Match (MTCH) 10-Q8 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information (USD $)	9 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2013	Oct. 25, 2013
Entity Registrant Name	'IAC/INTERACTIVECORP	'
Entity Central Index Key	'0000891103	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Public Float	'	$4,316,591,180
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Common Stock	'	'
Entity Common Stock, Shares Outstanding	'	77,504,390
Class B Convertible Common Stock	'	'
Entity Common Stock, Shares Outstanding	'	5,789,499

CONSOLIDATED_BALANCE_SHEET

CONSOLIDATED BALANCE SHEET (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
ASSETS	'	'
Cash and cash equivalents	$741,652	$749,977
Marketable securities	26,340	20,604
Accounts receivable, net of allowance of $10,439 and $11,088, respectively	209,949	229,830
Other current assets	151,980	156,339
Total current assets	1,129,921	1,156,750
Property and equipment, net of accumulated depreciation and amortization of $257,338 and $232,911, respectively	290,470	270,512
Goodwill	1,672,705	1,616,154
Intangible assets, net	458,371	482,904
Long-term investments	164,170	161,278
Other non-current assets	89,145	118,230
TOTAL ASSETS	3,804,782	3,805,828
LIABILITIES:	'	'
Current maturities of long-term debt	0	15,844
Accounts payable, trade	72,966	98,314
Deferred revenue	161,950	155,499
Accrued expenses and other current liabilities	366,635	355,232
Total current liabilities	601,551	624,889
Long-term debt, net of current maturities	580,000	580,000
Income taxes payable	411,172	479,945
Deferred income taxes	326,109	323,403
Other long-term liabilities	65,175	31,830
Redeemable noncontrolling interests	32,779	58,126
Commitments and contingencies	'	'
SHAREHOLDERS' EQUITY:	'	'
Additional paid-in capital	11,585,545	11,607,367
Accumulated deficit	-109,652	-318,519
Accumulated other comprehensive loss	-6,625	-32,169
Treasury stock 183,869,749 and 182,878,295 shares, respectively	-9,734,479	-9,601,218
Total IAC shareholders' equity	1,735,056	1,655,728
Noncontrolling interests	52,940	51,907
Total shareholders' equity	1,787,996	1,707,635
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,804,782	3,805,828
Common Stock	'	'
SHAREHOLDERS' EQUITY:	'	'
Common stock	251	251
Class B Convertible Common Stock	'	'
SHAREHOLDERS' EQUITY:	'	'
Common stock	$16	$16

CONSOLIDATED_BALANCE_SHEET_Par

CONSOLIDATED BALANCE SHEET (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Accounts receivable, allowance (in dollars)	$10,439	$11,088
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$257,338	$232,911
Treasury stock, shares	183,869,749	182,878,295
Common Stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, authorized shares	1,600,000,000	1,600,000,000
Common stock, issued shares	250,982,079	250,982,079
Common stock, outstanding shares	77,480,330	78,471,784
Class B Convertible Common Stock	'	'
Common stock, par value (in dollars per share)	$0.00	$0.00
Common stock, authorized shares	400,000,000	400,000,000
Common stock, issued shares	16,157,499	16,157,499
Common stock, outstanding shares	5,789,499	5,789,499

CONSOLIDATED_STATEMENT_OF_OPER

CONSOLIDATED STATEMENT OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenue	$756,872	$714,470	$2,298,532	$2,035,682
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	248,856	262,275	777,527	722,879
Selling and marketing expense	248,282	235,130	738,349	665,168
General and administrative expense	75,977	93,074	275,216	271,185
Product development expense	35,232	27,596	104,401	82,628
Depreciation	13,489	13,150	44,541	37,490
Amortization of intangibles	13,032	5,212	45,247	18,058
Total costs and expenses	634,868	636,437	1,985,281	1,797,408
Operating income	122,004	78,033	313,251	238,274
Equity in losses of unconsolidated affiliates	-3,253	-3,298	-4,422	-28,208
Interest expense	-7,623	-1,391	-22,944	-4,102
Other income, net	16,719	447	18,373	2,835
Earnings from continuing operations before income taxes	127,847	73,791	304,258	208,799
Income tax provision	-36,126	-27,606	-101,288	-83,360
Earnings from continuing operations	91,721	46,185	202,970	125,439
Earnings (loss) from discontinued operations, net of tax	3,914	-5,624	1,902	-6,581
Net earnings	95,635	40,561	204,872	118,858
Net loss (earnings) attributable to noncontrolling interests	1,305	156	3,995	-331
Net earnings attributable to IAC shareholders	96,940	40,717	208,867	118,527
Per share information attributable to IAC shareholders:	'	'	'	'
Basic earnings per share from continuing operations (in dollars per share)	$1.12	$0.52	$2.47	$1.46
Diluted earnings per share from continuing operations (in dollars per share)	$1.08	$0.49	$2.39	$1.35
Basic earnings per share (in dollars per share)	$1.17	$0.46	$2.50	$1.38
Diluted earnings per share (in dollars per share)	$1.13	$0.43	$2.41	$1.28
Dividends declared per share (in dollars per share)	$0.24	$0.24	$0.72	$0.48
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	14,365	23,351	38,848	65,258
Cost of revenue	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	700	1,550	2,001	4,775
Selling and marketing expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	820	1,386	2,000	3,512
General and administrative expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	11,478	18,850	31,685	52,378
Product development expense	'	'	'	'
Non-cash compensation expense by function:	'	'	'	'
Total non-cash compensation expense	$1,367	$1,565	$3,162	$4,593

CONSOLIDATED_STATEMENT_OF_COMP

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net earnings	$95,635	$40,561	$204,872	$118,858
Other comprehensive income (loss), net of tax:	'	'	'	'
Change in foreign currency translation adjustment	16,724	14,609	3,703	-4,940
Change in net unrealized gains (losses) on available-for-sale securities (net of tax provision of $1,732 and $1,648 for the three and nine months ended September 30, 2013, respectively, and tax benefit of $6,220 and tax provision of $883 for the three and nine months ended September 30, 2012, respectively)	12,182	-8,758	24,393	4,685
Net current period other comprehensive income (loss)	28,906	5,851	28,096	-255
Comprehensive income	124,541	46,412	232,968	118,603
Comprehensive (income) loss attributable to noncontrolling interests	-2,039	-2,026	1,443	476
Comprehensive income attributable to IAC shareholders	$122,502	$44,386	$234,411	$119,079

CONSOLIDATED_STATEMENT_OF_COMP1

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]	'	'	'	'
Change in net unrealized (losses) gains on available-for-sale securities, tax	($1,732)	$6,220	($1,648)	($883)

CONSOLIDATED_STATEMENT_OF_SHAR

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (USD $)	Total	IAC	Common Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests	Redeemable Noncontrolling Interests
In Thousands, unless otherwise specified	Total	IAC	Common Stock	Class B Convertible Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests	Redeemable Noncontrolling Interests
Redeemable noncontrolling interests, balance at Dec. 31, 2012	$58,126	'	'	'	'	'	'	'	'	$58,126
Balance at Dec. 31, 2012	1,707,635	1,655,728	251	16	11,607,367	-318,519	-32,169	-9,601,218	51,907	'
Balance (in shares) at Dec. 31, 2012	'	'	250,982	16,157	'	'	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'	'
Net (loss) earnings for the nine months ended September 30, 2013	208,911	208,867	'	'	'	208,867	'	'	44	'
Redeemable noncontrolling interests, net (loss) earnings for the nine months ended September 30, 2013	'	'	'	'	'	'	'	'	'	-4,039
Other comprehensive income, net of tax	26,366	25,544	'	'	'	'	25,544	'	822	'
Non-cash compensation expense	38,848	38,305	'	'	38,305	'	'	'	543	'
Redeemable noncontrolling interests, other comprehensive income, net of tax	'	'	'	'	'	'	'	'	'	1,730
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	1,655	1,655	'	'	1,653	'	'	2	'	'
Income tax benefit related to the exercise of stock options, vesting of restricted stock units and other	26,329	26,329	'	'	26,329	'	'	'	'	'
Dividends	-57,624	-57,624	'	'	-57,624	'	'	'	'	'
Purchase of treasury stock	-133,263	-133,263	'	'	'	'	'	-133,263	'	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	'	'	'	'	'	'	'	'	'	-56,498
Fair value of redeemable noncontrolling interests adjustment	-33,038	-33,038	'	'	-33,038	'	'	'	'	33,038
Transfer from noncontrolling interests to redeemable noncontrolling interests	-376	'	'	'	'	'	'	'	-376	376
Redeemable noncontrolling interests, other	'	'	'	'	'	'	'	'	'	46
Stockholders' Equity, Other	2,553	2,553	'	'	2,553	'	'	'	'	'
Redeemable noncontrolling interests, balance at Sep. 30, 2013	32,779	'	'	'	'	'	'	'	'	32,779
Balance at Sep. 30, 2013	1,787,996	1,735,056	251	16	11,585,545	-109,652	-6,625	-9,734,479	52,940	'
Balance (in shares) at Sep. 30, 2013	'	'	250,982	16,157	'	'	'	'	'	'
Redeemable noncontrolling interests, balance at Jun. 30, 2013	'	'	'	'	'	'	'	'	'	'
Increase (Decrease) in Shareholders' Equity	'	'	'	'	'	'	'	'	'	'
Other comprehensive income, net of tax	'	'	'	'	'	'	25,562	'	'	'
Balance at Sep. 30, 2013	'	'	$251	$16	'	'	($6,625)	'	'	'
Balance (in shares) at Sep. 30, 2013	'	'	250,982	16,157	'	'	'	'	'	'

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities attributable to continuing operations:	'	'
Net earnings	$204,872	$118,858
Less: earnings (loss) from discontinued operations, net of tax	1,902	-6,581
Earnings from continuing operations	202,970	125,439
Adjustments to reconcile earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:	'	'
Non-cash compensation expense	38,848	65,258
Depreciation	44,541	37,490
Amortization of intangibles	45,247	18,058
Excess tax benefits from stock-based awards	-26,430	-23,486
Deferred income taxes	-5,939	5,410
Equity in losses of unconsolidated affiliates	4,422	28,208
Acquisition-related contingent consideration fair value adjustment	6,339	0
Gain on sales of long-term investments	-18,141	-1,876
Gain on sales of assets	-14,755	'
Changes in assets and liabilities, net of effects of acquisitions:	'	'
Accounts receivable	10,810	-16,443
Other current assets	-19,916	-9,749
Accounts payable and other current liabilities	-6,159	18,700
Income taxes payable	48,136	52,965
Deferred revenue	-1,406	10,575
Other, net	15,763	13,058
Net cash provided by operating activities attributable to continuing operations	324,330	323,607
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-39,457	-377,123
Capital expenditures	-64,114	-32,363
Proceeds from maturities and sales of marketable debt securities	12,502	79,353
Purchases of marketable debt securities	0	-47,902
Proceeds from sales of long-term investments	42,286	12,744
Purchases of long-term investments	-26,605	-10,031
Other, net	8,904	-12,264
Net cash used in investing activities attributable to continuing operations	-66,484	-387,586
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	-168,376	-434,041
Issuance of common stock, net of withholding taxes	6,456	320,070
Dividends	-58,882	-43,695
Excess tax benefits from stock-based awards	26,430	23,486
Payments to Noncontrolling Interests	-55,561	-4,891
Principal payments on long-term debt	-15,844	0
Other, net	-3,386	195
Net cash used in financing activities attributable to continuing operations	-269,163	-138,876
Total cash used in continuing operations	-11,317	-202,855
Total cash provided by (used in) discontinued operations	2,257	-1,866
Effect of exchange rate changes on cash and cash equivalents	735	2,347
Net decrease in cash and cash equivalents	-8,325	-202,374
Cash and cash equivalents at beginning of period	749,977	704,153
Cash and cash equivalents at end of period	$741,652	$501,779

THE_COMPANY_AND_SUMMARY_OF_SIG

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Nature of Operations
	IAC is a leading media and internet company comprised of more than 150 brands and products, including Ask.com, About.com, Match.com, HomeAdvisor.com and Vimeo.com. Focused in the areas of search, applications, online dating, local and media, IAC's network of websites is one of the largest in the world, with more than a billion monthly visits across more than 30 countries. IAC includes the businesses comprising its Search & Applications, Match, Local, Media and Other segments, as well as investments in unconsolidated affiliates.
	All references to "IAC," the "Company," "we," "our" or "us" in this report are to IAC/InterActiveCorp.
	Basis of Presentation
	The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated. Investments in entities in which the Company has the ability to exercise significant influence over the operating and financial matters of the investee, but does not have a controlling financial interest, are accounted for using the equity method and are included in "Long-term investments" in the accompanying consolidated balance sheet.
	The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") for interim financial information and with the rules and regulations of the Securities and Exchange Commission. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for a full year. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the year ended December 31, 2012 included in our Current Report on Form 8-K dated May 3, 2013.
	Accounting Estimates
	The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make certain estimates, judgments and assumptions that impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recovery of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts and revenue reserves; the fair value of acquisition-related contingent consideration; the reserves for income tax contingencies; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.
	Certain Risks and Concentrations
	A substantial portion of the Company's revenue is derived from online advertising, the market for which is highly competitive and rapidly changing. Significant changes in this industry or changes in advertising spending behavior or in customer buying behavior could adversely affect our operating results. Most of the Company's online advertising revenue is attributable to a services agreement with Google Inc. ("Google"), which expires on March 31, 2016. Our services agreement requires that we comply with certain guidelines promulgated by Google. Subject to certain limitations, Google may unilaterally update its policies and guidelines, which could in turn require modifications to, or prohibit and/or render obsolete certain of, our products, services and/or business practices, which could be costly to address or otherwise have an adverse effect on our business, financial condition and results of operations. For the three and nine months ended September 30, 2013, revenue earned from Google is $369.9 million and $1.2 billion, respectively. For the three and nine months ended September 30, 2012, revenue earned from Google is $357.2 million and $1.0 billion, respectively. This revenue is earned by the businesses comprising the Search & Applications segment. Accounts receivable related to revenue earned from Google totaled $115.0 million at September 30, 2013 and $125.3 million at December 31, 2012.
	Reclassifications
	Certain prior year amounts have been reclassified to conform to the current year presentation.

