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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2014	Jan. 30, 2015	Jun. 30, 2014
Entity Registrant Name	IAC/INTERACTIVECORP
Entity Central Index Key	0000891103
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 5,330,631,790
Common stock
Entity Common Stock, Shares Outstanding		78,362,828
Class B convertible common stock
Entity Common Stock, Shares Outstanding		5,789,499

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
ASSETS
Cash and cash equivalents	$ 990,405	$ 1,100,444
Marketable securities	160,648	6,004
Accounts receivable, net of allowance of $12,437 and $8,540, respectively	236,086	207,408
Other current assets	166,742	161,530
Total current assets	1,553,881	1,475,386
Property and equipment, net	302,459	293,964
Goodwill	1,754,926	1,675,323
Intangible assets, net	491,936	445,336
Long-term investments	114,983	179,990
Other non-current assets	56,693	164,685
TOTAL ASSETS	4,274,878	4,234,684
LIABILITIES:
Accounts payable, trade	81,163	77,653
Deferred revenue	194,988	158,206
Accrued Liabilities, Current	397,803	351,038
Total current liabilities	673,954	586,897
Total long-term debt	1,080,000	1,080,000
Income taxes payable	32,635	416,384
Deferred income taxes	409,529	320,748
Other long-term liabilities	45,191	58,393
Redeemable noncontrolling interests	40,427	42,861
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Additional paid-in capital	11,415,617	11,562,567
Retained earnings (accumulated deficit)	325,118	(32,735)
Accumulated other comprehensive loss	(87,700)	(13,046)
Treasury stock 184,182,001 and 184,945,527 shares, respectively	(9,661,350)	(9,830,317)
Total IAC shareholders' equity	1,991,953	1,686,736
Noncontrolling interests	1,189	42,665
Total shareholders' equity	1,993,142	1,729,401
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,274,878	4,234,684
Common stock
SHAREHOLDERS' EQUITY:
Common stock	252	251
Class B convertible common stock
SHAREHOLDERS' EQUITY:
Common stock	$ 16	$ 16

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Accounts receivable, allowance (in dollars)	$ 12,437	$ 8,540
Treasury stock, shares	184,182,001	184,945,527
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	252,170,058	250,982,079
Common stock, outstanding shares	78,356,057	76,404,552
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, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue	$ 3,109,547	$ 3,022,987	$ 2,800,933
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	883,176	1,003,721	991,688
Selling and marketing expense	1,124,437	956,410	894,438
General and administrative expense	443,610	378,142	386,461
Product development expense	160,515	139,759	116,526
Depreciation	61,156	58,909	52,481
Amortization of intangibles	57,926	59,843	35,771
Total operating costs and expenses	2,730,820	2,596,784	2,477,365
Operating income	378,727	426,203	323,568
Equity in losses of unconsolidated affiliates	(9,697)	(6,615)	(25,345)
Interest expense	(56,314)	(33,596)	(6,149)
Other (expense) income, net	(42,787)	30,309	(3,012)
Earnings from continuing operations before income taxes	269,929	416,301	289,062
Income tax provision	(35,372)	(134,502)	(119,215)
Earnings from continuing operations	234,557	281,799	169,847
Earnings (loss) from discontinued operations, net of tax	174,673	1,926	(9,051)
Net earnings	409,230	283,725	160,796
Net loss (earnings) attributable to noncontrolling interests	5,643	2,059	(1,530)
Net earnings attributable to IAC shareholders	$ 414,873	$ 285,784	$ 159,266
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations (in dollars per share)	$ 2.88	$ 3.40	$ 1.95
Diluted earnings per share from continuing operations (in dollars per share)	2.71	3.27	1.81
Basic earnings per share (in dollars per share)	4.98	3.42	1.85
Diluted earnings per share (in dollars per share)	4.68	3.29	1.71
Dividends declared per share (in dollars per share)	$ 1.16	$ 0.96	$ 0.72
Non-cash compensation expense by function:
Total non-cash compensation expense	$ 59,634	$ 53,005	$ 85,625
Cost of revenue
Non-cash compensation expense by function:
Total non-cash compensation expense	949	2,863	6,219
Selling and marketing expense
Non-cash compensation expense by function:
Total non-cash compensation expense	2,144	2,813	4,760
General and administrative expense
Non-cash compensation expense by function:
Total non-cash compensation expense	49,862	42,487	68,640
Product development expense
Non-cash compensation expense by function:
Total non-cash compensation expense	$ 6,679	$ 4,842	$ 6,006

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Comprehensive Income [Abstract]
Net earnings	$ 409,230	$ 283,725	$ 160,796
Other comprehensive (loss) income, net of tax:
Change in foreign currency translation adjustment	(66,874)	7,353	712
Change in unrealized gains and losses of available-for-sale securities (net of tax benefits of $1,852, $3,050 and $3,981 in 2014, 2013 and 2012, respectively)	(8,591)	15,442	(19,827)
Total other comprehensive (loss) income	(75,465)	22,795	(19,115)
Comprehensive income	333,765	306,520	141,681
Comprehensive loss (income) attributable to noncontrolling interests	6,454	(1,613)	(2,141)
Comprehensive income attributable to IAC shareholders	$ 340,219	$ 304,907	$ 139,540

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Statement of Comprehensive Income [Abstract]
Tax benefit of change in unrealized gains and losses on available-for-sale securities	$ 1,852	$ 3,050	$ 3,981

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) Retained Earnings	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Balance at the beginning 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
Balance at the beginning of the period (in shares) at Dec. 31, 2011				234,101	16,157
Redeemable noncontrolling interests, balance at the beginning of the period at Dec. 31, 2011		$ 50,349
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings for the year	161,914		159,266				159,266			2,648
Redeemable noncontrolling interests, net (loss) earnings for the year		(1,118)
Other comprehensive (loss) income, net of tax	(19,322)		(19,726)					(19,726)		404
Redeemable noncontrolling interests, other comprehensive (loss) income, net of tax		207
Non-cash compensation expense	85,625		82,807	$ 0	$ 0	82,807	0	0	0	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)			0
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 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 exercise of warrants	284,111		284,111	$ 12		284,099
Issuance of common stock upon exercise of warrants (in shares)				11,728
Dividends	(68,901)		(68,901)			(68,901)	0
Purchase of treasury stock	(716,072)		(716,072)						(716,072)
Purchase of redeemable noncontrolling interests		(2,955)
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value	(4,275)	4,275	(4,275)			(4,275)				0
Transfer from noncontrolling interests to redeemable noncontrolling interests	(10,049)	10,049								(10,049)
Other	995									995
Redeemable noncontrolling interests, other		(2,681)
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
Redeemable noncontrolling interests, balance at the end of the period at Dec. 31, 2012		58,126
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings for the year	286,989		285,784				285,784			1,205
Redeemable noncontrolling interests, net (loss) earnings for the year		(3,264)
Other comprehensive (loss) income, net of tax	20,490		19,123					19,123		1,367
Redeemable noncontrolling interests, other comprehensive (loss) income, net of tax		2,305
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 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)	0
Purchase of treasury stock	(229,101)	0	(229,101)		$ 0				(229,101)
Purchase of redeemable noncontrolling interests	(12,371)	(55,576)								(12,371)
Adjustment of redeemable noncontrolling interests and 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	(3,007)		(3,007)			(3,007)				0
Redeemable noncontrolling interests, other		(2,242)
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
Redeemable noncontrolling interests, balance at the end of the period at Dec. 31, 2013	42,861	42,861
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings for the year	414,873		414,873				414,873			0
Redeemable noncontrolling interests, net (loss) earnings for the year		(5,643)
Other comprehensive (loss) income, net of tax	(74,551)		(74,654)					(74,654)		103
Redeemable noncontrolling interests, other comprehensive (loss) income, net of tax		(914)
Non-cash compensation expense	59,076	558	59,362			59,362				(286)
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes	1,628		1,628	$ 1		(167,340)			168,967
Issuance of common stock upon exercise of stock options, vesting of restricted stock units and other, net of withholding taxes (in shares)				1,188
Income tax benefit related to the exercise of stock options, vesting of restricted stock units and other	37,451		37,451			37,451
Dividends	(96,577)		(96,577)			(39,557)	(57,020)
Noncontrolling interests related to acquisitions		17,886
Purchase of redeemable noncontrolling interests	(50,662)	(41,743)								(50,662)
Adjustment of redeemable noncontrolling interests and noncontrolling interests to fair value	(27,750)	27,750	(37,119)			(37,119)				9,369
Other	(253)		(253)			(253)
Redeemable noncontrolling interests, other		(328)
Balance at the end of the period (in shares) at Dec. 31, 2014				252,170	16,157
Balance at the end of the period at Dec. 31, 2014	1,993,142		$ 1,991,953	$ 252	$ 16	$ 11,415,617	$ 325,118	$ (87,700)	$ (9,661,350)	$ 1,189
Redeemable noncontrolling interests, balance at the end of the period at Dec. 31, 2014	$ 40,427	$ 40,427

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities attributable to continuing operations:
Net earnings	$ 409,230	$ 283,725	$ 160,796
Less: earnings (loss) from discontinued operations, net of tax	174,673	1,926	(9,051)
Earnings from continuing operations	234,557	281,799	169,847
Adjustments to reconcile earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:
Non-cash compensation expense	59,634	53,005	85,625
Depreciation	61,156	58,909	52,481
Amortization of intangibles	57,926	59,843	35,771
Excess Tax Benefit from Share-based Compensation	(44,957)	(32,891)	(57,101)
Deferred income taxes	76,869	(9,096)	37,076
Acquisition-related contingent consideration fair value adjustments	(13,367)	343	0
Impairment of long-term investments	66,601	5,268	8,685
Equity in losses of unconsolidated affiliates	9,697	6,615	25,345
Gain on sales of long-term investments, assets and a business	(21,946)	(50,608)	(3,576)
Changes in assets and liabilities, net of effects of acquisitions:
Accounts receivable	(19,918)	10,421	(30,991)
Other assets	(3,606)	(34,632)	(22,991)
Accounts payable and other current liabilities	5,206	(766)	(14,384)
Income taxes payable	(94,492)	49,191	47,010
Deferred revenue	30,142	(5,841)	1,864
Other, net	20,546	19,401	19,866
Net cash provided by operating activities attributable to continuing operations	424,048	410,961	354,527
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	(259,391)	(40,434)	(400,254)
Capital expenditures	(57,233)	(80,311)	(51,201)
Proceeds from maturities and sales of marketable debt securities	21,644	12,502	195,501
Purchases of marketable debt securities	(175,826)		(53,952)
Proceeds from sales of long-term investments, assets and a business	58,388	83,091	14,616
Purchases of long-term investments	(24,334)	(51,080)	(36,094)
Other, net	(3,042)	(3,529)	(9,923)
Net cash used in investing activities attributable to continuing operations	(439,794)	(79,761)	(341,307)
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	0	(15,844)	0
Purchase of treasury stock		(264,214)	(691,830)
Dividends	(97,338)	(79,189)	(68,163)
Proceeds from Issuance or Sale of Equity	1,609	(5,077)	262,841
Excess tax benefits from stock-based awards	44,957	32,891	57,101
Purchase of noncontrolling Interests	(33,165)	(67,947)	(4,891)
Funds returned from (transferred to) escrow for Meetic tender offer	12,354	(71,512)	0
Acquisition-related contingent consideration payments	(8,109)	(256)	(10,781)
Debt issuance Costs	(383)	(7,399)	(11,001)
Other, net	(905)	(3,787)	244
Net cash (used in) provided by financing activities attributable to continuing operations	(80,980)	17,666	33,520
Total cash (used in) provided by continuing operations	(96,726)	348,866	46,740
Total cash used in discontinued operations	(145)	(1,877)	(3,472)
Effect of exchange rate changes on cash and cash equivalents	(13,168)	3,478	2,556
Net (decrease) increase in cash and cash equivalents	(110,039)	350,467	45,824
Cash and cash equivalents at beginning of period	1,100,444	749,977	704,153
Cash and cash equivalents at end of period	$ 990,405	$ 1,100,444	$ 749,977

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATION IAC is a leading media and Internet company. The Company is organized into four segments: The Match Group, which consists of dating, education and fitness businesses with brands such as Match, OkCupid, Tinder, The Princeton Review and DailyBurn; Search & Applications, which includes brands such as About.com, Ask.com, Dictionary.com and Investopedia; Media, which includes businesses such as Vimeo, Electus, The Daily Beast and CollegeHumor; and eCommerce, which includes HomeAdvisor and ShoeBuy. IAC's brands and products are among the most recognized in the world, reaching users in over 200 countries. All references to "IAC," the "Company," "we," "our" or "us" in this report are to IAC/InterActiveCorp. Search & Applications Our Search & Applications segment consists of: Websites, including Ask.com, About.com, CityGrid, Dictionary.com, Investopedia, PriceRunner and Ask.fm, through which we provide search services, content and other services; and Applications, including our direct-to-consumer downloadable applications operations ("B2C"), our partnership operations ("B2B"), SlimWare and Apalon. The Match Group The Match Group segment consists of our North America dating businesses (which include Match, Chemistry, People Media, OkCupid, Tinder and other dating businesses operating within the United States and Canada), our International dating businesses (which include Meetic, Tinder and all other dating businesses operating outside of the United States and Canada) and our non-dating businesses, The Princeton Review, Tutor.com and DailyBurn. 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. The Match Group's non-dating businesses consist of The Princeton Review and Tutor.com, which together provide a variety of educational services including in-person and online test preparation and tutoring, as well as DailyBurn, a health and fitness property that provides streaming fitness and workout videos across a variety of platforms, including iOS, Android, Xbox and Internet-enabled television platforms. Media Our Media segment consists primarily of Vimeo, Electus and The Daily Beast. Vimeo operates a global video sharing platform for creators and their audiences. Vimeo offers video creators simple, professional-grade tools to share, distribute and monetize content online, and provides viewers with a clutter-free environment to watch content across a variety of Internet-enabled 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 and WatchLOUD.com; YouTube channels WatchLOUD, Nuevon and Hungry; and Big Breakfast (a production company). The Daily 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 in the United States. eCommerce Our eCommerce segment consists principally of HomeAdvisor and ShoeBuy. HomeAdvisor is a leading online marketplace for matching consumers with home services professionals in the United States, as well as in France and the Netherlands under various brands. ShoeBuy is a leading Internet retailer of footwear and related apparel and accessories.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP").

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, which are not in the form of common stock or in-substance common stock, are also accounted for using the cost method. 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 utilizes cash and the investee's ability to obtain additional financing to achieve its business plan; the need for changes to the investee's existing business model due to changing business and regulatory 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 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 liabilities for uncertain tax positions; 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 display advertisements appearing on its websites and to a lesser extent, 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 basis and when a user submits a search query and then 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 the fee charged to the advertiser 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 due to the efforts of a third-party distributor, the Company recognizes the amount due from Google as revenue and records the revenue share or other payment obligation to the third-party distributor as traffic acquisition costs.

Search & Applications also generates revenue from subscription fees, which is recognized over the terms of the applicable subscriptions (which range from one to two years) and from sales of apps and in-app purchases, which is recognized at the time of the sale.

The Match Group

Revenue of the dating businesses is derived principally 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 the dating businesses is $117.9 million and $116.5 million at December 31, 2014 and 2013, respectively. The dating businesses also earn revenue from online advertising, which is recognized when an ad is displayed, and the purchase of add-on or premium features, which is recognized based on usage.

The Princeton Review and Tutor's revenue consists primarily of fees received for in-person and online test preparation classes, access to online test preparation materials and individual tutoring services. Fees from classes and access to online materials are recognized over the period of the course and the period of the online access, respectively. Tutoring fees are generally collected in the form of subscription fees that entitle the subscriber to a certain number of tutoring sessions over a certain period of time. These fees are recognized over the term of the subscription based on usage.

DailyBurn's revenue consists primarily of subscription fee revenue, which is recognized over the terms for the applicable subscriptions, which range from one to twelve months.

Media

Revenue of businesses included in this segment is generated primarily through media production, subscriptions and advertising. Media production revenue is recognized when the production is available for the customer to broadcast or exhibit, subscription fee revenue is recognized over the terms of the applicable subscriptions, which are one month or one year, and advertising revenue is recognized when an ad is displayed or over the period earned.

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 terms of the memberships, which are one month, three months, or one year. HomeAdvisor's website hosting revenue is deferred and recognized over the period of the hosting agreement.

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 commercial paper rated A2/P2 or better and AAA rated money market funds. Internationally, cash equivalents primarily consist of AAA rated money market funds and time deposits.

Marketable Securities

At December 31, 2014, marketable securities consist of short-to-medium-term debt securities issued by investment grade corporate issuers and an equity security. 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.

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, 2014, 2013 and 2012, revenue earned from Google is $1.4 billion, $1.5 billion and $1.4 billion, respectively. This revenue is earned by the businesses comprising the Search & Applications segment. Accounts receivable related to revenue earned from Google totaled $118.7 million and $112.3 million at December 31, 2014 and 2013, 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.

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 12 Years

The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation 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. The net book value of capitalized internal use software is $36.9 million and $30.9 million at December 31, 2014 and 2013, respectively.

Business Combinations

The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The fair value of these intangible assets is based on detailed valuations that use information and assumptions provided by management. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill.

In connection with some business combinations, the Company has entered into contingent consideration arrangements that are determined to be part of the purchase price. Each of these arrangements are recorded at its fair value at the time of the acquisition and reflected at current fair value for each subsequent reporting period thereafter until settled. The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company generally determines the fair value of contingent consideration using probability-weighted analyses over the period in which the obligation is expected to be settled, and, to the extent the arrangement is long-term in nature, applies a discount rate that appropriately captures the risk associated with the obligation. Significant changes in forecasted earnings or operating metrics would result in a significantly higher or lower fair value measurement. Determining fair value is inherently difficult and subjective and can have a material impact on our consolidated financial statements. The changes in the remeasured fair value of the contingent consideration arrangements each reporting period are recognized in “General and administrative expense” in the accompanying consolidated statement of operations. See Note 7 for a discussion of contingent consideration arrangements.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill acquired in business combinations is assigned to the reporting unit(s) that is 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.

There were no material impairment charges recorded in the three year period ended December 31, 2014. At October 1, 2014, the date of our most recent annual impairment assessment, the fair value of the Company's reporting units exceed their carrying values. The fair value of the Search & Applications reporting unit currently exceeds its carrying value by approximately 15%. If operating results vary significantly from anticipated results, future, potentially material, impairments of goodwill and/or indefinite-lived intangible assets could occur. To illustrate the magnitude of a potential impairment charge relative to future changes in estimated fair value, had the estimated fair value of Search & Applications been hypothetically lower by 20% as of October 1, 2014, the carrying value of Search & Applications would have exceeded its fair value by approximately $100 million.

The Company has 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 has 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 both an income approach based on discounted cash flows ("DCF") and a market approach based on a multiple of earnings. Determining fair value requires the exercise of significant judgment with respect to several items, including 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 19% in 2014 and 13% to 25% in 2013.

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 20% in 2014 and 10% to 18% in 2013, and the royalty rates used ranged from 1% to 9% in both 2014 and 2013.

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 13 for additional information regarding the Company's method of determining operating and reportable segments.

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, which 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 7 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 in the period incurred 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 $971.8 million, $824.1 million and $774.1 million for the years ended December 31, 2014, 2013 and 2012, 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 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.

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.

Earnings Per Share

Basic earnings per share 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 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 foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations 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 (expense) income, 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.

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 12 for a discussion of the Company's stock-based compensation plans.

Redeemable Noncontrolling Interests

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.

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 four years. No put and call arrangements were exercised during 2014 and 2012. During 2013, two of these arrangements were exercised. 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, 2014, 2013 and 2012, the Company recorded adjustments of $27.8 million, $40.6 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.

Recent Accounting Pronouncement

In May 2014, the Financial Accounting Standards Board issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common standard for all industries. The new guidance is effective for reporting periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or cumulative effect approach to adopt ASU No. 2014-09. The Company is currently evaluating the new guidance and has not yet determined whether the adoption of the new standard will have a material impact on its consolidated financial statements or the method of adoption.

