General and administrative

^[1]

$ 403,549

$ 399,460

$ 270,803

Cost of revenues

^[1],[2],[3]

193,605

173,080

111,904

Selling and marketing

^[1],[2]

130,509

126,311

96,344

Research and development

^[1],[2]

89,023

86,975

52,718

^[1],[2]

74,651

97,517

72,493

Investigation and audit related

^[1]

83,398

46,617

Amortization of intangible assets

34,823

31,896

8,608

(Gain) loss on asset dispositions

(33,457)

4,671

Settlement of litigation, net

82,533

2,363

(840)

Restructuring

10,510

Total expenses from operations

699,052

531,302

345,898

Loss from operations

(295,503)

(131,842)

(75,095)

Interest expense, net

(661)

(478)

(1,321)

Other income, net

15,205

12,371

Loss from foreign currency transactions

(3,151)

(1,231)

(1,331)

Loss before income taxes

(284,110)

(121,180)

(77,738)

Income tax benefit (provision)

2,717

4,007

(484)

Basic (in dollars per share)

$ (281,393)

$ (117,173)

$ (78,222)

Net loss per common share:

$ (4.90)

$ (2.10)

$ (2.07)

Diluted (in dollars per share)

$ (4.90)

$ (2.10)

$ (2.07)

Weighted-average number of shares used in per share calculation - Common Stock:

Basic (in shares)

57,485,755

55,728,090

37,879,091

Diluted (in shares)

57,485,755

55,728,090

37,879,091

Comprehensive loss:

Foreign currency cumulative translation adjustment

$ (281,393)

$ (117,173)

$ (78,222)

Other comprehensive income (loss):

6,168

(1,170)

(5,775)

Reclassification of realized loss on the sale of marketable securities, net

169

Total comprehensive loss

(275,197)

(118,155)

(83,997)

17,314

46,495

46,983

Cost of revenues

1,766

4,841

5,886

Selling and marketing

5,247

10,967

11,502

Research and development

General and administrative

2,270

5,902

5,193

8,031

24,785

24,402

Investor

Investor | Cost of revenues

13,181

9,688

(41,422)

Interest income

672

1,106

555

Investor | Selling and marketing

12,956

15,695

2,244

Investor | Research and development

157

1,743

460

Investor and Chief Financial Officer | General and administrative

119

3,662

Chief Financial Officer | Investigation and audit related

777

633

Balance (in shares) (Originally reported) at Dec. 31, 2014

$ 16,844

$ 2,563

$ 0

[1]	(1) For the years ended December 31, 2017 and 2016 and for the period April 1, 2015 through December 31, 2015 (refer to Footnote 17, Related Party Transactions of the Notes to Consolidated Financial Statements for additional information), transactions with related parties are included in the line items above as follows: 2017 2016 2015Revenues $13,181 $9,688 $(41,422) Cost of revenues 12,956 15,695 2,244Selling and marketing 157 1,743 460Research and development 119 3,662 13General and administrative 777 633 24Investigation and audit related 16,844 2,563 — Interest income, net 672 1,106 555
[2]	(2) Amortization of stock-based compensation expense is included in the line items above as follows: 2017 2016 2015Cost of revenues $1,766 $4,841 $5,886Selling and marketing 5,247 10,967 11,502Research and development 2,270 5,902 5,193General and administrative 8,031 24,785 24,402 $17,314 $46,495 $46,983
[3]	(3) Excludes amortization of intangible assets, which is presented separately in the Consolidated Statements of Operations and Comprehensive Loss.

Consolidated Statements of Stockholders' Equity - USD ($)
$ in Thousands

Total

Common Stock

Additional Paid-In Capital

Accumulated Other Comprehensive Income (Loss)

Accumulated Deficit

Treasury stock, at cost

34,174,466

Balance (in shares) at Dec. 31, 2014

34,174,466

Balance (Originally reported) at Dec. 31, 2014

$ 175,265

$ 36

$ 324,176

$ (5,591)

$ (93,076)

$ (50,280)

Balance (Restatement adjustment)

^[1]

(42,533)

(2,957)

(72)

(39,504)

Balance at Dec. 31, 2014

132,732

$ 36

321,219

(5,663)

(132,580)

(50,280)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Foreign currency translation adjustment

(78,222)

(5,775)

Issuance of common stock for acquisitions (in shares)

^[2]

6,043,683.000

Issuance of common stock for acquisitions

^[2]

306,396

$ 5

258,873

47,518

Subscription Receivable

$ (15,744)

(15,744)

Exercise of common stock options (in shares)

276,464

Exercise of common stock options

$ 11,623

11,623

Issuance of restricted stock (in shares)

195,595

Restricted stock canceled (in shares)

(10,263)

Restricted stock units vested (in shares)

790,115

Restricted stock units vested

$ 1

(1)

Common stock received for tax withholding (in shares)

(545,411)

Common Stock received for tax withholding

(28,160)

$ (1)

(28,159)

Excess tax benefits from stock-based compensation

$ (1,335)

(1,335)

Repurchase of common stock (in shares)

(1,949,580)

Repurchase of common stock

$ (105,916)

(105,916)

Stock-based compensation

46,579

Balance (in shares) at Dec. 31, 2015

38,975,069

Balance at Dec. 31, 2015

262,178

$ 41

593,055

(11,438)

(210,802)

(108,678)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Cumulative adjustments

277

Foreign currency translation adjustment

(117,173)

(1,170)

169

Issuance of common stock for acquisitions (in shares)

188

18,303,796

Issuance of common stock for acquisitions

753,418

$ 18

753,400

Subscription Receivable

$ (5,521)

(5,521)

Exercise of common stock options (in shares)

225,088

Exercise of common stock options

$ 4,139

4,139

Issuance of restricted stock (in shares)

214,010

Restricted stock canceled (in shares)

(1,750)

Restricted stock units vested (in shares)

405,031

Restricted stock units vested

$ 1

(1)

Common stock received for tax withholding (in shares)

(279,301)

Common Stock received for tax withholding

$ (18,292)

$ 0

(18,292)

Repurchase of common stock (in shares)

(675,672)

Repurchase of common stock

$ (27,292)

(27,292)

Stock-based compensation

54,101

Other (in shares)

6,326

Balance (in shares) at Dec. 31, 2016

57,172,597

Balance at Dec. 31, 2016

904,853

$ 60

1,380,881

(12,420)

(327,698)

(135,970)

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Foreign currency translation adjustment

(281,393)

6,168

Restricted stock units vested (in shares)

Subscription Receivable

11,012

185,754

Restricted stock units vested

$ 0

Common stock received for tax withholding (in shares)

(69,304)

Common Stock received for tax withholding

$ (1,514)

$ 0

(1,514)

Repurchase of common stock (in shares)

Stock-based compensation

$ 17,338

17,338

Balance (in shares) at Dec. 31, 2017

57,289,047

Balance at Dec. 31, 2017

$ 656,492

$ 60

$ 1,407,717

$ (6,224)

$ (609,091)

$ (135,970)

[1]	Refer to Footnote 1, Organization, of the Notes to Consolidated Financial Statements for discussion of restatement adjustments to January 1, 2015 stockholders' equity.
[2]	Included in issuance of Common Stock for acquisitions is the reissuance of 1,605,330 treasury shares.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities
Net loss	$ (281,393)	$ (117,173)	$ (78,222)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation	23,339	25,439	22,595
Amortization of intangible assets	34,823	31,896	8,608
Provision for bad debts	983	1,507	3,167
Stock-based compensation	17,314	46,495	46,983
Deferred tax benefit	(3,203)	(3,997)	(121)
(Gain) loss on asset dispositions	0	(33,457)	4,671
Realized loss on marketable securities	4	19	0
Loss from equity method investment	63	406	0
Loss (gain) on disposition of property and equipment	125	275	(2)
Gain on forgiveness of obligation	(4,000)	0	0
Accrued litigation settlements to be settled in Common Stock	90,800	0	0
Non-cash vendor consideration	0	0	48,253
Changes in operating assets and liabilities, net of effect of acquisitions:
Accounts receivable	14,529	4,009	1,542
Prepaid expenses and other assets	(33,165)	(3,928)	(863)
Accounts payable, accrued expenses, and other liabilities	85,001	(12,972)	(1,057)
Deferred revenue	(2,638)	5,962	5,206
Deferred rent	1,013	(393)	(1,403)
Net cash (used in) provided by operating activities	(56,405)	(55,912)	59,357
Investing activities
Net cash received (paid) in disposition of assets	0	42,980	(2,535)
Acquisitions, net of cash acquired	0	37,086	(10,117)
Acquisitions, net of cash acquired (related party)	0	(27,328)	0
Sales of marketable securities	28,436	2,188	0
Purchase of property and equipment	(10,182)	(7,106)	(4,325)
Net cash provided by (used in) investing activities	18,254	47,820	(16,977)
Financing activities
Proceeds from the issuance of common stock	0	0	204,741
Financing proceeds received on subscription receivable (related party)	11,012	8,954	3,503
Proceeds from the exercise of stock options	0	4,139	11,623
Repurchase of common stock (withholding taxes)	(1,514)	(18,292)	(28,160)
Repurchase of common stock (treasury shares)	0	(27,292)	(105,916)
Excess tax benefits from stock-based compensation	0	0	(1,335)
Principal payments on capital lease and software license arrangements	(17,016)	(18,838)	(16,622)
Stock issuance costs	0	0	(4,368)
Net cash (used in) provided by financing activities	(7,518)	(51,329)	63,466
Effect of exchange rate changes on cash	2,453	776	(1,875)
Net (decrease) increase in cash, cash equivalents and restricted cash	(43,216)	(58,645)	103,971
Cash, cash equivalents and restricted cash at beginning of year	88,341	146,986	43,015
Cash, cash equivalents and restricted cash at end of year	45,125	88,341	146,986
Total cash, cash equivalents and restricted cash	88,341	146,986	43,015
Supplemental cash flow disclosures:
Interest paid	1,691	1,962	1,906
Income taxes paid	497	1,717	1,790
Supplemental non-cash investing and financing activities:
Capital lease and software license obligations incurred	191	14,842	22,531
Leasehold improvements acquired through lease incentives	0	0	372
Accrued capital expenditures	336	3,060	532
Rentrak
Supplemental non-cash investing and financing activities:
Stock issued in connection with acquisition - Rentrak	0	753,418	0
WPP
Supplemental non-cash investing and financing activities:
Stock issued in connection with acquisition - Rentrak	$ 0	$ 0	$ 49,034

Organization

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization

comScore, Inc., together with its consolidated subsidiaries (collectively, "comScore" or the “Company”), headquartered in Reston, Virginia, is a global information and analytics company that measures audiences, consumer behavior and advertising across media platforms. On January 29, 2016, the Company completed a merger with Rentrak Corporation ("Rentrak") a global media measurement and advanced consumer targeting company serving the entertainment, television, movie, video and advertising industries, and Rentrak became a wholly-owned subsidiary of the Company. Refer to Footnote 3, Business Combinations and Acquisitions.

Operating segments are defined as components of a business that can earn revenues and incur expenses for which discrete financial information is available that is evaluated on a regular basis by the chief operating decision maker ("CODM"). The Company’s CODM is its Principal Executive Officer, who decides how to allocate resources and assess performance. The Company operates in one operating segment. A single management team reports to the CODM who manages the entire business. The Company’s CODM reviews consolidated results of operations to make decisions, allocate resources and assess performance and does not evaluate the profit or loss from any separate geography or product lines. The Company's President and Executive Vice Chairman assumed the role of CODM following the retirement of the Company's Chief Executive Officer in November 2017.

As a result of the delay in the Company's filings of its Quarterly Reports on Form 10-Q and Annual Report on Form 10-K, the Company’s common stock ("Common Stock") was delisted from The Nasdaq Global Select Market on May 30, 2017. Upon the suspension of trading of the Company’s Common Stock on The Nasdaq Global Select Market, the Common Stock has been traded on the OTC Pink Tier under the symbol “SCOR.”

Uses and Sources of Liquidity and Management’s Plans

The Company’s primary need for liquidity is to fund working capital requirements of its businesses, capital expenditures and for general corporate purposes. The Company incurred significant investigation and audit related expenses, which significantly reduced working capital as of December 31, 2017. In response to this reduction, in December 2017, the Company announced that it was implementing an organizational restructuring to reduce staffing levels by approximately 10% and exit certain geographic regions, to enable the Company to decrease its global costs and more effectively align resources to business priorities. To increase the Company’s available working capital, on January 16, 2018, the Company entered into certain agreements with funds affiliated with or managed by Starboard Value LP (collectively, “Starboard”), pursuant to which, among other things, the Company issued and sold to Starboard $150.0 million of senior secured convertible notes (“Notes") in exchange for $85.0 million in cash and 2,600,000 shares of Common Stock valued at $65.0 million. The Company also granted to Starboard an option (the “Notes Option”) to purchase up to an additional $50.0 million of Notes in exchange for a range of $15.0 million to $35.0 million of Common Stock, at Starboard’s option, and the balance in cash.

In addition, under the agreements, the Company has the right to conduct a rights offering (the “Rights Offering”), which would be open to all stockholders of the Company, for up to $150.0 million in senior secured convertible notes (the “Rights Offering Notes”). Starboard also agreed to backstop up to $100.0 million in aggregate principal amount of Rights Offering Notes through the purchase of additional Notes, with such backstop obligation to be reduced by the principal amount of Notes purchased by Starboard pursuant to the Notes Option, if any.

If undertaken, the Rights Offering would provide a minimum of $50.0 million to $70.0 million in cash if not fully subscribed (depending on whether Starboard exercises the Notes Option and assuming that any Notes purchased by Starboard pursuant to the backstop obligation will be issued on the same terms as the Rights Offering Notes), and at least $105.0 million in cash if fully subscribed, as stockholders of the Company who elect to participate in the Rights Offering will be allowed to elect to have up to 30% of the value of the Rights Offering Notes they acquire pursuant thereto delivered through the sale to or exchange with the Company of shares of Common Stock. For additional information, refer to Footnote 20, Subsequent Events.

The Company believes that the restructuring and financing actions discussed above are probable of occurring and satisfying the Company’s estimated liquidity needs within one year after the date that the financial statements are issued. However, the Company cannot predict, with certainty, the outcome of its actions to generate liquidity, including the availability of additional debt financing, or whether such actions would generate the expected liquidity as currently planned.

Restatement of Opening Stockholders' Equity

In February 2016, the Audit Committee ("Audit Committee") of the comScore Board of Directors ("Board") commenced an internal investigation, with the assistance of outside advisors, into matters related to the Company's revenue recognition practices, disclosures, internal controls, corporate culture and certain employment practices. As a result of the issues identified in the Audit Committee's investigation and management's subsequent review, on September 12, 2016, the Company announced that the Audit Committee, in consultation with outside advisors and management, had concluded that the Company could no longer support the prior accounting for non-monetary contracts recorded by the Company during 2013, 2014 and 2015. As a result, the Company concluded that (i) the Company's previously issued, unaudited quarterly and year-to-date Consolidated Financial Statements for the quarters ended March 31, June 30 and September 30, 2015 filed on Quarterly Reports on Form 10-Q on May 5, August 7, and November 6, 2015, respectively, (ii) the Company's previously issued, audited Consolidated Financial Statements for the years ended December 31, 2014 and 2013 filed on Annual Reports on Form 10-K on February 20, 2015 and February 18, 2014, respectively (including the interim periods within those years) and (iii) the Company's preliminary unaudited Condensed Consolidated Financial Statements for the quarter and year ended December 31, 2015 included as an exhibit to its Current Report on Form 8-K furnished on February 17, 2016, should no longer be relied upon.

The following table summarizes the effects of the restatement adjustments on the components of total stockholders' equity as of January 1, 2015 as originally reported on the Company's 2014 Annual Report on Form 10-K.



	As of January 1, 2015
				Adjustments
(In thousands)	As Previously Reported			A			B			C			D			Total Restatement Adjustments			As Restated
Common stock	$	36		$	—		$	—		$	—		$	—		$	—		$	36
Additional paid-in capital	324,176			—			—			—			(2,957		)	(2,957		)	321,219
Accumulated other comprehensive loss	(5,591		)	—			(77		)	7			(2		)	(72		)	(5,663		)
Accumulated deficit	(93,076		)	(2,411		)	(8,521		)	(301		)	(28,271		)	(39,504		)	(132,580		)
Treasury stock, at cost	(50,280		)	—			—			—			—			—			(50,280		)
Total stockholders' equity	$	175,265		$	(2,411	)	$	(8,598	)	$	(294	)	$	(31,230	)	$	(42,533	)	$	132,732

(A) Non-monetary revenue contracts: The Company's non-monetary transactions are exchanges of data products between the Company and certain customers. Under Accounting Standards Codification ("ASC") 845, Non-Monetary Transactions ("ASC 845"), a non-monetary exchange of goods can be recorded at fair value if fair value is determinable, the exchanged goods given and received would not be held for sale in the same line of the business and the exchange has commercial substance. Based on the Audit Committee’s investigation and management’s review of its accounting, the Company concluded that the original accounting for all of its non-monetary transactions did not meet the applicable guidance in ASC 845. This adjustment reverses the revenue and associated expense related to these non-monetary transactions. For these non-monetary revenue contracts, since there is no historical cost basis associated with the assets exchanged, there is no revenue recognized or expense incurred for these transactions. While a non-monetary transaction inherently has no effect on operating income or cash flow over the life of the relevant agreement governing such transaction, the timing of revenue recognized relative to the related expense recognized may have an effect on net income on a period-by-period basis.

(B) Monetary revenue adjustments: There were adjustments to revenue and costs for the investigation-related contracts (contracts that were specifically subject to the Audit Committee's investigation) as well as additional contracts that the Company deemed had similar characteristics as the investigation-related contracts. Both groups of contracts had historical data deliverables where there was not a clear indication that the customer needed or requested the historical data and the contracts were multiple-element arrangements requiring a best estimate of selling price ("BESP") determination. When these contracts were re-evaluated, all units of accounts were re-valued utilizing BESP, generally resulting in a substantially reduced or zero value for the historical data. In addition, the investigation-related contracts had additional arrangements, including offsetting purchase contracts that were not previously disclosed. These additional arrangements resulted in revenue either being deferred until the arrangement was considered fixed and determinable, or, in some cases, purchases and sales of data with the same customer were accounted for as a single arrangement, resulting in revenue being netted against expenses under purchase contracts. Also included are other revenue accounting adjustments that are the result of a number of miscellaneous errors related to the Company's revenue accounting processes being ineffective in properly accounting for contracts, errors in revenue recognition, or in the consistent application of the Company's revenue accounting policies.

(C) Other adjustments: There were certain other non-revenue related adjustments that were primarily timing adjustments for expense accruals and recording amounts that were not previously provided for.

(D) Tax adjustments: As a result of the material changes to the Consolidated Financial Statements, the Company re-evaluated the valuation allowance determinations made in prior years. The analysis was updated to consider the changes to the Company's historical operating results following the investigation and subsequent review by management. In that process, the Company evaluated the weight of all evidence, including the decline in earnings, and concluded that as of December 31, 2013 the Company's U.S. federal and state net deferred tax assets were no longer more-likely-than-not to be realized and that a valuation allowance was required. The Company also adjusted income taxes, as necessary, to reflect the tax effect of the above adjustments made to operating results for the periods prior to December 31, 2014.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Basis of Presentation and Consolidation

The accompanying Consolidated Financial Statements include the accounts of the Company and its wholly-owned domestic and foreign subsidiaries. All intercompany transactions and balances are eliminated upon consolidation.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the U.S. ("GAAP") requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the reported amounts of revenue and expense during the reporting periods. Significant estimates and assumptions are inherent in the analysis and the measurement of management's best estimate of selling price ("BESP"), deferred tax assets, including the identification and quantification of income tax liabilities due to uncertain tax positions, the valuation and recoverability of goodwill and intangible assets, the assessment of potential loss from contingencies, the valuation of assets and liabilities acquired in a business combination, and the allowance for doubtful accounts. Management bases its estimates and assumptions on historical experience and on various other factors that are believed to be reasonable under the circumstances. Due to the inherent uncertainty involved in making estimates, actual results reported in future periods may be affected by changes in those estimates. On an ongoing basis, the Company evaluates its estimates and assumptions.

Fair Value Measurements

The Company evaluates the fair value of certain assets and liabilities using the fair value hierarchy. Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. As such, fair value is a market-based measurement that should be determined based on assumptions that market participants would use in pricing an asset or liability. As a basis for considering such assumptions, the Company applies the three-tier GAAP value hierarchy which prioritizes the inputs used in measuring fair value as follows:

Level 1 — observable inputs such as quoted prices in active markets;

Level 2 — inputs other than the quoted prices in active markets that are observable either directly or indirectly;

Level 3 — unobservable inputs of which there is little or no market data, which require the Company to develop its own

assumptions.

Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measure. The Company’s assessment of the significance of a particular input to the fair value measurements requires judgment and may affect the valuation of the assets and liabilities being measured and their placement within the fair value hierarchy.

For assets that are measured using quoted prices in active markets, the total fair value is the published market price per unit multiplied by the number of units held, without consideration of transaction costs. Assets and liabilities that are measured using significant other observable inputs are primarily valued by reference to quoted prices of similar assets or liabilities in active markets, adjusted for any terms specific to that asset or liability.

Assets and liabilities that are measured at fair value on a non-recurring basis include property and equipment, intangible assets, the Company's cost-method investment and goodwill. The Company recognizes these items at fair value when they are considered to be impaired or upon initial recognition. The fair value of these assets and liabilities are determined with valuation techniques using the best information available and may include quoted market prices, market comparables and discounted cash flow models.

Cash and Cash Equivalents

The Company considers highly liquid investments with an original maturity of three months or less at the time of purchase and qualifying money-market funds as cash equivalents. Cash and cash equivalents are maintained with several financial institutions domestically and internationally. The combined account balances held on deposit at each institution typically exceed Federal Deposit Insurance Corporation ("FDIC") insurance coverage and, as a result, there is a concentration of credit risk related to amounts on deposit in excess of FDIC insurance coverage. The Company monitors this credit risk and makes adjustments to the concentrations as necessary.

Restricted Cash

Restricted cash represents the Company's requirement to collateralize its letter of credit and certain capital lease obligations as well its corporate credit card obligations. As of December 31, 2017 and 2016, the Company had $7.3 million and $4.2 million of restricted cash, respectively.