INCOME_TAXES

INCOME TAXES	9 Months Ended
INCOME TAXES	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	At the end of each interim period, the Company makes its best estimate of the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss. The income tax provision or benefit related to significant, unusual, or extraordinary items, if applicable, that will be separately reported or reported net of their related tax effects are individually computed and recognized in the interim period in which those items occur. In addition, the effect of changes in enacted tax laws or rates, tax status, judgment on the realizability of a beginning-of-the-year deferred tax asset in future years or income tax contingencies is recognized in the interim period in which the change occurs.
	The computation of the annual expected effective income tax rate at each interim period requires certain estimates and assumptions including, but not limited to, the expected pre-tax income (or loss) for the year, projections of the proportion of income (and/or loss) earned and taxed in foreign jurisdictions, permanent and temporary differences, and the likelihood of the realizability of deferred tax assets generated in the current year. The accounting estimates used to compute the provision or benefit for income taxes may change as new events occur, more experience is acquired, additional information is obtained or our tax environment changes. To the extent that the expected annual effective income tax rate changes during a quarter, the effect of the change on prior quarters is included in income tax provision in the quarter in which the change occurs.
	For the three and nine months ended September 30, 2013, the Company recorded an income tax provision for continuing operations of $36.1 million and $101.3 million, respectively, which represents effective income tax rates of 28% and 33%, respectively. The effective rates for the three and nine months ended September 30, 2013 are lower than the statutory rate of 35% due primarily to the realization of certain beginning of the year deferred tax assets in the current period and foreign income taxed at lower rates, partially offset by state taxes. For the three and nine months ended September 30, 2012, the Company recorded an income tax provision for continuing operations of $27.6 million and $83.4 million, respectively, which represents effective income tax rates of 37% and 40%, respectively. The effective rate for the three months ended September 30, 2012 is higher than the statutory rate of 35% due primarily to state taxes and interest on reserves for tax contingencies, partially offset by foreign income taxed at lower rates. The effective rate for the nine months ended September 30, 2012 is higher than the statutory rate of 35% due primarily to an increase in reserves for and interest on reserves for tax contingencies, a valuation allowance on the deferred tax asset created by the News_Beast (formerly The Newsweek/DailyBeast Company) non-cash re-measurement charge related to our acquisition of a controlling interest, and state taxes, partially offset by foreign income taxed at lower rates and a net decrease in the valuation allowance on the beginning of the year deferred tax assets related to investments in unconsolidated affiliates.
	On August 28, 2013, the Joint Committee of Taxation completed its review and approved the audit settlement previously agreed to with the Internal Revenue Service ("IRS") for the years ended December 31, 2001 through 2009. The statute of limitations for the years 2001 through 2009 is extended through June 30, 2014. The resolution of this IRS examination resulted in a net liability to the IRS of $7.1 million. At September 30, 2013 and December 31, 2012, unrecognized tax benefits, including interest, are $415.5 million and $496.8 million, respectively. Unrecognized tax benefits, including interest, at September 30, 2013 decreased by $81.3 million due principally to the settlement of the audit of the federal income tax returns for the years ended December 31, 2001 through 2009. The reduction of unrecognized tax benefits was substantially offset by a reduction of receivables related to the same period. Of the total unrecognized tax benefits at September 30, 2013, $401.0 million is included in "Income taxes payable," $14.0 million relates to deferred tax assets included in "Deferred income taxes" and $0.5 million is included in "Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet. Included in unrecognized tax benefits at September 30, 2013 is $47.9 million relating to tax positions for which the ultimate deductibility is highly certain, but for which there is uncertainty about the timing of such deductibility. If unrecognized tax benefits at September 30, 2013 are subsequently recognized, $119.6 million and $170.2 million, net of related deferred tax assets and interest, would reduce income tax expense for continuing operations and discontinued operations, respectively.
	The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in income tax provision. Included in the income tax provision for continuing operations and discontinued operations for the three months ended September 30, 2013 is a $0.5 million expense and a $1.4 million benefit, respectively, net of related deferred taxes, for interest on unrecognized tax benefits. Included in the income tax provision for continuing operations and discontinued operations for the nine months ended September 30, 2013 is a $3.4 million and a $0.6 million expense, respectively, net of related deferred taxes, for interest on unrecognized tax benefits. At September 30, 2013 and December 31, 2012, the Company has accrued $125.3 million and $117.5 million, respectively, for the payment of interest. At September 30, 2013 and December 31, 2012, the Company has accrued $4.9 million and $5.0 million, respectively, for penalties.
	The Company is routinely under audit by federal, state, local and foreign authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. Various jurisdictions are currently under examination, the most significant of which are France, California, New York and New York City for various tax years beginning with 2006. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon resolution of issues raised in audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known. The Company believes that it is reasonably possible that its unrecognized tax benefits could change within twelve months of the current reporting date. An estimate of changes in unrecognized tax benefits, while potentially significant, cannot be made.

BUSINESS_COMBINATION

BUSINESS COMBINATION	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
BUSINESS COMBINATION	'
	BUSINESS COMBINATIONS
	Acquisition of Twoo
	On January 4, 2013, Meetic S.A., a Match subsidiary, purchased all the outstanding shares of Massive Media NV, which operates Twoo, a social discovery website that allows its users to meet new people. The purchase price was $25.0 million in cash, plus potential additional consideration of up to €83.2 million (or $112.2 million using the September 30, 2013 exchange rate) that is contingent upon a combination of earnings performance and user growth through December 31, 2015. The fair value of the contingent consideration arrangement at the acquisition date was $40.8 million. See Note 5 for additional information related to the fair value measurement of the contingent consideration arrangement.
	Acquisition of About, Inc.
	On September 24, 2012, IAC completed its purchase of all the outstanding shares of About, Inc. (“The About Group”), an online content and reference library offering expert, quality content across 90,000 topics. The purchase price was $300 million in cash, plus an amount equal to the net working capital of $17.1 million at closing. The financial results of The About Group are included in IAC's consolidated financial statements, within the Search & Applications segment, beginning October 1, 2012.
	The unaudited pro forma financial information in the table below summarizes the combined results of IAC and The About Group as if the acquisition of The About Group had occurred on January 1, 2012. The pro forma financial information includes adjustments required under the acquisition method of accounting and is presented for informational purposes only and is not necessarily indicative of what the results would have been had the acquisition occurred on January 1, 2012. For the three and nine months ended September 30, 2012, pro forma adjustments reflected below include an increase of $4.6 million and $14.1 million, respectively, in amortization of intangible assets.


		Three Months Ended September 30, 2012		Nine Months Ended September 30, 2012
		(In thousands, except per share data)
	Revenue	$	740,086	$	2,110,653

	Net earnings attributable to IAC shareholders	$	43,909	$	125,722

	Basic earnings per share attributable to IAC shareholders	$	0.5	$	1.47

	Diluted earnings per share attributable to IAC shareholders	$	0.46	$	1.35

MARKETABLE_SECURITIES

MARKETABLE SECURITIES	9 Months Ended
	Sep. 30, 2013
Marketable Securities [Abstract]	'
MARKETABLE SECURITIES	'
	MARKETABLE SECURITIES
	At September 30, 2013, current available-for-sale marketable securities are as follows:


		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
		(In thousands)
	Corporate debt security	$	1,007	$	8	$	—	$	1,015

	Total debt security	1,007		8		—		1,015

	Equity securities	7,927		17,398		—		25,325

	Total marketable securities	$	8,934	$	17,406	$	—	$	26,340

	The contractual maturity of the debt security classified as available-for-sale at September 30, 2013 is less than one year.
	At December 31, 2012, current available-for-sale marketable securities are as follows:


		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
		(In thousands)
	Corporate debt securities	$	13,608	$	19	$	—	$	13,627

	Total debt securities	13,608		19		—		13,627

	Equity security	—		6,977		—		6,977

	Total marketable securities	$	13,608	$	6,996	$	—	$	20,604

	The net unrealized gains in the tables above are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet.
	At September 30, 2013 and December 31, 2012, there are no investments in current available-for-sale marketable securities that are in an unrealized loss position.
	The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:


		Three Months Ended September 30,				Nine Months Ended September 30,
		2013		2012		2013		2012

		(In thousands)
	Proceeds from maturities and sales of available-for-sale marketable securities	$	41,976	$	40,570	$	54,478	$	88,347

	Gross realized gains	17,977		241		17,977		2,039

	Gross realized gains from the maturities and sales of available-for-sale marketable securities are included in "Other income, net" in the accompanying consolidated statement of operations.
	The specific-identification method is used to determine the cost of securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive income into earnings.

FAIR_VALUE_MEASUREMENTS_AND_FI

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS
	The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are:

	•	Level 1: Observable inputs obtained from independent sources, such as quoted prices for identical assets and liabilities in active markets.

	•	Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair value of the Company's Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used.

	•	Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. See below for a discussion of fair value measurements made using Level 3 inputs.
	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:


		September 30, 2013
		Quoted Market			Significant			Significant				Total
		Prices in Active			Other			Unobservable				Fair Value
		Markets for			Observable			Inputs				Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	347,345		$	—		$	—			$	347,345

	Commercial paper	—			81,890			—				81,890

	Time deposits	—			92,446			—				92,446

	Marketable securities:
	Corporate debt security	—			1,015			—				1,015

	Equity securities	25,325			—			—				25,325

	Long-term investments:
	Auction rate security	—			—			9,300				9,300

	Marketable equity securities	12,360			—			—				12,360

	Total	$	385,030		$	175,351		$	9,300			$	569,681


	Liabilities:
	Contingent consideration arrangement	$	—		$	—		$	(48,931	)		$	(48,931	)




		December 31, 2012
		Quoted Market			Significant			Significant				Total
		Prices in Active			Other			Unobservable				Fair Value
		Markets for			Observable			Inputs				Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	545,290		$	—		$	—			$	545,290

	Time deposits	—			11,994			—				11,994

	Marketable securities:
	Corporate debt securities	—			13,627			—				13,627

	Equity security	6,977			—			—				6,977

Long-term investments:
Auction rate security	—			—			8,100				8,100

Marketable equity securities	31,244			—			—				31,244

Total	$	583,511		$	25,621		$	8,100			$	617,232

The cost basis of the Company's long-term marketable equity securities at September 30, 2013 is $8.8 million, with gross unrealized gains of $3.6 million included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. The cost basis of the Company's long-term marketable equity securities at December 31, 2012 is $42.1 million, with a gross unrealized loss of $10.8 million included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet.
The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


	Three Months Ended September 30,
	2013						2012
	Auction Rate			Contingent			Auction Rate
	Security			Consideration			Security
				Arrangement
	(In thousands)
Balance at July 1	$	8,760		$	(46,912	)	$	6,730

Total net gains (losses) (unrealized):

Included in earnings	—			(632		)	—

Included in other comprehensive income (loss)	540			(1,387		)	600

Balance at September 30	$	9,300		$	(48,931	)	$	7,330



	Nine Months Ended September 30,
	2013						2012
	Auction Rate			Contingent			Auction Rate				Contingent
	Security			Consideration			Security				Consideration
				Arrangement							Arrangement
	(In thousands)
Balance at January 1	$	8,100		$	—		$	5,870			$	(10,000	)

Total net gains (losses) (unrealized):

Included in earnings	—			(6,339		)	—				—

Included in other comprehensive income (loss)	1,200			(1,755		)	1,460				—

Fair value at date of acquisition	—			(40,837		)	—				—

Settlements	—			—			—				10,000

Balance at September 30	$	9,300		$	(48,931	)	$	7,330			$	—

There are no gains or losses included in earnings for the three and nine months ended September 30, 2012 relating to the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs.
Auction rate security
The Company's auction rate security is valued by discounting the estimated future cash flow streams of the security over the life of the security. Credit spreads and other risk factors are also considered in establishing fair value. The cost basis of the auction rate security is $10.0 million, with gross unrealized losses of $0.7 million and $1.9 million at September 30, 2013 and December 31, 2012, respectively. The unrealized losses are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. At September 30, 2013, the auction rate security is rated A-/WR and matures in 2035. The Company does not consider the auction rate security to be other-than-temporarily impaired at September 30, 2013, due to its high credit rating and because the Company does not intend to sell this security, and it is not more likely than not that the Company will be required to sell this security, before the recovery of its amortized cost basis, which may be maturity.
Contingent Consideration Arrangement
The contingent consideration arrangement entered into in 2013 arose from the acquisition of Twoo (see Note 3 for additional information). The fair value of the contingent consideration arrangement was determined using a probability-weighted analysis, and reflects a discount rate of 15%, which captures the risks associated with the obligation. The probability-weighted analysis consists of the Company's multi-scenario forecasts of Twoo's earnings and the number of users of Twoo.com in accordance with the contingent consideration arrangement through December 31, 2015, and the Company's estimate of the probability of each scenario occurring. These multi-scenario forecasts and related probability assessments were based primarily on management's internal projections and strategic plans, with limited additional consideration given to growth trends of similarly situated businesses. The fair value of the contingent consideration arrangement is sensitive to changes in the discount rate and changes in the forecasts of earnings and website users. The Company remeasures the fair value of the contingent consideration arrangement each reporting period, and changes are recognized in “General and administrative expense” in the accompanying consolidated statement of operations. The contingent consideration arrangement liability at September 30, 2013 includes a current portion of $3.9 million and non-current portion of $45.0 million, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet.
The contingent consideration arrangement in 2012 related to OkCupid, acquired in January 2011.
Assets measured at fair value on a nonrecurring basis
The Company's non-financial assets, such as goodwill, intangible assets and property and equipment, as well as equity and cost method investments, are adjusted to fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs.
At September 30, 2013 and December 31, 2012, the carrying values of the Company's investments accounted for under the cost method totaled $119.2 million and $113.8 million, respectively, and are included in "Long-term investments" in the accompanying consolidated balance sheet. The Company evaluates each cost method investment for possible impairment on a quarterly basis and determines the fair value if indicators of impairment are deemed to be present; the Company recognizes an impairment loss if a decline in value is determined to be other-than-temporary. If the Company has not identified events or changes in circumstances that may have a significant adverse effect on the fair value of a cost method investment, then the fair value of such cost method investment is not estimated, as it is impracticable to do so.
Financial instruments measured at fair value only for disclosure purposes
The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:


	30-Sep-13						31-Dec-12
	Carrying			Fair			Carrying				Fair
	Value			Value			Value				Value
	(In thousands)
Current maturities of long-term debt	$	—		$	—		$	(15,844	)		$	(15,875	)

Long-term debt, net of current maturities	(580,000		)	(538,891		)	(580,000		)		(581,994		)
The fair value of long-term debt, including current maturities, is estimated using market prices or indices for similar liabilities and taking into consideration other factors such as credit quality and maturity, which are Level 3 inputs.

LONGTERM_DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
LONG-TERM DEBT	'
	LONG-TERM DEBT
	The balance of long-term debt is comprised of:


		September 30,		December 31,
		2013		2012
		(In thousands)
	7.00% Senior Notes due January 15, 2013 (the "2002 Senior Notes"); interest payable each January 15 and July 15	$	—	$	15,844

	4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15	500,000		500,000

	5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035; interest payable each March 1 and September 1	80,000		80,000

	Total long-term debt	580,000		595,844

	Less current maturities	—		(15,844		)

	Long-term debt, net of current maturities	$	580,000	$	580,000

	On December 21, 2012, the Company issued $500.0 million aggregate principal amount of 4.75% Senior Notes due December 15, 2022. The 2012 Senior Notes were issued at par. Certain domestic subsidiaries have unconditionally guaranteed the 2012 Senior Notes. See Note 12 for guarantor and non-guarantor financial information.
	The indenture governing the 2012 Senior Notes contains covenants that would limit our ability to pay dividends or make other distributions and repurchase or redeem our stock in the event a default has occurred or we are not in compliance with the financial ratio set forth in the indenture. At September 30, 2013, there were no limitations pursuant thereto. There are additional covenants that limit our ability and the ability of our subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event we are not in compliance with the financial ratio set forth in the indenture, and (ii) incur liens, enter into agreements restricting our subsidiaries' ability to pay dividends, enter into transactions with affiliates and consolidate, merge or sell all or substantially all of our assets.
	On December 21, 2012, the Company entered into a $300.0 million revolving credit facility, which expires on December 21, 2017. The annual fee to maintain the revolving credit facility is currently 25 basis points. At September 30, 2013 and December 31, 2012, there were no outstanding borrowings under the revolving credit facility. IAC's obligation under the revolving credit facility is unconditionally guaranteed by certain domestic subsidiaries and is also secured by the stock of certain of our domestic and foreign subsidiaries.

ACCUMULATED_OTHER_COMPREHENSIV

ACCUMULATED OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
ACCUMULATED OTHER COMPREHENSIVE LOSS	'
	ACCUMULATED OTHER COMPREHENSIVE LOSS
	The following tables present the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings:


		Three Months Ended September 30, 2013
		Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance at July 1	$	(37,302	)	$	5,115		$	(32,187	)

	Other comprehensive income	13,976			16,899			30,875

	Amounts reclassified from accumulated other comprehensive loss	—			(5,313		)	(5,313		)

	Net current period other comprehensive income	13,976			11,586			25,562

	Balance at September 30	$	(23,326	)	$	16,701		$	(6,625	)



		Nine Months Ended September 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance at January 1	$	(25,073	)	$	(7,096	)	$	(32,169	)
	Other comprehensive income	1,747			19,691			21,438

	Amounts reclassified from accumulated other comprehensive loss	—			4,106			4,106

	Net current period other comprehensive income	1,747			23,797			25,544

	Balance at September 30	$	(23,326	)	$	16,701		$	(6,625	)

	Unrealized gains, net of tax, reclassified out of accumulated other comprehensive loss related to the maturities and sales of available-for-sale securities are included in "Other income, net" in the accompanying consolidated statement of operations. Unrealized gains, net of tax, reclassified out of accumulated other comprehensive loss into other (expense) income, net for the three and nine months ended September 30, 2012 were less than $0.1 million and $0.9 million, respectively.

EARNINGS_PER_SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
EARNINGS PER SHARE	'
	EARNINGS PER SHARE
	The following tables set forth the computation of basic and diluted earnings per share attributable to IAC shareholders.


