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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2013	Jan. 31, 2014	Jun. 30, 2013
Entity Registrant Name	IAC/INTERACTIVECORP
Entity Central Index Key	0000891103
Document Type	8-K
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 3,630,574,214
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Common stock
Entity Common Stock, Shares Outstanding		76,427,289
Class B convertible common stock
Entity Common Stock, Shares Outstanding		5,789,499

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
ASSETS
Cash and cash equivalents	$ 1,100,444	$ 749,977
Marketable securities	6,004	20,604
Accounts receivable, net of allowance of $8,540 and $11,088, respectively	207,408	229,830
Other current assets	161,530	156,339
Total current assets	1,475,386	1,156,750
Property and equipment, net	293,964	270,512
Goodwill	1,675,323	1,616,154
Intangible assets, net	445,336	482,904
Long-term investments	179,990	161,278
Other non-current assets	164,685	118,230
TOTAL ASSETS	4,234,684	3,805,828
LIABILITIES:
Current maturities of long-term debt		15,844
Accounts payable, trade	77,653	98,314
Deferred revenue	158,206	155,499
Accrued expenses and other current liabilities	351,038	355,232
Total current liabilities	586,897	624,889
Long-term debt, net of current maturities	1,080,000	580,000
Income taxes payable	416,384	479,945
Deferred income taxes	320,748	323,403
Other long-term liabilities	58,393	31,830
Redeemable noncontrolling interests	42,861	58,126
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Additional paid-in capital	11,562,567	11,607,367
Accumulated deficit	(32,735)	(318,519)
Accumulated other comprehensive loss	(13,046)	(32,169)
Treasury stock 184,945,527 and 182,878,295 shares, respectively	(9,830,317)	(9,601,218)
Total IAC shareholders' equity	1,686,736	1,655,728
Noncontrolling interests	42,665	51,907
Total shareholders' equity	1,729,401	1,707,635
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,234,684	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 (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts receivable, allowance (in dollars)	$ 8,540	$ 11,088
Treasury stock, shares	184,945,527	182,878,295
Common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
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	76,404,552	78,471,784
Class B convertible common stock
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
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 OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue	$ 3,022,987	$ 2,800,933	$ 2,059,444
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	1,000,101	990,797	753,889
Selling and marketing expense	964,131	894,545	617,198
General and administrative expense	372,470	386,088	321,062
Product development expense	141,330	117,683	90,757
Depreciation	58,909	52,481	56,719
Amortization of intangibles	59,843	35,771	22,057
Total costs and expenses	2,596,784	2,477,365	1,861,682
Operating income	426,203	323,568	197,762
Equity in losses of unconsolidated affiliates	(6,615)	(25,345)	(36,300)
Interest expense	(33,596)	(6,149)	(5,430)
Other income (expense), net	30,309	(3,012)	15,490
Earnings from continuing operations before income taxes	416,301	289,062	171,522
Income tax (provision) benefit	(134,502)	(119,215)	4,047
Earnings from continuing operations	281,799	169,847	175,569
Earnings (loss) from discontinued operations, net of tax	1,926	(9,051)	(3,992)
Net earnings	283,725	160,796	171,577
Net loss (earnings) attributable to noncontrolling interests	2,059	(1,530)	2,656
Net earnings attributable to IAC shareholders	$ 285,784	$ 159,266	$ 174,233
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations (in dollars per share)	$ 3.40	$ 1.95	$ 2.05
Diluted earnings per share from continuing operations (in dollars per share)	3.27	1.81	1.89
Basic earnings per share (in dollars per share)	3.42	1.85	2.01
Diluted earnings per share (in dollars per share)	3.29	1.71	1.85
Dividends declared per share (in dollars per share)	$ 0.96	$ 0.72	$ 0.12
Non-cash compensation expense by function:
Total non-cash compensation expense	$ 53,005	$ 85,625	$ 88,588
Cost of revenue
Non-cash compensation expense by function:
Total non-cash compensation expense	2,863	6,219	5,359
Selling and marketing expense
Non-cash compensation expense by function:
Total non-cash compensation expense	2,813	4,760	4,807
General and administrative expense
Non-cash compensation expense by function:
Total non-cash compensation expense	42,487	68,640	70,894
Product development expense
Non-cash compensation expense by function:
Total non-cash compensation expense	$ 4,842	$ 6,006	$ 7,528

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Net earnings	$ 283,725	$ 160,796	$ 171,577
Other comprehensive income (loss), net of tax:
Change in foreign currency translation adjustment	7,353	712	(49,438)
Change in net unrealized gains (losses) on available-for-sale securities (net of tax benefits of $3,050 in 2013 and $3,981 in 2012 and tax provision of $5,460 in 2011)	15,442	(19,827)	11,212
Total other comprehensive income (loss)	22,795	(19,115)	(38,226)
Comprehensive income	306,520	141,681	133,351
Comprehensive (income) loss attributable to noncontrolling interests	(1,613)	(2,141)	10,893
Comprehensive income attributable to IAC shareholders	$ 304,907	$ 139,540	$ 144,244

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement of Comprehensive Income [Abstract]
Change in net unrealized gains (losses) on available-for-sale securities, net of tax (provision) benefit	$ 3,050	$ 3,981	$ (5,460)

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Redeemable Noncontrolling Interests	IAC	Common Stock Common stock	Common Stock Class B convertible common stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests
Balance at the beginning of the period at Dec. 31, 2010	$ 2,050,068		$ 2,050,068	$ 226	$ 16	$ 11,047,884	$ (652,018)	$ 17,546	$ (8,363,586)	$ 0
Balance at the beginning of the period (in shares) at Dec. 31, 2010				225,874	16,157
Balance at the beginning of the period at Dec. 31, 2010		$ 59,869
Increase (Decrease) in Shareholders' Equity
Net earnings (loss) for the year	171,816		174,233				174,233			(2,417)
Net earnings (loss) for the year		(239)
Other comprehensive loss, net of tax	(35,258)		(29,989)					(29,989)		(5,269)
Other comprehensive loss, net of tax		(2,968)
Noncontrolling interests related to acquisitions	64,831	36,656								64,831
Purchase of noncontrolling interests		(37,917)
Non-cash compensation expense	87,774		86,725			86,725				1,049
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	(56,736)		(56,736)	$ (5)		(56,731)
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes (in shares)				5,010
Income tax benefit (provision) related to the exercise of stock options, vesting of restricted stock units and other	28,363		28,363			28,363
Issuance of common stock upon the exercise of warrants	76,042		76,042	$ 3		76,039
Issuance of common stock upon the exercise of warrants (in shares)				3,217
Dividends	(14,399)		(11,296)			(11,296)				(3,103)
Purchase of treasury stock	(518,637)		(518,637)						(518,637)
Purchase of redeemable noncontrolling interests		(5,779)
Adjustment of redeemable noncontrolling interests to fair value	(4,273)	4,273	(4,273)			(4,273)
Other		(3,546)
Other	(2,923)		(2,923)						(2,923)
Balance at the end of the period at Dec. 31, 2011		50,349
Balance at the end of the period (in shares) at Dec. 31, 2011				234,101	16,157
Balance at the end of the period at Dec. 31, 2011	1,960,140		1,905,049	$ 234	$ 16	11,280,173	(477,785)	(12,443)	(8,885,146)	55,091
Increase (Decrease) in Shareholders' Equity
Net earnings (loss) for the year	161,914		159,266				159,266			2,648
Net earnings (loss) for the year		(1,118)
Other comprehensive loss, net of tax	(19,322)		(19,726)					(19,726)		404
Other comprehensive loss, net of tax		207
Non-cash compensation expense	85,625		82,807			82,807				2,818
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	(16,498)		(16,498)	$ (5)		(16,503)
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes (in shares)				5,153
Income tax benefit (provision) related to the exercise of stock options, vesting of restricted stock units and other	49,967		49,967			49,967
Issuance of common stock upon the exercise of warrants	284,111		284,111	$ 12		284,099
Issuance of common stock upon the exercise of warrants (in shares)				11,728
Dividends	(68,901)		(68,901)			(68,901)
Purchase of treasury stock	(716,072)		(716,072)						(716,072)
Purchase of redeemable noncontrolling interests		(2,955)
Adjustment of redeemable noncontrolling interests to fair value	(4,275)	4,275	(4,275)			(4,275)
Transfer from noncontrolling interests to redeemable noncontrolling interests	(10,049)	10,049								(10,049)
Other		(2,681)
Other	995									995
Balance at the end of the period at Dec. 31, 2012	58,126	58,126
Balance at the end of the period (in shares) at Dec. 31, 2012				250,982	16,157
Balance at the end of the period at Dec. 31, 2012	1,707,635		1,655,728	$ 251	$ 16	11,607,367	(318,519)	(32,169)	(9,601,218)	51,907
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	286,989		285,784				285,784			1,205
Net earnings (loss) for the year		(3,264)
Other comprehensive loss, net of tax	20,490		19,123					19,123		1,367
Other comprehensive loss, net of tax		2,305
Purchase of noncontrolling interests	(12,371)	(55,576)								(12,371)
Non-cash compensation expense	53,005		51,883			51,883				1,122
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	(9,897)		(9,897)			(9,899)			2
Income tax benefit (provision) related to the exercise of stock options, vesting of restricted stock units and other	30,986		30,986			30,986
Dividends	(77,830)		(77,830)			(77,830)
Purchase of treasury stock	(229,101)		(229,101)						(229,101)
Adjustment of redeemable noncontrolling interests to fair value	(40,638)	40,638	(42,947)			(42,947)				2,309
Transfer from noncontrolling interests to redeemable noncontrolling interests	(2,874)	2,874								(2,874)
Other		(2,242)
Other	3,007		3,007			3,007
Balance at the end of the period at Dec. 31, 2013	42,861	$ 42,861
Balance at the end of the period (in shares) at Dec. 31, 2013				250,982	16,157
Balance at the end of the period at Dec. 31, 2013	$ 1,729,401		$ 1,686,736	$ 251	$ 16	$ 11,562,567	$ (32,735)	$ (13,046)	$ (9,830,317)	$ 42,665

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities attributable to continuing operations:
Net earnings	$ 283,725	$ 160,796	$ 171,577
Less: earnings (loss) from discontinued operations, net of tax	1,926	(9,051)	(3,992)
Earnings from continuing operations	281,799	169,847	175,569
Adjustments to reconcile earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:
Non-cash compensation expense	53,005	85,625	88,588
Depreciation	58,909	52,481	56,719
Amortization of intangibles	59,843	35,771	22,057
Impairment of long-term investments	5,268	8,685
Excess Tax Benefit from Share-based Compensation	(32,891)	(57,101)	(22,166)
Deferred income taxes	(9,096)	37,076	(35,483)
Equity in losses of unconsolidated affiliates	6,615	25,345	36,300
Acquisition-related contingent consideration fair value adjustments	343	0	0
Gain on sales of long-term investments	(35,856)	(3,326)	(1,974)
Gain on sales of assets	(14,752)	(250)	(1,338)
Changes in assets and liabilities, net of effects of acquisitions:
Accounts receivable	10,421	(30,991)	(58,314)
Other assets	(34,632)	(22,991)	1,287
Accounts payable and other current liabilities	(766)	(14,384)	57,228
Income taxes payable	49,191	47,010	(7,048)
Deferred revenue	(5,841)	1,864	48,950
Other, net	19,401	19,866	12,011
Net cash provided by operating activities attributable to continuing operations	410,961	354,527	372,386
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(40,690)	(411,035)	(278,469)
Capital expenditures	(80,311)	(51,201)	(39,954)
Proceeds from maturities and sales of marketable debt securities	12,502	195,501	584,935
Purchases of marketable debt securities		(53,952)	(203,970)
Proceeds from sales of long-term investments	69,968	14,194	15,214
Purchases of long-term investments	(51,080)	(36,094)	(90,245)
Other, net	9,594	(9,501)	(12,697)
Net cash used in investing activities attributable to continuing operations	(80,017)	(352,088)	(25,186)
Cash flows from financing activities attributable to continuing operations:
Proceeds from issuance of long-term debt	500,000	500,000
Principal payments on long-term debt	(15,844)	0	0
Purchase of treasury stock	(264,214)	(691,830)	(507,765)
Dividends	(79,189)	(68,163)	(10,668)
Issuance of common stock, net of withholding taxes	(5,077)	262,841	132,785
Excess tax benefits from stock-based awards	32,891	57,101	22,166
Purchase of noncontrolling Interests	(67,947)	(4,891)	(3,843)
Funds transferred to escrow for Meetic tender offer	(71,512)	0	0
Debt issuance Costs	(7,399)	(11,001)	0
Other, net	(3,787)	244	(4,908)
Net cash provided by (used in) financing activities attributable to continuing operations	17,922	44,301	(372,233)
Total cash used in continuing operations	348,866	46,740	(25,033)
Total cash used in discontinued operations	(1,877)	(3,472)	(8,417)
Effect of exchange rate changes on cash and cash equivalents	3,478	2,556	(4,496)
Net increase (decrease) in cash and cash equivalents	350,467	45,824	(37,946)
Cash and cash equivalents at beginning of period	749,977	704,153	742,099
Cash and cash equivalents at end of period	$ 1,100,444	$ 749,977	$ 704,153

ORGANIZATION

12 Months Ended

Dec. 31, 2013

Organization [Abstract]

ORGANIZATION

IAC is a leading media and Internet company comprised of more than 150 brands and products, including Ask.com, About.com, Match.com, HomeAdvisor and Vimeo. Focused on the areas of search, applications, online dating, media and eCommerce, IAC's family of websites is one of the largest in the world, with over a billion monthly visits across more than 100 countries. IAC includes its Search & Applications, The Match Group, Media and eCommerce reportable 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.

Change in Reportable Segments

During the first quarter of 2014, IAC realigned its reportable segments as follows:


•	The Company created a new segment called The Match Group that includes Match, which was previously reported as its own separate segment, and DailyBurn and Tutor, which were previously in the Media and Other segments, respectively.


•	The businesses within the Local segment (HomeAdvisor, Felix and, for periods prior to July 1, 2013, CityGrid Media) were moved to the eCommerce segment, formerly called the Other segment.


•	There were no changes to the Search & Applications segment.

New Non-GAAP Measure

In addition, the Company introduced Adjusted EBITDA, a new non-GAAP financial measure, beginning with the first quarter of 2014. Going forward, the Company plans to regularly report Adjusted EBITDA and will no longer report Operating Income Before Amortization. We believe Adjusted EBITDA is a useful measure for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments.

Refer to Note 15 to the consolidated financial statements for the reconciliation of Adjusted EBITDA to operating income (loss) by reportable segment.

Search & Applications

Our Search & Applications segment consists of: Websites, including Ask.com, About.com, Dictionary.com and Citysearch.com (among other properties), through which we provide search services and content; and Applications, including our direct to consumer downloadable applications operations ("B2C") and our partnership operations ("B2B").

The Match Group

The Match Group segment consists of our North America dating businesses (which includes Match.com, Chemistry, People Media, OkCupid and other dating businesses operating within the United States and Canada), our International dating businesses (which includes all dating businesses operating outside of the United States and Canada) and our non-dating businesses (consisting of DailyBurn and Tutor).

Through the brands and businesses within our dating businesses, we are a leading provider of subscription-based and ad-supported online personals services in North America, Europe, Latin America, Australia and Asia. We provide these services through websites and applications that we own and operate. Our European operations are conducted through Meetic S.A. ("Meetic"), which is based in France.

DailyBurn is a health and fitness property that provides streaming fitness and workout videos across a variety of platforms, including iOS, Android, Xbox and internet-enabled "connected" televisions. Tutor is an online tutoring solution, which was acquired in December 2012.

Media

Our Media segment consists primarily of Vimeo, Electus and The Daily Beast.

Vimeo is a leading global video hosting platform. Vimeo offers video creators simple, professional grade tools to share, distribute and monetize content online, and provides viewers a clutter-free environment to watch content across a variety of internet connected devices.

Electus is an integrated multimedia entertainment studio that unites producers, creators, advertisers and distributors to produce video content for distribution across a variety of platforms in the United States and various jurisdictions abroad. Electus also operates Electus Digital, which consists of the following websites and properties: CollegeHumor.com, Dorkly.com, WatchLOUD.com, YouTube channels WatchLOUD, Nuevon and Hungry and Big Breakfast (a production company).

The Daily Beast (formerly News_Beast) is a website dedicated to news, commentary, culture and entertainment that curates and publishes existing and original online content from its own roster of contributors.

eCommerce

Our eCommerce segment consists principally of HomeAdvisor, Felix and Shoebuy.

HomeAdvisor is a leading online marketplace for matching consumers with home services professionals in the United States, as well as in France, the Netherlands and the United Kingdom under various brands.

Felix, which was acquired in August 2012, is a pay-per-call advertising service that powers local commerce by connecting consumers to local businesses at the moment they are ready to make a purchase decision.

Shoebuy is a leading internet retailer of footwear and related apparel and accessories.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Consolidation and Accounting for Investments

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 the common stock or in-substance common stock of 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. Investments in the common stock or in-substance common stock of entities in which the Company does not have the ability to exercise significant influence over the operating and financial matters of the investee are accounted for using the cost method. Investments in companies that IAC does not control, that are not in the form of common stock or in-substance common stock, are also accounted for using the cost method of accounting. The Company evaluates each cost and equity method investment for impairment on a quarterly basis and recognizes an impairment loss if a decline in value is determined to be other-than-temporary. Such impairment evaluations include, but are not limited to: the current business environment, including competition; going concern considerations such as financial condition, the rate at which the investee company utilizes cash and the investee company's ability to obtain additional financing to achieve its business plan; the need for changes to the investee company's existing business model due to changing business environments and its ability to successfully implement necessary changes; and comparable valuations. 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.

Accounting Estimates

Management of the Company is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("U.S. GAAP"). These estimates, judgments and assumptions 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.

Revenue Recognition

The Company recognizes revenue when persuasive evidence of an arrangement exists, services are rendered or merchandise is delivered to customers, the fee or price charged is fixed or determinable and collectability is reasonably assured. Deferred revenue is recorded when payments are received in advance of the Company's rendering of services or delivery of merchandise.

Search & Applications

The Search & Applications segment's revenue consists principally of advertising revenue, which is generated primarily through the display of paid listings in response to search queries, as well as from advertisements appearing on its destination search websites and portals and certain third-party websites and the syndication of search results generated by Ask-branded destination search websites. The Company obtains the substantial majority of its paid listings from third-party providers, primarily Google Inc. ("Google"). Paid listings are priced on a price per click and when a user submits a search query and clicks on a Google paid listing displayed in response to the query, Google bills the advertiser that purchased the paid listing directly and shares a portion of its related paid listing fee with the Company. The Company recognizes paid listing revenue from Google when it delivers the user's click. In cases where the user's click is generated by a third-party website, the Company recognizes the amount due from Google as revenue and records the revenue share obligation to the third-party website as traffic acquisition costs.

The Match Group

Match's revenue is derived primarily from subscription fees for subscription-based online personals and related services. Subscription fee revenue is recognized over the terms of the applicable subscriptions, which primarily range from one to six months. Deferred revenue at Match is $116.5 million and $103.9 million at December 31, 2013 and 2012, respectively. Match also earns revenue from online advertising, which is recognized when an ad is displayed, and the purchase of add-on or premium features.

Tutor's revenue consists of subscription fees that generally entitle the subscriber to a certain number of tutoring sessions over a certain period of time. The subscription revenue is recognized over the term of the subscription based on usage.

Media

Revenue of media businesses included in this segment is generated primarily through advertising, media production and subscriptions. Advertising revenue is recognized when an ad is displayed or over the period earned, media production revenue is recognized based on delivery and acceptance and subscription fee revenue is recognized over the terms of the applicable subscriptions, which are one month or one year.

eCommerce

HomeAdvisor's lead acceptance revenue is generated and recognized when an in-network home service professional is delivered a consumer lead. HomeAdvisor's membership subscription revenue is generated through subscription sales to service professionals and is deferred and recognized over the period of the membership. HomeAdvisor's website hosting revenue is deferred and recognized over the period of the hosting agreement. HomeAdvisor's activation revenue is generated through the enrollment and activation of a new home service professional. Activation revenue is initially deferred and recognized over twenty-four months. Deferred revenue at HomeAdvisor is $4.0 million and $3.0 million at December 31, 2013 and 2012, respectively.

Shoebuy's revenue consists of merchandise sales, reduced by incentive discounts and sales returns, and is recognized when delivery to the customer has occurred. Delivery is considered to have occurred when the customer takes title and assumes the risks and rewards of ownership, which is on the date of shipment. Accruals for returned merchandise are based on historical experience. Shipping and handling fees billed to customers are recorded as revenue. The costs associated with shipping goods to customers are recorded as cost of revenue.

Cash and Cash Equivalents

Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents primarily consist of AAA rated money market funds and commercial paper rated A2/P2 or better. Internationally, cash equivalents primarily consist of time deposits and AAA rated money market funds.

Marketable Securities

The Company invests in certain marketable securities, which primarily consist of equity securities and a short-to-medium-term debt security issued by investment grade corporate issuer. The Company invests in marketable debt securities with active secondary or resale markets to ensure portfolio liquidity to fund current operations or satisfy other cash requirements as needed. The Company also invests in marketable equity securities as part of its investment strategy. All marketable securities are classified as available-for-sale and are reported at fair value. The unrealized gains and losses on marketable securities, net of tax, are included in accumulated other comprehensive income as a separate component of shareholders' equity. 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.

The Company employs a methodology that considers available evidence in evaluating potential other-than-temporary impairments of its investments. Investments are considered to be impaired when a decline in fair value below the amortized cost basis is determined to be other-than-temporary. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the amortized cost basis, the financial condition and near-term prospects of the issuer, and whether it is not more likely than not that the Company will be required to sell the security before the recovery of the amortized cost basis, which may be maturity. If a decline in fair value is determined to be other-than-temporary, an impairment charge is recorded in current earnings and a new cost basis in the investment is established.

Accounts Receivable

Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts and revenue reserves. Accounts receivable outstanding longer than the contractual payment terms are considered past due. The Company determines its allowance by considering a number of factors, including the length of time accounts receivable are past due, the Company's previous loss history, the specific customer's ability to pay its obligation to the Company and the condition of the general economy and the customer's industry. The Company writes off accounts receivable when they become uncollectible. The Company also maintains allowances to reserve for potential credits issued to customers or other revenue adjustments. The amounts of these reserves are based, in part, on historical experience.

Property and Equipment

Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.



Asset Category	Estimated Useful Lives
Buildings and leasehold improvements	3 to 39 Years
Computer equipment and capitalized software	2 to 3 Years
Furniture and other equipment	3 to 10 Years

The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation and other employee-related costs for personnel directly associated with the development of the software. Capitalization of such costs begins when the preliminary project stage is complete and ceases when the project is substantially complete and ready for its intended purpose. During the second quarter of 2013, the Company wrote off $2.7 million in capitalized software costs at The About Group primarily related to projects that commenced prior to its acquisition. During 2011, the Company wrote off $4.9 million in capitalized software costs associated with the exit of the Company's direct sponsored listings business. The net book value of capitalized internal use software is $30.9 million and $33.4 million at December 31, 2013 and 2012, respectively.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill acquired in business combinations is assigned to the reporting units that are expected to benefit from the combination as of the acquisition date. The Company assesses goodwill and indefinite-lived intangible assets for impairment annually as of October 1, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value.

In 2012, the Company adopted Accounting Standards Update ("ASU") 2011-08, "Testing Goodwill for Impairment", which gives companies the option to qualitatively assess whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. If the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit's goodwill is necessary; otherwise, the fair value of the reporting unit has to be determined and if the carrying value of a reporting unit's goodwill exceeds its implied fair value, an impairment loss equal to the excess is recorded. The Company also adopted Accounting Standards Update 2012-02 "Testing Indefinite-Lived Intangible Assets for Impairment" in 2012, which gives companies the option to qualitatively assess whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value. If the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying value, the fair value of the asset does not need to be determined; otherwise, the fair value of the indefinite-lived intangible asset has to be determined and if its carrying value exceeds its estimated fair value, an impairment loss equal to the excess is recorded.

The Company determines the fair values of its reporting units using discounted cash flow ("DCF") analyses, and typically corroborates the concluded fair value using a market based valuation approach. Determining fair value requires the exercise of significant judgment, including judgment about the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the DCF analyses are based on the Company's most recent budget and, for years beyond the budget, the Company's estimates, which are based, in part, on forecasted growth rates. The discount rates used in the DCF analyses reflect the risks inherent in the expected future cash flows of the respective reporting units. Assumptions used in the DCF analyses, including the discount rate, are assessed annually based on each reporting unit's current results and forecast, as well as macroeconomic and industry specific factors. The discount rates used in the Company's annual goodwill impairment assessment ranged from 13% to 25% in both 2013 and 2012.

The Company determines the fair values of its indefinite-lived intangible assets using avoided royalty DCF analyses. Significant judgments inherent in these analyses include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the Company's trade names and trademarks. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors. The discount rates used in the Company's annual indefinite-lived impairment assessment ranged from 10% to 18% in both 2013 and 2012, and the royalty rates used ranged from 1% to 9% in both 2013 and 2012.

The Company's reporting units are consistent with its determination of its operating segments. Goodwill is tested for impairment at the reporting unit level. See Note 15 for additional information regarding the Company's method of determining operating and reportable segments.

There were no material impairment charges recorded in 2013, 2012 or 2011. At October 1, 2013, the date of our most recent annual impairment assessment, the fair value of the Company's reporting units significantly exceed their carrying values.

Long-Lived Assets and Intangible Assets with Definite Lives

Long-lived assets, which consist of property and equipment and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized.

Fair Value Measurements

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 values 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 Note 9 for a discussion of fair value measurements made using Level 3 inputs.

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.

Traffic Acquisition Costs

Traffic acquisition costs consist of payments made to partners who distribute our B2B customized browser-based applications, integrate our paid listings into their websites or direct traffic to our websites. These payments include amounts based on revenue share and other arrangements. The Company expenses these payments as a component of cost of revenue in the accompanying consolidated statement of operations.

Advertising Costs

Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines and third parties that distribute our B2C downloadable applications, and offline marketing, which is primarily television advertising. Advertising expense is $828.8 million, $774.1 million and $499.5 million for the years ended December 31, 2013, 2012 and 2011, respectively.

The Company capitalizes and amortizes the costs associated with certain distribution arrangements that require it to pay a fee per access point delivered. These access points are generally in the form of downloadable applications associated with our B2C operations. These fees are amortized over the estimated useful lives of the access points to the extent the Company can reasonably estimate a probable future economic benefit and the period over which such benefit will be realized (generally 18 months). Otherwise, the fees are charged to expense as incurred.

Legal Costs

Legal costs are expensed as incurred.

Income Taxes

The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest, net of any applicable related income tax benefit, on potential income tax contingencies as a component of income tax expense.

The Company recognizes liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement.

Earnings Per Share

Basic earnings per share ("Basic EPS") is computed by dividing net earnings attributable to IAC shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share ("Diluted EPS") reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vested resulting in the issuance of common stock that could share in the earnings of the Company.

Foreign Currency Translation and Transaction Gains and Losses

The financial position and operating results of substantially all foreign operations are consolidated using the local currency as the functional currency. Local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income as a component of shareholders' equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated statement of operations as a component of other income (expense), net.

Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive income into earnings. Such gains totaled $9.2 million during the year ended December 31, 2011, and are included in "Earnings (loss) from discontinued operations, net of tax" in the accompanying consolidated statement of operations.

Stock-Based Compensation

Stock-based compensation is measured at the grant date based on the fair value of the award and is generally expensed over the requisite service period. See Note 14 for a further description of the Company's stock-based compensation plans.