Reclassifications

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

INCOME TAXES

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

INCOME TAXES

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



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
U.S.	$	174,792	$	331,520	$	214,675
Foreign	95,137		84,781		74,387
Total	$	269,929	$	416,301	$	289,062

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



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Current income tax (benefit) provision :
Federal	$	(45,842	)	$	115,250		$	56,439
State	(14,787		)	13,946			9,204
Foreign	19,132			14,402			16,496
Current income tax (benefit) provision	(41,497		)	143,598			82,139
Deferred income tax provision (benefit):
Federal	74,255			(821		)	40,414
State	3,090			(2,117		)	1,978
Foreign	(476		)	(6,158		)	(5,316		)
Deferred income tax provision (benefit)	76,869			(9,096		)	37,076
Income tax provision	$	35,372		$	134,502		$	119,215

The current income tax payable was reduced by $45.0 million, $32.9 million and $57.1 million for the years ended December 31, 2014, 2013 and 2012, 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 receivable (payable) and deferred tax assets (liabilities) are included in the following captions in the accompanying consolidated balance sheet at December 31, 2014 and 2013:



	December 31,
	2014			2013
	(In thousands)
Income taxes receivable (payable):
Other current assets	$	4,505		$	12,242
Other non-current assets	1,478			19,217
Accrued expenses and other current liabilities	(41,157		)	(16,159		)
Income taxes payable	(32,635		)	(416,384		)
Net income taxes payable	$	(67,809	)	$	(401,084	)

Deferred tax assets (liabilities):
Other current assets	$	17,993		$	34,381
Other non-current assets	1,380			26
Accrued expenses and other current liabilities	(255		)	(255		)
Deferred income taxes	(409,529		)	(320,748		)
Net deferred tax liabilities	$	(390,411	)	$	(286,596	)

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



	December 31,
	2014			2013
	(In thousands)
Deferred tax assets:
Accrued expenses	$	34,654		$	28,005
Net operating loss carryforwards	55,579			52,336
Tax credit carryforwards	13,585			6,138
Stock-based compensation	69,342			69,101
Income tax reserves, including related interest	2,247			62,852
Cost method investments	27,581			2,383
Equity method investments	14,998			13,584
Other	10,075			10,212
Total deferred tax assets	228,061			244,611
Less valuation allowance	(98,350		)	(62,353		)
Net deferred tax assets	129,711			182,258
Deferred tax liabilities:
Investment in subsidiaries	(378,769		)	(377,483		)
Intangible and other assets	(115,470		)	(69,530		)
Other	(25,883		)	(21,841		)
Total deferred tax liabilities	(520,122		)	(468,854		)
Net deferred tax liabilities	$	(390,411	)	$	(286,596	)

At December 31, 2014, the Company has federal and state net operating losses ("NOLs") of $61.5 million and $82.6 million, respectively. If not utilized, the federal NOLs will expire at various times between 2023 and 2034, and the state NOLs will expire at various times between 2015 and 2034. 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, 2014, the Company has foreign NOLs of $107.5 million available to offset future income. Of these foreign NOLs, $98.1 million can be carried forward indefinitely and $9.3 million will expire at various times between 2015 and 2034. During 2014, the Company recognized tax benefits related to NOLs of $0.8 million. At December 31, 2014, the Company has $5.1 million of state capital losses. If not utilized, the state capital losses will expire between 2015 and 2017. Utilization of capital losses will be limited to the Company's ability to generate future capital gains.

At December 31, 2014, the Company has tax credit carryforwards of $19.0 million. Of this amount, $5.2 million relates to federal credits for foreign taxes, $8.2 million relates to state tax credits for research activities, and $5.6 million relates to various state and local tax credits. Of these credit carryforwards, $10.0 million can be carried forward indefinitely and $9.0 million will expire within ten years.

During 2014, the Company's valuation allowance increased by $36.0 million primarily due to increases in unrealized capital losses, net operating losses, and tax credits. At December 31, 2014, the Company has a valuation allowance of $98.3 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 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,
	2014			2013			2012
	(In thousands)
Income tax provision at the federal statutory rate of 35%	$	94,475		$	145,705		$	101,172
Change in tax reserves, net	(86,151		)	1,791			17,703
Foreign income taxed at a different statutory tax rate	(8,943		)	(17,428		)	(16,240		)
State income taxes, net of effect of federal tax benefit	7,240			7,469			7,650
Non-deductible goodwill associated with the sale of Urbanspoon	6,982			—			—
Non-deductible impairments for certain cost method investments	23,310			1,756			226
Other, net	(1,541		)	(4,791		)	8,704
Income tax provision	$	35,372		$	134,502		$	119,215

No income taxes have been provided on indefinitely reinvested earnings of certain foreign subsidiaries aggregating $605.7 million at December 31, 2014. The amount of the unrecognized deferred income tax liability with respect to such earnings is $141.5 million.

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



	December 31,
	2014			2013			2012
	(In thousands)
Balance at January 1	$	275,813		$	379,281		$	351,561
Additions based on tax positions related to the current year	2,159			2,887			6,278
Additions for tax positions of prior years	1,622			3,189			45,287
Reductions for tax positions of prior years	(5,611		)	(17,116		)	(17,545		)
Settlements	(5,092		)	(78,954		)	(5,349		)
Expiration of applicable statutes of limitations	(238,505		)	(13,474		)	(951		)
Balance at December 31	$	30,386		$	275,813		$	379,281

The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. Included in the income tax provision for continuing operations for the years ended December 31, 2014, 2013 and 2012 is a $58.5 million benefit, $4.8 million expense and $5.2 million expense, respectively, net of related deferred taxes of $35.3 million, $2.8 million and $3.1 million, respectively, for interest on unrecognized tax benefits. Included in the income tax provision for discontinued operations for the years ended December 31, 2014, 2013 and 2012 is a $19.7 million benefit, $1.4 million expense and $2.8 million benefit, respectively, net of related deferred taxes of $11.7 million, $0.8 million and $1.7 million, respectively, for interest on unrecognized tax benefits. At December 31, 2014 and 2013, the Company has accrued $2.8 million and $133.0 million, respectively, for the payment of interest. At December 31, 2014 and 2013, the Company has accrued $2.9 million and $5.1 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. The Internal Revenue Service is currently auditing the Company’s federal income tax returns for the years ended December 31, 2010 through 2012. Various other jurisdictions are open to examination for various tax years beginning with 2006. Income taxes payable include reserves considered sufficient to pay assessments that may result from examination of prior year tax returns. Changes to reserves from period to period and differences between amounts paid, if any, upon resolution of audits and amounts previously provided may be material. Differences between the reserves for income tax contingencies and the amounts owed by the Company are recorded in the period they become known.

The statutes of limitations for federal income taxes for the years 2001 through 2009 expired on July 1, 2014. As a result, previously unrecognized tax benefits, including interest, totaling $374.8 million were recognized in the third quarter of 2014. The income tax benefit to continuing operations and discontinued operations was $88.2 million and $175.7 million, respectively. The remaining amount of $110.9 million impacted various balance sheet accounts, primarily non-current deferred tax assets, which were reduced by $100.1 million. At December 31, 2014 and 2013, unrecognized tax benefits, including interest, are $33.2 million and $408.8 million, respectively. If unrecognized tax benefits at December 31, 2014 are subsequently recognized, $30.5 million, net of related deferred tax assets and interest, would reduce income tax provision for continuing operations. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by $8.8 million within twelve months of the current reporting date primarily due to expirations of statutes of limitations; $8.4 million of which would reduce the income tax provision for continuing operations.

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND INTANGIBLE ASSETS

Goodwill and intangible assets, net are as follows:



	December 31,
	2014		2013
	(In thousands)
Goodwill	$	1,754,926	$	1,675,323
Intangible assets with indefinite lives	405,234		376,329
Intangible assets with definite lives, net	86,702		69,007
Total goodwill and intangible assets, net	$	2,246,862	$	2,120,659

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, 2014:



	Balance at December 31, 2013		Additions		(Deductions)			Foreign Exchange Translation			Balance at December 31, 2014
	(In thousands)
Search & Applications	$	738,062	$	71,616	$	(33,510	)	$	(1,346	)	$	774,822
The Match Group	775,403		72,833		(1,931		)	(47,508		)	798,797
Media - Connected Ventures	8,267		—		—			—			8,267
eCommerce:
HomeAdvisor	131,872		20,646		—			(1,197		)	151,321
ShoeBuy	21,719		—		—			—			21,719
Total eCommerce	153,591		20,646		—			(1,197		)	173,040
Total	$	1,675,323	$	165,095	$	(35,441	)	$	(50,051	)	$	1,754,926

Additions for Search & Applications and The Match Group primarily relate to the acquisitions of the ValueClick O&O website businesses and The Princeton Review, respectively. Deductions for Search & Applications principally relate to the sale of Urbanspoon.

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			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	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 and deductions for The Match Group primarily relate to the acquisition of Twoo and the establishment of a deferred tax asset at Tutor arising from pre-acquisition net operating losses, respectively. Transfers relate to the reorganization of CityGrid in the third quarter of 2013.

The December 31, 2014, 2013 and 2012 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, 2014 and 2013, intangible assets with definite lives are as follows:



	December 31, 2014
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	62,602	$	(36,988	)	$	25,614	4.1
Technology	54,981		(20,988		)	33,993		3.2
Trade names	30,110		(21,681		)	8,429		2.6
Customer lists	24,566		(14,050		)	10,516		2.6
Advertiser and supplier relationships and other	13,380		(5,230		)	8,150		4.0
Total	$	185,639	$	(98,937	)	$	86,702	3.4



	December 31, 2013
	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, 2014, 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)
2015	$	44,262
2016	24,099
2017	13,441
2018	4,547
2019	353
Total	$	86,702

- 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, 2014

Marketable Securities [Abstract]

MARKETABLE SECURITIES

At December 31, 2014, 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	$	159,418	$	34	$	(255	)	$	159,197
Total debt securities	159,418		34		(255		)	159,197
Equity security	98		1,353		—			1,451
Total marketable securities	$	159,516	$	1,387	$	(255	)	$	160,648

The unrealized loss of $0.3 million in the table above relates to fifty-eight securities with an aggregate fair value of $123.2 million. There are no investments in current available-for-sale marketable debt securities that have been in a continuous unrealized loss position for longer than twelve months as of December 31, 2014.

All of the Company’s marketable debt securities are rated investment grade. The gross unrealized losses on the marketable debt securities relate principally to changes in interest rates. Because the Company does not intend to sell any marketable debt securities and it is not more likely than not that the Company will be required to sell any marketable debt securities before recovery of their amortized cost bases, which may be maturity, the Company does not consider any of its marketable debt securities to be other-than-temporarily impaired at December 31, 2014.

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 unrealized gains and losses in the tables above are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet.

The contractual maturities of debt securities classified as current available-for-sale at December 31, 2014 are as follows:



	Amortized Cost		Fair Value
	(In thousands)
Due in one year or less	$	54,502	$	54,455
Due after one year through five years	104,916		104,742
Total	$	159,418	$	159,197

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,
	2014		2013		2012
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	25,223	$	82,160	$	205,944
Gross realized gains	3,362		35,692		4,075
Gross realized losses	—		—		(5		)

Gross realized gains and losses from the maturities and sales of available-for-sale marketable securities are included in "Other (expense) income, 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, 2014

Long-term Investments [Abstract]

LONG-TERM INVESTMENTS

Long-term investments consist of:



	December 31,
	2014		2013
	(In thousands)
Cost method investments	$	90,910	$	137,286
Equity method investments	10,593		22,073
Long-term marketable equity securities	7,410		11,711
Auction rate security	6,070		8,920
Total long-term investments	$	114,983	$	179,990

Cost method investments

In 2014, the Company recorded $66.6 million of other-than-temporary impairment charges for certain cost method investments as a result of our assessment of the near-term prospects and financial condition of the investees.

In 2013, the Company recorded a $5.0 million other-than-temporary impairment charge related to a cost method investment. The decline in fair value was due to the investees continued losses, negative working capital and significant debt financing.

These charges are included in "Other (expense) income, net" in the accompanying consolidated statement of operations.

The Company has 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.

Equity method investments

In 2014, the Company recorded a $4.2 million other-than-temporary impairment charge on one of its investments following the sale of a majority of the investee's assets.

In 2013, the Company recorded a non-cash charge of $18.6 million related to the re-measurement of the carrying value of our equity method investment in The Daily Beast to fair value in connection with the acquisition of a controlling interest.

These charges are included in "Equity in losses of unconsolidated affiliates" in the accompanying consolidated statement of operations.

Long-term marketable equity securities

The cost basis of the Company's long-term marketable equity security at December 31, 2014 is $8.7 million with a gross unrealized loss of $1.2 million, which is included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. The Company evaluated the near-term prospects of the issuer in relation to the severity and duration of the unrealized loss. Based on the 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, the Company does not consider the security to be other-than-temporarily impaired at December 31, 2014. 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. In 2012, the Company recorded an $8.7 million other-than-temporary impairment charge related to one of its securities 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 (expense) income, net” in the accompanying consolidated statement of operations.

Auction rate security

See Note 7 for information regarding the auction rate security.

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS

12 Months Ended

Dec. 31, 2014

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, 2014
	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	$	174,720	$	—	$	—		$	174,720
Commercial paper	—		388,801		—			388,801
Time deposits	—		42,914		—			42,914
Marketable securities:
Corporate debt securities	—		159,197		—			159,197
Equity security	1,451		—		—			1,451
Long-term investments:
Auction rate security	—		—		6,070			6,070
Marketable equity security	7,410		—		—			7,410
Total	$	183,581	$	590,912	$	6,070		$	780,563

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(30,140	)	$	(30,140	)



	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 arrangements	$	—	$	—	$	(45,828	)	$	(45,828	)

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, 2014						December 31, 2013
	Auction Rate Security			Contingent Consideration Arrangements			Auction Rate Security		Contingent Consideration Arrangements
	(In thousands)
Balance at January 1	$	8,920		$	(45,828	)	$	8,100	$	(1,909	)
Total net gains (losses):
Included in earnings	—			13,367			—		(343		)
Included in other comprehensive (loss) income	(2,850		)	3,025			820		(2,445		)
Fair value at date of acquisition	—			(8,813		)	—		(41,387		)
Settlements	—			8,109			—		256
Balance at December 31	$	6,070		$	(30,140	)	$	8,920	$	(45,828	)

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 a gross unrealized loss of $3.9 million and $1.1 million at December 31, 2014 and December 31, 2013, respectively. The unrealized losses are included in "Accumulated other comprehensive loss" in the accompanying consolidated balance sheet. At December 31, 2014, the auction rate security is rated BBB+ and matures in 2035. The Company does not consider the auction rate security to be other-than-temporarily impaired at December 31, 2014, 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 arrangements

As of December 31, 2014, there are five contingent consideration arrangements related to business acquisitions. Four of the contingent consideration arrangements have limits as to the maximum amount that can be paid; the maximum contingent payments related to these arrangements is $166.9 million and the fair value of these four arrangements at December 31, 2014 is $29.5 million. The fair value of the one contingent consideration arrangement without a limit on the maximum amount is $0.7 million at December 31, 2014. The contingent consideration arrangements are generally based upon earnings performance and/or operating metrics. The Company primarily uses probability-weighted analyses to determine the amount of the gross liability, and, to the extent the arrangement is long-term in nature, applies a discount rate, which captures the risks associated with the obligation. The number of scenarios in the probability-weighted analyses can vary; generally, more scenarios are prepared for longer duration and more complex arrangements. The most significant contingent consideration arrangement relates to the acquisition of Twoo.com.

The Twoo.com contingent consideration arrangement is payable in three annual installments, which began in 2014. Payments are based upon EBITDA and number of monthly active users. The 2014 installment of $7.4 million was paid in the second quarter of 2014. The remaining aggregate amount of the 2015 and 2016 installment payments cannot exceed €77.9 million ($94.9 million at December 31, 2014). The estimate of the fair value for the Twoo.com remaining payments was determined using a probability weighted analysis that forecasted EBITDA and monthly active users based primarily on management's internal projections and strategic plans. The fair value of this arrangement is determined using a discount rate of 15%.

The fair values of the contingent consideration arrangements are sensitive to changes in the forecasts of earnings and/or the relevant operating metrics and changes in discount rates. The Company remeasures the fair value of the contingent consideration arrangements 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, 2014 includes a current portion of $10.7 million and non-current portion of $19.6 million, which are included in “Accrued expenses and other current liabilities” and “Other long-term liabilities,” respectively, in the accompanying consolidated balance sheet.

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, 2014						December 31, 2013
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Long-term debt	$	(1,080,000	)	$	(1,099,813	)	$	(1,080,000	)	$	(1,058,396	)

The fair value of long-term debt 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, 2014

Debt Disclosure [Abstract]

LONG-TERM DEBT

Long-term debt consists of:



	December 31,
	2014		2013
	(In thousands)
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	$	500,000	$	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	$	1,080,000

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
2015	103.250	%
2016	101.625	%
2017 and thereafter	100.000	%

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 20 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 maximum leverage ratio of 3.0 to 1.0. At December 31, 2014, 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 30 basis points. In addition, the terms of the revolving credit facility require that we maintain a leverage ratio of not more than 3.0 to 1.0 and restrict our ability to incur additional indebtedness. At December 31, 2014 and 2013, 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

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Description of Common Stock and Class B Convertible Common Stock Each holder of shares of IAC common stock and IAC Class B common stock vote together as a single class 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. 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, 2014, 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 and 42.5% of the outstanding total voting power of the Company. Reserved Common Shares In connection with equity compensation plans, 22.2 million shares of IAC common stock are reserved at December 31, 2014. Warrants No warrants were outstanding at December 31, 2014, 2013 and 2012. No warrants were issued during the three years ended December 31, 2014. During the year ended December 31, 2012, 14.3 million warrants were exercised. Some of those warrants were exercised on a cashless or net basis and IAC received proceeds of $284.1 million from the exercise of warrants exercised on a gross basis during the year ended December 31, 2012. A total of 11.7 million common shares were issued in connection with the exercise of these warrants. Common Stock Repurchases During 2014, the Company did not purchase any shares of IAC common stock. 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, 2014, 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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-Section S99
-Paragraph 1
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 11
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-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

ACCUMULATED OTHER COMPREHENSIVE INCOME

12 Months Ended

Dec. 31, 2014

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

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



	Year Ended December 31, 2014
	Foreign Currency Translation Adjustment			Unrealized Gains (Losses) On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
	(In thousands)
Balance at January 1	$	(20,352	)	$	7,306		$	(13,046	)
Other comprehensive loss before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	(66,496		)	(6,233		)	(72,729		)
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $1.2 million	—			(1,925		)	(1,925		)
Net current period other comprehensive loss	(66,496		)	(8,158		)	(74,654		)
Balance at December 31	$	(86,848	)	$	(852	)	$	(87,700	)



	Year Ended December 31, 2013
	Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive (Loss) Income
	(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 on available-for-sale securities	4,721			43,235			47,956
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $6.9 million	—			(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 reclassified out of accumulated other comprehensive loss related to the maturities and sales of available-for-sale securities are included in "Other (expense) income, net" in the accompanying consolidated statement of operations. Unrealized gains reclassified out of accumulated other comprehensive loss into other (expense) income, net for the year ended December 31, 2012 was $2.1 million.

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

EARNINGS PER SHARE

12 Months Ended

Dec. 31, 2014

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,
	2014				2013				2012
	Basic		Diluted		Basic		Diluted		Basic			Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	234,557	$	234,557	$	281,799	$	281,799	$	169,847		$	169,847
Net loss (earnings) attributable to noncontrolling interests	5,643		5,643		2,059		2,059		(1,530		)	(1,530		)
Earnings from continuing operations attributable to IAC shareholders	240,200		240,200		283,858		283,858		168,317			168,317
Earnings (loss) from discontinued operations attributable to IAC shareholders	174,673		174,673		1,926		1,926		(9,051		)	(9,051		)
Net earnings attributable to IAC shareholders	$	414,873	$	414,873	$	285,784	$	285,784	$	159,266		$	159,266

Denominator:
Weighted average basic shares outstanding	83,292		83,292		83,480		83,480		86,247			86,247
Dilutive securities including stock options, warrants and RSUs^(a)(b)	—		5,266		—		3,262		—			6,842
Denominator for earnings per share—weighted average shares^(a)(b)	83,292		88,558		83,480		86,742		86,247			93,089

Earnings (loss) per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	2.88	$	2.71	$	3.40	$	3.27	$	1.95		$	1.81
Discontinued operations	2.10		1.97		0.02		0.02		(0.10		)	(0.10		)
Earnings per share	$	4.98	$	4.68	$	3.42	$	3.29	$	1.85		$	1.71

__________________________________________________________________

(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 vesting of restricted stock units ("RSUs"). For the years ended December 31, 2014, 2013 and 2012 approximately 0.3 million, 0.4 million and 0.8 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 each of the years ended December 31, 2014 and 2012 less than 0.1 million PSUs that were probable of vesting were excluded from the calculation of diluted earnings per share because the performance conditions had not been met. For the year ended December 31, 2013, all PSUs that were considered to be probable of vesting were included in the calculation of diluted earnings per share as their performance conditions had been met.

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 31, 2014

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, 2014, there are 9.1 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 currently outstanding vest in two installments of up to 50% over a two-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. At December 31, 2014, there is $113.2 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 2.4 years.

The total income tax benefit recognized in the accompanying consolidated statement of operations for the years ended December 31, 2014, 2013 and 2012 related to stock-based compensation is $22.2 million, $19.3 million and $31.3 million, respectively.

Stock Options

Stock options outstanding at December 31, 2014 and changes during the year ended December 31, 2014 is as follows:



	December 31, 2014
	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(Shares and intrinsic value in thousands)
Outstanding at January 1, 2014	8,074		$	36.98
Granted	747		67.95
Exercised	(1,790	)	31.88
Forfeited	(496	)	46.85
Expired	(15	)	31.13
Outstanding at December 31, 2014	6,520		$	41.19	6.0	$	133,077
Options exercisable	3,647		$	33.50	4.7	$	99,523

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 2014 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, 2014. 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, 2014, 2013 and 2012 is $63.3 million, $65.6 million and $84.8 million, respectively.