Marketable Securities

The Company classifies its marketable securities as "available for sale" and, accordingly, its marketable securities are marked to market on a quarterly basis, with unrealized gains and losses being excluded from earnings and reflected as a component of other comprehensive loss in the Consolidated Balance Sheet. Dividend and interest income is recognized when earned. Realized gains and losses are included in other income, net in the Consolidated Statements of Operations and Comprehensive Loss and are derived using the specific identification method for determining cost of securities sold. If the fair value of a marketable equity security declines below its cost basis and the decline is considered other than temporary, the Company will record a write-down, which is included in earnings. As of December 31, 2017, the Company did not have any remaining investment in marketable securities.

Cost-Method Investment

The Company has one cost-method investment in preferred stock of a company that went public in the first quarter of 2018. The $4.7 million value of the cost-method investment is included in other non-current assets in the Consolidated Balance Sheets as of both December 31, 2017 and 2016. The cost-method investment is reviewed for impairment on an annual basis or if an indicator of impairment is identified during any reporting period. There were no impairments recorded in 2017 or 2016.

Accounts Receivable, Net of Allowance

Accounts receivable are recorded at the invoiced amount and are reduced by an allowance for amounts that may be uncollectible in the future. The Company generally grants uncollateralized credit terms to its customers and maintains an allowance for doubtful accounts to reserve for uncollectible receivables. Allowances are based on management’s judgment, which considers historical collection experience, a specific review of all significant outstanding receivables and an assessment of company specific credit conditions and general economic conditions. Included within accounts receivable are unbilled accounts receivable, where the Company has recognized revenue for services performed prior to invoicing a customer, but for which the Company has a legal right to invoice the customer.

The following is a summary of the allowance for doubtful accounts:



	Years Ended December 31,
(In thousands)	2017			2016			2015

Beginning Balance	$	(2,100	)	$	(2,689	)	$	(1,915	)
Additions	(983		)	(1,507		)	(3,167		)
Recoveries	(147		)	(97		)	(258		)
Write-offs	1,239			2,193			2,651
Ending Balance	$	(1,991	)	$	(2,100	)	$	(2,689	)

Property and Equipment

Property and equipment is recorded at cost, net of accumulated depreciation. Property and equipment is depreciated on a straight-line basis over the estimated useful lives of the assets, ranging from 3 to 5 years. Assets under capital leases are recorded at their net present value at the inception of the lease. Assets under capital leases and leasehold improvements are amortized over the shorter of the related lease terms or their useful lives. Replacements and major improvements are capitalized; maintenance and repairs are expensed as incurred.

Capitalized Software

Capitalized software, which is included in property and equipment, net, consists of costs to purchase and develop internal-use software, which is used by us to provide various services to clients. The costs are capitalized from the time that the preliminary project stage is completed, and considered probable that the software will be used to perform the function intended, until the time the software is placed in service for its intended use. Once this software is ready for use in the Company's products, these costs are amortized on a straight-line basis over the estimated useful life of the software, which is typically assessed to be 3 to 5 years. During 2017, the Company had no capitalized software costs. During the years ended 2016 and 2015, the Company capitalized $0.3 million and $0.4 million, respectively. Capitalized software is reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable, a recoverability analysis is performed based on estimated undiscounted cash flows to be generated from the software in the future. If the analysis indicates that the carrying value is not recoverable from future cash flows, the software cost is written down to the estimated fair value and an impairment is recognized. These estimates are subject to revision as market conditions and as the Company's assessments change.

Internal-use software costs are capitalized during the application development stage, which is when the preliminary project stage is complete and management has committed to a project to develop software that will be used for its intended purpose. Any costs incurred during subsequent efforts to significantly upgrade and enhance the functionality of the software are also capitalized. These capitalized costs are amortized on a straight-line basis over their estimated useful life. Capitalized costs are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable, a recoverability analysis is performed based on estimated undiscounted cash flows to be generated from the software in the future. If the analysis indicates that the carrying value is not recoverable from future cash flows, the software cost is written down to estimated fair value and an impairment is recognized. These estimates are subject to revision as market conditions and as the Company's assessments change.

Business Combinations

The Company recognizes all of the assets acquired, liabilities assumed and contractual contingencies at their fair value on the acquisition date. The Company uses its best estimates and assumptions as a part of the purchase accounting process to accurately value assets acquired and liabilities assumed at the business combination date, however, its estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the business combination date, adjustments may be made to initial values. Acquisition-related costs are expensed as incurred. Restructuring costs incurred in periods subsequent to the acquisition date are expensed when incurred. Subsequent changes to the purchase price (i.e., working capital adjustments) or other fair value adjustments determined during the measurement period are recorded as an adjustment to goodwill.

Goodwill and Intangible Assets

Goodwill represents the excess of the purchase price over the fair value of identifiable assets acquired and liabilities assumed when a business is acquired. The valuation of intangible assets and goodwill involves the use of management’s estimates and assumptions, and can have a significant impact on future operating results. The Company initially records its intangible assets at fair value. Intangible assets with finite lives are amortized over their estimated useful lives while goodwill is not amortized but is evaluated for impairment at least annually, as of October 1, by comparing the fair value of a reporting unit to its carrying value including goodwill recorded by the reporting unit.

The Company has one reporting unit. As such, the Company performs the impairment assessment for goodwill at the enterprise level. Goodwill is reviewed for possible impairment between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of the reporting unit below its carrying value. The Company initially assesses qualitative factors to determine if it is necessary to perform the two-step goodwill impairment review. The Company reviews the goodwill for impairment using the two-step process if, based on its assessment of the qualitative factors, it determines that it is more likely than not that the fair value of its reporting unit is less than its carrying value, or if it decides to bypass the qualitative assessment. The Company reviews the fair value of its reporting unit utilizing a discounted cash flow model, and, where appropriate, a market value approach is also utilized to supplement the discounted cash flow model. The Company makes assumptions regarding estimated future cash flows, discount rates, long-term growth rates and market values to determine the estimated fair value of its reporting unit. If these estimates or related assumptions change in the future, the Company may be required to record impairment charges.

The Company monitors for events and circumstances that could negatively impact the key assumptions in determining fair value, including long-term revenue growth projections, profitability, discount rates, volatility in the Company’s market capitalization, and general industry, market and macro-economic conditions. It is possible that future changes in such circumstances, or in the variables associated with the judgments, assumptions and estimates used in assessing the fair value of the reporting unit, would require the Company to record a non-cash impairment charge.

The Company completed its annual impairment analyses for each of the years ended 2017 and 2016 and determined that there was no impairment of goodwill.

Intangible assets with finite lives are amortized using the straight-line method over the following useful lives:



	Useful Lives (Years)
Acquired methodologies/technology	2 to 7
Strategic alliance	10
Acquired software	3
Customer relationships	3 to 7
Intellectual property	2 to 13
Panel	1 to 7
Trade names	2 to 6
Other	6 to 8

Impairment of Long-Lived Assets

The Company’s long-lived assets consist of property and equipment and finite-lived intangible assets. The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value of such assets may not be recoverable. If an indication of impairment is present, the Company compares the estimated undiscounted future cash flows to be generated by the asset group to its carrying amount. Recoverability measurement and estimation of undiscounted cash flows are grouped at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. If the undiscounted future cash flows are less than the carrying amount of the asset group, the Company records an impairment loss equal to the excess of the asset group’s carrying amount over its fair value. The fair value is determined based on valuation techniques such as a comparison to fair values of similar assets or using a discounted cash flow analysis. Although the Company believes that the carrying values of its long-lived assets are appropriately stated, changes in strategy or market conditions, significant technological developments or significant changes in legal or regulatory factors could significantly impact these judgments and require adjustments to recorded asset balances. There were no impairment charges recognized during the years ended 2017, 2016 or 2015.

Leases

The Company leases its facilities and meets the requirements to account for these leases as operating leases. For facility leases that contain rent escalations or rent concession provisions, the Company records its lease expense during the lease term on a straight-line basis over the term of the lease. The Company records the difference between the rent paid and the straight-line rent as a deferred rent liability. Leasehold improvements funded by landlord incentives or allowances are recorded as leasehold improvement assets and a deferred rent liability which is amortized as a reduction of rent expense over the lesser of the term of the lease or life of the asset.

The Company leases computer equipment and automobiles that meet the requirements to account for these as capital leases. The Company records capital leases as an asset and an obligation at an amount equal to the present value of the minimum lease payments as determined at the beginning of the lease term. Amortization of capitalized leased assets is computed on a straight-line basis over the term of the lease and is included in depreciation and amortization expense.

The Company has entered into certain software license arrangements. The Company records these software license arrangements as an intangible asset, acquired software, and an obligation at an amount equal to the present value of the minimum lease payments. These obligations are reflected in other liabilities in the Consolidated Balance Sheets. Amortization of these intangible assets is computed on a straight-line basis over the term of the lease and is included in Amortization of Intangible Assets.

Foreign Currency

Generally, the functional currency of the Company’s foreign subsidiaries is the local currency. In those cases where the transaction is not denominated in the functional currency, the Company revalues the transaction to the functional currency and records the translation gain or loss in loss from foreign currency transactions in the Company's Consolidated Statements of Operations and Comprehensive Loss. Assets and liabilities are translated at the current exchange rate as of the end of the period, and revenues and expenses are translated at average exchange rates in effect during the period. The gain or loss resulting from the process of translating a foreign subsidiaries functional currency financial statements into U.S. dollars, is reflected as foreign currency cumulative translation adjustment and reported as a component of accumulated other comprehensive loss. The translation adjustment for intercompany foreign currency loans that are permanent in nature are also recorded as accumulated other comprehensive loss. Translation adjustments on intercompany accounts that are short term in nature are recorded as Loss from Foreign Currency Transactions.

Revenue Recognition

The Company recognizes revenues when the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) delivery has occurred or the services have been rendered, (iii) the fee is fixed or determinable, and (iv) collection of the resulting receivable is reasonably assured.

The Company generates revenues from delivery of subscription-based access to the Company’s online database or by delivering information obtained from the database, usually in the form of periodic custom reports. Subscription-based revenues are typically recognized on a straight-line basis over the data delivery period, which generally ranges from three to twenty-four months. The Company recognizes revenue net of sales taxes remitted to government authorities.

Revenues are also generated through survey services under contracts that generally range in term from two months to one year. Survey services consist of survey design with subsequent data collection, analysis and reporting. At the outset of an arrangement, total arrangement consideration is allocated between the development of the survey and subsequent data collection, analysis and reporting services based on relative selling price. Revenue allocated to the survey is recognized when it is approved by the customer and revenue allocated to the data collection, analysis and reporting services is recognized on a straight-line basis over the estimated data collection and reporting period once the survey has been delivered. Any change in the estimated data collection and reporting period results in an adjustment to revenues recognized in future periods.

Certain of the Company’s arrangements contain multiple elements, consisting of the various services the Company offers. Multiple element arrangements typically consist of either subscriptions to multiple online products or a subscription to the Company’s online database combined with customized services. The Company allocates arrangement consideration at the inception of an arrangement to all deliverables, if they represent a separate unit of accounting, based on their relative selling prices. A deliverable qualifies as a separate unit of accounting when the delivered element has stand-alone value to the customer. The guidance establishes a hierarchy to determine the selling price to be used for allocating arrangement consideration to deliverables: (i) vendor-specific objective evidence of fair value (“VSOE”), (ii) third-party evidence of selling price (“TPE”) if VSOE is not available, or (iii) the vendor's BESP if neither VSOE nor TPE are available. VSOE generally exists only when the Company sells the deliverable separately and is the price charged by the Company for that deliverable on a stand-alone basis. BESP reflects the Company’s estimate of what the selling price of a deliverable would be if it were sold regularly on a stand-alone basis.

The Company generally does not have VSOE for its arrangements, and TPE is generally not available because the Company’s service offerings are highly differentiated and the Company is unable to obtain reliable information on the products and pricing practices of the Company’s competitors. As such, BESP is generally used to allocate the total arrangement consideration at the arrangement inception based on each element’s relative selling price.

The Company’s process for determining BESP involves judgment based on multiple factors that may vary depending upon the unique facts and circumstances related to each product suite and deliverable. The Company determines BESP by considering external and internal factors including, but not limited to, current pricing practices, pricing concentrations such as industry, channel, customer class or geography, internal costs and market penetration of a product or service. The total arrangement consideration is allocated to each of the elements based on the relative selling price. If the BESP is determined as a range of selling prices, the mid-point of the range is used in the relative selling price method. Once the total arrangement consideration has been allocated to each deliverable based on the relative allocation of the arrangement fee, the Company commences revenue recognition for each deliverable on a stand-alone basis as the data or service is delivered. BESP is analyzed on an annual basis or more frequently if deemed likely that changes in the estimated selling prices have occurred.

For contracts that include variable revenue amounts, the related portion of variable revenue is deferred until the amounts are fixed or determinable and the Company is reasonably assured that the amounts due are collectible.

Generally, contracts are non-refundable and non-cancellable. In the event a portion of a contract is refundable, revenue recognition is delayed until the refund provisions lapse. Some customers have the right to cancel their contracts by providing a written notice of cancellation. If a customer cancels its contract, the customer is generally not entitled to a refund for prior services.

Advance payments are recorded as deferred revenue until services are delivered or obligations are met and revenue is earned. Deferred revenue represents the excess of amounts invoiced over amounts recognized as revenues. Deferred revenue to be recognized in the succeeding twelve-month period is classified as current deferred revenue and the remaining amounts are classified as non-current deferred revenue.

The Company may enter into multiple contracts with a single counterparty. The Company determines if the contracts were contemporaneous in nature and may determine, from time-to-time, that multiple contracts should be combined and accounted for as a single arrangement.

The determination of whether revenue should be reported on a gross or net basis is based on an assessment of whether the Company acts as a principal or an agent in the transaction. In certain cases, the Company is considered the agent, and the Company records revenue equal to the net amount retained when the fee is earned. In these cases, costs incurred with third-party suppliers are excluded from the Company’s cost of revenues. The Company assesses whether it or the third-party supplier is the primary obligor and evaluates the terms of its customer arrangements as part of this assessment. In addition, the Company considers other key indicators such as latitude in establishing price, inventory risk, nature of services performed, discretion in supplier selection and credit risk.

The Company enters a limited number of monetary contracts that involve both the purchase and sale of services with a single counterparty. The Company assesses each contract, as it is executed, to determine if the revenue and expense should be presented gross or net. The Company currently presents expenses for these contracts net of subscription fees earned as cost of revenues in the Consolidated Statements of Operations and Comprehensive Loss.

Nonmonetary Transactions

Nonmonetary transactions represent data exchanges, which may consist of digital usage and general demographic data. The data obtained through nonmonetary transactions differs from the data provided by the Company in the exchange. A non-monetary exchange of goods can be recorded at fair value if fair value is determinable, the exchanged goods given and received would not be held for sale in the same line of the business and the exchange has commercial substance. None of the nonmonetary transactions during the years ended 2017, 2016 and 2015 met the requirements to recognize revenue or expense under ASC 845, Nonmonetary Transactions. Therefore, nonmonetary transactions are not reflected in the Consolidated Financial Statements.

Cost of Revenues

Cost of revenues consists primarily of expenses related to consumer panels, which are used to collect data on PC, tablet, smartphone and other digital devices as well as network and survey operations, custom analytics and technical support departments, which consists largely of employee related expenses including salaries, stock-based compensation and benefits. Other costs include third-party data collection costs and data center costs, including depreciation expense associated with computer equipment that supports the panels and systems. In addition, we allocate a portion of overhead costs including rent and depreciation expense generated by general purpose equipment and software.

Selling and Marketing

Selling and marketing expenses consist primarily of salaries, stock-based compensation, benefits, commissions and bonuses paid to the direct sales force and industry analysts, as well as costs related to online and offline advertising, product management, seminars, promotional materials, public relations, other sales and marketing programs, and allocated overhead, including rent and other facilities related costs, and depreciation.

Research and Development

Research and development expenses consist primarily of salaries, stock-based compensation, benefits and related costs for personnel associated with research and development activities and allocated overhead, including rent and other facilities related costs, and depreciation.

General and Administrative

General and administrative expenses consist primarily of salaries, stock-based compensation, benefits and related costs for executive management, finance, accounting, human capital, legal, information technology and other administrative functions, as well as professional fees, and allocated overhead, including rent and other facilities related costs, depreciation and expenses incurred for other general corporate purposes.

Investigation and Audit Related

Investigation expenses are professional fees associated with legal and forensic accounting services rendered as a result of the Audit Committee's investigation that began in the first quarter of 2016, as described in Footnote 1, Organization. Audit related expenses consist of professional fees associated with accounting related consulting services and external auditor fees associated with the audit of the Company's financial statements. Also included are litigation related expenses, which include legal fees associated with various lawsuits or investigations that were initiated either directly or indirectly as a result of the Audit Committee's investigation.

Advertising Costs

Advertising costs includes expenses associated with direct marketing but does not include the cost of attendance at events or trade shows. Advertising costs, all of which are expensed as incurred, included in selling and marketing expense, totaled $0.1 million, $0.2 million, and $0.2 million for the years ended December 31, 2017, 2016 and 2015, respectively.

Other Income, Net

The following is a summary of other income, net:



	Years Ended December 31,
(In thousands)	2017		2016			2015
Transition services agreement income from the Digital Analytix ("DAx") disposition	$	11,080	$	12,395		$	—
Gain on forgiveness of obligation ⁽¹⁾	4,000		—			—
Other	125		(24		)	9
Total other income, net	$	15,205	$	12,371		$	9

⁽¹⁾ In September 2017, the Company and Adobe Systems Incorporated ("Adobe") agreed to terminate the Strategic Partnership Agreement and Adobe released the Company from its remaining obligation.

Concentration of Credit Risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, restricted cash, marketable securities and accounts receivable. The Company maintains cash deposits with financial institutions that, from time to time, exceed applicable insurance limits. The Company reduces this risk by maintaining such deposits with high quality financial institutions that management believes are creditworthy. With respect to accounts receivable, credit risk is mitigated by the Company’s ongoing credit evaluation of its customers’ financial condition. The marketable securities, of which the Company held none as of December 31, 2017, are generally held in a single diversified short duration fixed-income mutual fund.

Stock-Based Compensation

The Company estimates the fair value of stock-based awards on the date of grant. The fair value of stock options with only service conditions is determined using the Black-Scholes option-pricing model. The fair value of restricted stock units and restricted stock awards is based on the closing price of the Company’s Common Stock on the date of grant. The Company amortizes the fair value of awards expected to vest on a straight-line basis over the requisite service periods of the awards, which is generally the period from the grant date to the end of the vesting period. The determination of the fair value of the Company’s stock option awards is based on a variety of factors including, but not limited to, the Company’s Common Stock price, risk free rate, expected stock price volatility over the expected life of awards, dividend yield and actual and projected exercise behavior. Additionally, the Company has estimated forfeitures for stock-based awards at the dates of grant based on historical experience and adjusted for future expectation. The Company performs a review of the forfeiture rate assumption at least annually or as deemed necessary if there are changes that could potentially significantly impact the future rate of forfeiture of its stock-based awards. The forfeiture estimate is revised as necessary if actual forfeitures differ from these estimates.

The Company issues restricted stock awards with restrictions that lapse upon the passage of time (service vesting), achieving performance targets, or some combination. For those restricted stock awards with only service vesting, the Company recognizes compensation cost on a straight-line basis over the service period. For awards with performance conditions only, or both performance and service conditions, the Company starts recognizing compensation cost over the remaining service period, when it is probable the performance condition will be met. Stock awards that contain performance vesting conditions are excluded from diluted earnings per share computations until the contingency is met as of the end of that reporting period.

Due to the Company’s inability to file its periodic reports with the U.S. Securities and Exchange Commission ("SEC"), the Company has been unable to use its registration statement on Form S-8 to grant equity awards to employees, including executive officers, since February 2016. Further, in March 2017, the Company's 2007 Equity Incentive Plan's ten-year term expired. The Company expects to propose a new equity incentive plan for adoption at its next annual meeting of stockholders, and to grant equity awards once that plan is adopted. As of December 31, 2017, and in accordance with the Company's compensation program for all employees and directors, the Company anticipates making equity awards having an aggregate value of $42.9 million, of which $16.9 million was accrued. These awards were recommended for employees and directors in 2016 and 2017 but were not granted as of December 31, 2017. Based on the closing bid price of the Company's Common Stock on the OTC Pink Tier on March 15, 2018, $26.29 per share, it would expect to award approximately 1,633,146 shares in connection with the equity awards known as of December 31, 2017. In addition, the Company expects to issue additional equity awards for 2017 service or otherwise. The actual number of shares issued will be based upon the prevailing trading price of the Company's Common Stock at the time the shares are actually issued. The pending or contemplated equity awards have vesting terms ranging from immediate vesting at time of grant to four-year vesting terms. The expected to vest fair value of the unvested equity awards at the grant date will amortize ratably on a straight-line basis over the requisite service period of the awards, the period from the grant date to the end of the vesting period.

Income Taxes

Income taxes are accounted for using the asset and liability method. Deferred income taxes are provided for temporary differences in recognizing certain income, expense and credit items for financial reporting purposes and tax reporting purposes. Such deferred income taxes primarily relate to the difference between the tax bases of assets and liabilities and their financial reporting amounts. Deferred tax assets and liabilities are measured by applying enacted statutory tax rates applicable to the future years in which deferred tax assets or liabilities are expected to be settled or realized. Accounting Standards Update ("ASU") 2016-09, Compensation - Stock Compensation (Topic 718) ("ASU 2016-09"), contains several amendments that simplify the accounting for employee share-based payment transactions, including the accounting for income taxes. The new standard eliminates the accounting recognition for excess tax benefits in additional paid-in capital and the recognition of tax deficiencies either as an offset to accumulated excess tax benefits in Additional Paid-In Capital or in the income tax provision. For tax benefits that were not previously recognized because the related tax deduction had not reduced taxes payable, a cumulative-effect adjustment must be recorded in retained earnings as of the beginning of the year of adoption, net of any valuation allowance required on the deferred tax asset created by the transition guidance. The Company adopted ASU 2016-09 in the first quarter of 2016 and has applied the modified retrospective approach. Early adoption of the new standard resulted in an adjustment as of January 1, 2016 to accumulated stockholders' deficit of $0.3 million related to the tax benefits of a foreign subsidiary. Beginning in 2016, all excess tax benefits and tax deficiencies are recognized in the income tax provision in the period in which they occur.

The Company records a valuation allowance when it determines, based on available positive and negative evidence, that it is more-likely-than-not that some portion or all of its deferred tax assets will not be realized. The Company determines the realizability of its deferred tax assets primarily based on the reversal of existing taxable temporary differences and projections of future taxable income (exclusive of reversing temporary differences and carryforwards). In evaluating such projections, the Company considers its history of profitability, the competitive environment, and general economic conditions. In addition, the Company considers the time frame over which it would take to utilize the deferred tax assets prior to their expiration.