		Three Months Ended September 30,
		2013						2012
		Basic			Diluted			Basic				Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	91,721		$	91,721		$	46,185			$	46,185

	Net loss attributable to noncontrolling interests	1,305			1,305			156				156

	Earnings from continuing operations attributable to IAC shareholders	93,026			93,026			46,341				46,341

	Earnings (loss) from discontinued operations attributable to IAC shareholders	3,914			3,914			(5,624		)		(5,624		)

	Net earnings attributable to IAC shareholders	$	96,940		$	96,940		$	40,717			$	40,717


	Denominator:
	Weighted average basic shares outstanding	83,094			83,094			88,296				88,296

	Dilutive securities including stock options and RSUs(a)(b)	—			2,978			—				6,394

	Denominator for earnings per share—weighted average shares(a)(b)	83,094			86,072			88,296				94,690


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	1.12		$	1.08		$	0.52			$	0.49

	Discontinued operations	0.05			0.05			(0.06		)		(0.06		)

	Earnings per share	$	1.17		$	1.13		$	0.46			$	0.43



		Nine Months Ended September 30,
		2013						2012
		Basic			Diluted			Basic				Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	202,970		$	202,970		$	125,439			$	125,439

	Net loss (earnings) attributable to noncontrolling interests	3,995			3,995			(331		)		(331		)

	Earnings from continuing operations attributable to IAC shareholders	206,965			206,965			125,108				125,108

	Earnings (loss) from discontinued operations attributable to IAC shareholders	1,902			1,902			(6,581		)		(6,581		)

	Net earnings attributable to IAC shareholders	$	208,867		$	208,867		$	118,527			$	118,527


	Denominator:
	Weighted average basic shares outstanding	83,636			83,636			85,766				85,766

	Dilutive securities including stock options, warrants and RSUs(a)(b)	—			3,032			—				7,026

	Denominator for earnings per share—weighted average shares(a)(b)	83,636			86,668			85,766				92,792


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	2.47		$	2.39		$	1.46			$	1.35

Discontinued operations	0.03			0.02			(0.08		)		(0.07		)

Earnings per share	$	2.5		$	2.41		$	1.38			$	1.28

____________________________________________

(a)	If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and warrants and vesting of restricted stock units ("RSUs"). As of May 8, 2012, there are no warrants outstanding. For the three and nine months ended September 30, 2013, approximately 0.3 million and 0.7 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. For the three and nine months ended September 30, 2012, approximately 0.3 million and 0.7 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.


(b)	Performance-based stock units ("PSUs") are included in the denominator for earnings per share if (i) the applicable performance condition(s) has been met and (ii) the inclusion of the PSUs is dilutive for the respective reporting periods. For the three and nine months ended September 30, 2013, approximately 0.1 million PSUs that are probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met. At September 30, 2012, there were approximately 2.3 million PSUs included in the calculation of diluted earnings per share, as their performance conditions had been met. For the three and nine months ended September 30, 2012, approximately 0.6 million PSUs that were probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met.

SEGMENT_INFORMATION

SEGMENT INFORMATION	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
SEGMENT INFORMATION	'
	SEGMENT INFORMATION
	The overall concept that IAC employs in determining its operating segments is to present the financial information in a manner consistent with how the chief operating decision maker views the businesses, how the businesses are organized as to segment management, and the focus of the businesses with regards to the types of services or products offered or the target market. Operating segments are combined for reporting purposes if they meet certain aggregation criteria, which principally relate to the similarity of their economic characteristics or, in the case of the "Other" reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments.



		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012

		(In thousands)
	Revenue:
	Search & Applications	$	407,291			$	370,227			$	1,231,932			$	1,062,187

	Match	201,069				178,190				584,251				530,883

	Local	62,805				84,314				222,484				245,938

	Media	50,974				52,736				154,303				107,015

	Other	35,085				29,064				106,135				89,899

	Inter-segment elimination	(352		)		(61		)		(573		)		(240		)
	Total	$	756,872			$	714,470			$	2,298,532			$	2,035,682



		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012

		(In thousands)
	Operating Income (Loss):
	Search & Applications	$	87,756			$	69,036			$	264,085			$	216,593

	Match	64,823				56,078				164,169				143,083

	Local	9,853				7,343				2,492				22,802

	Media	(8,475		)		(13,178		)		(21,331		)		(27,152		)
	Other	(2,529		)		(2,685		)		(9,848		)		(6,581		)
	Corporate	(29,424		)		(38,561		)		(86,316		)		(110,471		)
	Total	$	122,004			$	78,033			$	313,251			$	238,274



		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012
		(In thousands)
	Operating Income Before Amortization:
	Search & Applications	$	94,647			$	69,192			$	284,303			$	216,771

	Match	68,447				59,980				182,358				159,953

	Local	12,417				7,817				13,384				23,599

	Media	(7,984		)		(12,236		)		(19,880		)		(25,426		)
	Other	(1,880		)		(2,259		)		(7,797		)		(5,412		)
	Corporate	(15,614		)		(15,898		)		(48,683		)		(47,895		)
	Total	$	150,033			$	106,596			$	403,685			$	321,590



		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012
		(In thousands)
Depreciation:
Search & Applications	$	3,865			$	3,343			$	14,143			$	10,019

Match	4,985				4,502				14,438				11,781

Local	1,346				2,463				6,399				7,739

Media	526				424				1,573				898

Other	360				286				1,010				787

Corporate	2,407				2,132				6,978				6,266

Total	$	13,489			$	13,150			$	44,541			$	37,490

Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:


	Three Months Ended September 30,								Nine Months Ended September 30,
	2013				2012				2013				2012
	(In thousands)
Revenue:
United States	$	527,675			$	499,409			$	1,594,169			$	1,417,622

All other countries	229,197				215,061				704,363				618,060

Total	$	756,872			$	714,470			$	2,298,532			$	2,035,682




	September 30,				December 31,
	2013				2012
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	268,725			$	251,379

All other countries	21,745				19,133

Total	$	290,470			$	270,512


The Company's primary metric is Operating Income Before Amortization, which is defined as operating income excluding, if applicable: (1) non-cash compensation expense, (2) amortization and impairment of intangibles, (3) goodwill impairment, (4) acquisition-related contingent consideration fair value adjustments and (5) one-time items. The Company believes this measure is useful to investors because it represents the consolidated operating results from IAC's segments, taking into account depreciation, which it believes is an ongoing cost of doing business, but excluding the effects of any other non-cash expenses. Operating Income Before Amortization has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses, including non-cash compensation and acquisition-related accounting. IAC endeavors to compensate for the limitations of the non-U.S. GAAP measure presented by providing the comparable U.S. GAAP measure with equal or greater prominence, financial statements prepared in accordance with U.S. GAAP, and descriptions of the reconciling items, including quantifying such items, to derive the non-U.S. GAAP measure.

The following tables reconcile Operating Income Before Amortization to operating income (loss) for the Company's reportable segments:


	Three Months Ended September 30, 2013
	Operating				Non-Cash				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
	Income Before				Compensation				of Intangibles								Income
	Amortization				Expense												(Loss)
	(In thousands)
Search & Applications	$	94,647			$	—			$	(6,891	)		$	—			$	87,756

Match	68,447				(336		)		(2,656		)		(632		)		64,823

Local	12,417				—				(2,564		)		—				9,853

Media	(7,984		)		(219		)		(272		)		—				(8,475		)

Other	(1,880		)		—				(649		)		—				(2,529		)

Corporate	(15,614		)		(13,810		)		—				—				(29,424		)

Total	$	150,033			$	(14,365	)		$	(13,032	)		$	(632	)		$	122,004



	Three Months Ended September 30, 2012
	Operating				Non-Cash				Amortization				Operating
	Income Before				Compensation				of Intangibles				Income
	Amortization				Expense								(Loss)
	(In thousands)
Search & Applications	$	69,192			$	(9	)		$	(147	)		$	69,036

Match	59,980				(560		)		(3,342		)		56,078

Local	7,817				—				(474		)		7,343

Media	(12,236		)		(62		)		(880		)		(13,178		)
Other	(2,259		)		(57		)		(369		)		(2,685		)
Corporate	(15,898		)		(22,663		)		—				(38,561		)

Total	$	106,596			$	(23,351	)		$	(5,212	)		$	78,033



	Nine Months Ended September 30, 2013
	Operating				Non-Cash				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments				Operating
	Income Before				Compensation				of Intangibles								Income
	Amortization				Expense												(Loss)
	(In thousands)
Search & Applications	$	284,303			$	(3	)		$	(20,215	)		$	—			$	264,085

Match	182,358				(542		)		(11,308		)		(6,339		)		164,169

Local	13,384				—				(10,892		)		—				2,492

Media	(19,880		)		(637		)		(814		)		—				(21,331		)

Other	(7,797		)		(33		)		(2,018		)		—				(9,848		)

Corporate	(48,683		)		(37,633		)		—				—				(86,316		)

Total	$	403,685			$	(38,848	)		$	(45,247	)		$	(6,339	)		$	313,251



	Nine Months Ended September 30, 2012
	Operating				Non-Cash				Amortization				Operating
	Income Before				Compensation				of Intangibles				Income
	Amortization				Expense								(Loss)
	(In thousands)
Search & Applications	$	216,771			$	(26	)		$	(152	)		$	216,593

Match	159,953				(2,023		)		(14,847		)		143,083

Local	23,599				—				(797		)		22,802

Media	(25,426		)		(566		)		(1,160		)		(27,152		)
Other	(5,412		)		(67		)		(1,102		)		(6,581		)
Corporate	(47,895		)		(62,576		)		—				(110,471		)

Total	$	321,590			$	(65,258	)		$	(18,058	)		$	238,274

SUPPLEMENTAL_CASH_FLOW_INFORMA

SUPPLEMENTAL CASH FLOW INFORMATION SUPPLEMENTAL CASH FLOW INFORMATION	9 Months Ended
	Sep. 30, 2013
Supplemental Cash Flow Information [Abstract]	'
SUPPLEMENTAL CASH FLOW INFORMATION	'
	SUPPLEMENTAL CASH FLOW INFORMATION
	The consideration for the acquisition of Twoo on January 4, 2013 includes a contingent consideration arrangement, which is described in Note 3 and Note 5.

CONTINGENCIES

CONTINGENCIES	9 Months Ended
CONTINGENCIES	Sep. 30, 2013
Loss Contingency [Abstract]	'
CONTINGENCIES	'
	CONTINGENCIES
	In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See Note 2 for additional information related to income tax contingencies.

GUARANTOR_AND_NONGUARANTOR_FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	9 Months Ended
	Sep. 30, 2013
Guarantor and Nonguarantor Financial Statements [Abstract]	'
GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	'
	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION
	The 2012 Senior Notes are unconditionally guaranteed, jointly and severally, by certain domestic subsidiaries which are 100% owned by the Company. The following tables present condensed consolidating financial information at September 30, 2013 and December 31, 2012 and for the three and nine months ended September 30, 2013 and 2012 for: IAC, on a stand-alone basis; the combined guarantor subsidiaries of IAC; the combined non-guarantor subsidiaries of IAC; and IAC on a consolidated basis.

	Balance sheet at September 30, 2013:


		IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	452,097		$	—		$	289,555		$	—			$	741,652

	Marketable securities	15,445			—			10,895			—				26,340

	Accounts receivable, net	19			129,189			80,741			—				209,949

	Other current assets	43,317			68,415			41,229			(981		)		151,980

	Intercompany receivables	—			498,273			1,722,874			(2,221,147		)		—

	Property and equipment, net	4,088			217,650			68,732			—				290,470

	Goodwill	—			1,179,888			492,817			—				1,672,705

	Intangible assets, net	—			310,248			148,123			—				458,371

	Investment in subsidiaries	4,510,043			697,685			—			(5,207,728		)		—

	Other non-current assets	87,167			20,647			150,354			(4,853		)		253,315

	Total assets	$	5,112,176		$	3,121,995		$	3,005,320		$	(7,434,709	)		$	3,804,782


	Accounts payable, trade	$	2,262		$	39,414		$	31,290		$	—			$	72,966

	Other current liabilities	69,965			252,040			208,295			(1,715		)		528,585

	Long-term debt, net of current maturities	500,000			80,000			—			—				580,000

	Income taxes payable	358,327			25,199			27,646			—				411,172

	Intercompany liabilities	2,221,147			—			—			(2,221,147		)		—

	Other long-term liabilities	225,419			85,975			84,009			(4,119		)		391,284

	Redeemable noncontrolling interests	—			—			32,779			—				32,779

	IAC shareholders' equity	1,735,056			2,639,367			2,568,361			(5,207,728		)		1,735,056

	Noncontrolling interests	—			—			52,940			—				52,940

	Total liabilities and shareholders' equity	$	5,112,176		$	3,121,995		$	3,005,320		$	(7,434,709	)		$	3,804,782

	Balance sheet at December 31, 2012:


		IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	501,075		$	—		$	248,902		$	—			$	749,977

	Marketable securities	20,604			—			—			—				20,604

	Accounts receivable, net	43			142,627			87,160			—				229,830

	Other current assets	58,452			53,720			45,204			(1,037		)		156,339

Intercompany receivables	—			482,926			10,276,178			(10,759,104		)		—

Property and equipment, net	4,116			194,515			71,881			—				270,512

Goodwill	—			1,190,199			425,955			—				1,616,154

Intangible assets, net	—			340,631			142,273			—				482,904

Investment in subsidiaries	12,913,694			611,851			—			(13,525,545		)		—

Other non-current assets	153,155			16,509			109,912			(68		)		279,508

Total assets	$	13,651,139		$	3,032,978		$	11,407,465		$	(24,285,754	)		$	3,805,828


Accounts payable, trade	$	4,366		$	64,888		$	29,060		$	—			$	98,314

Other current liabilities	74,214			216,010			238,003			(1,652		)		526,575

Long-term debt, net of current maturities	500,000			80,000			—			—				580,000

Income taxes payable	440,110			26,389			13,446			—				479,945

Intercompany liabilities	10,759,104			—			—			(10,759,104		)		—

Other long-term liabilities	217,617			91,119			45,950			547				355,233

Redeemable noncontrolling interests	—			1,388			56,738			—				58,126

IAC shareholders' equity	1,655,728			2,553,184			10,972,361			(13,525,545		)		1,655,728

Noncontrolling interests	—			—			51,907			—				51,907

Total liabilities and shareholders' equity	$	13,651,139		$	3,032,978		$	11,407,465		$	(24,285,754	)		$	3,805,828


Statement of operations for the three months ended September 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	519,972		$	237,990		$	(1,090	)		$	756,872

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	578			134,280			114,627			(629		)		248,856

Selling and marketing expense	743			182,195			65,691			(347		)		248,282

General and administrative expense	23,334			36,715			16,042			(114		)		75,977

Product development expense	1,321			23,858			10,053			—				35,232

Depreciation	340			8,187			4,962			—				13,489

Amortization of intangibles	—			9,003			4,029			—				13,032

Total costs and expenses	26,316			394,238			215,404			(1,090		)		634,868

Operating (loss) income	(26,316		)	125,734			22,586			—				122,004

Equity in earnings (losses) of unconsolidated affiliates	95,701			19,670			(56		)	(118,568		)		(3,253		)

Interest expense	(6,520		)	(1,061		)	(42		)	—				(7,623		)

Other income (expense), net	20,882			(9,813		)	5,650			—				16,719

Earnings from continuing operations before income taxes	83,747			134,530			28,138			(118,568		)		127,847

Income tax benefit (provision)	9,279			(40,929		)	(4,476		)	—				(36,126		)

Earnings from continuing operations	93,026			93,601			23,662			(118,568		)		91,721

Earnings from discontinued operations, net of tax	3,914			—			3			(3		)		3,914

Net earnings	96,940			93,601			23,665			(118,571		)		95,635

Net loss attributable to noncontrolling interests	—			—			1,305			—				1,305

Net earnings attributable to IAC shareholders	$	96,940		$	93,601		$	24,970		$	(118,571	)		$	96,940

Comprehensive income attributable to IAC shareholders	$	122,502		$	94,037		$	37,401		$	(131,438	)		$	122,502

Statement of operations for the three months ended September 30, 2012:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	495,065		$	220,943		$	(1,538	)		$	714,470

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,347			143,348			118,908			(1,328		)		262,275

Selling and marketing expense	1,250			177,896			56,195			(211		)		235,130

General and administrative expense	31,539			37,769			23,765			1				93,074

Product development expense	1,486			18,107			8,003			—				27,596

Depreciation	203			8,508			4,439			—				13,150

Amortization of intangibles	—			468			4,744			—				5,212

Total costs and expenses	35,825			386,096			216,054			(1,538		)		636,437

Operating (loss) income	(35,825		)	108,969			4,889			—				78,033

Equity in (losses) earnings of unconsolidated affiliates	(9,808		)	10,572			(3,062		)	(1,000		)		(3,298		)

Interest expense	(277		)	(1,063		)	(51		)	—				(1,391		)

Other income (expense), net	205,214			(578		)	(204,189		)	—				447

Earnings (loss) from continuing operations before income taxes	159,304			117,900			(202,413		)	(1,000		)		73,791