The following table summarizes the information about stock options outstanding and exercisable at December 31, 2014:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Outstanding at December 31, 2014	Weighted- Average Remaining Contractual Life in Years	Weighted- Average Exercise Price		Exercisable at December 31, 2014	Weighted- Average Remaining Contractual Life	Weighted- Average Exercise Price
	(Shares in thousands)
$10.01 to $20.00	431	4.5	$	17.91	431	4.5	$	17.91
$20.01 to $30.00	905	4.3	22.14		905	4.3	22.14
$30.01 to $40.00	1,148	6.3	31.84		749	6.2	31.60
$40.01 to $50.00	2,913	5.7	45.16		1,426	4.0	44.05
$50.01 to $60.00	381	7.3	58.51		136	7.3	58.44
$60.01 to $70.00	492	9.3	66.14		—	—	—
$70.01 to $80.00	250	9.3	71.55		—	—	—
	6,520	6.0	$	41.19	3,647	4.7	$	33.50

The fair value of each stock option award is estimated on the grant date using the Black-Scholes option pricing model. The Black-Scholes option pricing model incorporates various assumptions, including expected volatility and expected term. During 2014, 2013 and 2012, expected stock price volatilities were estimated based on the Company's historical volatility. 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. Expected term is based upon the historical exercise behavior of our employees and the dividend yields are based on IAC's historical dividend payments. The following are the weighted average assumptions used in the Black-Scholes option pricing model:



	Years Ended December 31,
	2014		2013		2012
Expected volatility	31	%	29	%	31	%
Risk-free interest rate	1.5	%	1.0	%	0.6	%
Expected term	4.8 years		6.2 years		4.4 years
Dividend yield	1.5	%	2.0	%	1.2	%

Approximately 0.7 million, 0.7 million and 3.6 million stock options were granted by the Company during the years ended December 31, 2014, 2013 and 2012, respectively. The weighted average fair value of stock options granted during the years ended December 31, 2014, 2013 and 2012 with exercise prices equal to the market prices of IAC's common stock on the date of grant are $16.67, $10.67 and $10.69, respectively. There are no stock options issued during the years ended December 31, 2014 and 2013 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, 2014, 2013 and 2012 are: $39.1 million and $25.5 million; $40.7 million and $17.2 million; and $58.2 million and $28.2 million, respectively. In December 2013, the Company's former Chief Executive Officer (the "Executive") became the Chairman of The Match Group; in connection with the Executive's compensation arrangement, the Executive exercised 0.5 million stock options, which were settled by the Company for $9.2 million in cash. In January 2014, a portion of the Executive's outstanding IAC stock options were canceled and replaced with equity denominated in various subsidiaries of The Match Group. The incremental expense associated with this modification is $7.4 million.

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.

Unvested RSUs and PSUs outstanding at December 31, 2014 and changes during the year ended December 31, 2014 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)
Unvested at January 1, 2014	692		$	43.50	322		$	31.27
Granted	257		67.69		35		71.39
Vested	(199	)	36.70		(102	)	31.15
Forfeited	—		—		(220	)	31.32
Unvested at December 31, 2014	750		$	53.61	35		$	71.39

_______________________________________________________________________________


(a)	Included in the table are PSUs which vest at the end of two 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, 2014, 2013 and 2012 based on market prices of IAC's common stock on the grant date was $68.13, $42.32 and $46.24, respectively. The total fair value of RSUs and PSUs that vested during the years ended December 31, 2014, 2013 and 2012 was $20.4 million, $14.5 million and $139.0 million, respectively.

Equity Instruments Denominated in the Shares of Certain Subsidiaries

IAC has granted stock options and phantom equity units, which are denominated in the equity of its subsidiaries, to employees and management of certain subsidiaries. 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 fixed other amount. In some cases, these preferred interests accrete interest or dividends at a prescribed rate of return. The value of the stock options and phantom equity units is tied to the value of the common stock of the entity, with the equity awards employees and management receive 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 interest or 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 2024. 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, 2014 is 5.8 million shares, which is included in the calculation of diluted earnings per share if the effect is dilutive. The comparable amount at December 31, 2013 is 1.8 million shares.

SEGMENT INFORMATION

12 Months Ended

Dec. 31, 2014

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,
	2014			2013			2012
	(In thousands)
Revenue:
Search & Applications	$	1,596,251		$	1,604,950		$	1,465,795
The Match Group	897,245			805,390			714,222
Media	181,780			191,434			164,051
eCommerce	435,361			422,066			457,182
Inter-segment elimination	(1,090		)	(853		)	(317		)
Total	$	3,109,547		$	3,022,987		$	2,800,933



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Operating Income (Loss):
Search & Applications	$	311,340		$	340,117		$	305,644
The Match Group	240,912			228,155			200,166
Media	(40,177		)	(20,803		)	(46,902		)
eCommerce	(1,257		)	(61		)	15,323
Corporate	(132,091		)	(121,205		)	(150,663		)
Total	$	378,727		$	426,203		$	323,568



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Adjusted EBITDA:^(a)
Search & Applications	$	362,029		$	385,851		$	328,141
The Match Group	264,736			266,949			236,778
Media	(36,720		)	(16,976		)	(38,555		)
eCommerce	17,282			22,890			31,200
Corporate	(63,251		)	(60,411		)	(60,119		)
Total	$	544,076		$	598,303		$	497,445



	December 31,
	2014		2013
	(In thousands)
Segment Assets:^(b)
Search & Applications	$	341,886	$	409,116
The Match Group	297,166		341,377
Media	87,448		92,500
eCommerce	50,133		41,827
Corporate	1,251,383		1,229,205
Total	$	2,028,016	$	2,114,025



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Capital expenditures:
Search & Applications	$	17,701	$	22,215	$	15,320
The Match Group	22,105		19,997		19,853
Media	1,566		1,197		1,178
eCommerce	9,620		8,921		8,485
Corporate	6,241		27,981		6,365
Total	$	57,233	$	80,311	$	51,201

_______________________________________________________________________________

(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.


(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,
	2014		2013		2012
	(In thousands)
Revenue
United States	$	2,146,189	$	2,081,485	$	1,966,383
All other countries	963,358		941,502		834,550
Total	$	3,109,547	$	3,022,987	$	2,800,933



	December 31,
	2014		2013
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	281,879	$	271,916
All other countries	20,580		22,048
Total	$	302,459	$	293,964

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



	Year Ended December 31, 2014
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Acquisition-related Contingent Consideration Fair Value Adjustments			Operating Income (Loss)
	(In thousands)
Search & Applications	$	362,029		$	—		$	(16,461	)	$	(33,902	)	$	(326	)	$	311,340
The Match Group	264,736			287			(25,628		)	(11,395		)	12,912			240,912
Media	(36,720		)	(647		)	(927		)	(2,098		)	215			(40,177		)
eCommerce	17,282			(559		)	(8,015		)	(10,531		)	566			(1,257		)
Corporate	(63,251		)	(58,715		)	(10,125		)	—			—			(132,091		)
Total	$	544,076		$	(59,634	)	$	(61,156	)	$	(57,926	)	$	13,367		$	378,727



	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

The following tables reconcile segment assets to total assets:



	December 31, 2014
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	341,886	$	774,822	$	211,095	$	44,355	$	1,372,158
The Match Group	297,166		798,797		180,558		27,055		1,303,576
Media	87,448		8,267		1,800		4,900		102,415
eCommerce	50,133		173,040		11,781		10,392		245,346
Corporate^(c)	1,251,383		—		—		—		1,251,383
Total	$	2,028,016	$	1,754,926	$	405,234	$	86,702	$	4,274,878



	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

_____________________________________


(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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-Name Accounting Standards Codification
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+ Details

COMMITMENTS

12 Months Ended

Dec. 31, 2014

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)
2015	$	32,255
2016	31,105
2017	26,723
2018	23,338
2019	17,775
Thereafter	191,108
Total	$	322,304

Expenses charged to operations under these agreements are $41.2 million, $36.7 million and $30.6 million for the years ended December 31, 2014, 2013 and 2012, respectively.

The Company's most significant operating lease is a seventy-seven year land lease for IAC's headquarters building in New York City and approximates 55% 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		3-5 Years		More Than 5 Years		Total Amounts Committed
	(In thousands)
Purchase obligations	$	10,710	$	521	$	—	$	—	$	11,231
Letters of credit and surety bonds	1,276		—		73		1,437		2,786
Total commercial commitments	$	11,986	$	521	$	73	$	1,437	$	14,017

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. The letters of credit support the Company's casualty insurance program.

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2014
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 3 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

SUPPLEMENTAL CASH FLOW INFORMATION

12 Months Ended

Dec. 31, 2014

Supplemental Cash Flow Information [Abstract]

SUPPLEMENTAL CASH FLOW INFORMATION

Supplemental Disclosure of Non-Cash Transactions:

The Company recorded acquisition-related contingent consideration liabilities of $8.8 million and $41.4 million during the years 2014 and 2013, respectively. See Note 7 for additional information on contingent consideration arrangements.

Supplemental Disclosure of Cash Flow Information:



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Cash paid (received) during the year for:
Interest	$	54,027		$	28,705		$	5,214
Income tax payments	63,521			112,087			43,316
Income tax refunds	(10,477		)	(17,683		)	(8,187		)

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2014
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS Each of the Company and Expedia has a 50% ownership interest in two aircraft that may be used by both companies. The Company and Expedia purchased the second of these two aircraft during 2013. The Company paid $25 million (50% of the total purchase price and refurbish costs) for its interest. Members of the aircrafts' flight crews 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 aircraft, 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, 2014, 2013 and 2012, total payments made to this entity by the Company were not material.

- 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, 2014
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, 2014, 2013 and 2012 are $7.5 million, $6.5 million and $6.5 million, respectively. Matching contributions are invested in the same manner as each participant's voluntary contributions in the investment options provided under the plan. An investment option in the plan is 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, 2014, 2013 and 2012 are $2.5 million, $2.9 million and $2.3 million, respectively.

CONSOLIDATED FINANCIAL STATEMENT DETAILS

12 Months Ended

Dec. 31, 2014

Consolidated Financial Statement Details [Abstract]

CONSOLIDATED FINANCIAL STATEMENT DETAILS



	December 31,
	2014		2013
	(In thousands)
Other current assets:
Prepaid expenses	$	39,311	$	23,942
Capitalized downloadable search toolbar costs, net	29,608		21,171
Production costs	24,599		17,717
Deferred income taxes	17,993		34,381
Income taxes receivable	4,505		12,242
Other	50,726		52,077
Other current assets	$	166,742	$	161,530



	December 31,
	2014			2013
	(In thousands)
Property and equipment, net:
Buildings and leasehold improvements	$	230,577		$	246,283
Computer equipment and capitalized software	238,960			208,426
Furniture and other equipment	87,788			84,787
Projects in progress	19,551			14,649
Land	5,117			5,117
	581,993			559,262
Accumulated depreciation and amortization	(279,534		)	(265,298		)
Property and equipment, net	$	302,459		$	293,964



	December 31,
	2014		2013
	(In thousands)
Other non-current assets:
Production costs	$	11,586	$	22,423
Income taxes receivable	1,478		19,217
Restricted cash - funds held in escrow for Meetic tender offer	—		71,512
Other	43,629		51,533
Other non-current assets	$	56,693	$	164,685



	December 31,
	2014		2013
	(In thousands)
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$	101,830	$	85,006
Accrued advertising expense	87,485		63,406
Accrued revenue share expense	50,624		72,274
Income taxes payable	41,157		16,159
Other	116,707		114,193
Accrued expenses and other current liabilities	$	397,803	$	351,038



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Revenue:
Service revenue	$	2,957,735	$	2,869,822	$	2,639,409
Product revenue	151,812		153,165		161,524
Revenue	$	3,109,547	$	3,022,987	$	2,800,933



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Cost of revenue:
Cost of service revenue	$	757,194	$	884,189	$	833,374
Cost of product revenue	125,982		119,532		158,314
Cost of revenue	$	883,176	$	1,003,721	$	991,688



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Other (expense) income, net:
Impairment of long-term investments	$	(66,601	)	$	(5,268	)	$	(8,685	)
Foreign currency exchange losses, net	(1,558		)	(2,883		)	(1,050		)
Gains on sales of long-term investments and a business	21,946			35,856			3,326
Interest income	4,352			2,608			3,462
Other	(926		)	(4		)	(65		)
Other (expense) income, net	$	(42,787	)	$	30,309		$	(3,012	)

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION

12 Months Ended

Dec. 31, 2014

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, 2014 and 2013 and for the years ended December 31, 2014, 2013 and 2012 for: IAC, on a stand-alone basis; the combined guarantor subsidiaries of IAC; the combined non-guarantor subsidiaries of IAC; and IAC on a consolidated basis.

Balance sheet at December 31, 2014:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	766,076	$	1,021	$	223,308	$	—		$	990,405
Marketable securities	159,197		—		1,451		—			160,648
Accounts receivable, net	13		155,262		80,811		—			236,086
Other current assets	23,923		91,105		57,487		(5,773		)	166,742
Intercompany receivables	—		1,688,403		970,810		(2,659,213		)	—
Property and equipment, net	4,950		232,819		64,690		—			302,459
Goodwill	—		1,249,807		505,119		—			1,754,926
Intangible assets, net	—		325,771		166,165		—			491,936
Investment in subsidiaries	5,035,304		930,443		—		(5,965,747		)	—
Other non-current assets	44,610		20,682		109,372		(2,988		)	171,676
Total assets	$	6,034,073	$	4,695,313	$	2,179,213	$	(8,633,721	)	$	4,274,878

Accounts payable, trade	$	3,059	$	55,320	$	22,784	$	—		$	81,163
Other current liabilities	73,491		328,920		191,197		(817		)	592,791
Long-term debt	1,000,000		80,000		—		—			1,080,000
Income taxes payable	2,240		4,771		25,624		—			32,635
Intercompany liabilities	2,659,213		—		—		(2,659,213		)	—
Other long-term liabilities	304,117		104,219		54,328		(7,944		)	454,720
Redeemable noncontrolling interests	—		—		40,427		—			40,427
IAC shareholders' equity	1,991,953		4,122,083		1,843,664		(5,965,747		)	1,991,953
Noncontrolling interests	—		—		1,189		—			1,189
Total liabilities and shareholders' equity	$	6,034,073	$	4,695,313	$	2,179,213	$	(8,633,721	)	$	4,274,878

Balance sheet at December 31, 2013:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		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	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

Statement of operations for the year ended December 31, 2014:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,286,621		$	834,765		$	(11,839	)	$	3,109,547
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	998			525,185			359,746			(2,753		)	883,176
Selling and marketing expense	2,138			904,221			226,381			(8,303		)	1,124,437
General and administrative expense	105,221			211,293			127,051			45			443,610
Product development expense	6,496			110,375			44,472			(828		)	160,515
Depreciation	1,426			40,645			19,085			—			61,156
Amortization of intangibles	—			37,661			20,265			—			57,926
Total operating costs and expenses	116,279			1,829,380			797,000			(11,839		)	2,730,820
Operating (loss) income	(116,279		)	457,241			37,765			—			378,727
Equity in earnings (losses) of unconsolidated affiliates	253,582			34,613			452			(298,344		)	(9,697		)
Interest expense	(51,988		)	(4,246		)	(80		)	—			(56,314		)
Other income (expense), net	2,688			(3,315		)	(42,160		)	—			(42,787		)
Earnings (loss) from continuing operations before income taxes	88,003			484,293			(4,023		)	(298,344		)	269,929
Income tax benefit (provision)	152,197			(172,128		)	(15,441		)	—			(35,372		)
Earnings (loss) from continuing operations	240,200			312,165			(19,464		)	(298,344		)	234,557
Earnings from discontinued operations, net of tax	174,673			—			570			(570		)	174,673
Net earnings (loss)	414,873			312,165			(18,894		)	(298,914		)	409,230
Net loss attributable to noncontrolling interests	—			—			5,643			—			5,643
Net earnings (loss) attributable to IAC shareholders	$	414,873		$	312,165		$	(13,251	)	$	(298,914	)	$	414,873
Comprehensive income (loss)attributable to IAC shareholders	$	340,219		$	303,976		$	(84,767	)	$	(219,209	)	$	340,219

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



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,183,969		$	843,133		$	(4,115	)	$	3,022,987
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	2,456			600,511			403,614			(2,860		)	1,003,721
Selling and marketing expense	2,563			769,115			185,865			(1,133		)	956,410
General and administrative expense	97,025			164,173			117,066			(122		)	378,142
Product development expense	4,685			100,350			34,724			—			139,759
Depreciation	1,386			38,938			18,585			—			58,909
Amortization of intangibles	—			40,277			19,566			—			59,843
Total operating 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	—			—			2,059			—			2,059
Net earnings attributable to IAC shareholders	$	285,784		$	337,818		$	170,782		$	(508,600	)	$	285,784
Comprehensive income attributable to IAC shareholders	$	304,907		$	338,683		$	181,481		$	(520,164	)	$	304,907

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



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,986,527		$	820,759		$	(6,353	)	$	2,800,933
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	5,194			597,588			393,811			(4,905		)	991,688
Selling and marketing expense	4,081			669,448			222,374			(1,465		)	894,438
General and administrative expense	121,919			152,166			112,359			17			386,461
Product development expense	5,611			83,008			27,907			—			116,526
Depreciation	832			35,544			16,105			—			52,481
Amortization of intangibles	—			10,958			24,813			—			35,771
Total operating 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 earnings attributable to noncontrolling interests	—			—			(1,530		)	—			(1,530		)
Net earnings attributable to IAC shareholders	$	159,266		$	321,441		$	29,703		$	(351,144	)	$	159,266
Comprehensive income attributable to IAC shareholders	$	139,540		$	322,212		$	29,828		$	(352,040	)	$	139,540

Statement of cash flows for the year ended December 31, 2014:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(114,773	)	$	543,087		$	(4,266	)	$	424,048
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(191,238		)	(68,153		)	(259,391		)
Capital expenditures	(1,843		)	(40,422		)	(14,968		)	(57,233		)
Proceeds from maturities and sales of marketable debt securities	21,644			—			—			21,644
Purchases of marketable debt securities	(175,826		)	—			—			(175,826		)
Proceeds from sales of long-term investments and a business	—			—			58,388			58,388
Purchases of long-term investments	(4,800		)	(7,043		)	(12,491		)	(24,334		)
Other, net	(2,000		)	11			(1,053		)	(3,042		)
Net cash used in investing activities attributable to continuing operations	(162,825		)	(238,692		)	(38,277		)	(439,794		)
Cash flows from financing activities attributable to continuing operations:
Dividends	(97,338		)	—			—			(97,338		)
Issuance of common stock, net of withholding taxes	1,609			—			—			1,609
Excess tax benefits from stock-based awards	34,214			—			10,743			44,957
Purchase of noncontrolling interests	—			(30,000		)	(3,165		)	(33,165		)
Funds returned from escrow for Meetic tender offer	—			—			12,354			12,354
Acquisition-related contingent consideration payments	—			(736		)	(7,373		)	(8,109		)
Debt issuance costs	(383		)	—			—			(383		)
Intercompany	323,666			(271,309		)	(52,357		)	—
Other, net	—			(1,365		)	460			(905		)
Net cash provided by (used in) financing activities attributable to continuing operations	261,768			(303,410		)	(39,338		)	(80,980		)
Total cash (used in) provided by continuing operations	(15,830		)	985			(81,881		)	(96,726		)
Total cash used in discontinued operations	(116		)	—			(29		)	(145		)
Effect of exchange rate changes on cash and cash equivalents	—			36			(13,204		)	(13,168		)
Net (decrease) increase in cash and cash equivalents	(15,946		)	1,021			(95,114		)	(110,039		)
Cash and cash equivalents at beginning of period	782,022			—			318,422			1,100,444
Cash and cash equivalents at end of period	$	766,076		$	1,021		$	223,308		$	990,405

Statement of cash flows for the year ended December 31, 2013:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			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	—			(6,382		)	(34,052		)	(40,434		)
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 and assets	7,839			50,850			24,402			83,091
Purchases of long-term investments	(17,814		)	—			(33,266		)	(51,080		)
Other, net	—			(1,725		)	(1,804		)	(3,529		)
Net cash provided by (used in) investing activities attributable to continuing operations	1,140			(21,188		)	(59,713		)	(79,761		)
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		)
Acquisition-related contingent consideration payment	—			(256		)	—			(256		)
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			(515,945		)	156,894			17,666
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			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		)	(331,182		)	(33,913		)	(400,254		)
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 and a business	14,194			272			150			14,616
Purchases of long-term investments	(27,187		)	(724		)	(8,183		)	(36,094		)
Other, net	(351		)	(155		)	(9,417		)	(9,923		)
Net cash provided by (used in) investing activities attributable to continuing operations	89,077			(361,339		)	(69,045		)	(341,307		)
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		)
Acquisition-related contingent consideration payments	—			(10,781		)	—			(10,781		)
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		)	(92,335		)	138,755			33,520
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

QUARTERLY RESULTS (UNAUDITED)

12 Months Ended

Dec. 31, 2014

Quarterly Financial Information Disclosure [Abstract]

QUARTERLY RESULTS (UNAUDITED)



	Quarter Ended March 31^(a)			Quarter Ended June 30^(a)(b)			Quarter Ended September 30^(a)(c)		Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2014
Revenue	$	740,247		$	756,315		$	782,231	$	830,754
Cost of revenue	209,234			210,730			224,695		238,517
Operating income	71,712			95,690			100,953		110,372
Earnings (loss) from continuing operations	34,305			(17,995		)	150,261		67,986
(Loss) earnings from discontinued operations, net of tax	(814		)	(868		)	175,730		625
Net earnings (loss)	33,491			(18,863		)	325,991		68,611
Net earnings (loss) attributable to IAC shareholders	35,885			(17,996		)	326,812		70,172
Per share information attributable to IAC shareholders:
Basic earnings (loss) per share from continuing operations^(d)	$	0.44		$	(0.21	)	$	1.81	$	0.83
Diluted earnings (loss) per share from continuing operations^(d)	$	0.42		$	(0.21	)	$	1.70	$	0.78
Basic earnings (loss) per share^(d)	$	0.44		$	(0.22	)	$	3.91	$	0.84
Diluted earnings (loss) per share^(d)	$	0.41		$	(0.22	)	$	3.68	$	0.78

	Quarter Ended March 31^(a)			Quarter Ended June 30^(a)			Quarter Ended September 30^(a)		Quarter Ended December 31^(a)
	(In thousands, except per share data)
Year Ended December 31, 2013
Revenue	$	742,249		$	799,411		$	756,872	$	724,455
Cost of revenue	257,474			273,938			249,888		222,421
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^(d)	$	0.65		$	0.71		$	1.12	$	0.93
Diluted earnings per share from continuing operations^(d)	$	0.62		$	0.69		$	1.08	$	0.88
Basic earnings per share^(d)	$	0.64		$	0.70		$	1.17	$	0.93
Diluted earnings per share^(d)	$	0.61		$	0.67		$	1.13	$	0.88

_______________________________________________________________________________

(a)

During the fourth quarter of 2014, 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 fourth quarter of 2014 differs from the amounts reflected in the Company’s quarterly reports on Form 10-Q for the first, second and third quarters of 2014 and 2013 and for the fourth quarter of 2013 reflected in the Company's annual report on Form 10-K.