For certain tax positions, the Company uses a more-likely-than-not threshold based on the technical merits of the tax position taken. Tax positions that meet the more-likely-than-not recognition threshold are measured at the largest amount of tax benefits determined on a cumulative probability basis, which are more-likely-than-not to be realized upon ultimate settlement in the financial statements. The Company’s policy is to recognize interest and penalties related to income tax matters in income tax expense.

On December 22, 2017, U.S. tax reform legislation known as the Tax Cuts and Jobs Act (the “TCJA”) was signed into law. The TCJA made substantial changes to U.S. tax law, including a reduction in the corporate tax rate from 35% to 21%, a limitation on deductibility of interest expense, a limitation on the use of net operating losses to offset future taxable income, the allowance of immediate expensing of capital expenditures, deemed repatriation of foreign earnings through a transition tax and significant changes to the taxation of foreign earnings going forward. While these provisions are not effective until January 1, 2018 and beyond, the Company is required to recognize the effect of certain legislative changes, such as the change in tax rates, in the period the change is enacted.

In December 2017, the SEC staff issued Staff Accounting Bulletin ("SAB") 118, which provides guidance on how to appropriately report significant legislative changes in financial statements when the accounting for the changes has not been completed. The guidance allows companies to report a provisional amount based on a reasonable estimate of the impact in their financial statements that can be adjusted during a one-year measurement period, similar to the accounting for business combinations.

As of December 31, 2017, the Company considers accounting to be complete for the reduction in the U.S. corporate income tax rate, which resulted in an income tax benefit of $3.6 million for the re-measurement of its deferred tax liabilities associated with tax deductible goodwill and other indefinite-lived liabilities that are deemed to reverse at the lower tax rate. Absent these deferred tax liabilities, the Company is in a net U.S. deferred tax asset position that is offset by a full valuation allowance. The amount of valuation allowance required against the Company’s U.S. deferred tax assets also changed as a result of certain provisions in the TCJA, for which an income tax benefit of $4.7 million has been recorded. The Company considers the accounting to be complete for this change as well.

The TCJA includes a one-time mandatory repatriation transition tax on the net accumulated earnings and profits of a U.S. taxpayer’s foreign subsidiaries. The Company has performed an earnings and profits analysis and has determined that there will be no income tax effect in the current period. As such, the preliminary accounting for this matter is generally complete.

The other significant provisions of the TCJA are not yet effective but may impact income taxes in future years. These include: an exemption from U.S. tax on dividends of future foreign earnings, a limitation on the current deductibility of net interest expense in excess of 30% of adjusted taxable income, a limitation of net operating losses generated after 2018 to 80% of taxable income, an incremental tax (base erosion anti-abuse tax or “BEAT”) on excessive amounts paid to foreign related parties, and a minimum tax on certain foreign earnings in excess of 10% of the foreign subsidiaries tangible assets (global intangible low-taxed income or “GILTI”). The Company is still reviewing and assessing these provisions and their potential impact on its financial results.

Loss Per Share

Basic net loss per common share excludes dilution for potential Common Stock issuances and is computed by dividing net loss by the weighted-average number of common shares outstanding for the period. In periods where the Company reports a net loss, the effect of anti-dilutive stock options, restricted stock units and non-vested restricted stock awards are excluded and diluted loss per share is equal to basic loss per share. The weighted-average shares outstanding for Common Stock, used in per share calculations, have been adjusted to reflect share repurchases made during the years ending 2017, 2016 and 2015.

The dilutive effect of stock options, restricted stock units, and restricted stock of 2,837,872, 3,083,668 and 782,657 were not included in the computation of diluted net loss per common share for the years ended 2017, 2016 and 2015, respectively, as their effect would be anti-dilutive.

Comprehensive Loss

Comprehensive loss consists of net loss, foreign currency translation adjustments and the change in unrealized gains (losses) on investments in marketable securities.

Accounting Standards Recently Adopted

In April 2014, the Financial Accounting Standards Board ("FASB") issued ASU 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity. This standard requires that the disposal of a component of an entity shall be reported in discontinued operations if the disposal represents a strategic shift that will have a major effect on an entity's operations and financial results. The Company adopted this standard effective January 1, 2015. In January 2016, the Company executed a definitive agreement to sell or exclusively license certain assets, rights and properties primarily related to the business operations of the Company’s DAx solution, including certain exclusively DAx-related agreements with customers and certain intellectual property. This disposition did not meet the definition of a strategic shift as defined in ASU 2014-08 and as a result was not presented as discontinued operations.

In August 2014, the FASB issued ASU 2014-15, Presentation of Financial Statements-Going Concern (Subtopic 205-40) (Topic 718): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. This ASU requires an entity to evaluate whether conditions or events, in the aggregate, raise substantial doubt about the entity's ability to continue as a going concern for one year from the date the financial statements are issued or are available to be issued. The new guidance is effective for annual periods and interim periods within those annual periods ending after December 15, 2016. The Company adopted this standard effective January 1, 2016 and it did not have an effect on the Company's Consolidated Financial Statements.

In April 2015, the FASB issued ASU 2015-05, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). This ASU provides guidance about whether a cloud computing arrangement includes a software license. When a cloud computing arrangement includes a software license, the software license element of the arrangement should be accounted for consistent with the acquisition of other software licenses. If a cloud computing arrangement does not include a software license, the arrangement should be accounted for as a service contract. The Company adopted this standard effective January 1, 2016. The impact of adoption of this ASU resulted in a total of $8.8 million for certain software license arrangements that would have been classified as property and equipment to instead be reflected as an intangible asset, acquired software, in the Consolidated Balance Sheets. In addition, these obligations are reflected in Other Liabilities in the Consolidated Balance Sheets.

In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes, which amends existing guidance to require deferred income tax assets and liabilities to be classified as non-current in a classified balance sheet, and eliminates the prior guidance which required an entity to separate deferred tax assets and liabilities into a current amount and a non-current amount in a classified balance sheet. The Company has elected to apply ASU 2015-17 retrospectively to all deferred tax assets and liabilities for all periods presented.

In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies certain aspects of the accounting for share-based payment transactions, including income taxes, classification of awards and classification in the statement of cash flows. ASU 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The changes in the new standard eliminate the accounting for excess tax benefits to be recognized in additional paid-in capital and tax deficiencies recognized either in the income tax provision or in additional paid-in capital. The Company elected early adoption of ASU 2016-09 in the first quarter of 2016, which has been applied using a modified retrospective approach. There was no significant change to retained earnings with respect to excess tax benefits, as a result of the Company's valuation allowance on its deferred tax assets. During 2016, the Company recognized an increase to accumulated deficit of $0.3 million. With the early adoption of ASU 2016-09, the Company elected to present the Consolidated Statements of Cash Flows on a prospective transition method and no prior periods have been adjusted. The Company elected to continue an entity-wide accounting policy election to estimate the number of awards that are expected to vest.

In November 2016, the FASB issued ASU 2016-18, Restricted Cash, which requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash or restricted cash equivalents. Therefore, amounts generally described as restricted cash and restricted cash equivalents should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This standard is effective for fiscal years beginning after December 15, 2017 and interim periods within those fiscal years, and should be applied on a retrospective transition basis. Early adoption is permitted, including adoption in an interim period as of the beginning of an annual reporting period for which interim or annual financial statements have not been issued or made available for issuance. The Company adopted this ASU, effective January 1, 2016. As the Company did not have restricted cash prior to January 1, 2016, there was no effect following adoption of this ASU on any prior period financial statements.

Recently Issued Accounting Pronouncements

In May 2014, the FASB issued a new accounting standard related to revenue recognition, ASU 2014-09, Revenue from Contracts with Customers ("ASC 606"). The new standard will supersede the existing revenue recognition requirements under U.S. GAAP and will require entities to recognize revenue when they transfer control of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to in exchange for those goods or services. It also will require increased disclosures regarding the nature, amount, timing, and uncertainty of revenues and cash flows arising from contracts with customers.

The new standard allows two methods of adoption: i) full retrospective method and ii) modified retrospective method. The Company adopted ASC 606 as of January 1, 2018 using the modified retrospective transition method, and will recognize the cumulative effect of adopting this guidance as an adjustment to the opening balance of accumulated deficit. Prior periods will not be retrospectively adjusted.

The Company is currently implementing the new standard and, to that end, comScore has established a project manager as well as a cross-functional implementation team consisting of representatives from across all of the Company’s business units as well as external consultants. The Company has completed the assessment and design phases for all business units and is currently in the implementation phase. The Company is on schedule in establishing new accounting policies, implementing process changes and internal controls necessary to support the requirements of the new standard which was adopted as of January 1, 2018.

The Company further expects other policies to be impacted as follows:


•	Under the Company's current commission plan, the Company expects costs to obtain a contract (generally commissions) to qualify for the practical expedient allowing such costs to be expensed as incurred, consistent with the Company's current policy. This conclusion could change in the future if the Company's underlying commission plans change.


•	Certain fulfillment costs may meet the criteria for capitalization as they relate directly to a contract, generate or enhance a resource being used in satisfying the Company's performance obligation, and are expected to be recovered.

Based on currently available information, management does not expect that the adoption of ASC 606 will have a material impact on the Company's financial statements except for the required financial statement disclosures.

In February 2016, the FASB issued ASU 2016-02, Leases. ASU 2016-02 requires, among other things, a lessee to recognize a right-of-use asset representing an entity's right to use the underlying asset for the lease term and a liability for lease payments on its balance sheet, regardless of classification of a lease as operating or financing. For leases with a term of twelve months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and liabilities and account for the lease similar to existing guidance for operating leases today. This new guidance supersedes all prior guidance. The guidance is effective for interim and fiscal years beginning after December 15, 2018. Early adoption is permitted. The standard requires lessees and lessors to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. The Company is in the process of evaluating the impact of this new guidance on its Consolidated Financial Statements.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Clarification of Certain Cash Receipts and Cash Payments. The objective of ASU 2016-15 is to reduce the diversity in practice related to the classification of certain cash receipts and cash payments in the statement of cash flows, by adding or clarifying guidance on eight specific cash flow issues. For public business companies, ASU 2016-15 is effective for annual and interim reporting periods beginning after December 15, 2017, with early adoption permitted. The amendments in this standard should be applied retrospectively to all periods presented, unless deemed impracticable, in which case, prospective application is permitted. The Company is evaluating the impact to its Consolidated Financial Statements.

In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, which eliminates the requirement to compare the implied fair value of goodwill with its carrying amount as part of step 2 of the goodwill impairment test. As a result, under the ASU, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the impairment loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This guidance is effective prospectively for fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017. The Company is evaluating the impact to its Consolidated Financial Statements.

In May 2017, the FASB issued ASU 2017-09, Scope of Modification Accounting, which amends the scope of modification accounting for share-based payment arrangements, provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting under ASC 718, Compensation - Stock Compensation. For all entities, the ASU is effective for annual reporting periods, including interim periods within those annual reporting periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period. The Company is evaluating the impact to its Consolidated Financial Statements.

In July 2017, the FASB issued ASU 2017-11, Earnings Per Share, Distinguishing Liabilities from Equity; Derivatives and Hedging. This update was issued to address complexities in accounting for certain equity-linked financial instruments containing down round features. The amendment changes the classification analysis of these financial instruments (or embedded features) so that equity classification is no longer precluded. The amendments in ASU 2017-11 are effective for annual reporting periods beginning after December 15, 2018, including interim reporting periods within those annual reporting periods. Early adoption is permitted. The Company is evaluating the impact to its Consolidated Financial Statements.

Other new pronouncements issued but not effective until after December 31, 2017, are not expected to have a material impact on the Company’s Consolidated Financial Statements.

Business Combinations and Acquisitions

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Business Combinations and Acquisitions

Rentrak Merger

On January 29, 2016, the Company completed a merger (the "Merger") with Rentrak for total consideration of $753.4 million. Pursuant to the Agreement and Plan of Merger and Reorganization, dated as of September 29, 2015, Rum Acquisition Corporation, an Oregon corporation and a wholly-owned subsidiary of the Company, merged with and into Rentrak with Rentrak surviving the Merger as a wholly-owned subsidiary of the Company. The key economic drivers underlying the Merger include Rentrak’s complementary proprietary technology and services in the television market, the ability to combine the Company’s digital information with Rentrak’s television information to provide cross-media products and services, as well as the opportunities to cross-sell to each other’s customer base.

As a result of the Merger, each share of Rentrak common stock, par value $0.001 per share, that was outstanding prior to the effective time of the Merger (the "Effective Time") was converted into the right to receive 1.15 shares of Common Stock, par value $0.001 per share. No fractional shares of Common Stock were issued in the Merger, and holders of shares of Rentrak common stock received cash in lieu of any fractional shares. At the Effective Time, the Company assumed all restricted stock units ("RSUs") representing the right to receive shares of Rentrak common stock (each an "Assumed Unit") that were outstanding immediately prior to the Effective Time. Each Assumed Unit was converted into 1.15 RSUs of the Company, each such RSU representing the right to receive one share of Common Stock. Each Assumed Unit is otherwise subject to the same terms and conditions (including as to vesting and issuance) as were applicable under the respective Rentrak RSU immediately prior to the Effective Time.

A portion of the outstanding Rentrak equity awards vested simultaneously with the closing of the Merger based upon certain change-in-control provisions that had been recently added to the applicable award terms, and as a result, the Company recorded stock-based compensation expense of $21.9 million immediately following the Merger. Also at the Effective Time, the Company assumed outstanding options and outstanding stock appreciation rights ("SAR") to purchase shares of Rentrak common stock, including options/SARs held by the Rentrak directors and executive officers. These options/SARs were automatically converted into 1.15 options/SARs to purchase the number of shares of Common Stock of the Company, with such product rounded down to the nearest whole share of Common Stock. The as-converted exercise price per share for each assumed Rentrak option/SAR is equal to the exercise/base price per share of the Rentrak option/SAR divided by 1.15, with such quotient rounded up to the nearest whole cent.

Each assumed Rentrak option/SAR is otherwise subject to the same terms and conditions (including vesting and exercisability) as were applicable under the respective Rentrak option/SAR immediately prior to the Effective Time.

The total consideration paid by the Company related to the Merger was $753.4 million. A summary of the consideration is as follows:



(in thousands except for share and per share amounts):	Total Consideration
Total Common Stock shares issued upon consummation of the Merger	17,963,677
Share price of Common Stock upon consummation of the Merger	$	39.65
Fair value of Common Stock shares issued upon consummation of the Merger	$	712,260
Fair value of vested Rentrak RSUs, stock options and SAR assumed	39,111
Fair value of unvested Rentrak stock options assumed	1,077
Fair value of unvested Rentrak RSUs assumed	962
Cash paid in lieu of fractional shares	8
Total purchase consideration	$	753,418

The Company engaged an independent valuation firm to provide information regarding the fair value of certain of the assets being acquired and liabilities assumed. The fair value of the definite-lived intangible assets acquired was determined based upon a forecast of the economic benefits of the Merger using discount rates appropriate to the specific assets acquired and liabilities assumed, ranging from 4.1% - 8.0%.

A summary of the total purchase consideration for Rentrak to the estimated relative fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Cash and cash equivalents	$	37,086
Marketable securities	30,431
Accounts receivable	21,931
Other current assets	3,135
Property and equipment	9,190
Goodwill	510,229
Definite-lived intangible assets	170,283
Other assets	5,355
Subscription Receivable	14,475
Deferred revenue	(7,780		)
Accounts payable and accrued expenses	(32,640		)
Deferred tax liabilities	(7,247		)
Other liabilities	(1,030		)
Total purchase consideration	$	753,418

The goodwill and intangible assets recorded as a result of this acquisition are not deductible for income tax purposes. The goodwill represents the residual amount of the total purchase price after determining the fair value for the net assets and identifiable intangible assets acquired. The goodwill includes the value of the Rentrak workforce, the expected cost synergies to be realized by the Company following the Merger as well the opportunity to combine the Company’s digital information with Rentrak’s television information to provide cross-media products and services and the opportunities to sell Rentrak products to the Company's customer base.

Included in the assets acquired were two contracts with wholly owned subsidiaries of WPP plc ("WPP"), reflected in the opening balance sheet as Subscription Receivable at the net present value of $4.2 million and $10.3 million, respectively, and following the consummation of the Merger were classified as contra equity within additional paid-in capital on the Company's Consolidated Statements of Stockholders' Equity. As cash is received on the Subscription Receivable, the Subscription Receivable is reduced by the amount of cash received and results in an increase to additional paid-in capital. The Company anticipates that as of December 31, 2018, all cash will be received on these contracts. In addition, the Company recognized interest income related to these agreements during the years ended 2017 and 2016 of $0.4 million and $0.5 million, respectively.

The following table outlines the fair value of the definite-lived intangible assets and the useful life for each type of intangible asset acquired. The intangible assets are amortized using a straight-line method over the respective useful life of the intangible asset.



(In thousands)	Fair Value		Useful Lives (Years)
Customer relationships	$	29,000	7
Acquired methodologies/technology	139,883		7
Other	1,400		6 - 8
	$	170,283

The Company determined the fair value of Rentrak's customer relationships using a "costs to recreate" and "lost-profits" methodology of the cost approach and includes customers from both television and movie industries. The Company determined the fair value of the acquired methodologies/technology using a forecast of after-tax cash flows attributable to the methodologies and technology. These developed platforms include a proprietary analytics platform, which processes and repackages television viewership data, and an additional platform that has the ability to capture and report expected and actual box office results based on hundreds of millions of movie-going transactions per year. Key assumptions made in these forecasts include a sustained market advantage over the Company's competitors, continuation of customer acquisitions, and price increases as customers receive greater utility from the Company's products and services.

The Company incurred professional fees directly attributable to the Merger, primarily consisting of legal and investment banker fees totaling $8.5 million and $4.6 million for 2016 and 2015, respectively. These fees are reflected in general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss.

The financial results of Rentrak were included in the Company's Consolidated Financial Statements from the date of acquisition, January 29, 2016. For the year ended December 31, 2016, Rentrak contributed revenues of $110.4 million and a loss before income tax provision of $53.1 million. This loss includes $21.9 million in stock-based compensation recognized immediately following the consummation of the Merger.

The unaudited pro forma summary presented in the table below displays consolidated information of the Company as if the Merger had occurred on January 1, 2015 for all periods presented. The pro forma financial information is presented for informational purposes only and does not necessarily reflect the results that would have occurred had the Merger taken place on January 1, 2015, nor is it necessarily indicative of future results. No effect has been given to cost reductions or operating synergies relating to the integration of Rentrak into the Company's operations. In addition, there is no tax adjustment necessary for the pro forma adjustments as a result of the Company's tax valuation allowance position. For the year ended December 31, 2016, the results of Rentrak operations for the period subsequent to the Merger are included in the "As reported" column for the period January 29, 2016 through December 31, 2016.



	Year Ended December 31, 2016
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	399,460		$	8,116		(1)	$	407,576
Operating expenses	531,302			(18,872		)	(2)	512,430
Net (loss) income	(117,173		)	26,988				(90,185		)

Basic net loss per common share	$	(2.10	)					$	(1.58	)
Diluted net loss per common share	(2.10		)					(1.58		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	55,728,090			1,450,301			(3)	57,178,391
Diluted	55,728,090			1,450,301			(3)	57,178,391

(1) The Rentrak pro forma adjustment for revenue for the year ended December 31, 2016 relates to the unaudited results of Rentrak for the period January 1, 2016 through January 28, 2016.

(2) The Rentrak pro forma adjustments for operating expenses for the year ended December 31, 2016 consist of the following:



Add:
Unaudited results for the period January 1, 2016 through January 28, 2016, excluding expenses incurred directly attributable to the Merger	$	9,472
Amortization of acquired Rentrak intangibles for the period January 1, 2016 through January 28, 2016	2,028

Less:
One-time stock-based compensation expense associated with accelerated equity awards upon consummation of the Merger	(21,866		)
Transaction fees	(8,506		)
	$	(18,872	)

(3) The comScore pro forma adjustment to the weighted-average number of shares used in the basic and diluted per share calculations is to show the effect of the Common Stock issued upon consummation of the Merger as if the Merger occurred on January 1, 2015 instead of January 29, 2016.



	Year Ended December 31, 2015
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	270,803		$	108,854		(4)	$	379,657
Operating expenses	345,898			178,222			(5)	524,120
Net loss	(78,222		)	(69,368		)		(147,590		)

Basic net loss per common share	$	(2.07	)					$	(2.63	)
Diluted net loss per common share	(2.07		)					(2.63		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	37,879,091			18,303,796			(6)	56,182,887
Diluted	37,879,091			18,303,796			(6)	56,182,887

(4) The Rentrak pro forma adjustment for revenue for the year ended December 31, 2015 relates to the unaudited results of Rentrak for the year ended December 31, 2015, excluding the revenue and operating expenses associated with Rentrak's discontinued operations.

(5) The Rentrak pro forma adjustments for operating expenses the year ended December 31, 2015 consist of the following:



Unaudited results for the year ended December 31, 2015	$	124,926
Additional amortization of acquired Rentrak intangibles for the year ended December 31, 2015	22,924
One-time stock-based compensation expense associated with accelerated equity awards upon consummation of the Merger	21,866
Transaction fees	8,506
	$	178,222

(6) The comScore pro forma adjustment to the weighted-average number of shares used in the basic and diluted per share calculations is attributable to the unaudited weighted-average shares of Rentrak common stock for the year ended December 31, 2015, adjusted based on the conversion ratio of 1.15 applied to each Rentrak share which converted into Common Stock as stipulated upon consummation of the Merger.

Acquisition of Compete

On April 28, 2016, the Company closed an asset purchase agreement to acquire certain assets of Compete, Inc. ("Compete"), a wholly-owned subsidiary of WPP, a related party to the Company at the time of the acquisition. The Compete assets were acquired for $27.3 million in cash, net of a working capital adjustment of $1.4 million. The Company acquired the Compete assets to expand its presence in certain verticals, such as the auto industry and financial services, with improved solution offerings regarding digital performance, including robust path to purchase, advertising impact analysis and shopping configuration analysis. The Company entered into an agreement for Compete to provide transition services, including engineering, financial, human resources, business contract support, marketing and training services to the Company through December 31, 2016. The Company determined that the acquired assets from Compete were not significant under applicable accounting requirements and therefore has not included pro forma adjustments pursuant to ASC 805.

The Company engaged an independent valuation firm to provide information regarding the fair value of the assets being acquired and liabilities assumed.