Income tax (provision) benefit	(112,963		)	(35,809		)	121,166			—				(27,606		)

Earnings (loss) from continuing operations	46,341			82,091			(81,247		)	(1,000		)		46,185

(Loss) earnings from discontinued operations, net of tax	(5,624		)	—			598			(598		)		(5,624		)

Net earnings (loss)	40,717			82,091			(80,649		)	(1,598		)		40,561

Net loss attributable to noncontrolling interests	—			146			10			—				156

Net earnings (loss) attributable to IAC shareholders	$	40,717		$	82,237		$	(80,639	)	$	(1,598	)		$	40,717

Comprehensive income (loss)attributable to IAC shareholders	$	44,386		$	82,188		$	(68,147	)	$	(14,041	)		$	44,386


Statement of operations for the nine months ended September 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,589,162		$	712,656		$	(3,286	)		$	2,298,532

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,804			444,655			333,476			(2,408		)		777,527

Selling and marketing expense	1,884			540,405			196,816			(756		)		738,349

General and administrative expense	69,161			120,882			85,295			(122		)		275,216

Product development expense	3,087			69,956			31,358			—				104,401

Depreciation	1,051			28,568			14,922			—				44,541

Amortization of intangibles	—			30,070			15,177			—				45,247

Total costs and expenses	76,987			1,234,536			677,044			(3,286		)		1,985,281

Operating (loss) income	(76,987		)	354,626			35,612			—				313,251

Equity in earnings (losses) of unconsolidated affiliates	286,178			30,981			(279		)	(321,302		)		(4,422		)

Interest expense	(19,592		)	(3,204		)	(148		)	—				(22,944		)

Other (expense) income, net	(31,457		)	(38,170		)	88,000			—				18,373

Earnings from continuing operations before income taxes	158,142			344,233			123,185			(321,302		)		304,258

Income tax benefit (provision)	48,823			(116,383		)	(33,728		)	—				(101,288		)

Earnings from continuing operations	206,965			227,850			89,457			(321,302		)		202,970

Earnings from discontinued operations, net of tax	1,902			—			14			(14		)		1,902

Net earnings	208,867			227,850			89,471			(321,316		)		204,872

Net loss attributable to noncontrolling interests	—			412			3,583			—				3,995

Net earnings attributable to IAC shareholders	$	208,867		$	228,262		$	93,054		$	(321,316	)		$	208,867

Comprehensive income attributable to IAC shareholders	$	234,411		$	228,560		$	83,895		$	(312,455	)		$	234,411


Statement of operations for the nine months ended September 30, 2012:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,428,316		$	611,954		$	(4,588	)		$	2,035,682

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	4,040			422,193			300,297			(3,651		)		722,879

Selling and marketing expense	3,022			497,647			165,453			(954		)		665,168

General and administrative expense	89,599			108,886			72,683			17				271,185

Product development expense	4,309			57,072			21,247			—				82,628

Depreciation	495			26,151			10,844			—				37,490

Amortization of intangibles	—			1,694			16,364			—				18,058

Total costs and expenses	101,465			1,113,643			586,888			(4,588		)		1,797,408

Operating (loss) income	(101,465		)	314,673			25,066			—				238,274

Equity in earnings (losses) of unconsolidated affiliates	196,390			28,757			(25,774		)	(227,581		)		(28,208		)

Interest expense	(832		)	(3,193		)	(77		)	—				(4,102		)

Other (expense) income, net	(3,350		)	(2,369		)	8,554			—				2,835

Earnings from continuing operations before income taxes	90,743			337,868			7,769			(227,581		)		208,799

Income tax benefit (provision)	34,365			(110,884		)	(6,841		)	—				(83,360		)

Earnings from continuing operations	125,108			226,984			928			(227,581		)		125,439

(Loss) earnings from discontinued operations, net of tax	(6,581		)	—			856			(856		)		(6,581		)

Net earnings	118,527			226,984			1,784			(228,437		)		118,858

Net loss (earnings) attributable to noncontrolling interests	—			183			(514		)					(331		)

Net earnings attributable to IAC shareholders	$	118,527		$	227,167		$	1,270		$	(228,437	)		$	118,527

Comprehensive income (loss)attributable to IAC shareholders	$	119,079		$	226,908		$	(2,587	)	$	(224,321	)		$	119,079

Statement of cash flows for the nine months ended September 30, 2013:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(55,102	)	$	392,407		$	(12,975	)	$	—			$	324,330

Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(6,084		)	(33,373		)	—				(39,457		)

Capital expenditures	(742		)	(52,098		)	(11,274		)	—				(64,114		)

Proceeds from maturities and sales of marketable debt securities	12,502			—			—			—				12,502

Proceeds from sales of long-term investments	41,976			—			310			—				42,286

Purchases of long-term investments	(17,362		)	—			(9,243		)	—				(26,605		)

Other, net	—			(1,717		)	10,621			—				8,904

Net cash provided by (used in) investing activities attributable to continuing operations	36,374			(59,899		)	(42,959		)	—				(66,484		)

Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(168,376		)	—			—			—				(168,376		)

Issuance of common stock, net of withholding taxes	6,456			—			—			—				6,456

Dividends	(58,882		)	—			—			—				(58,882		)

Excess tax benefits from stock-based awards	26,430			—			—			—				26,430

Purchase of noncontrolling interests	—			—			(55,561		)	—				(55,561		)

Principal payments on long-term debt	(15,844		)	—			—			—				(15,844		)

Intercompany	178,663			(331,295		)	152,632			—				—

Other, net	(951		)	(1,225		)	(1,210		)	—				(3,386		)

Net cash (used in) provided by financing activities attributable to continuing operations	(32,504		)	(332,520		)	95,861			—				(269,163		)

Total cash (used in) provided by continuing operations	(51,232		)	(12		)	39,927			—				(11,317		)

Total cash provided by discontinued operations	2,254			—			3			—				2,257

Effect of exchange rate changes on cash and cash equivalents	—			12			723			—				735

Net (decrease) increase in cash and cash equivalents	(48,978		)	—			40,653			—				(8,325		)

Cash and cash equivalents at beginning of period	501,075			—			248,902			—				749,977

Cash and cash equivalents at end of period	$	452,097		$	—		$	289,555		$	—			$	741,652

Statement of cash flows for the nine months ended September 30, 2012:


	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations				IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(25,409	)	$	337,883		$	11,133		$	—			$	323,607

Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(341,906		)	(35,217		)	—				(377,123		)

Capital expenditures	(805		)	(20,295		)	(11,263		)	—				(32,363		)

Proceeds from maturities and sales of marketable debt securities	79,353			—			—			—				79,353

Purchases of marketable debt securities	(47,902		)	—			—			—				(47,902		)

Proceeds from sales of long-term investments	12,744			—			—			—				12,744

Purchases of long-term investments	(2,588		)	(724		)	(6,719		)	—				(10,031		)

Other, net	(350		)	117			(12,031		)	—				(12,264		)

Net cash provided by (used in) investing activities attributable to continuing operations	40,452			(362,808		)	(65,230		)	—				(387,586		)

Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(434,041		)	—			—			—				(434,041		)

Issuance of common stock, net of withholding taxes	320,070			—			—			—				320,070

Dividends	(43,695		)	—			—			—				(43,695		)

Excess tax benefits from stock-based awards	18,594			4,892			—			—				23,486

Purchase of noncontrolling interests	(1,937		)	—			(2,954		)	—				(4,891		)

Intercompany	(153,633		)	20,052			133,581			—				—

Other, net	—			—			195			—				195

Net cash (used in) provided by financing activities attributable to continuing operations	(294,642		)	24,944			130,822			—				(138,876		)

Total cash (used in) provided by continuing operations	(279,599		)	19			76,725			—				(202,855		)

Total cash provided by (used in) discontinued operations	2,576			—			(4,442		)	—				(1,866		)

Effect of exchange rate changes on cash and cash equivalents	—			(19		)	2,366			—				2,347

Net (decrease) increase in cash and cash equivalents	(277,023		)	—			74,649			—				(202,374		)

Cash and cash equivalents at beginning of period	545,222			—			158,931			—				704,153

Cash and cash equivalents at end of period	$	268,199		$	—		$	233,580		$	—			$	501,779

THE_COMPANY_AND_SUMMARY_OF_SIG1

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Accounting Estimates	'
	Accounting Estimates
	The preparation of consolidated financial statements in accordance with U.S. GAAP requires management to make certain estimates, judgments and assumptions that impact the reported amounts of assets, liabilities, revenue and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from those estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of marketable securities and other investments; the recoverability of goodwill and indefinite-lived intangible assets; the useful lives and recovery of definite-lived intangible assets and property and equipment; the carrying value of accounts receivable, including the determination of the allowance for doubtful accounts and revenue reserves; the fair value of acquisition-related contingent consideration; the reserves for income tax contingencies; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets and other factors that the Company considers relevant.

BUSINESS_COMBINATION_Tables

BUSINESS COMBINATION (Tables)	9 Months Ended
	Sep. 30, 2013
Business Combinations [Abstract]	'
Schedule of pro forma financial information	'


		Three Months Ended September 30, 2012		Nine Months Ended September 30, 2012
		(In thousands, except per share data)
	Revenue	$	740,086	$	2,110,653

	Net earnings attributable to IAC shareholders	$	43,909	$	125,722

	Basic earnings per share attributable to IAC shareholders	$	0.5	$	1.47

	Diluted earnings per share attributable to IAC shareholders	$	0.46	$	1.35

MARKETABLE_SECURITIES_Tables

MARKETABLE SECURITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Marketable Securities [Abstract]	'
Schedule of current available-for-sale marketable securities	'
	At September 30, 2013, current available-for-sale marketable securities are as follows:


		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
		(In thousands)
	Corporate debt security	$	1,007	$	8	$	—	$	1,015

	Total debt security	1,007		8		—		1,015

	Equity securities	7,927		17,398		—		25,325

	Total marketable securities	$	8,934	$	17,406	$	—	$	26,340

	The contractual maturity of the debt security classified as available-for-sale at September 30, 2013 is less than one year.
	At December 31, 2012, current available-for-sale marketable securities are as follows:


		Amortized		Gross		Gross		Estimated
		Cost		Unrealized		Unrealized		Fair Value
				Gains		Losses
		(In thousands)
	Corporate debt securities	$	13,608	$	19	$	—	$	13,627

	Total debt securities	13,608		19		—		13,627

	Equity security	—		6,977		—		6,977

	Total marketable securities	$	13,608	$	6,996	$	—	$	20,604

Schedule of proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains and losses	'
	The following table presents the proceeds from maturities and sales of current and non-current available-for-sale marketable securities and the related gross realized gains:


		Three Months Ended September 30,				Nine Months Ended September 30,
		2013		2012		2013		2012

		(In thousands)
	Proceeds from maturities and sales of available-for-sale marketable securities	$	41,976	$	40,570	$	54,478	$	88,347

	Gross realized gains	17,977		241		17,977		2,039

FAIR_VALUE_MEASUREMENTS_AND_FI1

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Schedule of assets and liabilities measured at fair value on a recurring basis	'
	The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:


		September 30, 2013
		Quoted Market			Significant			Significant			Total
		Prices in Active			Other			Unobservable			Fair Value
		Markets for			Observable			Inputs			Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	347,345		$	—		$	—		$	347,345

	Commercial paper	—			81,890			—			81,890

	Time deposits	—			92,446			—			92,446

	Marketable securities:
	Corporate debt security	—			1,015			—			1,015

	Equity securities	25,325			—			—			25,325

	Long-term investments:
	Auction rate security	—			—			9,300			9,300

	Marketable equity securities	12,360			—			—			12,360

	Total	$	385,030		$	175,351		$	9,300		$	569,681


	Liabilities:
	Contingent consideration arrangement	$	—		$	—		$	(48,931	)	$	(48,931	)




		December 31, 2012
		Quoted Market			Significant			Significant			Total
		Prices in Active			Other			Unobservable			Fair Value
		Markets for			Observable			Inputs			Measurements
		Identical Assets			Inputs			(Level 3)
		(Level 1)			(Level 2)
		(In thousands)
	Assets:
	Cash equivalents:
	Money market funds	$	545,290		$	—		$	—		$	545,290

	Time deposits	—			11,994			—			11,994

	Marketable securities:
	Corporate debt securities	—			13,627			—			13,627

	Equity security	6,977			—			—			6,977

	Long-term investments:
	Auction rate security	—			—			8,100			8,100

	Marketable equity securities	31,244			—			—			31,244

	Total	$	583,511		$	25,621		$	8,100		$	617,232

Schedule of changes in assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'
	The following tables present the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):


		Three Months Ended September 30,
		2013						2012
		Auction Rate			Contingent			Auction Rate
		Security			Consideration			Security
					Arrangement
		(In thousands)
	Balance at July 1	$	8,760		$	(46,912	)	$	6,730

	Total net gains (losses) (unrealized):

	Included in earnings	—			(632		)	—

	Included in other comprehensive income (loss)	540			(1,387		)	600

	Balance at September 30	$	9,300		$	(48,931	)	$	7,330



		Nine Months Ended September 30,
		2013						2012
		Auction Rate			Contingent			Auction Rate			Contingent
		Security			Consideration			Security			Consideration
					Arrangement						Arrangement
		(In thousands)
	Balance at January 1	$	8,100		$	—		$	5,870		$	(10,000	)

	Total net gains (losses) (unrealized):

	Included in earnings	—			(6,339		)	—			—

	Included in other comprehensive income (loss)	1,200			(1,755		)	1,460			—

	Fair value at date of acquisition	—			(40,837		)	—			—

	Settlements	—			—			—			10,000

	Balance at September 30	$	9,300		$	(48,931	)	$	7,330		$	—

Schedule of fair values of the financial instruments	'
	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes:


		30-Sep-13						31-Dec-12
		Carrying			Fair			Carrying			Fair
		Value			Value			Value			Value
		(In thousands)
	Current maturities of long-term debt	$	—		$	—		$	(15,844	)	$	(15,875	)

	Long-term debt, net of current maturities	(580,000		)	(538,891		)	(580,000		)	(581,994		)

LONGTERM_DEBT_Tables

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2013
Debt Disclosure [Abstract]	'
Schedule of Long-term Debt Instruments	'
	The balance of long-term debt is comprised of:


		September 30,		December 31,
		2013		2012
		(In thousands)
	7.00% Senior Notes due January 15, 2013 (the "2002 Senior Notes"); interest payable each January 15 and July 15	$	—	$	15,844

	4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15	500,000		500,000

	5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035; interest payable each March 1 and September 1	80,000		80,000

	Total long-term debt	580,000		595,844

	Less current maturities	—		(15,844		)

	Long-term debt, net of current maturities	$	580,000	$	580,000

ACCUMULATED_OTHER_COMPREHENSIV1

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2013
Equity [Abstract]	'
Schedule of accumulated other comprehensive loss	'
	The following tables present the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings:


		Three Months Ended September 30, 2013
		Foreign Currency Translation Adjustment			Unrealized Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance at July 1	$	(37,302	)	$	5,115		$	(32,187	)

	Other comprehensive income	13,976			16,899			30,875

	Amounts reclassified from accumulated other comprehensive loss	—			(5,313		)	(5,313		)

	Net current period other comprehensive income	13,976			11,586			25,562

	Balance at September 30	$	(23,326	)	$	16,701		$	(6,625	)



		Nine Months Ended September 30, 2013
		Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
		(In thousands)
	Balance at January 1	$	(25,073	)	$	(7,096	)	$	(32,169	)
	Other comprehensive income	1,747			19,691			21,438

	Amounts reclassified from accumulated other comprehensive loss	—			4,106			4,106

	Net current period other comprehensive income	1,747			23,797			25,544

	Balance at September 30	$	(23,326	)	$	16,701		$	(6,625	)

EARNINGS_PER_SHARE_Tables

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Computation of basic and diluted earnings per share	'
	The following tables set forth the computation of basic and diluted earnings per share attributable to IAC shareholders.