(b)	The second quarter of 2014 includes an after-tax other-than-temporary impairment charge of $63.6 million related to the write-down of a cost method investment to fair value.


(c)	(Loss) earnings from discontinued operations, net of tax, in the third quarter of 2014 includes the release of tax reserves as a result of the expiration of the statutes of limitations for federal income taxes for the years 2001 through 2009.


(d)	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.

Schedule II - VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 31, 2014

Valuation and Qualifying Accounts [Abstract]

Schedule II - VALUATION AND QUALIFYING ACCOUNTS

Schedule II

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)
2014
Allowance for doubtful accounts and revenue reserves	$	8,540	$	15,226	⁽¹⁾	$	(116	)		$	(11,213	)	⁽⁴⁾	$	12,437
Sales returns accrual	1,208		19,743			—				(19,832		)		1,119
Deferred tax valuation allowance	62,353		34,133		⁽²⁾	1,864			⁽³⁾	—				98,350
Other reserves	2,518													2,204
2013
Allowance for doubtful accounts and revenue reserves	$	8,775	$	12,275	⁽¹⁾	$	564			$	(13,074	)	⁽⁴⁾	$	8,540
Magazine publishing allowance for newsstand returns	2,313		164		⁽⁵⁾	45				(2,522		)	⁽⁶⁾	—
Sales returns accrual	1,244		19,176			—				(19,212		)		1,208
Deferred tax valuation allowance	60,783		8,864		⁽⁷⁾	(7,294		)	⁽⁸⁾	—				62,353
Other reserves	1,925													2,518
2012
Allowance for doubtful accounts and revenue reserves	$	7,309	$	12,237	⁽¹⁾	$	654			$	(11,425	)	⁽⁴⁾	$	8,775
Magazine publishing allowance for newsstand returns	—		10,426		⁽⁵⁾	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		⁽⁹⁾	6,379			⁽³⁾	—				60,783
Other reserves	2,119													1,925

_________________________________________________________


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


⁽²⁾	Amount is primarily related to other-than-temporary impairment charges for certain cost method investments and an increase in federal net operating losses, foreign tax credits, and state tax credits.


⁽³⁾	Amount is primarily related to unbenefited unrealized losses on available-for-sale marketable equity securities included in accumulated other comprehensive income.


⁽⁴⁾	Write-off of fully reserved accounts receivable.


⁽⁵⁾	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).


⁽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 foreign and federal net operating losses, partially offset by a decrease in deferred tax assets for investments in subsidiaries and available-for-sale securities.


⁽⁸⁾	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.


⁽⁹⁾	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.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Basis of Presentation, Consolidation and Accounting for Investments

Basis of Presentation

The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles ("GAAP").

Basis of Consolidation and Accounting for Investments

Accounting Estimates

Revenue Recognition

Search & Applications

The Match Group

DailyBurn's revenue consists primarily of subscription fee revenue, which is recognized over the terms for the applicable subscriptions, which range from one to twelve months.

Media

eCommerce

Cash and Cash Equivalents

Marketable Securities

Certain Risks and Concentrations

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 12 Years

Business Combinations

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 7 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

Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive income into earnings.

Stock-Based Compensation

Redeemable Noncontrolling Interests

Recent Accounting Pronouncement

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, 2014

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 12 Years

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

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,
	2014		2013		2012
	(In thousands)
U.S.	$	174,792	$	331,520	$	214,675
Foreign	95,137		84,781		74,387
Total	$	269,929	$	416,301	$	289,062

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

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



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Current income tax (benefit) provision :
Federal	$	(45,842	)	$	115,250		$	56,439
State	(14,787		)	13,946			9,204
Foreign	19,132			14,402			16,496
Current income tax (benefit) provision	(41,497		)	143,598			82,139
Deferred income tax provision (benefit):
Federal	74,255			(821		)	40,414
State	3,090			(2,117		)	1,978
Foreign	(476		)	(6,158		)	(5,316		)
Deferred income tax provision (benefit)	76,869			(9,096		)	37,076
Income tax provision	$	35,372		$	134,502		$	119,215

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

Income taxes receivable (payable) and deferred tax assets (liabilities) are included in the following captions in the accompanying consolidated balance sheet at December 31, 2014 and 2013:



	December 31,
	2014			2013
	(In thousands)
Income taxes receivable (payable):
Other current assets	$	4,505		$	12,242
Other non-current assets	1,478			19,217
Accrued expenses and other current liabilities	(41,157		)	(16,159		)
Income taxes payable	(32,635		)	(416,384		)
Net income taxes payable	$	(67,809	)	$	(401,084	)

Deferred tax assets (liabilities):
Other current assets	$	17,993		$	34,381
Other non-current assets	1,380			26
Accrued expenses and other current liabilities	(255		)	(255		)
Deferred income taxes	(409,529		)	(320,748		)
Net deferred tax liabilities	$	(390,411	)	$	(286,596	)

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



	December 31,
	2014			2013
	(In thousands)
Deferred tax assets:
Accrued expenses	$	34,654		$	28,005
Net operating loss carryforwards	55,579			52,336
Tax credit carryforwards	13,585			6,138
Stock-based compensation	69,342			69,101
Income tax reserves, including related interest	2,247			62,852
Cost method investments	27,581			2,383
Equity method investments	14,998			13,584
Other	10,075			10,212
Total deferred tax assets	228,061			244,611
Less valuation allowance	(98,350		)	(62,353		)
Net deferred tax assets	129,711			182,258
Deferred tax liabilities:
Investment in subsidiaries	(378,769		)	(377,483		)
Intangible and other assets	(115,470		)	(69,530		)
Other	(25,883		)	(21,841		)
Total deferred tax liabilities	(520,122		)	(468,854		)
Net deferred tax liabilities	$	(390,411	)	$	(286,596	)

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

A reconciliation of the income tax provision 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,
	2014			2013			2012
	(In thousands)
Income tax provision at the federal statutory rate of 35%	$	94,475		$	145,705		$	101,172
Change in tax reserves, net	(86,151		)	1,791			17,703
Foreign income taxed at a different statutory tax rate	(8,943		)	(17,428		)	(16,240		)
State income taxes, net of effect of federal tax benefit	7,240			7,469			7,650
Non-deductible goodwill associated with the sale of Urbanspoon	6,982			—			—
Non-deductible impairments for certain cost method investments	23,310			1,756			226
Other, net	(1,541		)	(4,791		)	8,704
Income tax provision	$	35,372		$	134,502		$	119,215

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,
	2014			2013			2012
	(In thousands)
Balance at January 1	$	275,813		$	379,281		$	351,561
Additions based on tax positions related to the current year	2,159			2,887			6,278
Additions for tax positions of prior years	1,622			3,189			45,287
Reductions for tax positions of prior years	(5,611		)	(17,116		)	(17,545		)
Settlements	(5,092		)	(78,954		)	(5,349		)
Expiration of applicable statutes of limitations	(238,505		)	(13,474		)	(951		)
Balance at December 31	$	30,386		$	275,813		$	379,281

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2014

Goodwill [Line Items]

Schedule of goodwill and intangible assets, net

Goodwill and intangible assets, net are as follows:



	December 31,
	2014		2013
	(In thousands)
Goodwill	$	1,754,926	$	1,675,323
Intangible assets with indefinite lives	405,234		376,329
Intangible assets with definite lives, net	86,702		69,007
Total goodwill and intangible assets, net	$	2,246,862	$	2,120,659

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, 2014:



	Balance at December 31, 2013		Additions		(Deductions)			Foreign Exchange Translation			Balance at December 31, 2014
	(In thousands)
Search & Applications	$	738,062	$	71,616	$	(33,510	)	$	(1,346	)	$	774,822
The Match Group	775,403		72,833		(1,931		)	(47,508		)	798,797
Media - Connected Ventures	8,267		—		—			—			8,267
eCommerce:
HomeAdvisor	131,872		20,646		—			(1,197		)	151,321
ShoeBuy	21,719		—		—			—			21,719
Total eCommerce	153,591		20,646		—			(1,197		)	173,040
Total	$	1,675,323	$	165,095	$	(35,441	)	$	(50,051	)	$	1,754,926

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			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	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

Schedule of intangible assets with definite lives

Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2014 and 2013, intangible assets with definite lives are as follows:



	December 31, 2014
	Gross Carrying Amount		Accumulated Amortization			Net		Weighted-Average Useful Life (Years)
	(In thousands)
Content	$	62,602	$	(36,988	)	$	25,614	4.1
Technology	54,981		(20,988		)	33,993		3.2
Trade names	30,110		(21,681		)	8,429		2.6
Customer lists	24,566		(14,050		)	10,516		2.6
Advertiser and supplier relationships and other	13,380		(5,230		)	8,150		4.0
Total	$	185,639	$	(98,937	)	$	86,702	3.4



	December 31, 2013
	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

Schedule of expected amortization of intangible assets with definite lives

At December 31, 2014, 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)
2015	$	44,262
2016	24,099
2017	13,441
2018	4,547
2019	353
Total	$	86,702

MARKETABLE SECURITIES (Tables)

12 Months Ended

Dec. 31, 2014

Marketable Securities [Abstract]

Schedule of current available-for-sale marketable securities

The contractual maturities of debt securities classified as current available-for-sale at December 31, 2014 are as follows:



	Amortized Cost		Fair Value
	(In thousands)
Due in one year or less	$	54,502	$	54,455
Due after one year through five years	104,916		104,742
Total	$	159,418	$	159,197

At December 31, 2014, 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	$	159,418	$	34	$	(255	)	$	159,197
Total debt securities	159,418		34		(255		)	159,197
Equity security	98		1,353		—			1,451
Total marketable securities	$	159,516	$	1,387	$	(255	)	$	160,648

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

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,
	2014		2013		2012
	(In thousands)
Proceeds from maturities and sales of available-for-sale marketable securities	$	25,223	$	82,160	$	205,944
Gross realized gains	3,362		35,692		4,075
Gross realized losses	—		—		(5		)

- 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, 2014

Long-term Investments [Abstract]

Schedule of long-term investments

Long-term investments consist of:



	December 31,
	2014		2013
	(In thousands)
Cost method investments	$	90,910	$	137,286
Equity method investments	10,593		22,073
Long-term marketable equity securities	7,410		11,711
Auction rate security	6,070		8,920
Total long-term investments	$	114,983	$	179,990

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Tables)

12 Months Ended

Dec. 31, 2014

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, 2014
	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	$	174,720	$	—	$	—		$	174,720
Commercial paper	—		388,801		—			388,801
Time deposits	—		42,914		—			42,914
Marketable securities:
Corporate debt securities	—		159,197		—			159,197
Equity security	1,451		—		—			1,451
Long-term investments:
Auction rate security	—		—		6,070			6,070
Marketable equity security	7,410		—		—			7,410
Total	$	183,581	$	590,912	$	6,070		$	780,563

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	(30,140	)	$	(30,140	)



	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 arrangements	$	—	$	—	$	(45,828	)	$	(45,828	)

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, 2014						December 31, 2013
	Auction Rate Security			Contingent Consideration Arrangements			Auction Rate Security		Contingent Consideration Arrangements
	(In thousands)
Balance at January 1	$	8,920		$	(45,828	)	$	8,100	$	(1,909	)
Total net gains (losses):
Included in earnings	—			13,367			—		(343		)
Included in other comprehensive (loss) income	(2,850		)	3,025			820		(2,445		)
Fair value at date of acquisition	—			(8,813		)	—		(41,387		)
Settlements	—			8,109			—		256
Balance at December 31	$	6,070		$	(30,140	)	$	8,920	$	(45,828	)

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, 2014						December 31, 2013
	Carrying Value			Fair Value			Carrying Value			Fair Value
	(In thousands)
Long-term debt	$	(1,080,000	)	$	(1,099,813	)	$	(1,080,000	)	$	(1,058,396	)

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 31, 2014

Debt Disclosure [Abstract]

Schedule of long-term debt

Long-term debt consists of:



	December 31,
	2014		2013
	(In thousands)
4.875% Senior Notes due November 30, 2018 (the "2013 Senior Notes"); interest payable each May 30 and November 30, which commenced May 30, 2014	$	500,000	$	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	$	1,080,000

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	%



Year	Percentage
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=34725769&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, 2014

Equity [Abstract]

Schedule of accumulated other comprehensive (loss) income

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



	Year Ended December 31, 2014
	Foreign Currency Translation Adjustment			Unrealized Gains (Losses) On Available-For-Sale Securities			Accumulated Other Comprehensive Loss
	(In thousands)
Balance at January 1	$	(20,352	)	$	7,306		$	(13,046	)
Other comprehensive loss before reclassifications, net of tax benefit of $0.7 million related to unrealized losses on available-for-sale securities	(66,496		)	(6,233		)	(72,729		)
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $1.2 million	—			(1,925		)	(1,925		)
Net current period other comprehensive loss	(66,496		)	(8,158		)	(74,654		)
Balance at December 31	$	(86,848	)	$	(852	)	$	(87,700	)



	Year Ended December 31, 2013
	Foreign Currency Translation Adjustment			Unrealized (Losses) Gains On Available-For-Sale Securities			Accumulated Other Comprehensive (Loss) Income
	(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 on available-for-sale securities	4,721			43,235			47,956
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $6.9 million	—			(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, 2014

Earnings Per Share [Abstract]

Computation of basic and diluted 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,
	2014				2013				2012
	Basic		Diluted		Basic		Diluted		Basic			Diluted
	(In thousands, except per share data)
Numerator:
Earnings from continuing operations	$	234,557	$	234,557	$	281,799	$	281,799	$	169,847		$	169,847
Net loss (earnings) attributable to noncontrolling interests	5,643		5,643		2,059		2,059		(1,530		)	(1,530		)
Earnings from continuing operations attributable to IAC shareholders	240,200		240,200		283,858		283,858		168,317			168,317
Earnings (loss) from discontinued operations attributable to IAC shareholders	174,673		174,673		1,926		1,926		(9,051		)	(9,051		)
Net earnings attributable to IAC shareholders	$	414,873	$	414,873	$	285,784	$	285,784	$	159,266		$	159,266

Denominator:
Weighted average basic shares outstanding	83,292		83,292		83,480		83,480		86,247			86,247
Dilutive securities including stock options, warrants and RSUs^(a)(b)	—		5,266		—		3,262		—			6,842
Denominator for earnings per share—weighted average shares^(a)(b)	83,292		88,558		83,480		86,742		86,247			93,089

Earnings (loss) per share attributable to IAC shareholders:
Earnings per share from continuing operations	$	2.88	$	2.71	$	3.40	$	3.27	$	1.95		$	1.81
Discontinued operations	2.10		1.97		0.02		0.02		(0.10		)	(0.10		)
Earnings per share	$	4.98	$	4.68	$	3.42	$	3.29	$	1.85		$	1.71

__________________________________________________________________

(a)

(b)

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 31, 2014

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

Schedule of changes in outstanding stock options

Stock options outstanding at December 31, 2014 and changes during the year ended December 31, 2014 is as follows:



	December 31, 2014
	Shares		Weighted Average Exercise Price		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value
	(Shares and intrinsic value in thousands)
Outstanding at January 1, 2014	8,074		$	36.98
Granted	747		67.95
Exercised	(1,790	)	31.88
Forfeited	(496	)	46.85
Expired	(15	)	31.13
Outstanding at December 31, 2014	6,520		$	41.19	6.0	$	133,077
Options exercisable	3,647		$	33.50	4.7	$	99,523

Schedule of information about stock options outstanding and exercisable

The following table summarizes the information about stock options outstanding and exercisable at December 31, 2014:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Outstanding at December 31, 2014	Weighted- Average Remaining Contractual Life in Years	Weighted- Average Exercise Price		Exercisable at December 31, 2014	Weighted- Average Remaining Contractual Life	Weighted- Average Exercise Price
	(Shares in thousands)
$10.01 to $20.00	431	4.5	$	17.91	431	4.5	$	17.91
$20.01 to $30.00	905	4.3	22.14		905	4.3	22.14
$30.01 to $40.00	1,148	6.3	31.84		749	6.2	31.60
$40.01 to $50.00	2,913	5.7	45.16		1,426	4.0	44.05
$50.01 to $60.00	381	7.3	58.51		136	7.3	58.44
$60.01 to $70.00	492	9.3	66.14		—	—	—
$70.01 to $80.00	250	9.3	71.55		—	—	—
	6,520	6.0	$	41.19	3,647	4.7	$	33.50

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,
	2014		2013		2012
Expected volatility	31	%	29	%	31	%
Risk-free interest rate	1.5	%	1.0	%	0.6	%
Expected term	4.8 years		6.2 years		4.4 years
Dividend yield	1.5	%	2.0	%	1.2	%

Schedule of outstanding unvested RSUs and PSUs

Unvested RSUs and PSUs outstanding at December 31, 2014 and changes during the year ended December 31, 2014 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)
Unvested at January 1, 2014	692		$	43.50	322		$	31.27
Granted	257		67.69		35		71.39
Vested	(199	)	36.70		(102	)	31.15
Forfeited	—		—		(220	)	31.32
Unvested at December 31, 2014	750		$	53.61	35		$	71.39

_______________________________________________________________________________


(a)	Included in the table are PSUs which vest at the end of two 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, 2014

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment [Table Text Block]



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Revenue:
Search & Applications	$	1,596,251		$	1,604,950		$	1,465,795
The Match Group	897,245			805,390			714,222
Media	181,780			191,434			164,051
eCommerce	435,361			422,066			457,182
Inter-segment elimination	(1,090		)	(853		)	(317		)
Total	$	3,109,547		$	3,022,987		$	2,800,933



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Operating Income (Loss):
Search & Applications	$	311,340		$	340,117		$	305,644
The Match Group	240,912			228,155			200,166
Media	(40,177		)	(20,803		)	(46,902		)
eCommerce	(1,257		)	(61		)	15,323
Corporate	(132,091		)	(121,205		)	(150,663		)
Total	$	378,727		$	426,203		$	323,568



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Adjusted EBITDA:^(a)
Search & Applications	$	362,029		$	385,851		$	328,141
The Match Group	264,736			266,949			236,778
Media	(36,720		)	(16,976		)	(38,555		)
eCommerce	17,282			22,890			31,200
Corporate	(63,251		)	(60,411		)	(60,119		)
Total	$	544,076		$	598,303		$	497,445



	December 31,
	2014		2013
	(In thousands)
Segment Assets:^(b)
Search & Applications	$	341,886	$	409,116
The Match Group	297,166		341,377
Media	87,448		92,500
eCommerce	50,133		41,827
Corporate	1,251,383		1,229,205
Total	$	2,028,016	$	2,114,025



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Capital expenditures:
Search & Applications	$	17,701	$	22,215	$	15,320
The Match Group	22,105		19,997		19,853
Media	1,566		1,197		1,178
eCommerce	9,620		8,921		8,485
Corporate	6,241		27,981		6,365
Total	$	57,233	$	80,311	$	51,201

_______________________________________________________________________________

(a)


(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 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,
	2014		2013		2012
	(In thousands)
Revenue
United States	$	2,146,189	$	2,081,485	$	1,966,383
All other countries	963,358		941,502		834,550
Total	$	3,109,547	$	3,022,987	$	2,800,933



	December 31,
	2014		2013
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets)
United States	$	281,879	$	271,916
All other countries	20,580		22,048
Total	$	302,459	$	293,964

Schedule of reconciliation of Adjusted EBITDA to operating income (loss)

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



	Year Ended December 31, 2014
	Adjusted EBITDA			Non-Cash Compensation Expense			Depreciation			Amortization of Intangibles			Acquisition-related Contingent Consideration Fair Value Adjustments			Operating Income (Loss)
	(In thousands)
Search & Applications	$	362,029		$	—		$	(16,461	)	$	(33,902	)	$	(326	)	$	311,340
The Match Group	264,736			287			(25,628		)	(11,395		)	12,912			240,912
Media	(36,720		)	(647		)	(927		)	(2,098		)	215			(40,177		)
eCommerce	17,282			(559		)	(8,015		)	(10,531		)	566			(1,257		)
Corporate	(63,251		)	(58,715		)	(10,125		)	—			—			(132,091		)
Total	$	544,076		$	(59,634	)	$	(61,156	)	$	(57,926	)	$	13,367		$	378,727



	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

Schedule of reconciliation of segment assets to total assets

The following tables reconcile segment assets to total assets:



	December 31, 2014
	Segment Assets		Goodwill		Indefinite-Lived Intangible Assets		Definite-Lived Intangible Assets		Total Assets
	(In thousands)
Search & Applications	$	341,886	$	774,822	$	211,095	$	44,355	$	1,372,158
The Match Group	297,166		798,797		180,558		27,055		1,303,576
Media	87,448		8,267		1,800		4,900		102,415
eCommerce	50,133		173,040		11,781		10,392		245,346
Corporate^(c)	1,251,383		—		—		—		1,251,383
Total	$	2,028,016	$	1,754,926	$	405,234	$	86,702	$	4,274,878



	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

_____________________________________


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

COMMITMENTS (Tables)

12 Months Ended

Dec. 31, 2014

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)
2015	$	32,255
2016	31,105
2017	26,723
2018	23,338
2019	17,775
Thereafter	191,108
Total	$	322,304

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		3-5 Years		More Than 5 Years		Total Amounts Committed
	(In thousands)
Purchase obligations	$	10,710	$	521	$	—	$	—	$	11,231
Letters of credit and surety bonds	1,276		—		73		1,437		2,786
Total commercial commitments	$	11,986	$	521	$	73	$	1,437	$	14,017