Redeemable Noncontrolling Interests

In connection with the acquisition of certain subsidiaries, management of these businesses has retained an ownership interest. The Company is party to fair value put and call arrangements with respect to these interests. These put and call arrangements allow management of these businesses to require the Company to purchase their interests or allow the Company to acquire such interests at fair value, respectively. The put arrangements do not meet the definition of a derivative instrument as the put agreements do not provide for net settlement. These put and call arrangements become exercisable by the Company and the counter-party at various dates over the next two years. During 2013, two of these arrangements became exercisable. There are no put and call arrangements that became exercisable during 2012. During 2011, one of these arrangements became exercisable. These put arrangements are exercisable by the counter-party outside the control of the Company. Accordingly, to the extent that the fair value of these interests exceeds the value determined by normal noncontrolling interest accounting, the value of such interests is adjusted to fair value with a corresponding adjustment to additional paid-in capital. During the years ended December 31, 2013, 2012 and 2011, the Company recorded adjustments of $40.6 million, $4.3 million and $4.3 million, respectively, to increase these interests to fair value. Fair value determinations require high levels of judgment and are based on various valuation techniques, including market comparables and discounted cash flow projections.

Noncontrolling interests in the consolidated subsidiaries of the Company should ordinarily be reported on the consolidated balance sheet within shareholders' equity, separately from the Company's equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders' equity. Accordingly, if redemption of the noncontrolling interests is outside the control of the Company, the interests are included outside of shareholders' equity in the accompanying consolidated balance sheet.

Redeemable noncontrolling interests at December 31, 2013 and 2012 relate to certain operations included in The Match Group, Media and eCommerce segments.

Noncontrolling Interests

Noncontrolling interests at December 31, 2013 and 2012 relate principally to Meetic.

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, 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 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 years ended December 31, 2013, 2012 and 2011, revenue earned from Google is $1.5 billion, $1.4 billion and $970.4 million, respectively. This revenue is earned by the businesses comprising the Search & Applications segment. Accounts receivable related to revenue earned from Google totaled $112.3 million and $125.3 million at December 31, 2013 and 2012, respectively.

The Company's business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud.

Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents and marketable securities. Cash and cash equivalents are maintained with financial institutions and are in excess of Federal Deposit Insurance Corporation insurance limits.

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation.

CONSOLIDATED FINANCIAL STATEMENT DETAILS

12 Months Ended

Dec. 31, 2013

Consolidated Financial Statement Details [Abstract]

CONSOLIDATED FINANCIAL STATEMENT DETAILS



	December 31,
	2013		2012
	(In thousands)
Other current assets:
Deferred income taxes	$	34,381	$	20,343
Prepaid expenses	23,942		22,877
Capitalized downloadable search toolbar costs, net	21,171		22,205
Production costs	17,717		20,099
Income taxes receivable	12,242		27,437
Other	52,077		43,378
Other current assets	$	161,530	$	156,339



	December 31,
	2013			2012
	(In thousands)
Property and equipment, net:
Buildings and leasehold improvements	$	246,283		$	238,652
Computer equipment and capitalized software	214,762			197,402
Furniture and other equipment	78,451			42,949
Projects in progress	14,649			19,303
Land	5,117			5,117
	559,262			503,423
Accumulated depreciation and amortization	(265,298		)	(232,911		)
Property and equipment, net	$	293,964		$	270,512



	December 31,
	2013		2012
	(In thousands)
Other non-current assets:
Restricted cash - funds held in escrow for Meetic tender offer	$	71,512	$	—
Production costs	22,423		—
Income taxes receivable	19,217		79,130
Other	51,533		39,100
Other non-current assets	$	164,685	$	118,230



	December 31,
	2013		2012
	(In thousands)
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$	85,006	$	51,537
Accrued revenue share expense	72,274		78,196
Accrued advertising expense	63,406		73,381
Income taxes payable	16,159		17,679
Unsettled treasury stock purchases	—		35,113
Other	114,193		99,326
Accrued expenses and other current liabilities	$	351,038	$	355,232



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Revenue:
Service revenue	$	2,869,822	$	2,639,409	$	1,932,289
Product revenue	153,165		161,524		127,155
Revenue	$	3,022,987	$	2,800,933	$	2,059,444



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Cost of revenue:
Cost of service revenue	$	883,730	$	835,440	$	659,069
Cost of product revenue	116,371		155,357		94,820
Cost of revenue	$	1,000,101	$	990,797	$	753,889



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Other income (expense), net:
Gain on sales of long-term investments	$	35,856		$	3,326		$	1,974
Interest income	2,608			3,462			5,205
Foreign currency exchange (losses) gains, net	(2,883		)	(1,050		)	3,660
Impairment of long-term investments	(5,268		)	(8,685		)	—
Non-income tax refunds related to Match Europe, which was sold in 2009	—			—			4,630
Other	(4		)	(65		)	21
Other income (expense), net	$	30,309		$	(3,012	)	$	15,490

INCOME TAXES

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

INCOME TAXES

U.S. and foreign earnings from continuing operations before income taxes are as follows:



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
U.S.	$	331,520	$	214,675	$	142,623
Foreign	84,781		74,387		28,899
Total	$	416,301	$	289,062	$	171,522

The components of the provision (benefit) for income taxes attributable to continuing operations are as follows:



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Current income tax provision (benefit):
Federal	$	115,250		$	56,439		$	49,450
State	13,946			9,204			(26,510		)
Foreign	14,402			16,496			8,496
Current income tax provision	143,598			82,139			31,436
Deferred income tax (benefit) provision:
Federal	(821		)	40,414			(23,293		)
State	(2,117		)	1,978			639
Foreign	(6,158		)	(5,316		)	(12,829		)
Deferred income tax (benefit) provision	(9,096		)	37,076			(35,483		)
Income tax provision (benefit)	$	134,502		$	119,215		$	(4,047	)

The current income tax payable was reduced by $32.9 million, $57.1 million and $22.2 million for the years ended December 31, 2013, 2012 and 2011, respectively, for excess tax deductions attributable to stock-based compensation. The related income tax benefits are recorded as increases to additional paid-in capital.

Income taxes (payable) receivable and deferred tax (liabilities) assets are included in the following captions in the accompanying consolidated balance sheet at December 31, 2013 and 2012:



	December 31,
	2013			2012
	(In thousands)
Income taxes (payable) receivable:
Other current assets	$	12,242		$	27,437
Other non-current assets	19,217			79,130
Accrued expenses and other current liabilities	(16,159		)	(17,679		)
Income taxes payable	(416,384		)	(479,945		)
Net income taxes payable	$	(401,084	)	$	(391,057	)

Deferred tax (liabilities) assets:
Other current assets	$	34,381		$	20,343
Other non-current assets	26			85
Accrued expenses and other current liabilities	(255		)	—
Deferred income taxes	(320,748		)	(323,403		)
Net deferred tax liabilities	$	(286,596	)	$	(302,975	)

The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below. The valuation allowance is related to deferred tax assets for which it is more likely than not that the tax benefit will not be realized.



	December 31,
	2013			2012
	(In thousands)
Deferred tax assets:
Accrued expenses	$	28,005		$	13,708
Net operating loss carryforwards	52,336			27,177
Tax credit carryforwards	6,138			5,095
Stock-based compensation	69,101			66,962
Income tax reserves, including related interest	62,852			60,596
Fair value investments	1,151			12,189
Equity method investments	13,584			13,809
Other	11,444			13,374
Total deferred tax assets	244,611			212,910
Less valuation allowance	(62,353		)	(60,783		)
Net deferred tax assets	182,258			152,127
Deferred tax liabilities:
Property and equipment	(1,743		)	(6,018		)
Investment in subsidiaries	(377,483		)	(373,652		)
Intangible and other assets	(69,530		)	(60,830		)
Other	(20,098		)	(14,602		)
Total deferred tax liabilities	(468,854		)	(455,102		)
Net deferred tax liability	$	(286,596	)	$	(302,975	)

At December 31, 2013, the Company has federal and state net operating losses ("NOLs") of $54.9 million and $77.2 million, respectively. If not utilized, the federal NOLs will expire at various times between 2023 and 2033, and the state NOLs will expire at various times between 2014 and 2033. Utilization of federal NOLs will be subject to limitations under Section 382 of the Internal Revenue Code of 1986, as amended. In addition, utilization of certain state NOLs may be subject to limitations under state laws similar to Section 382 of the Internal Revenue Code of 1986. At December 31, 2013, the Company has foreign NOLs of $98.2 million available to offset future income. Of these foreign NOLs, $93.0 million can be carried forward indefinitely and $5.2 million will expire at various times between 2014 and 2033. During 2013, the Company recognized tax benefits related to NOLs of $10.6 million. Included in this amount is $10.4 million of tax benefits of acquired attributes, which was recorded as a reduction in goodwill. At December 31, 2013, the Company has $34.4 million of state capital losses. If not utilized, the federal and state capital losses will expire between 2014 and 2017. Utilization of capital losses will be limited to the Company's ability to generate future capital gains.

At December 31, 2013, the Company has tax credit carryforwards of $11.9 million. Of this amount, $5.5 million relates to federal credits for foreign taxes, $5.2 million relates to state tax credits for research activities, and $1.2 million relates to various state and local tax credits. Of these credit carryforwards, $6.4 million can be carried forward indefinitely and $5.5 million will expire within ten years.

During 2013, the Company's valuation allowance increased by $1.6 million primarily due to an increase in foreign net operating losses, partially offset by realized gains in long-term marketable equity securities. At December 31, 2013, the Company has a valuation allowance of $62.4 million related to the portion of tax loss carryforwards and other items for which it is more likely than not that the tax benefit will not be realized.

A reconciliation of the income tax provision (benefit) to the amounts computed by applying the statutory federal income tax rate to earnings from continuing operations before income taxes is shown as follows:



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Income tax provision at the federal statutory rate of 35%	$	145,705		$	101,172		$	60,033
Reversal of deferred tax liability associated with investment in Meetic	—			—			(43,696		)
Change in tax reserves, net	1,791			17,703			(15,493		)
Foreign income taxed at a different statutory tax rate	(17,428		)	(16,240		)	(11,774		)
Net adjustment related to the reconciliation of income tax provision accruals to tax returns	(5,237		)	(3,876		)	(7,298		)
Federal valuation allowance on equity method investments	214			979			4,595
State income taxes, net of effect of federal tax benefit	7,469			7,650			5,592
Other, net	1,988			11,827			3,994
Income tax provision (benefit)	$	134,502		$	119,215		$	(4,047	)

No income taxes have been provided on indefinitely reinvested earnings of certain foreign subsidiaries aggregating $517.4 million at December 31, 2013. The amount of the unrecognized deferred income tax liability with respect to such earnings is $119.5 million.

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest, is as follows:



	December 31,
	2013			2012			2011
	(In thousands)
Balance at January 1	$	379,281		$	351,561		$	389,909
Additions based on tax positions related to the current year	2,887			6,278			1,749
Additions for tax positions of prior years	3,189			45,287			9,560
Reductions for tax positions of prior years	(17,116		)	(17,545		)	(26,595		)
Settlements	(78,954		)	(5,349		)	(16,810		)
Expiration of applicable statute of limitations	(13,474		)	(951		)	(6,252		)
Balance at December 31	$	275,813		$	379,281		$	351,561

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 for the years ended December 31, 2013, 2012 and 2011 is a $4.8 million expense, $5.2 million expense and $1.4 million expense, respectively, net of related deferred taxes of $2.8 million, $3.1 million and $0.9 million, respectively, for interest on unrecognized tax benefits. Included in income tax provision for discontinued operations for the years ended December 31, 2013, 2012 and 2011 is a $1.4 million expense, $2.8 million benefit and $6.7 million expense, respectively, net of related deferred taxes of $0.8 million, $1.7 million and $4.2 million, respectively, for interest on unrecognized tax benefits. At December 31, 2013 and 2012, the Company has accrued $133.0 million and $117.5 million, respectively, for the payment of interest. At December 31, 2013 and 2012, the Company has accrued $5.1 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 the resolution of 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.

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 expires on July 1, 2014. The resolution of this IRS examination resulted in a net liability to the IRS of $7.1 million. At December 31, 2013 and 2012, unrecognized tax benefits, including interest, are $408.8 million and $496.8 million, respectively. Unrecognized tax benefits, including interest, for the year ended December 31, 2013 decreased by $88.0 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 December 31, 2013, $405.5 million is included in "Income taxes payable," $3.0 million relates to deferred tax assets included in "Deferred income taxes" and $0.3 million is included in "Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet. Included in unrecognized tax benefits at December 31, 2013 is $44.7 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 December 31, 2013 are subsequently recognized, $120.9 million and $173.8 million, net of related deferred tax assets and interest, would reduce income tax expense from continuing operations and discontinued operations, respectively. The comparable amounts as of December 31, 2012 are $110.8 million and $222.3 million, respectively. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease within twelve months of the current reporting date. An estimate of changes in unrecognized tax benefits, while potentially significant, cannot be made.

BUSINESS COMBINATIONS

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

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 $113.8 million using the December 31, 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 9 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 year ended December 31, 2012, pro forma adjustments reflected below include an increase of $13.4 million in amortization of intangible assets.



	Year Ended December 31, 2012
	(In thousands, except per share data)
Revenue	$	2,875,903
Net earnings attributable to IAC shareholders	166,869
Basic earnings per share attributable to IAC shareholders	1.93
Diluted earnings per share attributable to IAC shareholders	1.79

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2013

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

The Company assesses goodwill and indefinite-lived intangible assets for impairment annually or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value. The Company also reviews definite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying value of a definite-lived intangible asset may not be recoverable. The Company performs its annual assessment for impairment of goodwill and indefinite-lived intangible assets as of October 1 in connection with the preparation of its annual financial statements. See Note 2 for further discussion of the Company's impairment assessment process for goodwill and intangible assets.

The balance of goodwill and intangible assets, net is as follows:



	December 31,
	2013		2012
	(In thousands)
Goodwill	$	1,675,323	$	1,616,154
Intangible assets with indefinite lives	376,329		378,964
Intangible assets with definite lives, net	69,007		103,940
Total goodwill and intangible assets, net	$	2,120,659	$	2,099,058

The following table presents the balance of goodwill by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2013:



	Balance at December 31, 2012		Additions		(Deductions)			Transfers In/(Out)			Foreign Exchange Translation		Balance at December 31, 2013
	(In thousands)
Search & Applications	$	723,650	$	—	$	(160	)	$	14,572		$	—	$	738,062
The Match Group	718,736		62,464		(10,675		)	—			4,878		775,403
Media - Connected Ventures	8,267		—		—			—			—		8,267
eCommerce:
HomeAdvisor	111,658		5,317		—			14,373			524		131,872
CityGrid Media	32,124		—		(3,179		)	(28,945		)	—		—
Shoebuy	21,719		—		—			—			—		21,719
Total eCommerce	165,501		5,317		(3,179		)	(14,572		)	524		153,591
Total	$	1,616,154	$	67,781	$	(14,014	)	$	—		$	5,402	$	1,675,323

Additions primarily relate to the acquisition of Twoo. Deductions primarily relate to the establishment of a deferred tax asset at Tutor arising from pre-acquisition net operating losses. Transfers in/(out) relate to the reorganization of CityGrid Media in the third quarter of 2013.

The following table presents the balance of goodwill by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2012:



	Balance at December 31, 2011		Additions		(Deductions)			Foreign Exchange Translation			Balance at December 31, 2012
	(In thousands)
Search & Applications	$	526,444	$	197,458	$	(252	)	$	—		$	723,650
The Match Group	674,396		50,728		(555		)	(5,833		)	718,736
Media - Connected Ventures	8,267		—		—			—			8,267
eCommerce:
HomeAdvisor	109,947		1,880		—			(169		)	111,658
CityGrid Media	17,751		14,373		—			—			32,124
Shoebuy	21,719		—		—			—			21,719
Total eCommerce	149,417		16,253		—			(169		)	165,501
Total	$	1,358,524	$	264,439	$	(807	)	$	(6,002	)	$	1,616,154

Additions primarily relate to the acquisition of The About Group.

The December 31, 2013, 2012 and 2011 goodwill balances include accumulated impairment losses of $916.9 million, $28.0 million and $11.6 million at Search & Applications, Shoebuy and Connected Ventures, respectively.

Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2013, intangible assets with definite lives are as follows:



	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	47,800	$	(22,373	)	$	25,427	4.0
Technology	41,694		(25,324		)	16,370		2.9
Trade names	29,283		(16,427		)	12,856		3.0
Customer lists	22,584		(13,116		)	9,468		2.5
Advertiser and supplier relationships	10,956		(6,070		)	4,886		2.9
Total	$	152,317	$	(83,310	)	$	69,007	3.2

At December 31, 2012, intangible assets with definite lives are as follows:



	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	47,800	$	(4,733	)	$	43,067	4.0
Technology	37,545		(11,663		)	25,882		2.9
Trade names	22,742		(7,044		)	15,698		3.6
Advertiser and supplier relationships	16,446		(7,676		)	8,770		4.4
Customer lists	11,800		(1,277		)	10,523		3.7
Total	$	136,333	$	(32,393	)	$	103,940	3.7

At December 31, 2013, amortization of intangible assets with definite lives for each of the next five years and thereafter is estimated to be as follows:



Years Ending December 31,	(In thousands)
2014	$	38,238
2015	19,131
2016	8,141
2017	2,758
2018	498
Thereafter	241
Total	$	69,007

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

MARKETABLE SECURITIES

12 Months Ended

Dec. 31, 2013

Marketable Securities [Abstract]

MARKETABLE SECURITIES

At December 31, 2013, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(In thousands)
Corporate debt security	$	1,004	$	4	$	—	$	1,008
Total debt security	1,004		4		—		1,008
Equity securities	216		4,780		—		4,996
Total marketable securities	$	1,220	$	4,784	$	—	$	6,004

The contractual maturity of the debt security classified as current available-for-sale at December 31, 2013 is less than one year.

At December 31, 2012, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(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.

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 and losses:



	December 31,
	2013		2012			2011
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	82,160	$	205,944		$	600,149
Gross realized gains	35,692		4,075			2,482
Gross realized losses	—		(5		)	(41		)

Gross realized gains and losses from the maturities and sales of available-for-sale marketable securities are included in "Other income (expense), net" in the accompanying consolidated statement of operations.

- Definition

The entire disclosure for investments in certain debt and equity securities.

+ References + Details

LONG-TERM INVESTMENTS

12 Months Ended

Dec. 31, 2013

Long-term Investments [Abstract]

LONG-TERM INVESTMENTS

The balance of long-term investments is comprised of:



	December 31,
	2013		2012
	(In thousands)
Cost method investments	$	137,286	$	113,830
Equity method investments	22,073		8,104
Long-term marketable equity securities	11,711		31,244
Auction rate security	8,920		8,100
Total long-term investments	$	179,990	$	161,278

Cost method investments

In the third quarter of 2011, the Company acquired a 20% interest in the voting common stock of Zhenai Inc. ("Zhenai"), a leading provider of online matchmaking services in China. Our voting power is limited by a shareholders agreement. In light of this limitation and the significance of our interest relative to other shareholders, we do not have the ability to exercise significant influence over the operating and financial matters of Zhenai and this investment is accounted for as a cost method investment.

In the fourth quarter of 2013, the Company recorded a $5.0 million write-down of a cost method investment to fair value. The decline in value was due to the investees continued losses, negative working capital and significant debt financing. The valuation of this investment reflects the Company's assessment of these factors. The Company estimated the fair value of this investment using a multiple of revenue approach.

Equity method investments

In 2012 and 2011, the Company recorded pre-tax non-cash charges of $18.6 million and $11.7 million, respectively, related to the re-measurement of the carrying value of our equity method investments in News_Beast and Meetic, respectively, to fair value in connection with the acquisitions of controlling interests. The re-measurement charges are included in "Equity in losses of unconsolidated affiliates" in the accompanying consolidated statement of operations.

The comparability of the summarized aggregated financial information presented below is affected by changes in ownership of our various equity method investments over the three-year period ended December 31, 2013. The operating data for 2011 is primarily comprised of Meetic and News_Beast; the operating data for 2012 is primarily comprised of News_Beast; and the operating data for 2013 is primarily comprised of our equity method investments other than Meetic and News_Beast. The balance sheet data at December 31, 2013 and 2012 is comprised of our equity method investments other than Meetic and News_Beast. Through August 31, 2011 we accounted for our 27% ownership interest in Meetic as an equity method investment. In 2011 we acquired a controlling interest in Meetic and as a result, Meetic is included within our consolidated financial statements beginning September 1, 2011. During 2011 and through May 31, 2012 we accounted for our 50% ownership interest in News_Beast as an equity method investment. In 2012 we acquired a controlling interest in News_Beast and as a result, News_Beast is included within our consolidated financial statements beginning June 1, 2012.

Summarized aggregated financial information for the Company's equity method investments is as follows:



	December 31,
	2013			2012
	(In thousands)
Balance sheet data^(a):
Current assets	$	17,163		$	10,603
Non-current assets	24,535			25,472
Current liabilities	(24,487		)	(20,227		)
Non-current liabilities	(14,119		)	(5,962		)



	Twelve Months Ended December 31,
	2013			2012			2011
	(In thousands)
Operating data^(a):
Net sales	$	51,534		$	78,058		$	368,433
Gross profit	10,326			16,777			105,749
Net loss	(12,527		)	(30,761		)	(17,636		)

__________________________________________________________________


(a)	Summarized financial information for the Company's equity method investments is presented for the periods during which the Company holds or held an equity ownership interest. The summarized financial information for certain equity method investments is presented on a one quarter lag.

Long-term marketable equity securities

The cost basis of the Company's long-term marketable equity securities at December 31, 2013 is $8.8 million, with gross unrealized gains of $3.0 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. At December 31, 2013, all the Company's long-term marketable equity securities are in an unrealized gain position. At December 31, 2012, the Company's long-term marketable equity securities were both in an unrealized loss position. The Company evaluated the near-term prospects of the issuers in relation to the severity and duration of the unrealized losses. In 2012, the Company recorded an $8.7 million other-than-temporary impairment charge related to the security that was in a continuous unrealized loss position for more than one year, based on the Company's evaluation of the near-term prospects of the issuer in relation to the severity (fair value was 50 percent less than cost) and duration of the unrealized loss. The impairment charge is included in “Other income (expense), net” in the accompanying consolidated statement of operations. The Company did not consider the second security to be other-than-temporarily impaired at December 31, 2012 based on the Company's evaluation of the near-term prospects of the issuer in relation to the severity and duration, less than two months, of the unrealized loss and the Company's ability and intent to hold this security for a reasonable period of time sufficient for an expected recovery of fair value.

Auction rate security

See Note 9 for information regarding the auction rate security.

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

The following tables present the Company's financial instruments that are measured at fair value on a recurring basis:



	December 31, 2013
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	698,307	$	—	$	—		$	698,307
Commercial paper	—		12,000		—			12,000
Time deposits	—		32,325		—			32,325
Marketable securities:
Corporate debt security	—		1,008		—			1,008
Equity securities	4,996		—		—			4,996
Long-term investments:
Auction rate security	—		—		8,920			8,920
Marketable equity securities	11,711		—		—			11,711
Total	$	715,014	$	45,333	$	8,920		$	769,267

Liabilities:
Contingent consideration arrangement	$	—	$	—	$	(43,625	)	$	(43,625	)



	December 31, 2012
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(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 following table presents the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	For the Year Ended
	December 31, 2013					December 31, 2012
	Auction Rate Security		Contingent Consideration Arrangement			Auction Rate Security		Contingent Consideration Arrangement
	(In thousands)
Balance at January 1	$	8,100	$	—		$	5,870	$	(10,000	)
Total net gains (losses):
Included in earnings (unrealized)	—		(343		)	—		—
Included in other comprehensive income (loss)	820		(2,445		)	2,230		—
Fair value at date of acquisition	—		(40,837		)	—		—
Settlements	—		—			—		10,000
Balance at December 31	$	8,920	$	(43,625	)	$	8,100	$	—

There are no gains or losses included in earnings for the year ended December 31, 2011, 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 $1.1 million and $1.9 million at December 31, 2013 and December 31, 2012, respectively. The unrealized losses are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. At December 31, 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 December 31, 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 5 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. The discounted liability of the contingent consideration arrangement ranges from $34.2 million to $51.4 million in these scenarios at December 31, 2013. 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 December 31, 2013 includes a current portion of $7.1 million and non-current portion of $36.5 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, which was acquired in January 2011.

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:



	December 31, 2013						December 31, 2012
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Current maturities of long-term debt	$	—		$	—		$	(15,844	)	$	(15,875	)
Long-term debt, net of current maturities	(1,080,000		)	(1,058,396		)	(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.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

LONG-TERM DEBT

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

LONG-TERM DEBT

The balance of long-term debt is comprised of:



	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, which commenced July 15, 2003	$	—	$	15,844
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commences May 30, 2014	500,000		—
4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	500,000		500,000
5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035 (the "Liberty Bonds"); interest payable each March 1 and September 1, which commenced March 1, 2006	80,000		80,000
Total long-term debt	1,080,000		595,844
Less current maturities	—		(15,844		)
Long-term debt, net of current maturities	$	1,080,000	$	580,000

On November 15, 2013, the Company issued $500 million aggregate principal amount of 4.875% Senior Notes due November 30, 2018. The 2013 Senior Notes were issued at par. At any time prior to November 30, 2014, we may redeem the 2013 Senior Notes at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, we may redeem the 2013 Senior Notes at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on November 30 of the years indicated below:



Year	Percentage
2014	104.875	%
2015	103.250	%
2016	101.625	%
2017 and thereafter	100.000	%

On December 21, 2012, the Company issued $500 million aggregate principal amount of 4.75% Senior Notes due December 15, 2022. The 2012 Senior Notes were issued at par. At any time prior to December 15, 2017, we may redeem the 2012 Senior Notes at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, we may redeem the 2012 Senior Notes at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below:



Year	Percentage
2017	102.375	%
2018	101.583	%
2019	100.792	%
2020 and thereafter	100.000	%

The 2013 and 2012 Senior Notes are unconditionally guaranteed by certain domestic subsidiaries, which are designated as guarantor subsidiaries. The guarantor subsidiaries are the same for the 2013 and 2012 Senior Notes. See Note 22 for guarantor and non-guarantor financial information.

The indentures governing the 2013 and 2012 Senior Notes contain identical 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 December 31, 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 million revolving credit facility, which expires on December 21, 2017. The annual fee to maintain the revolving credit facility is 25 basis points. At December 31, 2013 and 2012, there are no outstanding borrowings under the revolving credit facility. IAC's obligation under the revolving credit facility is unconditionally guaranteed by the same domestic subsidiaries that guarantee the 2013 and 2012 Senior Notes and is also secured by the stock of certain of our domestic and foreign subsidiaries.

IAC's payment obligation under the Liberty Bonds is collateralized by a mortgage interest in the corporate headquarters building.