Total purchase consideration for the Compete assets to the relative estimated fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Accounts receivable and other	$	2,162
Definite-lived intangible assets	6,400
Goodwill	21,466
Deferred revenue	(2,700		)
Total purchase price	$	27,328

The acquisition of the Compete assets resulted in goodwill of $21.5 million, the majority of which is deductible for tax purposes. This represents the residual amount of the total purchase price after determining the fair value for the net assets and identifiable intangible assets acquired. The goodwill represents expected cost synergies to be realized by the Company following the purchase and the transfer of Compete’s sales and service staff and the migration of customers from the Compete panel and technology platform.



(In thousands)	Fair Value		Useful Lives (Years)
Customer relationships	$	5,000	5
Acquired methodologies/technology	1,400		2
	$	6,400

The fair value of definite-lived intangible assets above was determined by an independent third-party valuation firm utilizing a discounted cash flow method of the Company’s estimated future revenues of the acquired business. The discounted cash flow model utilized a discount rate of 19.0%.

During 2016, the Company recognized revenue of approximately $10.9 million attributable to the Compete assets acquisition and incurred $11.8 million in expenses associated with the transition services agreement with Compete. As of December 31, 2016, the Company was owed $3.7 million from Compete associated with billing and collections that were to be remitted to the Company from the acquired customer contracts. The amounts due from Compete are included in total related party accounts receivable on the Consolidated Balance Sheets. The amounts due were received during the year ended 2017. The Company incurred professional fees directly attributable to the acquisition, primarily consisting of legal and investment banker fees totaling $0.4 million for 2016. These fees are reflected in general and administrative expenses in the Consolidated Statements of Operations and Comprehensive Loss.

Acquisition of Proximic

On April 22, 2015, the Company entered into an agreement and plan of merger to acquire all of the outstanding capital stock of Proximic, Inc. ("Proximic") for $9.5 million in cash. The Company acquired Proximic to enhance brand safety and content categorization capabilities across the Company's product offerings.

The acquisition of Proximic resulted in goodwill of $5.2 million, none of which is deductible for tax purposes. This amount represents the residual amount of the total purchase price after determining the fair value for net assets and identifiable intangible assets acquired. The Company determined that the acquired assets from Proximic were not significant under applicable accounting requirements and therefore has not included pro forma adjustments pursuant to ASC 805.

A summary of the total purchase consideration for Proximic to the relative estimated fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Net tangible assets acquired	$	44
Definite-lived intangible assets acquired	4,290
Goodwill	5,166
Total purchase price, net of cash acquired	$	9,500

The acquisition of the Proximic resulted in goodwill of $5.2 million. This represents the residual amount of the total purchase price after determining the fair value for the net assets and identifiable intangible assets acquired. The goodwill represents expected ability to enhance brand safety and content categorization across the Company's product offerings and the integration of the acquired workforce.



(In thousands)	Fair Value		Useful Lives (Years)
Trade names	$	190	1.5
Customer relationships	1,700		5
Acquired methodologies/technology	2,400		3
	$	4,290

WPP Related Transactions

During the first quarter of 2015, comScore and WPP entered into a series of agreements whereby WPP would become a beneficial owner of a minimum of 15% of Company's then outstanding Common Stock, the Company and WPP would form a strategic alliance for the development and delivery of cross-media audience measurement for certain areas outside of the U.S., comScore would purchase WPP’s Nordic Internet Audience Measurement (“IAM”) business (collectively, the "WPP Capital Transactions") and WPP’s subsidiary, GroupM Worldwide ("GroupM"), would enter into a five-year agreement (the "GroupM Arrangement"), with minimum annual commitments ("Subscription Receivable"). The transactions closed on April 1, 2015, and because they were entered into simultaneously, they have been considered as contemporaneous for accounting purposes.

The total consideration related to the WPP Capital Transactions and GroupM Arrangement was less than the market value of the Company's Common Stock issued. This difference is characterized as vendor consideration and as such it is accounted for as a reduction of revenue upon the closing of the WPP Capital Transactions. Previous revenue transactions and future revenue transactions with WPP and its affiliates are expected to exceed the vendor consideration in this transaction. A summary of these WPP related transactions are as follows.



(In millions)
Fair value of assets received:
Cash	$	204.7
Strategic Alliance asset	30.1
IAM business	8.5
Total assets received	243.3

Increase to stockholders' equity for the WPP Capital Transactions
Market value of Common Stock issued to WPP on issuance date (April 1, 2015)	310.8
Subscription Receivable	(19.2		)
Total increase to stockholders' equity	291.6
Vendor consideration provided to WPP (reduction in revenue)	$	(48.3	)


•	The Company agreed to acquire all of the outstanding common stock of WPP's IAM business in Norway, Sweden and Finland.

•

The Company entered into a Strategic Alliance Agreement ("Strategic Alliance") in which WPP and the Company agreed to collaborate on the cross-media audience and campaign measurement (“CMAM”) business for certain areas outside the U.S. for an initial ten-year term. Under the terms of the Strategic Alliance, the parties agreed to jointly develop and market CMAM, leveraging the digital assets of comScore and the television assets and global footprint of WPP.


•	WPP agreed to conduct a tender offer for shares of its Common Stock from existing stockholders at an offered price of $46.13 per share.


•	If the shares issued and the shares WPP acquired in the tender offer together represented less than 15% of the Company's then outstanding Common Stock, the Company agreed to sell to WPP, at a price of $46.13 per share, such newly issued shares that would cause WPP’s aggregate holdings to equal 15% of its then outstanding Common Stock.

On April 1, 2015:


•	The Company closed the acquisition of the IAM business and the Strategic Alliance and issued 1,605,330 shares of its Common Stock from treasury, which represented 4.45% of the then outstanding of the Company's Common Stock; and


•	The Company sold to WPP 4,438,353 newly issued shares of Common Stock for an aggregate purchase price of $204.7 million. After this issuance and including shares acquired by WPP via the tender offer, WPP held 15% of the Company's outstanding shares of Common Stock.


•	The closing Common Stock share price was $51.42, resulting in a total value of shares of Common Stock held by WPP of $310.8 million.


•	Stock issuance costs of $3.9 million were offset against the consideration received. As of April 1, 2015, WPP's aggregate holdings totaled 15% of the Company's Common Stock.

Strategic Alliance Agreement

On February 11, 2015, the Company and WPP agreed to enter into a Strategic Alliance whereby the two companies would join their respective strengths in digital audience measurement and television audience measurement to create and deliver CMAM to certain markets outside of the United States. Under the terms of the Strategic Alliance, the parties agreed to jointly develop and market CMAM, leveraging the digital assets of the Company and the television assets and global footprint of WPP. Based on the relative commercial value of television vs. digital offerings and WPP's position as the primary or only provider in the relevant markets, the Company determined it was receiving the greater economic benefit of the Strategic Alliance. The Company and its independent valuation consultants determined the fair value of the Strategic Alliance to be $30.1 million, using a discounted cash flow model. The valuation was based on a forecast of the economic benefits from developing and delivering cross-media audience measurement outside the U.S., utilized a discount rate of 14.5% and included certain assumptions regarding the Company's ability to successfully complete product and service offerings, penetration into geographic markets, and the likelihood of the Strategic Alliance renewing. The Strategic Alliance was recorded as a definite-lived intangible asset that will be amortized over the ten-year life of the agreement.

IAM Business

Also on February 11, 2015, the Company agreed to purchase WPP's IAM business for $8.5 million. The IAM business covered WPP’s digital operations in Norway, Sweden and Finland. The net tangible assets acquired were $0.2 million, the definite-lived intangible assets totaled $3.0 million and goodwill of $5.3 million was recorded at acquisition. The goodwill is deductible for income tax purposes. Goodwill represents the residual of the fair value of the business after allocation of net assets and identifiable intangible assets acquired.

The following table outlines the fair value of the definite-lived intangible assets and the useful life for each type of intangible asset acquired. The fair value of definite-lived intangible assets below was determined by an independent third-party valuation firm utilizing a discounted cash flow method of the Company’s estimated future revenues of the acquired business. The intangible assets are amortized using a straight-line method over the respective useful life of the intangible asset.



(In thousands)	Fair Value		Useful Lives (Years)
Trade names	$	370	6
Panel	1,580		2
Intellectual property	840		2
Customer relationships	200		7
	$	2,990

GroupM Arrangement

On March 30, 2015, the Company and GroupM, a subsidiary of WPP, entered into a Subscription Receivable agreement in which GroupM agreed to a minimum commitment of $20.9 million over five years. GroupM is an affiliate of WPP, a related party, and the Company has determined that the negotiations and execution of this agreement happened concurrently with the WPP Capital Transactions and concluded these transactions should have been considered, for accounting purposes, as contemporaneous. The present value of the cash payments, using a 4.0% discount rate, was $(19.2) million. The Company classified the Subscription Receivable from GroupM of $(19.2) million, as contra equity within additional paid-in capital on its Consolidated Statements of Stockholders' Equity. As cash is received on the contract, the Subscription Receivable is reduced by the amount of cash received, and results in an increase to additional paid-in-capital. The Company expects to collect the remaining Subscription Receivable in 2018. The Company recognized interest income related to this receivable during the years ended 2017, 2016 and 2015 of $0.3 million, $0.6 million and $0.6 million, respectively.

Asset Dispositions

12 Months Ended

Dec. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Asset Disposition

Asset Dispositions

Disposition of Digital Analytix and Adobe Strategic Partnership Agreement

On November 5, 2015, the Company executed a definitive agreement to sell and exclusively license certain assets, rights and properties primarily related to the business operations of the Company’s DAx solution, including certain exclusively DAx-related agreements with customers and certain intellectual property (the “Disposed Assets”) to Adobe. On January 21, 2016, the sale was completed and in consideration for the Disposed Assets, Adobe paid $45.0 million in cash to the Company and provided the Company a license agreement (the "Holdback License") valued at $2.0 million. The Holdback License allowed the Company to service, for one-year, certain non-DAx customers using the proprietary technology sold to Adobe as the Company developed an alternative platform.

On February 10, 2016, the Company and Adobe signed an agreement referred to as a Strategic Partnership Agreement ("SPA"). The Company has determined that the SPA represents a contemporaneous agreement with the DAx disposition through which no value would be obtained by the Company. As a result, the Company has accounted for this agreement as part of the sale of the DAx business rather than as a separate executory contract. As part of the SPA, the Company agreed to pay Adobe $8.0 million, in three installments. The initial payment of $4.0 million was made upon execution of the SPA and the remaining two payments were to be due on the first and second anniversary dates of the SPA. The SPA was recorded as a liability at the closing of the SPA and reduced the gain on the DAx disposition.

The Company agreed to continue to employ certain personnel needed to operate the Disposed Assets and to provide support to Adobe pursuant to a transition services agreement ("TSA") for a three-year term. The Company’s expenses related to the TSA are recorded as general and administrative expenses as incurred and Adobe's payment of these costs is reflected in other income in the same period as the expenses are incurred. Pursuant to the TSA, the Company recognized in other income $11.1 million and $12.4 million for the years ended 2017 and 2016, respectively.

In September 2017, the Company and Adobe agreed to terminate the SPA and Adobe released the Company from its remaining $4.0 million obligation. The Company agreed to pay $2.0 million to Adobe to extend the term of the Holdback License through December 31, 2017. For the year ended December 31, 2017, the relief from the obligations is reflected in other income.

The following table summarizes the gain on disposition for the year ended December 31, 2016:



(In thousands)	Allocated Value
Consideration received:
Cash received	$	45,000
Holdback License	2,000
Consideration received	$	47,000

Carrying value of net assets disposed:
Relief from customer obligations	$	(10,232	)
Accounts receivable, net	7,698
Intangible assets, net	3,415
Goodwill	2,642
Net assets disposed	3,523

SPA installment payments	(8,000		)
Transaction fees	(2,020		)
Gain on disposition	$	33,457

Disposition of CSWS

On May 11, 2015, the Company entered into an arrangement with K2HS Analytix, LLC (the "Buyer") whereby the Buyer assumed certain liabilities related to the Company’s mobile operator analytics businesses ("CSWS") and the Buyer was entitled to any customer balances collected in 2015. The Company recorded a loss on the disposition of $4.7 million, as follows:



(In thousands)	Allocated Value
Relief from certain customer obligations	$	3,551
Carrying value of net assets disposed	(5,687		)
	(2,136		)
Cash paid to Buyer for disposition of business	(2,535		)
Loss on disposition	$	(4,671	)

Marketable Securities

12 Months Ended

Dec. 31, 2017

Investments, Debt and Equity Securities [Abstract]

Marketable Securities

Marketable securities, all of which are classified as "available-for-sale", consisted of the following:



	December 31,
(In thousands)	2017		2016
Amortized cost	$	—	$	28,224
Gross unrealized holding gains	—		188
Fair value	$	—	$	28,412

As of December 31, 2016, the Company's marketable securities consisted of a fixed-income mutual fund with an average maturity of less than one year. As of December 31, 2017, the Company did not have any remaining investment in marketable securities.

Fair Value Measurements

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

Fair value is an exit price representing the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. The accounting standard for fair value measurements establishes a three-tier value hierarchy, which prioritizes the inputs used in measuring fair value as follows:

Level 1 — observable inputs such as quoted prices in active markets;

Level 2 — inputs other than the quoted prices in active markets that are observable either directly or indirectly;

Level 3 — unobservable inputs of which there is little or no market data, which require the Company to develop its own

assumptions.

A financial instrument's level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The financial instruments measured at fair value in the accompanying Consolidated Balance Sheets on a recurring basis consist of the following:



	December 31, 2017		December 31, 2016
(In thousands)	Level 1		Level 1
Money market funds ⁽¹⁾	$	860	$	9,475
Marketable securities:
Fixed-income mutual fund ⁽²⁾	$	—	$	28,412

⁽¹⁾ Level 1 cash and cash equivalents are invested in money market funds that are intended to maintain a stable net asset value of $1.00 per share by investing in liquid, high quality U.S. dollar-denominated money market instruments with maturities less than three months.

⁽²⁾ The fair value of the Company's marketable securities is determined based on a quoted market price. As of December 31, 2017, the Company did not have any remaining investment in marketable securities.

The Company does not currently have any assets or liabilities that are measured at fair value on a recurring basis other than money market funds and marketable securities. Due to their short-term nature, the carrying amounts reported approximate the fair value for accounts receivable, accounts payable and accrued expenses. The carrying value of its capitalized lease obligations approximate their fair value as the terms and interest rates approximate market rates (Level 2). There were no changes to the Company's valuation methodologies during 2017 or 2016. As of December 31, 2017, the Company's investment in marketable securities was liquidated.

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.

Property, Plant and Equipment [Abstract]

Property and Equipment

12 Months Ended

Dec. 31, 2017

Property and Equipment

Property and equipment, including equipment under capital lease obligations, consists of the following:



	December 31,
(In thousands)	2017			2016
Computer equipment (including capital leases of $77,606 and $78,113, respectively)	$	106,433		$	100,322
Computer software (including internal-use software of $2,323 and $2,323, respectively)	8,061			8,192
Office equipment and furniture	5,478			5,877
Automobiles (including capital leases of $838 and $810, respectively)	838			810
Leasehold improvements	15,036			18,061
Total (including capital leases of $78,444 and $78,923, respectively)	135,846			133,262
Less: accumulated depreciation and amortization (including capital leases of $70,530 and $58,874, respectively)	(106,953		)	(91,261		)
	$	28,893		$	42,001

For 2017, 2016 and 2015, depreciation expense was $23.3 million, $25.4 million and $22.6 million, respectively.

Goodwill and Intangible Assets

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

The change in the carrying value of goodwill is as follows:



(In thousands)
Balance as of January 1, 2016	$	109,221
Disposition of DAx ⁽¹⁾	(310		)
Rentrak Merger	510,229
Acquisition of Compete assets	21,466
Translation adjustments	(709		)
Balance as of December 31, 2016	$	639,897
Translation adjustments	2,527
Balance as of December 31, 2017	$	642,424

⁽¹⁾As of December 31, 2015, the Company classified the DAx assets and liabilities as held for sale. The change in goodwill noted in the table above represents the increase in allocated goodwill from the estimate made as of December 31, 2015 compared to the amount of goodwill determined to be directly attributable to the disposition in the first quarter of 2016.

The carrying values of the Company’s amortizable acquired intangible assets are as follows:



	December 31, 2017							December 31, 2016
(In thousands)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Acquired methodologies/technology	$	148,404	$	(46,095	)	$	102,309	$	148,363	$	(24,426	)	$	123,937
Strategic alliance	30,100		(8,270		)	21,830		30,100		(5,263		)	24,837
Customer relationships	40,259		(14,954		)	25,305		40,140		(9,331		)	30,809
Intellectual property	14,377		(10,953		)	3,424		14,360		(9,300		)	5,060
Panel	3,134		(3,134		)	—		3,094		(2,895		)	199
Trade names	790		(589		)	201		781		(518		)	263
Acquired software	9,251		(2,949		)	6,302		8,820		(966		)	7,854
Other	600		(194		)	406		1,400		(191		)	1,209
	$	246,915	$	(87,138	)	$	159,777	$	247,058	$	(52,890	)	$	194,168

Amortization expense related to intangible assets was $34.8 million, $31.9 million and $8.6 million for 2017, 2016 and 2015, respectively. There were no impairment charges recognized during 2017, 2016 or 2015.

The weighted-average remaining amortization period by major asset class as of December 31, 2017 is as follows:



	(In years)
Acquired methodologies/technology	4.4
Strategic alliance	7.3
Customer relationships	4.6
Intellectual property	5.7
Trade names	3.2
Acquired software	2.3
Other	3.3

The estimated future amortization of acquired intangible assets is as follows:



	(In thousands)
2018	$	33,365
2019	31,304
2020	29,975
2021	28,048
2022	27,577
Thereafter	9,508
	$	159,777

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.

Long-term Debt and Other Financing Arrangements

Long-term Debt and Other Financing Arrangements

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Capital Leases

The Company had a lease financing arrangement with Banc of America Leasing & Capital, LLC ("BALC") in the amount of $10.0 million, which expired on May 15, 2016 and was not renewed or replaced. As a result, the Company no longer has the ability to finance new software, hardware and other computer equipment leases under this arrangement. On June 19, 2017, the Company entered into a pledge agreement ("Pledge Agreement") with BALC related to cash collateralization of its outstanding capital lease obligations. The Company pays its monthly lease obligations directly from the collateralized assets. As of December 31, 2017, the Company has $3.0 million in restricted cash collateralizing these obligations. Future minimum payments under capital leases with initial terms of one year or more were as follows:



	(In thousands)
2018	$	6,525
2019	1,912
2020	120
2021	36
2022	10
Total minimum lease payments	8,603
Less amount representing interest	252
Present value of net minimum lease payments	8,351
Less current portion	6,248
Capital lease obligations, long-term	$	2,103

During 2017, the Company acquired no computer hardware and software through the issuance of capital leases. During 2016 and 2015, the Company acquired $5.9 million and $22.2 million, respectively, in computer hardware and software through the issuance of capital leases. During 2017, 2016 and 2015, the Company acquired $0.2 million, $0.1 million and $0.3 million, respectively, in automobiles through the issuance of capital leases. Assets acquired under the equipment leases secure the obligations. This non-cash investing activity has been excluded from the Consolidated Statements of Cash Flows, as it pertains to the purchase of property and equipment.

Software License Arrangements

The Company has obligations for certain software license arrangements. These obligations are reflected in Other Liabilities in the Consolidated Balance Sheets. Future minimum payments under these software license arrangements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	3,158
2019	1,843
Total minimum payments	5,001
Less amount representing interest	190
Present value of net minimum payments	4,811
Less current portion	2,997
Software license arrangements, long-term	$	1,814

During 2016, the Company incurred $8.8 million in obligations through these software license arrangements and none in 2017 or 2015.

Revolving Credit Facility

On September 26, 2013, the Company entered into a Credit Agreement (the “Credit Agreement”) with several banks. Bank of America, N.A. was the administrative agent and lead lender of this revolving credit facility. The Credit Agreement provided for a five-year revolving credit facility of $100.0 million, which included a $10.0 million sublimit for issuance of standby letters of credit (subsequently reduced to $3.6 million in September 2017), a $10.0 million sublimit for swing line loans and a $10.0 million sublimit for alternative currency lending. The maturity date of the Credit Agreement was September 26, 2018. The Credit Agreement also contained an expansion option permitting the Company to request an increase of the credit facility up to an aggregate additional $50.0 million, subject to certain conditions. Borrowings under the revolving credit facility were to be used towards working capital and other general corporate purposes as well as for the issuance of letters of credit.

Due to the Company's delay in filing its periodic reports, the Company was restricted from borrowing under the Credit Agreement. The Company entered into various waiver and amendment agreements during the period of non-compliance with its filings. Significant amendments to the Credit Agreement were as follows:


•	On August 19, 2016, the Company agreed to pay a fee to the lenders equal to 0.15% of the revolving credit facility commitments. In addition, the parties agreed to reduce the letter of credit sublimit under the Credit Agreement from $10.0 million to $4.8 million.


•	On June 30, 2017, the Company agreed to pay an additional fee to the lenders equal to 0.15% of the revolving credit facility commitments.


•	On September 29, 2017, the parties agreed to further reduce the revolving commitment amount from $100.0 million to $3.6 million, equal to the amount of outstanding letters of credit. The commitment would be further reduced to zero as the letters of credit mature. The facility was to expire the earlier of September 26, 2018 or the date the letter of credit commitments is equal to zero.

The Company maintains letters of credit in lieu of security deposits with respect to certain office leases as well as to satisfy performance guarantees under certain contracts. As of December 31, 2017, $3.5 million in letters of credit were outstanding, all of which had been cash collateralized by the Company.

As of December 31, 2017, the Company did not have an outstanding balance under the revolving credit facility due to the borrowing restrictions placed on the Company in the waiver and amendment agreements.

On January 11, 2018, the Company voluntarily terminated the Credit Agreement and the Security and Pledge Agreement between the Company and Bank of America N.A., as administrative agent, and other lenders. At the time of termination of the Credit Agreement, the $3.5 million in letters of credit remained outstanding, and are cash collateralized.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Operating Leases

The Company is obligated under various non-cancellable operating leases for office facilities and equipment. The leases require us to pay taxes, insurance and ordinary repairs and maintenance. These leases generally provide for renewal options and escalation increases. Future minimum payments under non-cancellable lease agreements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	15,190
2019	13,490
2020	13,618
2021	12,863
2022	8,402
Thereafter	16,294
Total minimum lease payments	$	79,857

These leases require the Company to pay taxes, insurance and repairs and maintenance. Rent expense, under non-cancellable operating leases, was $16.6 million, $14.4 million and $10.6 million for the years ended 2017, 2016 and 2015, respectively. Rent expense was net of sub-lease income of $0.1 million, $0.3 million and $0.4 million, respectively.