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)

12 Months Ended

Dec. 31, 2014

Supplemental Cash Flow Information [Abstract]

Schedule of supplemental disclosure of cash flow information



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Cash paid (received) during the year for:
Interest	$	54,027		$	28,705		$	5,214
Income tax payments	63,521			112,087			43,316
Income tax refunds	(10,477		)	(17,683		)	(8,187		)

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)

12 Months Ended

Dec. 31, 2014

Consolidated Financial Statement Details [Abstract]

Schedule of other current assets



	December 31,
	2014		2013
	(In thousands)
Other current assets:
Prepaid expenses	$	39,311	$	23,942
Capitalized downloadable search toolbar costs, net	29,608		21,171
Production costs	24,599		17,717
Deferred income taxes	17,993		34,381
Income taxes receivable	4,505		12,242
Other	50,726		52,077
Other current assets	$	166,742	$	161,530

Schedule of property and equipment, net



	December 31,
	2014			2013
	(In thousands)
Property and equipment, net:
Buildings and leasehold improvements	$	230,577		$	246,283
Computer equipment and capitalized software	238,960			208,426
Furniture and other equipment	87,788			84,787
Projects in progress	19,551			14,649
Land	5,117			5,117
	581,993			559,262
Accumulated depreciation and amortization	(279,534		)	(265,298		)
Property and equipment, net	$	302,459		$	293,964

Schedule of other non-current assets



	December 31,
	2014		2013
	(In thousands)
Other non-current assets:
Production costs	$	11,586	$	22,423
Income taxes receivable	1,478		19,217
Restricted cash - funds held in escrow for Meetic tender offer	—		71,512
Other	43,629		51,533
Other non-current assets	$	56,693	$	164,685

Schedule of accrued expenses and other current liabilities



	December 31,
	2014		2013
	(In thousands)
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$	101,830	$	85,006
Accrued advertising expense	87,485		63,406
Accrued revenue share expense	50,624		72,274
Income taxes payable	41,157		16,159
Other	116,707		114,193
Accrued expenses and other current liabilities	$	397,803	$	351,038

Schedule of revenue



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Revenue:
Service revenue	$	2,957,735	$	2,869,822	$	2,639,409
Product revenue	151,812		153,165		161,524
Revenue	$	3,109,547	$	3,022,987	$	2,800,933

Schedule of cost of revenue



	Years Ended December 31,
	2014		2013		2012
	(In thousands)
Cost of revenue:
Cost of service revenue	$	757,194	$	884,189	$	833,374
Cost of product revenue	125,982		119,532		158,314
Cost of revenue	$	883,176	$	1,003,721	$	991,688

Schedule of other (expense) income, net



	Years Ended December 31,
	2014			2013			2012
	(In thousands)
Other (expense) income, net:
Impairment of long-term investments	$	(66,601	)	$	(5,268	)	$	(8,685	)
Foreign currency exchange losses, net	(1,558		)	(2,883		)	(1,050		)
Gains on sales of long-term investments and a business	21,946			35,856			3,326
Interest income	4,352			2,608			3,462
Other	(926		)	(4		)	(65		)
Other (expense) income, net	$	(42,787	)	$	30,309		$	(3,012	)

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Tables)

12 Months Ended

Dec. 31, 2014

Guarantor and Nonguarantor Financial Statements [Abstract]

Condensed Balance Sheet

Balance sheet at December 31, 2014:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		Eliminations			IAC Consolidated
	(In thousands)
Cash and cash equivalents	$	766,076	$	1,021	$	223,308	$	—		$	990,405
Marketable securities	159,197		—		1,451		—			160,648
Accounts receivable, net	13		155,262		80,811		—			236,086
Other current assets	23,923		91,105		57,487		(5,773		)	166,742
Intercompany receivables	—		1,688,403		970,810		(2,659,213		)	—
Property and equipment, net	4,950		232,819		64,690		—			302,459
Goodwill	—		1,249,807		505,119		—			1,754,926
Intangible assets, net	—		325,771		166,165		—			491,936
Investment in subsidiaries	5,035,304		930,443		—		(5,965,747		)	—
Other non-current assets	44,610		20,682		109,372		(2,988		)	171,676
Total assets	$	6,034,073	$	4,695,313	$	2,179,213	$	(8,633,721	)	$	4,274,878

Accounts payable, trade	$	3,059	$	55,320	$	22,784	$	—		$	81,163
Other current liabilities	73,491		328,920		191,197		(817		)	592,791
Long-term debt	1,000,000		80,000		—		—			1,080,000
Income taxes payable	2,240		4,771		25,624		—			32,635
Intercompany liabilities	2,659,213		—		—		(2,659,213		)	—
Other long-term liabilities	304,117		104,219		54,328		(7,944		)	454,720
Redeemable noncontrolling interests	—		—		40,427		—			40,427
IAC shareholders' equity	1,991,953		4,122,083		1,843,664		(5,965,747		)	1,991,953
Noncontrolling interests	—		—		1,189		—			1,189
Total liabilities and shareholders' equity	$	6,034,073	$	4,695,313	$	2,179,213	$	(8,633,721	)	$	4,274,878

Balance sheet at December 31, 2013:



	IAC		Guarantor Subsidiaries		Non-Guarantor Subsidiaries		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	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

Condensed Income Statement

Statement of operations for the year ended December 31, 2014:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,286,621		$	834,765		$	(11,839	)	$	3,109,547
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	998			525,185			359,746			(2,753		)	883,176
Selling and marketing expense	2,138			904,221			226,381			(8,303		)	1,124,437
General and administrative expense	105,221			211,293			127,051			45			443,610
Product development expense	6,496			110,375			44,472			(828		)	160,515
Depreciation	1,426			40,645			19,085			—			61,156
Amortization of intangibles	—			37,661			20,265			—			57,926
Total operating costs and expenses	116,279			1,829,380			797,000			(11,839		)	2,730,820
Operating (loss) income	(116,279		)	457,241			37,765			—			378,727
Equity in earnings (losses) of unconsolidated affiliates	253,582			34,613			452			(298,344		)	(9,697		)
Interest expense	(51,988		)	(4,246		)	(80		)	—			(56,314		)
Other income (expense), net	2,688			(3,315		)	(42,160		)	—			(42,787		)
Earnings (loss) from continuing operations before income taxes	88,003			484,293			(4,023		)	(298,344		)	269,929
Income tax benefit (provision)	152,197			(172,128		)	(15,441		)	—			(35,372		)
Earnings (loss) from continuing operations	240,200			312,165			(19,464		)	(298,344		)	234,557
Earnings from discontinued operations, net of tax	174,673			—			570			(570		)	174,673
Net earnings (loss)	414,873			312,165			(18,894		)	(298,914		)	409,230
Net loss attributable to noncontrolling interests	—			—			5,643			—			5,643
Net earnings (loss) attributable to IAC shareholders	$	414,873		$	312,165		$	(13,251	)	$	(298,914	)	$	414,873
Comprehensive income (loss)attributable to IAC shareholders	$	340,219		$	303,976		$	(84,767	)	$	(219,209	)	$	340,219

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



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	2,183,969		$	843,133		$	(4,115	)	$	3,022,987
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	2,456			600,511			403,614			(2,860		)	1,003,721
Selling and marketing expense	2,563			769,115			185,865			(1,133		)	956,410
General and administrative expense	97,025			164,173			117,066			(122		)	378,142
Product development expense	4,685			100,350			34,724			—			139,759
Depreciation	1,386			38,938			18,585			—			58,909
Amortization of intangibles	—			40,277			19,566			—			59,843
Total operating 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	—			—			2,059			—			2,059
Net earnings attributable to IAC shareholders	$	285,784		$	337,818		$	170,782		$	(508,600	)	$	285,784
Comprehensive income attributable to IAC shareholders	$	304,907		$	338,683		$	181,481		$	(520,164	)	$	304,907

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



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			IAC Consolidated
	(In thousands)
Revenue	$	—		$	1,986,527		$	820,759		$	(6,353	)	$	2,800,933
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	5,194			597,588			393,811			(4,905		)	991,688
Selling and marketing expense	4,081			669,448			222,374			(1,465		)	894,438
General and administrative expense	121,919			152,166			112,359			17			386,461
Product development expense	5,611			83,008			27,907			—			116,526
Depreciation	832			35,544			16,105			—			52,481
Amortization of intangibles	—			10,958			24,813			—			35,771
Total operating 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 earnings attributable to noncontrolling interests	—			—			(1,530		)	—			(1,530		)
Net earnings attributable to IAC shareholders	$	159,266		$	321,441		$	29,703		$	(351,144	)	$	159,266
Comprehensive income attributable to IAC shareholders	$	139,540		$	322,212		$	29,828		$	(352,040	)	$	139,540

Condensed Cash Flow Statement

Statement of cash flows for the year ended December 31, 2014:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			IAC Consolidated
	(In thousands)
Net cash (used in) provided by operating activities attributable to continuing operations	$	(114,773	)	$	543,087		$	(4,266	)	$	424,048
Cash flows from investing activities attributable to continuing operations:
Acquisitions, net of cash acquired	—			(191,238		)	(68,153		)	(259,391		)
Capital expenditures	(1,843		)	(40,422		)	(14,968		)	(57,233		)
Proceeds from maturities and sales of marketable debt securities	21,644			—			—			21,644
Purchases of marketable debt securities	(175,826		)	—			—			(175,826		)
Proceeds from sales of long-term investments and a business	—			—			58,388			58,388
Purchases of long-term investments	(4,800		)	(7,043		)	(12,491		)	(24,334		)
Other, net	(2,000		)	11			(1,053		)	(3,042		)
Net cash used in investing activities attributable to continuing operations	(162,825		)	(238,692		)	(38,277		)	(439,794		)
Cash flows from financing activities attributable to continuing operations:
Dividends	(97,338		)	—			—			(97,338		)
Issuance of common stock, net of withholding taxes	1,609			—			—			1,609
Excess tax benefits from stock-based awards	34,214			—			10,743			44,957
Purchase of noncontrolling interests	—			(30,000		)	(3,165		)	(33,165		)
Funds returned from escrow for Meetic tender offer	—			—			12,354			12,354
Acquisition-related contingent consideration payments	—			(736		)	(7,373		)	(8,109		)
Debt issuance costs	(383		)	—			—			(383		)
Intercompany	323,666			(271,309		)	(52,357		)	—
Other, net	—			(1,365		)	460			(905		)
Net cash provided by (used in) financing activities attributable to continuing operations	261,768			(303,410		)	(39,338		)	(80,980		)
Total cash (used in) provided by continuing operations	(15,830		)	985			(81,881		)	(96,726		)
Total cash used in discontinued operations	(116		)	—			(29		)	(145		)
Effect of exchange rate changes on cash and cash equivalents	—			36			(13,204		)	(13,168		)
Net (decrease) increase in cash and cash equivalents	(15,946		)	1,021			(95,114		)	(110,039		)
Cash and cash equivalents at beginning of period	782,022			—			318,422			1,100,444
Cash and cash equivalents at end of period	$	766,076		$	1,021		$	223,308		$	990,405

Statement of cash flows for the year ended December 31, 2013:



	IAC			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			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	—			(6,382		)	(34,052		)	(40,434		)
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 and assets	7,839			50,850			24,402			83,091
Purchases of long-term investments	(17,814		)	—			(33,266		)	(51,080		)
Other, net	—			(1,725		)	(1,804		)	(3,529		)
Net cash provided by (used in) investing activities attributable to continuing operations	1,140			(21,188		)	(59,713		)	(79,761		)
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		)
Acquisition-related contingent consideration payment	—			(256		)	—			(256		)
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			(515,945		)	156,894			17,666
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			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		)	(331,182		)	(33,913		)	(400,254		)
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 and a business	14,194			272			150			14,616
Purchases of long-term investments	(27,187		)	(724		)	(8,183		)	(36,094		)
Other, net	(351		)	(155		)	(9,417		)	(9,923		)
Net cash provided by (used in) investing activities attributable to continuing operations	89,077			(361,339		)	(69,045		)	(341,307		)
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		)
Acquisition-related contingent consideration payments	—			(10,781		)	—			(10,781		)
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		)	(92,335		)	138,755			33,520
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

QUARTERLY RESULTS (UNAUDITED) (Tables)

12 Months Ended

Dec. 31, 2014

Quarterly Financial Information Disclosure [Abstract]

Schedule of quarterly results



	Quarter Ended March 31^(a)			Quarter Ended June 30^(a)(b)			Quarter Ended September 30^(a)(c)		Quarter Ended December 31
	(In thousands, except per share data)
Year Ended December 31, 2014
Revenue	$	740,247		$	756,315		$	782,231	$	830,754
Cost of revenue	209,234			210,730			224,695		238,517
Operating income	71,712			95,690			100,953		110,372
Earnings (loss) from continuing operations	34,305			(17,995		)	150,261		67,986
(Loss) earnings from discontinued operations, net of tax	(814		)	(868		)	175,730		625
Net earnings (loss)	33,491			(18,863		)	325,991		68,611
Net earnings (loss) attributable to IAC shareholders	35,885			(17,996		)	326,812		70,172
Per share information attributable to IAC shareholders:
Basic earnings (loss) per share from continuing operations^(d)	$	0.44		$	(0.21	)	$	1.81	$	0.83
Diluted earnings (loss) per share from continuing operations^(d)	$	0.42		$	(0.21	)	$	1.70	$	0.78
Basic earnings (loss) per share^(d)	$	0.44		$	(0.22	)	$	3.91	$	0.84
Diluted earnings (loss) per share^(d)	$	0.41		$	(0.22	)	$	3.68	$	0.78

	Quarter Ended March 31^(a)			Quarter Ended June 30^(a)			Quarter Ended September 30^(a)		Quarter Ended December 31^(a)
	(In thousands, except per share data)
Year Ended December 31, 2013
Revenue	$	742,249		$	799,411		$	756,872	$	724,455
Cost of revenue	257,474			273,938			249,888		222,421
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^(d)	$	0.65		$	0.71		$	1.12	$	0.93
Diluted earnings per share from continuing operations^(d)	$	0.62		$	0.69		$	1.08	$	0.88
Basic earnings per share^(d)	$	0.64		$	0.70		$	1.17	$	0.93
Diluted earnings per share^(d)	$	0.61		$	0.67		$	1.13	$	0.88

_______________________________________________________________________________

(a)


(b)	The second quarter of 2014 includes an after-tax other-than-temporary impairment charge of $63.6 million related to the write-down of a cost method investment to fair value.


(c)	(Loss) earnings from discontinued operations, net of tax, in the third quarter of 2014 includes the release of tax reserves as a result of the expiration of the statutes of limitations for federal income taxes for the years 2001 through 2009.


(d)	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

ORGANIZATION (Details)	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries where the company has consumer audiences	200

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Search & Applications \| Minimum
Deferred revenue
Revenue recognition period	1 year
Search & Applications \| Maximum
Deferred revenue
Revenue recognition period	2 years
Dating businesses
Deferred revenue
Deferred revenue	$ 117.9	$ 116.5
Dating businesses \| Minimum
Deferred revenue
Revenue recognition period	1 month
Dating businesses \| Maximum
Deferred revenue
Revenue recognition period	6 months
DailyBurn \| Minimum
Deferred revenue
Revenue recognition period	1 month
DailyBurn \| Maximum
Deferred revenue
Revenue recognition period	12 months
Media \| Minimum
Deferred revenue
Revenue recognition period	1 month
Media \| Maximum
Deferred revenue
Revenue recognition period	1 year
HomeAdvisor \| Minimum
Deferred revenue
Revenue recognition period	1 month
HomeAdvisor \| Maximum
Deferred revenue
Revenue recognition period	1 year

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Accounting Policies [Abstract]
Maturity period from date of purchase, short-term investments classified as cash equivalents, less than (in days)	91 days
Property and equipment
Net book value	$ 302,459	$ 293,964
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
Computer equipment and capitalized software \| Minimum
Property and equipment
Estimated useful lives, minimum (in years)	2 years
Computer equipment and capitalized 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)	12 years
Software and Software Development Costs
Property and equipment
Net book value	$ 36,900	$ 30,900

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) $ in Thousands	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($) arrangement	Dec. 31, 2012 USD ($)
Advertising Costs (excluding Amortization of Non-Cash Marketing)
Advertising expense	$ 971,800	$ 824,100	$ 774,100
Capitalized access fees, estimated useful lives	18 months
Income Tax Uncertainties [Abstract]
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	4 years
Number of put and call arrangements that became exercisable	0	2	0
Adjustment to increase redeemable noncontrolling interests to fair value	$ (27,750)	$ (40,638)	$ (4,275)
Minimum
Goodwill and Indefinite-Lived Intangible Assets
Royalty rates used for impairment assessment of indefinite-lived intangible assets (as a percent)	1.00%	1.00%
Maximum
Goodwill and Indefinite-Lived Intangible Assets
Royalty rates used for impairment assessment of indefinite-lived intangible assets (as a percent)	9.00%	9.00%
Redeemable Noncontrolling Interest
Redeemable Noncontrolling Interest
Adjustment to increase redeemable noncontrolling interests to fair value	$ 27,800	$ 40,600	$ 4,300
Search & Applications
Goodwill and Indefinite-Lived Intangible Assets
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	15.00%
Reporting Unit Hypothetical Percentage Lower of Fair Value In Excess of Carrying Amount	20.00%
Reporting Unit Hypothetical Amount Of Fair Value In Excess Of Carrying Amount	$ 100,000
Goodwill [Member] \| Minimum
Goodwill and Indefinite-Lived Intangible Assets
Fair Value, Discount Rate	13.00%	13.00%
Goodwill [Member] \| Maximum
Goodwill and Indefinite-Lived Intangible Assets
Fair Value, Discount Rate	19.00%	25.00%
Indefinite-lived Intangible Assets [Member] \| Minimum
Goodwill and Indefinite-Lived Intangible Assets
Fair Value, Discount Rate	10.00%	10.00%
Indefinite-lived Intangible Assets [Member] \| Maximum
Goodwill and Indefinite-Lived Intangible Assets
Fair Value, Discount Rate	20.00%	18.00%

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 4) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue, Major Customer [Line Items]
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 3,109,547	$ 3,022,987	$ 2,800,933
Accounts receivable	236,086				207,408				236,086	207,408
Google Inc.
Revenue, Major Customer [Line Items]
Revenue									1,400,000	1,500,000	$ 1,400,000
Accounts receivable	$ 118,700				$ 112,300				$ 118,700	$ 112,300

INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
U.S. and foreign earnings (loss) from continuing operations before income taxes
U.S.	$ 174,792	$ 331,520	$ 214,675
Foreign	95,137	84,781	74,387
Earnings from continuing operations before income taxes	269,929	416,301	289,062
Current income tax (benefit) provision :
Federal	(45,842)	115,250	56,439
State	(14,787)	13,946	9,204
Foreign	19,132	14,402	16,496
Current income tax (benefit) provision	(41,497)	143,598	82,139
Deferred income tax provision (benefit):
Federal	74,255	(821)	40,414
State	3,090	(2,117)	1,978
Foreign	(476)	(6,158)	(5,316)
Deferred income tax provision (benefit)	76,869	(9,096)	37,076
Income tax provision	35,372	134,502	119,215
Excess tax deductions attributable to stock-based compensation	45,000	32,900	$ 57,100
Deferred tax assets:
Accrued expenses	34,654	28,005
Net operating loss carryforwards	55,579	52,336
Tax credit carryforwards	13,585	6,138
Stock-based compensation	69,342	69,101
Income tax reserves, including related interest	2,247	62,852
Cost method investments	27,581	2,383
Equity method investments	14,998	13,584
Other	10,075	10,212
Total deferred tax assets	228,061	244,611
Less valuation allowance	(98,350)	(62,353)
Net deferred tax assets	129,711	182,258
Deferred tax liabilities:
Investment in subsidiaries	(378,769)	(377,483)
Intangible and other assets	(115,470)	(69,530)
Other	(25,883)	(21,841)
Total deferred tax liabilities	(520,122)	(468,854)
Net deferred tax liabilities	$ (390,411)	$ (286,596)

INCOME TAXES (Details 2) $ in Millions	12 Months Ended
INCOME TAXES (Details 2) $ in Millions	Dec. 31, 2014 USD ($)
Net operating loss carryforwards and tax credits
Tax benefits related to NOLs	$ 0.8
Tax credit carryforwards	19.0
Tax credit carryforwards that can be carried forward indefinitely	10.0
Tax credit carryforwards expiring within ten years	9.0
Federal
Net operating loss carryforwards and tax credits
Loss carryforwards	61.5
State
Net operating loss carryforwards and tax credits
Loss carryforwards	82.6
Capital loss carryforwards	5.1
Tax credit carryforwards	5.6
State \| Research
Net operating loss carryforwards and tax credits
Tax credit carryforwards	8.2
Foreign
Net operating loss carryforwards and tax credits
Loss carryforwards	107.5
Net operating losses carryforwards that can be carried forward indefinitely	98.1
Net operating losses carryforwards expiring within twenty years	9.3
Tax credit carryforwards	$ 5.2