Long-term debt maturities are as follows:



Years Ending December 31,	(In thousands)
2018	$	500,000
2022	500,000
2035	80,000
Total	$	1,080,000

ACCUMULATED OTHER COMPREHENSIVE INCOME

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

The following table presents the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings:



	Year Ended December 31, 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 before reclassifications, net of tax provision of $3.9 million related to unrealized gains	4,721			43,235			47,956
Amounts reclassified from accumulated other comprehensive loss, net of tax provision of $6.9 million related to unrealized gains	—			(28,833		)	(28,833		)
Net current period other comprehensive income	4,721			14,402			19,123
Balance at December 31	$	(20,352	)	$	7,306		$	(13,046	)

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 (expense), net" in the accompanying consolidated statement of operations. Unrealized gains, net of tax, reclassified out of accumulated other comprehensive loss into other income (expense), net for the years ended December 31, 2012 and 2011 were $2.1 million and $2.8 million, respectively.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

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-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 31, 2013
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Description of Common Stock and Class B Convertible Common Stock With respect to matters that may be submitted to a vote or for the consent of IAC's shareholders generally, including the election of directors, each holder of shares of IAC common stock and IAC Class B common stock vote together as a single class. In connection with any such vote, each holder of IAC common stock is entitled to one vote for each share of IAC common stock held and each holder of IAC Class B common stock is entitled to ten votes for each share of IAC Class B common stock held. Notwithstanding the foregoing, the holders of shares of IAC common stock, acting as a single class, are entitled to elect 25% of the total number of IAC's directors, and, in the event that 25% of the total number of directors shall result in a fraction of a director, then the holders of shares of IAC common stock, acting as a single class, are entitled to elect the next higher whole number of IAC's directors. In addition, Delaware law requires that certain matters be approved by the holders of shares of IAC common stock or holders of IAC Class B common stock voting as a separate class. Shares of IAC Class B common stock are convertible into shares of IAC common stock at the option of the holder thereof, at any time, on a share-for-share basis. Such conversion ratio will in all events be equitably preserved in the event of any recapitalization of IAC by means of a stock dividend on, or a stock split or combination of, outstanding shares of IAC common stock or IAC Class B common stock, or in the event of any merger, consolidation or other reorganization of IAC with another corporation. Upon the conversion of shares of IAC Class B common stock into shares of IAC common stock, those shares of IAC Class B common stock will be retired and will not be subject to reissue. Shares of IAC common stock are not convertible into shares of IAC Class B common stock. Except as described herein, shares of IAC common stock and IAC Class B common stock are identical. The holders of shares of IAC common stock and the holders of shares of IAC Class B common stock are entitled to receive, share for share, such dividends as may be declared by IAC's Board of Directors out of funds legally available therefore. In the event of a liquidation, dissolution, distribution of assets or winding-up of IAC, the holders of shares of IAC common stock and the holders of shares of IAC Class B common stock are entitled to receive, share for share, all the assets of IAC available for distribution to its stockholders, after the rights of the holders of any IAC preferred stock have been satisfied. At December 31, 2013, Mr. Diller, Chairman of the Board and Senior Executive of the Company, holds 5.8 million shares, representing 100% of IAC's outstanding Class B common stock. At December 31, 2013, Mr. Diller held shares representing 43.1% of the outstanding total voting power of the Company. Description of Preferred Stock IAC's Board of Directors has the authority to designate, by resolution, the powers, preferences, rights and qualifications, limitations and restrictions of preferred stock issued by IAC without any further vote or action by the shareholders. Any shares of preferred stock so issued would have priority over shares of IAC common stock and shares of IAC Class B common stock with respect to dividend or liquidation rights or both. At December 31, 2013 and 2012 there is no preferred stock issued and outstanding. Reserved Common Shares In connection with equity compensation plans, 24.7 million shares of IAC common stock are reserved at December 31, 2013. Warrants No warrants were outstanding at December 31, 2013. No warrants were issued during the years ended December 31, 2013, 2012 and 2011. During the years ended December 31, 2012 and 2011, 14.3 million and 3.9 million warrants were exercised, respectively. Some of those warrants were exercised on a cashless or net basis. For the years ended December 31, 2012 and 2011, IAC received proceeds of $284.1 million and $76.0 million, respectively. Common Stock Repurchases During 2013 and 2012, the Company purchased 4.5 million and 15.5 million shares of IAC common stock for aggregate consideration, on a trade date basis, of $229.1 million and $716.1 million, respectively. On April 30, 2013, IAC's Board of Directors authorized the repurchase of up to 10 million shares of IAC common stock. At December 31, 2013, the Company has approximately 8.6 million shares remaining in its share repurchase authorization.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

EARNINGS PER SHARE

The following table sets forth the computation of basic and diluted earnings per share attributable to IAC shareholders.



	Years Ended December 31,
	2013				2012						2011
	Basic		Diluted		Basic			Diluted			Basic			Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	281,799	$	281,799	$	169,847		$	169,847		$	175,569		$	175,569
Net loss (earnings) attributable to noncontrolling interests	2,059		2,059		(1,530		)	(1,530		)	2,656			2,656
Earnings from continuing operations attributable to IAC shareholders	283,858		283,858		168,317			168,317			178,225			178,225
Earnings (loss) from discontinued operations attributable to IAC shareholders	1,926		1,926		(9,051		)	(9,051		)	(3,992		)	(3,992		)
Net earnings attributable to IAC shareholders	$	285,784	$	285,784	$	159,266		$	159,266		$	174,233		$	174,233

Denominator:
Weighted average basic shares outstanding	83,480		83,480		86,247			86,247			86,755			86,755
Dilutive securities including stock options, warrants and RSUs^(a)(b)	—		3,262		—			6,842			—			7,566
Denominator for earnings per share—weighted average shares^(a)(b)	83,480		86,742		86,247			93,089			86,755			94,321

Earnings (loss) per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	3.40	$	3.27	$	1.95		$	1.81		$	2.05		$	1.89
Discontinued operations	0.02		0.02		(0.10		)	(0.10		)	(0.04		)	(0.04		)
Earnings per share	$	3.42	$	3.29	$	1.85		$	1.71		$	2.01		$	1.85

__________________________________________________________________

(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 years ended December 31, 2013, 2012 and 2011 approximately 0.4 million, 0.8 million and 1.0 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 year ended December 31, 2013, all PSUs that were considered to be probable of vesting are included in the calculation of diluted earnings per share as their performance conditions had been met. For the years ended December 31, 2012 and 2011 approximately 0.1 million and 3.1 million PSUs, respectively, that were probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met.

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

IAC currently has three active plans under which awards have been granted. These plans cover stock options to acquire shares of IAC common stock, RSUs, PSUs and restricted stock, as well as provide for the future grant of these and other equity awards. These plans authorize the Company to grant awards to its employees, officers, directors and consultants. At December 31, 2013, there are 13.9 million shares available for grant under the Company's stock-based compensation plans.

The plans were adopted in 2005, 2008 and 2013, have a stated term of ten years, and provide that the exercise price of stock options granted will not be less than the market price of the Company's common stock on the grant date. The plans do not specify grant dates or vesting schedules of awards as those determinations have been delegated to the Compensation and Human Resources Committee of IAC's Board of Directors (the "Committee"). Each grant agreement reflects the vesting schedule for that particular grant as determined by the Committee. Broad-based stock option awards issued to date have generally vested in equal annual installments over a four-year period and RSU awards currently outstanding generally vest in two 50% installments over a three and four-year period, in each case, from the grant date. PSU awards issued to date generally cliff vest at the end of a two to three-year period from the date of grant. In addition to equity awards outstanding under the three plans, stock options and other equity awards outstanding under terminated plans and plans assumed in acquisitions are reflected in the information set forth below.

The amount of stock-based compensation expense recognized in the consolidated statement of operations is reduced by estimated forfeitures, as the expense recorded is based on awards that are ultimately expected to vest. The forfeiture rate is estimated at the grant date based on historical experience and revised, if necessary, in subsequent periods if actual forfeitures differ from the estimated rate.

The total income tax benefit recognized in the accompanying consolidated statement of operations for the years ended December 31, 2013, 2012 and 2011 related to stock-based compensation is $19.3 million, $31.3 million and $32.7 million, respectively.

At December 31, 2013, there is $86.2 million of unrecognized compensation cost, net of estimated forfeitures, related to all equity-based awards, which is expected to be recognized over a weighted average period of approximately 2.2 years.

Stock Options

A summary of changes in outstanding stock options is as follows:



	December 31, 2013
	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(Shares and intrinsic value in thousands)
Outstanding at January 1, 2013	10,460		$	33.68
Granted	693		47.33
Exercised	(2,246	)	23.17
Forfeited	(783	)	41.87
Expired	(50	)	33.91
Outstanding at December 31, 2013	8,074		$	36.98	6.8	$	255,671
Options exercisable	3,740		$	30.34	5.3	$	143,307

The aggregate intrinsic value in the table above represents the total pre-tax intrinsic value (the difference between IAC's closing stock price on the last trading day of 2013 and the exercise price, multiplied by the number of in-the-money options) that would have been received by the option holders had all option holders exercised their options on December 31, 2013. This amount changes based on the fair market value of IAC's common stock. The total intrinsic value of stock options exercised during the years ended December 31, 2013, 2012 and 2011 is $65.6 million, $84.8 million and $70.6 million, respectively.

The following table summarizes the information about stock options outstanding and exercisable at December 31, 2013:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Outstanding at December 31, 2013	Weighted- Average Remaining Contractual Life in Years	Weighted- Average Exercise Price		Exercisable at December 31, 2013	Weighted- Average Remaining Contractual Life	Weighted- Average Exercise Price
	(Shares in thousands)
$0.01 to $10.00	2	0.3	$	6.98	2	0.3	$	6.98
$10.01 to $20.00	559	5.4	17.55		559	5.4	17.55
$20.01 to $30.00	1,277	5.0	22.14		1,031	4.8	22.24
$30.01 to $40.00	2,068	7.2	32.03		1,081	7.1	31.84
$40.01 to $50.00	3,786	7.2	45.42		1,047	3.7	43.12
$50.01 to $60.00	382	8.4	58.51		20	8.2	56.50
	8,074	6.8	$	36.98	3,740	5.3	$	30.34

The fair value of each stock option award is estimated on the grant date using the Black-Scholes option pricing model. Approximately 0.7 million, 3.6 million and 2.6 million stock options were granted by the Company during the years ended December 31, 2013, 2012 and 2011, respectively.

The Black-Scholes option pricing model incorporates various assumptions, including expected volatility and expected term. During 2013, 2012 and 2011, expected stock price volatilities were estimated based on the Company's historical volatility. Expected term is based upon the historical exercise behavior of our employees and the risk-free interest rates are based on U.S. Treasury yields for notes with comparable terms as the awards, in effect at the grant date. The following are the weighted average assumptions used in the Black-Scholes option pricing model:



	Years Ended December 31,
	2013		2012		2011
Expected volatility	29	%	31	%	30	%
Risk-free interest rate	1.0	%	0.6	%	2.3	%
Expected term	6.2 years		4.4 years		6.1 years
Dividend yield	2.0	%	1.2	%	—

The weighted average fair value of stock options granted during the years ended December 31, 2013, 2012 and 2011 with exercise prices equal to the market prices of IAC's common stock on the date of grant are $10.67, $10.69 and $11.08, respectively. There are no stock options issued during the years ended December 31, 2013 and 2011 with exercise prices greater than the market value of IAC's common stock on the date of grant. The weighted average exercise price and weighted average fair value of stock options granted during the year ended December 31, 2012 with exercise prices greater than the market value of IAC's common stock on the date of grant are $60.00 and $7.61, respectively.

Cash received from stock option exercises and the related tax benefit realized for the years ended December 31, 2013, 2012 and 2011 are: $40.7 million and $69.4 million; $58.2 million and $74.3 million; and $89.8 million and $25.5 million, respectively. In December 2013, the Company's former Chief Executive Officer (the "Executive") became the Chairman of the newly created Match Group; in connection with the Executive's new compensation arrangement, the Executive exercised 0.5 million stock options, which were settled by the Company for $9.2 million in cash.

Restricted Stock Units and Performance-based Stock Units

RSUs and PSUs are awards in the form of phantom shares or units, denominated in a hypothetical equivalent number of shares of IAC common stock and with the value of each RSU and PSU equal to the fair value of IAC common stock at the date of grant. RSUs and PSUs may be settled in cash, stock or both, as determined by the Committee at the time of grant. Each RSU and PSU grant is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. PSUs also include performance-based vesting, where certain performance targets set at the time of grant must be achieved before an award vests. The Company recognizes expense for all RSUs and PSUs for which vesting is considered probable. For RSU grants, the expense is measured at the grant date as the fair value of IAC common stock and expensed as non-cash compensation over the vesting term. For PSU grants, the expense is measured at the grant date as the fair value of IAC common stock and expensed as non-cash compensation over the vesting term if the performance targets are considered probable of being achieved.

Nonvested RSUs and PSUs outstanding at December 31, 2013 and changes during the year ended December 31, 2013 are as follows:



	RSUs				PSUs
	Number of shares		Weighted Average Grant Date Fair Value		Number of shares^(a)		Weighted Average Grant Date Fair Value
	(Shares in thousands)
Nonvested at January 1, 2013	370		$	39.94	1,270		$	29.39
Granted	552		42.32		—		—
Vested	(230	)	33.50		(53	)	29.39
Forfeited	—		—		(895	)	28.71
Nonvested at December 31, 2013	692		$	43.50	322		$	31.27

_______________________________________________________________________________


(a)	Included in the table are PSUs which vest at the end of two or three years in varying amounts depending upon certain performance conditions. The PSU table above includes these awards at their maximum potential payout.

The weighted average fair value of RSUs and PSUs granted during the years ended December 31, 2013, 2012 and 2011 based on market prices of IAC's common stock on the grant date was $42.32, $46.24 and $32.41, respectively. The total fair value of RSUs and PSUs that vested during the years ended December 31, 2013, 2012 and 2011 was $14.5 million, $139.0 million and $33.2 million, respectively.

Equity Instruments Denominated in the Shares of Certain Subsidiaries

IAC has granted phantom equity units and stock options in various operating subsidiaries to certain members of the subsidiaries' management. These equity awards vest over a period of years or upon the occurrence of certain prescribed events. In some cases, IAC has taken a preferred interest in the subsidiary with a face value equal to the subsidiary's acquisition price or, when funding a start-up business, its investment cost, or a certain other fixed amount. In some cases, these preferred interests accrete with paid-in-kind dividends at a prescribed rate of return. The value of the phantom equity units and stock options is tied to the value of the common stock of the entity, with the equity awards management receives as a whole generally representing a small minority of the total common stock outstanding. Accordingly, these interests only have value to the extent the relevant business appreciates in value above the preferred interest (including the accretion of dividends), our investment cost or other fixed amount or, in the case of stock options, the initial value utilized to determine the exercise price. These interests can have significant value in the event of significant appreciation. The interests are ultimately settled in IAC common stock or cash at the option of IAC, with fair market value generally determined by negotiation or arbitration, at various dates through 2019. The expense associated with these equity awards is initially measured at fair value at the grant date and is expensed as non-cash compensation over the vesting term. The aggregate number of IAC common shares that would be required to settle these interests at current estimated fair values, including vested and unvested interests, at December 31, 2013 is 1.8 million shares, which is included in the calculation of diluted earnings per share if the effect is dilutive. The comparable amount at December 31, 2012 is 2.0 million shares.

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

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 "eCommerce" reportable segment, do not meet the quantitative thresholds that require presentation as separate operating segments.



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Revenue:
Search & Applications	$	1,604,950		$	1,465,795		$	1,040,507
The Match Group	805,390			714,222			519,195
Media	191,434			164,051			68,996
eCommerce	422,066			457,182			431,483
Inter-segment elimination	(853		)	(317		)	(737		)
Total	$	3,022,987		$	2,800,933		$	2,059,444



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Operating Income (Loss):
Search & Applications	$	340,117		$	305,644		$	204,006
The Match Group	228,155			200,166			134,486
Media	(20,803		)	(46,902		)	(13,206		)
eCommerce	(61		)	15,323			22,674
Corporate	(121,205		)	(150,663		)	(150,198		)
Total	$	426,203		$	323,568		$	197,762



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Adjusted EBITDA^(a):
Search & Applications	$	385,851		$	328,141		$	230,464
The Match Group	266,949			236,778			163,985
Media	(16,976		)	(38,555		)	(12,073		)
eCommerce	22,890			31,200			37,936
Corporate	(60,411		)	(60,119		)	(55,186		)
Total	$	598,303		$	497,445		$	365,126



	December 31,
	2013		2012
	(In thousands)
Segment Assets^(b):
Search & Applications	$	409,116	$	355,159
The Match Group	341,377		227,755
Media	92,500		71,340
eCommerce	41,827		61,922
Corporate	1,229,205		990,594
Total	$	2,114,025	$	1,706,770



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Capital expenditures:
Search & Applications	$	22,215	$	15,320	$	8,698
The Match Group	19,997		19,853		17,447
Media	1,197		1,178		905
eCommerce	8,921		8,485		10,269
Corporate	27,981		6,365		2,635
Total	$	80,311	$	51,201	$	39,954

_______________________________________________________________________________

(a)

The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) non-cash compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and goodwill and intangible asset impairments and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses. IAC endeavors to compensate for the limitations of the non-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-GAAP measure.


(b)	Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

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



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Revenue
United States	$	2,081,485	$	1,966,383	$	1,583,322
All other countries	941,502		834,550		476,122
Total	$	3,022,987	$	2,800,933	$	2,059,444



	December 31,
	2013		2012
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	271,916	$	251,379
All other countries	22,048		19,133
Total	$	293,964	$	270,512

The following tables reconcile Adjusted EBITDA to operating income (loss) for the Company's reportable segments:



	Year Ended December 31, 2013
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Acquisition-related Contingent Consideration Fair Value Adjustments			Operating Income (Loss)
	(In thousands)
Search & Applications	$	385,851		$	(3	)	$	(18,177	)	$	(27,554	)	$	—		$	340,117
The Match Group	266,949			(1,122		)	(20,203		)	(17,126		)	(343		)	228,155
Media	(16,976		)	(633		)	(2,124		)	(1,070		)	—			(20,803		)
eCommerce	22,890			29			(8,887		)	(14,093		)	—			(61		)
Corporate	(60,411		)	(51,276		)	(9,518		)	—			—			(121,205		)
Total	$	598,303		$	(53,005	)	$	(58,909	)	$	(59,843	)	$	(343	)	$	426,203



	Year Ended December 31, 2012
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	328,141		$	(34	)	$	(14,995	)	$	(7,468	)	$	305,644
The Match Group	236,778			(2,818		)	(16,339		)	(17,455		)	200,166
Media	(38,555		)	(770		)	(1,398		)	(6,179		)	(46,902		)
eCommerce	31,200			2			(11,210		)	(4,669		)	15,323
Corporate	(60,119		)	(82,005		)	(8,539		)	—			(150,663		)
Total	$	497,445		$	(85,625	)	$	(52,481	)	$	(35,771	)	$	323,568



	Year Ended December 31, 2011
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	230,464		$	202		$	(25,484	)	$	(1,176	)	$	204,006
The Match Group	163,985			(1,642		)	(10,780		)	(17,077		)	134,486
Media	(12,073		)	(427		)	(703		)	(3		)	(13,206		)
eCommerce	37,936			(222		)	(11,239		)	(3,801		)	22,674
Corporate	(55,186		)	(86,499		)	(8,513		)	—			(150,198		)
Total	$	365,126		$	(88,588	)	$	(56,719	)	$	(22,057	)	$	197,762

The following tables reconcile segment assets to total assets:



	December 31, 2013
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	409,116	$	738,062	$	195,805	$	40,550	$	1,383,533
The Match Group	341,377		775,403		167,544		11,818		1,296,142
Media	92,500		8,267		1,800		944		103,511
eCommerce	41,827		153,591		11,180		15,695		222,293
Corporate^(c)	1,229,205		—		—		—		1,229,205
Total	$	2,114,025	$	1,675,323	$	376,329	$	69,007	$	4,234,684



	December 31, 2012
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	355,159	$	723,650	$	197,304	$	64,457	$	1,340,570
The Match Group	227,755		718,736		163,298		14,012		1,123,801
Media	71,340		8,267		1,800		2,020		83,427
eCommerce	61,922		165,501		16,562		23,451		267,436
Corporate^(c)	990,594		—		—		—		990,594
Total	$	1,706,770	$	1,616,154	$	378,964	$	103,940	$	3,805,828

_____________________________________


(c)	Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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+ Details

COMMITMENTS

12 Months Ended

Dec. 31, 2013

Commitments Disclosure

COMMITMENTS

The Company leases land, office space, data center facilities and equipment used in connection with its operations under various operating leases, many of which contain escalation clauses. The Company is also committed to pay a portion of the related operating expenses under a data center lease agreement. These operating expenses are not included in the table below.

Future minimum payments under operating lease agreements are as follows:



Years Ending December 31,	(In thousands)
2014	$	26,295
2015	26,213
2016	25,424
2017	22,354
2018	20,049
Thereafter	197,846
Total	$	318,181

Expenses charged to operations under these agreements are $36.7 million, $30.6 million and $31.3 million for the years ended December 31, 2013, 2012 and 2011, respectively.

The Company's most significant operating lease is a seventy-seven years land lease for IAC's headquarters building in New York City and approximates 57% of the future minimum payments due under all operating lease agreements in the table above.

The Company also has funding commitments that could potentially require its performance in the event of demands by third parties or contingent events as follows:



	Amount of Commitment Expiration Per Period
	Less Than 1 Year		1-3 Years		Total Amounts Committed
	(In thousands)
Purchase obligations	$	8,534	$	3,009	$	11,543
Letters of credit and surety bonds	2,937		69		3,006
Total commercial commitments	$	11,471	$	3,078	$	14,549

The purchase obligations primarily include advertising commitments, which commitments are reducible or terminable such that these commitments can never exceed associated revenue by a meaningful amount. Purchase obligations also include minimum payments due under telecommunication contracts related to data transmission lines. The letters of credit support the Company's casualty insurance program.

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2013
Contingencies Disclosure
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 4 for additional information related to income tax contingencies.

- Definition

The entire disclosure for loss and gain contingencies. Describes any existing condition, situation, or set of circumstances involving uncertainty as of the balance sheet date (or prior to issuance of the financial statements) as to a probable or reasonably possible loss incurred by an entity that will ultimately be resolved when one or more future events occur or fail to occur, and typically discloses the amount of loss recorded or a range of possible loss, or an assertion that no reasonable estimate can be made.

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+ Details

SUPPLEMENTAL CASH FLOW INFORMATION

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental Disclosure of Non-Cash Transactions for 2013

The consideration for the acquisition of Twoo on January 4, 2013 includes a contingent consideration arrangement, which is described in Note 5 and Note 9.

Supplemental Disclosure of Non-Cash Transactions for 2011

The consideration for the acquisition of OkCupid on January 20, 2011 includes a contingent consideration arrangement.

Supplemental Disclosure of Cash Flow Information:



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Cash paid (received) during the year for:
Interest	$	28,705		$	5,214		$	5,128
Income tax payments	112,087			43,316			42,094
Income tax refunds	(17,683		)	(8,187		)	(3,609		)

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Each of the Company and Expedia has a 50% ownership interest in an aircraft that may be used by both companies. In 2013, the Company and Expedia completed the purchase of an additional aircraft in which each company has a 50% ownership interest. Members of both aircraft's flight crew are employed by an entity in which each of the Company and Expedia has a 50% ownership interest. The Company and Expedia have agreed to share costs relating to flight crew compensation and benefits pro-rata according to each company's respective usage of the aircrafts, for which they are separately billed by the entity described above. The Company and Expedia are related parties since they are under common control, given that Mr. Diller serves as Chairman and Senior Executive of both IAC and Expedia. For the years ended December 31, 2013, 2012 and 2011, total payments made to this entity by the Company were immaterial.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

BENEFIT PLANS	12 Months Ended
BENEFIT PLANS	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
BENEFIT PLANS	BENEFIT PLANS IAC has a retirement savings plan in the United States that qualifies under Section 401(k) of the Internal Revenue Code. Participating employees may contribute up to 50% of their pre-tax earnings, but not more than statutory limits. IAC contributes fifty cents for each dollar a participant contributes in this plan, with a maximum contribution of 3% of a participant's eligible earnings. Matching contributions for the plan for the years ended December 31, 2013, 2012 and 2011 are $6.5 million, $6.5 million and $5.0 million, respectively. Matching contributions are invested in the same manner as each participant's voluntary contributions in the investment options provided under the plan. Investment options in the plan include IAC common stock, but neither participant nor matching contributions are required to be invested in IAC common stock. IAC also has or participates in various benefit plans, principally defined contribution plans, for its international employees. IAC's contributions for these plans for the years ended December 31, 2013, 2012 and 2011 are $2.9 million, $2.3 million and $1.4 million, respectively. The increase in contributions in 2012 is primarily related to Meetic, consolidated beginning September 1, 2011.

QUARTERLY RESULTS (UNAUDITED)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY RESULTS (UNAUDITED)



	Quarter Ended March 31^(a)			Quarter Ended June 30			Quarter Ended September 30			Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2013
Revenue	$	742,249		$	799,411		$	756,872		$	724,455
Cost of revenue	255,849			272,822			248,856			222,574
Operating income	84,551			106,696			122,004			112,952
Earnings from continuing operations	52,709			58,540			91,721			78,829
(Loss) earnings from discontinued operations, net of tax	(944		)	(1,068		)	3,914			24
Net earnings	51,765			57,472			95,635			78,853
Net earnings attributable to IAC shareholders	53,637			58,290			96,940			76,917
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations^(c)	$	0.65		$	0.71		$	1.12		$	0.93
Diluted earnings per share from continuing operations^(c)	$	0.62		$	0.69		$	1.08		$	0.88
Basic earnings per share^(c)	$	0.64		$	0.70		$	1.17		$	0.93
Diluted earnings per share^(c)	$	0.61		$	0.67		$	1.13		$	0.88

	Quarter Ended March 31^(a)			Quarter Ended June 30 ^(a)(b)			Quarter Ended September 30^(a)			Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2012
Revenue	$	640,600		$	680,612		$	714,470		$	765,251
Cost of revenue	223,300			237,304			262,275			267,918
Operating income	62,765			97,476			78,033			85,294
Earnings from continuing operations	31,153			48,101			46,185			44,408
Earnings (loss) from discontinued operations, net of tax	3,684			(4,641		)	(5,624		)	(2,470		)
Net earnings	34,837			43,460			40,561			41,938
Net earnings attributable to IAC shareholders	34,478			43,332			40,717			40,739
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations^(c)	$	0.37		$	0.56		$	0.52		$	0.49
Diluted earnings per share from continuing operations^(c)	$	0.34		$	0.52		$	0.49		$	0.46
Basic earnings per share^(c)	$	0.42		$	0.50		$	0.46		$	0.46
Diluted earnings per share^(c)	$	0.38		$	0.47		$	0.43		$	0.43

_______________________________________________________________________________

(a)

During the second quarter of 2013, certain expenses were reclassified between cost of revenue, selling and marketing expense, general and administrative expense and product development expense. Accordingly, cost of revenue presented above for periods prior to the second quarter of 2013 differs from the amounts reflected in the Company’s quarterly reports on Form 10-Q for the first quarter of 2013 and the second and third quarters of 2012.


(b)	The second quarter of 2012 includes an after-tax non-cash charge of $16.2 million related to the re-measurement of the carrying value of our equity method investment in News_Beast to fair value in connection with our acquisition of a controlling interest in June 2012.


(c)	Quarterly per share amounts may not add to the related annual per share amount because of differences in the average common shares outstanding during each period.