		Three Months Ended September 30,
		2013						2012
		Basic			Diluted			Basic				Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	91,721		$	91,721		$	46,185			$	46,185

	Net loss attributable to noncontrolling interests	1,305			1,305			156				156

	Earnings from continuing operations attributable to IAC shareholders	93,026			93,026			46,341				46,341

	Earnings (loss) from discontinued operations attributable to IAC shareholders	3,914			3,914			(5,624		)		(5,624		)

	Net earnings attributable to IAC shareholders	$	96,940		$	96,940		$	40,717			$	40,717


	Denominator:
	Weighted average basic shares outstanding	83,094			83,094			88,296				88,296

	Dilutive securities including stock options and RSUs(a)(b)	—			2,978			—				6,394

	Denominator for earnings per share—weighted average shares(a)(b)	83,094			86,072			88,296				94,690


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	1.12		$	1.08		$	0.52			$	0.49

	Discontinued operations	0.05			0.05			(0.06		)		(0.06		)

	Earnings per share	$	1.17		$	1.13		$	0.46			$	0.43



		Nine Months Ended September 30,
		2013						2012
		Basic			Diluted			Basic				Diluted
		(In thousands, except per share data)
	Numerator:
	Earnings from continuing operations	$	202,970		$	202,970		$	125,439			$	125,439

	Net loss (earnings) attributable to noncontrolling interests	3,995			3,995			(331		)		(331		)

	Earnings from continuing operations attributable to IAC shareholders	206,965			206,965			125,108				125,108

	Earnings (loss) from discontinued operations attributable to IAC shareholders	1,902			1,902			(6,581		)		(6,581		)

	Net earnings attributable to IAC shareholders	$	208,867		$	208,867		$	118,527			$	118,527


	Denominator:
	Weighted average basic shares outstanding	83,636			83,636			85,766				85,766

	Dilutive securities including stock options, warrants and RSUs(a)(b)	—			3,032			—				7,026

	Denominator for earnings per share—weighted average shares(a)(b)	83,636			86,668			85,766				92,792


	Earnings (loss) per share attributable to IAC shareholders:
	Earnings per share from continuing operations	$	2.47		$	2.39		$	1.46			$	1.35

Discontinued operations	0.03			0.02			(0.08		)		(0.07		)

Earnings per share	$	2.5		$	2.41		$	1.38			$	1.28

____________________________________________

(a)	If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and warrants and vesting of restricted stock units ("RSUs"). As of May 8, 2012, there are no warrants outstanding. For the three and nine months ended September 30, 2013, approximately 0.3 million and 0.7 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. For the three and nine months ended September 30, 2012, approximately 0.3 million and 0.7 million shares, respectively, related to potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.


(b)	Performance-based stock units ("PSUs") are included in the denominator for earnings per share if (i) the applicable performance condition(s) has been met and (ii) the inclusion of the PSUs is dilutive for the respective reporting periods. For the three and nine months ended September 30, 2013, approximately 0.1 million PSUs that are probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met. At September 30, 2012, there were approximately 2.3 million PSUs included in the calculation of diluted earnings per share, as their performance conditions had been met. For the three and nine months ended September 30, 2012, approximately 0.6 million PSUs that were probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met.

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Segment Reporting [Abstract]	'
Schedule of reconciliation of revenues from segments to consolidated	'


		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012

		(In thousands)
	Revenue:
	Search & Applications	$	407,291			$	370,227			$	1,231,932			$	1,062,187

	Match	201,069				178,190				584,251				530,883

	Local	62,805				84,314				222,484				245,938

	Media	50,974				52,736				154,303				107,015

	Other	35,085				29,064				106,135				89,899

	Inter-segment elimination	(352		)		(61		)		(573		)		(240		)
	Total	$	756,872			$	714,470			$	2,298,532			$	2,035,682

Schedule of reconciliation of operating income (loss) from segments to consolidated	'


		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012

		(In thousands)
	Operating Income (Loss):
	Search & Applications	$	87,756			$	69,036			$	264,085			$	216,593

	Match	64,823				56,078				164,169				143,083

	Local	9,853				7,343				2,492				22,802

	Media	(8,475		)		(13,178		)		(21,331		)		(27,152		)
	Other	(2,529		)		(2,685		)		(9,848		)		(6,581		)
	Corporate	(29,424		)		(38,561		)		(86,316		)		(110,471		)
	Total	$	122,004			$	78,033			$	313,251			$	238,274

Schedule of reconciliation of Operating Income Before Amortization from segments to consolidated	'


		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012
		(In thousands)
	Operating Income Before Amortization:
	Search & Applications	$	94,647			$	69,192			$	284,303			$	216,771

	Match	68,447				59,980				182,358				159,953

	Local	12,417				7,817				13,384				23,599

	Media	(7,984		)		(12,236		)		(19,880		)		(25,426		)
	Other	(1,880		)		(2,259		)		(7,797		)		(5,412		)
	Corporate	(15,614		)		(15,898		)		(48,683		)		(47,895		)
	Total	$	150,033			$	106,596			$	403,685			$	321,590

Schedule of reconciliation of depreciation from segments to consolidated	'


		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012
		(In thousands)
	Depreciation:
	Search & Applications	$	3,865			$	3,343			$	14,143			$	10,019

	Match	4,985				4,502				14,438				11,781

	Local	1,346				2,463				6,399				7,739

	Media	526				424				1,573				898

	Other	360				286				1,010				787

	Corporate	2,407				2,132				6,978				6,266

	Total	$	13,489			$	13,150			$	44,541			$	37,490

Schedule of revenue and long-lived assets, excluding goodwill and intangible assets, by geography	'
	Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:


		Three Months Ended September 30,								Nine Months Ended September 30,
		2013				2012				2013				2012
		(In thousands)
	Revenue:
	United States	$	527,675			$	499,409			$	1,594,169			$	1,417,622

	All other countries	229,197				215,061				704,363				618,060

	Total	$	756,872			$	714,470			$	2,298,532			$	2,035,682




		September 30,				December 31,
		2013				2012
		(In thousands)
	Long-lived assets (excluding goodwill and intangible assets):
	United States	$	268,725			$	251,379

	All other countries	21,745				19,133

	Total	$	290,470			$	270,512

Schedule of reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'
	The following tables reconcile Operating Income Before Amortization to operating income (loss) for the Company's reportable segments:


		Three Months Ended September 30, 2013
		Operating				Non-Cash				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
		Income Before				Compensation				of Intangibles							Income
		Amortization				Expense											(Loss)
		(In thousands)
	Search & Applications	$	94,647			$	—			$	(6,891	)		$	—		$	87,756

	Match	68,447				(336		)		(2,656		)		(632		)	64,823

	Local	12,417				—				(2,564		)		—			9,853

	Media	(7,984		)		(219		)		(272		)		—			(8,475		)

	Other	(1,880		)		—				(649		)		—			(2,529		)

	Corporate	(15,614		)		(13,810		)		—				—			(29,424		)

	Total	$	150,033			$	(14,365	)		$	(13,032	)		$	(632	)	$	122,004



		Three Months Ended September 30, 2012
		Operating				Non-Cash				Amortization				Operating
		Income Before				Compensation				of Intangibles				Income
		Amortization				Expense								(Loss)
		(In thousands)
	Search & Applications	$	69,192			$	(9	)		$	(147	)		$	69,036

	Match	59,980				(560		)		(3,342		)		56,078

	Local	7,817				—				(474		)		7,343

	Media	(12,236		)		(62		)		(880		)		(13,178		)
	Other	(2,259		)		(57		)		(369		)		(2,685		)
	Corporate	(15,898		)		(22,663		)		—				(38,561		)

	Total	$	106,596			$	(23,351	)		$	(5,212	)		$	78,033



		Nine Months Ended September 30, 2013
		Operating				Non-Cash				Amortization				Acquisition-related Contingent Consideration Fair Value Adjustments			Operating
		Income Before				Compensation				of Intangibles							Income
		Amortization				Expense											(Loss)
		(In thousands)
	Search & Applications	$	284,303			$	(3	)		$	(20,215	)		$	—		$	264,085

	Match	182,358				(542		)		(11,308		)		(6,339		)	164,169

	Local	13,384				—				(10,892		)		—			2,492

	Media	(19,880		)		(637		)		(814		)		—			(21,331		)

	Other	(7,797		)		(33		)		(2,018		)		—			(9,848		)

	Corporate	(48,683		)		(37,633		)		—				—			(86,316		)

	Total	$	403,685			$	(38,848	)		$	(45,247	)		$	(6,339	)	$	313,251



	Nine Months Ended September 30, 2012
	Operating				Non-Cash				Amortization				Operating
	Income Before				Compensation				of Intangibles				Income
	Amortization				Expense								(Loss)
	(In thousands)
Search & Applications	$	216,771			$	(26	)		$	(152	)		$	216,593

Match	159,953				(2,023		)		(14,847		)		143,083

Local	23,599				—				(797		)		22,802

Media	(25,426		)		(566		)		(1,160		)		(27,152		)
Other	(5,412		)		(67		)		(1,102		)		(6,581		)
Corporate	(47,895		)		(62,576		)		—				(110,471		)

Total	$	321,590			$	(65,258	)		$	(18,058	)		$	238,274

GUARANTOR_AND_NONGUARANTOR_FIN1

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2013
Guarantor and Nonguarantor Financial Statements [Abstract]	'
Schedule of condensed balance sheet	'
	Balance sheet at September 30, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	452,097			$	—			$	289,555			$	—			$	741,652

	Marketable securities	15,445				—				10,895				—				26,340

	Accounts receivable, net	19				129,189				80,741				—				209,949

	Other current assets	43,317				68,415				41,229				(981		)		151,980

	Intercompany receivables	—				498,273				1,722,874				(2,221,147		)		—

	Property and equipment, net	4,088				217,650				68,732				—				290,470

	Goodwill	—				1,179,888				492,817				—				1,672,705

	Intangible assets, net	—				310,248				148,123				—				458,371

	Investment in subsidiaries	4,510,043				697,685				—				(5,207,728		)		—

	Other non-current assets	87,167				20,647				150,354				(4,853		)		253,315

	Total assets	$	5,112,176			$	3,121,995			$	3,005,320			$	(7,434,709	)		$	3,804,782


	Accounts payable, trade	$	2,262			$	39,414			$	31,290			$	—			$	72,966

	Other current liabilities	69,965				252,040				208,295				(1,715		)		528,585

	Long-term debt, net of current maturities	500,000				80,000				—				—				580,000

	Income taxes payable	358,327				25,199				27,646				—				411,172

	Intercompany liabilities	2,221,147				—				—				(2,221,147		)		—

	Other long-term liabilities	225,419				85,975				84,009				(4,119		)		391,284

	Redeemable noncontrolling interests	—				—				32,779				—				32,779

	IAC shareholders' equity	1,735,056				2,639,367				2,568,361				(5,207,728		)		1,735,056

	Noncontrolling interests	—				—				52,940				—				52,940

	Total liabilities and shareholders' equity	$	5,112,176			$	3,121,995			$	3,005,320			$	(7,434,709	)		$	3,804,782

	Balance sheet at December 31, 2012:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Cash and cash equivalents	$	501,075			$	—			$	248,902			$	—			$	749,977

	Marketable securities	20,604				—				—				—				20,604

	Accounts receivable, net	43				142,627				87,160				—				229,830

	Other current assets	58,452				53,720				45,204				(1,037		)		156,339

	Intercompany receivables	—				482,926				10,276,178				(10,759,104		)		—

Property and equipment, net	4,116				194,515				71,881				—				270,512

Goodwill	—				1,190,199				425,955				—				1,616,154

Intangible assets, net	—				340,631				142,273				—				482,904

Investment in subsidiaries	12,913,694				611,851				—				(13,525,545		)		—

Other non-current assets	153,155				16,509				109,912				(68		)		279,508

Total assets	$	13,651,139			$	3,032,978			$	11,407,465			$	(24,285,754	)		$	3,805,828


Accounts payable, trade	$	4,366			$	64,888			$	29,060			$	—			$	98,314

Other current liabilities	74,214				216,010				238,003				(1,652		)		526,575

Long-term debt, net of current maturities	500,000				80,000				—				—				580,000

Income taxes payable	440,110				26,389				13,446				—				479,945

Intercompany liabilities	10,759,104				—				—				(10,759,104		)		—

Other long-term liabilities	217,617				91,119				45,950				547				355,233

Redeemable noncontrolling interests	—				1,388				56,738				—				58,126

IAC shareholders' equity	1,655,728				2,553,184				10,972,361				(13,525,545		)		1,655,728

Noncontrolling interests	—				—				51,907				—				51,907

Total liabilities and shareholders' equity	$	13,651,139			$	3,032,978			$	11,407,465			$	(24,285,754	)		$	3,805,828

Schedule of condensed income statement	'

	Statement of operations for the three months ended September 30, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Revenue	$	—			$	519,972			$	237,990			$	(1,090	)		$	756,872

	Costs and expenses:
	Cost of revenue (exclusive of depreciation shown separately below)	578				134,280				114,627				(629		)		248,856

	Selling and marketing expense	743				182,195				65,691				(347		)		248,282

	General and administrative expense	23,334				36,715				16,042				(114		)		75,977

	Product development expense	1,321				23,858				10,053				—				35,232

	Depreciation	340				8,187				4,962				—				13,489

	Amortization of intangibles	—				9,003				4,029				—				13,032

	Total costs and expenses	26,316				394,238				215,404				(1,090		)		634,868

	Operating (loss) income	(26,316		)		125,734				22,586				—				122,004

	Equity in earnings (losses) of unconsolidated affiliates	95,701				19,670				(56		)		(118,568		)		(3,253		)

	Interest expense	(6,520		)		(1,061		)		(42		)		—				(7,623		)

	Other income (expense), net	20,882				(9,813		)		5,650				—				16,719

	Earnings from continuing operations before income taxes	83,747				134,530				28,138				(118,568		)		127,847

	Income tax benefit (provision)	9,279				(40,929		)		(4,476		)		—				(36,126		)

	Earnings from continuing operations	93,026				93,601				23,662				(118,568		)		91,721

	Earnings from discontinued operations, net of tax	3,914				—				3				(3		)		3,914

	Net earnings	96,940				93,601				23,665				(118,571		)		95,635

	Net loss attributable to noncontrolling interests	—				—				1,305				—				1,305

	Net earnings attributable to IAC shareholders	$	96,940			$	93,601			$	24,970			$	(118,571	)		$	96,940

	Comprehensive income attributable to IAC shareholders	$	122,502			$	94,037			$	37,401			$	(131,438	)		$	122,502

	Statement of operations for the three months ended September 30, 2012:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Revenue	$	—			$	495,065			$	220,943			$	(1,538	)		$	714,470

	Costs and expenses:
	Cost of revenue (exclusive of depreciation shown separately below)	1,347				143,348				118,908				(1,328		)		262,275

	Selling and marketing expense	1,250				177,896				56,195				(211		)		235,130

	General and administrative expense	31,539				37,769				23,765				1				93,074

	Product development expense	1,486				18,107				8,003				—				27,596

Depreciation	203				8,508				4,439				—				13,150

Amortization of intangibles	—				468				4,744				—				5,212

Total costs and expenses	35,825				386,096				216,054				(1,538		)		636,437

Operating (loss) income	(35,825		)		108,969				4,889				—				78,033

Equity in (losses) earnings of unconsolidated affiliates	(9,808		)		10,572				(3,062		)		(1,000		)		(3,298		)

Interest expense	(277		)		(1,063		)		(51		)		—				(1,391		)

Other income (expense), net	205,214				(578		)		(204,189		)		—				447

Earnings (loss) from continuing operations before income taxes	159,304				117,900				(202,413		)		(1,000		)		73,791

Income tax (provision) benefit	(112,963		)		(35,809		)		121,166				—				(27,606		)

Earnings (loss) from continuing operations	46,341				82,091				(81,247		)		(1,000		)		46,185

(Loss) earnings from discontinued operations, net of tax	(5,624		)		—				598				(598		)		(5,624		)

Net earnings (loss)	40,717				82,091				(80,649		)		(1,598		)		40,561

Net loss attributable to noncontrolling interests	—				146				10				—				156

Net earnings (loss) attributable to IAC shareholders	$	40,717			$	82,237			$	(80,639	)		$	(1,598	)		$	40,717

Comprehensive income (loss)attributable to IAC shareholders	$	44,386			$	82,188			$	(68,147	)		$	(14,041	)		$	44,386


Statement of operations for the nine months ended September 30, 2013:


	IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—			$	1,589,162			$	712,656			$	(3,286	)		$	2,298,532

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,804				444,655				333,476				(2,408		)		777,527

Selling and marketing expense	1,884				540,405				196,816				(756		)		738,349

General and administrative expense	69,161				120,882				85,295				(122		)		275,216