INCOME TAXES (Details 3) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2014
Income taxes (payable) receivable and deferred tax (liabilities) assets include in the Balance Sheet captions [Line Items]
Increase in valuation allowance	$ 36,000
Valuation allowance related to portion of tax loss carryforwards and other items	$ 98,300
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%	$ 94,475	$ 145,705	$ 101,172
Change in tax reserves, net	(86,151)	1,791	17,703
Foreign income taxed at a different statutory tax rate	(8,943)	(17,428)	(16,240)
State income taxes, net of effect of federal tax benefit	7,240	7,469	7,650
Non-deductible goodwill associated with the sale of Urbanspoon	6,982
Non-deductible impairments for certain cost method investments	23,310	1,756	226
Other, net	(1,541)	(4,791)	8,704
Income tax provision	35,372	134,502	119,215
Undistributed earnings indefinitely reinvested outside United States	605,700
Deferred tax liabilities related to non-indefinitely reinvested earnings	141,500
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Balance at January 1	275,813	379,281	351,561
Additions based on tax positions related to the current year	2,159	2,887	6,278
Additions for tax positions of prior years	1,622	3,189	45,287
Reductions for tax positions of prior years	(5,611)	(17,116)	(17,545)
Settlements	(5,092)	(78,954)	(5,349)
Expiration of applicable statutes of limitations	(238,505)	(13,474)	(951)
Balance at December 31	30,386	275,813	379,281
Total unrecognized tax benefits including interest				$ 374,800
Unrecognized Tax Benefits Related To Federal Income Taxes Statutes Of Limitations Expiring Recognized This Quarter That Impacted Income Tax Benefit (Provision) Continuing Operations	88,200
Unrecognized Tax Benefits Related To Federal Income Taxes Statutes Of Limitations Expiring Recognized This Quarter That Impacted Income Tax Benefit (Provision) Discontinued Operations	175,700
Portion of unrecognized tax benefits related to deferred tax assets included in other non-current assets	110,900
Unrecognized tax benefits included in accrued expenses and other current liabilities	100,100
Unrecognized Tax Benefits Including Tax Interest Accrued	33,200	408,800
Unrecognized tax benefits, tax positions for which the ultimate deductibility is highly certain but timing is uncertain	30,500
Change In Unrecognized Tax Benefits Unrelated To The Federal Income Taxes Statute Of Limitations Expiring Reasonably Possible Within Twelve Months Of The Current Reporting Period	8,800
Change In Unrecognized Tax Benefits Unrelated To The Federal Income Taxes Statute Of Limitations Expiring Reasonably Possible Within Twelve Months Of The Current Reporting Period, Income Tax Provision	8,400
Deferred taxes related to interest on unrecognized tax benefits from continuing operations	35,300	2,800	3,100
Deferred taxes related to interest on unrecognized tax benefits from discontinued operations	11,700	800	1,700
Accrued interest on unrecognized tax benefits	2,800	133,000
Accrued penalties on unrecognized tax benefits	2,900	5,100
Other current assets	166,742	161,530
Other non-current assets	56,693	164,685
Accrued Liabilities, Current	(397,803)	(351,038)
Income taxes payable	(32,635)	(416,384)
Deferred income taxes	(409,529)	(320,748)
Net deferred tax liabilities	(390,411)	(286,596)
Deferred Tax (Liabilities) Assets
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Other current assets	17,993	34,381
Other non-current assets	1,380	26
Accrued Liabilities, Current	(255)	(255)
Deferred income taxes	(409,529)	(320,748)
Net deferred tax liabilities	(390,411)	(286,596)
Income Taxes (Payable) Receivable
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Other current assets	4,505	12,242
Other non-current assets	1,478	19,217
Accrued Liabilities, Current	(41,157)	(16,159)
Income taxes payable	(32,635)	(416,384)
Net income taxes payable	67,809	401,084
Continuing Operations [Member]
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Unrecognized Tax Benefits, Interest on Income Taxes Expense	58,500	4,800	5,200
Discontinued Operations [Member]
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Unrecognized Tax Benefits, Interest on Income Taxes Expense	$ 19,700	$ 1,400	$ 2,800

GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Balance of goodwill and intangible assets, net
Goodwill	$ 1,754,926	$ 1,675,323	$ 1,616,154
Intangible assets with indefinite lives	405,234	376,329
Intangible assets with definite lives, net	86,702	69,007
Total goodwill and intangible assets, net	2,246,862	2,120,659
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	774,822	738,062	723,650
Intangible assets with indefinite lives	211,095	195,805
Intangible assets with definite lives, net	44,355	40,550
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, 2014	Dec. 31, 2013	Dec. 31, 2012
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	$ 1,675,323	$ 1,616,154
Additions	165,095	67,781
(Deductions)	(35,441)	(14,014)
Foreign Exchange Translation	(50,051)	5,402
Balance at the end of the period	1,754,926	1,675,323
Search & Applications
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	738,062	723,650
Additions	71,616
(Deductions)	(33,510)	(160)
Goodwill Transfers During Period		14,572
Foreign Exchange Translation	(1,346)
Balance at the end of the period	774,822	738,062
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	775,403	718,736
Additions	72,833	62,464
(Deductions)	(1,931)	(10,675)
Foreign Exchange Translation	(47,508)	4,878
Balance at the end of the period	798,797	775,403
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	0	0
(Deductions)	0	0
Goodwill Transfers During Period		0
Foreign Exchange Translation	0	0
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	153,591	165,501
Additions	20,646	5,317
(Deductions)		(3,179)
Goodwill Transfers During Period		14,572
Foreign Exchange Translation	(1,197)	524
Balance at the end of the period	173,040	153,591
HomeAdvisor
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period	131,872	111,658
Additions	20,646	5,317
Goodwill Transfers During Period		14,373
Foreign Exchange Translation	(1,197)	524
Balance at the end of the period	151,321	131,872
CityGrid
Balance of goodwill by reporting unit, including the changes in the carrying value of goodwill
Balance at the beginning of the period		32,124
(Deductions)		(3,179)
Goodwill Transfers During Period		(28,945)
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	0	0
(Deductions)	0	0
Goodwill Transfers During Period		0
Foreign Exchange Translation	0	0
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, 2014	Dec. 31, 2013
Intangible assets with definite lives
Gross Carrying Amount	$ 185,639	$ 152,317
Accumulated Amortization	(98,937)	(83,310)
Total	$ 86,702	$ 69,007
Weighted-Average Useful Life (Years)	3 years 4 months 24 days	3 years 2 months 12 days
Future amortization expense of intangible assets with definite-lives
2015	$ 44,262
2016	24,099
2017	13,441
2018	4,547
2019	353
Total	86,702	$ 69,007
Content
Intangible assets with definite lives
Gross Carrying Amount	62,602	47,800
Accumulated Amortization	(36,988)	(22,373)
Total	$ 25,614	$ 25,427
Weighted-Average Useful Life (Years)	4 years 1 month 6 days	4 years
Future amortization expense of intangible assets with definite-lives
Total	$ 25,614	$ 25,427
Technology
Intangible assets with definite lives
Gross Carrying Amount	54,981	41,694
Accumulated Amortization	(20,988)	(25,324)
Total	$ 33,993	$ 16,370
Weighted-Average Useful Life (Years)	3 years 2 months 12 days	2 years 10 months 24 days
Future amortization expense of intangible assets with definite-lives
Total	$ 33,993	$ 16,370
Trade names
Intangible assets with definite lives
Gross Carrying Amount	30,110	29,283
Accumulated Amortization	(21,681)	(16,427)
Total	$ 8,429	$ 12,856
Weighted-Average Useful Life (Years)	2 years 7 months 6 days	3 years
Future amortization expense of intangible assets with definite-lives
Total	$ 8,429	$ 12,856
Customer lists
Intangible assets with definite lives
Gross Carrying Amount	24,566	22,584
Accumulated Amortization	(14,050)	(13,116)
Total	$ 10,516	$ 9,468
Weighted-Average Useful Life (Years)	2 years 7 months 6 days	2 years 6 months
Future amortization expense of intangible assets with definite-lives
Total	$ 10,516	$ 9,468
Advertiser and supplier relationships
Intangible assets with definite lives
Gross Carrying Amount	13,380	10,956
Accumulated Amortization	(5,230)	(6,070)
Total	$ 8,150	$ 4,886
Weighted-Average Useful Life (Years)	4 years	2 years 10 months 24 days
Future amortization expense of intangible assets with definite-lives
Total	$ 8,150	$ 4,886

MARKETABLE SECURITIES (Details) $ in Thousands	Dec. 31, 2014 USD ($) security	Dec. 31, 2013 USD ($)
Available-for-sale marketable securities
Amortized Cost	$ 159,516	$ 1,220
Gross unrealized gain	1,387	4,784
Gross Unrealized Losses	(255)	0
Marketable securities	$ 160,648	6,004
Number of securities in loss position \| security	58
Corporate debt securities
Available-for-sale marketable securities
Amortized Cost	$ 159,418	1,004
Gross unrealized gain	34	4
Gross Unrealized Losses	(255)	0
Marketable securities	159,197	1,008
Fair value of securities in loss position	123,200
Total debt securities
Available-for-sale marketable securities
Amortized Cost	159,418	1,004
Gross unrealized gain	34	4
Gross Unrealized Losses	(255)	0
Marketable securities	159,197	1,008
Marketable equity security
Available-for-sale marketable securities
Amortized Cost	98	216
Gross unrealized gain	1,353	4,780
Gross Unrealized Losses	0	0
Marketable securities	$ 1,451	$ 4,996

MARKETABLE SECURITIES (Details 2) - USD ($) $ in Thousands	12 Months Ended
MARKETABLE SECURITIES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Available-for-sale marketable securities
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax	$ 255	$ 0
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]
Due in one year or less, Amortized Cost Basis	54,502
Due in one year or less	54,455
Due after one year through five years, Amortized Cost Basis	104,916
Due after one year through five years	104,742
Total	159,418
Total	159,197
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	25,223	82,160	$ 205,944
Gross realized gains	3,362	35,692	4,075
Gross realized losses	$ 0	$ 0	$ (5)

LONG-TERM INVESTMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Components of long-term investments
Long-term investments	$ 114,983	$ 179,990
Cost method investments
Components of long-term investments
Long-term investments	90,910	137,286
Equity method investments
Components of long-term investments
Long-term investments	10,593	22,073
Marketable equity security
Components of long-term investments
Long-term investments	7,410	11,711
Auction rate security
Components of long-term investments
Long-term investments	$ 6,070	$ 8,920

LONG-TERM INVESTMENTS (Details2) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
LONG-TERM INVESTMENTS (Details2) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Long-term investments
Cost method investment, Other-than-temporary impairment	$ 63,600	$ 66,600	$ 5,000
Cost Method Investment Ownership Percentage		20.00%
Equity Method Investment, Other-than-temporary impairment		$ 4,200	18,600
Long-term marketable equity securities
Gross unrealized loss		1,387	4,784
Other than temporary impairment losses				$ 8,700
Other than temporary impairment recognized in earnings		66,601	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		8,700	8,800
Gross unrealized loss		$ 1,200	$ 3,000

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Assets:
Marketable securities:	$ 160,648	$ 6,004
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1)
Assets:
Total Assets	183,581	715,014
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Money Market Funds [Member]
Assets:
Cash equivalents:	174,720	698,307
Fair value on a recurring basis \| Quoted Market Prices in Active Markets for Identical Assets (Level 1) \| Equity security
Assets:
Marketable securities:	1,451	4,996
Long-term investments:	7,410	11,711
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2)
Assets:
Total Assets	590,912	45,333
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Commercial Paper [Member]
Assets:
Cash equivalents:	388,801	12,000
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Time deposits
Assets:
Cash equivalents:	42,914	32,325
Fair value on a recurring basis \| Significant Other Observable Inputs (Level 2) \| Corporate debt securities
Assets:
Marketable securities:	159,197	1,008
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3)
Assets:
Total Assets	6,070	8,920
Business Combination, Contingent Consideration, Liability	30,140	45,828
Fair value on a recurring basis \| Significant Unobservable Inputs (Level 3) \| Auction rate securities
Assets:
Long-term investments:	6,070	8,920
Fair Value \| Fair value on a recurring basis
Assets:
Total Assets	780,563	769,267
Business Combination, Contingent Consideration, Liability	30,140	45,828
Fair Value \| Fair value on a recurring basis \| Money Market Funds [Member]
Assets:
Cash equivalents:	174,720	698,307
Fair Value \| Fair value on a recurring basis \| Commercial Paper [Member]
Assets:
Cash equivalents:	388,801	12,000
Fair Value \| Fair value on a recurring basis \| Time deposits
Assets:
Cash equivalents:	42,914	32,325
Fair Value \| Fair value on a recurring basis \| Corporate debt securities
Assets:
Marketable securities:	159,197	1,008
Fair Value \| Fair value on a recurring basis \| Equity security
Assets:
Marketable securities:	1,451	4,996
Long-term investments:	7,410	11,711
Fair Value \| Fair value on a recurring basis \| Auction rate securities
Assets:
Long-term investments:	$ 6,070	$ 8,920

FAIR VALUE MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 2) $ in Thousands, € in Millions	12 Months Ended
	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Dec. 31, 2014 EUR (€)
Changes in liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3)
Fair Value Of Contingent Consideration At Date Of Acquisition	$ 8,800	$ 41,400
Auction rate securities
Cost Basis	159,418
Gross unrealized loss	$ 1,387	4,784
Contingent consideration arrangment
Number of contingent consideration arrangements related to business acquisitions	5			5
Number of contingent consideration arrangements with payment limit	4			4
Acquisition-related contingent consideration payments	$ 8,109	256	$ 10,781
Twoo [Member]
Contingent consideration arrangment
Acquisition-related contingent consideration payments	7,400
Business Combination, Contingent Consideration Arrangements, Range of Outcomes, Value, High	94,900			€ 77.9
Contingent Consideration, Current	10,700
Contingent Consideration, Noncurrent	19,600
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	8,920	8,100
Included in other comprehensive (loss) income, assets	(2,850)	820
Settlements, assets		0
Balance at the end of the period, assets	6,070	8,920	8,100
Auction rate securities
Cost Basis	10,000	10,000
Gross unrealized loss	3,900	1,100
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	(45,828)	(1,909)
Included in Earnings, liabilities	13,367	(343)
Included in Other Comprehensive (Loss) Income, liabilities	3,025	(2,445)
Fair Value Of Contingent Consideration At Date Of Acquisition	8,813	41,387
Settlements, liabilities	8,109	256
Balance at the end of the period, liabilities	(30,140)	$ (45,828)	$ (1,909)
Contingent consideration arrangment
Business Acquisition Contingent Consideration Maximum Amount At Balance Sheet Date	166,900
Business Acquisition Contingent Consideration Fair Value at Balance Sheet Date With A Maximum Limit	29,500
Contingent Consideration Without Limit
Contingent consideration arrangment
Fair value of one contingent consideration arrangements without a maximum limit	$ 700
Contingent Consideration Liability - Twoo
Contingent consideration arrangment
Fair Value, Discount Rate	15.00%

FINANCIAL MEASUREMENTS AND FINANCIAL INSTRUMENTS (Details 3) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Carrying Value	$ (1,080,000)	$ (1,080,000)
Carrying Value
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Carrying Value	(1,080,000)	(1,080,000)
Fair Value
Financial Instruments, Financial Liabilities, Balance Sheet Groupings [Abstract]
Fair Value	$ (1,099,813)	$ (1,058,396)

LONG-TERM DEBT (Details)	12 Months Ended
LONG-TERM DEBT (Details)	Dec. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012	Dec. 21, 2012 USD ($)
Long-term debt
Total long-term debt	$ 1,080,000,000	$ 1,080,000,000
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	0.30%	0.30%
Debt Instrument, Covenant Compliance, Maximum Leverage Ratio			3.0
Line of Credit Facility, Amount Outstanding	$ 0	$ 0.00
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018
Long-term debt
Total long-term debt	$ 500,000,000	$ 500,000,000
Stated interest rate	4.875%	4.875%
Line of Credit Facility [Abstract]
Debt Instrument, Covenant Compliance, Maximum Leverage Ratio	3.0
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| Redemption, Period One
Long-term debt
Redemption percentage	103.25%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| Redemption, Period Two
Long-term debt
Redemption percentage	101.625%
Senior Notes \| Four Point Eight Seven Five Percent Senior Notes Due November 2018 \| Redemption, Period Three
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
Stated interest rate	4.75%	4.75%
Line of Credit Facility [Abstract]
Debt Instrument, Covenant Compliance, Maximum Leverage Ratio	3.0
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| Redemption, Period One
Long-term debt
Redemption percentage	102.375%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| Redemption, Period Two
Long-term debt
Redemption percentage	101.583%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| Redemption, Period Three
Long-term debt
Redemption percentage	100.792%
Senior Notes \| Four Point Seven Five Percent Senior Notes Due December 2022 \| Redemption, Period Four
Long-term debt
Redemption percentage	100.00%
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%

SHAREHOLDERS' EQUITY (Details)	12 Months Ended
SHAREHOLDERS' EQUITY (Details)	Dec. 31, 2014 vote shares	Dec. 31, 2013 shares
Shareholders' equity
Percentage of the total number of directors the holders of common stock are entitled to elect	25.00%
Percentage of the outstanding total voting power of the Company	42.50%
Common stock
Shareholders' equity
Votes per each share of stock \| vote	1
Outstanding shares	78,356,057	76,404,552
Common stock reserved	22,200,000
Class B convertible common stock
Shareholders' equity
Votes per each share of stock \| vote	10
Outstanding shares	5,789,499	5,789,499
Class B Convertible Common Stock Shares Outstanding Percent	100.00%
Board of Directors Chairman [Member] \| Class B convertible common stock
Shareholders' equity
Outstanding shares	5,800,000

SHAREHOLDERS' EQUITY (Details 2) - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2014	Dec. 31, 2013
Changes in outstanding warrants
Class of Warrant or Right, Outstanding	$ 0	$ 0	$ 0
Warrants and Rights Issued	$ 0	$ 0	$ 0
Warrants and Rights Exercised	14.3
Proceeds from Warrant Exercises	$ 284,100,000
Common stock	$ 11,700,000

SHAREHOLDERS' EQUITY (Details 3) - USD ($) $ in Thousands	12 Months Ended
SHAREHOLDERS' EQUITY (Details 3) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Apr. 30, 2013
Shareholders' equity
Common stock repurchased (in shares)	0
Aggregate consideration for common stock repurchased		$ 229,101	$ 716,072
Common stock
Shareholders' equity
Additional shares authorized for repurchase				10,000,000
Shares remaining in share repurchase authorization	8,600,000
IAC
Shareholders' equity
Common stock repurchased (in shares)		4,500,000	15,500,000
Aggregate consideration for common stock repurchased		$ 229,100	$ 716,100

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	$ (13,046)
Net current period other comprehensive income	(75,465)	$ 22,795	$ (19,115)
Balance at December 31	(87,700)	(13,046)
Tax provision for Other comprehensive income before reclassifications	700	3,900
Tax provision for Amounts reclassified from accumulated other comprehensive loss	1,200	6,900
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	(20,352)	(25,073)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains on available-for-sale securities	(66,496)	4,721
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $6.9 million	0	0
Net current period other comprehensive income	(66,496)	4,721
Balance at December 31	(86,848)	(20,352)	(25,073)
Unrealized (Losses) Gains On Available-For-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	7,306	(7,096)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains on available-for-sale securities	(6,233)	43,235
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $6.9 million	(1,925)	(28,833)
Net current period other comprehensive income	(8,158)	14,402
Balance at December 31	(852)	7,306	(7,096)
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance at January 1	(13,046)	(32,169)
Other comprehensive income before reclassifications, net of tax provision of $3.9 million related to unrealized gains on available-for-sale securities	(72,729)	47,956
Amounts reclassified related to unrealized gains on available-for-sale securities, net of tax provision of $6.9 million	(1,925)	(28,833)
Net current period other comprehensive income	(74,654)	19,123
Balance at December 31	$ (87,700)	$ (13,046)	(32,169)
Reclassification out of Accumulated Other Comprehensive Income [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Other Income			$ 2,100

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Earnings Per Share [Abstract]
Weighted Average Number of Shares Issued, Basic									83,292	83,480	86,247
Numerator: Basic
Earnings from continuing operations	$ 67,986	$ 150,261	$ (17,995)	$ 34,305	$ 78,829	$ 91,721	$ 58,540	$ 52,709	$ 234,557	$ 281,799	$ 169,847
Net loss (earnings) attributable to noncontrolling interests									5,643	2,059	(1,530)
Earnings (loss) from continuing operations attributable to IAC shareholders									240,200	283,858	168,317
Less: earnings (loss) from discontinued operations, net of tax	625	175,730	(868)	(814)	24	3,914	(1,068)	(944)	174,673	1,926	(9,051)
Net earnings attributable to IAC shareholders	70,172	326,812	(17,996)	35,885	76,917	96,940	58,290	53,637	414,873	285,784	159,266
Numerator: Diluted
Earnings (loss) from continuing operations	67,986	150,261	(17,995)	34,305	78,829	91,721	58,540	52,709	234,557	281,799	169,847
Net loss (earnings) attributable to noncontrolling interests									5,643	2,059	(1,530)
Earnings (loss) from continuing operations attributable to IAC shareholders									240,200	283,858	168,317
Less: earnings (loss) from discontinued operations, net of tax	$ 625	$ 175,730	$ (868)	$ (814)	$ 24	$ 3,914	$ (1,068)	$ (944)	174,673	1,926	(9,051)
Net earnings (loss) attributable to IAC shareholders									$ 414,873	$ 285,784	$ 159,266
Denominator: Basic
Weighted average basic shares outstanding									83,292	83,480	86,247
Denominator: Diluted
Weighted average basic shares outstanding									83,292	83,480	86,247
Dilutive securities including stock options, warrants and RSUs (in shares)									5,266	3,262	6,842
Denominator for earnings per share-weighted average shares (in shares)									88,558	86,742	93,089
Earnings per share attributable to IAC shareholders: Basic
Earnings per share from continuing operations (in dollars per share)	$ 0.83	$ 1.81	$ (0.21)	$ 0.44	$ 0.93	$ 1.12	$ 0.71	$ 0.65	$ 2.88	$ 3.40	$ 1.95
Discontinued operations, net of tax (in dollars per share)									2.10	0.02	(0.10)
Earnings per share (in dollars per share)	0.84	3.91	(0.22)	0.44	0.93	1.17	0.70	0.64	4.98	3.42	1.85
Earnings (loss) per share attributable to IAC shareholders: Diluted
Earnings per share from continuing operations (in dollars per share)	0.78	1.70	(0.21)	0.42	0.88	1.08	0.69	0.62	2.71	3.27	1.81
Discontinued operations, net of tax (in dollars per share)									1.97	0.02	(0.10)
Earnings per share (in dollars per share)	$ 0.78	$ 3.68	$ (0.22)	$ 0.41	$ 0.88	$ 1.13	$ 0.67	$ 0.61	$ 4.68	$ 3.29	$ 1.71