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2013

Guarantor and Nonguarantor Financial Statements [Abstract]

Condensed Financial Statements [Text Block]

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION

The 2013 and 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 December 31, 2013 and December 31, 2012 and for the years ended December 31, 2013, 2012 and 2011 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 December 31, 2013:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Total Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	782,022	$	—	$	318,422	$	—		$	1,100,444
Marketable securities	1,007		—		4,997		—			6,004
Accounts receivable, net	38		135,651		71,719		—			207,408
Other current assets	45,111		76,572		40,661		(814		)	161,530
Intercompany receivables	—		569,030		847,423		(1,416,453		)	—
Property and equipment, net	5,316		221,386		67,262		—			293,964
Goodwill	—		1,180,159		495,164		—			1,675,323
Intangible assets, net	—		302,082		143,254		—			445,336
Investment in subsidiaries	3,833,751		782,840		—		(4,616,591		)	—
Other non-current assets	83,207		15,521		252,576		(6,629		)	344,675
Total assets	$	4,750,452	$	3,283,241	$	2,241,478	$	(6,040,487	)	$	4,234,684

Accounts payable, trade	$	4,310	$	51,525	$	21,818	$	—		$	77,653
Other current liabilities	41,623		280,549		187,072		—			509,244
Long-term debt, net of current maturities	1,000,000		80,000		—		—			1,080,000
Income taxes payable	383,926		6,768		25,690		—			416,384
Intercompany liabilities	1,416,453		—		—		(1,416,453		)	—
Other long-term liabilities	217,404		96,239		72,941		(7,443		)	379,141
Redeemable noncontrolling interests	—		—		42,861		—			42,861
IAC shareholders' equity	1,686,736		2,768,160		1,848,431		(4,616,591		)	1,686,736
Noncontrolling interests	—		—		42,665		—			42,665
Total liabilities and shareholders' equity	$	4,750,452	$	3,283,241	$	2,241,478	$	(6,040,487	)	$	4,234,684

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		145,375		84,412		—			229,830
Other current assets	58,452		55,002		43,922		(1,037		)	156,339
Intercompany receivables	—		482,552		10,276,552		(10,759,104		)	—
Property and equipment, net	4,116		196,240		70,156		—			270,512
Goodwill	—		1,190,949		425,205		—			1,616,154
Intangible assets, net	—		341,309		141,595		—			482,904
Investment in subsidiaries	12,913,694		608,656		—		(13,522,350		)	—
Other non-current assets	153,155		16,557		109,864		(68		)	279,508
Total assets	$	13,651,139	$	3,036,640	$	11,400,608	$	(24,282,559	)	$	3,805,828

Accounts payable, trade	$	4,366	$	65,786	$	28,162	$	—		$	98,314
Other current liabilities	74,214		231,270		222,743		(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		91,437		45,632		547			355,233
Redeemable noncontrolling interests	—		1,388		56,738		—			58,126
IAC shareholders' equity	1,655,728		2,540,370		10,981,980		(13,522,350		)	1,655,728
Noncontrolling interests	—		—		51,907		—			51,907
Total liabilities and shareholders' equity	$	13,651,139	$	3,036,640	$	11,400,608	$	(24,282,559	)	$	3,805,828

Statement of operations for the year ended December 31, 2013:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,183,969		$	843,133		$	(4,115	)	$	3,022,987
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	2,456			597,350			403,155			(2,860		)	1,000,101
Selling and marketing expense	2,563			768,270			194,431			(1,133		)	964,131
General and administrative expense	97,025			167,795			107,772			(122		)	372,470
Product development expense	4,685			100,734			35,911			—			141,330
Depreciation	1,386			38,938			18,585			—			58,909
Amortization of intangibles	—			40,277			19,566			—			59,843
Total costs and expenses	108,115			1,713,364			779,420			(4,115		)	2,596,784
Operating (loss) income	(108,115		)	470,605			63,713			—			426,203
Equity in earnings (losses) of unconsolidated affiliates	439,925			62,402			(303		)	(508,639		)	(6,615		)
Interest expense	(29,417		)	(3,979		)	(200		)	—			(33,596		)
Other (expense) income, net	(35,331		)	(35,040		)	100,680			—			30,309
Earnings from continuing operations before income taxes	267,062			493,988			163,890			(508,639		)	416,301
Income tax benefit (provision)	16,796			(156,170		)	4,872			—			(134,502		)
Earnings from continuing operations	283,858			337,818			168,762			(508,639		)	281,799
Earnings (losses) from discontinued operations, net of tax	1,926			—			(39		)	39			1,926
Net earnings	285,784			337,818			168,723			(508,600		)	283,725
Net loss attributable to noncontrolling interests	—			411			1,648			—			2,059
Net earnings attributable to IAC shareholders	$	285,784		$	338,229		$	170,371		$	(508,600	)	$	285,784
Comprehensive income attributable to IAC shareholders	$	304,907		$	339,094		$	181,070		$	(520,164	)	$	304,907

Statement of operations for the year ended December 31, 2012:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,986,527		$	820,759		$	(6,353	)	$	2,800,933
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	5,194			594,631			395,877			(4,905		)	990,797
Selling and marketing expense	4,081			669,448			222,481			(1,465		)	894,545
General and administrative expense	121,919			155,123			109,029			17			386,088
Product development expense	5,611			83,008			29,064			—			117,683
Depreciation	832			35,544			16,105			—			52,481
Amortization of intangibles	—			10,958			24,813			—			35,771
Total costs and expenses	137,637			1,548,712			797,369			(6,353		)	2,477,365
Operating (loss) income	(137,637		)	437,815			23,390			—			323,568
Equity in earnings (losses) of unconsolidated affiliates	309,639			37,866			(22,548		)	(350,302		)	(25,345		)
Interest expense	(1,835		)	(4,174		)	(140		)	—			(6,149		)
Other (expense) income, net	(82,900		)	(3,733		)	83,621			—			(3,012		)
Earnings from continuing operations before income taxes	87,267			467,774			84,323			(350,302		)	289,062
Income tax benefit (provision)	81,050			(146,333		)	(53,932		)	—			(119,215		)
Earnings from continuing operations	168,317			321,441			30,391			(350,302		)	169,847
(Loss) earnings from discontinued operations, net of tax	(9,051		)	—			842			(842		)	(9,051		)
Net earnings	159,266			321,441			31,233			(351,144		)	160,796
Net loss (earnings) attributable to noncontrolling interests	—			206			(1,736		)	—			(1,530		)
Net earnings attributable to IAC shareholders	$	159,266		$	321,647		$	29,497		$	(351,144	)	$	159,266
Comprehensive income attributable to IAC shareholders	$	139,540		$	322,418		$	29,622		$	(352,040	)	$	139,540

Statement of operations for the year ended December 31, 2011:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	413		$	1,552,508		$	509,270		$	(2,747	)	$	2,059,444
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	4,763			493,480			256,800			(1,154		)	753,889
Selling and marketing expense	4,385			500,118			114,310			(1,615		)	617,198
General and administrative expense	120,908			136,511			63,621			22			321,062
Product development expense	7,299			70,219			13,239			—			90,757
Depreciation	799			44,940			10,980			—			56,719
Amortization of intangibles	—			3,593			18,464			—			22,057
Total costs and expenses	138,154			1,248,861			477,414			(2,747		)	1,861,682
Operating (loss) income	(137,741		)	303,647			31,856			—			197,762
Equity in earnings (losses) of unconsolidated affiliates	696,250			29,607			(32,866		)	(729,291		)	(36,300		)
Interest expense	(1,111		)	(4,259		)	(60		)	—			(5,430		)
Other (expense) income, net	(732,588		)	2,689			745,389			—			15,490
(Loss) earnings from continuing operations before income taxes	(175,190		)	331,684			744,319			(729,291		)	171,522
Income tax benefit (provision)	353,415			(126,196		)	(223,172		)	—			4,047
Earnings from continuing operations	178,225			205,488			521,147			(729,291		)	175,569
(Loss) earnings from discontinued operations, net of tax	(3,992		)	—			4,877			(4,877		)	(3,992		)
Net earnings	174,233			205,488			526,024			(734,168		)	171,577
Net loss attributable to noncontrolling interests	—			60			2,596			—			2,656
Net earnings attributable to IAC shareholders	$	174,233		$	205,548		$	528,620		$	(734,168	)	$	174,233
Comprehensive income attributable to IAC shareholders	$	144,244		$	205,895		$	484,333		$	(690,228	)	$	144,244

Statement of cash flows for the year ended December 31, 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	$	(95,081	)	$	537,116		$	(31,074	)	$	—	$	410,961
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(6,638		)	(34,052		)	—		(40,690		)
Capital expenditures	(1,387		)	(63,931		)	(14,993		)	—		(80,311		)
Proceeds from maturities and sales of marketable debt securities	12,502			—			—			—		12,502
Proceeds from sales of long-term investments	7,839			50,850			11,279			—		69,968
Purchases of long-term investments	(17,814		)	—			(33,266		)	—		(51,080		)
Other, net	—			(1,725		)	11,319			—		9,594
Net cash provided by (used in) investing activities attributable to continuing operations	1,140			(21,444		)	(59,713		)	—		(80,017		)
Cash flows from financing activities attributable to continuing operations:
Proceeds from issuance of long-term debt	500,000			—			—			—		500,000
Principal payments on long-term debt	(15,844		)	—			—			—		(15,844		)
Purchase of treasury stock	(264,214		)	—			—			—		(264,214		)
Dividends	(79,189		)	—			—			—		(79,189		)
Issuance of common stock, net of withholding taxes	(5,077		)	—			—			—		(5,077		)
Excess tax benefits from stock-based awards	32,081			—			810			—		32,891
Purchase of noncontrolling interests	—			—			(67,947		)	—		(67,947		)
Funds transferred to escrow for Meetic tender offer	—			—			(71,512		)	—		(71,512		)
Debt issuance costs	(7,399		)	—			—			—		(7,399		)
Intercompany	216,359			(514,464		)	298,105			—		—
Other, net	—			(1,225		)	(2,562		)	—		(3,787		)
Net cash provided by (used in) financing activities attributable to continuing operations	376,717			(515,689		)	156,894			—		17,922
Total cash provided by (used in) continuing operations	282,776			(17		)	66,107			—		348,866
Total cash used in discontinued operations	(1,829		)	—			(48		)	—		(1,877		)
Effect of exchange rate changes on cash and cash equivalents	—			17			3,461			—		3,478
Net increase in cash and cash equivalents	280,947			—			69,520			—		350,467
Cash and cash equivalents at beginning of period	501,075			—			248,902			—		749,977
Cash and cash equivalents at end of period	$	782,022		$	—		$	318,422		$	—	$	1,100,444

Statement of cash flows for the year ended December 31, 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	$	(116,353	)	$	453,692		$	17,188		$	—	$	354,527
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(35,159		)	(341,963		)	(33,913		)	—		(411,035		)
Capital expenditures	(3,969		)	(29,550		)	(17,682		)	—		(51,201		)
Proceeds from maturities and sales of marketable debt securities	195,501			—			—			—		195,501
Purchases of marketable debt securities	(53,952		)	—			—			—		(53,952		)
Proceeds from sales of long-term investments	14,194			—			—			—		14,194
Purchases of long-term investments	(27,187		)	(724		)	(8,183		)	—		(36,094		)
Other, net	(351		)	117			(9,267		)	—		(9,501		)
Net cash provided by (used in) investing activities attributable to continuing operations	89,077			(372,120		)	(69,045		)	—		(352,088		)
Cash flows from financing activities attributable to continuing operations:
Proceeds from issuance of long-term debt	500,000			—			—			—		500,000
Purchase of treasury stock	(691,830		)	—			—			—		(691,830		)
Dividends	(68,163		)	—			—			—		(68,163		)
Issuance of common stock, net of withholding taxes	262,841			—			—			—		262,841
Excess tax benefits from stock-based awards	52,209			4,892			—			—		57,101
Purchase of noncontrolling interests	(1,936		)	—			(2,955		)	—		(4,891		)
Debt issuance costs	(11,001		)	—			—			—		(11,001		)
Intercompany	(55,020		)	(86,446		)	141,466			—		—
Other, net	—			—			244			—		244
Net cash (used in) provided by financing activities attributable to continuing operations	(12,900		)	(81,554		)	138,755			—		44,301
Total cash (used in) provided by continuing operations	(40,176		)	18			86,898			—		46,740
Total cash (used in) provided by discontinued operations	(3,971		)	—			499			—		(3,472		)
Effect of exchange rate changes on cash and cash equivalents	—			(18		)	2,574			—		2,556
Net (decrease) increase in cash and cash equivalents	(44,147		)	—			89,971			—		45,824
Cash and cash equivalents at beginning of period	545,222			—			158,931			—		704,153
Cash and cash equivalents at end of period	$	501,075		$	—		$	248,902		$	—	$	749,977

Statement of cash flows for the year ended December 31, 2011:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations		IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(75,300	)	$	367,719		$	79,967		$	—	$	372,386
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(80,998		)	(197,471		)	—		(278,469		)
Capital expenditures	(798		)	(29,542		)	(9,614		)	—		(39,954		)
Proceeds from maturities and sales of marketable debt securities	267,635			—			317,300			—		584,935
Purchases of marketable debt securities	(74,240		)	—			(129,730		)	—		(203,970		)
Proceeds from sales of long-term investments	10,214			—			5,000			—		15,214
Purchases of long-term investments	(35,263		)	(51,008		)	(3,974		)	—		(90,245		)
Other, net	—			1,886			(14,583		)	—		(12,697		)
Net cash provided by (used in) investing activities attributable to continuing operations	167,548			(159,662		)	(33,072		)	—		(25,186		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(507,765		)	—			—			—		(507,765		)
Dividends	(10,668		)	—			—			—		(10,668		)
Issuance of common stock, net of withholding taxes	132,785			—			—			—		132,785
Excess tax benefits from stock-based awards	22,166			—			—			—		22,166
Purchase of noncontrolling interests	(3,843		)	—			—			—		(3,843		)
Intercompany	824,194			(207,950		)	(616,244		)	—		—
Other, net	—			(249		)	(4,659		)	—		(4,908		)
Net cash provided by (used in) financing activities attributable to continuing operations	456,869			(208,199		)	(620,903		)	—		(372,233		)
Total cash provided by (used in) continuing operations	549,117			(142		)	(574,008		)	—		(25,033		)
Total cash used in discontinued operations	(7,166		)	—			(1,251		)	—		(8,417		)
Effect of exchange rate changes on cash and cash equivalents	3,271			142			(7,909		)	—		(4,496		)
Net increase (decrease) in cash and cash equivalents	545,222			—			(583,168		)	—		(37,946		)
Cash and cash equivalents at beginning of period	—			—			742,099			—		742,099
Cash and cash equivalents at end of period	$	545,222		$	—		$	158,931		$	—	$	704,153

Schedule II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule II - VALUATION AND QUALIFYING ACCOUNTS

IAC/INTERACTIVECORP AND SUBSIDIARIES

VALUATION AND QUALIFYING ACCOUNTS



Description	Balance at Beginning of Period		Charges to Earnings			Charges to Other Accounts				Deductions				Balance at End of Period
	(In thousands)
2013
Allowance for doubtful accounts and revenue reserves	$	8,775	$	12,275	⁽¹⁾	$	564			$	(13,074	)	⁽⁵⁾	$	8,540
Magazine publishing allowance for newsstand returns	2,313		164		⁽²⁾	45				(2,522		)	⁽⁶⁾	—
Sales returns accrual	1,244		19,176			—				(19,212		)		1,208
Deferred tax valuation allowance	60,783		8,864		⁽³⁾	(7,294		)	⁽⁴⁾	—				62,353
Other reserves	1,925													2,518
2012
Allowance for doubtful accounts and revenue reserves	$	7,309	$	12,237	⁽¹⁾	$	654			$	(11,425	)	⁽⁵⁾	$	8,775
Magazine publishing allowance for newsstand returns	—		10,426		⁽²⁾	33				(8,146		)	⁽⁶⁾	2,313
Sales returns accrual	1,020		17,728			—				(17,504		)		1,244
Deferred tax valuation allowance	45,084		9,320		⁽⁷⁾	6,379			⁽⁸⁾	—				60,783
Other reserves	2,119													1,925
2011
Allowance for doubtful accounts and revenue reserves	$	8,848	$	8,898	⁽¹⁾	$	(329	)		$	(10,108	)	⁽⁵⁾	$	7,309
Sales returns accrual	913		16,573			—				(16,466		)		1,020
Deferred tax valuation allowance	40,266		5,732		⁽⁹⁾	(914		)	⁽¹⁰⁾	—				45,084
Other reserves	1,555													2,119

_________________________________________________________


⁽¹⁾	Additions to the allowance for doubtful accounts are charged to expense. Additions to the revenue reserves are charged against revenue.


⁽²⁾	Additions to the magazine publishing allowance for newsstand returns are related to magazine publishing at Newsweek and are charged against revenue. The Newsweek print business was transitioned to a digital only publication in December 2012 (and was subsequently sold in August 2013).


⁽³⁾	Amount is primarily related to foreign and federal net operating losses, partially offset by a decrease in deferred tax assets for investments in subsidiaries and available-for-sale securities.


⁽⁴⁾	Amount is primary related to the release of a valuation allowance on unrealized gains on available-for-sale securities included in accumulated other comprehensive income


⁽⁵⁾	Write-off of fully reserved accounts receivable.


⁽⁶⁾	Amount represents returns of magazines at Newsweek. The Newsweek print business was transitioned to a digital only publication in December 2012 (and was subsequently sold in August 2013).


⁽⁷⁾	Amount is primarily related to an unbenefited other-than-temporary impairment charge related to a long-term marketable equity security, an increase in deferred tax assets for investments in subsidiaries and an increase in federal net operating losses.


⁽⁸⁾	Amount is primary related to unbenefited unrealized losses on available-for-sale securities included in accumulated other comprehensive income.


⁽⁹⁾	Amount is primarily related to losses from equity method investments.


⁽¹⁰⁾	Amount is primary related to the net release of the valuation allowance on net benefited losses for 2011 unrealized gains on available-for-sale securities included in accumulated other comprehensive income.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Basis of Consolidation and Accounting for Investments

Accounting Estimates

Revenue Recognition

Search & Applications

The Match Group

Media

eCommerce

Cash and Cash Equivalents

Marketable Securities

Accounts Receivable

Property and Equipment



Asset Category	Estimated Useful Lives
Buildings and leasehold improvements	3 to 39 Years
Computer equipment and capitalized software	2 to 3 Years
Furniture and other equipment	3 to 10 Years

Goodwill and Indefinite-Lived Intangible Assets

Long-Lived Assets and Intangible Assets with Definite Lives

Fair Value Measurements


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

•


•	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 Note 9 for a discussion of fair value measurements made using Level 3 inputs.

Traffic Acquisition Costs

Advertising Costs

Legal Costs

Legal costs are expensed as incurred.

Income Taxes

Earnings Per Share

Foreign Currency Translation and Transaction Gains and Losses

Stock-Based Compensation

Redeemable Noncontrolling Interests

Redeemable noncontrolling interests at December 31, 2013 and 2012 relate to certain operations included in The Match Group, Media and eCommerce segments.

Noncontrolling Interests

Noncontrolling interests at December 31, 2013 and 2012 relate principally to Meetic.

Certain Risks and Concentrations

Reclassifications

Certain prior year amounts have been reclassified to conform to the current year presentation.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule of estimated useful lives of property and equipment



Asset Category	Estimated Useful Lives
Buildings and leasehold improvements	3 to 39 Years
Computer equipment and capitalized software	2 to 3 Years
Furniture and other equipment	3 to 10 Years

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)

12 Months Ended

Dec. 31, 2013

Consolidated Financial Statement Details [Abstract]

Schedule of other current assets



	December 31,
	2013		2012
	(In thousands)
Other current assets:
Deferred income taxes	$	34,381	$	20,343
Prepaid expenses	23,942		22,877
Capitalized downloadable search toolbar costs, net	21,171		22,205
Production costs	17,717		20,099
Income taxes receivable	12,242		27,437
Other	52,077		43,378
Other current assets	$	161,530	$	156,339

Schedule of property and equipment, net



	December 31,
	2013			2012
	(In thousands)
Property and equipment, net:
Buildings and leasehold improvements	$	246,283		$	238,652
Computer equipment and capitalized software	214,762			197,402
Furniture and other equipment	78,451			42,949
Projects in progress	14,649			19,303
Land	5,117			5,117
	559,262			503,423
Accumulated depreciation and amortization	(265,298		)	(232,911		)
Property and equipment, net	$	293,964		$	270,512

Schedule of other non-current assets



	December 31,
	2013		2012
	(In thousands)
Other non-current assets:
Restricted cash - funds held in escrow for Meetic tender offer	$	71,512	$	—
Production costs	22,423		—
Income taxes receivable	19,217		79,130
Other	51,533		39,100
Other non-current assets	$	164,685	$	118,230

Schedule of accrued expenses and other current liabilities



	December 31,
	2013		2012
	(In thousands)
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$	85,006	$	51,537
Accrued revenue share expense	72,274		78,196
Accrued advertising expense	63,406		73,381
Income taxes payable	16,159		17,679
Unsettled treasury stock purchases	—		35,113
Other	114,193		99,326
Accrued expenses and other current liabilities	$	351,038	$	355,232

Schedule of revenue



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Revenue:
Service revenue	$	2,869,822	$	2,639,409	$	1,932,289
Product revenue	153,165		161,524		127,155
Revenue	$	3,022,987	$	2,800,933	$	2,059,444

Schedule of cost of revenue



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Cost of revenue:
Cost of service revenue	$	883,730	$	835,440	$	659,069
Cost of product revenue	116,371		155,357		94,820
Cost of revenue	$	1,000,101	$	990,797	$	753,889

Schedule of other income (expense), net



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Other income (expense), net:
Gain on sales of long-term investments	$	35,856		$	3,326		$	1,974
Interest income	2,608			3,462			5,205
Foreign currency exchange (losses) gains, net	(2,883		)	(1,050		)	3,660
Impairment of long-term investments	(5,268		)	(8,685		)	—
Non-income tax refunds related to Match Europe, which was sold in 2009	—			—			4,630
Other	(4		)	(65		)	21
Other income (expense), net	$	30,309		$	(3,012	)	$	15,490

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Schedule of Income Taxes (Payable) Receivable and Deferred Tax (Liabilities) Assets Included in Balance Sheet Captions [Table Text Block]

Income taxes (payable) receivable and deferred tax (liabilities) assets are included in the following captions in the accompanying consolidated balance sheet at December 31, 2013 and 2012:



	December 31,
	2013			2012
	(In thousands)
Income taxes (payable) receivable:
Other current assets	$	12,242		$	27,437
Other non-current assets	19,217			79,130
Accrued expenses and other current liabilities	(16,159		)	(17,679		)
Income taxes payable	(416,384		)	(479,945		)
Net income taxes payable	$	(401,084	)	$	(391,057	)

Deferred tax (liabilities) assets:
Other current assets	$	34,381		$	20,343
Other non-current assets	26			85
Accrued expenses and other current liabilities	(255		)	—
Deferred income taxes	(320,748		)	(323,403		)
Net deferred tax liabilities	$	(286,596	)	$	(302,975	)

Schedule of U.S. and foreign earnings (loss) from continuing operations before income taxes

U.S. and foreign earnings from continuing operations before income taxes are as follows:



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
U.S.	$	331,520	$	214,675	$	142,623
Foreign	84,781		74,387		28,899
Total	$	416,301	$	289,062	$	171,522

Schedule of (benefit) provision for income taxes attributable to continuing operations

The components of the provision (benefit) for income taxes attributable to continuing operations are as follows:



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Current income tax provision (benefit):
Federal	$	115,250		$	56,439		$	49,450
State	13,946			9,204			(26,510		)
Foreign	14,402			16,496			8,496
Current income tax provision	143,598			82,139			31,436
Deferred income tax (benefit) provision:
Federal	(821		)	40,414			(23,293		)
State	(2,117		)	1,978			639
Foreign	(6,158		)	(5,316		)	(12,829		)
Deferred income tax (benefit) provision	(9,096		)	37,076			(35,483		)
Income tax provision (benefit)	$	134,502		$	119,215		$	(4,047	)

Schedule of tax effects of cumulative temporary differences that give rise to significant portions of deferred tax assets and deferred tax liabilities



	December 31,
	2013			2012
	(In thousands)
Deferred tax assets:
Accrued expenses	$	28,005		$	13,708
Net operating loss carryforwards	52,336			27,177
Tax credit carryforwards	6,138			5,095
Stock-based compensation	69,101			66,962
Income tax reserves, including related interest	62,852			60,596
Fair value investments	1,151			12,189
Equity method investments	13,584			13,809
Other	11,444			13,374
Total deferred tax assets	244,611			212,910
Less valuation allowance	(62,353		)	(60,783		)
Net deferred tax assets	182,258			152,127
Deferred tax liabilities:
Property and equipment	(1,743		)	(6,018		)
Investment in subsidiaries	(377,483		)	(373,652		)
Intangible and other assets	(69,530		)	(60,830		)
Other	(20,098		)	(14,602		)
Total deferred tax liabilities	(468,854		)	(455,102		)
Net deferred tax liability	$	(286,596	)	$	(302,975	)

Schedule of reconciliation of income tax (benefit) provision to amounts computed by applying statutory federal income tax rate to earnings (loss) from continuing operations before income taxes



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Income tax provision at the federal statutory rate of 35%	$	145,705		$	101,172		$	60,033
Reversal of deferred tax liability associated with investment in Meetic	—			—			(43,696		)
Change in tax reserves, net	1,791			17,703			(15,493		)
Foreign income taxed at a different statutory tax rate	(17,428		)	(16,240		)	(11,774		)
Net adjustment related to the reconciliation of income tax provision accruals to tax returns	(5,237		)	(3,876		)	(7,298		)
Federal valuation allowance on equity method investments	214			979			4,595
State income taxes, net of effect of federal tax benefit	7,469			7,650			5,592
Other, net	1,988			11,827			3,994
Income tax provision (benefit)	$	134,502		$	119,215		$	(4,047	)

Schedule of reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest, is as follows:



	December 31,
	2013			2012			2011
	(In thousands)
Balance at January 1	$	379,281		$	351,561		$	389,909
Additions based on tax positions related to the current year	2,887			6,278			1,749
Additions for tax positions of prior years	3,189			45,287			9,560
Reductions for tax positions of prior years	(17,116		)	(17,545		)	(26,595		)
Settlements	(78,954		)	(5,349		)	(16,810		)
Expiration of applicable statute of limitations	(13,474		)	(951		)	(6,252		)
Balance at December 31	$	275,813		$	379,281		$	351,561

BUSINESS COMBINATIONS (Tables)

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Schedule of pro forma financial information

For the year ended December 31, 2012, pro forma adjustments reflected below include an increase of $13.4 million in amortization of intangible assets.



	Year Ended December 31, 2012
	(In thousands, except per share data)
Revenue	$	2,875,903
Net earnings attributable to IAC shareholders	166,869
Basic earnings per share attributable to IAC shareholders	1.93
Diluted earnings per share attributable to IAC shareholders	1.79

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill [Line Items]

Schedule of goodwill and intangible assets, net

The balance of goodwill and intangible assets, net is as follows:



	December 31,
	2013		2012
	(In thousands)
Goodwill	$	1,675,323	$	1,616,154
Intangible assets with indefinite lives	376,329		378,964
Intangible assets with definite lives, net	69,007		103,940
Total goodwill and intangible assets, net	$	2,120,659	$	2,099,058

Schedule of goodwill by reporting unit, including the changes in the carrying value

The following table presents the balance of goodwill by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2013:



	Balance at December 31, 2012		Additions		(Deductions)			Transfers In/(Out)			Foreign Exchange Translation		Balance at December 31, 2013
	(In thousands)
Search & Applications	$	723,650	$	—	$	(160	)	$	14,572		$	—	$	738,062
The Match Group	718,736		62,464		(10,675		)	—			4,878		775,403
Media - Connected Ventures	8,267		—		—			—			—		8,267
eCommerce:
HomeAdvisor	111,658		5,317		—			14,373			524		131,872
CityGrid Media	32,124		—		(3,179		)	(28,945		)	—		—
Shoebuy	21,719		—		—			—			—		21,719
Total eCommerce	165,501		5,317		(3,179		)	(14,572		)	524		153,591
Total	$	1,616,154	$	67,781	$	(14,014	)	$	—		$	5,402	$	1,675,323

The following table presents the balance of goodwill by reporting unit, including the changes in the carrying value of goodwill, for the year ended December 31, 2012:



	Balance at December 31, 2011		Additions		(Deductions)			Foreign Exchange Translation			Balance at December 31, 2012
	(In thousands)
Search & Applications	$	526,444	$	197,458	$	(252	)	$	—		$	723,650
The Match Group	674,396		50,728		(555		)	(5,833		)	718,736
Media - Connected Ventures	8,267		—		—			—			8,267
eCommerce:
HomeAdvisor	109,947		1,880		—			(169		)	111,658
CityGrid Media	17,751		14,373		—			—			32,124
Shoebuy	21,719		—		—			—			21,719
Total eCommerce	149,417		16,253		—			(169		)	165,501
Total	$	1,358,524	$	264,439	$	(807	)	$	(6,002	)	$	1,616,154

Schedule of intangible assets with definite lives

Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2013, intangible assets with definite lives are as follows:



	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	47,800	$	(22,373	)	$	25,427	4.0
Technology	41,694		(25,324		)	16,370		2.9
Trade names	29,283		(16,427		)	12,856		3.0
Customer lists	22,584		(13,116		)	9,468		2.5
Advertiser and supplier relationships	10,956		(6,070		)	4,886		2.9
Total	$	152,317	$	(83,310	)	$	69,007	3.2

At December 31, 2012, intangible assets with definite lives are as follows:



	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	47,800	$	(4,733	)	$	43,067	4.0
Technology	37,545		(11,663		)	25,882		2.9
Trade names	22,742		(7,044		)	15,698		3.6
Advertiser and supplier relationships	16,446		(7,676		)	8,770		4.4
Customer lists	11,800		(1,277		)	10,523		3.7
Total	$	136,333	$	(32,393	)	$	103,940	3.7

Schedule of expected amortization of intangible assets with definite-lives

At December 31, 2013, amortization of intangible assets with definite lives for each of the next five years and thereafter is estimated to be as follows:



Years Ending December 31,	(In thousands)
2014	$	38,238
2015	19,131
2016	8,141
2017	2,758
2018	498
Thereafter	241
Total	$	69,007

MARKETABLE SECURITIES (Tables)

12 Months Ended

Dec. 31, 2013

Marketable Securities [Abstract]

Schedule of current available-for-sale marketable securities

At December 31, 2013, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(In thousands)
Corporate debt security	$	1,004	$	4	$	—	$	1,008
Total debt security	1,004		4		—		1,008
Equity securities	216		4,780		—		4,996
Total marketable securities	$	1,220	$	4,784	$	—	$	6,004

The contractual maturity of the debt security classified as current available-for-sale at December 31, 2013 is less than one year.