Unconditional Purchase Obligations

The Company is obligated under certain unconditional agreements with network operators. The future fixed and determinable payments under these agreements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	19,330
2019	24,434
2020	24,971
2021	6,880
2022	1,542
Total	$	77,157

Contingencies

LEGAL PROCEEDINGS

The Company is involved in various legal proceedings from time to time. The Company establishes reserves for specific legal proceedings when management determines that the likelihood of an unfavorable outcome is probable and the amount of loss can be reasonably estimated. The Company has also identified certain other legal matters where an unfavorable outcome is reasonably possible and/or for which no estimate of possible losses can be made. In these cases, the Company does not establish a reserve until it can reasonably estimate the loss. Legal fees are expensed as incurred. The outcomes of legal proceedings are inherently unpredictable, subject to significant uncertainties, and could be material to the Company's operating results and cash flows for a particular period.

Rentrak Merger Litigation

In October 2015, four class action complaints were filed in the Multnomah County Circuit Court in Oregon in connection with the Company's merger with Rentrak, which became a wholly-owned subsidiary of the Company on January 29, 2016. On November 23, 2015, these four actions were consolidated as In re Rentrak Corporation Shareholders Litigation, with the Company, Rentrak and certain former directors and officers of Rentrak named as defendants. On July 21, 2016, the lead plaintiff filed a second amended class action complaint, which alleged that Rentrak and its former officers and directors breached their fiduciary duties to Rentrak stockholders by, among other things, failing to disclose all material facts necessary for a fully informed stockholder vote on the merger. The complaint also alleged that the Company aided and abetted these alleged breaches of fiduciary duties. The complaint sought equitable relief in the form of a rescission of the merger, rescissionary damages, attorneys’ fees and costs. On February 6, 2017, a separate action, John Hulme v. William P. Livek et al., was also filed in the Multnomah County Circuit Court in Oregon, alleging materially similar claims and seeking the same relief as that of In re Rentrak. On March 24, 2017, the court dismissed the lead plaintiff’s aiding-and-abetting claim against the Company, and allowed the lead plaintiff to replead the claim. The court also dismissed the lead plaintiff’s claim seeking rescission of the merger.

On April 17, 2017, the parties in all cases reached an agreement in principle, settling all claims in the above-referenced matters. The defendants or their insurers agreed to pay the plaintiff class $19.0 million, of which amount the Company would contribute $1.7 million, or approximately 9%, and the remainder will be funded by the Company's insurers. On May 24, 2017, the court signed an order granting preliminary approval of the parties' stipulation of settlement. The Company's contribution of $1.7 million was paid on July 18, 2017. A fairness hearing for final approval of the settlement took place on September 12, 2017, and the court granted final approval of the settlement and entered the final approval order that day. The relevant time periods for any appeal have lapsed and the settlement is final.

Derivative Litigation

The Consolidated Virginia Derivative Action. In May 2016 and July 2016, two purported shareholder derivative actions, Terry Murphy v. Serge Matta et al. and Ron Levy v. Serge Matta et al., were filed in the Circuit Court of Fairfax County, Virginia against the Company as a nominal defendant and against certain of its current and former directors and officers. The complaints alleged that the defendants intentionally or recklessly made materially false or misleading statements regarding the Company and asserted claims of breach of fiduciary duty, unjust enrichment, abuse of control, gross mismanagement and waste of corporate assets against the defendants. The complaints sought declarations that the plaintiffs can maintain the action on behalf of the Company, declarations that the individual defendants have breached fiduciary duties or aided and abetted such breaches, awards to the Company for damages sustained, purported corporate governance reforms, awards to the Company of restitution from the individual defendants and reasonable attorneys’ and experts’ fees. On February 8, 2017, the Levy plaintiff filed a motion for leave to file an amended complaint, attaching a proposed amended complaint (the “Proposed Amended Complaint”) alleging claims substantially similar to those alleged in the original complaint. On April 7, 2017, the Murphy and Levy parties filed a consent order consolidating the Murphy and Levy actions and designating the Proposed Amended Complaint as the operative complaint in the action if the court grants the motion for leave to file an amended complaint. The court entered the consent order on April 13, 2017 and granted the motion for leave to amend the complaint on May 19, 2017, designating the Proposed Amended Complaint as the operative complaint in the consolidated action.

The Assad Action. On April 14, 2017, another purported shareholder derivative action, George Assad v. Gian Fulgoni et al., was filed in the Circuit Court of Fairfax County, Virginia against the Company as a nominal defendant and against the same current and former directors and officers of the Company as the Murphy and Levy actions, as well as certain additional individuals. The Assad complaint alleges claims for breach of fiduciary duty, waste of corporate assets, and unjust enrichment, as well as a claim seeking to compel the Company's Board to hold an annual stockholders’ meeting. In addition to an order compelling the Board to hold an annual stockholders’ meeting, the Assad complaint seeks judgment against the defendants in the amount by which the Company was allegedly damaged, an order directing defendants to provide operations reports and financial statements for all previous quarters allegedly identified by the Audit Committee as inaccurate, purported corporate governance reforms, the restriction of proceeds of defendants’ trading activities pending judgment, an award of restitution from the defendants, and an award of attorneys’ fees and costs. On May 25, 2017, the Assad plaintiff moved to vacate or modify the consent order in the consolidated Murphy and Levy actions insofar as that order appointed lead counsel and to allow for submission of briefs regarding the appointment of lead counsel. Lead counsel in the consolidated case responded to this motion on June 2, 2017. The court has not taken action on these motions. From June to August 2017, the parties filed, and the court entered, several agreed orders extending the time for parties who had been served to respond to the Assad complaint. On August 4, 2017, the Company moved for an order of consolidation of the Assad action into the consolidated Virginia action. The motion has not been brought for a hearing due to the pendency of the proposed derivative litigation settlement.

The Consolidated Federal Derivative Action. In December 2016 and February 2017, two purported shareholder derivative actions, Wayne County Employees’ Retirement System v. Fulgoni et al. and Michael C. Donatello v. Gian Fulgoni et al., were filed in the District Court for the Southern District of New York against the Company and certain of the Company's current and former directors and officers. The complaints alleged, among other things, that the defendants provided materially false and misleading information regarding the Company, its business and financial performance. The Donatello complaint also alleged that the defendants breached their fiduciary duties, failed to maintain internal controls and were unjustly enriched to the detriment of the Company. The complaints sought awards of monetary damages, purported corporate governance reforms, the award of punitive damages, and attorneys’, accountants’ and experts’ fees and other relief. On March 3, 2017, the court granted a stay pending consideration of the parties’ stipulation to consolidate the Wayne County and Donatello actions. On April 25, 2017, the court signed and entered the parties’ stipulation to consolidate the two actions and lead plaintiffs filed a consolidated amended complaint on May 25, 2017. On June 20, 2017 and August 25, 2017, the court entered the parties’ stipulations and proposed orders temporarily staying the case and extending the time for the Company and all defendants to respond to the complaint. Following the proposed settlement discussions noted below, the court entered the parties’ stipulation and proposed order further staying proceedings pending application for preliminary approval of settlement on September 21, 2017.

Proposed Derivative Litigation Settlement. On September 10, 2017 the Company, along with all derivative plaintiffs and named individual defendants, reached a proposed settlement, subject to court approval, to resolve all of the above shareholder derivative actions on behalf of the Company. Under the terms of the proposed settlement, the Company would receive a $10.0 million cash payment, funded by the Company’s insurer. Pursuant to this proposed settlement, the Company has agreed, subject to court approval, to contribute $8.0 million in comScore Common Stock toward the payment of attorneys’ fees. The Company has also agreed as part of the proposed settlement to adopt certain corporate governance and compliance terms that were negotiated by derivative plaintiffs’ counsel and the Company. On January 31, 2018, the parties entered into a Stipulation of Settlement and the plaintiffs filed a motion for preliminary approval of the settlement on February 2, 2018. The Court held a hearing on the plaintiffs' motion for preliminary approval on February 14, 2018, indicated that it would grant preliminary approval with minor modifications to the proposed notice of settlement and scheduled a hearing to determine whether to finally approve settlement on June 7, 2018. On February 23, 2018, the Court entered an order preliminarily approving the proposed settlement. As of December 31, 2017, the Company reserved $8.0 million in accrued litigation settlements, and recorded $10.0 million in insurance recoverable on litigation settlements for the insurance proceeds expected from our insurers. For 2017, $2.0 million was recorded as a reduction to investigation and audit related expenses on the Company's Consolidated Statements of Operations and Comprehensive Loss.

Oregon Section 11 Litigation

In October 2016, a class action complaint, Ira S. Nathan v. Serge Matta et al., was filed in the Multnomah County Circuit Court in Oregon against certain of the Company's current and former directors and officers and Ernst & Young LLP ("EY"). The complaint alleged that the defendants provided untrue statements of material fact in the Company's registration statement on Form S-4 filed with the SEC and declared effective on December 23, 2015. The complaint sought a determination of the propriety of the class, a finding that the defendants are liable and an award of attorneys’ and experts’ fees. On March 17, 2017, a separate action, John Hulme v. Serge Matta et al., was filed in the Multnomah County Circuit Court in Oregon alleging materially similar claims as the Nathan complaint against the same defendants. On April 18, 2017, the Nathan and Hulme cases were consolidated by order of the court. On April 24, 2017, all defendants filed motions to dismiss. After the motion was fully briefed and after a hearing, the Court denied all motions to dismiss on August 4, 2017. The parties are currently engaged in discovery, and on September 25, 2017, the Hulme plaintiff moved to certify the class. The Company filed its opposition to the Hulme plaintiff’s motion to certify the class on November 9, 2017. The Court held a hearing on the motion on December 5, 2017, and at that hearing, the Court deferred ruling on the motion until February 14, 2018 pending the proposed settlement in the Fresno County Employees’ Retirement Association case (“Fresno County”, described below). On February 14, 2018, following a hearing, the Court granted class certification only as to EY and deferred ruling on class certification as to all other defendants, pending the final approval hearing in Fresno County scheduled for June 7, 2018. The outcome of this matter is unknown but the Company does not believe a material loss was probable or estimable as of December 31, 2017 or 2016.

Federal Securities Class Action Litigation

Also in October 2016, a consolidated class action complaint, Fresno County Employees’ Retirement Association et al. v. comScore, Inc. et al., was filed in the District Court for the Southern District of New York against the Company, certain of the Company's current and former directors and officers, Rentrak and certain former directors and officers of Rentrak. On January 13, 2017, the lead plaintiffs filed a second consolidated amended class action complaint, which alleged that the defendants provided materially false and misleading information regarding the Company and its financial performance, including in the Company and Rentrak’s joint proxy statement/prospectus, and failed to disclose material facts necessary in order to make the statements made not misleading. The complaint sought a determination of the propriety of the class, compensatory damages and the award of reasonable costs and expenses incurred in the action, including attorneys’ and experts’ fees. The Company and the individual defendants filed motions to dismiss, the court held oral argument on those motions on July 14, 2017, however, on July 28, 2017, the court denied those motions. On September 10, 2017, the parties reached a proposed settlement, subject to court approval, pursuant to the terms of which the settlement class will receive a total of $27.2 million in cash and $82.8 million in Common Stock to be issued and contributed by comScore to a settlement fund to resolve all claims asserted against the Company. All of the $27.2 million in cash would be funded by the Company's insurers. The Company has the option to fund all or a portion of the $82.8 million with cash in lieu of Common Stock. The proposed settlement further provides that comScore denies all claims of wrongdoing or liability. On December 28, 2017, the parties entered into a Stipulation and Agreement of Settlement to be filed in the United States District Court for the Southern District of New York. The plaintiffs filed a motion for preliminary approval of the settlement on January 12, 2018. On January 29, 2018, the Court held a hearing regarding the plaintiffs' motion for preliminary approval and entered an order granting preliminary approval of the settlement that same day. The settlement remains subject to final approval by the Court, and to that end, the Court has scheduled a hearing to determine whether to finally approve the settlement on June 7, 2018. As of December 31, 2017, the Company has reserved $110.0 million in accrued litigation settlements for the gross settlement amount, and recorded $27.2 million in insurance recoverable on litigation settlements for the insurance proceeds expected from the Company's insurers. For the year ended 2017, $82.8 million is recorded as settlement of litigation, net, on the Company's Consolidated Statements of Operations and Comprehensive Loss.

Delaware General Corporation Law Section 211 Litigation

On July 25, 2017, Starboard Value and Opportunity Master Fund Ltd., a comScore shareholder, filed a verified complaint in the Delaware Court of Chancery pursuant to Delaware General Corporation Law Section 211(c), alleging that the Company had not held an annual meeting of stockholders for the election of directors since July 21, 2015 and seeking an order compelling the Company to hold an annual meeting. The plaintiff also moved for an order expediting proceedings. The court granted the order to expedite shortly thereafter, and the parties agreed to a trial date of September 14, 2017. The parties exchanged discovery on an expedited basis and filed pretrial briefs on September 7, 2017. On September 13, 2017, the parties agreed to continue the trial date to September 29, 2017. On September 28, 2017, the Company entered into an agreement with Starboard Value LP and certain of its affiliates (collectively, “Starboard”), which, beneficially owned approximately 4.8% of the Company's outstanding Common Stock as of that date, regarding, among other things, the membership and composition of the Board. Starboard also agreed to dismiss its litigation against the Company. On September 29, 2017, the parties canceled the trial and on October 2, 2017, the parties filed a joint stipulation dismissing the case with prejudice.

Privacy Demand Letters

On September 11, 2017, the Company and a wholly-owned subsidiary, Full Circle Studies, Inc., (“Full Circle”) received demand letters on behalf of named plaintiffs and all others similarly situated alleging that the Company and Full Circle collected personal information from users under the age of 13 without verifiable parental consent in violation of Massachusetts General Laws chapter 93A and the federal Children’s Online Privacy Protection Act (“COPPA”), 15 U.S.C. §§ 6501-06. The letters alleged that the Company and Full Circle collected such personal information by embedding advertising software development kits ("SDKs") in applications created or developed by Disney. The letters sought monetary damages, attorneys’ fees and damages under Massachusetts law. The Company and Full Circle responded to the demand letters on October 11, 2017. The responses advised that, after investigating the allegations, the Company and Full Circle do not believe the threatened claims have any legal merit or factual support. No lawsuit has been filed. If a lawsuit is filed, the Company and Full Circle intend to vigorously defend ourselves.

Nielsen Arbitration/Litigation

On September 22, 2017, Nielsen Holdings PLC (“Nielsen”) filed for arbitration against comScore alleging that comScore breached the parties’ agreement regarding an alleged unauthorized use of Nielsen’s data to compete directly against Nielsen’s linear television services. comScore denied the allegations, and the matter is pending. On September 22 and 25, 2017, Nielsen also filed a civil complaint against comScore in the United States District Court for the Southern District of New York before Judge Vernon Broderick seeking preliminary injunctive relief against any unauthorized use of Nielsen’s data. On October 11, 2017, the Company responded and objected to the request for a preliminary injunction. On March 6, 2018, Judge Broderick denied Nielsen's motion for preliminary injunction and stayed the case pending completion of arbitration. The Company is vigorously defending itself in these matters.

SEC Investigation

The United States Securities and Exchange Commission (“SEC”) is investigating allegations regarding revenue recognition, internal controls, non-GAAP disclosures and whistleblower retaliation. The SEC has made no decisions regarding these matters including whether any securities laws have been violated. The Company is cooperating fully with the SEC.

Export Controls Review

The Company recently became aware of possible violations of U.S. export controls and economic sanctions laws and regulations involving the Company. The circumstances giving rise to these possible violations pertain to the Company’s collection of survey data from panelists within U.S. embargoed countries, as a part of the Company’s larger global survey efforts not intentionally targeted at such countries. The Company has filed a joint initial notice of voluntary disclosure with the U.S. Department of the Treasury’s Office of Foreign Assets Control (“OFAC”) and the U.S. Commerce Department’s Bureau of Industry and Security (“BIS”) and commenced an internal review to identify the causes and scope of transactions that could constitute violations of the OFAC and BIS regulations. The Company has notified OFAC and BIS of the ongoing internal review, which is being conducted with the assistance of outside counsel. If any violations are confirmed as part of the internal review, the Company could be subject to fines or penalties. Although the ultimate outcome of this matter is unknown, we believe that a material loss was not probable or estimable as of December 31, 2017 or 2016.

Other Matters

In addition to the matters described above, the Company is, and may become, a party to a variety of legal proceedings from time to time that arise in the normal course of the Company's business. While the results of such legal proceedings cannot be predicted with certainty, management believes that, based on current knowledge, the final outcome of any such current pending matters will not have a material adverse effect on the Company's financial position, results of operations or cash flows. Regardless of the outcome, legal proceedings can have an adverse effect on the Company because of defense costs, diversion of management resources and other factors.

Indemnification

The Company has entered into indemnification agreements with each of the Company's directors and certain officers, and the Company's amended and restated certificate of incorporation requires it to indemnify each of its officers and directors, to the fullest extent permitted by Delaware law, who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding by reason of the fact that he or she is or was a director or officer of the Company. The Company has paid and continues to pay legal counsel fees incurred by the present and former directors and officers who are involved in legal proceedings that require indemnification.

Similarly, certain of the Company's commercial contracts require it to indemnify contract counterparties under specified circumstances, and the Company may incur legal counsel fees and other costs in connection with these obligations.

Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Taxes

The components of loss before income tax (benefit) provision are as follows:



	Years Ended December 31,
(In thousands)	2017			2016			2015
Domestic	$	(258,735	)	$	(139,005	)	$	(67,169	)
Foreign	(25,375		)	17,825			(10,569		)
Total	$	(284,110	)	$	(121,180	)	$	(77,738	)

Income tax (benefit) provision is as follows:



	Years Ended December 31,
(In thousands)	2017			2016			2015
Current:
Federal	$	(850	)	$	(780	)	$	(1,227	)
State	(155		)	(28		)	(112		)
Foreign	1,491			798			1,944
Total	486			(10		)	605
Deferred:
Federal	(5,216		)	313			130
State	1,120			(3,443		)	168
Foreign	893			(867		)	(419		)
Total	(3,203		)	(3,997		)	(121		)
Income tax (benefit) provision	$	(2,717	)	$	(4,007	)	$	484

A reconciliation of the statutory U.S. income tax rate to the effective income tax rate is as follows:



	Years Ended December 31,
	2017		2016		2015
Statutory federal tax rate	35.0	%	35.0	%	35.0	%
State taxes, net of federal benefit	(0.3	)%	1.9	%	—	%
Nondeductible items	(0.7	)%	(2.1	)%	(0.2	)%
Foreign rate differences	(3.7	)%	5.6	%	(6.8	)%
Change in statutory tax rates	1.4	%	—	%	—	%
Change in valuation allowance	(30.8	)%	(32.1	)%	(7.3	)%
Transaction costs	—	%	(1.8	)%	(2.2	)%
Executive compensation	—	%	(2.1	)%	(0.3	)%
Asset disposition	—	%	(2.2	)%	—	%
WPP capital transactions	—	%	—	%	(21.7	)%
Other revenue adjustments	—	%	—	%	(2.5	)%
Other adjustments	(0.1	)%	0.3	%	0.3	%
Outside basis differences	—	%	—	%	7.1	%
Uncertain tax positions	0.2	%	0.8	%	(2.0	)%
Effective tax rate	1.0	%	3.3	%	(0.6	)%

Income Tax (Benefit) Provision

The Company recognized an income tax benefit of $2.7 million during the year ended December 31, 2017, which is comprised of current tax expense of $0.5 million primarily related to foreign taxes and a deferred tax benefit of $3.2 million related to temporary differences between the tax treatment and financial reporting treatment for certain items. Included within the total tax benefit is an income tax benefit of $8.3 million related to the impact of the TCJA provisions on the Company's U.S. deferred taxes, including the reduction in the corporate tax rate from 35% to 21% and a change in the Company's valuation allowance assessment. Also included is income tax expense of $126.1 million related to the increase in valuation allowance recorded against the Company’s deferred tax assets to offset the tax benefit of the Company’s operating losses in the U.S. and certain foreign jurisdictions. Income tax expense of $2.5 million has also been included for permanent differences in the book and tax treatment of certain stock-based compensation, meals and entertainment and other nondeductible expenses. These tax adjustments, along with having book losses in foreign jurisdictions where the income tax rate is substantially lower than the U.S. federal statutory rate, are the primary drivers of the annual effective income tax rate.

The Company recognized an income tax benefit of $4.0 million during the year ended December 31, 2016 which is comprised of a current tax benefit of $0.8 million related to federal and state taxes, current tax expense of $0.8 million related to foreign taxes, and a deferred tax benefit of $4.0 million related to temporary differences between the tax treatment and financial reporting treatment for certain items. Included within the total tax benefit is income tax expense of $54.9 million related to the increase in valuation allowance recorded against the Company’s deferred tax assets, to offset the tax benefit of the Company’s operating losses in the U.S. and certain foreign jurisdictions. Also included is an income tax benefit of $6.9 million related to the release of the portion of the Company's valuation allowance as a result of the Merger with Rentrak and income tax expense of $12.7 million for permanent differences in the book and tax treatment of the DAx disposition, certain transaction costs, excess officers' compensation, and other nondeductible expenses. These tax adjustments, along with having book income in foreign jurisdictions where the income tax rate is substantially lower than the U.S. federal statutory rate, are the primary drivers of the annual effective income tax rate.

The Company recognized an income tax provision of $0.5 million during the year ended 2015 which is comprised of a current tax benefit of $1.3 million related to federal and state taxes, current tax expense of $1.9 million related to foreign taxes and deferred tax benefit of $0.1 million related to temporary differences between the tax treatment and financial reporting treatment for certain items. Included within the total tax expense is income tax expense of $7.2 million related to the increase in valuation allowance recorded against the Company’s deferred tax assets and an income tax benefit of $6.7 million related to a worthless stock deduction resulting from the disposition of the CSWS mobile operator analytics business. Also included is income tax expense of $20.6 million related to the permanent difference in the book and tax treatment of the WPP capital transactions and income tax expense of $4.6 million for other permanent differences such as certain revenue related adjustments, certain transaction costs, excess officers' compensation, and other nondeductible expenses. These tax adjustments, along with having book losses in foreign jurisdictions where the income tax rate is substantially lower than the U.S. federal statutory rate, are the primary drivers of the annual effective income tax rate.