Product development expense	3,087				69,956				31,358				—				104,401

Depreciation	1,051				28,568				14,922				—				44,541

Amortization of intangibles	—				30,070				15,177				—				45,247

Total costs and expenses	76,987				1,234,536				677,044				(3,286		)		1,985,281

Operating (loss) income	(76,987		)		354,626				35,612				—				313,251

Equity in earnings (losses) of unconsolidated affiliates	286,178				30,981				(279		)		(321,302		)		(4,422		)

Interest expense	(19,592		)		(3,204		)		(148		)		—				(22,944		)

Other (expense) income, net	(31,457		)		(38,170		)		88,000				—				18,373

Earnings from continuing operations before income taxes	158,142				344,233				123,185				(321,302		)		304,258

Income tax benefit (provision)	48,823				(116,383		)		(33,728		)		—				(101,288		)

Earnings from continuing operations	206,965				227,850				89,457				(321,302		)		202,970

Earnings from discontinued operations, net of tax	1,902				—				14				(14		)		1,902

Net earnings	208,867				227,850				89,471				(321,316		)		204,872

Net loss attributable to noncontrolling interests	—				412				3,583				—				3,995

Net earnings attributable to IAC shareholders	$	208,867			$	228,262			$	93,054			$	(321,316	)		$	208,867

Comprehensive income attributable to IAC shareholders	$	234,411			$	228,560			$	83,895			$	(312,455	)		$	234,411


Statement of operations for the nine months ended September 30, 2012:


	IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
	(In thousands)
Revenue	$	—			$	1,428,316			$	611,954			$	(4,588	)		$	2,035,682

Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	4,040				422,193				300,297				(3,651		)		722,879

Selling and marketing expense	3,022				497,647				165,453				(954		)		665,168

General and administrative expense	89,599				108,886				72,683				17				271,185

Product development expense	4,309				57,072				21,247				—				82,628

Depreciation	495				26,151				10,844				—				37,490

Amortization of intangibles	—				1,694				16,364				—				18,058

Total costs and expenses	101,465				1,113,643				586,888				(4,588		)		1,797,408

Operating (loss) income	(101,465		)		314,673				25,066				—				238,274

Equity in earnings (losses) of unconsolidated affiliates	196,390				28,757				(25,774		)		(227,581		)		(28,208		)

Interest expense	(832		)		(3,193		)		(77		)		—				(4,102		)

Other (expense) income, net	(3,350		)		(2,369		)		8,554				—				2,835

Earnings from continuing operations before income taxes	90,743				337,868				7,769				(227,581		)		208,799

Income tax benefit (provision)	34,365				(110,884		)		(6,841		)		—				(83,360		)

Earnings from continuing operations	125,108				226,984				928				(227,581		)		125,439

(Loss) earnings from discontinued operations, net of tax	(6,581		)		—				856				(856		)		(6,581		)

Net earnings	118,527				226,984				1,784				(228,437		)		118,858

Net loss (earnings) attributable to noncontrolling interests	—				183				(514		)						(331		)

Net earnings attributable to IAC shareholders	$	118,527			$	227,167			$	1,270			$	(228,437	)		$	118,527

Comprehensive income (loss)attributable to IAC shareholders	$	119,079			$	226,908			$	(2,587	)		$	(224,321	)		$	119,079

Schedule of condensed cash flow statement	'
	Statement of cash flows for the nine months ended September 30, 2013:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Net cash (used in) provided by operating activities attributable to continuing operations	$	(55,102	)		$	392,407			$	(12,975	)		$	—			$	324,330

	Cash flows from investing activities attributable to continuing operations:
	Acquisitions, net of cash acquired	—				(6,084		)		(33,373		)		—				(39,457		)

	Capital expenditures	(742		)		(52,098		)		(11,274		)		—				(64,114		)

	Proceeds from maturities and sales of marketable debt securities	12,502				—				—				—				12,502

	Proceeds from sales of long-term investments	41,976				—				310				—				42,286

	Purchases of long-term investments	(17,362		)		—				(9,243		)		—				(26,605		)

	Other, net	—				(1,717		)		10,621				—				8,904

	Net cash provided by (used in) investing activities attributable to continuing operations	36,374				(59,899		)		(42,959		)		—				(66,484		)

	Cash flows from financing activities attributable to continuing operations:
	Purchase of treasury stock	(168,376		)		—				—				—				(168,376		)

	Issuance of common stock, net of withholding taxes	6,456				—				—				—				6,456

	Dividends	(58,882		)		—				—				—				(58,882		)

	Excess tax benefits from stock-based awards	26,430				—				—				—				26,430

	Purchase of noncontrolling interests	—				—				(55,561		)		—				(55,561		)

	Principal payments on long-term debt	(15,844		)		—				—				—				(15,844		)

	Intercompany	178,663				(331,295		)		152,632				—				—

	Other, net	(951		)		(1,225		)		(1,210		)		—				(3,386		)

	Net cash (used in) provided by financing activities attributable to continuing operations	(32,504		)		(332,520		)		95,861				—				(269,163		)

	Total cash (used in) provided by continuing operations	(51,232		)		(12		)		39,927				—				(11,317		)

	Total cash provided by discontinued operations	2,254				—				3				—				2,257

	Effect of exchange rate changes on cash and cash equivalents	—				12				723				—				735

	Net (decrease) increase in cash and cash equivalents	(48,978		)		—				40,653				—				(8,325		)

	Cash and cash equivalents at beginning of period	501,075				—				248,902				—				749,977

	Cash and cash equivalents at end of period	$	452,097			$	—			$	289,555			$	—			$	741,652

	Statement of cash flows for the nine months ended September 30, 2012:


		IAC				Guarantor Subsidiaries				Non-Guarantor Subsidiaries				Total Eliminations				IAC Consolidated
		(In thousands)
	Net cash (used in) provided by operating activities attributable to continuing operations	$	(25,409	)		$	337,883			$	11,133			$	—			$	323,607

	Cash flows from investing activities attributable to continuing operations:
	Acquisitions, net of cash acquired	—				(341,906		)		(35,217		)		—				(377,123		)

Capital expenditures	(805		)		(20,295		)		(11,263		)		—				(32,363		)

Proceeds from maturities and sales of marketable debt securities	79,353				—				—				—				79,353

Purchases of marketable debt securities	(47,902		)		—				—				—				(47,902		)

Proceeds from sales of long-term investments	12,744				—				—				—				12,744

Purchases of long-term investments	(2,588		)		(724		)		(6,719		)		—				(10,031		)

Other, net	(350		)		117				(12,031		)		—				(12,264		)

Net cash provided by (used in) investing activities attributable to continuing operations	40,452				(362,808		)		(65,230		)		—				(387,586		)

Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(434,041		)		—				—				—				(434,041		)

Issuance of common stock, net of withholding taxes	320,070				—				—				—				320,070

Dividends	(43,695		)		—				—				—				(43,695		)

Excess tax benefits from stock-based awards	18,594				4,892				—				—				23,486

Purchase of noncontrolling interests	(1,937		)		—				(2,954		)		—				(4,891		)

Intercompany	(153,633		)		20,052				133,581				—				—

Other, net	—				—				195				—				195

Net cash (used in) provided by financing activities attributable to continuing operations	(294,642		)		24,944				130,822				—				(138,876		)

Total cash (used in) provided by continuing operations	(279,599		)		19				76,725				—				(202,855		)

Total cash provided by (used in) discontinued operations	2,576				—				(4,442		)		—				(1,866		)

Effect of exchange rate changes on cash and cash equivalents	—				(19		)		2,366				—				2,347

Net (decrease) increase in cash and cash equivalents	(277,023		)		—				74,649				—				(202,374		)

Cash and cash equivalents at beginning of period	545,222				—				158,931				—				704,153

Cash and cash equivalents at end of period	$	268,199			$	—			$	233,580			$	—			$	501,779

THE_COMPANY_AND_SUMMARY_OF_SIG2

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
	country		brand
			visit
			country
Revenue from major customers	'	'	'	'	'
Minimum number of brands owned by the company	'	'	150	'	'
More than 1 billion monthly visits to company website	'	'	1,000,000,000	'	'
Number of countries where the company has consumer audiences	30	'	30	'	'
Revenue	$756,872	$714,470	$2,298,532	$2,035,682	'
Accounts receivable, net of allowance of $10,439 and $11,088, respectively	209,949	'	209,949	'	229,830
Google Inc.	'	'	'	'	'
Revenue from major customers	'	'	'	'	'
Revenue	369,900	357,200	1,200,000	1,000,000	'
Accounts receivable, net of allowance of $10,439 and $11,088, respectively	$115,000	'	$115,000	'	$125,300

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
INCOME TAXES (Details) (USD $)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Income Tax Disclosure [Abstract]	'	'	'	'	'
Income tax provision	($36,126,000)	($27,606,000)	($101,288,000)	($83,360,000)	'
Effective tax rate (as a percent)	28.00%	37.00%	33.00%	40.00%	'
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate	35.00%	35.00%	35.00%	35.00%	'
Income Tax Examination, Increase (Decrease) in Liability from Prior Year	7,100,000	'	7,100,000	'	'
Total unrecognized tax benefits including interest	415,500,000	'	415,500,000	'	496,800,000
Unrecognized tax benefits, including interest, increased due to a net increase in deductible timing differences	'	'	81,300,000	'	'
Portion of unrecognized tax benefits included in income taxes payable	401,000,000	'	401,000,000	'	'
Portion of unrecognized tax benefits related to deferred tax assets included in deferred income taxes	14,000,000	'	14,000,000	'	'
Portion of unrecognized tax benefits included in accrued expenses and other current liabilities	500,000	'	500,000	'	'
Unrecognized tax benefits, tax positions for which the ultimate deductibility is highly certain but timing is uncertain	47,900,000	'	47,900,000	'	'
Unrecognized tax benefit, if recognized would reduce income tax expense for continuing operations	119,600,000	'	119,600,000	'	'
Unrecognized tax benefit, if recognized would reduce income tax expense for discontinued operations	170,200,000	'	170,200,000	'	'
Interest expense related to unrecognized tax benefits from continuing operations	500,000	'	3,400,000	'	'
Interest benefit related to unrecognized tax benefits from discontinued operations	1,400,000	'	600,000	'	'
Accrued interest on unrecognized tax benefits	125,300,000	'	125,300,000	'	117,500,000
Accrued penalties on unrecognized tax benefits	$4,900,000	'	$4,900,000	'	$5,000,000

BUSINESS_COMBINATION_Details

BUSINESS COMBINATION (Details)	3 Months Ended	9 Months Ended	0 Months Ended		0 Months Ended	3 Months Ended	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2012	Jan. 04, 2013	Jan. 04, 2013	Sep. 24, 2012	Sep. 30, 2012	Sep. 30, 2012
	USD ($)	USD ($)	Twoo	Twoo	About Group	About Group	About Group
			USD ($)	EUR (€)	USD ($)	USD ($)	USD ($)
					topic
Business Combination	'	'	'	'	'	'	'
Purchase price, cash paid	'	'	$25,000,000	'	$300,000,000	'	'
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	'	'	112,200,000	83,200,000	'	'	'
Contingent consideration, fair value	'	'	40,800,000	'	'	'	'
Number of topics in the online liabrary	'	'	'	'	90,000	'	'
Purchase of net working capital	'	'	'	'	17,100,000	'	'
Pro forma financial information	'	'	'	'	'	'	'
Adjustment for amortization of intangible assets	'	'	'	'	'	4,600,000	14,100,000
Revenue	740,086,000	2,110,653,000	'	'	'	'	'
Net earnings attributable to IAC shareholders	$43,909,000	$125,722,000	'	'	'	'	'
Basic earnings per share attributable to IAC shareholders (in dollars per share)	$0.50	$1.47	'	'	'	'	'
Diluted earnings per share attributable to IAC shareholders (in dollars per share)	$0.46	$1.35	'	'	'	'	'

MARKETABLE_SECURITIES_Details

MARKETABLE SECURITIES (Details) (USD $)	9 Months Ended	12 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Current available-for-sale marketable securities	'	'
Amortized Cost	$8,934	$13,608
Gross Unrealized Gains	17,406	6,996
Gross Unrealized Losses	0	0
Marketable securities	26,340	20,604
Corporate debt securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	1,007	13,608
Gross Unrealized Gains	8	19
Gross Unrealized Losses	0	0
Marketable securities	1,015	13,627
Total debt securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	1,007	13,608
Gross Unrealized Gains	8	19
Gross Unrealized Losses	0	0
Marketable securities	1,015	13,627
Equity securities	'	'
Current available-for-sale marketable securities	'	'
Amortized Cost	7,927	0
Gross Unrealized Gains	17,398	6,977
Gross Unrealized Losses	0	0
Marketable securities	$25,325	$6,977

MARKETABLE_SECURITIES_Details_

MARKETABLE SECURITIES (Details 1) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Proceeds from maturities and sales of current and non-current available-for-sale marketable securities and related gross realized gains and losses	'	'	'	'
Proceeds from maturities and sales of available-for-sale marketable securities	$41,976	$40,570	$54,478	$88,347
Gross realized gains	$17,977	$241	$17,977	$2,039

FAIR_VALUE_MEASUREMENTS_AND_FI2

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Assets:	'	'
Marketable securities:	$26,340,000	$20,604,000
Long-term marketable equity securities	'	'
Gross Unrealized Gains	17,406,000	6,996,000
Gross Unrealized Losses	0	0
Equity securities	'	'
Long-term marketable equity securities	'	'
Cost basis	8,800,000	42,100,000
Gross Unrealized Gains	3,600,000	'
Gross Unrealized Losses	'	10,800,000
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1)	'	'
Assets:	'	'
Total Assets	385,030,000	583,511,000
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Money market funds	'	'
Assets:	'	'
Cash equivalents:	347,345,000	545,290,000
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Equity securities	'	'
Assets:	'	'
Marketable securities:	25,325,000	6,977,000
Long-term investments:	12,360,000	31,244,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2)	'	'
Assets:	'	'
Total Assets	175,351,000	25,621,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial paper	'	'
Assets:	'	'
Cash equivalents:	81,890,000	'
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Time deposits	'	'
Assets:	'	'
Cash equivalents:	92,446,000	11,994,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt securities	'	'
Assets:	'	'
Marketable securities:	1,015,000	13,627,000
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3)	'	'
Assets:	'	'
Total Assets	9,300,000	8,100,000
Liabilities:	'	'
Contingent consideration arrangement	-48,931,000	'
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Auction rate security	'	'
Assets:	'	'
Long-term investments:	9,300,000	8,100,000
Fair value on a recurring basis \| Fair Value	'	'
Assets:	'	'
Total Assets	569,681,000	617,232,000
Liabilities:	'	'
Contingent consideration arrangement	-48,931,000	'
Fair value on a recurring basis \| Fair Value \| Money market funds	'	'
Assets:	'	'
Cash equivalents:	347,345,000	545,290,000
Fair value on a recurring basis \| Fair Value \| Commercial paper	'	'
Assets:	'	'
Cash equivalents:	81,890,000	'
Fair value on a recurring basis \| Fair Value \| Time deposits	'	'
Assets:	'	'
Cash equivalents:	92,446,000	11,994,000
Fair value on a recurring basis \| Fair Value \| Corporate debt securities	'	'
Assets:	'	'
Marketable securities:	1,015,000	13,627,000
Fair value on a recurring basis \| Fair Value \| Equity securities	'	'
Assets:	'	'
Marketable securities:	25,325,000	6,977,000
Long-term investments:	12,360,000	31,244,000
Fair value on a recurring basis \| Fair Value \| Auction rate security	'	'
Assets:	'	'
Long-term investments:	$9,300,000	$8,100,000

