period	'	'	'	'	'3 years	'	'
Exercisable at the end of the period	'	'	'	'	'2 years	'	'
Aggregate Intrinsic Value	'	'	'	'	'	'	'
Balance at the beginning of the period	'	'	675,595,000	'	675,595,000	'	'
Balance at the end of the period	950,080,000	'	'	'	950,080,000	'	675,595,000
Vested and expected to vest in the future at the end of the period	936,106,000	'	'	'	936,106,000	'	'
Exercisable at the end of the period	$835,288,000	'	'	'	$835,288,000	'	'

STOCKBASED_COMPENSATION_Detail1

STOCK-BASED COMPENSATION (Details 2) (USD $)	3 Months Ended			9 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Sep. 30, 2014	Jun. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Stock options	'	'	'	'	'
Stock-based compensation	'	'	'	'	'
Weighted-average grant-date fair value of options granted (in dollars per share)	'	'	'	$29.33	$22.44
Total intrinsic value of options exercised	$25.40	'	3.3	$40.40	$87.60
Cash received from option exercises	7.3	'	1.9	15	18.2
Total unrecognized compensation expense related to non-vested shares granted to employees	46.2	'	'	46.2	'
Cost expected to be recognized over a weighted-average period	'	'	'	'2 years 6 months	'
Stock units and stock awards expected to vest (in shares)	12,574	'	'	12,574	'
Restricted stock units	'	'	'	'	'
Stock-based compensation	'	'	'	'	'
Total unrecognized compensation expense related to non-vested shares granted to employees	$6.50	'	'	$6.50	'
Cost expected to be recognized over a weighted-average period	'	'	'	'2 years 4 months 24 days	'
Stock units and stock awards expected to vest (in shares)	100	'	'	100	'
Number of Shares	'	'	'	'	'
Non-vested at the beginning of the period (in shares)	'	'	'	391	'
Granted (in shares)	0	10	0	'	'
Vested (in shares)	'	'	'	-237	'
Forfeited/cancelled (in shares)	'	'	'	-13	'
Non-vested at the end of the period (in shares)	151	'	'	151	'
Weighted Average Grant-Date Fair Value	'	'	'	'	'
Non-vested at the beginning of the period (in dollars per share)	'	'	'	$49.27	'
Granted (in dollars per share)	$69	$69	'	$69	$53.25
Vested (in dollars per share)	'	'	'	$44.11	'
Forfeited/cancelled (in dollars per share)	'	'	'	$51.15	'
Non-vested at the end of the period (in dollars per share)	$58.56	'	'	$58.56	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	Sep. 30, 2014	Dec. 31, 2013
Gross unrecognized tax benefits, roll forward	'	'
Balance at the beginning of the period	$935,000	$935,000
Balance at the end of the period	935,000	935,000
Accrued interest and penalties related to unrecognized tax benefits	$400,000	'

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Weighted-average shares outstanding:	'	'	'	'
Basic (in shares)	167,346,000	167,457,000	167,116,000	166,483,000
Dilutive securities (in shares)	6,924,000	6,491,000	6,900,000	6,861,000
Diluted (in shares)	174,270,000	173,948,000	174,016,000	173,344,000
Options and awards outstanding excluded from the calculations as their effect would have been antidilutive (in shares)	800,000	1,500,000	800,000	1,200,000

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
			item
SEGMENT INFORMATION	'	'	'	'
Number of reportable segments	'	'	2	'
Number of operating segments	'	'	2	'
Segment information	'	'	'	'
Net sales	$635,972,000	$590,422,000	$1,859,301,000	$1,705,579,000
Contribution margin	233,270,000	192,722,000	677,502,000	548,224,000
Corporate and unallocated expenses	-43,363,000	-41,293,000	-122,918,000	-110,064,000
Operating income	189,907,000	151,429,000	554,584,000	438,160,000
Other income (expense)	-1,038,000	-706,000	-707,000	-6,009,000
Income before provision for income taxes	188,869,000	150,723,000	553,877,000	432,151,000
Depreciation and amortization	-6,130,000	-6,108,000	-19,124,000	-16,444,000
Stock-based compensation expense	7,400,000	7,200,000	22,500,000	21,600,000
Corporate and Unallocated	'	'	'	'
Segment information	'	'	'	'
Corporate and unallocated expenses	-43,363,000	-41,293,000	-122,918,000	-110,064,000
Other income (expense)	-1,269,000	-886,000	-1,235,000	-6,476,000
Income before provision for income taxes	'	'	-4,288,000	'
Depreciation and amortization	-1,419,000	-961,000	-4,288,000	-2,152,000
Payroll cost	21,900,000	19,800,000	64,600,000	60,600,000
Stock-based compensation expense	7,400,000	7,200,000	22,500,000	21,600,000
Professional service expenses	12,700,000	10,900,000	33,900,000	27,900,000
Other operating expenses	8,800,000	10,600,000	24,400,000	21,600,000
Direct Store Delivery ("DSD") | Operating segment	'	'	'	'
Segment information	'	'	'	'
Net sales	609,938,000	566,768,000	1,784,398,000	1,627,936,000
Contribution margin	232,666,000	194,915,000	675,281,000	548,906,000
Other income (expense)	231,000	180,000	529,000	468,000
Income before provision for income taxes	'	'	-14,588,000	'
Depreciation and amortization	-4,626,000	-5,069,000	-14,588,000	-14,091,000
Warehouse ("Warehouse") | Operating segment	'	'	'	'
Segment information	'	'	'	'
Net sales	26,034,000	23,654,000	74,903,000	77,463,000
Contribution margin	604,000	-2,193,000	2,221,000	-682,000
Other income (expense)	'	'	-1,000	-1,000
Income before provision for income taxes	'	'	-248,000	'
Depreciation and amortization	($85,000)	($78,000)	($248,000)	($201,000)

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Segment information	'	'	'	'
Net sales	$635,972	$590,422	$1,859,301	$1,705,579
Outside United States	'	'	'	'
Segment information	'	'	'	'
Net sales	136,300	121,100	400,400	354,900
Energy drinks	'	'	'	'
Segment information	'	'	'	'
Net sales	591,358	548,109	1,730,602	1,577,034
Non-carbonated (primarily juice based beverages and Peace Tea iced teas)	'	'	'	'
Segment information	'	'	'	'
Net sales	33,626	30,622	94,698	94,760
Carbonated (primarily soda beverages)	'	'	'	'
Segment information	'	'	'	'
Net sales	7,216	8,067	22,756	22,732
Other	'	'	'	'
Segment information	'	'	'	'
Net sales	$3,772	$3,624	$11,245	$11,053
Coca-Cola Refreshments ("CCR") | Direct Store Delivery ("DSD") | Sales | Customer concentration	'	'	'	'
Segment information	'	'	'	'
Percentage of net sales from major customer	28.00%	29.00%	29.00%	29.00%

RELATED_PARTY_TRANSACTIONS_Det

RELATED PARTY TRANSACTIONS (Details) (Directors and Officers that provide promotional materials, USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
			item
Directors and Officers that provide promotional materials	'	'	'	'
Related party transactions	'	'	'	'
Number of directors and officers who are principal owners of a company that provides promotional materials	'	'	2	'
Expenses incurred in connection with materials or services provided by a related party	$0.30	$0.10	$0.50	$0.40