Deferred Income Taxes

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax reporting purposes. The components of net deferred income taxes are as follows:



	December 31,
(In thousands)	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	141,607		$	127,951
Capital loss carryforwards	269			280
Tax credits	6,204			6,648
Allowance for doubtful accounts	391			626
Accrued salaries and benefits	8,138			2,363
Deferred revenues	2,908			2,916
Capital leases	2,343			8,399
Deferred compensation	27,175			32,193
Deferred rent	3,722			4,219
Tax contingencies	1,439			1,916
Litigation settlement	26,557			—
Other	1,551			2,719
Gross deferred tax assets	222,304			190,230
Valuation allowance	(181,334		)	(119,904		)
Net deferred tax assets	$	40,970		$	70,326
Deferred tax liabilities:
Goodwill	$	(6,850	)	$	(5,457	)
Intangible assets	(30,645		)	(55,506		)
Property and equipment	(409		)	(8,207		)
Subpart F income recapture	(1,397		)	(2,165		)
Outside basis difference	(290		)	(426		)
Other	(488		)	(1,136		)
Total deferred tax liabilities	(40,079		)	(72,897		)
Net deferred tax asset (liability)	$	891		$	(2,571	)

The Company’s deferred tax assets and liabilities have been revalued as of December 31, 2017 to reflect the TCJA reduction in the U.S. corporate income tax rate from 35% to 21%. The impact of the rate change on the Company’s net U.S. deferred tax assets (before valuation allowance) was a decrease of $66.7 million. However, due to the Company’s valuation allowance position in the U.S., the income statement impact of the rate change was an income tax benefit of $3.6 million.

Tax Valuation Allowance

As a result of the material changes to the Company's Consolidated Financial Statements, the Company re-evaluated the valuation allowance determinations made in prior years. The Company's analysis was updated to consider the changes to its historical operating results following the investigation and subsequent review by management. In that process, the Company evaluated the weight of all evidence, including the decline in earnings and the Company concluded that as of December 31, 2013, its U.S. federal and state net deferred tax assets were no longer more-likely-than-not to be realized and that a valuation allowance was required.

As of December 31, 2017 and 2016, the Company had a valuation allowance of $181.3 million and $119.9 million, respectively, against certain deferred tax assets. The valuation allowance relates to the deferred tax assets of the Company’s U.S. entities, including federal and state tax attributes and timing differences, as well as the deferred tax assets of certain foreign subsidiaries. The increase in the valuation allowance during 2017 is primarily related to the domestic operating losses incurred during the year offset by a reduction to the valuation allowance as result of the TCJA. To the extent the Company determines that, based on the weight of available evidence, all or a portion of its valuation allowance is no longer necessary, the Company will recognize an income tax benefit in the period such determination is made for the reversal of the valuation allowance. If management determines that, based on the weight of available evidence, it is more-likely-than-not that all or a portion of the net deferred tax assets will not be realized, the Company may recognize income tax expense in the period such determination is made to increase the valuation allowance.

A summary of the deferred tax asset valuation allowance is as follows:



	December 31,
(In thousands)	2017			2016
Beginning Balance	$	119,904		$	38,925
Additions	137,495			88,615
Reductions	(76,065		)	(7,636		)
Ending Balance	$	181,334		$	119,904

Net Operating Loss Carryforwards

As of December 31, 2017, the Company had federal and state net operating loss carryforwards for tax purposes of $387.0 million and $1,013.7 million, respectively. These net operating loss carryforwards begin to expire in 2022 for federal income tax purposes and 2018 for state income tax purposes. As of December 31, 2017, the Company had an aggregate net operating loss carryforward for tax purposes related to its foreign subsidiaries of $14.8 million which begins to expire in 2019. As of December 31, 2017, the Company had research & development credit carryforwards of $3.2 million which begin to expire in 2025.

Under the provisions of Internal Revenue Code Section 382, certain substantial changes in the Company’s ownership may result in a limitation on the amount of U.S. net operating loss carryforwards that can be utilized annually to offset future taxable income and taxes payable. A significant portion of the Company’s net operating loss carryforwards are subject to an annual limitation under Section 382 of the Internal Revenue Code. Additionally, despite the net operating loss carryforwards, the Company may have a future tax liability due to alternative minimum tax, foreign tax or state tax requirements.

Foreign Undistributed Earnings

The Company has not provided for U.S. income and foreign withholding taxes on approximately $12.2 million of certain foreign subsidiaries' undistributed earnings as of December 31, 2017, because such earnings have been retained and are intended to be indefinitely reinvested outside of the U.S. It is not practicable to estimate the amount of taxes that would be payable upon remittance of these earnings because such tax, if any, is dependent on circumstances existing if and when remittance occurs.

Uncertain Tax Positions

For uncertain tax positions, the Company uses a more-likely-than-not recognition threshold based on the technical merits of the tax position taken. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefits determined on a cumulative probability basis, which are more-likely-than-not to be realized upon ultimate settlement in the financial statements. The Company has unrecognized tax benefits, which are tax benefits related to uncertain tax positions which have been or will be reflected in income tax filings that have not been recognized in the financial statements due to potential adjustments by taxing authorities in the applicable jurisdictions. The Company's liabilities for unrecognized tax benefits, which include interest and penalties, were $1.3 million and $1.2 million as of December 31, 2017 and 2016, respectively. The remainder of unrecognized tax benefits have reduced deferred tax balances. The amount of unrecognized tax benefits that, if recognized, would affect the Company's effective tax rate are $2.4 million, $3.3 million and $3.2 million as of December 31, 2017, 2016 and 2015, respectively and include the federal tax benefit of state deductions. The Company anticipates that $0.2 million of unrecognized tax benefits will reverse during the next year due to the filing of related tax returns and the expiration of statutes of limitation.

Changes in the Company's unrecognized income tax benefits are as follows:



	December 31,
(In thousands)	2017			2016			2015
Beginning balance	$	3,608		$	3,418		$	1,460
Increase related to tax positions of prior years	81			68			29
Increase related to tax positions of the current year	88			449			2,013
Increase related to acquired tax positions	—			974			—
Decrease related to tax positions of prior years	(1,064		)	(1,084		)	(38		)
Decrease due to settlements	—			(117		)	—
Decrease due to lapse in statutes of limitations	(205		)	(100		)	(46		)
Ending balance	$	2,508		$	3,608		$	3,418

The Company recognizes interest and penalties related to income tax matters in income tax expense. As of December 31, 2017 and 2016, accrued interest and penalties on unrecognized tax benefits were $0.3 million and $0.2 million, respectively. The Company or one of its subsidiaries files income tax returns in the U.S. federal jurisdiction, and various state and foreign jurisdictions. For income tax returns filed by the Company, the Company is no longer subject to U.S. federal examinations by tax authorities for years prior to 2014 or state and local tax examinations by tax authorities for years prior to 2013, although tax attribute carryforwards generated prior to these years may still be adjusted upon examination by tax authorities.

Stockholders' Equity

12 Months Ended

Dec. 31, 2017

Stockholders' Equity Note [Abstract]

Stockholders' Equity

Stockholders’ Equity

1999 Stock Option Plan and 2007 Equity Incentive Plan

Prior to the effective date of the registration statement for the Company’s initial public offering (“IPO”) on June 26, 2007, eligible employees and non-employees were awarded options to purchase shares of the Company’s Common Stock, restricted stock awards ("RSAs") or restricted stock units ("RSUs") pursuant to the Company’s 1999 Stock Plan (the “1999 Plan”). Upon the effective date of the registration statement for the Company’s IPO, the Company ceased using the 1999 Plan for the issuance of new equity awards. Upon the closing of the Company’s IPO on July 2, 2007, the Company established its 2007 Equity Incentive Plan, as amended (the “2007 Plan” and together with the 1999 Plan, the “Plans”), and no further shares were authorized for new awards under the 1999 Plan. In March 2017, the 2007 Plan reached the end of its ten-year term and expired. The vesting period of equity awards granted under the Plans is determined by the Board. For service-based awards the vesting has generally been ratable over a four-year period. Option awards generally expire 10 years from the date of the grant. The Company expects to propose a new equity incentive plan for adoption at its 2018 annual meeting of stockholders.

Pursuant to the merger agreement with Rentrak, upon the closing of the transaction, the Company assumed outstanding stock options under the Rentrak Corporation Amended and Restated 2005 Stock Incentive Plan and assumed outstanding stock options, RSUs and a stock appreciation right ("SAR") under the Rentrak Corporation 2011 Incentive Plan, and such stock options, RSUs and SAR were automatically converted into stock options, RSUs and SAR, respectively, with respect to shares of Common Stock, subject to appropriate adjustments to the number of shares and the exercise price (if applicable) of each such award.

Stock Options

A summary of the options assumed, exercised and expired during the years ended December 31, 2015, 2016 and 2017 is presented below:



	Number of shares		Weighted-Average Exercise Price
Options outstanding as of January 1, 2015	1,980,308		$	42.71
Options exercised	(276,464	)	42.04
Options expired	(1,900	)	4.47
Options outstanding as of December 31, 2015	1,701,944		42.87
Options assumed	1,973,801		18.68
Options exercised	(225,088	)	18.39
Options forfeited	(2,760	)	16.85
Options expired	(2,385	)	12.05
Options outstanding as of December 31, 2016	3,445,512		30.65
Options forfeited	(1,260	)	20.24
Options outstanding as of December 31, 2017	3,444,252		$	30.65
Options exercisable as of December 31, 2017	3,444,252		$	30.65

No stock options were granted during the years ended December 31, 2017, 2016 and 2015.

The following are the assumptions used in valuing the options that were assumed in the Rentrak Merger during the year ended 2016:



Dividend yield	0.00%
Expected volatility	41.18	%	-	44.51%
Risk-free interest rate	0.54	%	-	0.63%
Expected life of options (in years)	1.37		-	1.87

Dividend yield — The Company has never declared or paid a cash dividend on its Common Stock and has no plans to pay cash dividends in the foreseeable future.

Expected volatility — Volatility is a measure of the amount by which a financial variable such as a share price has fluctuated (historical volatility) or is expected to fluctuate (expected volatility) during a period. The Company considered the historical volatility of its stock price over a term similar to the expected life of the options in determining expected volatility.

Risk-free interest rate — The Company used rates on the grant date of zero-coupon government bonds with maturities over periods covering the term of the awards, converted to continuously compounded forward rates.

Expected life of the options — This is the period of time that the options granted are expected to remain outstanding.

The weighted-average fair value of the options assumed during year ended December 31, 2016 was $21.09.

The following table summarizes information about options outstanding at December 31, 2017:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Options Outstanding	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)	Options Exercisable	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
$1.09 - $9.70	12,681	$	9.31	0.12	12,681	$	9.31	0.12
$11.56 - $19.31	1,147,204	12.20		2.12	1,147,204	12.20		2.12
$20.11 - $25.86	578,994	24.68		1.86	578,994	24.68		1.86
$40.80 - $42.92	1,705,373	42.91		1.61	1,705,373	42.91		1.61
	3,444,252	$	30.65	2.09	3,444,252	$	30.65	2.09

As a result of the delay in filing its periodic financial reports with the SEC, the Company temporarily halted the settlement and issuance of shares pursuant to the 2007 Plan in 2016. Further, and as noted above, the 2007 Plan expired in March 2017. As a result, the options cannot be exercised until the Company regains compliance with its SEC reporting obligations and its registration statement is again valid for issuance of shares under 2007 Plan awards. The Company expects to propose a new equity incentive plan for adoption at its 2018 annual meeting of stockholders.

The intrinsic value of exercised stock options is calculated based on the difference between the exercise price and the quoted market price of the Company's Common Stock as of the close of the exercise date. There were zero options exercised during 2017. The aggregate intrinsic value of options exercised for 2016 and 2015 were $4.4 million and $3.0 million, respectively. The aggregate intrinsic value for all options outstanding and exercisable was $17.2 million and $17.2 million, respectively, under the Company’s stock plans as of December 31, 2017. As of December 31, 2017, there was no total unrecognized compensation expense related to outstanding options.

On April 26, 2016, the Board approved an extension of the period of time over which terminated employees could exercise their vested options from 90 days after termination of employment to the earlier of the original 10-year option expiration date or 180 days following the date the Company's registration statements on Form S-8 are again available for use. The Company treated this extension as a modification of the award upon the employees’ termination and recognized incremental compensation cost. The Company measured the incremental compensation cost as the excess of the fair value of the modified award over the fair value of the original award immediately before its terms were modified. As a result of these modifications, the Company recognized compensation cost of $6.3 million and $3.0 million in stock-based compensation expense during 2017 and 2016, respectively.

Stock Appreciation Rights ("SAR")

The Company assumed an, as-converted, SAR with respect to 86,250 shares of Common Stock originally granted pursuant to the terms of Rentrak Corporation 2005 Stock Incentive Plan at an, as-converted, base price of $12.61 per share. The SAR was fully vested prior to the consummation of the Merger and remains outstanding as of December 31, 2017, and will be exercisable following the Company regaining compliance with its SEC reporting obligations and instituting a new equity plan in 2018. Upon exercise of all or a portion of the SAR, the Company will calculate the SAR spread, tax offset amount and the net SAR value into a whole number of SAR settlement shares based on the fair market value of the Company's Common Stock on the exercise date.

Stock Awards

The Company's stock awards are comprised of RSAs and RSUs. The RSAs only represent participating securities. The Company has a right of repurchase on such shares that lapses at a rate of twenty-five percent (25%) of the total shares awarded at each successive anniversary of the initial award date, provided that the employee continues to provide services to the Company through such date. During the years ended 2017, 2016, and 2015, none, 1,750 and 10,263 shares of RSAs, respectively, were forfeited and were subsequently retired at no cost to the Company.

A summary of the status of unvested stock awards as of December 31, 2017 is presented as follows:



Unvested Stock Awards	Restricted Stock Awards		Restricted Stock Units		Number of Shares Underlying Awards		Weighted Average Grant-Date Fair Value
Unvested as of January 1, 2015	476,993		1,410,581		1,887,574		$	26.88
Granted	195,595		336,507		532,102		48.68
Vested	(549,930	)	(790,115	)	(1,340,045	)	32.38
Forfeited	(10,263	)	(95,772	)	(106,035	)	36.19
Unvested as of December 31, 2015	112,395		861,201		973,596		$	33.34
Assumed	—		367,263		367,263		39.65
Granted	214,010		459,166		673,176		35.49
Vested	(320,907	)	(405,031	)	(725,938	)	31.74
Forfeited	(1,750	)	(240,214	)	(241,964	)	37.19
Unvested as of December 31, 2016	3,748		1,042,385		1,046,133		$	37.16
Granted	—		—		—		—
Vested	(1,623	)	(185,754	)	(187,377	)	36.45
Forfeited	—		(76,719	)	(76,719	)	38.48
Unvested as of December 31, 2017	2,125		779,912		782,037		$	37.22

The aggregate intrinsic value for all unvested RSAs and RSUs outstanding as of December 31, 2017 was $22.3 million. The weighted-average remaining vesting period for all unvested RSAs and RSUs as of December 31, 2017 was 0.52 years. The aggregate intrinsic value of RSAs vested during the years ended 2017, 2016 and 2015 was $34,000, $25.6 million and $68.5 million, respectively.

The Company granted unvested stock awards at no cost to recipients during the years ended December 31, 2016 and 2015. As of December 31, 2017, total unrecognized compensation expense related to unvested RSAs and RSUs was $9.2 million, which the Company expects to recognize over a weighted-average period of approximately 0.53 years. This expense excludes pending equity awards as described below. Total unrecognized compensation expense may be increased or decreased in future periods for subsequent grants or forfeitures.

On March 16, 2016, the Company received a notice from The Nasdaq Stock Market LLC ("Nasdaq") stating that because the Company had not yet filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2015, the Company was no longer in compliance with Nasdaq Listing Rule 5250(c)(1), which requires listed companies to timely file all required periodic financial reports with the SEC. As a result, the Company temporarily halted the settlement and issuance of shares pursuant to the 2007 Plan in 2016. This resulted in equity awards that vested in accordance with contractually stated vesting terms but which had not been settled through the issuance of Common Stock. Stock-based compensation expense associated with these equity awards had been recognized as if these awards were settled. However, in the table above, these equity awards remained classified as unvested as of December 31, 2016 and were not included in the Company's outstanding Common Stock. During the first quarter of 2017, total equity awards that vested in 2016 were settled and shares of Common Stock were distributed to employees. The Company followed the same treatment for equity awards that vested in 2017, with shares distributed in the first quarter of 2018.

The 2007 Plan expired during 2017, and as of December 31, 2017, the Company had 5,951,055 shares that would have been available for future issuance under the plan.

Unregistered Sales of Equity Securities

On April 1, 2015, as part of the WPP Capital Transactions, the Company issued 6,043,683 shares of Common Stock to Cavendish Holding B.V., a private limited liability company incorporated under the laws of the Netherlands and an affiliate of WPP. These shares were issued in a private placement exempt from the registration requirements of the Securities Act of 1933, as amended (the "Act") pursuant to Section 4(a)(2) of the Act because the issuances were pursuant to a stock purchase agreement not involving a public offering.

During 2016, we issued 3,300 shares of restricted Common Stock in settlement of a previously issued RSU award and we issued 35,000 RSUs for an equity award approved by the Compensation Committee, each under a private placement exemption to executive officers qualifying as accredited investors.

These securities were issued pursuant to an exemption from registration provided by Section 4(a)(2) of the Act.

Refer to Footnote 20, Subsequent Events of the Notes to Consolidated Financial Statements, for additional information related to the unregistered sale of equity securities.

Pending Equity Awards

Due to the Company’s inability to file its periodic reports with the SEC, the Company has been unable to use its registration statement on Form S-8 to grant equity awards to employees, including executive officers, since February 2016. Further, in March 2017, the 2007 Plan's ten-year term expired. The Company expects to propose a new equity incentive plan for adoption at the Company's next annual meeting of stockholders, and to grant equity awards once that plan is adopted. As of December 31, 2017, and in accordance with the Company's compensation program for all employees and directors, we anticipate making equity awards having an aggregate value of $42.9 million. These awards were recommended for employees and directors in 2016 and 2017 but were not granted as of December 31, 2017. In addition, the Company expects to issue additional equity awards for 2017 service or otherwise, of which $16.9 million was accrued. Based on the closing bid price of the Company's Common Stock on the OTC Pink Tier on March 15, 2018, $26.29 per share, approximately 1,633,146 shares are contemplated for issuance as equity awards. The actual number of shares issued will be based upon the prevailing trading price of the Company's Common Stock at the time the shares are actually issued.

Preferred Stock

The Company has 5,000,000 shares authorized of $0.001 par value preferred stock authorized; no shares have been issued or outstanding as of December 31, 2017 or 2016.

Rights Plan

On February 7, 2017, the Company's Board adopted a rights plan (the “Rights Plan”) and declared a dividend to the Company’s stockholders of record as of the close of business on February 18, 2017, for each outstanding share of the Company’s Common Stock, of one right (a “Right”) to purchase one one-hundredth of a share of newly designated Series A Junior Participating Preferred Stock, par value $0.001 per share, of the Company (the "Series A Preferred Stock"), at a price of $120.00 per Right. The terms of the Rights Plan and the Rights were set forth in the Tax Asset Protection Rights Agreement, dated as of February 8, 2017 (the “Rights Agreement”), by and between the Company and American Stock Transfer & Trust Company, LLC, as rights agent.

The purpose of the Rights Plan was to preserve the Company's ability to utilize its net operating loss carryforwards and other significant tax attributes to offset future taxable income in the United States, which could be significantly limited if the Company experienced an "ownership change" within the meaning of Section 382 of the Internal Revenue Code of 1986, as amended. The Company had designated 1,000,000 shares of its Series A Preferred Stock in connection with the adoption of the Rights Plan.

In connection with an agreement with Starboard, on September 28, 2017, the Company entered into an amendment to the Rights Agreement to accelerate the expiration date of the Rights under the Rights Agreement to September 28, 2017, effectively terminating the Rights Agreement on that date. At the time of such termination, all of the Rights distributed to holders of the Company’s Common Stock pursuant to the Rights Agreement expired. Following the expiration of the Rights and the termination of the Rights Agreement, the Company filed a Certificate of Elimination with the Secretary of State of the State of Delaware eliminating the 1,000,000 shares of Series A Preferred Stock and returning them to authorized but undesignated shares of the Company’s preferred stock. No shares of Series A Preferred Stock were issued.

Share Repurchases

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Share Repurchases

As part of the Company's repurchase program, which was announced in February 2016 and suspended on March 5, 2016, shares were purchased in open market transactions or pursuant to trading plans that were adopted in accordance with Rule 10b5-1 of the Securities Exchange Act of 1934, as amended. The timing, manner, price and amount of any repurchases could be determined at the Company's discretion, and the share repurchase program could be suspended, terminated or modified at any time for any reason. Shares repurchased were classified as treasury stock. Share repurchases for the years ended December 31, 2017, 2016 and 2015 under the Company's share repurchase program were as follows:



	Years Ended December 31,
(Dollars in millions, except share and per share data)	2017	2016 ⁽¹⁾	2015 ⁽²⁾⁽³⁾
Total number of shares repurchased	—	675,672	1,949,580
Average price paid per share	—	$40.39	$54.33
Total value of shares repurchased (as measured at time of repurchase)	—	$27.3	$105.9

(1) February 2016 Share Repurchase Program

On February 17, 2016, the Company announced that the Board had approved the adoption of a new share repurchase program, superseding prior programs, for $125.0 million of Common Stock. On March 5, 2016, the Board suspended the share repurchase program indefinitely, with such suspension to be re-evaluated following the completion of the Audit Committee’s investigation and the Company regaining compliance with its SEC reporting requirements.

(2) May 2015 Share Repurchase Program

On May 5, 2015, the Company announced that the Board had approved the repurchase of up to $150.0 million of Common Stock which commenced on May 6, 2015. Such repurchases were made at various times subject to pre-determined price and volume guidelines established by the Board. Through December 31, 2016, this program resulted in the repurchase of $99.9 million of shares (as measured at the time of repurchase). The program was suspended in September 2015 pending the closing of the Rentrak Merger.

(3) June 2014 Share Repurchase Program

On June 6, 2014, the Company announced that the Board had approved the repurchase of up to $50.0 million of Common Stock. This repurchase program concluded on May 5, 2015 and resulted in the repurchase of $6.0 million of shares of Common Stock, during the year ended 2015 (as measured at the time of repurchase).

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2017
Retirement Benefits [Abstract]
Employee Benefit Plans	Employee Benefit Plans The Company has a 401(k) plan for the benefit of all U.S. employees who meet certain eligibility requirements. This plan covers substantially all of the Company’s full-time U.S. employees. The Company contributed $1.3 million, $1.2 million and $0.8 million to the 401(k) plan for the years ended 2017, 2016 and 2015, respectively.