FAIR_VALUE_MEASUREMENTS_AND_FI3

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 1) (USD $)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Auction rate security	'	'	'	'	'
Gross Unrealized Losses	'	'	$0	'	$0
Contingent Consideration Arrangement	'	'	'	'	'
Increase in contingent consideration	632,000	'	6,339,000	0	'
Assets measured at fair value on a nonrecurring basis	'	'	'	'	'
Cost-method investments	119,200,000	'	119,200,000	'	113,800,000
Twoo	'	'	'	'	'
Contingent Consideration Arrangement	'	'	'	'	'
Fair Value of continegent consideration discount rate for risk	15.00%	'	15.00%	'	'
Contingent consideration, current	3,900,000	'	3,900,000	'	'
Contingent consideration, noncurrent	45,000,000	'	45,000,000	'	'
Auction rate security	'	'	'	'	'
Changes in assets measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'	'	'	'	'
Balance at the beginning of the period, assets	8,760,000	6,730,000	8,100,000	5,870,000	5,870,000
Total net gains (losses) (unrealized) included in other comprehensive income (loss), assets	540,000	600,000	1,200,000	1,460,000	'
Balance at the end of the period, assets	9,300,000	7,330,000	9,300,000	7,330,000	8,100,000
Auction rate security	'	'	'	'	'
Cost basis	10,000,000	'	10,000,000	'	'
Gross Unrealized Losses	'	'	700,000	'	1,900,000
Contingent Consideration Arrangement	'	'	'	'	'
Changes in liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)	'	'	'	'	'
Balance at the beginning of the period, liabilities	-46,912,000	'	0	-10,000,000	-10,000,000
Total net gains (losses) (unrealized) included in earnings, liabilities	-632,000	'	-6,339,000	'	'
Total net gains (losses) (unrealized) included in other comprehensive income (loss), liabilities	-1,387,000	'	-1,755,000	'	'
Fair value at date of acquisition, liabilities	'	'	-40,837,000	'	'
Settlements, liabilities	'	'	'	10,000,000	'
Balance at the end of the period, liabilities	($48,931,000)	$0	($48,931,000)	$0	'

FAIR_VALUE_MEASUREMENTS_AND_FI4

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 2) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Current maturities of long-term debt	$0	($15,844)
Long-term debt, net of current maturities	-580,000	-580,000
Carrying Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Current maturities of long-term debt	0	-15,844
Long-term debt, net of current maturities	-580,000	-580,000
Fair Value	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Current maturities of long-term debt	0	-15,875
Long-term debt, net of current maturities	($538,891)	($581,994)

LONGTERM_DEBT_Details

LONG-TERM DEBT (Details) (USD $)	9 Months Ended
LONG-TERM DEBT (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 21, 2012
Debt Instrument [Line Items]	'	'	'
Total long-term debt	$580,000,000	$595,844,000	'
Less current maturities	0	-15,844,000	'
Long-term debt, net of current maturities	580,000,000	580,000,000	'
Senior Notes \| 7% Senior Notes due January 2013	'	'	'
Debt Instrument [Line Items]	'	'	'
Total long-term debt	0	15,844,000	'
Stated rate	7.00%	7.00%	'
Senior Notes \| 4.75% Senior Notes due December 2022	'	'	'
Debt Instrument [Line Items]	'	'	'
Debt Instrument, Face Amount	'	'	500,000,000
Total long-term debt	500,000,000	500,000,000	'
Stated rate	4.75%	4.75%	4.75%
Bonds \| 5% New York City Industrial Development Agency Liberty Bonds due September 2035	'	'	'
Debt Instrument [Line Items]	'	'	'
Total long-term debt	80,000,000	80,000,000	'
Stated rate	5.00%	5.00%	'
Revolving Credit Facility	'	'	'
Line of Credit Facility [Abstract]	'	'	'
Line of credit, maximum borrowing capacity	'	'	300,000,000
Line of credit, amount outstanding	$0	$0	'
Line of Credit Facility, Commitment Fee Percentage	0.25%	'	'

ACCUMULATED_OTHER_COMPREHENSIV2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning balance	'	'	($32,169)	'
Net current period other comprehensive income	28,906	5,851	28,096	-255
Other comprehensive (loss) income, net of tax	'	'	26,366	'
Ending balance	-6,625	'	-6,625	'
Foreign Currency Translation Adjustment	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning balance	-37,302	'	-25,073	'
Other comprehensive income	13,976	'	1,747	'
Amounts reclassified from accumulated other comprehensive loss	0	'	0	'
Net current period other comprehensive income	13,976	'	1,747	'
Ending balance	-23,326	'	-23,326	'
Unrealized (Losses) Gains On Available-For-Sale Securities	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning balance	5,115	'	-7,096	'
Other comprehensive income	16,899	'	19,691	'
Amounts reclassified from accumulated other comprehensive loss	-5,313	'	4,106	'
Net current period other comprehensive income	11,586	'	23,797	'
Ending balance	16,701	'	16,701	'
Unrealized (Losses) Gains On Available-For-Sale Securities \| Reclassification out of Accumulated Other Comprehensive Income [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Amounts reclassified from accumulated other comprehensive loss	'	100	'	900
Accumulated Other Comprehensive Income (Loss) [Member]	'	'	'	'
Accumulated Other Comprehensive Income (Loss) [Roll Forward]	'	'	'	'
Beginning balance	-32,187	'	-32,169	'
Other comprehensive income	30,875	'	21,438	'
Amounts reclassified from accumulated other comprehensive loss	-5,313	'	4,106	'
Other comprehensive (loss) income, net of tax	25,562	'	25,544	'
Ending balance	($6,625)	'	($6,625)	'

EARNINGS_PER_SHARE_Details

EARNINGS PER SHARE (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Numerator: Basic	'	'	'	'
Earnings from continuing operations	$91,721	$46,185	$202,970	$125,439
Net loss (earnings) attributable to noncontrolling interests	1,305	156	3,995	-331
Earnings from continuing operations attributable to IAC shareholders	93,026	46,341	206,965	125,108
Earnings (loss) from discontinued operations attributable to IAC shareholders	3,914	-5,624	1,902	-6,581
Net earnings attributable to IAC shareholders	96,940	40,717	208,867	118,527
Numerator: Diluted	'	'	'	'
Earnings from continuing operations	91,721	46,185	202,970	125,439
Net loss (earnings) attributable to noncontrolling interests	1,305	156	3,995	-331
Earnings from continuing operations attributable to IAC shareholders	93,026	46,341	206,965	125,108
Earnings (loss) from discontinued operations attributable to IAC shareholders	3,914	-5,624	1,902	-6,581
Net earnings attributable to IAC shareholders	$96,940	$40,717	$208,867	$118,527
Denominator: Basic	'	'	'	'
Weighted average basic shares outstanding	83,094	88,296	83,636	85,766
Denominator: Diluted	'	'	'	'
Weighted average basic shares outstanding	83,094	88,296	83,636	85,766
Dilutive securities including stock options, warrants and RSUs (in shares)	2,978	6,394	3,032	7,026
Denominator for earnings per share-weighted average shares (in shares)	86,072	94,690	86,668	92,792
Earnings (loss) per share attributable to IAC shareholders: Basic	'	'	'	'
Earnings per share from continuing operations (in dollars per share)	$1.12	$0.52	$2.47	$1.46
Discontinued operations (in dollars per share)	$0.05	($0.06)	$0.03	($0.08)
Earnings per share (in dollars per share)	$1.17	$0.46	$2.50	$1.38
Earnings (loss) per share attributable to IAC shareholders: Diluted	'	'	'	'
Earnings per share from continuing operations (in dollars per share)	$1.08	$0.49	$2.39	$1.35
Discontinued operations (in dollars per share)	$0.05	($0.06)	$0.02	($0.07)
Earnings per share (in dollars per share)	$1.13	$0.43	$2.41	$1.28

EARNINGS_PER_SHARE_Details_2

EARNINGS PER SHARE (Details 2)	3 Months Ended		9 Months Ended
EARNINGS PER SHARE (Details 2)	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Anti-dilutive weighted average common shares	'	'	'	'
PSUs included in calculation of diluted earnings per share	2,978,000	6,394,000	3,032,000	7,026,000
RSUs	'	'	'	'
Anti-dilutive weighted average common shares	'	'	'	'
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	300,000	300,000	700,000	700,000
Performance Shares [Member]	'	'	'	'
Anti-dilutive weighted average common shares	'	'	'	'
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	100,000	600,000	'	600,000
PSUs included in calculation of diluted earnings per share	'	'	2,300,000	'

SEGMENT_INFORMATION_Details

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Segment reporting information	'	'	'	'
Revenue	$756,872	$714,470	$2,298,532	$2,035,682
Operating income	122,004	78,033	313,251	238,274
Operating Income Before Amortization	150,033	106,596	403,685	321,590
Depreciation	13,489	13,150	44,541	37,490
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	150,033	106,596	403,685	321,590
Non-Cash Compensation Expense	-14,365	-23,351	-38,848	-65,258
Amortization of Intangibles	-13,032	-5,212	-45,247	-18,058
Acquisition-related Contingent Consideration Fair Value Adjustments	-632	'	-6,339	0
Operating income	122,004	78,033	313,251	238,274
Search and Applications	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	407,291	370,227	1,231,932	1,062,187
Operating income	87,756	69,036	264,085	216,593
Operating Income Before Amortization	94,647	69,192	284,303	216,771
Depreciation	3,865	3,343	14,143	10,019
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	94,647	69,192	284,303	216,771
Non-Cash Compensation Expense	0	-9	-3	-26
Amortization of Intangibles	-6,891	-147	-20,215	-152
Operating income	87,756	69,036	264,085	216,593
Match	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	201,069	178,190	584,251	530,883
Operating income	64,823	56,078	164,169	143,083
Operating Income Before Amortization	68,447	59,980	182,358	159,953
Depreciation	4,985	4,502	14,438	11,781
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	68,447	59,980	182,358	159,953
Non-Cash Compensation Expense	-336	-560	-542	-2,023
Amortization of Intangibles	-2,656	-3,342	-11,308	-14,847
Acquisition-related Contingent Consideration Fair Value Adjustments	-632	'	-6,339	'
Operating income	64,823	56,078	164,169	143,083
Local	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	62,805	84,314	222,484	245,938
Operating income	9,853	7,343	2,492	22,802
Operating Income Before Amortization	12,417	7,817	13,384	23,599
Depreciation	1,346	2,463	6,399	7,739
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	12,417	7,817	13,384	23,599
Amortization of Intangibles	-2,564	-474	-10,892	-797
Operating income	9,853	7,343	2,492	22,802
Media	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	50,974	52,736	154,303	107,015
Operating income	-8,475	-13,178	-21,331	-27,152
Operating Income Before Amortization	-7,984	-12,236	-19,880	-25,426
Depreciation	526	424	1,573	898
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	-7,984	-12,236	-19,880	-25,426
Non-Cash Compensation Expense	-219	-62	-637	-566
Amortization of Intangibles	-272	-880	-814	-1,160
Operating income	-8,475	-13,178	-21,331	-27,152
Other	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	35,085	29,064	106,135	89,899
Operating income	-2,529	-2,685	-9,848	-6,581
Operating Income Before Amortization	-1,880	-2,259	-7,797	-5,412
Depreciation	360	286	1,010	787
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	-1,880	-2,259	-7,797	-5,412
Non-Cash Compensation Expense	0	-57	-33	-67
Amortization of Intangibles	-649	-369	-2,018	-1,102
Operating income	-2,529	-2,685	-9,848	-6,581
Total Eliminations	'	'	'	'
Segment reporting information	'	'	'	'
Revenue	-352	-61	-573	-240
Corporate	'	'	'	'
Segment reporting information	'	'	'	'
Operating income	-29,424	-38,561	-86,316	-110,471
Operating Income Before Amortization	-15,614	-15,898	-48,683	-47,895
Depreciation	2,407	2,132	6,978	6,266
Reconciliation of Operating Income Before Amortization to operating income (loss) for the entity's reportable segments	'	'	'	'
Operating Income Before Amortization	-15,614	-15,898	-48,683	-47,895
Non-Cash Compensation Expense	-13,810	-22,663	-37,633	-62,576
Operating income	($29,424)	($38,561)	($86,316)	($110,471)

SEGMENT_INFORMATION_Details_2

SEGMENT INFORMATION (Details 2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	$756,872	$714,470	$2,298,532	$2,035,682	'
Long-lived assets (excluding goodwill and intangible assets)	290,470	'	290,470	'	270,512
United States	'	'	'	'	'
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	527,675	499,409	1,594,169	1,417,622	'
Long-lived assets (excluding goodwill and intangible assets)	268,725	'	268,725	'	251,379
All other countries	'	'	'	'	'
Revenue and long-lived assets by geography	'	'	'	'	'
Revenue	229,197	215,061	704,363	618,060	'
Long-lived assets (excluding goodwill and intangible assets)	$21,745	'	$21,745	'	$19,133

CONTINGENCIES_Details

CONTINGENCIES (Details)	9 Months Ended
	Sep. 30, 2013
	lawsuit
Loss Contingency [Abstract]	'
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

GUARANTOR_AND_NONGUARANTOR_FIN2

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011
ASSETS	'	'	'	'
Cash and cash equivalents	$741,652	$749,977	$501,779	$704,153
Marketable securities	26,340	20,604	'	'
Accounts receivable, net	209,949	229,830	'	'
Other current assets	151,980	156,339	'	'
Property and equipment, net	290,470	270,512	'	'
Goodwill	1,672,705	1,616,154	'	'
Intangible assets, net	458,371	482,904	'	'
Other non-current assets	89,145	118,230	'	'
TOTAL ASSETS	3,804,782	3,805,828	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	72,966	98,314	'	'
Long-term debt, net of current maturities	580,000	580,000	'	'
Income taxes payable	411,172	479,945	'	'
Other long-term liabilities	65,175	31,830	'	'
Redeemable noncontrolling interests	32,779	58,126	'	'
IAC shareholders' equity	1,735,056	1,655,728	'	'
Noncontrolling interests	52,940	51,907	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,804,782	3,805,828	'	'
IAC	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	452,097	501,075	268,199	545,222
Marketable securities	15,445	20,604	'	'
Accounts receivable, net	19	43	'	'
Other current assets	43,317	58,452	'	'
Intercompany receivables	0	0	'	'
Property and equipment, net	4,088	4,116	'	'
Goodwill	0	0	'	'
Intangible assets, net	0	0	'	'
Investment in subsidiaries	4,510,043	12,913,694	'	'
Other non-current assets	87,167	153,155	'	'
TOTAL ASSETS	5,112,176	13,651,139	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	2,262	4,366	'	'
Other Liabilities, Current	69,965	74,214	'	'
Long-term debt, net of current maturities	500,000	500,000	'	'
Income taxes payable	358,327	440,110	'	'
Intercompany liabilities	2,221,147	10,759,104	'	'
Other long-term liabilities	225,419	217,617	'	'
Redeemable noncontrolling interests	0	0	'	'
IAC shareholders' equity	1,735,056	1,655,728	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	5,112,176	13,651,139	'	'
Guarantor Subsidiaries	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0	'	'
Accounts receivable, net	129,189	142,627	'	'
Other current assets	68,415	53,720	'	'
Intercompany receivables	498,273	482,926	'	'
Property and equipment, net	217,650	194,515	'	'
Goodwill	1,179,888	1,190,199	'	'
Intangible assets, net	310,248	340,631	'	'
Investment in subsidiaries	697,685	611,851	'	'
Other non-current assets	20,647	16,509	'	'
TOTAL ASSETS	3,121,995	3,032,978	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	39,414	64,888	'	'
Other Liabilities, Current	252,040	216,010	'	'
Long-term debt, net of current maturities	80,000	80,000	'	'
Income taxes payable	25,199	26,389	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	85,975	91,119	'	'
Redeemable noncontrolling interests	0	1,388	'	'
IAC shareholders' equity	2,639,367	2,553,184	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,121,995	3,032,978	'	'
Non-Guarantor Subsidiaries	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	289,555	248,902	233,580	158,931
Marketable securities	10,895	0	'	'
Accounts receivable, net	80,741	87,160	'	'
Other current assets	41,229	45,204	'	'
Intercompany receivables	1,722,874	10,276,178	'	'
Property and equipment, net	68,732	71,881	'	'
Goodwill	492,817	425,955	'	'
Intangible assets, net	148,123	142,273	'	'
Investment in subsidiaries	0	0	'	'
Other non-current assets	150,354	109,912	'	'
TOTAL ASSETS	3,005,320	11,407,465	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	31,290	29,060	'	'
Other Liabilities, Current	208,295	238,003	'	'
Long-term debt, net of current maturities	0	0	'	'
Income taxes payable	27,646	13,446	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	84,009	45,950	'	'
Redeemable noncontrolling interests	32,779	56,738	'	'
IAC shareholders' equity	2,568,361	10,972,361	'	'
Noncontrolling interests	52,940	51,907	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,005,320	11,407,465	'	'
Total Eliminations	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0	'	'
Accounts receivable, net	0	0	'	'
Other current assets	-981	-1,037	'	'
Intercompany receivables	-2,221,147	-10,759,104	'	'
Property and equipment, net	0	0	'	'
Goodwill	0	0	'	'
Intangible assets, net	0	0	'	'
Investment in subsidiaries	-5,207,728	-13,525,545	'	'
Other non-current assets	-4,853	-68	'	'
TOTAL ASSETS	-7,434,709	-24,285,754	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	0	0	'	'
Other Liabilities, Current	-1,715	-1,652	'	'
Long-term debt, net of current maturities	0	0	'	'
Income taxes payable	0	0	'	'
Intercompany liabilities	-2,221,147	-10,759,104	'	'
Other long-term liabilities	-4,119	547	'	'
Redeemable noncontrolling interests	0	0	'	'
IAC shareholders' equity	-5,207,728	-13,525,545	'	'
Noncontrolling interests	0	0	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	-7,434,709	-24,285,754	'	'
IAC Consolidated	'	'	'	'
ASSETS	'	'	'	'
Cash and cash equivalents	741,652	749,977	501,779	704,153
Marketable securities	26,340	20,604	'	'
Accounts receivable, net	209,949	229,830	'	'
Other current assets	151,980	156,339	'	'
Intercompany receivables	0	0	'	'
Property and equipment, net	290,470	270,512	'	'
Goodwill	1,672,705	1,616,154	'	'
Intangible assets, net	458,371	482,904	'	'
Investment in subsidiaries	0	0	'	'
Other non-current assets	253,315	279,508	'	'
TOTAL ASSETS	3,804,782	3,805,828	'	'
LIABILITIES AND SHAREHOLDERS' EQUITY	'	'	'	'
Accounts payable, trade	72,966	98,314	'	'
Other Liabilities, Current	528,585	526,575	'	'
Long-term debt, net of current maturities	580,000	580,000	'	'
Income taxes payable	411,172	479,945	'	'
Intercompany liabilities	0	0	'	'
Other long-term liabilities	391,284	355,233	'	'
Redeemable noncontrolling interests	32,779	58,126	'	'
IAC shareholders' equity	1,735,056	1,655,728	'	'
Noncontrolling interests	52,940	51,907	'	'
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$3,804,782	$3,805,828	'	'