EARNINGS PER SHARE (Details 2) - shares shares in Thousands	12 Months Ended
EARNINGS PER SHARE (Details 2) - shares shares in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Dilutive Securities:
Dilutive securities (less than 0.1 million for performance shares)	5,266	3,262	6,842
RSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	300	400	800
PSUs
Anti-dilutive weighted average common shares
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	100		100

STOCK-BASED COMPENSATION (Details) $ / shares in Units, shares in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2014 USD ($) $ / shares shares	Dec. 31, 2014 USD ($) plan $ / shares shares	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares
Stock-based compensation
Number of active plans \| plan		3
Shares available for grant \| shares		9,100
Stated term (in years)		10 years
Unrecognized compensation cost, net of estimated forfeitures \| $		$ 113,200
Weighted average period over which cost is expected to be recognized (in years)		2 years 4 months 24 days
Tax benefit recognized related to stock-based compensation \| $		$ 22,200	$ 19,300	$ 31,300
Additional disclosures
Intrinsic value of stock options exercised \| $		63,300	65,600	84,800
Non-cash compensation expense \| $		$ 59,634	$ 53,005	$ 85,625
Stock Options
Stock-based compensation
Vesting period		4 years
Shares
Outstanding at January 1, 2014 \| shares	8,074	8,074
Granted \| shares		747	700	3,600
Exercised \| shares		(1,790)
Forfeited \| shares		(496)
Expired \| shares		(15)
Outstanding at December 31, 2014 \| shares		6,520	8,074
Options exercisable \| shares		3,647
Weighted Average Exercise Price
Outstanding at January 1, 2014 \| $ / shares	$ 36.98	$ 36.98
Granted \| $ / shares		67.95
Exercised \| $ / shares		31.88
Forfeited \| $ / shares		46.85
Expired \| $ / shares		31.13
Outstanding at December 31, 2014 \| $ / shares		41.19	$ 36.98
Options exercisable \| $ / shares		$ 33.50
Weighted Average Remaining Contractual Term
Outstanding at December 31, 2014		6 years
Options exercisable		4 years 8 months 12 days
Aggregate Intrinsic Value
Outstanding at December 31, 2014 \| $		$ 133,077
Options exercisable \| $		$ 99,523
Weighted average assumptions used in Black-Scholes option pricing model
Expected volatility		31.00%	29.00%	31.00%
Risk-free interest rate		1.50%	1.00%	0.60%
Expected term		4 years 9 months 18 days	6 years 2 months 12 days	4 years 4 months 24 days
Dividend yield		1.50%	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) \| $ / shares		$ 16.67	$ 10.67	$ 10.69
Weighted exercise price value of stock options granted with exercise price greater than market price of common stock (in dollars per share) \| $ / shares				60.00
Weighted average fair value of stock options granted with exercise price greater than market price of common stock (in dollars per share) \| $ / shares				$ 7.61
Cash received from stock option exercises \| $		$ 39,100	$ 40,700	$ 58,200
Tax benefit realized from stock option exercises \| $		$ 25,500	$ 17,200	$ 28,200
Non-cash compensation expense \| $	$ 7,400
RSUs \| Minimum
Stock-based compensation
Vesting period		3 years
RSUs \| Maximum
Stock-based compensation
Vesting period		4 years
PSUs \| Minimum
Stock-based compensation
Vesting period		2 years
PSUs \| Maximum
Stock-based compensation
Vesting period		2 years
Former Chief Executive Officer [Member]
Shares
Exercised \| shares			(500)
Additional disclosures
Stock Option Exercises Settled in Cash \| $			$ 9,200

STOCK-BASED COMPENSATION (Details 2) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2012
Information about stock options outstanding and exercisable
Common stock		$ 11.7
Options Outstanding (in shares)	6,520
Weighted-Average Remaining Contractual Life (in years)	6 years
Weighted-Average Exercise Price (in dollars per share)	$ 41.19
Options Exercisable (in shares)	3,647
Weighted Average Remaining Contractual Life (in years)	4 years 8 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 33.50
$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)	431
Weighted-Average Remaining Contractual Life (in years)	4 years 6 months
Weighted-Average Exercise Price (in dollars per share)	$ 17.91
Options Exercisable (in shares)	431
Weighted Average Remaining Contractual Life (in years)	4 years 6 months
Weighted-Average Exercise Price (in dollars per share)	$ 17.91
$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)	905
Weighted-Average Remaining Contractual Life (in years)	4 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 22.14
Options Exercisable (in shares)	905
Weighted Average Remaining Contractual Life (in years)	4 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 22.14
$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)	1,148
Weighted-Average Remaining Contractual Life (in years)	6 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 31.84
Options Exercisable (in shares)	749
Weighted Average Remaining Contractual Life (in years)	6 years 2 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 31.60
$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)	2,913
Weighted-Average Remaining Contractual Life (in years)	5 years 8 months 12 days
Weighted-Average Exercise Price (in dollars per share)	$ 45.16
Options Exercisable (in shares)	1,426
Weighted Average Remaining Contractual Life (in years)	4 years
Weighted-Average Exercise Price (in dollars per share)	$ 44.05
$50.01 to $60.00
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)	381
Weighted-Average Remaining Contractual Life (in years)	7 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 58.51
Options Exercisable (in shares)	136
Weighted Average Remaining Contractual Life (in years)	7 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 58.44
$60.01 to $70.00
Information about stock options outstanding and exercisable
Options Outstanding (in shares)	492
Weighted-Average Remaining Contractual Life (in years)	9 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 66.14
Options Exercisable (in shares)	0
Weighted Average Remaining Contractual Life (in years)	0 months
Weighted-Average Exercise Price (in dollars per share)	$ 0.00
$70.01 to $80.00
Information about stock options outstanding and exercisable
Options Outstanding (in shares)	250
Weighted-Average Remaining Contractual Life (in years)	9 years 3 months 18 days
Weighted-Average Exercise Price (in dollars per share)	$ 71.55
Options Exercisable (in shares)	0
Weighted Average Remaining Contractual Life (in years)	0 months
Weighted-Average Exercise Price (in dollars per share)	$ 0.00

STOCK-BASED COMPENSATION (Details 3) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Additional disclosures
Number of Company's shares required to settle interests held by subsidiaries' management	5,800	1,800
RSUs
Number of shares
Unvested at January 1, 2014	692
Granted	257
Vested	(199)
Unvested at December 31, 2014	750	692
Weighted Average Grant Date Fair Value
Unvested at January 1, 2014	$ 43.50
Granted	67.69
Vested	36.70
Unvested at December 31, 2014	$ 53.61	$ 43.50
RSUs \| Minimum
Additional disclosures
Vesting period	3 years
RSUs \| Maximum
Additional disclosures
Vesting period	4 years
PSUs
Number of shares
Unvested at January 1, 2014	322
Granted	35
Vested	(102)
Forfeited	(220)
Unvested at December 31, 2014	35	322
Weighted Average Grant Date Fair Value
Unvested at January 1, 2014	$ 31.27
Granted	71.39
Vested	31.15
Forfeited	31.32
Unvested at December 31, 2014	$ 71.39	$ 31.27
PSUs \| Minimum
Additional disclosures
Vesting period	2 years
PSUs \| Maximum
Additional disclosures
Vesting period	2 years
Restricted stock, RSUs and PSUs
Weighted Average Grant Date Fair Value
Granted	$ 68.13	$ 42.32	$ 46.24
Additional disclosures
Fair value of shares vested during period	$ 20.4	$ 14.5	$ 139.0

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Segment reporting information
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 3,109,547	$ 3,022,987	$ 2,800,933
Adjusted EBITDA									544,076	598,303	497,445
Segment Assets	2,028,016				2,114,025				2,028,016	2,114,025
Capital expenditures									57,233	80,311	51,201
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(59,634)	(53,005)	(85,625)
Depreciation									(61,156)	(58,909)	(52,481)
Amortization of Intangibles									(57,926)	(59,843)	(35,771)
Acquisition-related contingent consideration fair value adjustments									13,367	(343)	0
Operating income	110,372	$ 100,953	$ 95,690	$ 71,712	112,952	$ 122,004	$ 106,696	$ 84,551	378,727	426,203	323,568
Reconciliation of segment assets to total assets
Segment Assets	2,028,016				2,114,025				2,028,016	2,114,025
Goodwill	1,754,926				1,675,323				1,754,926	1,675,323	1,616,154
Indefinite-Lived Intangible Assets	405,234				376,329				405,234	376,329
Definite-Lived Intangible Assets	86,702				69,007				86,702	69,007
TOTAL ASSETS	4,274,878				4,234,684				4,274,878	4,234,684
Search & Applications
Segment reporting information
Revenue									1,596,251	1,604,950	1,465,795
Adjusted EBITDA									362,029	385,851	328,141
Segment Assets	341,886				409,116				341,886	409,116
Capital expenditures									17,701	22,215	15,320
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense										(3)	(34)
Depreciation									(16,461)	(18,177)	(14,995)
Amortization of Intangibles									(33,902)	(27,554)	(7,468)
Acquisition-related contingent consideration fair value adjustments									(326)
Operating income									311,340	340,117	305,644
Reconciliation of segment assets to total assets
Segment Assets	341,886				409,116				341,886	409,116
Goodwill	774,822				738,062				774,822	738,062	723,650
Indefinite-Lived Intangible Assets	211,095				195,805				211,095	195,805
Definite-Lived Intangible Assets	44,355				40,550				44,355	40,550
TOTAL ASSETS	1,372,158				1,383,533				1,372,158	1,383,533
The Match Group
Segment reporting information
Revenue									897,245	805,390	714,222
Adjusted EBITDA									264,736	266,949	236,778
Segment Assets	297,166				341,377				297,166	341,377
Capital expenditures									22,105	19,997	19,853
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									287	(1,122)	(2,818)
Depreciation									(25,628)	(20,203)	(16,339)
Amortization of Intangibles									(11,395)	(17,126)	(17,455)
Acquisition-related contingent consideration fair value adjustments									12,912	(343)
Operating income									240,912	228,155	200,166
Reconciliation of segment assets to total assets
Segment Assets	297,166				341,377				297,166	341,377
Goodwill	798,797				775,403				798,797	775,403	718,736
Indefinite-Lived Intangible Assets	180,558				167,544				180,558	167,544
Definite-Lived Intangible Assets	27,055				11,818				27,055	11,818
TOTAL ASSETS	1,303,576				1,296,142				1,303,576	1,296,142
Media
Segment reporting information
Revenue									181,780	191,434	164,051
Adjusted EBITDA									(36,720)	(16,976)	(38,555)
Segment Assets	87,448				92,500				87,448	92,500
Capital expenditures									1,566	1,197	1,178
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(647)	(633)	(770)
Depreciation									(927)	(2,124)	(1,398)
Amortization of Intangibles									(2,098)	(1,070)	(6,179)
Acquisition-related contingent consideration fair value adjustments									215
Operating income									(40,177)	(20,803)	(46,902)
Reconciliation of segment assets to total assets
Segment Assets	87,448				92,500				87,448	92,500
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	4,900				944				4,900	944
TOTAL ASSETS	102,415				103,511				102,415	103,511
Total eCommerce
Segment reporting information
Revenue									435,361	422,066	457,182
Adjusted EBITDA									17,282	22,890	31,200
Segment Assets	50,133				41,827				50,133	41,827
Capital expenditures									9,620	8,921	8,485
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(559)	29	2
Depreciation									(8,015)	(8,887)	(11,210)
Amortization of Intangibles									(10,531)	(14,093)	(4,669)
Acquisition-related contingent consideration fair value adjustments									566
Operating income									(1,257)	(61)	15,323
Reconciliation of segment assets to total assets
Segment Assets	50,133				41,827				50,133	41,827
Goodwill	173,040				153,591				173,040	153,591	165,501
Indefinite-Lived Intangible Assets	11,781				11,180				11,781	11,180
Definite-Lived Intangible Assets	10,392				15,695				10,392	15,695
TOTAL ASSETS	245,346				222,293				245,346	222,293
Eliminations
Segment reporting information
Revenue									(1,090)	(853)	(317)
Corporate
Segment reporting information
Adjusted EBITDA									(63,251)	(60,411)	(60,119)
Segment Assets	1,251,383				1,229,205				1,251,383	1,229,205
Capital expenditures									6,241	27,981	6,365
Reconciliation of Adjusted EBITDA to operating income (loss) for the entity's reportable segments [Abstract]
Non-Cash Compensation Expense									(58,715)	(51,276)	(82,005)
Depreciation									(10,125)	(9,518)	(8,539)
Acquisition-related contingent consideration fair value adjustments									0
Operating income									(132,091)	(121,205)	$ (150,663)
Reconciliation of segment assets to total assets
Segment Assets	1,251,383				1,229,205				1,251,383	1,229,205
TOTAL ASSETS	$ 1,251,383				$ 1,229,205				$ 1,251,383	$ 1,229,205

SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details 2) - USD ($) $ in Thousands	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue and long-lived assets by geography
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 3,109,547	$ 3,022,987	$ 2,800,933
Long-lived assets (excluding goodwill and intangible assets)	302,459				293,964				302,459	293,964
United States
Revenue and long-lived assets by geography
Revenue									2,146,189	2,081,485	1,966,383
Long-lived assets (excluding goodwill and intangible assets)	281,879				271,916				281,879	271,916
All other countries
Revenue and long-lived assets by geography
Revenue									963,358	941,502	$ 834,550
Long-lived assets (excluding goodwill and intangible assets)	$ 20,580				$ 22,048				$ 20,580	$ 22,048

COMMITMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
COMMITMENTS (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Future minimum payments under operating lease agreements
2015	$ 32,255
2016	31,105
2017	26,723
2018	23,338
2019	17,775
Thereafter	191,108
Total	322,304
Expenses charged to operations under operating lease agreements	$ 41,200	$ 36,700	$ 30,600
Period of most significant operating leases (in years)	77 years
Percentage of most significant operating leases	55.00%

COMMITMENTS (Details 2) $ in Thousands	Dec. 31, 2014 USD ($)
Amount of Commitment Expiration Per Period
Less Than 1 Year	$ 11,986
1-3 Years	521
3-5 Years	73
More Than 5 Years	1,437
Total Amounts Committed	14,017
Purchase obligations
Amount of Commitment Expiration Per Period
Less Than 1 Year	10,710
1-3 Years	521
3-5 Years	0
More Than 5 Years	0
Total Amounts Committed	11,231
Letters of credit and surety bonds
Amount of Commitment Expiration Per Period
Less Than 1 Year	1,276
1-3 Years	0
3-5 Years	73
More Than 5 Years	1,437
Total Amounts Committed	$ 2,786

CONTINGENCIES (Details)	12 Months Ended
CONTINGENCIES (Details)	Dec. 31, 2014 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, 2014	Dec. 31, 2013	Dec. 31, 2012
Supplemental Cash Flow Information [Abstract]
Fair Value Of Contingent Consideration At Date Of Acquisition	$ 8,800	$ 41,400
Cash paid (received) during the year for:
Interest	54,027	28,705	$ 5,214
Income tax payments	63,521	112,087	43,316
Income tax refunds	$ (10,477)	$ (17,683)	$ (8,187)

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2014
Related Party Transactions [Abstract]
Ownership interest held by each of the Company and Expedia in aircraft (as a percent)		50.00%
IAC's total purchase price and refurbish costs in another aircraft	$ 25
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, 2014	Dec. 31, 2013	Dec. 31, 2012
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%	50.00%
Employer contribution limit per calendar year (as a percent of compensation)	3.00%	3.00%	3.00%
UNITED STATES
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 7.5	$ 6.5	$ 6.5
All Other Countries [Member]
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 2.5	$ 2.9	$ 2.3

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013
Other current assets:
Prepaid expenses	$ 39,311	$ 23,942
Capitalized downloadable search toolbar costs, net	29,608	21,171
Production costs	24,599	17,717
Deferred income taxes	17,993	34,381
Income taxes receivable	4,505	12,242
Other	50,726	52,077
Other current assets	166,742	161,530
Property and equipment, net:
Property and equipment, gross	581,993	559,262
Accumulated depreciation and amortization	(279,534)	(265,298)
Property and equipment, net	302,459	293,964
Other non-current assets:
Production Costs	11,586	22,423
Income taxes receivable	1,478	19,217
Restricted cash - funds held in escrow for Meetic tender offer	0	71,512
Other	43,629	51,533
Other non-current assets	56,693	164,685
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	101,830	85,006
Accrued advertising expense	87,485	63,406
Accrued revenue share expense	50,624	72,274
Income taxes payable	41,157	16,159
Other	116,707	114,193
Accrued Liabilities, Current	397,803	351,038
Buildings and leasehold improvements
Property and equipment, net:
Property and equipment, gross	230,577	246,283
Computer equipment and capitalized software
Property and equipment, net:
Property and equipment, gross	238,960	208,426
Furniture and other equipment
Property and equipment, net:
Property and equipment, gross	87,788	84,787
Projects in progress
Property and equipment, net:
Property and equipment, gross	19,551	14,649
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, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue
Service revenue									$ 2,957,735	$ 2,869,822	$ 2,639,409
Product revenue									151,812	153,165	161,524
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	3,109,547	3,022,987	2,800,933
Cost of revenue
Cost of service revenue									757,194	884,189	833,374
Cost of product revenue									125,982	119,532	158,314
Cost of revenue	$ 238,517	$ 224,695	$ 210,730	$ 209,234	$ 222,421	$ 249,888	$ 273,938	$ 257,474	$ 883,176	$ 1,003,721	$ 991,688

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Other income (expense), net
Impairment of long-term investments	$ (66,601)	$ (5,268)	$ (8,685)
Foreign currency exchange losses, net	(1,558)	(2,883)	(1,050)
Gains on sales of long-term investments and a business	21,946	35,856	3,326
Interest income	4,352	2,608	3,462
Other	(926)	(4)	(65)
Other (expense) income, net	$ (42,787)	$ 30,309	$ (3,012)

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 1) - USD ($) $ in Thousands	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	$ 990,405	$ 1,100,444	$ 749,977	$ 704,153
Marketable securities	160,648	6,004
Accounts receivable	236,086	207,408
Other current assets	166,742	161,530
Property and equipment, net	302,459	293,964
Goodwill	1,754,926	1,675,323	1,616,154
Intangible assets, net	491,936	445,336
Other non-current assets	56,693	164,685
TOTAL ASSETS	4,274,878	4,234,684
Accounts payable, trade	81,163	77,653
Long-term debt	1,080,000	1,080,000
Income taxes payable	32,635	416,384
Other long-term liabilities	45,191	58,393
Redeemable noncontrolling interests	40,427	42,861
Total IAC shareholders' equity	1,991,953	1,686,736
Noncontrolling interests	1,189	42,665
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,274,878	4,234,684
IAC
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	766,076	782,022	501,075	545,222
Marketable securities	159,197	1,007
Accounts receivable	13	38
Other current assets	23,923	45,111
Intercompany receivables	0	0
Property and equipment, net	4,950	5,316
Goodwill	0	0
Intangible assets, net	0	0
Equity Method Investments	5,035,304	3,833,751
Other non-current assets	44,610	83,207
TOTAL ASSETS	6,034,073	4,750,452
Accounts payable, trade	3,059	4,310
Other current liabilities	73,491	41,623
Long-term debt	1,000,000	1,000,000
Income taxes payable	2,240	383,926
Intercompany liabilities	2,659,213	1,416,453
Other long-term liabilities	304,117	217,404
Redeemable noncontrolling interests	0	0
Total IAC shareholders' equity	1,991,953	1,686,736
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	6,034,073	4,750,452
Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	1,021	0	0	0
Marketable securities	0	0
Accounts receivable	155,262	135,651
Other current assets	91,105	76,572
Intercompany receivables	1,688,403	569,030
Property and equipment, net	232,819	221,386
Goodwill	1,249,807	1,180,159
Intangible assets, net	325,771	302,082
Equity Method Investments	930,443	782,840
Other non-current assets	20,682	15,521
TOTAL ASSETS	4,695,313	3,283,241
Accounts payable, trade	55,320	51,525
Other current liabilities	328,920	280,549
Long-term debt	80,000	80,000
Income taxes payable	4,771	6,768
Intercompany liabilities	0	0
Other long-term liabilities	104,219	96,239
Redeemable noncontrolling interests	0	0
Total IAC shareholders' equity	4,122,083	2,768,160
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,695,313	3,283,241
Non-Guarantor Subsidiaries
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	223,308	318,422	248,902	158,931
Marketable securities	1,451	4,997
Accounts receivable	80,811	71,719
Other current assets	57,487	40,661
Intercompany receivables	970,810	847,423
Property and equipment, net	64,690	67,262
Goodwill	505,119	495,164
Intangible assets, net	166,165	143,254
Equity Method Investments	0	0
Other non-current assets	109,372	252,576
TOTAL ASSETS	2,179,213	2,241,478
Accounts payable, trade	22,784	21,818
Other current liabilities	191,197	187,072
Long-term debt	0	0
Income taxes payable	25,624	25,690
Intercompany liabilities	0	0
Other long-term liabilities	54,328	72,941
Redeemable noncontrolling interests	40,427	42,861
Total IAC shareholders' equity	1,843,664	1,848,431
Noncontrolling interests	1,189	42,665
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	2,179,213	2,241,478
IAC Consolidated
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	990,405	1,100,444	$ 749,977	$ 704,153
Marketable securities	160,648	6,004
Accounts receivable	236,086	207,408
Other current assets	166,742	161,530
Intercompany receivables	0	0
Property and equipment, net	302,459	293,964
Goodwill	1,754,926	1,675,323
Intangible assets, net	491,936	445,336
Equity Method Investments	0	0
Other non-current assets	171,676	344,675
TOTAL ASSETS	4,274,878	4,234,684
Accounts payable, trade	81,163	77,653
Other current liabilities	592,791	509,244
Long-term debt	1,080,000	1,080,000
Income taxes payable	32,635	416,384
Intercompany liabilities	0	0
Other long-term liabilities	454,720	379,141
Redeemable noncontrolling interests	40,427	42,861
Total IAC shareholders' equity	1,991,953	1,686,736
Noncontrolling interests	1,189	42,665
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	4,274,878	4,234,684
Eliminations
Condensed Financial Statements, Captions [Line Items]
Cash and cash equivalents	0	0
Marketable securities	0	0
Accounts receivable	0	0
Other current assets	(5,773)	(814)
Intercompany receivables	(2,659,213)	(1,416,453)
Property and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Equity Method Investments	(5,965,747)	(4,616,591)
Other non-current assets	(2,988)	(6,629)
TOTAL ASSETS	(8,633,721)	(6,040,487)
Accounts payable, trade	0	0
Other current liabilities	(817)	0
Long-term debt	0	0
Income taxes payable	0	0
Intercompany liabilities	(2,659,213)	(1,416,453)
Other long-term liabilities	(7,944)	(7,443)
Redeemable noncontrolling interests	0	0
Total IAC shareholders' equity	(5,965,747)	(4,616,591)
Noncontrolling interests	0	0
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ (8,633,721)	$ (6,040,487)