Geographic Information

12 Months Ended

Dec. 31, 2017

Segment Reporting Information, Revenue for Reportable Segment [Abstract]

Geographic Information

The Company attributes revenues to customers based on the location of the customer. The composition of the Company’s sales to customers between those in the United States and those in other locations is as follows:



	Years Ended December 31,
(In thousands)	2017		2016		2015
United States	$	332,344	$	316,755	$	220,172
Europe	43,218		54,289		63,071
Latin America	13,460		12,470		14,904
Canada	9,273		10,206		13,673
Other	5,254		5,740		7,236
	$	403,549	$	399,460	$	319,056
Less: vendor consideration provided to WPP ⁽¹⁾	—		—		(48,253		)
Total revenues	$	403,549	$	399,460	$	270,803

⁽¹⁾For additional information concerning vendor consideration provided to WPP and the associated reduction to revenue for 2015, refer to Footnote 3, Business Combinations.

The composition of the Company’s property and equipment between those in the United States and those in other locations as of the end of each year are as follows:



	December 31,
(In thousands)	2017		2016
United States	$	25,777	$	38,207
Europe	2,252		2,914
Latin America	625		726
Canada	132		94
Other	107		60
Total	$	28,893	$	42,001

Related Party Transactions

12 Months Ended

Dec. 31, 2017

Related Party Transactions

Transactions with WPP

As of December 31, 2017, WPP owned 11,289,364 shares of the Company's outstanding Common Stock, representing 19.7% ownership in the Company. The Company provides WPP and its affiliates, in the normal course of business, services amongst its different product lines and receives various services from WPP and its affiliates supporting the Company's data collection efforts. In early 2015, there were a series of business and asset acquisitions and sales and issuances of Common Stock between the Company and WPP as well as a Subscription Receivable agreement that the Company entered into with GroupM, a WPP subsidiary.

On March 30, 2015, the Company and GroupM, a subsidiary of WPP, entered into an agreement in which GroupM agreed to a minimum commitment to purchase $20.9 million of the Company's products over five years, which is recorded as Subscription Receivable as contra equity within additional paid-in capital. Included in the assets acquired in the Rentrak Merger were two contracts with WPP wholly owned subsidiaries, reflected in the opening balance sheet as Subscription Receivable at the net present value of $4.2 million and $10.3 million respectively. The Company has recorded the Subscription Receivable as contra equity within additional paid-in capital on the Consolidated Statements of Stockholders' Equity. As cash is received on the Subscription Receivable, additional paid-in capital is increased by the amount of cash received and the Company recognizes imputed interest income.

On April 28, 2016, the Company entered into an asset purchase agreement to acquire certain assets of Compete, a wholly-owned subsidiary of WPP. The Compete assets were acquired for $27.3 million in cash, net of a working capital adjustment of $1.4 million. The Company acquired the Compete assets and entered into an agreement for Compete to provide transition services, including engineering, financial, human resources, business contract support, marketing and training services.

On June 26, 2015, the Company entered into a cancellable five-year agreement with Lightspeed, a WPP subsidiary, to conduct a proof of concept and follow-on program ("Program") to demonstrate the capability of designing and deploying a program to collect browsing and demographic data for individual participating households. The agreement provides, that the Company make annual payments to Lightspeed of approximately $7.0 million. The Program is designed to be a comprehensive data collection effort across multiple in-home devices (e.g., television, streaming devices, computers, mobile phones, tablets, gaming devices and wearables) monitored via the installation of household internet routers (“Meters”) in panelist households. The Meters will collect and send the data back to the Company for use in its Total Home Panel product. Under the terms of the Program, Lightspeed is paid to manage the operational aspects of panel recruitment, compliance, inventory management, support and collection of panel demographic data.

The Company's results from transactions with WPP and its affiliates as reflected in the Consolidated Statements of Operations and Comprehensive Loss are detailed below:



	Years Ended December 31,
(in thousands)	2017		2016		2015 ⁽²⁾
Revenues ⁽¹⁾	$	13,181	$	9,688	$	(41,422	)

Cost of revenues	12,956		15,695		2,244
Selling and marketing	157		1,743		460
Research and development	119		3,662		13
General and administrative	115		633		24

Interest income	672		1,106		555

⁽¹⁾ The Company entered into certain agreements with WPP and its affiliates that were not characterized as revenue arrangements under GAAP. Accordingly, despite cash being received by the Company under these agreements, no revenue has been recognized other than imputed interest income on the net present value of anticipated future cash payments from WPP. Refer to Footnote 3, Business Combinations, for additional discussion of these agreements.

⁽²⁾ WPP and its affiliates were deemed a related party following the transactions that were consummated on April 1, 2015. Therefore, only the transactions with WPP and its affiliates for the period April 1, 2015 through December 31, 2015 are disclosed above for 2015. Included in related party revenues is the vendor consideration provided to WPP, the Company reduced revenue by the amount of the vendor consideration received as part of the WPP Capital Transactions and GroupM Arrangement. Vendor consideration represents the effective discount on the issuance of the Company's Common Stock to WPP.

The Company has the following balances related to transactions with WPP and its affiliates reflected in the Consolidated Balance Sheets:



	December 31,
(In thousands)	2017		2016
Accounts receivable, net	$	2,899	$	8,412
Prepaid expenses and other current assets	—		2,923
Other non-current assets	—		185
Subscription Receivable (additional paid-in capital)	10,254		21,266
Accounts payable	2,684		17
Accrued expenses	4,358		3,084
Deferred revenue	2,755		4,654

Transactions with CrossCountry Consulting LLC

From September 10, 2017 through October 16, 2017, David Kay served as Interim Chief Financial Officer and Treasurer of the Company. Mr. Kay is a co-founder and managing partner of CrossCountry Consulting LLC (“CrossCountry”), which has been providing the Company with accounting advisory services, audit preparation support and process improvement services since July 2016. The Company's transactions with CrossCountry are detailed below:



	Years Ended December 31,
(In thousands)	2017		2016
General and administrative	$	662	$	—
Investigation and audit related	$	16,844	$	2,563

	December 31,
	2017		2016
Accounts payable	$	31	$	—
Accrued expenses	$	1,499	$	2,057

Transactions with Starboard

On January 16, 2018, the Company entered into certain agreements with certain funds affiliated with or managed by Starboard, then a beneficial owner of more than five percent of the Company’s outstanding common stock. Pursuant to the agreements, the Company: (i) issued and sold to Starboard $150.0 million in Notes in exchange for $85.0 million in cash and $65.0 million in shares of Common Stock; (ii) granted to Starboard the option to purchase up to an additional $50.0 million in senior secured convertible notes in exchange for a range of $15.0 million to $35.0 million of Common Stock, at Starboard’s option, and the balance in cash; (iii) agreed to grant Starboard warrants to purchase 250,000 shares of Common Stock; and (iv) has the right to conduct a rights offering, which will be open to all stockholders of the Company, for up to $150.0 million in senior secured convertible notes, and Starboard agreed to enter into one or more backstop commitment agreements by which it will backstop up to $100.0 million of the convertible notes offered in the rights offering.

The Notes mature on January 16, 2022. Interest on the Notes accrues at 6.0% per year through January 30, 2019, and interest will thereafter accrue at a minimum of 4.0% per year and a maximum of 12.0% per year, based upon the then-applicable conversion premium.

As a result of the aforementioned agreements and transactions contemplated thereby, as of January 16, 2018, Starboard ceased to be a beneficial owner of more than five percent of the Company’s outstanding Common Stock.

Organizational Restructuring

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Organizational Restructuring

In December 2017, the Company implemented a reduction in force plan that will result in the termination of approximately 10% of its workforce. The reduction in force was implemented following management’s determination to reduce its staffing levels and exit certain geographic regions, in order to enable the Company to decrease its global costs and more effectively align resources to business priorities. The majority of the employees impacted by the reduction in force exited the Company in the fourth quarter of 2017, with the remainder expecting to exit in early 2018.

Employees separated or to be separated from the Company as a result of these restructuring initiatives were offered severance. Other direct costs consist of legal fees for the dissolution of an entity. In connection with this reduction in force, the Company expects to incur exit related costs up to $12.0 million in total. The Company incurred expenses in the fourth quarter of 2017 of $10.5 million related to these restructuring initiatives, which are recorded as restructuring expenses in the Company's Consolidated Statements of Operations and Comprehensive Loss. The Company expects to incur an incremental charge in the first quarter of 2018 related to certain employees who exit in 2018.

The table below summarizes the balance of accrued restructuring expenses and the changes in the accrued amounts as of and for the year ended 2017.



(In thousands)	Restructuring Expense for Year Ended December 31, 2017		Payments			Foreign Exchange		Accrued Balance December 31, 2017
Severance pay and benefits	$	10,298	$	(1,340	)	$	14	$	8,972
Other direct costs	212		—			—		212
Total	$	10,510	$	(1,340	)	$	14	$	9,184

Quarterly Financial Information (Unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Information (Unaudited)

The following tables summarize quarterly financial data for 2017 and 2016. The Company’s results of operations vary and may continue to fluctuate significantly from quarter to quarter. The results of operations in any period should not necessarily be considered indicative of the results to be expected from any future period.

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In thousands, except share and per share data)



	2017
	First			Second			Third			Fourth
Revenues	$	100,861		$	99,439		$	100,323		$	102,926
Cost of revenues ⁽¹⁾	47,313			47,301			48,803			50,188
Selling and marketing ⁽¹⁾	29,733			31,190			29,873			39,713
Research and development ⁽¹⁾	21,020			21,502			21,580			24,921
General and administrative ⁽¹⁾	17,785			13,310			22,331			21,225
Investigation and audit related	17,678			17,399			21,392			26,929
Amortization of intangible assets	8,735			8,443			8,491			9,154
Settlement of litigation, net	1,533			(915		)	81,799			116
Restructuring	—			—			—			10,510
Total expenses from operations	143,797			138,230			234,269			182,756
Loss from operations	(42,936		)	(38,791		)	(133,946		)	(79,830		)
Interest expense, net	(154		)	(252		)	(148		)	(107		)
Other income, net	3,184			2,683			6,619			2,719
Loss from foreign currency transactions	(20		)	(1,205		)	(298		)	(1,628		)
Loss before income tax provision	(39,926		)	(37,565		)	(127,773		)	(78,846		)
Income tax (provision) benefit	(866		)	(1,061		)	(2,296		)	6,940
Net loss	$	(40,792	)	$	(38,626	)	$	(130,069	)	$	(71,906	)
Net loss per common share:
Basic	$	(0.71	)	$	(0.67	)	$	(2.26	)	$	(1.25	)
Diluted	$	(0.71	)	$	(0.67	)	$	(2.26	)	$	(1.25	)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	57,274,851			57,498,228			57,547,863			57,616,774
Diluted	57,274,851			57,498,228			57,547,863			57,616,774

⁽¹⁾Amortization of stock-based compensation expense is included in the line items above as follows:
	First			Second			Third			Fourth
Cost of revenues	$	629		$	433		$	384		$	320
Selling and marketing	1,446			1,532			1,461			808
Research and development	821			450			537			462
General and administrative	924			409			6,340			358
	$	3,820		$	2,824		$	8,722		$	1,948

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In thousands, except share and per share data)



	2016
	First			Second			Third			Fourth
Revenues	$	91,324		$	100,494		$	100,722		$	106,920
Cost of revenues ⁽¹⁾	36,527			44,523			45,213			46,817
Selling and marketing ⁽¹⁾	30,612			32,307			31,004			32,388
Research and development ⁽¹⁾	21,116			22,075			22,559			21,225
General and administrative ⁽¹⁾	45,296			18,675			15,525			18,021
Investigation and audit related	6,495			15,479			10,816			13,827
Amortization of intangible assets	6,025			8,238			8,886			8,747
Gain on asset dispositions	(33,457		)	—			—			—
Settlement of litigation, net	(110		)	2,620			(147		)	—
Total expenses from operations	112,504			143,917			133,856			141,025
Loss from operations	(21,180		)	(43,423		)	(33,134		)	(34,105		)
Interest expense, net	(97		)	8			(242		)	(147		)
Other income, net	3,185			3,522			3,196			2,468
(Loss) gain from foreign currency transactions	(1,108		)	(286		)	(584		)	747
Loss before income tax benefit (provision)	(19,200		)	(40,179		)	(30,764		)	(31,037		)
Income tax benefit (provision)	6,097			(805		)	(432		)	(853		)
Net loss	$	(13,103	)	$	(40,984	)	$	(31,196	)	$	(31,890	)
Net loss per common share:
Basic	$	(0.26	)	$	(0.72	)	$	(0.55	)	$	(0.56	)
Diluted	$	(0.26	)	$	(0.72	)	$	(0.55	)	$	(0.56	)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	51,353,636			57,138,787			57,194,716			57,276,370
Diluted	51,353,636			57,138,787			57,194,716			57,276,370

⁽¹⁾Amortization of stock-based compensation expense is included in the line items above as follows:
	First			Second			Third			Fourth
Cost of revenues	$	1,643		$	2,409		$	656		$	133
Selling and marketing	6,505			1,934			2,012			516
Research and development	2,816			1,494			910			682
General and administrative	19,902			2,397			1,329			1,157
	$	30,866		$	8,234		$	4,907		$	2,488

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Termination of Credit and Pledge Agreements On January 11, 2018, the Company voluntarily terminated the Credit Agreement and the Security and Pledge Agreement between the Company and Bank of America N.A. At the time of termination of the Credit Agreement, the Company had $3.5 million in letters of credit outstanding, which remain outstanding and cash collateralized. The Company did not have access to other borrowings under the Credit Agreement at the time of termination. Issuance and Sale of Senior Secured Convertible Notes On January 16, 2018, the Company entered into certain agreements with Starboard, pursuant to which, among other things, the Company issued and sold to Starboard $150.0 million of Notes in exchange for $85.0 million in cash and 2,600,000 shares of Common Stock valued at $65.0 million. The Company also granted to Starboard an option (the “Notes Option”) to acquire up to an additional $50.0 million in senior secured convertible notes (the “Option Notes”) and agreed to grant Starboard warrants to purchase 250,000 of Common Stock. In addition, under the agreements, we have the right to conduct a rights offering (the “Rights Offering”), which would be open to all of the Company's stockholders, for up to $150.0 million in senior secured convertible notes (the “Rights Offering Notes”). The conversion price for the Notes (the “Conversion Price”) is equal to a 30% premium to the volume weighted average trading prices of the Common Stock on each trading day during the ten consecutive trading days commencing on January 16, 2018, subject to a Conversion Price floor of $28.00 per share. In accordance with the foregoing, the Conversion Price was set at $31.29. The Notes mature on January 16, 2022 (the “Maturity Date”). Based upon the determination of the Conversion Price, interest on the Notes will accrue at 6.0% per year through January 30, 2019. On each of January 30, 2019, January 30, 2020 and February 1, 2021, the interest rate on the Notes will reset, and interest will thereafter accrue at a minimum of 4.0% per year and a maximum of 12.0% per year, based upon the then-applicable conversion premium in accordance with the terms of the Notes. Interest on the Notes is payable, at the option of the Company, in cash, or, subject to certain conditions, through the issuance by the Company of additional shares of Common Stock (the “PIK Interest Shares”). Any PIK Interest Shares so issued will be valued at the arithmetic average of the volume-weighted average trading prices of the Common Stock on each trading day during the ten consecutive trading days ending immediately preceding the applicable interest payment date. The Notes Option granted to Starboard is exercisable, in whole or in part, at any time or times through the date that is five business days after the Company files a registration statement relating to the Rights Offering. Option Notes may be purchased, at the option of Starboard, through the exchange of a combination of cash and shares of Common Stock owned by Starboard, subject to certain limitations. Any Option Notes purchased pursuant to the Notes Option will have the same terms, including as to maturity, interest rate, convertibility, and security, as the Notes. Subject to the terms of the Rights Offering, if undertaken, the Company will distribute to all of the Company's stockholders rights to acquire Rights Offering Notes. Stockholders of the Company who elect to participate in the Rights Offering will be allowed to elect to have up to 30% of the Rights Offering Notes they acquire pursuant thereto delivered through the sale to or exchange with the Company of shares of Common Stock, with the per share value thereof equal to the closing price of the Common Stock on the last trading day immediately prior to the commencement of the Rights Offering. The Rights Offering Notes will be substantially similar to the Notes, except, among other things, with respect to: (i) the date from which interest thereon will begin to accrue and the maturity date thereof (which will be four years from the date of issuance of the Rights Offering Notes) and (ii) the conversion price thereof, which will be equal to 130% of the closing price of the Common Stock on the last trading day immediately prior to the commencement of the Rights Offering (subject to a conversion price floor of $28.00 per share). Starboard also agreed to enter into one or more backstop commitment agreements, pursuant to which Starboard agreed to backstop up to $100.0 million in aggregate principal amount of Rights Offering Notes through the purchase of additional Notes. The Notes are (and any Option Notes will be) guaranteed by certain of the Company’s direct and indirect wholly-owned domestic subsidiaries (the “Guarantors”) and are (and any Option Notes will be) secured by a security interest in substantially all of the assets of the Company and the Guarantors, pursuant to a Guaranty, dated as of January 16, 2018, entered into by the Guarantors (the “Guaranty Agreement”), and a Pledge and Security Agreement, among the Company, the Guarantors and Starboard Value and Opportunity Master Fund Ltd. as collateral agent. The agreements contain certain affirmative and restrictive covenants with which the Company must comply, including (i) covenants with respect to limitations on additional indebtedness, (ii) limitations on liens, (iii) limitations on certain payments, (iv) maintenance of certain minimum cash balances and (v) the filing of the Form 10-K and certain other disclosures with the SEC.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Basis of Presentation and Consolidation

Use of Estimates

Fair Value Measurements

Level 1 — observable inputs such as quoted prices in active markets;

Level 2 — inputs other than the quoted prices in active markets that are observable either directly or indirectly;

Level 3 — unobservable inputs of which there is little or no market data, which require the Company to develop its own

assumptions.

Cash and Cash Equivalents

Restricted Cash

Restricted cash represents the Company's requirement to collateralize its letter of credit and certain capital lease obligations as well its corporate credit card obligations.

Marketable Securities

Cost Method Investment

Cost-Method Investment

Accounts Receivable, Net of Allowance

Property and Equipment

Capitalized Software

Business Combinations

Goodwill and Intangible Assets

The Company completed its annual impairment analyses for each of the years ended 2017 and 2016 and determined that there was no impairment of goodwill.

Intangible assets with finite lives are amortized using the straight-line method over the following useful lives:



	Useful Lives (Years)
Acquired methodologies/technology	2 to 7
Strategic alliance	10
Acquired software	3
Customer relationships	3 to 7
Intellectual property	2 to 13
Panel	1 to 7
Trade names	2 to 6
Other	6 to 8

Impairment of Long-Lived Assets

Leases

Foreign Currency

Revenue Recognition

Nonmonetary Transactions

Cost of Revenues

Selling and Marketing

Research and Development

General and Administrative

Investigation and Audit Related

Advertising Costs

Advertising costs includes expenses associated with direct marketing but does not include the cost of attendance at events or trade shows.

Concentration of Credit Risk

Stock-Based Compensation

Income Taxes

Loss Per Share

Comprehensive Loss

Comprehensive loss consists of net loss, foreign currency translation adjustments and the change in unrealized gains (losses) on investments in marketable securities.

Accounting Standard Recently Adopted and Recent Pronouncements

Accounting Standards Recently Adopted

Recently Issued Accounting Pronouncements

The Company further expects other policies to be impacted as follows:


•	Under the Company's current commission plan, the Company expects costs to obtain a contract (generally commissions) to qualify for the practical expedient allowing such costs to be expensed as incurred, consistent with the Company's current policy. This conclusion could change in the future if the Company's underlying commission plans change.


•	Certain fulfillment costs may meet the criteria for capitalization as they relate directly to a contract, generate or enhance a resource being used in satisfying the Company's performance obligation, and are expected to be recovered.

Other new pronouncements issued but not effective until after December 31, 2017, are not expected to have a material impact on the Company’s Consolidated Financial Statements.

Organization (Tables)

12 Months Ended

Dec. 31, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Restatement Adjustments



	As of January 1, 2015
				Adjustments
(In thousands)	As Previously Reported			A			B			C			D			Total Restatement Adjustments			As Restated
Common stock	$	36		$	—		$	—		$	—		$	—		$	—		$	36
Additional paid-in capital	324,176			—			—			—			(2,957		)	(2,957		)	321,219
Accumulated other comprehensive loss	(5,591		)	—			(77		)	7			(2		)	(72		)	(5,663		)
Accumulated deficit	(93,076		)	(2,411		)	(8,521		)	(301		)	(28,271		)	(39,504		)	(132,580		)
Treasury stock, at cost	(50,280		)	—			—			—			—			—			(50,280		)
Total stockholders' equity	$	175,265		$	(2,411	)	$	(8,598	)	$	(294	)	$	(31,230	)	$	(42,533	)	$	132,732

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Allowance for Doubtful Accounts

The following is a summary of the allowance for doubtful accounts:



	Years Ended December 31,
(In thousands)	2017			2016			2015

Beginning Balance	$	(2,100	)	$	(2,689	)	$	(1,915	)
Additions	(983		)	(1,507		)	(3,167		)
Recoveries	(147		)	(97		)	(258		)
Write-offs	1,239			2,193			2,651
Ending Balance	$	(1,991	)	$	(2,100	)	$	(2,689	)

Schedule of Intangible Assets with Finite Lives

Intangible assets with finite lives are amortized using the straight-line method over the following useful lives:



	Useful Lives (Years)
Acquired methodologies/technology	2 to 7
Strategic alliance	10
Acquired software	3
Customer relationships	3 to 7
Intellectual property	2 to 13
Panel	1 to 7
Trade names	2 to 6
Other	6 to 8

Schedule of Other Income (Expense), Net

The following is a summary of other income, net:



	Years Ended December 31,
(In thousands)	2017		2016			2015
Transition services agreement income from the Digital Analytix ("DAx") disposition	$	11,080	$	12,395		$	—
Gain on forgiveness of obligation ⁽¹⁾	4,000		—			—
Other	125		(24		)	9
Total other income, net	$	15,205	$	12,371		$	9

⁽¹⁾ In September 2017, the Company and Adobe Systems Incorporated ("Adobe") agreed to terminate the Strategic Partnership Agreement and Adobe released the Company from its remaining obligation.