At December 31, 2012, current available-for-sale marketable securities are as follows:



	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Estimated Fair Value
	(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 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 and losses:



	December 31,
	2013		2012			2011
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	82,160	$	205,944		$	600,149
Gross realized gains	35,692		4,075			2,482
Gross realized losses	—		(5		)	(41		)

- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

+ References + Details

LONG-TERM INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2013

Long-term Investments [Abstract]

Schedule of long-term investments

The balance of long-term investments is comprised of:



	December 31,
	2013		2012
	(In thousands)
Cost method investments	$	137,286	$	113,830
Equity method investments	22,073		8,104
Long-term marketable equity securities	11,711		31,244
Auction rate security	8,920		8,100
Total long-term investments	$	179,990	$	161,278

Schedule of summarized aggregated financial information of equity method investments

Summarized aggregated financial information for the Company's equity method investments is as follows:



	December 31,
	2013			2012
	(In thousands)
Balance sheet data^(a):
Current assets	$	17,163		$	10,603
Non-current assets	24,535			25,472
Current liabilities	(24,487		)	(20,227		)
Non-current liabilities	(14,119		)	(5,962		)



	Twelve Months Ended December 31,
	2013			2012			2011
	(In thousands)
Operating data^(a):
Net sales	$	51,534		$	78,058		$	368,433
Gross profit	10,326			16,777			105,749
Net loss	(12,527		)	(30,761		)	(17,636		)

__________________________________________________________________


(a)	Summarized financial information for the Company's equity method investments is presented for the periods during which the Company holds or held an equity ownership interest. The summarized financial information for certain equity method investments is presented on a one quarter lag.

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 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:



	December 31, 2013
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)			Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	698,307	$	—	$	—		$	698,307
Commercial paper	—		12,000		—			12,000
Time deposits	—		32,325		—			32,325
Marketable securities:
Corporate debt security	—		1,008		—			1,008
Equity securities	4,996		—		—			4,996
Long-term investments:
Auction rate security	—		—		8,920			8,920
Marketable equity securities	11,711		—		—			11,711
Total	$	715,014	$	45,333	$	8,920		$	769,267

Liabilities:
Contingent consideration arrangement	$	—	$	—	$	(43,625	)	$	(43,625	)



	December 31, 2012
	Quoted Market Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(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 table presents the changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3):



	For the Year Ended
	December 31, 2013					December 31, 2012
	Auction Rate Security		Contingent Consideration Arrangement			Auction Rate Security		Contingent Consideration Arrangement
	(In thousands)
Balance at January 1	$	8,100	$	—		$	5,870	$	(10,000	)
Total net gains (losses):
Included in earnings (unrealized)	—		(343		)	—		—
Included in other comprehensive income (loss)	820		(2,445		)	2,230		—
Fair value at date of acquisition	—		(40,837		)	—		—
Settlements	—		—			—		10,000
Balance at December 31	$	8,920	$	(43,625	)	$	8,100	$	—

Fair Value, by Balance Sheet Grouping

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



	December 31, 2013						December 31, 2012
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Current maturities of long-term debt	$	—		$	—		$	(15,844	)	$	(15,875	)
Long-term debt, net of current maturities	(1,080,000		)	(1,058,396		)	(580,000		)	(581,994		)

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Schedule of long-term debt

The balance of long-term debt is comprised of:



	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, which commenced July 15, 2003	$	—	$	15,844
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commences May 30, 2014	500,000		—
4.75% Senior Notes due December 15, 2022 (the "2012 Senior Notes"); interest payable each June 15 and December 15, which commenced June 15, 2013	500,000		500,000
5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035 (the "Liberty Bonds"); interest payable each March 1 and September 1, which commenced March 1, 2006	80,000		80,000
Total long-term debt	1,080,000		595,844
Less current maturities	—		(15,844		)
Long-term debt, net of current maturities	$	1,080,000	$	580,000

Schedule of debt instrument redemption

Thereafter, we may redeem the 2012 Senior Notes at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on December 15 of the years indicated below:



Year	Percentage
2017	102.375	%
2018	101.583	%
2019	100.792	%
2020 and thereafter	100.000	%

Thereafter, we may redeem the 2013 Senior Notes at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date, if redeemed during the twelve-month period beginning on November 30 of the years indicated below:



Year	Percentage
2014	104.875	%
2015	103.250	%
2016	101.625	%
2017 and thereafter	100.000	%

Schedule of aggregate contractual maturities of long-term debt

Long-term debt maturities are as follows:



Years Ending December 31,	(In thousands)
2018	$	500,000
2022	500,000
2035	80,000
Total	$	1,080,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6584090&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 22
-Article 5

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Schedule of accumulated other comprehensive (loss) income

The following table presents the components of accumulated other comprehensive loss and items reclassified out of accumulated other comprehensive loss into earnings:



	Year Ended December 31, 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 before reclassifications, net of tax provision of $3.9 million related to unrealized gains	4,721			43,235			47,956
Amounts reclassified from accumulated other comprehensive loss, net of tax provision of $6.9 million related to unrealized gains	—			(28,833		)	(28,833		)
Net current period other comprehensive income	4,721			14,402			19,123
Balance at December 31	$	(20,352	)	$	7,306		$	(13,046	)

EARNINGS PER SHARE (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Computation of basic and diluted earnings (loss) per share

The following table sets forth the computation of basic and diluted earnings per share attributable to IAC shareholders.



	Years Ended December 31,
	2013				2012						2011
	Basic		Diluted		Basic			Diluted			Basic			Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	281,799	$	281,799	$	169,847		$	169,847		$	175,569		$	175,569
Net loss (earnings) attributable to noncontrolling interests	2,059		2,059		(1,530		)	(1,530		)	2,656			2,656
Earnings from continuing operations attributable to IAC shareholders	283,858		283,858		168,317			168,317			178,225			178,225
Earnings (loss) from discontinued operations attributable to IAC shareholders	1,926		1,926		(9,051		)	(9,051		)	(3,992		)	(3,992		)
Net earnings attributable to IAC shareholders	$	285,784	$	285,784	$	159,266		$	159,266		$	174,233		$	174,233

Denominator:
Weighted average basic shares outstanding	83,480		83,480		86,247			86,247			86,755			86,755
Dilutive securities including stock options, warrants and RSUs^(a)(b)	—		3,262		—			6,842			—			7,566
Denominator for earnings per share—weighted average shares^(a)(b)	83,480		86,742		86,247			93,089			86,755			94,321

Earnings (loss) per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	3.40	$	3.27	$	1.95		$	1.81		$	2.05		$	1.89
Discontinued operations	0.02		0.02		(0.10		)	(0.10		)	(0.04		)	(0.04		)
Earnings per share	$	3.42	$	3.29	$	1.85		$	1.71		$	2.01		$	1.85

__________________________________________________________________

(a)

(b)

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of changes in outstanding stock options

A summary of changes in outstanding stock options is as follows:



	December 31, 2013
	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(Shares and intrinsic value in thousands)
Outstanding at January 1, 2013	10,460		$	33.68
Granted	693		47.33
Exercised	(2,246	)	23.17
Forfeited	(783	)	41.87
Expired	(50	)	33.91
Outstanding at December 31, 2013	8,074		$	36.98	6.8	$	255,671
Options exercisable	3,740		$	30.34	5.3	$	143,307

Schedule of information about stock options outstanding and exercisable

The following table summarizes the information about stock options outstanding and exercisable at December 31, 2013:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Outstanding at December 31, 2013	Weighted- Average Remaining Contractual Life in Years	Weighted- Average Exercise Price		Exercisable at December 31, 2013	Weighted- Average Remaining Contractual Life	Weighted- Average Exercise Price
	(Shares in thousands)
$0.01 to $10.00	2	0.3	$	6.98	2	0.3	$	6.98
$10.01 to $20.00	559	5.4	17.55		559	5.4	17.55
$20.01 to $30.00	1,277	5.0	22.14		1,031	4.8	22.24
$30.01 to $40.00	2,068	7.2	32.03		1,081	7.1	31.84
$40.01 to $50.00	3,786	7.2	45.42		1,047	3.7	43.12
$50.01 to $60.00	382	8.4	58.51		20	8.2	56.50
	8,074	6.8	$	36.98	3,740	5.3	$	30.34

Schedule of weighted average assumptions used in Black-Scholes option pricing model

The following are the weighted average assumptions used in the Black-Scholes option pricing model:



	Years Ended December 31,
	2013		2012		2011
Expected volatility	29	%	31	%	30	%
Risk-free interest rate	1.0	%	0.6	%	2.3	%
Expected term	6.2 years		4.4 years		6.1 years
Dividend yield	2.0	%	1.2	%	—

Schedule of outstanding nonvested RSUs and PSUs

Nonvested RSUs and PSUs outstanding at December 31, 2013 and changes during the year ended December 31, 2013 are as follows:



	RSUs				PSUs
	Number of shares		Weighted Average Grant Date Fair Value		Number of shares^(a)		Weighted Average Grant Date Fair Value
	(Shares in thousands)
Nonvested at January 1, 2013	370		$	39.94	1,270		$	29.39
Granted	552		42.32		—		—
Vested	(230	)	33.50		(53	)	29.39
Forfeited	—		—		(895	)	28.71
Nonvested at December 31, 2013	692		$	43.50	322		$	31.27

_______________________________________________________________________________


(a)	Included in the table are PSUs which vest at the end of two or three years in varying amounts depending upon certain performance conditions. The PSU table above includes these awards at their maximum potential payout.

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of reconciliation of revenues from segments to consolidated



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Revenue:
Search & Applications	$	1,604,950		$	1,465,795		$	1,040,507
The Match Group	805,390			714,222			519,195
Media	191,434			164,051			68,996
eCommerce	422,066			457,182			431,483
Inter-segment elimination	(853		)	(317		)	(737		)
Total	$	3,022,987		$	2,800,933		$	2,059,444

Schedule of reconciliation of operating income from segments to consolidated



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Operating Income (Loss):
Search & Applications	$	340,117		$	305,644		$	204,006
The Match Group	228,155			200,166			134,486
Media	(20,803		)	(46,902		)	(13,206		)
eCommerce	(61		)	15,323			22,674
Corporate	(121,205		)	(150,663		)	(150,198		)
Total	$	426,203		$	323,568		$	197,762

Reconciliation of Adjusted EBITDA from Segments to Consolidated

(a)



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Adjusted EBITDA^(a):
Search & Applications	$	385,851		$	328,141		$	230,464
The Match Group	266,949			236,778			163,985
Media	(16,976		)	(38,555		)	(12,073		)
eCommerce	22,890			31,200			37,936
Corporate	(60,411		)	(60,119		)	(55,186		)
Total	$	598,303		$	497,445		$	365,126

Schedule of reconciliation of segment assets to consolidated assets



	December 31,
	2013		2012
	(In thousands)
Segment Assets^(b):
Search & Applications	$	409,116	$	355,159
The Match Group	341,377		227,755
Media	92,500		71,340
eCommerce	41,827		61,922
Corporate	1,229,205		990,594
Total	$	2,114,025	$	1,706,770


(b)	Consistent with the Company's primary metric (described in (a) above), the Company excludes, if applicable, goodwill and intangible assets from the measure of segment assets presented above.

Schedule of reconciliation of capital expenditures from segments to consolidated



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Capital expenditures:
Search & Applications	$	22,215	$	15,320	$	8,698
The Match Group	19,997		19,853		17,447
Media	1,197		1,178		905
eCommerce	8,921		8,485		10,269
Corporate	27,981		6,365		2,635
Total	$	80,311	$	51,201	$	39,954

Schedule of revenue and long-lived assets, excluding goodwill and intangible assets, by geographical segments

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



	Years Ended December 31,
	2013		2012		2011
	(In thousands)
Revenue
United States	$	2,081,485	$	1,966,383	$	1,583,322
All other countries	941,502		834,550		476,122
Total	$	3,022,987	$	2,800,933	$	2,059,444



	December 31,
	2013		2012
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	271,916	$	251,379
All other countries	22,048		19,133
Total	$	293,964	$	270,512

Schedule of reconciliation of Adjusted EBITDA to operating income

The following tables reconcile Adjusted EBITDA to operating income (loss) for the Company's reportable segments:



	Year Ended December 31, 2013
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Acquisition-related Contingent Consideration Fair Value Adjustments			Operating Income (Loss)
	(In thousands)
Search & Applications	$	385,851		$	(3	)	$	(18,177	)	$	(27,554	)	$	—		$	340,117
The Match Group	266,949			(1,122		)	(20,203		)	(17,126		)	(343		)	228,155
Media	(16,976		)	(633		)	(2,124		)	(1,070		)	—			(20,803		)
eCommerce	22,890			29			(8,887		)	(14,093		)	—			(61		)
Corporate	(60,411		)	(51,276		)	(9,518		)	—			—			(121,205		)
Total	$	598,303		$	(53,005	)	$	(58,909	)	$	(59,843	)	$	(343	)	$	426,203



	Year Ended December 31, 2012
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	328,141		$	(34	)	$	(14,995	)	$	(7,468	)	$	305,644
The Match Group	236,778			(2,818		)	(16,339		)	(17,455		)	200,166
Media	(38,555		)	(770		)	(1,398		)	(6,179		)	(46,902		)
eCommerce	31,200			2			(11,210		)	(4,669		)	15,323
Corporate	(60,119		)	(82,005		)	(8,539		)	—			(150,663		)
Total	$	497,445		$	(85,625	)	$	(52,481	)	$	(35,771	)	$	323,568



	Year Ended December 31, 2011
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Operating Income (Loss)
	(In thousands)
Search & Applications	$	230,464		$	202		$	(25,484	)	$	(1,176	)	$	204,006
The Match Group	163,985			(1,642		)	(10,780		)	(17,077		)	134,486
Media	(12,073		)	(427		)	(703		)	(3		)	(13,206		)
eCommerce	37,936			(222		)	(11,239		)	(3,801		)	22,674
Corporate	(55,186		)	(86,499		)	(8,513		)	—			(150,198		)
Total	$	365,126		$	(88,588	)	$	(56,719	)	$	(22,057	)	$	197,762

Schedule of reconciliation of segment assets to total assets

The following tables reconcile segment assets to total assets:



	December 31, 2013
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	409,116	$	738,062	$	195,805	$	40,550	$	1,383,533
The Match Group	341,377		775,403		167,544		11,818		1,296,142
Media	92,500		8,267		1,800		944		103,511
eCommerce	41,827		153,591		11,180		15,695		222,293
Corporate^(c)	1,229,205		—		—		—		1,229,205
Total	$	2,114,025	$	1,675,323	$	376,329	$	69,007	$	4,234,684



	December 31, 2012
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	355,159	$	723,650	$	197,304	$	64,457	$	1,340,570
The Match Group	227,755		718,736		163,298		14,012		1,123,801
Media	71,340		8,267		1,800		2,020		83,427
eCommerce	61,922		165,501		16,562		23,451		267,436
Corporate^(c)	990,594		—		—		—		990,594
Total	$	1,706,770	$	1,616,154	$	378,964	$	103,940	$	3,805,828

_____________________________________


(c)	Corporate assets consist primarily of cash and cash equivalents, marketable securities and IAC's headquarters building.

COMMITMENTS (Tables)

12 Months Ended

Dec. 31, 2013

Commitments Disclosure

Schedule of future minimum payments under operating lease agreements

Future minimum payments under operating lease agreements are as follows:



Years Ending December 31,	(In thousands)
2014	$	26,295
2015	26,213
2016	25,424
2017	22,354
2018	20,049
Thereafter	197,846
Total	$	318,181

Schedule of commercial commitments outstanding

The Company also has funding commitments that could potentially require its performance in the event of demands by third parties or contingent events as follows:



	Amount of Commitment Expiration Per Period
	Less Than 1 Year		1-3 Years		Total Amounts Committed
	(In thousands)
Purchase obligations	$	8,534	$	3,009	$	11,543
Letters of credit and surety bonds	2,937		69		3,006
Total commercial commitments	$	11,471	$	3,078	$	14,549

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Information [Abstract]

Schedule of supplemental disclosure of cash flow information



	Years Ended December 31,
	2013			2012			2011
	(In thousands)
Cash paid (received) during the year for:
Interest	$	28,705		$	5,214		$	5,128
Income tax payments	112,087			43,316			42,094
Income tax refunds	(17,683		)	(8,187		)	(3,609		)

QUARTERLY RESULTS (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly results



	Quarter Ended March 31^(a)			Quarter Ended June 30			Quarter Ended September 30			Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2013
Revenue	$	742,249		$	799,411		$	756,872		$	724,455
Cost of revenue	255,849			272,822			248,856			222,574
Operating income	84,551			106,696			122,004			112,952
Earnings from continuing operations	52,709			58,540			91,721			78,829
(Loss) earnings from discontinued operations, net of tax	(944		)	(1,068		)	3,914			24
Net earnings	51,765			57,472			95,635			78,853
Net earnings attributable to IAC shareholders	53,637			58,290			96,940			76,917
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations^(c)	$	0.65		$	0.71		$	1.12		$	0.93
Diluted earnings per share from continuing operations^(c)	$	0.62		$	0.69		$	1.08		$	0.88
Basic earnings per share^(c)	$	0.64		$	0.70		$	1.17		$	0.93
Diluted earnings per share^(c)	$	0.61		$	0.67		$	1.13		$	0.88

	Quarter Ended March 31^(a)			Quarter Ended June 30 ^(a)(b)			Quarter Ended September 30^(a)			Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2012
Revenue	$	640,600		$	680,612		$	714,470		$	765,251
Cost of revenue	223,300			237,304			262,275			267,918
Operating income	62,765			97,476			78,033			85,294
Earnings from continuing operations	31,153			48,101			46,185			44,408
Earnings (loss) from discontinued operations, net of tax	3,684			(4,641		)	(5,624		)	(2,470		)
Net earnings	34,837			43,460			40,561			41,938
Net earnings attributable to IAC shareholders	34,478			43,332			40,717			40,739
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations^(c)	$	0.37		$	0.56		$	0.52		$	0.49
Diluted earnings per share from continuing operations^(c)	$	0.34		$	0.52		$	0.49		$	0.46
Basic earnings per share^(c)	$	0.42		$	0.50		$	0.46		$	0.46
Diluted earnings per share^(c)	$	0.38		$	0.47		$	0.43		$	0.43

_______________________________________________________________________________

(a)


(b)	The second quarter of 2012 includes an after-tax non-cash charge of $16.2 million related to the re-measurement of the carrying value of our equity method investment in News_Beast to fair value in connection with our acquisition of a controlling interest in June 2012.


(c)	Quarterly per share amounts may not add to the related annual per share amount because of differences in the average common shares outstanding during each period

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2013

Guarantor and Nonguarantor Financial Statements [Abstract]

Condensed Balance Sheet

Balance sheet at December 31, 2013:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Total Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	782,022	$	—	$	318,422	$	—		$	1,100,444
Marketable securities	1,007		—		4,997		—			6,004
Accounts receivable, net	38		135,651		71,719		—			207,408
Other current assets	45,111		76,572		40,661		(814		)	161,530
Intercompany receivables	—		569,030		847,423		(1,416,453		)	—
Property and equipment, net	5,316		221,386		67,262		—			293,964
Goodwill	—		1,180,159		495,164		—			1,675,323
Intangible assets, net	—		302,082		143,254		—			445,336
Investment in subsidiaries	3,833,751		782,840		—		(4,616,591		)	—
Other non-current assets	83,207		15,521		252,576		(6,629		)	344,675
Total assets	$	4,750,452	$	3,283,241	$	2,241,478	$	(6,040,487	)	$	4,234,684

Accounts payable, trade	$	4,310	$	51,525	$	21,818	$	—		$	77,653
Other current liabilities	41,623		280,549		187,072		—			509,244
Long-term debt, net of current maturities	1,000,000		80,000		—		—			1,080,000
Income taxes payable	383,926		6,768		25,690		—			416,384
Intercompany liabilities	1,416,453		—		—		(1,416,453		)	—
Other long-term liabilities	217,404		96,239		72,941		(7,443		)	379,141
Redeemable noncontrolling interests	—		—		42,861		—			42,861
IAC shareholders' equity	1,686,736		2,768,160		1,848,431		(4,616,591		)	1,686,736
Noncontrolling interests	—		—		42,665		—			42,665
Total liabilities and shareholders' equity	$	4,750,452	$	3,283,241	$	2,241,478	$	(6,040,487	)	$	4,234,684

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		145,375		84,412		—			229,830
Other current assets	58,452		55,002		43,922		(1,037		)	156,339
Intercompany receivables	—		482,552		10,276,552		(10,759,104		)	—
Property and equipment, net	4,116		196,240		70,156		—			270,512
Goodwill	—		1,190,949		425,205		—			1,616,154
Intangible assets, net	—		341,309		141,595		—			482,904
Investment in subsidiaries	12,913,694		608,656		—		(13,522,350		)	—
Other non-current assets	153,155		16,557		109,864		(68		)	279,508
Total assets	$	13,651,139	$	3,036,640	$	11,400,608	$	(24,282,559	)	$	3,805,828

Accounts payable, trade	$	4,366	$	65,786	$	28,162	$	—		$	98,314
Other current liabilities	74,214		231,270		222,743		(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		91,437		45,632		547			355,233
Redeemable noncontrolling interests	—		1,388		56,738		—			58,126
IAC shareholders' equity	1,655,728		2,540,370		10,981,980		(13,522,350		)	1,655,728
Noncontrolling interests	—		—		51,907		—			51,907
Total liabilities and shareholders' equity	$	13,651,139	$	3,036,640	$	11,400,608	$	(24,282,559	)	$	3,805,828

Condensed Income Statement

Statement of operations for the year ended December 31, 2013:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,183,969		$	843,133		$	(4,115	)	$	3,022,987
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	2,456			597,350			403,155			(2,860		)	1,000,101
Selling and marketing expense	2,563			768,270			194,431			(1,133		)	964,131
General and administrative expense	97,025			167,795			107,772			(122		)	372,470
Product development expense	4,685			100,734			35,911			—			141,330
Depreciation	1,386			38,938			18,585			—			58,909
Amortization of intangibles	—			40,277			19,566			—			59,843
Total costs and expenses	108,115			1,713,364			779,420			(4,115		)	2,596,784
Operating (loss) income	(108,115		)	470,605			63,713			—			426,203
Equity in earnings (losses) of unconsolidated affiliates	439,925			62,402			(303		)	(508,639		)	(6,615		)
Interest expense	(29,417		)	(3,979		)	(200		)	—			(33,596		)
Other (expense) income, net	(35,331		)	(35,040		)	100,680			—			30,309
Earnings from continuing operations before income taxes	267,062			493,988			163,890			(508,639		)	416,301
Income tax benefit (provision)	16,796			(156,170		)	4,872			—			(134,502		)
Earnings from continuing operations	283,858			337,818			168,762			(508,639		)	281,799
Earnings (losses) from discontinued operations, net of tax	1,926			—			(39		)	39			1,926
Net earnings	285,784			337,818			168,723			(508,600		)	283,725
Net loss attributable to noncontrolling interests	—			411			1,648			—			2,059
Net earnings attributable to IAC shareholders	$	285,784		$	338,229		$	170,371		$	(508,600	)	$	285,784
Comprehensive income attributable to IAC shareholders	$	304,907		$	339,094		$	181,070		$	(520,164	)	$	304,907

Statement of operations for the year ended December 31, 2012:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,986,527		$	820,759		$	(6,353	)	$	2,800,933
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	5,194			594,631			395,877			(4,905		)	990,797
Selling and marketing expense	4,081			669,448			222,481			(1,465		)	894,545
General and administrative expense	121,919			155,123			109,029			17			386,088
Product development expense	5,611			83,008			29,064			—			117,683
Depreciation	832			35,544			16,105			—			52,481
Amortization of intangibles	—			10,958			24,813			—			35,771
Total costs and expenses	137,637			1,548,712			797,369			(6,353		)	2,477,365
Operating (loss) income	(137,637		)	437,815			23,390			—			323,568
Equity in earnings (losses) of unconsolidated affiliates	309,639			37,866			(22,548		)	(350,302		)	(25,345		)
Interest expense	(1,835		)	(4,174		)	(140		)	—			(6,149		)
Other (expense) income, net	(82,900		)	(3,733		)	83,621			—			(3,012		)
Earnings from continuing operations before income taxes	87,267			467,774			84,323			(350,302		)	289,062
Income tax benefit (provision)	81,050			(146,333		)	(53,932		)	—			(119,215		)
Earnings from continuing operations	168,317			321,441			30,391			(350,302		)	169,847
(Loss) earnings from discontinued operations, net of tax	(9,051		)	—			842			(842		)	(9,051		)
Net earnings	159,266			321,441			31,233			(351,144		)	160,796
Net loss (earnings) attributable to noncontrolling interests	—			206			(1,736		)	—			(1,530		)
Net earnings attributable to IAC shareholders	$	159,266		$	321,647		$	29,497		$	(351,144	)	$	159,266
Comprehensive income attributable to IAC shareholders	$	139,540		$	322,418		$	29,622		$	(352,040	)	$	139,540

Statement of operations for the year ended December 31, 2011:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	413		$	1,552,508		$	509,270		$	(2,747	)	$	2,059,444
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	4,763			493,480			256,800			(1,154		)	753,889
Selling and marketing expense	4,385			500,118			114,310			(1,615		)	617,198
General and administrative expense	120,908			136,511			63,621			22			321,062
Product development expense	7,299			70,219			13,239			—			90,757
Depreciation	799			44,940			10,980			—			56,719
Amortization of intangibles	—			3,593			18,464			—			22,057
Total costs and expenses	138,154			1,248,861			477,414			(2,747		)	1,861,682
Operating (loss) income	(137,741		)	303,647			31,856			—			197,762
Equity in earnings (losses) of unconsolidated affiliates	696,250			29,607			(32,866		)	(729,291		)	(36,300		)
Interest expense	(1,111		)	(4,259		)	(60		)	—			(5,430		)
Other (expense) income, net	(732,588		)	2,689			745,389			—			15,490
(Loss) earnings from continuing operations before income taxes	(175,190		)	331,684			744,319			(729,291		)	171,522
Income tax benefit (provision)	353,415			(126,196		)	(223,172		)	—			4,047
Earnings from continuing operations	178,225			205,488			521,147			(729,291		)	175,569
(Loss) earnings from discontinued operations, net of tax	(3,992		)	—			4,877			(4,877		)	(3,992		)
Net earnings	174,233			205,488			526,024			(734,168		)	171,577
Net loss attributable to noncontrolling interests	—			60			2,596			—			2,656
Net earnings attributable to IAC shareholders	$	174,233		$	205,548		$	528,620		$	(734,168	)	$	174,233
Comprehensive income attributable to IAC shareholders	$	144,244		$	205,895		$	484,333		$	(690,228	)	$	144,244