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Income Statements, Captions [Line Items]
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 3,109,547	$ 3,022,987	$ 2,800,933
Cost of revenue	238,517	224,695	210,730	209,234	222,421	249,888	273,938	257,474	883,176	1,003,721	991,688
Selling and marketing expense									1,124,437	956,410	894,438
General and administrative expense									443,610	378,142	386,461
Product development expense									160,515	139,759	116,526
Depreciation									61,156	58,909	52,481
Amortization of intangibles									57,926	59,843	35,771
Total operating costs and expenses									2,730,820	2,596,784	2,477,365
Operating income	110,372	100,953	95,690	71,712	112,952	122,004	106,696	84,551	378,727	426,203	323,568
Equity in losses of unconsolidated affiliates									(9,697)	(6,615)	(25,345)
Interest expense									(56,314)	(33,596)	(6,149)
Other (expense) income, net									(42,787)	30,309	(3,012)
Earnings from continuing operations before income taxes									269,929	416,301	289,062
Income tax provision									(35,372)	(134,502)	(119,215)
Earnings from continuing operations	67,986	150,261	(17,995)	34,305	78,829	91,721	58,540	52,709	234,557	281,799	169,847
Less: earnings (loss) from discontinued operations, net of tax	625	175,730	(868)	(814)	24	3,914	(1,068)	(944)	174,673	1,926	(9,051)
Net earnings	68,611	325,991	(18,863)	33,491	78,853	95,635	57,472	51,765	409,230	283,725	160,796
Net loss (earnings) attributable to noncontrolling interests									5,643	2,059	(1,530)
Net earnings attributable to IAC shareholders	$ 70,172	$ 326,812	$ (17,996)	$ 35,885	$ 76,917	$ 96,940	$ 58,290	$ 53,637	414,873	285,784	159,266
Comprehensive income attributable to IAC shareholders									340,219	304,907	139,540
IAC
Condensed Income Statements, Captions [Line Items]
Revenue									0	0	0
Cost of revenue									998	2,456	5,194
Selling and marketing expense									2,138	2,563	4,081
General and administrative expense									105,221	97,025	121,919
Product development expense									6,496	4,685	5,611
Depreciation									1,426	1,386	832
Amortization of intangibles									0	0	0
Total operating costs and expenses									116,279	108,115	137,637
Operating income									(116,279)	(108,115)	(137,637)
Equity in losses of unconsolidated affiliates									253,582	439,925	309,639
Interest expense									(51,988)	(29,417)	(1,835)
Other (expense) income, net									2,688	(35,331)	(82,900)
Earnings from continuing operations before income taxes									88,003	267,062	87,267
Income tax provision									152,197	16,796	81,050
Earnings from continuing operations									240,200	283,858	168,317
Less: earnings (loss) from discontinued operations, net of tax									174,673	1,926	(9,051)
Net earnings									414,873	285,784	159,266
Net loss (earnings) attributable to noncontrolling interests									0	0	0
Net earnings attributable to IAC shareholders									414,873	285,784	159,266
Comprehensive income attributable to IAC shareholders									340,219	304,907	139,540
Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Revenue									2,286,621	2,183,969	1,986,527
Cost of revenue									525,185	600,511	597,588
Selling and marketing expense									904,221	769,115	669,448
General and administrative expense									211,293	164,173	152,166
Product development expense									110,375	100,350	83,008
Depreciation									40,645	38,938	35,544
Amortization of intangibles									37,661	40,277	10,958
Total operating costs and expenses									1,829,380	1,713,364	1,548,712
Operating income									457,241	470,605	437,815
Equity in losses of unconsolidated affiliates									34,613	62,402	37,866
Interest expense									(4,246)	(3,979)	(4,174)
Other (expense) income, net									(3,315)	(35,040)	(3,733)
Earnings from continuing operations before income taxes									484,293	493,988	467,774
Income tax provision									(172,128)	(156,170)	(146,333)
Earnings from continuing operations									312,165	337,818	321,441
Less: earnings (loss) from discontinued operations, net of tax									0	0	0
Net earnings									312,165	337,818	321,441
Net loss (earnings) attributable to noncontrolling interests									0	0	0
Net earnings attributable to IAC shareholders									312,165	337,818	321,441
Comprehensive income attributable to IAC shareholders									303,976	338,683	322,212
Non-Guarantor Subsidiaries
Condensed Income Statements, Captions [Line Items]
Revenue									834,765	843,133	820,759
Cost of revenue									359,746	403,614	393,811
Selling and marketing expense									226,381	185,865	222,374
General and administrative expense									127,051	117,066	112,359
Product development expense									44,472	34,724	27,907
Depreciation									19,085	18,585	16,105
Amortization of intangibles									20,265	19,566	24,813
Total operating costs and expenses									797,000	779,420	797,369
Operating income									37,765	63,713	23,390
Equity in losses of unconsolidated affiliates									452	(303)	(22,548)
Interest expense									(80)	(200)	(140)
Other (expense) income, net									(42,160)	100,680	83,621
Earnings from continuing operations before income taxes									(4,023)	163,890	84,323
Income tax provision									(15,441)	4,872	(53,932)
Earnings from continuing operations									(19,464)	168,762	30,391
Less: earnings (loss) from discontinued operations, net of tax									570	(39)	842
Net earnings									(18,894)	168,723	31,233
Net loss (earnings) attributable to noncontrolling interests									5,643	2,059	(1,530)
Net earnings attributable to IAC shareholders									(13,251)	170,782	29,703
Comprehensive income attributable to IAC shareholders									(84,767)	181,481	29,828
IAC Consolidated
Condensed Income Statements, Captions [Line Items]
Revenue									3,109,547	3,022,987	2,800,933
Cost of revenue									883,176	1,003,721	991,688
Selling and marketing expense									1,124,437	956,410	894,438
General and administrative expense									443,610	378,142	386,461
Product development expense									160,515	139,759	116,526
Depreciation									61,156	58,909	52,481
Amortization of intangibles									57,926	59,843	35,771
Total operating costs and expenses									2,730,820	2,596,784	2,477,365
Operating income									378,727	426,203	323,568
Equity in losses of unconsolidated affiliates									(9,697)	(6,615)	(25,345)
Interest expense									(56,314)	(33,596)	(6,149)
Other (expense) income, net									(42,787)	30,309	(3,012)
Earnings from continuing operations before income taxes									269,929	416,301	289,062
Income tax provision									(35,372)	(134,502)	(119,215)
Earnings from continuing operations									234,557	281,799	169,847
Less: earnings (loss) from discontinued operations, net of tax									174,673	1,926	(9,051)
Net earnings									409,230	283,725	160,796
Net loss (earnings) attributable to noncontrolling interests									5,643	2,059	(1,530)
Net earnings attributable to IAC shareholders									414,873	285,784	159,266
Comprehensive income attributable to IAC shareholders									340,219	304,907	139,540
Eliminations
Condensed Income Statements, Captions [Line Items]
Revenue									(11,839)	(4,115)	(6,353)
Cost of revenue									(2,753)	(2,860)	(4,905)
Selling and marketing expense									(8,303)	(1,133)	(1,465)
General and administrative expense									45	(122)	17
Product development expense									(828)	0	0
Depreciation									0	0	0
Amortization of intangibles									0	0	0
Total operating costs and expenses									(11,839)	(4,115)	(6,353)
Operating income									0	0	0
Equity in losses of unconsolidated affiliates									(298,344)	(508,639)	(350,302)
Interest expense									0	0	0
Other (expense) income, net									0	0	0
Earnings from continuing operations before income taxes									(298,344)	(508,639)	(350,302)
Income tax provision									0	0	0
Earnings from continuing operations									(298,344)	(508,639)	(350,302)
Less: earnings (loss) from discontinued operations, net of tax									(570)	39	(842)
Net earnings									(298,914)	(508,600)	(351,144)
Net loss (earnings) attributable to noncontrolling interests									0	0	0
Net earnings attributable to IAC shareholders									(298,914)	(508,600)	(351,144)
Comprehensive income attributable to IAC shareholders									$ (219,209)	$ (520,164)	$ (352,040)

GUARANTOR AND NONGUARANTOR FINANCIAL INFORMATION (Details 3) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	$ 424,048	$ 410,961	$ 354,527
Acquisitions, net of cash acquired	(259,391)	(40,434)	(400,254)
Capital expenditures	(57,233)	(80,311)	(51,201)
Proceeds from maturities and sales of marketable debt securities	21,644	12,502	195,501
Purchases of marketable debt securities	(175,826)		(53,952)
Proceeds from sales of long-term investments, assets and a business	58,388	83,091	14,616
Purchases of long-term investments	(24,334)	(51,080)	(36,094)
Other, net	(3,042)	(3,529)	(9,923)
Net cash used in investing activities attributable to continuing operations	(439,794)	(79,761)	(341,307)
Proceeds from issuance of long-term debt		500,000	500,000
Principal payments on long-term debt	0	(15,844)	0
Purchase of treasury stock		(264,214)	(691,830)
Dividends	(97,338)	(79,189)	(68,163)
Proceeds from Issuance or Sale of Equity	1,609	(5,077)	262,841
Excess tax benefits from stock-based awards	44,957	32,891	57,101
Purchase of noncontrolling Interests	(33,165)	(67,947)	(4,891)
Funds returned from (transferred to) escrow for Meetic tender offer	12,354	(71,512)	0
Acquisition-related contingent consideration payments	(8,109)	(256)	(10,781)
Debt issuance Costs	(383)	(7,399)	(11,001)
Other, net	(905)	(3,787)	244
Net cash (used in) provided by financing activities attributable to continuing operations	(80,980)	17,666	33,520
Total cash (used in) provided by continuing operations	(96,726)	348,866	46,740
Total cash used in discontinued operations	(145)	(1,877)	(3,472)
Effect of exchange rate changes on cash and cash equivalents	(13,168)	3,478	2,556
Net (decrease) increase in cash and cash equivalents	(110,039)	350,467	45,824
Cash and cash equivalents at beginning of period	1,100,444	749,977	704,153
Cash and cash equivalents at end of period	990,405	1,100,444	749,977
IAC
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	(114,773)	(95,081)	(116,353)
Acquisitions, net of cash acquired	0	0	(35,159)
Capital expenditures	(1,843)	(1,387)	(3,969)
Proceeds from maturities and sales of marketable debt securities	21,644	12,502	195,501
Purchases of marketable debt securities	(175,826)		(53,952)
Proceeds from sales of long-term investments, assets and a business	0	7,839	14,194
Purchases of long-term investments	(4,800)	(17,814)	(27,187)
Other, net	(2,000)	0	(351)
Net cash used in investing activities attributable to continuing operations	(162,825)	1,140	89,077
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)
Dividends	(97,338)	(79,189)	(68,163)
Proceeds from Issuance or Sale of Equity	1,609	(5,077)	262,841
Excess tax benefits from stock-based awards	34,214	32,081	52,209
Purchase of noncontrolling Interests	0	0	(1,936)
Funds returned from (transferred to) escrow for Meetic tender offer	0	0
Acquisition-related contingent consideration payments	0	0	0
Debt issuance Costs	(383)	(7,399)	(11,001)
Intercompany	323,666	216,359	(55,020)
Other, net	0
Net cash (used in) provided by financing activities attributable to continuing operations	261,768	376,717	(12,900)
Total cash (used in) provided by continuing operations	(15,830)	282,776	(40,176)
Total cash used in discontinued operations	(116)	(1,829)	(3,971)
Effect of exchange rate changes on cash and cash equivalents	0	0	0
Net (decrease) increase in cash and cash equivalents	(15,946)	280,947	(44,147)
Cash and cash equivalents at beginning of period	782,022	501,075	545,222
Cash and cash equivalents at end of period	766,076	782,022	501,075
Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	543,087	537,116	453,692
Acquisitions, net of cash acquired	(191,238)	(6,382)	(331,182)
Capital expenditures	(40,422)	(63,931)	(29,550)
Proceeds from maturities and sales of marketable debt securities	0	0	0
Purchases of marketable debt securities	0		0
Proceeds from sales of long-term investments, assets and a business	0	50,850	272
Purchases of long-term investments	(7,043)	0	(724)
Other, net	11	(1,725)	(155)
Net cash used in investing activities attributable to continuing operations	(238,692)	(21,188)	(361,339)
Principal payments on long-term debt		0
Dividends	0
Proceeds from Issuance or Sale of Equity	0
Excess tax benefits from stock-based awards	0		4,892
Purchase of noncontrolling Interests	(30,000)	0	0
Funds returned from (transferred to) escrow for Meetic tender offer	0	0
Acquisition-related contingent consideration payments	(736)	(256)	(10,781)
Debt issuance Costs	0	0	0
Intercompany	(271,309)	(514,464)	(86,446)
Other, net	(1,365)	(1,225)
Net cash (used in) provided by financing activities attributable to continuing operations	(303,410)	(515,945)	(92,335)
Total cash (used in) provided by continuing operations	985	(17)	18
Total cash used in discontinued operations	0
Effect of exchange rate changes on cash and cash equivalents	36	17	(18)
Net (decrease) increase in cash and cash equivalents	1,021	0	0
Cash and cash equivalents at beginning of period	0	0	0
Cash and cash equivalents at end of period	1,021	0	0
Non-Guarantor Subsidiaries
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	(4,266)	(31,074)	17,188
Acquisitions, net of cash acquired	(68,153)	(34,052)	(33,913)
Capital expenditures	(14,968)	(14,993)	(17,682)
Proceeds from maturities and sales of marketable debt securities	0	0	0
Purchases of marketable debt securities	0		0
Proceeds from sales of long-term investments, assets and a business	58,388	24,402	150
Purchases of long-term investments	(12,491)	(33,266)	(8,183)
Other, net	(1,053)	(1,804)	(9,417)
Net cash used in investing activities attributable to continuing operations	(38,277)	(59,713)	(69,045)
Principal payments on long-term debt		0
Dividends	0
Proceeds from Issuance or Sale of Equity	0
Excess tax benefits from stock-based awards	10,743	810
Purchase of noncontrolling Interests	(3,165)	(67,947)	(2,955)
Funds returned from (transferred to) escrow for Meetic tender offer	12,354	(71,512)
Acquisition-related contingent consideration payments	(7,373)	0	0
Debt issuance Costs	0	0	0
Intercompany	(52,357)	298,105	141,466
Other, net	460	(2,562)	244
Net cash (used in) provided by financing activities attributable to continuing operations	(39,338)	156,894	138,755
Total cash (used in) provided by continuing operations	(81,881)	66,107	86,898
Total cash used in discontinued operations	(29)	(48)	499
Effect of exchange rate changes on cash and cash equivalents	(13,204)	3,461	2,574
Net (decrease) increase in cash and cash equivalents	(95,114)	69,520	89,971
Cash and cash equivalents at beginning of period	318,422	248,902	158,931
Cash and cash equivalents at end of period	223,308	318,422	248,902
IAC Consolidated
Condensed Cash Flow Statements, Captions [Line Items]
Net cash provided by operating activities attributable to continuing operations	424,048	410,961	354,527
Acquisitions, net of cash acquired	(259,391)	(40,434)	(400,254)
Capital expenditures	(57,233)	(80,311)	(51,201)
Proceeds from maturities and sales of marketable debt securities	21,644	12,502	195,501
Purchases of marketable debt securities	(175,826)		(53,952)
Proceeds from sales of long-term investments, assets and a business	58,388	83,091	14,616
Purchases of long-term investments	(24,334)	(51,080)	(36,094)
Other, net	(3,042)	(3,529)	(9,923)
Net cash used in investing activities attributable to continuing operations	(439,794)	(79,761)	(341,307)
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)
Dividends	(97,338)	(79,189)	(68,163)
Proceeds from Issuance or Sale of Equity	1,609	(5,077)	262,841
Excess tax benefits from stock-based awards	44,957	32,891	57,101
Purchase of noncontrolling Interests	(33,165)	(67,947)	(4,891)
Funds returned from (transferred to) escrow for Meetic tender offer	12,354	(71,512)
Acquisition-related contingent consideration payments	(8,109)	(256)	(10,781)
Debt issuance Costs	(383)	(7,399)	(11,001)
Intercompany	0	0	0
Other, net	(905)	(3,787)	244
Net cash (used in) provided by financing activities attributable to continuing operations	(80,980)	17,666	33,520
Total cash (used in) provided by continuing operations	(96,726)	348,866	46,740
Total cash used in discontinued operations	(145)	(1,877)	(3,472)
Effect of exchange rate changes on cash and cash equivalents	(13,168)	3,478	2,556
Net (decrease) increase in cash and cash equivalents	(110,039)	350,467	45,824
Cash and cash equivalents at beginning of period	1,100,444	749,977	704,153
Cash and cash equivalents at end of period	$ 990,405	$ 1,100,444	$ 749,977

QUARTERLY RESULTS (UNAUDITED) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 830,754	$ 782,231	$ 756,315	$ 740,247	$ 724,455	$ 756,872	$ 799,411	$ 742,249	$ 3,109,547	$ 3,022,987	$ 2,800,933
Cost of revenue	238,517	224,695	210,730	209,234	222,421	249,888	273,938	257,474	883,176	1,003,721	991,688
Operating income	110,372	100,953	95,690	71,712	112,952	122,004	106,696	84,551	378,727	426,203	323,568
Earnings from continuing operations	67,986	150,261	(17,995)	34,305	78,829	91,721	58,540	52,709	234,557	281,799	169,847
(Loss) earnings from discontinued operations, net of tax	625	175,730	(868)	(814)	24	3,914	(1,068)	(944)	174,673	1,926	(9,051)
Net earnings	68,611	325,991	(18,863)	33,491	78,853	95,635	57,472	51,765	409,230	283,725	160,796
Net earnings (loss) attributable to IAC shareholders	$ 70,172	$ 326,812	(17,996)	$ 35,885	$ 76,917	$ 96,940	$ 58,290	$ 53,637	414,873	285,784	$ 159,266
Cost method investment, Other-than-temporary impairment			$ 63,600						$ 66,600	$ 5,000
Per share information attributable to IAC shareholders:
Basic earnings per share from continuing operations (in dollars per share)	$ 0.83	$ 1.81	$ (0.21)	$ 0.44	$ 0.93	$ 1.12	$ 0.71	$ 0.65	$ 2.88	$ 3.40	$ 1.95
Diluted earnings per share from continuing operations (in dollars per share)	0.78	1.70	(0.21)	0.42	0.88	1.08	0.69	0.62	2.71	3.27	1.81
Basic earnings per share (in dollars per share)	0.84	3.91	(0.22)	0.44	0.93	1.17	0.70	0.64	4.98	3.42	1.85
Diluted earnings per share (in dollars per share)	$ 0.78	$ 3.68	$ (0.22)	$ 0.41	$ 0.88	$ 1.13	$ 0.67	$ 0.61	$ 4.68	$ 3.29	$ 1.71

Schedule II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Allowance for doubtful accounts and revenue reserves
Description
Balance at Beginning of Period	$ 8,540	$ 8,775	$ 7,309
Charges to Earnings	15,226	12,275	12,237
Charges to Other Accounts	(116)	564	654
Deductions	(11,213)	(13,074)	(11,425)
Balance at End of Period	12,437	8,540	8,775
Magazine publishing allowance for newsstand returns
Description
Balance at Beginning of Period	0	2,313	0
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	1,208	1,244	1,020
Charges to Earnings	19,743	19,176	17,728
Charges to Other Accounts	0	0	0
Deductions	(19,832)	(19,212)	(17,504)
Balance at End of Period	1,119	1,208	1,244
Deferred tax valuation allowance
Description
Balance at Beginning of Period	62,353	60,783	45,084
Charges to Earnings	34,133	8,864	9,320
Charges to Other Accounts	1,864	(7,294)	6,379
Deductions	0	0	0
Balance at End of Period	98,350	62,353	60,783
Other reserves
Description
Balance at Beginning of Period	2,518	1,925	2,119
Balance at End of Period	$ 2,204	$ 2,518	$ 1,925