GUARANTOR_AND_NONGUARANTOR_FIN3

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details2) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	$756,872	$714,470	$2,298,532	$2,035,682
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	248,856	262,275	777,527	722,879
Selling and marketing expense	248,282	235,130	738,349	665,168
General and administrative expense	75,977	93,074	275,216	271,185
Product development expense	35,232	27,596	104,401	82,628
Depreciation	13,489	13,150	44,541	37,490
Amortization of intangibles	13,032	5,212	45,247	18,058
Total costs and expenses	634,868	636,437	1,985,281	1,797,408
Operating income	122,004	78,033	313,251	238,274
Equity in losses of unconsolidated affiliates	-3,253	-3,298	-4,422	-28,208
Interest expense	-7,623	-1,391	-22,944	-4,102
Other income, net	16,719	447	18,373	2,835
Earnings from continuing operations before income taxes	127,847	73,791	304,258	208,799
Income tax provision	-36,126	-27,606	-101,288	-83,360
Earnings from continuing operations	91,721	46,185	202,970	125,439
Earnings (loss) from discontinued operations, net of tax	3,914	-5,624	1,902	-6,581
Net earnings	95,635	40,561	204,872	118,858
Net loss (earnings) attributable to noncontrolling interests	1,305	156	3,995	-331
Net earnings attributable to IAC shareholders	96,940	40,717	208,867	118,527
Comprehensive income attributable to IAC shareholders	122,502	44,386	234,411	119,079
IAC	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	0	0	0	0
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	578	1,347	1,804	4,040
Selling and marketing expense	743	1,250	1,884	3,022
General and administrative expense	23,334	31,539	69,161	89,599
Product development expense	1,321	1,486	3,087	4,309
Depreciation	340	203	1,051	495
Amortization of intangibles	0	0	0	0
Total costs and expenses	26,316	35,825	76,987	101,465
Operating income	-26,316	-35,825	-76,987	-101,465
Equity in losses of unconsolidated affiliates	95,701	-9,808	286,178	196,390
Interest expense	-6,520	-277	-19,592	-832
Other income, net	20,882	205,214	-31,457	-3,350
Earnings from continuing operations before income taxes	83,747	159,304	158,142	90,743
Income tax provision	9,279	-112,963	48,823	34,365
Earnings from continuing operations	93,026	46,341	206,965	125,108
Earnings (loss) from discontinued operations, net of tax	3,914	-5,624	1,902	-6,581
Net earnings	96,940	40,717	208,867	118,527
Net loss (earnings) attributable to noncontrolling interests	0	0	0	0
Net earnings attributable to IAC shareholders	96,940	40,717	208,867	118,527
Comprehensive income attributable to IAC shareholders	122,502	44,386	234,411	119,079
Guarantor Subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	519,972	495,065	1,589,162	1,428,316
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	134,280	143,348	444,655	422,193
Selling and marketing expense	182,195	177,896	540,405	497,647
General and administrative expense	36,715	37,769	120,882	108,886
Product development expense	23,858	18,107	69,956	57,072
Depreciation	8,187	8,508	28,568	26,151
Amortization of intangibles	9,003	468	30,070	1,694
Total costs and expenses	394,238	386,096	1,234,536	1,113,643
Operating income	125,734	108,969	354,626	314,673
Equity in losses of unconsolidated affiliates	19,670	10,572	30,981	28,757
Interest expense	-1,061	-1,063	-3,204	-3,193
Other income, net	-9,813	-578	-38,170	-2,369
Earnings from continuing operations before income taxes	134,530	117,900	344,233	337,868
Income tax provision	-40,929	-35,809	-116,383	-110,884
Earnings from continuing operations	93,601	82,091	227,850	226,984
Earnings (loss) from discontinued operations, net of tax	0	0	0	0
Net earnings	93,601	82,091	227,850	226,984
Net loss (earnings) attributable to noncontrolling interests	0	146	412	183
Net earnings attributable to IAC shareholders	93,601	82,237	228,262	227,167
Comprehensive income attributable to IAC shareholders	94,037	82,188	228,560	226,908
Non-Guarantor Subsidiaries	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	237,990	220,943	712,656	611,954
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	114,627	118,908	333,476	300,297
Selling and marketing expense	65,691	56,195	196,816	165,453
General and administrative expense	16,042	23,765	85,295	72,683
Product development expense	10,053	8,003	31,358	21,247
Depreciation	4,962	4,439	14,922	10,844
Amortization of intangibles	4,029	4,744	15,177	16,364
Total costs and expenses	215,404	216,054	677,044	586,888
Operating income	22,586	4,889	35,612	25,066
Equity in losses of unconsolidated affiliates	-56	-3,062	-279	-25,774
Interest expense	-42	-51	-148	-77
Other income, net	5,650	-204,189	88,000	8,554
Earnings from continuing operations before income taxes	28,138	-202,413	123,185	7,769
Income tax provision	-4,476	121,166	-33,728	-6,841
Earnings from continuing operations	23,662	-81,247	89,457	928
Earnings (loss) from discontinued operations, net of tax	3	598	14	856
Net earnings	23,665	-80,649	89,471	1,784
Net loss (earnings) attributable to noncontrolling interests	1,305	10	3,583	-514
Net earnings attributable to IAC shareholders	24,970	-80,639	93,054	1,270
Comprehensive income attributable to IAC shareholders	37,401	-68,147	83,895	-2,587
Total Eliminations	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	-1,090	-1,538	-3,286	-4,588
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	-629	-1,328	-2,408	-3,651
Selling and marketing expense	-347	-211	-756	-954
General and administrative expense	-114	1	-122	17
Product development expense	0	0	0	0
Depreciation	0	0	0	0
Amortization of intangibles	0	0	0	0
Total costs and expenses	-1,090	-1,538	-3,286	-4,588
Operating income	0	0	0	0
Equity in losses of unconsolidated affiliates	-118,568	-1,000	-321,302	-227,581
Interest expense	0	0	0	0
Other income, net	0	0	0	0
Earnings from continuing operations before income taxes	-118,568	-1,000	-321,302	-227,581
Income tax provision	0	0	0	0
Earnings from continuing operations	-118,568	-1,000	-321,302	-227,581
Earnings (loss) from discontinued operations, net of tax	-3	-598	-14	-856
Net earnings	-118,571	-1,598	-321,316	-228,437
Net loss (earnings) attributable to noncontrolling interests	0	0	0	'
Net earnings attributable to IAC shareholders	-118,571	-1,598	-321,316	-228,437
Comprehensive income attributable to IAC shareholders	-131,438	-14,041	-312,455	-224,321
IAC Consolidated	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'
Revenue	756,872	714,470	2,298,532	2,035,682
Costs and expenses:	'	'	'	'
Cost of revenue (exclusive of depreciation shown separately below)	248,856	262,275	777,527	722,879
Selling and marketing expense	248,282	235,130	738,349	665,168
General and administrative expense	75,977	93,074	275,216	271,185
Product development expense	35,232	27,596	104,401	82,628
Depreciation	13,489	13,150	44,541	37,490
Amortization of intangibles	13,032	5,212	45,247	18,058
Total costs and expenses	634,868	636,437	1,985,281	1,797,408
Operating income	122,004	78,033	313,251	238,274
Equity in losses of unconsolidated affiliates	-3,253	-3,298	-4,422	-28,208
Interest expense	-7,623	-1,391	-22,944	-4,102
Other income, net	16,719	447	18,373	2,835
Earnings from continuing operations before income taxes	127,847	73,791	304,258	208,799
Income tax provision	-36,126	-27,606	-101,288	-83,360
Earnings from continuing operations	91,721	46,185	202,970	125,439
Earnings (loss) from discontinued operations, net of tax	3,914	-5,624	1,902	-6,581
Net earnings	95,635	40,561	204,872	118,858
Net loss (earnings) attributable to noncontrolling interests	1,305	156	3,995	-331
Net earnings attributable to IAC shareholders	96,940	40,717	208,867	118,527
Comprehensive income attributable to IAC shareholders	$122,502	$44,386	$234,411	$119,079

GUARANTOR_AND_NONGUARANTOR_FIN4

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION (Details3) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	$324,330	$323,607
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-39,457	-377,123
Capital expenditures	-64,114	-32,363
Proceeds from maturities and sales of marketable debt securities	12,502	79,353
Purchases of marketable debt securities	0	-47,902
Proceeds from sales of long-term investments	42,286	12,744
Purchases of long-term investments	-26,605	-10,031
Other, net	8,904	-12,264
Net cash used in investing activities attributable to continuing operations	-66,484	-387,586
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	-168,376	-434,041
Issuance of common stock, net of withholding taxes	6,456	320,070
Dividends	-58,882	-43,695
Excess tax benefits from stock-based awards	26,430	23,486
Payments to Noncontrolling Interests	55,561	4,891
Principal payments on long-term debt	-15,844	0
Other, net	-3,386	195
Net cash used in financing activities attributable to continuing operations	-269,163	-138,876
Total cash used in continuing operations	-11,317	-202,855
Total cash provided by (used in) discontinued operations	2,257	-1,866
Effect of exchange rate changes on cash and cash equivalents	735	2,347
Net decrease in cash and cash equivalents	-8,325	-202,374
Cash and cash equivalents at beginning of period	749,977	704,153
Cash and cash equivalents at end of period	741,652	501,779
IAC	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	-55,102	-25,409
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	0	0
Capital expenditures	-742	-805
Proceeds from maturities and sales of marketable debt securities	12,502	79,353
Purchases of marketable debt securities	'	-47,902
Proceeds from sales of long-term investments	41,976	12,744
Purchases of long-term investments	-17,362	-2,588
Other, net	0	-350
Net cash used in investing activities attributable to continuing operations	36,374	40,452
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	-168,376	-434,041
Issuance of common stock, net of withholding taxes	6,456	320,070
Dividends	-58,882	-43,695
Excess tax benefits from stock-based awards	26,430	18,594
Payments to Noncontrolling Interests	0	-1,937
Principal payments on long-term debt	-15,844	'
Intercompany	178,663	-153,633
Other, net	-951	0
Net cash used in financing activities attributable to continuing operations	-32,504	-294,642
Total cash used in continuing operations	-51,232	-279,599
Total cash provided by (used in) discontinued operations	2,254	2,576
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	-48,978	-277,023
Cash and cash equivalents at beginning of period	501,075	545,222
Cash and cash equivalents at end of period	452,097	268,199
Guarantor Subsidiaries	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	392,407	337,883
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-6,084	-341,906
Capital expenditures	-52,098	-20,295
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	'	0
Proceeds from sales of long-term investments	0	0
Purchases of long-term investments	0	-724
Other, net	-1,717	117
Net cash used in investing activities attributable to continuing operations	-59,899	-362,808
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	0	0
Issuance of common stock, net of withholding taxes	0	0
Dividends	0	0
Excess tax benefits from stock-based awards	0	4,892
Payments to Noncontrolling Interests	0	0
Principal payments on long-term debt	0	'
Intercompany	-331,295	20,052
Other, net	-1,225	0
Net cash used in financing activities attributable to continuing operations	-332,520	24,944
Total cash used in continuing operations	-12	19
Total cash provided by (used in) discontinued operations	0	0
Effect of exchange rate changes on cash and cash equivalents	12	-19
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
Non-Guarantor Subsidiaries	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	-12,975	11,133
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-33,373	-35,217
Capital expenditures	-11,274	-11,263
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	'	0
Proceeds from sales of long-term investments	310	0
Purchases of long-term investments	-9,243	-6,719
Other, net	10,621	-12,031
Net cash used in investing activities attributable to continuing operations	-42,959	-65,230
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	0	0
Issuance of common stock, net of withholding taxes	0	0
Dividends	0	0
Excess tax benefits from stock-based awards	0	0
Payments to Noncontrolling Interests	-55,561	-2,954
Principal payments on long-term debt	0	'
Intercompany	152,632	133,581
Other, net	-1,210	195
Net cash used in financing activities attributable to continuing operations	95,861	130,822
Total cash used in continuing operations	39,927	76,725
Total cash provided by (used in) discontinued operations	3	-4,442
Effect of exchange rate changes on cash and cash equivalents	723	2,366
Net decrease in cash and cash equivalents	40,653	74,649
Cash and cash equivalents at beginning of period	248,902	158,931
Cash and cash equivalents at end of period	289,555	233,580
Total Eliminations	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	0	0
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	0	0
Capital expenditures	0	0
Proceeds from maturities and sales of marketable debt securities	0	0
Purchases of marketable debt securities	'	0
Proceeds from sales of long-term investments	0	0
Purchases of long-term investments	0	0
Other, net	0	0
Net cash used in investing activities attributable to continuing operations	0	0
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	0	0
Issuance of common stock, net of withholding taxes	0	0
Dividends	0	0
Excess tax benefits from stock-based awards	0	0
Payments to Noncontrolling Interests	0	0
Principal payments on long-term debt	0	'
Intercompany	0	0
Other, net	0	0
Net cash used in financing activities attributable to continuing operations	0	0
Total cash used in continuing operations	0	0
Total cash provided by (used in) discontinued operations	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0
Net decrease in cash and cash equivalents	0	0
Cash and cash equivalents at beginning of period	0	0
Cash and cash equivalents at end of period	0	0
IAC Consolidated	'	'
Condensed Financial Statements, Captions [Line Items]	'	'
Net cash (used in) provided by operating activities attributable to continuing operations	324,330	323,607
Cash flows from investing activities attributable to continuing operations:	'	'
Acquisitions, net of cash acquired	-39,457	-377,123
Capital expenditures	-64,114	-32,363
Proceeds from maturities and sales of marketable debt securities	12,502	79,353
Purchases of marketable debt securities	'	-47,902
Proceeds from sales of long-term investments	42,286	12,744
Purchases of long-term investments	-26,605	-10,031
Other, net	8,904	-12,264
Net cash used in investing activities attributable to continuing operations	-66,484	-387,586
Cash flows from financing activities attributable to continuing operations:	'	'
Purchase of treasury stock	-168,376	-434,041
Issuance of common stock, net of withholding taxes	6,456	320,070
Dividends	-58,882	-43,695
Excess tax benefits from stock-based awards	26,430	23,486
Payments to Noncontrolling Interests	-55,561	-4,891
Principal payments on long-term debt	-15,844	'
Intercompany	0	0
Other, net	-3,386	195
Net cash used in financing activities attributable to continuing operations	-269,163	-138,876
Total cash used in continuing operations	-11,317	-202,855
Total cash provided by (used in) discontinued operations	2,257	-1,866
Effect of exchange rate changes on cash and cash equivalents	735	2,347
Net decrease in cash and cash equivalents	-8,325	-202,374
Cash and cash equivalents at beginning of period	749,977	704,153
Cash and cash equivalents at end of period	$741,652	$501,779