Condensed Cash Flow Statement

Statement of cash flows for the year ended December 31, 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	$	(95,081	)	$	537,116		$	(31,074	)	$	—	$	410,961
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(6,638		)	(34,052		)	—		(40,690		)
Capital expenditures	(1,387		)	(63,931		)	(14,993		)	—		(80,311		)
Proceeds from maturities and sales of marketable debt securities	12,502			—			—			—		12,502
Proceeds from sales of long-term investments	7,839			50,850			11,279			—		69,968
Purchases of long-term investments	(17,814		)	—			(33,266		)	—		(51,080		)
Other, net	—			(1,725		)	11,319			—		9,594
Net cash provided by (used in) investing activities attributable to continuing operations	1,140			(21,444		)	(59,713		)	—		(80,017		)
Cash flows from financing activities attributable to continuing operations:
Proceeds from issuance of long-term debt	500,000			—			—			—		500,000
Principal payments on long-term debt	(15,844		)	—			—			—		(15,844		)
Purchase of treasury stock	(264,214		)	—			—			—		(264,214		)
Dividends	(79,189		)	—			—			—		(79,189		)
Issuance of common stock, net of withholding taxes	(5,077		)	—			—			—		(5,077		)
Excess tax benefits from stock-based awards	32,081			—			810			—		32,891
Purchase of noncontrolling interests	—			—			(67,947		)	—		(67,947		)
Funds transferred to escrow for Meetic tender offer	—			—			(71,512		)	—		(71,512		)
Debt issuance costs	(7,399		)	—			—			—		(7,399		)
Intercompany	216,359			(514,464		)	298,105			—		—
Other, net	—			(1,225		)	(2,562		)	—		(3,787		)
Net cash provided by (used in) financing activities attributable to continuing operations	376,717			(515,689		)	156,894			—		17,922
Total cash provided by (used in) continuing operations	282,776			(17		)	66,107			—		348,866
Total cash used in discontinued operations	(1,829		)	—			(48		)	—		(1,877		)
Effect of exchange rate changes on cash and cash equivalents	—			17			3,461			—		3,478
Net increase in cash and cash equivalents	280,947			—			69,520			—		350,467
Cash and cash equivalents at beginning of period	501,075			—			248,902			—		749,977
Cash and cash equivalents at end of period	$	782,022		$	—		$	318,422		$	—	$	1,100,444

Statement of cash flows for the year ended December 31, 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	$	(116,353	)	$	453,692		$	17,188		$	—	$	354,527
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(35,159		)	(341,963		)	(33,913		)	—		(411,035		)
Capital expenditures	(3,969		)	(29,550		)	(17,682		)	—		(51,201		)
Proceeds from maturities and sales of marketable debt securities	195,501			—			—			—		195,501
Purchases of marketable debt securities	(53,952		)	—			—			—		(53,952		)
Proceeds from sales of long-term investments	14,194			—			—			—		14,194
Purchases of long-term investments	(27,187		)	(724		)	(8,183		)	—		(36,094		)
Other, net	(351		)	117			(9,267		)	—		(9,501		)
Net cash provided by (used in) investing activities attributable to continuing operations	89,077			(372,120		)	(69,045		)	—		(352,088		)
Cash flows from financing activities attributable to continuing operations:
Proceeds from issuance of long-term debt	500,000			—			—			—		500,000
Purchase of treasury stock	(691,830		)	—			—			—		(691,830		)
Dividends	(68,163		)	—			—			—		(68,163		)
Issuance of common stock, net of withholding taxes	262,841			—			—			—		262,841
Excess tax benefits from stock-based awards	52,209			4,892			—			—		57,101
Purchase of noncontrolling interests	(1,936		)	—			(2,955		)	—		(4,891		)
Debt issuance costs	(11,001		)	—			—			—		(11,001		)
Intercompany	(55,020		)	(86,446		)	141,466			—		—
Other, net	—			—			244			—		244
Net cash (used in) provided by financing activities attributable to continuing operations	(12,900		)	(81,554		)	138,755			—		44,301
Total cash (used in) provided by continuing operations	(40,176		)	18			86,898			—		46,740
Total cash (used in) provided by discontinued operations	(3,971		)	—			499			—		(3,472		)
Effect of exchange rate changes on cash and cash equivalents	—			(18		)	2,574			—		2,556
Net (decrease) increase in cash and cash equivalents	(44,147		)	—			89,971			—		45,824
Cash and cash equivalents at beginning of period	545,222			—			158,931			—		704,153
Cash and cash equivalents at end of period	$	501,075		$	—		$	248,902		$	—	$	749,977

Statement of cash flows for the year ended December 31, 2011:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Total Eliminations		IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(75,300	)	$	367,719		$	79,967		$	—	$	372,386
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(80,998		)	(197,471		)	—		(278,469		)
Capital expenditures	(798		)	(29,542		)	(9,614		)	—		(39,954		)
Proceeds from maturities and sales of marketable debt securities	267,635			—			317,300			—		584,935
Purchases of marketable debt securities	(74,240		)	—			(129,730		)	—		(203,970		)
Proceeds from sales of long-term investments	10,214			—			5,000			—		15,214
Purchases of long-term investments	(35,263		)	(51,008		)	(3,974		)	—		(90,245		)
Other, net	—			1,886			(14,583		)	—		(12,697		)
Net cash provided by (used in) investing activities attributable to continuing operations	167,548			(159,662		)	(33,072		)	—		(25,186		)
Cash flows from financing activities attributable to continuing operations:
Purchase of treasury stock	(507,765		)	—			—			—		(507,765		)
Dividends	(10,668		)	—			—			—		(10,668		)
Issuance of common stock, net of withholding taxes	132,785			—			—			—		132,785
Excess tax benefits from stock-based awards	22,166			—			—			—		22,166
Purchase of noncontrolling interests	(3,843		)	—			—			—		(3,843		)
Intercompany	824,194			(207,950		)	(616,244		)	—		—
Other, net	—			(249		)	(4,659		)	—		(4,908		)
Net cash provided by (used in) financing activities attributable to continuing operations	456,869			(208,199		)	(620,903		)	—		(372,233		)
Total cash provided by (used in) continuing operations	549,117			(142		)	(574,008		)	—		(25,033		)
Total cash used in discontinued operations	(7,166		)	—			(1,251		)	—		(8,417		)
Effect of exchange rate changes on cash and cash equivalents	3,271			142			(7,909		)	—		(4,496		)
Net increase (decrease) in cash and cash equivalents	545,222			—			(583,168		)	—		(37,946		)
Cash and cash equivalents at beginning of period	—			—			742,099			—		742,099
Cash and cash equivalents at end of period	$	545,222		$	—		$	158,931		$	—	$	704,153

ORGANIZATION (Details) visit in Billions	12 Months Ended
ORGANIZATION (Details) visit in Billions	Dec. 31, 2013 brand country visit
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Minimum number of brands and products owned by the company \| brand	150
More than 1 billion monthly visits to company websites \| visit	1
Number of countries where the company has consumer audiences \| country	100

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Match
Deferred revenue
Deferred revenue	$ 116.5	$ 103.9
Match \| Minimum
Deferred revenue
Revenue recognition period (in months)	1 month
Match \| Maximum
Deferred revenue
Revenue recognition period (in months)	6 months
Media \| Minimum
Deferred revenue
Revenue recognition period (in months)	1 month
Media \| Maximum
Deferred revenue
Revenue recognition period (in months)	1 year
HomeAdvisor
Deferred revenue
Deferred revenue	$ 4.0	$ 3.0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2013	Dec. 31, 2013	Dec. 31, 2011	Dec. 31, 2012
Property and equipment
Maturity period from date of purchase, short-term investments classified as cash equivalents, less than (in days)		91 days
Capitalized software costs written-off	$ 2,700		$ 4,900
Net book value		$ 293,964		$ 270,512
Buildings and leasehold improvements \| Minimum
Property and equipment
Estimated useful lives, minimum (in years)		3 years
Buildings and leasehold improvements \| Maximum
Property and equipment
Estimated useful lives, minimum (in years)		39 years
Capitalized internal use software
Property and equipment
Net book value		$ 30,900		$ 33,400
Capitalized internal use software \| Minimum
Property and equipment
Estimated useful lives, minimum (in years)		2 years
Capitalized internal use software \| Maximum
Property and equipment
Estimated useful lives, minimum (in years)		3 years
Furniture and other equipment \| Minimum
Property and equipment
Estimated useful lives, minimum (in years)		3 years
Furniture and other equipment \| Maximum
Property and equipment
Estimated useful lives, minimum (in years)		10 years

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2013 USD ($) arrangement	Dec. 31, 2012 USD ($) arrangement	Dec. 31, 2011 USD ($) arrangement
Accounting Policies [Line Items]
Change in foreign currency translation adjustment	$ 7,353	$ 712	$ (49,438)
Advertising Costs (excluding Amortization of Non-Cash Marketing)
Advertising expense	$ 828,800	$ 774,100	$ 499,500
Capitalized access fees, estimated useful lives	18 months
Income Taxes
Tax benefits recognition basis for uncertain tax position likelihood realization greater than percentage	50.00%
Redeemable Noncontrolling Interest
Number of years in which put and call arrangements become exercisable		2 years
Number of put and call arrangements that became exercisable \| arrangement	2		1
Adjustment to increase (reduce) redeemable noncontrolling interests to fair value	$ (40,638)	$ (4,275)	$ (4,273)
Minimum
Accounting Policies [Line Items]
Discount rates used for impairment assessment of goodwill (as a percent)	13.00%
Impairment of indefinite lived intangible assets fair value assumptions discount rate	10.00%
Royalty rates used for impairment assessment of indefinite-lived intangible assets (as a percent)	1.00%
Maximum
Accounting Policies [Line Items]
Discount rates used for impairment assessment of goodwill (as a percent)	25.00%
Impairment of indefinite lived intangible assets fair value assumptions discount rate	18.00%
Royalty rates used for impairment assessment of indefinite-lived intangible assets (as a percent)	9.00%
Redeemable Noncontrolling Interest
Redeemable Noncontrolling Interest
Adjustment to increase (reduce) redeemable noncontrolling interests to fair value	$ 40,638	$ 4,275	4,273
Earnings (Loss) from Discontinued Operations, Net of Tax
Accounting Policies [Line Items]
Change in foreign currency translation adjustment			$ 9,200

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue, Major Customer [Line Items]
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	$ 3,022,987	$ 2,800,933	$ 2,059,444
Accounts receivable	207,408				229,830				207,408	229,830
Google Inc.
Revenue, Major Customer [Line Items]
Revenue									1,500,000	1,400,000	$ 970,400
Accounts receivable	$ 112,300				$ 125,300				$ 112,300	$ 125,300

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Other current assets:
Deferred income taxes	$ 34,381	$ 20,343
Prepaid expenses	23,942	22,877
Capitalized downloadable search toolbar costs, net	21,171	22,205
Production costs	17,717	20,099
Income taxes receivable	12,242	27,437
Other	52,077	43,378
Other current assets	161,530	156,339
Property and equipment, net:
Property and equipment, gross	559,262	503,423
Accumulated depreciation and amortization	(265,298)	(232,911)
Property and equipment, net	293,964	270,512
Other non-current assets:
Restricted cash - funds help in escrow for Meetic tender offer	71,512	0
Production Costs	22,423	0
Income taxes receivable	19,217	79,130
Other	51,533	39,100
Other non-current assets	164,685	118,230
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	85,006	51,537
Accrued revenue share expense	72,274	78,196
Accrued advertising expense	63,406	73,381
Income taxes payable	16,159	17,679
Unsettled treasury stock purchases	0	35,113
Other	114,193	99,326
Accrued Liabilities, Current	351,038	355,232
Buildings and leasehold improvements
Property and equipment, net:
Property and equipment, gross	246,283	238,652
Computer equipment and capitalized software
Property and equipment, net:
Property and equipment, gross	214,762	197,402
Furniture and other equipment
Property and equipment, net:
Property and equipment, gross	78,451	42,949
Projects in progress
Property and equipment, net:
Property and equipment, gross	14,649	19,303
Land
Property and equipment, net:
Property and equipment, gross	$ 5,117	$ 5,117

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue
Service revenue									$ 2,869,822	$ 2,639,409	$ 1,932,289
Product revenue									153,165	161,524	127,155
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	3,022,987	2,800,933	2,059,444
Cost of revenue
Cost of service revenue									883,730	835,440	659,069
Cost of product revenue									116,371	155,357	94,820
Cost of revenue	$ 222,574	$ 248,856	$ 272,822	$ 255,849	$ 267,918	$ 262,275	$ 237,304	$ 223,300	$ 1,000,101	$ 990,797	$ 753,889

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other income (expense), net
Gain on sales of long-term investments	$ 35,856	$ 3,326	$ 1,974
Interest income	2,608	3,462	5,205
Foreign currency exchange (losses) gains, net	(2,883)	(1,050)	3,660
Impairment of long-term investments	(5,268)	(8,685)
Non-income tax refunds related to Match Europe, which was sold in 2009			4,630
Other	(4)	(65)	21
Other income (expense), net	$ 30,309	$ (3,012)	$ 15,490

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
U.S. and foreign earnings (loss) from continuing operations before income taxes
U.S.	$ 331,520	$ 214,675	$ 142,623
Foreign	84,781	74,387	28,899
Earnings from continuing operations before income taxes	416,301	289,062	171,522
Current income tax provision (benefit):
Federal	115,250	56,439	49,450
State	13,946	9,204	(26,510)
Foreign	14,402	16,496	8,496
Current income tax provision	143,598	82,139	31,436
Deferred income tax (benefit) provision:
Federal	(821)	40,414	(23,293)
State	(2,117)	1,978	639
Foreign	(6,158)	(5,316)	(12,829)
Deferred income tax (benefit) provision	(9,096)	37,076	(35,483)
Income tax provision (benefit)	134,502	119,215	(4,047)
Excess tax deductions attributable to stock-based compensation	32,900	57,100	$ 22,200
Deferred tax assets:
Accrued expenses	28,005	13,708
Net operating loss carryforwards	52,336	27,177
Tax credit carryforwards	6,138	5,095
Stock-based compensation	69,101	66,962
Income tax reserves, including related interest	62,852	60,596
Fair value investments	1,151	12,189
Equity method investments	13,584	13,809
Other	11,444	13,374
Total deferred tax assets	244,611	212,910
Less valuation allowance	(62,353)	(60,783)
Net deferred tax assets	182,258	152,127
Deferred tax liabilities:
Property and equipment	(1,743)	(6,018)
Investment in subsidiaries	(377,483)	(373,652)
Intangible and other assets	(69,530)	(60,830)
Other	(20,098)	(14,602)
Total deferred tax liabilities	(468,854)	(455,102)
Net deferred tax liability	(286,596)	(302,975)
Classification of deferred tax assets and liabilities
Current deferred tax asset	$ 34,381	$ 20,343

INCOME TAXES (Details 2) - USD ($) $ in Millions	12 Months Ended
INCOME TAXES (Details 2) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012
Net operating loss carryforwards and tax credits
Tax benefits related to NOLs	$ 10.6
Tax benefits of acquired attributes which were recorded as a reduction of goodwill	10.4
Tax credit carryforwards	11.9
Tax credit carryforwards that can be carried forward indefinitely	6.4
Tax credit carryforwards expiring within ten years	5.5
Federal
Net operating loss carryforwards and tax credits
Loss carryforwards	54.9
State
Net operating loss carryforwards and tax credits
Loss carryforwards	77.2
Capital loss carryforwards	34.4
Tax credit carryforwards	1.2
State \| Research
Net operating loss carryforwards and tax credits
Tax credit carryforwards	5.2
Foreign
Net operating loss carryforwards and tax credits
Loss carryforwards	98.2
Net operating losses carryforwards that can be carried forward indefinitely	93.0
Net operating losses carryforwards expiring within twenty years		$ 5.2
Tax credit carryforwards	$ 5.5

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income taxes (payable) receivable and deferred tax (liabilities) assets include in the Balance Sheet captions [Line Items]
Other current assets	$ 161,530	$ 156,339
Other non-current assets	164,685	118,230
Accrued Liabilities, Current	(351,038)	(355,232)
Income taxes payable	(416,384)	$ (479,945)
Increase in valuation allowance	1,600
Valuation allowance related to portion of tax loss carryforwards and other items	$ 62,400
Federal statutory rate (as a percent)	35.00%	35.00%	35.00%
Reconciliation of income tax (benefit) provision to amounts computed by applying statutory federal income tax rate to earnings (loss) from continuing operations before income taxes
Income tax provision at the federal statutory rate of 35%	$ 145,705	$ 101,172	$ 60,033
Reversal of deferred tax liability associated with investment in Meetic			(43,696)
Change in tax reserves, net	1,791	17,703	(15,493)
Foreign income taxed at a different statutory tax rate	(17,428)	(16,240)	(11,774)
Net adjustment related to the reconciliation of income tax provision accruals to tax returns	(5,237)	(3,876)	(7,298)
Federal valuation allowance on equity method investments	214	979	4,595
State income taxes, net of effect of federal tax benefit	7,469	7,650	5,592
Other, net	1,988	11,827	3,994
Income tax provision (benefit)	134,502	119,215	(4,047)
Undistributed earnings indefinitely reinvested outside United States	517,400
Deferred tax liabilities related to non-indefinitely reinvested earnings	119,500
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Balance at January 1	379,281	351,561	389,909
Additions based on tax positions related to the current year	2,887	6,278	1,749
Additions for tax positions of prior years	3,189	45,287	9,560
Reductions for tax positions of prior years	(17,116)	(17,545)	(26,595)
Settlements	(78,954)	(5,349)	(16,810)
Expiration of applicable statute of limitations	(13,474)	(951)	(6,252)
Balance at December 31	275,813	379,281	351,561
Total unrecognized tax benefits including interest	408,800	496,800
Portion of unrecognized tax benefits related to deferred tax assets included in other non-current assets	3,000
Portion of unrecognized tax benefits included in non-current income taxes payable	405,500
Unrecognized tax benefits included in accrued expenses and other current liabilities	300
Unrecognized tax benefits decreased due to a net decrease in deductible temporary differences	88,000
Unrecognized tax benefits, tax positions for which the ultimate deductibility is highly certain but timing is uncertain	44,700
Unrecognized tax benefit, if recognized would reduce income tax expense for continuing operations	120,900	110,800
Unrecognized tax benefit, if recognized would reduce income tax expense for discontinued operations	173,800	222,300
Interest expense related to unrecognized tax benefits from continuing operations	4,800	5,200	1,400
Deferred taxes related to interest on unrecognized tax benefits from continuing operations	2,800	3,100	900
Interest expense related to unrecognized tax benefits from discontinued operations	1,400	2,800	6,700
Deferred taxes related to interest on unrecognized tax benefits from discontinued operations	800	1,700	$ 4,200
Accrued interest on unrecognized tax benefits	133,000	117,500
Accrued penalties on unrecognized tax benefits	5,100	5,000
Income Tax Examination, Increase (Decrease) in Liability from Prior Year	7,100
Deferred Tax (Liabilities) Assets
Income taxes (payable) receivable and deferred tax (liabilities) assets include in the Balance Sheet captions [Line Items]
Other current assets	34,381	20,343
Other non-current assets	26	85
Accrued Liabilities, Current	(255)	0
Income taxes payable	(320,748)	(323,403)
Net income taxes payable	(286,596)	(302,975)
Income Taxes (Payable) Receivable
Income taxes (payable) receivable and deferred tax (liabilities) assets include in the Balance Sheet captions [Line Items]
Other current assets	12,242	27,437
Other non-current assets	19,217	79,130
Accrued Liabilities, Current	(16,159)	(17,679)
Income taxes payable	(416,384)	(479,945)
Net income taxes payable	$ (401,084)	$ (391,057)

BUSINESS COMBINATIONS (Details) $ / shares in Units, $ in Thousands, € in Millions			12 Months Ended
	Jan. 04, 2013 USD ($)	Sep. 24, 2012 USD ($) topic	Dec. 31, 2012 USD ($) $ / shares	Jan. 04, 2013 EUR (€)	Jan. 04, 2013 USD ($)
Pro forma financial information
Revenue			$ 2,875,903
Net earnings attributable to IAC shareholders			$ 166,869
Basic earnings (loss) per share attributable to IAC shareholders (in dollars per share) \| $ / shares			$ 1.93
Diluted earnings (loss) per share attributable to IAC shareholders (in dollars per share) \| $ / shares			$ 1.79
Twoo [Member]
Business Acquisition [Line Items]
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High				€ 83.2	$ 113,800
Business Combination, Contingent Consideration, Liability					$ 40,800
Purchase consideration paid in cash	$ 25,000
The About Group
Business Acquisition [Line Items]
Number of topics on online library \| topic		90,000
Purchase consideration paid in cash		$ 300,000
Purchase consideration, net working capital		$ 17,100
Pro forma financial information
Adjustment for amortization of intangible assets			$ 13,400

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Balance of goodwill and intangible assets, net
Goodwill	$ 1,675,323	$ 1,616,154	$ 1,358,524
Intangible assets with indefinite lives	376,329	378,964
Intangible assets with definite lives, net	69,007	103,940
Total goodwill and intangible assets, net	2,120,659	2,099,058
Search & Applications
Goodwill and intangible assets
Goodwill, Impaired, Accumulated Impairment Loss	916,900	916,900	916,900
Balance of goodwill and intangible assets, net
Goodwill	738,062	723,650	526,444
Intangible assets with indefinite lives	195,805	197,304
Intangible assets with definite lives, net	40,550	64,457
Shoebuy
Goodwill and intangible assets
Goodwill, Impaired, Accumulated Impairment Loss	28,000	28,000	28,000
Balance of goodwill and intangible assets, net
Goodwill	21,719	21,719	21,719
Media - Connected Ventures
Goodwill and intangible assets
Goodwill, Impaired, Accumulated Impairment Loss	11,600	11,600	11,600
Balance of goodwill and intangible assets, net
Goodwill	$ 8,267	$ 8,267	$ 8,267

GOODWILL AND INTANGIBLE ASSETS (Details2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	$ 1,616,154	$ 1,358,524
Additions	67,781	264,439
(Deductions)	(14,014)	(807)
Goodwill Transfers In Out During Period
Foreign Exchange Translation	5,402	(6,002)
Balance at the end of the period	1,675,323	1,616,154
Search & Applications
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	723,650	526,444
Additions		197,458
(Deductions)	(160)	(252)
Goodwill Transfers In Out During Period	14,572
Foreign Exchange Translation
Balance at the end of the period	738,062	723,650
Goodwill accumulated impairment losses	916,900	916,900	$ 916,900
The Match Group
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	718,736	674,396
Additions	62,464	50,728
(Deductions)	(10,675)	(555)
Goodwill Transfers In Out During Period
Foreign Exchange Translation	4,878	(5,833)
Balance at the end of the period	775,403	718,736
Media - Connected Ventures
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	8,267	8,267
Additions
(Deductions)
Goodwill Transfers In Out During Period
Foreign Exchange Translation
Balance at the end of the period	8,267	8,267
Goodwill accumulated impairment losses	11,600	11,600	11,600
Total eCommerce
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	165,501	149,417
Additions	5,317	16,253
(Deductions)	(3,179)
Goodwill Transfers In Out During Period	(14,572)
Foreign Exchange Translation	524	(169)
Balance at the end of the period	153,591	165,501
HomeAdvisor
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	111,658	109,947
Additions	5,317	1,880
(Deductions)
Goodwill Transfers In Out During Period	14,373
Foreign Exchange Translation	524	(169)
Balance at the end of the period	131,872	111,658
CityGrid Media
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	32,124	17,751
Additions		14,373
(Deductions)	(3,179)
Goodwill Transfers In Out During Period	(28,945)
Foreign Exchange Translation
Balance at the end of the period		32,124
Shoebuy
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	21,719	21,719
Additions
(Deductions)
Goodwill Transfers In Out During Period
Foreign Exchange Translation
Balance at the end of the period	21,719	21,719
Goodwill accumulated impairment losses	$ 28,000	$ 28,000	$ 28,000

GOODWILL AND INTANGIBLE ASSETS (Details3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Intangible assets with definite lives
Gross Carrying Amount	$ 152,317	$ 136,333
Accumulated Amortization	(83,310)	(32,393)
Intangible assets with definite lives, net	$ 69,007	$ 103,940
Weighted-Average Useful Life (Years)	3 years 2 months 12 days	3 years 8 months 12 days
Future amortization expense of intangible assets with definite-lives
2014	$ 38,238
2015	19,131
2016	8,141
2017	2,758
2018	498
Thereafter	241
Total	69,007	$ 103,940
Content
Intangible assets with definite lives
Gross Carrying Amount	47,800	47,800
Accumulated Amortization	(22,373)	(4,733)
Intangible assets with definite lives, net	$ 25,427	$ 43,067
Weighted-Average Useful Life (Years)	4 years	4 years
Future amortization expense of intangible assets with definite-lives
Total	$ 25,427	$ 43,067
Technology
Intangible assets with definite lives
Gross Carrying Amount	41,694	37,545
Accumulated Amortization	(25,324)	(11,663)
Intangible assets with definite lives, net	$ 16,370	$ 25,882
Weighted-Average Useful Life (Years)	2 years 10 months 24 days	2 years 10 months 24 days
Future amortization expense of intangible assets with definite-lives
Total	$ 16,370	$ 25,882
Trade names
Intangible assets with definite lives
Gross Carrying Amount	29,283	22,742
Accumulated Amortization	(16,427)	(7,044)
Intangible assets with definite lives, net	$ 12,856	$ 15,698
Weighted-Average Useful Life (Years)	3 years	3 years 7 months 6 days
Future amortization expense of intangible assets with definite-lives
Total	$ 12,856	$ 15,698
Customer lists
Intangible assets with definite lives
Gross Carrying Amount	22,584	11,800
Accumulated Amortization	(13,116)	(1,277)
Intangible assets with definite lives, net	$ 9,468	$ 10,523
Weighted-Average Useful Life (Years)	2 years 6 months	3 years 8 months 12 days
Future amortization expense of intangible assets with definite-lives
Total	$ 9,468	$ 10,523
Advertiser and supplier relationships
Intangible assets with definite lives
Gross Carrying Amount	10,956	16,446
Accumulated Amortization	(6,070)	(7,676)
Intangible assets with definite lives, net	$ 4,886	$ 8,770
Weighted-Average Useful Life (Years)	2 years 10 months 24 days	4 years 4 months 24 days
Future amortization expense of intangible assets with definite-lives
Total	$ 4,886	$ 8,770

MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	12 Months Ended
MARKETABLE SECURITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Available-for-sale marketable securities
Amortized Cost	$ 1,220	$ 13,608
Gross Unrealized Gains	4,784	6,996
Gross Unrealized Losses	0	0
Marketable securities	6,004	20,604
Total debt securities
Available-for-sale marketable securities
Amortized Cost	1,004	13,608
Gross Unrealized Gains	4	19
Gross Unrealized Losses	0	0
Marketable securities	1,008	13,627
Corporate debt security
Available-for-sale marketable securities
Amortized Cost	1,004	13,608
Gross Unrealized Gains	4	19
Gross Unrealized Losses	0	0
Marketable securities	1,008	13,627
Marketable equity security
Available-for-sale marketable securities
Amortized Cost	216	0
Gross Unrealized Gains	4,780	6,977
Gross Unrealized Losses	0	0
Marketable securities	$ 4,996	$ 6,977

MARKETABLE SECURITIES (Details 2) - USD ($) $ in Thousands	12 Months Ended
MARKETABLE SECURITIES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Proceeds from maturities and sales of available-for-sale marketable securities and related gross realized gains and losses
Proceeds from maturities and sales of available-for-sale marketable securities	$ 82,160	$ 205,944	$ 600,149
Gross realized gains	35,692	4,075	2,482
Gross realized losses	$ 0	$ (5)	$ (41)

LONG-TERM INVESTMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Components of long-term investments
Long-term investments	$ 179,990	$ 161,278
Cost method investments
Components of long-term investments
Long-term investments	137,286	113,830
Marketable equity security
Components of long-term investments
Long-term investments	11,711	31,244
Long-term marketable equity securities
Components of long-term investments
Long-term investments	22,073	8,104
Auction rate security
Components of long-term investments
Long-term investments	$ 8,920	$ 8,100

LONG-TERM INVESTMENTS (Details2) - USD ($) $ in Thousands	12 Months Ended
LONG-TERM INVESTMENTS (Details2) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Equity method investments, summarized balance sheet data:
Current assets	$ 17,163	$ 10,603
Non-current assets	24,535	25,472
Current liabilities	24,487	20,227
Non-current liabilities	14,119	5,962
Equity method investments, summarized operating data:
Net sales	51,534	78,058	$ 368,433
Gross profit	10,326	16,777	105,749
Net loss	$ (12,527)	$ (30,761)	$ (17,636)

LONG-TERM INVESTMENTS (Details3) - USD ($) $ in Thousands	3 Months Ended	7 Months Ended	12 Months Ended
LONG-TERM INVESTMENTS (Details3) - USD ($) $ in Thousands	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	May 31, 2012	Sep. 30, 2011	Aug. 31, 2011
Long-term investments
Other-than-temporary impairment charge to write-down investment			$ 5,000
Long-term marketable equity securities
Gross unrealized gains			4,784	$ 6,996
Gross unrealized losses			0	0
Other than temporary impairment recognized in earnings			5,268	$ 8,685
Period in unrealized loss position				1 year
Percentage fair value less than cost				50.00%
Marketable equity security
Long-term marketable equity securities
Cost basis	$ 42,100	$ 42,100	8,800	$ 42,100
Gross unrealized gains			$ 3,000
Gross unrealized losses				$ 10,800
Other than temporary impairment recognized in earnings	$ 8,700
Meetic
Long-term marketable equity securities
Mark to Market Adjustment for Previously Held Equity Method Investment Pre-tax					$ 11,700
Percent ownership								27.00%
The Newsweek/Daily Beast Company (United States)
Long-term marketable equity securities
Mark to Market Adjustment for Previously Held Equity Method Investment Pre-tax		$ 18,600
Percent ownership						50.00%
Zhenai
Long-term investments
Percentage of ownership interest acquired							20.00%

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets:
Marketable securities:	$ 6,004	$ 20,604
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1)
Assets:
Total Assets	715,014	583,511
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Money Market Funds [Member]
Assets:
Cash equivalents:	698,307
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Treasury and government agency money market funds
Assets:
Cash equivalents:		545,290
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Time deposits
Assets:
Cash equivalents:
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Corporate debt security
Assets:
Marketable securities:
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Equity security
Assets:
Marketable securities:	4,996	6,977
Long-term investments:	11,711
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Auction rate securities
Assets:
Long-term investments:
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Marketable Equity Securities [Member]
Assets:
Long-term investments:		31,244
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2)
Assets:
Total Assets	45,333	25,621
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial Paper [Member]
Assets:
Cash equivalents:	12,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Treasury and government agency money market funds
Assets:
Cash equivalents:
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Time deposits
Assets:
Cash equivalents:	32,325	11,994
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt security
Assets:
Marketable securities:	1,008	13,627
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Equity security
Assets:
Marketable securities:
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Auction rate securities
Assets:
Long-term investments:
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Marketable Equity Securities [Member]
Assets:
Long-term investments:
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3)
Assets:
Total Assets	8,920	8,100
Liabilities:
Contingent consideration arrangement	(43,625)
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Treasury and government agency money market funds
Assets:
Cash equivalents:
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Time deposits
Assets:
Cash equivalents:
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Corporate debt security
Assets:
Marketable securities:
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Equity security
Assets:
Marketable securities:
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Auction rate securities
Assets:
Long-term investments:	8,920	8,100
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Marketable Equity Securities [Member]
Assets:
Long-term investments:
Fair value on a recurring basis \| Fair Value
Assets:
Total Assets	769,267	617,232
Liabilities:
Contingent consideration arrangement	(43,625)
Fair value on a recurring basis \| Fair Value \| Money Market Funds [Member]
Assets:
Cash equivalents:	698,307
Fair value on a recurring basis \| Fair Value \| Commercial Paper [Member]
Assets:
Cash equivalents:	12,000
Fair value on a recurring basis \| Fair Value \| Treasury and government agency money market funds
Assets:
Cash equivalents:		545,290
Fair value on a recurring basis \| Fair Value \| Time deposits
Assets:
Cash equivalents:	32,325	11,994
Fair value on a recurring basis \| Fair Value \| Corporate debt security
Assets:
Marketable securities:	1,008	13,627
Fair value on a recurring basis \| Fair Value \| Equity security
Assets:
Marketable securities:	4,996	6,977
Long-term investments:	11,711
Fair value on a recurring basis \| Fair Value \| Auction rate securities
Assets:
Long-term investments:	$ 8,920	8,100
Fair value on a recurring basis \| Fair Value \| Marketable Equity Securities [Member]
Assets:
Long-term investments:		$ 31,244

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 2) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Auction rate securities
Gross unrealized losses	$ 0	$ 0
Twoo [Member]
Contingent consideration arrangment
Fair Value of continegent consideration discount rate	15.00%
Contingent Consideration, Current	$ 7,100,000
Contingent Consideration, Noncurrent	36,500,000
Twoo [Member] \| Maximum
Contingent consideration arrangment
Discounted Liability in Fair Value Calculation of Contingent Consideration Arrangement	51,400,000.00
Twoo [Member] \| Minimum
Contingent consideration arrangment
Discounted Liability in Fair Value Calculation of Contingent Consideration Arrangement	34,200,000.00
Auction rate securities
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	8,100,000	5,870,000
Total net (losses) gains (realized and unrealized) included in other comprehensive income, assets	820,000	2,230,000
Settlements, assets		0
Balance at the end of the period, assets	8,920,000	8,100,000
Auction rate securities
Cost Basis	10,000,000
Gross unrealized losses	1,100,000	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	0	(10,000,000)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	(343,000)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Other Comprehensive Income (Loss)	(2,445,000)
Fair value at date of acquisition, liabilities	(40,837,000)	0
Settlements, liabilities	0	10,000,000
Balance at the end of the period, liabilities	$ (43,625,000)	$ 0

FINANCIAL MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Current maturities of long-term debt		$ (15,844)
Long-term debt, net of current maturities	1,080,000	580,000
Carrying Value
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Current maturities of long-term debt	0	(15,844)
Long-term debt, net of current maturities	1,080,000	580,000
Fair Value
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Current maturities of long-term debt	0	(15,875)
Long-term debt, net of current maturities	$ (1,058,396)	$ (581,994)

LONG-TERM DEBT (Details) - USD ($)		12 Months Ended
LONG-TERM DEBT (Details) - USD ($)	Dec. 21, 2012	Dec. 31, 2013	Nov. 15, 2013	Dec. 31, 2012
Long-term debt
Total long-term debt		$ 1,080,000,000		$ 595,844,000
Current maturities of long-term debt				(15,844,000)
Long-term debt, net of current maturities		1,080,000,000		580,000,000
Aggregate contractual maturities of long-term debt
2018		500,000,000
2022		500,000,000
2035		80,000,000
Revolving Credit Facility
Line of Credit Facility [Abstract]
Maximum borrowing capacity	$ 300,000,000
Commitment fee percentage	0.25%
Aggregate contractual maturities of long-term debt
Line of Credit Facility, Amount Outstanding
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018
Long-term debt
Total long-term debt		$ 500,000,000
Face amount			$ 500,000,000
Stated interest rate			4.875%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| 2017
Long-term debt
Redemption percentage		104.875%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| 2018
Long-term debt
Redemption percentage		103.25%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| 2019
Long-term debt
Redemption percentage		101.625%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| 2020 and thereafter
Long-term debt
Redemption percentage		100.00%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022
Long-term debt
Total long-term debt		$ 500,000,000		$ 500,000,000
Face amount	$ 500,000,000
Stated interest rate	4.75%			4.75%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| 2017
Long-term debt
Redemption percentage		102.375%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| 2018
Long-term debt
Redemption percentage		101.583%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| 2019
Long-term debt
Redemption percentage		100.792%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| 2020 and thereafter
Long-term debt
Redemption percentage		100.00%
Senior Notes \| 7.00% Senior Notes due January 15, 2013
Long-term debt
Total long-term debt				$ 15,844,000
Stated interest rate				7.00%
Bonds \| 5% New York City Industrial Development Agency Liberty Bonds due September 1, 2035
Long-term debt
Total long-term debt		$ 80,000,000		$ 80,000,000
Stated interest rate		5.00%		5.00%

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	$ (32,169)
Net current period other comprehensive income	22,795	$ (19,115)	$ (38,226)
Balance at December 31	(13,046)	(32,169)
Tax provision for Other comprehensive income before reclassifications	3,900
Tax provision for Amounts reclassified from accumulated other comprehensive loss	6,900
Other income (expense), net	30,309	(3,012)	15,490
Reclassification out of Accumulated Other Comprehensive Income
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Other income (expense), net		2,100	$ 2,800
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	(25,073)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains	4,721
Amounts reclassified from accumulated other comprehensive loss, net of tax provision of $6.9 million related to unrealized gains	0
Net current period other comprehensive income	4,721
Balance at December 31	(20,352)	(25,073)
Unrealized (Losses) Gains On Available-For-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	(7,096)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains	43,235
Amounts reclassified from accumulated other comprehensive loss, net of tax provision of $6.9 million related to unrealized gains	(28,833)
Net current period other comprehensive income	14,402
Balance at December 31	7,306	(7,096)
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	(32,169)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains	47,956
Amounts reclassified from accumulated other comprehensive loss, net of tax provision of $6.9 million related to unrealized gains	(28,833)
Net current period other comprehensive income	19,123
Balance at December 31	$ (13,046)	$ (32,169)

SHAREHOLDERS' EQUITY (Details)	12 Months Ended
SHAREHOLDERS' EQUITY (Details)	Dec. 31, 2013 vote shares	Dec. 31, 2012 shares
Shareholders' equity
Percentage of the total number of directors the holders of common stock are entitled to elect	25.00%
Preferred Stock, Shares Issued	0	0
Common stock
Shareholders' equity
Votes per share \| vote	1
Outstanding shares	76,404,552	78,471,784
Common stock reserved	24,700,000
Class B convertible common stock
Shareholders' equity
Votes per share \| vote	10
Outstanding shares	5,789,499	5,789,499
Class B convertible common stock \| Chairman of the Board and Senior Executive of the Company
Shareholders' equity
Outstanding shares	5,800,000
Class B Common Stock Shares Outstanding Percent	100.00%
Percentage of the outstanding total voting power of the Company	43.10%

SHAREHOLDERS' EQUITY (Details 2) - USD ($) $ in Millions	12 Months Ended
SHAREHOLDERS' EQUITY (Details 2) - USD ($) $ in Millions	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2013
Warrants
Preferred Stock, Shares Issued	0		0
Changes in outstanding warrants
Exercised (in shares)	(14,300,000)	(3,900,000)
Warrants and Rights Issued
Proceeds from Warrant Exercises	$ 284.1	$ 76.0

SHAREHOLDERS' EQUITY (Details 3) - USD ($) $ in Thousands	12 Months Ended
SHAREHOLDERS' EQUITY (Details 3) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Apr. 30, 2013
Shareholders' equity
Common stock repurchased (in shares)	4,500,000	15,500,000
Aggregate consideration for common stock repurchased	$ 229,101	$ 716,072	$ 518,637
Common stock
Shareholders' equity
Additional shares authorized for repurchase				10,000,000
Shares remaining in share repurchase authorization	8,600,000

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator: Basic
Earnings from continuing operations	$ 78,829	$ 91,721	$ 58,540	$ 52,709	$ 44,408	$ 46,185	$ 48,101	$ 31,153	$ 281,799	$ 169,847	$ 175,569
Net loss (earnings) attributable to noncontrolling interests									2,059	(1,530)	2,656
Earnings (loss) from continuing operations attributable to IAC shareholders									283,858	168,317	178,225
Earnings (loss) from discontinued operations, net of tax attributable to IAC shareholders	24	3,914	(1,068)	(944)	(2,470)	(5,624)	(4,641)	3,684	1,926	(9,051)	(3,992)
Net earnings attributable to IAC shareholders	76,917	96,940	58,290	53,637	40,739	40,717	43,332	34,478	285,784	159,266	174,233
Numerator: Diluted
Earnings (loss) from continuing operations	78,829	91,721	58,540	52,709	44,408	46,185	48,101	31,153	281,799	169,847	175,569
Net loss (earnings) attributable to noncontrolling interests									2,059	(1,530)	2,656
Earnings (loss) from continuing operations attributable to IAC shareholders									283,858	168,317	178,225
Earnings (loss) from discontinued operations, net of tax attributable to IAC shareholders	$ 24	$ 3,914	$ (1,068)	$ (944)	$ (2,470)	$ (5,624)	$ (4,641)	$ 3,684	1,926	(9,051)	(3,992)
Net earnings (loss) attributable to IAC shareholders									$ 285,784	$ 159,266	$ 174,233
Denominator: Basic
Weighted average basic shares outstanding									83,480	86,247	86,755
Denominator: Diluted
Weighted average basic shares outstanding									83,480	86,247	86,755
Dilutive securities including stock options, warrants and RSUs (in shares)									3,262	6,842	7,566
Denominator for earnings per share-weighted average shares (in shares)									86,742	93,089	94,321
Earnings per share attributable to IAC shareholders: Basic
Earnings per share from continuing operations (in dollars per share)	$ 0.93	$ 1.12	$ 0.71	$ 0.65	$ 0.49	$ 0.52	$ 0.56	$ 0.37	$ 3.40	$ 1.95	$ 2.05
Discontinued operations, net of tax (in dollars per share)									0.02	(0.10)	(0.04)
Earnings per share (in dollars per share)	0.93	1.17	0.70	0.64	0.46	0.46	0.50	0.42	3.42	1.85	2.01
Earnings (loss) per share attributable to IAC shareholders: Diluted
Earnings per share from continuing operations (in dollars per share)	0.88	1.08	0.69	0.62	0.46	0.49	0.52	0.34	3.27	1.81	1.89
Discontinued operations, net of tax (in dollars per share)									0.02	(0.10)	(0.04)
Earnings per share (in dollars per share)	$ 0.88	$ 1.13	$ 0.67	$ 0.61	$ 0.43	$ 0.43	$ 0.47	$ 0.38	$ 3.29	$ 1.71	$ 1.85

EARNINGS PER SHARE (Details 2) - shares shares in Thousands	12 Months Ended
EARNINGS PER SHARE (Details 2) - shares shares in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Dilutive Securities:
Dilutive securities	3,262	6,842	7,566
RSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	400	800	1,000
Performance Shares [Member]
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)		100	3,100

STOCK-BASED COMPENSATION (Details) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) plan $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) $ / shares shares
Stock-based compensation
Number of active plans \| plan		3
Shares available for grant \| shares	13,900	13,900
Stated term (in years)		10 years
Tax benefit recognized related to stock-based compensation \| $		$ 19,300	$ 31,300	$ 32,700
Unrecognized compensation cost, net of estimated forfeitures \| $	$ 86,200	$ 86,200
Weighted average period over which cost is expected to be recognized (in years)		2 years 2 months 12 days
Additional disclosures
Intrinsic value of stock options exercised \| $		$ 65,600	$ 84,800	$ 70,600
Stock Options
Stock-based compensation
Vesting period		4 years
Shares
Outstanding at January 1, 2013 \| shares		10,460
Granted \| shares		693	3,600	2,600
Exercised \| shares		(2,246)
Forfeited \| shares		(783)
Expired \| shares		(50)
Outstanding at December 31, 2013 \| shares	8,074	8,074	10,460
Options exercisable \| shares	3,740	3,740
Weighted Average Exercise Price
Outstanding at January 1, 2013		$ 33.68
Granted		47.33
Exercised		23.17
Forfeited		41.87
Expired		33.91
Outstanding at December 31, 2013	$ 36.98	36.98	$ 33.68
Options exercisable	$ 30.34	$ 30.34
Weighted Average Remaining Contractual Term
Outstanding at December 31, 2013		6 years 9 months 18 days
Options exercisable		5 years 3 months 18 days
Aggregate Intrinsic Value
Outstanding at December 31, 2013 \| $	$ 255,671	$ 255,671
Options exercisable \| $	$ 143,307	$ 143,307
Weighted average assumptions used in Black-Scholes option pricing model
Expected volatility		29.00%	31.00%	30.00%
Risk-free interest rate		1.00%	0.60%	2.30%
Expected term		6 years 2 months 12 days	4 years 4 months 24 days	6 years 1 month 6 days
Dividend yield		2.00%	1.20%
Additional disclosures
Weighted average fair value of stock options granted with exercise price equal to market price of common stock (in dollars per share)	$ 10.67	$ 10.67	$ 10.69	$ 11.08
Weighted exercise price value of stock options granted with exercise price greater than market price of common stock (in dollars per share)			60.00
Weighted average fair value of stock options granted with exercise price greater than market price of common stock (in dollars per share)			$ 7.61
Cash received from stock option exercises \| $		$ 40,700	$ 58,200	$ 89,800
Tax benefit realized from stock option exercises \| $		$ 69,400	$ 74,300	$ 25,500
RSUs
Stock-based compensation
Vesting period		3 years
PSUs \| Minimum
Stock-based compensation
Vesting period		2 years
PSUs \| Maximum
Stock-based compensation
Vesting period		3 years
Former Chief Executive Officer [Member]
Shares
Exercised \| shares	(500)
Additional disclosures
Stock Option Exercises Settled in Cash \| $	$ 9,200	$ 9,200

STOCK-BASED COMPENSATION (Details 2) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Information about stock options outstanding and exercisable
Options Outstanding (in shares)	8,074
Weighted-Average Remaining Contractual Life (in years)	6 years 9 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 36.98
Options Exercisable (in shares)	3,740
Weighted Average Remaining Contractual Life (in years)	5 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 30.34
Range of Exercise Prices $0.01 to $10.00
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		$ 0.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		10
Options Outstanding (in shares)	2
Weighted-Average Remaining Contractual Life (in years)	3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 6.98
Options Exercisable (in shares)	2
Weighted Average Remaining Contractual Life (in years)	3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 6.98
Range of Exercise Prices $10.01 to $20.00
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		10.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		20
Options Outstanding (in shares)	559
Weighted-Average Remaining Contractual Life (in years)	5 years 4 months 24 days
Weighted-Average Exercise Price (in dollars per share)	$ 17.55
Options Exercisable (in shares)	559
Weighted Average Remaining Contractual Life (in years)	5 years 4 months 24 days
Weighted-Average Exercise Price (in dollars per share)	$ 17.55
Range of Exercise Prices $20.01 to $30.00
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		20.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		30
Options Outstanding (in shares)	1,277
Weighted-Average Remaining Contractual Life (in years)	5 years
Weighted-Average Exercise Price (in dollars per share)	$ 22.14
Options Exercisable (in shares)	1,031
Weighted Average Remaining Contractual Life (in years)	4 years 9 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 22.24
Range of Exercise Prices $30.01 to $40.00
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		30.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		40
Options Outstanding (in shares)	2,068
Weighted-Average Remaining Contractual Life (in years)	7 years 2 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 32.03
Options Exercisable (in shares)	1,081
Weighted Average Remaining Contractual Life (in years)	7 years 1 month 6 days
Weighted-Average Exercise Price (in dollars per share)	$ 31.84
Range of Exercise Prices $40.01 to $50.00
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		40.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		50
Options Outstanding (in shares)	3,786
Weighted-Average Remaining Contractual Life (in years)	7 years 2 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 45.42
Options Exercisable (in shares)	1,047
Weighted Average Remaining Contractual Life (in years)	3 years 8 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 43.12
Exercise Price Range Six [Member]
Information about stock options outstanding and exercisable
Exercise prices, outstanding stock option awards, low end of range (in dollars per share)		50.01
Exercise prices, outstanding stock option awards, high end of range (in dollars per share)		$ 60.00
Options Outstanding (in shares)	382
Weighted-Average Remaining Contractual Life (in years)	8 years 4 months 24 days
Weighted-Average Exercise Price (in dollars per share)	$ 58.51
Options Exercisable (in shares)	20
Weighted Average Remaining Contractual Life (in years)	8 years 2 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 56.50

STOCK-BASED COMPENSATION (Details 3) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Additional disclosures
Number of Company's shares required to settle interests held by subsidiaries' management	1,800	2,000
RSUs
Number of shares
Nonvested at January 1, 2013	370
Granted	552
Vested	(230)
Forfeited
Nonvested at December 31, 2013	692	370
Weighted Average Grant Date Fair Value
Nonvested at January 1, 2013	$ 39.94
Granted	42.32
Vested	33.50
Forfeited
Nonvested at December 31, 2013	$ 43.50	$ 39.94
Additional disclosures
Vesting period	3 years
PSUs
Number of shares
Nonvested at January 1, 2013	1,270
Granted	0
Vested	(53)
Forfeited	(895)
Nonvested at December 31, 2013	322	1,270
Weighted Average Grant Date Fair Value
Nonvested at January 1, 2013	$ 29.39
Granted	0.00
Vested	29.39
Forfeited	28.71
Nonvested at December 31, 2013	$ 31.27	$ 29.39
PSUs \| Minimum
Additional disclosures
Vesting period	2 years
PSUs \| Maximum
Additional disclosures
Vesting period	3 years
Restricted stock, RSUs and PSUs
Weighted Average Grant Date Fair Value
Granted	$ 42.32	$ 46.24	$ 32.41
Additional disclosures
Fair value of shares vested during period	$ 14.5	$ 139.0	$ 33.2

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment reporting information
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	$ 3,022,987	$ 2,800,933	$ 2,059,444
Adjusted EBITDA									598,303	497,445	365,126
Segment Assets	2,114,025				1,706,770				2,114,025	1,706,770
Capital expenditures									80,311	51,201	39,954
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(53,005)	(85,625)	(88,588)
Depreciation									(58,909)	(52,481)	(56,719)
Amortization of Intangibles									(59,843)	(35,771)	(22,057)
Acquisition-related contingent consideration fair value adjustments									(343)	0	0
Operating income	112,952	$ 122,004	$ 106,696	$ 84,551	85,294	$ 78,033	$ 97,476	$ 62,765	426,203	323,568	197,762
Reconciliation of segment assets to total assets
Segment Assets	2,114,025				1,706,770				2,114,025	1,706,770
Goodwill	1,675,323				1,616,154				1,675,323	1,616,154	1,358,524
Indefinite-Lived Intangible Assets	376,329				378,964				376,329	378,964
Definite-Lived Intangible Assets	69,007				103,940				69,007	103,940
TOTAL ASSETS	4,234,684				3,805,828				4,234,684	3,805,828
Search & Applications
Segment reporting information
Revenue									1,604,950	1,465,795	1,040,507
Adjusted EBITDA									385,851	328,141	230,464
Segment Assets	409,116				355,159				409,116	355,159
Capital expenditures									22,215	15,320	8,698
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(3)	(34)	202
Depreciation									(18,177)	(14,995)	(25,484)
Amortization of Intangibles									(27,554)	(7,468)	(1,176)
Operating income									340,117	305,644	204,006
Reconciliation of segment assets to total assets
Segment Assets	409,116				355,159				409,116	355,159
Goodwill	738,062				723,650				738,062	723,650	526,444
Indefinite-Lived Intangible Assets	195,805				197,304				195,805	197,304
Definite-Lived Intangible Assets	40,550				64,457				40,550	64,457
TOTAL ASSETS	1,383,533				1,340,570				1,383,533	1,340,570
The Match Group
Segment reporting information
Revenue									805,390	714,222	519,195
Adjusted EBITDA									266,949	236,778	163,985
Segment Assets	341,377				227,755				341,377	227,755
Capital expenditures									19,997	19,853	17,447
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(1,122)	(2,818)	(1,642)
Depreciation									(20,203)	(16,339)	(10,780)
Amortization of Intangibles									(17,126)	(17,455)	(17,077)
Acquisition-related contingent consideration fair value adjustments									(343)
Operating income									228,155	200,166	134,486
Reconciliation of segment assets to total assets
Segment Assets	341,377				227,755				341,377	227,755
Goodwill	775,403				718,736				775,403	718,736	674,396
Indefinite-Lived Intangible Assets	167,544				163,298				167,544	163,298
Definite-Lived Intangible Assets	11,818				14,012				11,818	14,012
TOTAL ASSETS	1,296,142				1,123,801				1,296,142	1,123,801
Media
Segment reporting information
Revenue									191,434	164,051	68,996
Adjusted EBITDA									(16,976)	(38,555)	(12,073)
Segment Assets	92,500				71,340				92,500	71,340
Capital expenditures									1,197	1,178	905
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(633)	(770)	(427)
Depreciation									(2,124)	(1,398)	(703)
Amortization of Intangibles									(1,070)	(6,179)	(3)
Operating income									(20,803)	(46,902)	(13,206)
Reconciliation of segment assets to total assets
Segment Assets	92,500				71,340				92,500	71,340
Goodwill	8,267				8,267				8,267	8,267
Indefinite-Lived Intangible Assets	1,800				1,800				1,800	1,800
Definite-Lived Intangible Assets	944				2,020				944	2,020
TOTAL ASSETS	103,511				83,427				103,511	83,427
eCommerce
Segment reporting information
Revenue									422,066	457,182	431,483
Adjusted EBITDA									22,890	31,200	37,936
Segment Assets	41,827				61,922				41,827	61,922
Capital expenditures									8,921	8,485	10,269
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									29	2	(222)
Depreciation									(8,887)	(11,210)	(11,239)
Amortization of Intangibles									(14,093)	(4,669)	(3,801)
Operating income									(61)	15,323	22,674
Reconciliation of segment assets to total assets
Segment Assets	41,827				61,922				41,827	61,922
Goodwill	153,591				165,501				153,591	165,501	149,417
Indefinite-Lived Intangible Assets	11,180				16,562				11,180	16,562
Definite-Lived Intangible Assets	15,695				23,451				15,695	23,451
TOTAL ASSETS	222,293				267,436				222,293	267,436
Total Eliminations
Segment reporting information
Revenue									(853)	(317)	(737)
Corporate
Segment reporting information
Adjusted EBITDA									(60,411)	(60,119)	(55,186)
Segment Assets	1,229,205				990,594				1,229,205	990,594
Capital expenditures									27,981	6,365	2,635
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(51,276)	(82,005)	(86,499)
Depreciation									(9,518)	(8,539)	(8,513)
Amortization of Intangibles
Operating income									(121,205)	(150,663)	$ (150,198)
Reconciliation of segment assets to total assets
Segment Assets	1,229,205				990,594				1,229,205	990,594
Goodwill
Indefinite-Lived Intangible Assets
Definite-Lived Intangible Assets
TOTAL ASSETS	$ 1,229,205				$ 990,594				$ 1,229,205	$ 990,594

SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenue and long-lived assets by geography
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	$ 3,022,987	$ 2,800,933	$ 2,059,444
Long-lived assets (excluding goodwill and intangible assets)	293,964				270,512				293,964	270,512
United States
Revenue and long-lived assets by geography
Revenue									2,081,485	1,966,383	1,583,322
Long-lived assets (excluding goodwill and intangible assets)	271,916				251,379				271,916	251,379
All other countries
Revenue and long-lived assets by geography
Revenue									941,502	834,550	$ 476,122
Long-lived assets (excluding goodwill and intangible assets)	$ 22,048				$ 19,133				$ 22,048	$ 19,133

COMMITMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
COMMITMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Future minimum payments under operating lease agreements
2014	$ 26,295
2015	26,213
2016	25,424
2017	22,354
2018	20,049
Thereafter	197,846
Total	318,181
Expenses charged to operations under operating lease agreements	$ 36,700	$ 30,600	$ 31,300
Period of most significant operating leases (in years)	77 years
Percentage of most significant operating leases	57.00%

COMMITMENTS (Details 2) $ in Thousands	Dec. 31, 2013 USD ($)
Amount of Commitment Expiration Per Period
Less Than 1 Year	$ 11,471
1-3 Years	3,078
Total Amounts Committed	14,549
Purchase obligations
Amount of Commitment Expiration Per Period
Less Than 1 Year	8,534
1-3 Years	3,009
Total Amounts Committed	11,543
Letters of credit and surety bonds
Amount of Commitment Expiration Per Period
Less Than 1 Year	2,937
1-3 Years	69
Total Amounts Committed	$ 3,006

CONTINGENCIES (Details)	12 Months Ended
CONTINGENCIES (Details)	Dec. 31, 2013 lawsuit
Contingencies Disclosure
Minimum number of lawsuits that could have material impact on the liquidity, results of operations, or financial condition	1

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash paid (received) during the year for:
Interest	$ 28,705	$ 5,214	$ 5,128
Income tax payments	112,087	43,316	42,094
Income tax refunds	$ (17,683)	$ (8,187)	$ (3,609)

RELATED PARTY TRANSACTIONS (Details)	Dec. 31, 2013
Related Party Transactions [Abstract]
Ownership interest held by each of the Company and Expedia in aircraft (as a percent)	50.00%
Ownership interest held by each of the Company and Expedia in an entity employing aircraft flight crew (as a percent)	50.00%

BENEFIT PLANS (Details) - USD ($) $ in Millions	12 Months Ended
BENEFIT PLANS (Details) - USD ($) $ in Millions	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Employee contribution limit per calendar year (as a percent of pre-tax earnings)	50.00%	50.00%
Employer contribution limit per calendar year (as a percent of compensation)	3.00%
UNITED STATES
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 6.5	$ 6.5	$ 5.0
All Other Countries [Member]
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 2.9	$ 2.3	$ 1.4

QUARTERLY RESULTS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	$ 3,022,987	$ 2,800,933	$ 2,059,444
Cost of revenue	222,574	248,856	272,822	255,849	267,918	262,275	237,304	223,300	1,000,101	990,797	753,889
Operating income	112,952	122,004	106,696	84,551	85,294	78,033	97,476	62,765	426,203	323,568	197,762
Earnings from continuing operations	78,829	91,721	58,540	52,709	44,408	46,185	48,101	31,153	281,799	169,847	175,569
Earnings (loss) from discontinued operations, net of tax	24	3,914	(1,068)	(944)	(2,470)	(5,624)	(4,641)	3,684	1,926	(9,051)	(3,992)
Net earnings	78,853	95,635	57,472	51,765	41,938	40,561	43,460	34,837	283,725	160,796	171,577
Net earnings (loss) attributable to IAC shareholders	$ 76,917	$ 96,940	$ 58,290	$ 53,637	$ 40,739	$ 40,717	$ 43,332	$ 34,478	$ 285,784	$ 159,266	$ 174,233
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations (in dollars per share)	$ 0.93	$ 1.12	$ 0.71	$ 0.65	$ 0.49	$ 0.52	$ 0.56	$ 0.37	$ 3.40	$ 1.95	$ 2.05
Diluted earnings per share from continuing operations (in dollars per share)	0.88	1.08	0.69	0.62	0.46	0.49	0.52	0.34	3.27	1.81	1.89
Basic earnings per share (in dollars per share)	0.93	1.17	0.70	0.64	0.46	0.46	0.50	0.42	3.42	1.85	2.01
Diluted earnings per share (in dollars per share)	$ 0.88	$ 1.13	$ 0.67	$ 0.61	$ 0.43	$ 0.43	$ 0.47	$ 0.38	$ 3.29	$ 1.71	$ 1.85

QUARTERLY RESULTS (UNAUDITED) (Details2) $ in Millions	3 Months Ended
QUARTERLY RESULTS (UNAUDITED) (Details2) $ in Millions	Jun. 30, 2012 USD ($)
The Newsweek/Daily Beast Company (United States)
Schedule of Equity Method Investments [Line Items]
Mark To Market Adjustment For Previously Held Equity Method Investment After-Tax	$ 16.2

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 1) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 1,100,444	$ 749,977	$ 704,153	$ 742,099
Marketable securities	6,004	20,604
Accounts receivable	207,408	229,830
Other current assets	161,530	156,339
Property and equipment, net	293,964	270,512
Goodwill	1,675,323	1,616,154	1,358,524
Intangible assets, net	445,336	482,904
Other non-current assets	164,685	118,230
TOTAL ASSETS	4,234,684	3,805,828
Accounts payable, trade	77,653	98,314
Long-term debt, net of current maturities	1,080,000	580,000
Income taxes payable	416,384	479,945
Other long-term liabilities	58,393	31,830
Redeemable noncontrolling interests	42,861	58,126
Total IAC shareholders' equity	1,686,736	1,655,728
Noncontrolling interests	42,665	51,907
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,234,684	3,805,828
IAC
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	782,022	501,075	545,222	0
Marketable securities	1,007	20,604
Accounts receivable	38	43
Other current assets	45,111	58,452
Intercompany receivables	0	0
Property and equipment, net	5,316	4,116
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	3,833,751	12,913,694
Other non-current assets	83,207	153,155
TOTAL ASSETS	4,750,452	13,651,139
Accounts payable, trade	4,310	4,366
Other current liabilities	41,623	74,214
Long-term debt, net of current maturities	1,000,000	500,000
Income taxes payable	383,926	440,110
Intercompany liabilities	1,416,453	10,759,104
Other long-term liabilities	217,404	217,617
Redeemable noncontrolling interests	0	0
Total IAC shareholders' equity	1,686,736	1,655,728
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,750,452	13,651,139
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0
Accounts receivable	135,651	145,375
Other current assets	76,572	55,002
Intercompany receivables	569,030	482,552
Property and equipment, net	221,386	196,240
Goodwill	1,180,159	1,190,949
Intangible assets, net	302,082	341,309
Investment in subsidiaries	782,840	608,656
Other non-current assets	15,521	16,557
TOTAL ASSETS	3,283,241	3,036,640
Accounts payable, trade	51,525	65,786
Other current liabilities	280,549	231,270
Long-term debt, net of current maturities	80,000	80,000
Income taxes payable	6,768	26,389
Intercompany liabilities	0	0
Other long-term liabilities	96,239	91,437
Redeemable noncontrolling interests	0	1,388
Total IAC shareholders' equity	2,768,160	2,540,370
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	3,283,241	3,036,640
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	318,422	248,902	158,931	742,099
Marketable securities	4,997	0
Accounts receivable	71,719	84,412
Other current assets	40,661	43,922
Intercompany receivables	847,423	10,276,552
Property and equipment, net	67,262	70,156
Goodwill	495,164	425,205
Intangible assets, net	143,254	141,595
Investment in subsidiaries	0	0
Other non-current assets	252,576	109,864
TOTAL ASSETS	2,241,478	11,400,608
Accounts payable, trade	21,818	28,162
Other current liabilities	187,072	222,743
Long-term debt, net of current maturities	0	0
Income taxes payable	25,690	13,446
Intercompany liabilities	0	0
Other long-term liabilities	72,941	45,632
Redeemable noncontrolling interests	42,861	56,738
Total IAC shareholders' equity	1,848,431	10,981,980
Noncontrolling interests	42,665	51,907
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,241,478	11,400,608
Total Eliminations
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0	0	0
Marketable securities	0	0
Accounts receivable	0	0
Other current assets	(814)	(1,037)
Intercompany receivables	(1,416,453)	(10,759,104)
Property and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	(4,616,591)	(13,522,350)
Other non-current assets	(6,629)	(68)
TOTAL ASSETS	(6,040,487)	(24,282,559)
Accounts payable, trade	0	0
Other current liabilities	0	(1,652)
Long-term debt, net of current maturities	0	0
Income taxes payable	0	0
Intercompany liabilities	(1,416,453)	(10,759,104)
Other long-term liabilities	(7,443)	547
Redeemable noncontrolling interests	0	0
Total IAC shareholders' equity	(4,616,591)	(13,522,350)
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	(6,040,487)	(24,282,559)
IAC Consolidated
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	1,100,444	749,977	$ 704,153	$ 742,099
Marketable securities	6,004	20,604
Accounts receivable	207,408	229,830
Other current assets	161,530	156,339
Intercompany receivables	0	0
Property and equipment, net	293,964	270,512
Goodwill	1,675,323	1,616,154
Intangible assets, net	445,336	482,904
Investment in subsidiaries	0	0
Other non-current assets	344,675	279,508
TOTAL ASSETS	4,234,684	3,805,828
Accounts payable, trade	77,653	98,314
Other current liabilities	509,244	526,575
Long-term debt, net of current maturities	1,080,000	580,000
Income taxes payable	416,384	479,945
Intercompany liabilities	0	0
Other long-term liabilities	379,141	355,233
Redeemable noncontrolling interests	42,861	58,126
Total IAC shareholders' equity	1,686,736	1,655,728
Noncontrolling interests	42,665	51,907
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 4,234,684	$ 3,805,828

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Income Statements, Captions [Line Items]
Revenue	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 765,251	$ 714,470	$ 680,612	$ 640,600	$ 3,022,987	$ 2,800,933	$ 2,059,444
Cost of revenue	222,574	248,856	272,822	255,849	267,918	262,275	237,304	223,300	1,000,101	990,797	753,889
Selling and marketing expense									964,131	894,545	617,198
General and administrative expense									372,470	386,088	321,062
Product development expense									141,330	117,683	90,757
Depreciation									58,909	52,481	56,719
Amortization of intangibles									59,843	35,771	22,057
Total costs and expenses									2,596,784	2,477,365	1,861,682
Operating income	112,952	122,004	106,696	84,551	85,294	78,033	97,476	62,765	426,203	323,568	197,762
Equity in losses of unconsolidated affiliates									(6,615)	(25,345)	(36,300)
Interest expense									(33,596)	(6,149)	(5,430)
Other income (expense), net									30,309	(3,012)	15,490
Earnings from continuing operations before income taxes									416,301	289,062	171,522
Income tax (provision) benefit									(134,502)	(119,215)	4,047
Earnings from continuing operations	78,829	91,721	58,540	52,709	44,408	46,185	48,101	31,153	281,799	169,847	175,569
Earnings (loss) from discontinued operations, net of tax									1,926	(9,051)	(3,992)
Net earnings	78,853	95,635	57,472	51,765	41,938	40,561	43,460	34,837	283,725	160,796	171,577
Net loss (earnings) attributable to noncontrolling interests									2,059	(1,530)	2,656
Net earnings attributable to IAC shareholders	$ 76,917	$ 96,940	$ 58,290	$ 53,637	$ 40,739	$ 40,717	$ 43,332	$ 34,478	285,784	159,266	174,233
Comprehensive income attributable to IAC shareholders									304,907	139,540	144,244
IAC
Condensed Income Statements, Captions [Line Items]
Revenue									0	0	413
Cost of revenue									2,456	5,194	4,763
Selling and marketing expense									2,563	4,081	4,385
General and administrative expense									97,025	121,919	120,908
Product development expense									4,685	5,611	7,299
Depreciation									1,386	832	799
Amortization of intangibles									0	0	0
Total costs and expenses									108,115	137,637	138,154
Operating income									(108,115)	(137,637)	(137,741)
Equity in losses of unconsolidated affiliates									439,925	309,639	696,250
Interest expense									(29,417)	(1,835)	(1,111)
Other income (expense), net									(35,331)	(82,900)	(732,588)
Earnings from continuing operations before income taxes									267,062	87,267	(175,190)
Income tax (provision) benefit									16,796	81,050	353,415
Earnings from continuing operations									283,858	168,317	178,225
Earnings (loss) from discontinued operations, net of tax									1,926	(9,051)	(3,992)
Net earnings									285,784	159,266	174,233
Net loss (earnings) attributable to noncontrolling interests									0	0	0
Net earnings attributable to IAC shareholders									285,784	159,266	174,233
Comprehensive income attributable to IAC shareholders									304,907	139,540	144,244
Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Revenue									2,183,969	1,986,527	1,552,508
Cost of revenue									597,350	594,631	493,480
Selling and marketing expense									768,270	669,448	500,118
General and administrative expense									167,795	155,123	136,511
Product development expense									100,734	83,008	70,219
Depreciation									38,938	35,544	44,940
Amortization of intangibles									40,277	10,958	3,593
Total costs and expenses									1,713,364	1,548,712	1,248,861
Operating income									470,605	437,815	303,647
Equity in losses of unconsolidated affiliates									62,402	37,866	29,607
Interest expense									(3,979)	(4,174)	(4,259)
Other income (expense), net									(35,040)	(3,733)	2,689
Earnings from continuing operations before income taxes									493,988	467,774	331,684
Income tax (provision) benefit									(156,170)	(146,333)	(126,196)
Earnings from continuing operations									337,818	321,441	205,488
Earnings (loss) from discontinued operations, net of tax									0	0	0
Net earnings									337,818	321,441	205,488
Net loss (earnings) attributable to noncontrolling interests									411	206	60
Net earnings attributable to IAC shareholders									338,229	321,647	205,548
Comprehensive income attributable to IAC shareholders									339,094	322,418	205,895
Non-Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Revenue									843,133	820,759	509,270
Cost of revenue									403,155	395,877	256,800
Selling and marketing expense									194,431	222,481	114,310
General and administrative expense									107,772	109,029	63,621
Product development expense									35,911	29,064	13,239
Depreciation									18,585	16,105	10,980
Amortization of intangibles									19,566	24,813	18,464
Total costs and expenses									779,420	797,369	477,414
Operating income									63,713	23,390	31,856
Equity in losses of unconsolidated affiliates									(303)	(22,548)	(32,866)
Interest expense									(200)	(140)	(60)
Other income (expense), net									100,680	83,621	745,389
Earnings from continuing operations before income taxes									163,890	84,323	744,319
Income tax (provision) benefit									4,872	(53,932)	(223,172)
Earnings from continuing operations									168,762	30,391	521,147
Earnings (loss) from discontinued operations, net of tax									(39)	842	4,877
Net earnings									168,723	31,233	526,024
Net loss (earnings) attributable to noncontrolling interests									1,648	(1,736)	2,596
Net earnings attributable to IAC shareholders									170,371	29,497	528,620
Comprehensive income attributable to IAC shareholders									181,070	29,622	484,333
Total Eliminations
Condensed Income Statements, Captions [Line Items]
Revenue									(4,115)	(6,353)	(2,747)
Cost of revenue									(2,860)	(4,905)	(1,154)
Selling and marketing expense									(1,133)	(1,465)	(1,615)
General and administrative expense									(122)	17	22
Product development expense									0	0	0
Depreciation									0	0	0
Amortization of intangibles									0	0	0
Total costs and expenses									(4,115)	(6,353)	(2,747)
Operating income									0	0	0
Equity in losses of unconsolidated affiliates									(508,639)	(350,302)	(729,291)
Interest expense									0	0	0
Other income (expense), net									0	0	0
Earnings from continuing operations before income taxes									(508,639)	(350,302)	(729,291)
Income tax (provision) benefit									0	0	0
Earnings from continuing operations									(508,639)	(350,302)	(729,291)
Earnings (loss) from discontinued operations, net of tax									39	(842)	(4,877)
Net earnings									(508,600)	(351,144)	(734,168)
Net loss (earnings) attributable to noncontrolling interests									0	0	0
Net earnings attributable to IAC shareholders									(508,600)	(351,144)	(734,168)
Comprehensive income attributable to IAC shareholders									(520,164)	(352,040)	(690,228)
IAC Consolidated
Condensed Income Statements, Captions [Line Items]
Revenue									3,022,987	2,800,933	2,059,444
Cost of revenue									1,000,101	990,797	753,889
Selling and marketing expense									964,131	894,545	617,198
General and administrative expense									372,470	386,088	321,062
Product development expense									141,330	117,683	90,757
Depreciation									58,909	52,481	56,719
Amortization of intangibles									59,843	35,771	22,057
Total costs and expenses									2,596,784	2,477,365	1,861,682
Operating income									426,203	323,568	197,762
Equity in losses of unconsolidated affiliates									(6,615)	(25,345)	(36,300)
Interest expense									(33,596)	(6,149)	(5,430)
Other income (expense), net									30,309	(3,012)	15,490
Earnings from continuing operations before income taxes									416,301	289,062	171,522
Income tax (provision) benefit									(134,502)	(119,215)	4,047
Earnings from continuing operations									281,799	169,847	175,569
Earnings (loss) from discontinued operations, net of tax									1,926	(9,051)	(3,992)
Net earnings									283,725	160,796	171,577
Net loss (earnings) attributable to noncontrolling interests									2,059	(1,530)	2,656
Net earnings attributable to IAC shareholders									285,784	159,266	174,233
Comprehensive income attributable to IAC shareholders									$ 304,907	$ 139,540	$ 144,244

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 3) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	$ 410,961	$ 354,527	$ 372,386
Acquisitions, net of cash acquired	(40,690)	(411,035)	(278,469)
Capital expenditures	(80,311)	(51,201)	(39,954)
Proceeds from maturities and sales of marketable debt securities	12,502	195,501	584,935
Proceeds from sales of long-term investments	69,968	14,194	15,214
Purchases of long-term investments	(51,080)	(36,094)	(90,245)
Other, net	9,594	(9,501)	(12,697)
Net cash used in investing activities attributable to continuing operations	(80,017)	(352,088)	(25,186)
Proceeds from issuance of long-term debt	500,000	500,000
Principal payments on long-term debt	(15,844)	0	0
Purchase of treasury stock	(264,214)	(691,830)	(507,765)
Dividends	(79,189)	(68,163)	(10,668)
Issuance of common stock, net of withholding taxes	(5,077)	262,841	132,785
Excess tax benefits from stock-based awards	32,891	57,101	22,166
Purchase of noncontrolling Interests	(67,947)	(4,891)	(3,843)
Purchases of marketable debt securities		(53,952)	(203,970)
Funds transferred to escrow for Meetic tender offer	(71,512)	0	0
Debt issuance Costs	(7,399)	(11,001)	0
Other, net	(3,787)	244	(4,908)
Net cash provided by (used in) financing activities attributable to continuing operations	17,922	44,301	(372,233)
Total cash used in continuing operations	348,866	46,740	(25,033)
Total cash used in discontinued operations	(1,877)	(3,472)	(8,417)
Effect of exchange rate changes on cash and cash equivalents	3,478	2,556	(4,496)
Net increase (decrease) in cash and cash equivalents	350,467	45,824	(37,946)
Cash and cash equivalents at beginning of period	749,977	704,153	742,099
Cash and cash equivalents at end of period	1,100,444	749,977	704,153
IAC
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	(95,081)	(116,353)	(75,300)
Acquisitions, net of cash acquired	0	(35,159)	0
Capital expenditures	(1,387)	(3,969)	(798)
Proceeds from maturities and sales of marketable debt securities	12,502	195,501	267,635
Proceeds from sales of long-term investments	7,839	14,194	10,214
Purchases of long-term investments	(17,814)	(27,187)	(35,263)
Other, net	0	(351)	0
Net cash used in investing activities attributable to continuing operations	1,140	89,077	167,548
Proceeds from issuance of long-term debt	500,000	500,000
Principal payments on long-term debt	(15,844)
Purchase of treasury stock	(264,214)	(691,830)	(507,765)
Dividends	(79,189)	(68,163)	(10,668)
Issuance of common stock, net of withholding taxes	(5,077)	262,841	132,785
Excess tax benefits from stock-based awards	32,081	52,209	22,166
Purchase of noncontrolling Interests	0	(1,936)	(3,843)
Purchases of marketable debt securities		(53,952)	(74,240)
Funds transferred to escrow for Meetic tender offer	0
Debt issuance Costs	(7,399)	(11,001)
Intercompany	216,359	(55,020)	824,194
Other, net
Net cash provided by (used in) financing activities attributable to continuing operations	376,717	(12,900)	456,869
Total cash used in continuing operations	282,776	(40,176)	549,117
Total cash used in discontinued operations	(1,829)	(3,971)	(7,166)
Effect of exchange rate changes on cash and cash equivalents	0	0	3,271
Net increase (decrease) in cash and cash equivalents	280,947	(44,147)	545,222
Cash and cash equivalents at beginning of period	501,075	545,222	0
Cash and cash equivalents at end of period	782,022	501,075	545,222
Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	537,116	453,692	367,719
Acquisitions, net of cash acquired	(6,638)	(341,963)	(80,998)
Capital expenditures	(63,931)	(29,550)	(29,542)
Proceeds from maturities and sales of marketable debt securities	0	0	0
Proceeds from sales of long-term investments	50,850	0	0
Purchases of long-term investments	0	(724)	(51,008)
Other, net	(1,725)	117	1,886
Net cash used in investing activities attributable to continuing operations	(21,444)	(372,120)	(159,662)
Proceeds from issuance of long-term debt
Principal payments on long-term debt	0
Purchase of treasury stock
Dividends
Issuance of common stock, net of withholding taxes
Excess tax benefits from stock-based awards		4,892
Purchase of noncontrolling Interests	0	0	0
Purchases of marketable debt securities		0	0
Funds transferred to escrow for Meetic tender offer	0
Debt issuance Costs	0	0
Intercompany	(514,464)	(86,446)	(207,950)
Other, net	(1,225)		(249)
Net cash provided by (used in) financing activities attributable to continuing operations	(515,689)	(81,554)	(208,199)
Total cash used in continuing operations	(17)	18	(142)
Total cash used in discontinued operations
Effect of exchange rate changes on cash and cash equivalents	17	(18)	142
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	0	0	0
Non-Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	(31,074)	17,188	79,967
Acquisitions, net of cash acquired	(34,052)	(33,913)	(197,471)
Capital expenditures	(14,993)	(17,682)	(9,614)
Proceeds from maturities and sales of marketable debt securities	0	0	317,300
Proceeds from sales of long-term investments	11,279	0	5,000
Purchases of long-term investments	(33,266)	(8,183)	(3,974)
Other, net	11,319	(9,267)	(14,583)
Net cash used in investing activities attributable to continuing operations	(59,713)	(69,045)	(33,072)
Proceeds from issuance of long-term debt
Principal payments on long-term debt	0
Purchase of treasury stock
Dividends
Issuance of common stock, net of withholding taxes
Excess tax benefits from stock-based awards	810
Purchase of noncontrolling Interests	(67,947)	(2,955)	0
Purchases of marketable debt securities		0	(129,730)
Funds transferred to escrow for Meetic tender offer	(71,512)
Debt issuance Costs	0	0
Intercompany	298,105	141,466	(616,244)
Other, net	(2,562)	244	(4,659)
Net cash provided by (used in) financing activities attributable to continuing operations	156,894	138,755	(620,903)
Total cash used in continuing operations	66,107	86,898	(574,008)
Total cash used in discontinued operations	(48)	499	(1,251)
Effect of exchange rate changes on cash and cash equivalents	3,461	2,574	(7,909)
Net increase (decrease) in cash and cash equivalents	69,520	89,971	(583,168)
Cash and cash equivalents at beginning of period	248,902	158,931	742,099
Cash and cash equivalents at end of period	318,422	248,902	158,931
Total Eliminations
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	0	0	0
Acquisitions, net of cash acquired	0	0	0
Capital expenditures	0	0	0
Proceeds from maturities and sales of marketable debt securities	0	0	0
Proceeds from sales of long-term investments	0	0	0
Purchases of long-term investments	0	0	0
Other, net	0	0	0
Net cash used in investing activities attributable to continuing operations	0	0	0
Proceeds from issuance of long-term debt	0	0
Principal payments on long-term debt	0
Purchase of treasury stock	0	0	0
Dividends	0	0	0
Issuance of common stock, net of withholding taxes	0	0	0
Excess tax benefits from stock-based awards	0	0	0
Purchase of noncontrolling Interests	0	0	0
Purchases of marketable debt securities		0	0
Funds transferred to escrow for Meetic tender offer	0
Debt issuance Costs	0	0
Intercompany	0	0	0
Other, net	0	0	0
Net cash provided by (used in) financing activities attributable to continuing operations	0	0	0
Total cash used in continuing operations	0	0	0
Total cash used in discontinued operations	0	0	0
Effect of exchange rate changes on cash and cash equivalents	0	0	0
Net increase (decrease) in cash and cash equivalents	0	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	0	0	0
IAC Consolidated
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	410,961	354,527	372,386
Acquisitions, net of cash acquired	(40,690)	(411,035)	(278,469)
Capital expenditures	(80,311)	(51,201)	(39,954)
Proceeds from maturities and sales of marketable debt securities	12,502	195,501	584,935
Proceeds from sales of long-term investments	69,968	14,194	15,214
Purchases of long-term investments	(51,080)	(36,094)	(90,245)
Other, net	9,594	(9,501)	(12,697)
Net cash used in investing activities attributable to continuing operations	(80,017)	(352,088)	(25,186)
Proceeds from issuance of long-term debt	500,000	500,000
Principal payments on long-term debt	(15,844)
Purchase of treasury stock	(264,214)	(691,830)	(507,765)
Dividends	(79,189)	(68,163)	(10,668)
Issuance of common stock, net of withholding taxes	(5,077)	262,841	132,785
Excess tax benefits from stock-based awards	32,891	57,101	22,166
Purchase of noncontrolling Interests	(67,947)	(4,891)	(3,843)
Purchases of marketable debt securities		(53,952)	(203,970)
Funds transferred to escrow for Meetic tender offer	(71,512)
Debt issuance Costs	(7,399)	(11,001)
Intercompany	0	0	0
Other, net	(3,787)	244	(4,908)
Net cash provided by (used in) financing activities attributable to continuing operations	17,922	44,301	(372,233)
Total cash used in continuing operations	348,866	46,740	(25,033)
Total cash used in discontinued operations	(1,877)	(3,472)	(8,417)
Effect of exchange rate changes on cash and cash equivalents	3,478	2,556	(4,496)
Net increase (decrease) in cash and cash equivalents	350,467	45,824	(37,946)
Cash and cash equivalents at beginning of period	749,977	704,153	742,099
Cash and cash equivalents at end of period	$ 1,100,444	$ 749,977	$ 704,153

Schedule II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Allowance for doubtful accounts and revenue reserves
Description
Balance at Beginning of Period	$ 8,775	$ 7,309	$ 8,848
Charges to Earnings	12,275	12,237	8,898
Charges to Other Accounts	564	654	(329)
Deductions	13,074	11,425	10,108
Balance at End of Period	8,540	8,775	7,309
Magazine publishing allowance for newsstand returns
Description
Balance at Beginning of Period	2,313
Charges to Earnings	164	10,426
Charges to Other Accounts	45	33
Deductions	2,522	8,146
Balance at End of Period	0	2,313
Sales returns accrual
Description
Balance at Beginning of Period	1,244	1,020	913
Charges to Earnings	19,176	17,728	16,573
Charges to Other Accounts	0	0	0
Deductions	19,212	17,504	16,466
Balance at End of Period	1,208	1,244	1,020
Deferred tax valuation allowance
Description
Balance at Beginning of Period	60,783	45,084	40,266
Charges to Earnings	8,864	9,320	5,732
Charges to Other Accounts	(7,294)	6,379	(914)
Deductions	0	0	0
Balance at End of Period	62,353	60,783	45,084
Other reserves
Description
Balance at Beginning of Period	1,925	2,119	1,555
Balance at End of Period	$ 2,518	$ 1,925	$ 2,119

Label	Element	Value
Warrants and Rights Outstanding	us-gaap_WarrantsAndRightsOutstanding