Business Combinations and Acquisitions (Tables)

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Schedule of of Total Consideration

The total consideration paid by the Company related to the Merger was $753.4 million. A summary of the consideration is as follows:



(in thousands except for share and per share amounts):	Total Consideration
Total Common Stock shares issued upon consummation of the Merger	17,963,677
Share price of Common Stock upon consummation of the Merger	$	39.65
Fair value of Common Stock shares issued upon consummation of the Merger	$	712,260
Fair value of vested Rentrak RSUs, stock options and SAR assumed	39,111
Fair value of unvested Rentrak stock options assumed	1,077
Fair value of unvested Rentrak RSUs assumed	962
Cash paid in lieu of fractional shares	8
Total purchase consideration	$	753,418

A summary of these WPP related transactions are as follows.



(In millions)
Fair value of assets received:
Cash	$	204.7
Strategic Alliance asset	30.1
IAM business	8.5
Total assets received	243.3

Increase to stockholders' equity for the WPP Capital Transactions
Market value of Common Stock issued to WPP on issuance date (April 1, 2015)	310.8
Subscription Receivable	(19.2		)
Total increase to stockholders' equity	291.6
Vendor consideration provided to WPP (reduction in revenue)	$	(48.3	)


•	The Company agreed to acquire all of the outstanding common stock of WPP's IAM business in Norway, Sweden and Finland.

•


•	WPP agreed to conduct a tender offer for shares of its Common Stock from existing stockholders at an offered price of $46.13 per share.


•	If the shares issued and the shares WPP acquired in the tender offer together represented less than 15% of the Company's then outstanding Common Stock, the Company agreed to sell to WPP, at a price of $46.13 per share, such newly issued shares that would cause WPP’s aggregate holdings to equal 15% of its then outstanding Common Stock.

On April 1, 2015:


•	The Company closed the acquisition of the IAM business and the Strategic Alliance and issued 1,605,330 shares of its Common Stock from treasury, which represented 4.45% of the then outstanding of the Company's Common Stock; and


•	The Company sold to WPP 4,438,353 newly issued shares of Common Stock for an aggregate purchase price of $204.7 million. After this issuance and including shares acquired by WPP via the tender offer, WPP held 15% of the Company's outstanding shares of Common Stock.


•	The closing Common Stock share price was $51.42, resulting in a total value of shares of Common Stock held by WPP of $310.8 million.


•	Stock issuance costs of $3.9 million were offset against the consideration received. As of April 1, 2015, WPP's aggregate holdings totaled 15% of the Company's Common Stock.

Summary of Allocation of Purchase Consideration to Fair Value of Assets and Liabilities

A summary of the total purchase consideration for Rentrak to the estimated relative fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Cash and cash equivalents	$	37,086
Marketable securities	30,431
Accounts receivable	21,931
Other current assets	3,135
Property and equipment	9,190
Goodwill	510,229
Definite-lived intangible assets	170,283
Other assets	5,355
Subscription Receivable	14,475
Deferred revenue	(7,780		)
Accounts payable and accrued expenses	(32,640		)
Deferred tax liabilities	(7,247		)
Other liabilities	(1,030		)
Total purchase consideration	$	753,418

A summary of the total purchase consideration for Proximic to the relative estimated fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Net tangible assets acquired	$	44
Definite-lived intangible assets acquired	4,290
Goodwill	5,166
Total purchase price, net of cash acquired	$	9,500

Total purchase consideration for the Compete assets to the relative estimated fair value of the assets and liabilities as of the date of acquisition is as follows:



(In thousands)	Fair Value
Accounts receivable and other	$	2,162
Definite-lived intangible assets	6,400
Goodwill	21,466
Deferred revenue	(2,700		)
Total purchase price	$	27,328

Pro Forma Information

For the year ended December 31, 2016, the results of Rentrak operations for the period subsequent to the Merger are included in the "As reported" column for the period January 29, 2016 through December 31, 2016.



	Year Ended December 31, 2016
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	399,460		$	8,116		(1)	$	407,576
Operating expenses	531,302			(18,872		)	(2)	512,430
Net (loss) income	(117,173		)	26,988				(90,185		)

Basic net loss per common share	$	(2.10	)					$	(1.58	)
Diluted net loss per common share	(2.10		)					(1.58		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	55,728,090			1,450,301			(3)	57,178,391
Diluted	55,728,090			1,450,301			(3)	57,178,391

(1) The Rentrak pro forma adjustment for revenue for the year ended December 31, 2016 relates to the unaudited results of Rentrak for the period January 1, 2016 through January 28, 2016.

(2) The Rentrak pro forma adjustments for operating expenses for the year ended December 31, 2016 consist of the following:



Add:
Unaudited results for the period January 1, 2016 through January 28, 2016, excluding expenses incurred directly attributable to the Merger	$	9,472
Amortization of acquired Rentrak intangibles for the period January 1, 2016 through January 28, 2016	2,028

Less:
One-time stock-based compensation expense associated with accelerated equity awards upon consummation of the Merger	(21,866		)
Transaction fees	(8,506		)
	$	(18,872	)



	Year Ended December 31, 2015
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	270,803		$	108,854		(4)	$	379,657
Operating expenses	345,898			178,222			(5)	524,120
Net loss	(78,222		)	(69,368		)		(147,590		)

Basic net loss per common share	$	(2.07	)					$	(2.63	)
Diluted net loss per common share	(2.07		)					(2.63		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	37,879,091			18,303,796			(6)	56,182,887
Diluted	37,879,091			18,303,796			(6)	56,182,887

(5) The Rentrak pro forma adjustments for operating expenses the year ended December 31, 2015 consist of the following:



Unaudited results for the year ended December 31, 2015	$	124,926
Additional amortization of acquired Rentrak intangibles for the year ended December 31, 2015	22,924
One-time stock-based compensation expense associated with accelerated equity awards upon consummation of the Merger	21,866
Transaction fees	8,506
	$	178,222

Schedule of the Fair Value of the Intangible Assets and the Useful Lives, by Acquisition



(In thousands)	Fair Value		Useful Lives (Years)
Customer relationships	$	5,000	5
Acquired methodologies/technology	1,400		2
	$	6,400



(In thousands)	Fair Value		Useful Lives (Years)
Trade names	$	370	6
Panel	1,580		2
Intellectual property	840		2
Customer relationships	200		7
	$	2,990



(In thousands)	Fair Value		Useful Lives (Years)
Customer relationships	$	29,000	7
Acquired methodologies/technology	139,883		7
Other	1,400		6 - 8
	$	170,283



(In thousands)	Fair Value		Useful Lives (Years)
Trade names	$	190	1.5
Customer relationships	1,700		5
Acquired methodologies/technology	2,400		3
	$	4,290

Asset Dispositions (Tables)

12 Months Ended

Dec. 31, 2017

Discontinued Operations and Disposal Groups [Abstract]

Asset Disposition

The following table summarizes the gain on disposition for the year ended December 31, 2016:



(In thousands)	Allocated Value
Consideration received:
Cash received	$	45,000
Holdback License	2,000
Consideration received	$	47,000

Carrying value of net assets disposed:
Relief from customer obligations	$	(10,232	)
Accounts receivable, net	7,698
Intangible assets, net	3,415
Goodwill	2,642
Net assets disposed	3,523

SPA installment payments	(8,000		)
Transaction fees	(2,020		)
Gain on disposition	$	33,457

The Company recorded a loss on the disposition of $4.7 million, as follows:



(In thousands)	Allocated Value
Relief from certain customer obligations	$	3,551
Carrying value of net assets disposed	(5,687		)
	(2,136		)
Cash paid to Buyer for disposition of business	(2,535		)
Loss on disposition	$	(4,671	)

Investments, Debt and Equity Securities [Abstract]

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721665-107760

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1474-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=64827811&loc=d3e1361-107760

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721683-107760

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=84176398&loc=SL51724579-110230

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721675-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721663-107760

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84176398&loc=d3e2941-110230

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721659-107760

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721671-107760

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721677-107760

+ Details

Marketable Securities (Tables)

12 Months Ended

Dec. 31, 2017

Marketable Securities

Marketable securities, all of which are classified as "available-for-sale", consisted of the following:



	December 31,
(In thousands)	2017		2016
Amortized cost	$	—	$	28,224
Gross unrealized holding gains	—		188
Fair value	$	—	$	28,412

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.

Schedule of Financial Instruments Measured at Fair Value

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

The financial instruments measured at fair value in the accompanying Consolidated Balance Sheets on a recurring basis consist of the following:



	December 31, 2017		December 31, 2016
(In thousands)	Level 1		Level 1
Money market funds ⁽¹⁾	$	860	$	9,475
Marketable securities:
Fixed-income mutual fund ⁽²⁾	$	—	$	28,412

Property and Equipment (Tables)

12 Months Ended

Dec. 31, 2017

Property, Plant and Equipment [Abstract]

Property and Equipment Under Capital Lease Obligation

Property and equipment, including equipment under capital lease obligations, consists of the following:



	December 31,
(In thousands)	2017			2016
Computer equipment (including capital leases of $77,606 and $78,113, respectively)	$	106,433		$	100,322
Computer software (including internal-use software of $2,323 and $2,323, respectively)	8,061			8,192
Office equipment and furniture	5,478			5,877
Automobiles (including capital leases of $838 and $810, respectively)	838			810
Leasehold improvements	15,036			18,061
Total (including capital leases of $78,444 and $78,923, respectively)	135,846			133,262
Less: accumulated depreciation and amortization (including capital leases of $70,530 and $58,874, respectively)	(106,953		)	(91,261		)
	$	28,893		$	42,001

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Carrying Value of Goodwill

The change in the carrying value of goodwill is as follows:



(In thousands)
Balance as of January 1, 2016	$	109,221
Disposition of DAx ⁽¹⁾	(310		)
Rentrak Merger	510,229
Acquisition of Compete assets	21,466
Translation adjustments	(709		)
Balance as of December 31, 2016	$	639,897
Translation adjustments	2,527
Balance as of December 31, 2017	$	642,424

Carrying Values of Amortizable Acquired Intangible Assets

The carrying values of the Company’s amortizable acquired intangible assets are as follows:



	December 31, 2017							December 31, 2016
(In thousands)	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount
Acquired methodologies/technology	$	148,404	$	(46,095	)	$	102,309	$	148,363	$	(24,426	)	$	123,937
Strategic alliance	30,100		(8,270		)	21,830		30,100		(5,263		)	24,837
Customer relationships	40,259		(14,954		)	25,305		40,140		(9,331		)	30,809
Intellectual property	14,377		(10,953		)	3,424		14,360		(9,300		)	5,060
Panel	3,134		(3,134		)	—		3,094		(2,895		)	199
Trade names	790		(589		)	201		781		(518		)	263
Acquired software	9,251		(2,949		)	6,302		8,820		(966		)	7,854
Other	600		(194		)	406		1,400		(191		)	1,209
	$	246,915	$	(87,138	)	$	159,777	$	247,058	$	(52,890	)	$	194,168

Weighted Average Remaining Amortization Period

The weighted-average remaining amortization period by major asset class as of December 31, 2017 is as follows:



	(In years)
Acquired methodologies/technology	4.4
Strategic alliance	7.3
Customer relationships	4.6
Intellectual property	5.7
Trade names	3.2
Acquired software	2.3
Other	3.3

Estimated Future Amortization of Acquired Intangible Assets

The estimated future amortization of acquired intangible assets is as follows:



	(In thousands)
2018	$	33,365
2019	31,304
2020	29,975
2021	28,048
2022	27,577
Thereafter	9,508
	$	159,777

Long-term Debt and Other Financing Arrangements (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Schedule of Future Minimum Lease Payments for Capital Leases

Future minimum payments under these software license arrangements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	3,158
2019	1,843
Total minimum payments	5,001
Less amount representing interest	190
Present value of net minimum payments	4,811
Less current portion	2,997
Software license arrangements, long-term	$	1,814

Future minimum payments under capital leases with initial terms of one year or more were as follows:



	(In thousands)
2018	$	6,525
2019	1,912
2020	120
2021	36
2022	10
Total minimum lease payments	8,603
Less amount representing interest	252
Present value of net minimum lease payments	8,351
Less current portion	6,248
Capital lease obligations, long-term	$	2,103

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Schedule of Future Minimum Payments Under Noncancelable Lease Agreements

Future minimum payments under non-cancellable lease agreements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	15,190
2019	13,490
2020	13,618
2021	12,863
2022	8,402
Thereafter	16,294
Total minimum lease payments	$	79,857

Schedule of Unconditional Purchase Obligations

The future fixed and determinable payments under these agreements with initial terms of one year or more were as follows:



	(In thousands)
2018	$	19,330
2019	24,434
2020	24,971
2021	6,880
2022	1,542
Total	$	77,157

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Component of (Loss) Income Before Income Tax

The components of loss before income tax (benefit) provision are as follows:



	Years Ended December 31,
(In thousands)	2017			2016			2015
Domestic	$	(258,735	)	$	(139,005	)	$	(67,169	)
Foreign	(25,375		)	17,825			(10,569		)
Total	$	(284,110	)	$	(121,180	)	$	(77,738	)

Income Tax (Benefit) Provision

Income tax (benefit) provision is as follows:



	Years Ended December 31,
(In thousands)	2017			2016			2015
Current:
Federal	$	(850	)	$	(780	)	$	(1,227	)
State	(155		)	(28		)	(112		)
Foreign	1,491			798			1,944
Total	486			(10		)	605
Deferred:
Federal	(5,216		)	313			130
State	1,120			(3,443		)	168
Foreign	893			(867		)	(419		)
Total	(3,203		)	(3,997		)	(121		)
Income tax (benefit) provision	$	(2,717	)	$	(4,007	)	$	484

Effective Income Tax Rate Reconciliation

A reconciliation of the statutory U.S. income tax rate to the effective income tax rate is as follows:



	Years Ended December 31,
	2017		2016		2015
Statutory federal tax rate	35.0	%	35.0	%	35.0	%
State taxes, net of federal benefit	(0.3	)%	1.9	%	—	%
Nondeductible items	(0.7	)%	(2.1	)%	(0.2	)%
Foreign rate differences	(3.7	)%	5.6	%	(6.8	)%
Change in statutory tax rates	1.4	%	—	%	—	%
Change in valuation allowance	(30.8	)%	(32.1	)%	(7.3	)%
Transaction costs	—	%	(1.8	)%	(2.2	)%
Executive compensation	—	%	(2.1	)%	(0.3	)%
Asset disposition	—	%	(2.2	)%	—	%
WPP capital transactions	—	%	—	%	(21.7	)%
Other revenue adjustments	—	%	—	%	(2.5	)%
Other adjustments	(0.1	)%	0.3	%	0.3	%
Outside basis differences	—	%	—	%	7.1	%
Uncertain tax positions	0.2	%	0.8	%	(2.0	)%
Effective tax rate	1.0	%	3.3	%	(0.6	)%

Components of Net Deferred Income Taxes

The components of net deferred income taxes are as follows:



	December 31,
(In thousands)	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	141,607		$	127,951
Capital loss carryforwards	269			280
Tax credits	6,204			6,648
Allowance for doubtful accounts	391			626
Accrued salaries and benefits	8,138			2,363
Deferred revenues	2,908			2,916
Capital leases	2,343			8,399
Deferred compensation	27,175			32,193
Deferred rent	3,722			4,219
Tax contingencies	1,439			1,916
Litigation settlement	26,557			—
Other	1,551			2,719
Gross deferred tax assets	222,304			190,230
Valuation allowance	(181,334		)	(119,904		)
Net deferred tax assets	$	40,970		$	70,326
Deferred tax liabilities:
Goodwill	$	(6,850	)	$	(5,457	)
Intangible assets	(30,645		)	(55,506		)
Property and equipment	(409		)	(8,207		)
Subpart F income recapture	(1,397		)	(2,165		)
Outside basis difference	(290		)	(426		)
Other	(488		)	(1,136		)
Total deferred tax liabilities	(40,079		)	(72,897		)
Net deferred tax asset (liability)	$	891		$	(2,571	)

Deferred Tax Asset Valuation Allowance

A summary of the deferred tax asset valuation allowance is as follows:



	December 31,
(In thousands)	2017			2016
Beginning Balance	$	119,904		$	38,925
Additions	137,495			88,615
Reductions	(76,065		)	(7,636		)
Ending Balance	$	181,334		$	119,904

Unrecognized Income Tax Benefits

Changes in the Company's unrecognized income tax benefits are as follows:



	December 31,
(In thousands)	2017			2016			2015
Beginning balance	$	3,608		$	3,418		$	1,460
Increase related to tax positions of prior years	81			68			29
Increase related to tax positions of the current year	88			449			2,013
Increase related to acquired tax positions	—			974			—
Decrease related to tax positions of prior years	(1,064		)	(1,084		)	(38		)
Decrease due to settlements	—			(117		)	—
Decrease due to lapse in statutes of limitations	(205		)	(100		)	(46		)
Ending balance	$	2,508		$	3,608		$	3,418

Stockholders' Equity (Tables)

12 Months Ended

Dec. 31, 2017

Stockholders' Equity Note [Abstract]

Summary of Options Activity

A summary of the options assumed, exercised and expired during the years ended December 31, 2015, 2016 and 2017 is presented below:



	Number of shares		Weighted-Average Exercise Price
Options outstanding as of January 1, 2015	1,980,308		$	42.71
Options exercised	(276,464	)	42.04
Options expired	(1,900	)	4.47
Options outstanding as of December 31, 2015	1,701,944		42.87
Options assumed	1,973,801		18.68
Options exercised	(225,088	)	18.39
Options forfeited	(2,760	)	16.85
Options expired	(2,385	)	12.05
Options outstanding as of December 31, 2016	3,445,512		30.65
Options forfeited	(1,260	)	20.24
Options outstanding as of December 31, 2017	3,444,252		$	30.65
Options exercisable as of December 31, 2017	3,444,252		$	30.65

Schedule of Valuation Assumptions

The following are the assumptions used in valuing the options that were assumed in the Rentrak Merger during the year ended 2016:



Dividend yield	0.00%
Expected volatility	41.18	%	-	44.51%
Risk-free interest rate	0.54	%	-	0.63%
Expected life of options (in years)	1.37		-	1.87

Options Outstanding Range of Exercise Price

The following table summarizes information about options outstanding at December 31, 2017:



	Options Outstanding				Options Exercisable
Range of Exercise Prices	Options Outstanding	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)	Options Exercisable	Weighted Average Exercise Price		Weighted Average Remaining Contractual Life (Years)
$1.09 - $9.70	12,681	$	9.31	0.12	12,681	$	9.31	0.12
$11.56 - $19.31	1,147,204	12.20		2.12	1,147,204	12.20		2.12
$20.11 - $25.86	578,994	24.68		1.86	578,994	24.68		1.86
$40.80 - $42.92	1,705,373	42.91		1.61	1,705,373	42.91		1.61
	3,444,252	$	30.65	2.09	3,444,252	$	30.65	2.09

Nonvested Stock Awards

A summary of the status of unvested stock awards as of December 31, 2017 is presented as follows:



Unvested Stock Awards	Restricted Stock Awards		Restricted Stock Units		Number of Shares Underlying Awards		Weighted Average Grant-Date Fair Value
Unvested as of January 1, 2015	476,993		1,410,581		1,887,574		$	26.88
Granted	195,595		336,507		532,102		48.68
Vested	(549,930	)	(790,115	)	(1,340,045	)	32.38
Forfeited	(10,263	)	(95,772	)	(106,035	)	36.19
Unvested as of December 31, 2015	112,395		861,201		973,596		$	33.34
Assumed	—		367,263		367,263		39.65
Granted	214,010		459,166		673,176		35.49
Vested	(320,907	)	(405,031	)	(725,938	)	31.74
Forfeited	(1,750	)	(240,214	)	(241,964	)	37.19
Unvested as of December 31, 2016	3,748		1,042,385		1,046,133		$	37.16
Granted	—		—		—		—
Vested	(1,623	)	(185,754	)	(187,377	)	36.45
Forfeited	—		(76,719	)	(76,719	)	38.48
Unvested as of December 31, 2017	2,125		779,912		782,037		$	37.22

Share Repurchases (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Schedule of Cash Paid for Share Repurchases

Share repurchases for the years ended December 31, 2017, 2016 and 2015 under the Company's share repurchase program were as follows:



	Years Ended December 31,
(Dollars in millions, except share and per share data)	2017	2016 ⁽¹⁾	2015 ⁽²⁾⁽³⁾
Total number of shares repurchased	—	675,672	1,949,580
Average price paid per share	—	$40.39	$54.33
Total value of shares repurchased (as measured at time of repurchase)	—	$27.3	$105.9

(1) February 2016 Share Repurchase Program

(2) May 2015 Share Repurchase Program

(3) June 2014 Share Repurchase Program

Geographic Information (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting Information, Revenue for Reportable Segment [Abstract]

Schedule of Revenues Based on Customer Location

The composition of the Company’s sales to customers between those in the United States and those in other locations is as follows:



	Years Ended December 31,
(In thousands)	2017		2016		2015
United States	$	332,344	$	316,755	$	220,172
Europe	43,218		54,289		63,071
Latin America	13,460		12,470		14,904
Canada	9,273		10,206		13,673
Other	5,254		5,740		7,236
	$	403,549	$	399,460	$	319,056
Less: vendor consideration provided to WPP ⁽¹⁾	—		—		(48,253		)
Total revenues	$	403,549	$	399,460	$	270,803

⁽¹⁾For additional information concerning vendor consideration provided to WPP and the associated reduction to revenue for 2015, refer to Footnote 3, Business Combinations.

Schedule of Composition of the Company's Property and Equipment

The composition of the Company’s property and equipment between those in the United States and those in other locations as of the end of each year are as follows:



	December 31,
(In thousands)	2017		2016
United States	$	25,777	$	38,207
Europe	2,252		2,914
Latin America	625		726
Canada	132		94
Other	107		60
Total	$	28,893	$	42,001

Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Related Party Transactions

The Company has the following balances related to transactions with WPP and its affiliates reflected in the Consolidated Balance Sheets:



	December 31,
(In thousands)	2017		2016
Accounts receivable, net	$	2,899	$	8,412
Prepaid expenses and other current assets	—		2,923
Other non-current assets	—		185
Subscription Receivable (additional paid-in capital)	10,254		21,266
Accounts payable	2,684		17
Accrued expenses	4,358		3,084
Deferred revenue	2,755		4,654

The Company's results from transactions with WPP and its affiliates as reflected in the Consolidated Statements of Operations and Comprehensive Loss are detailed below:



	Years Ended December 31,
(in thousands)	2017		2016		2015 ⁽²⁾
Revenues ⁽¹⁾	$	13,181	$	9,688	$	(41,422	)

Cost of revenues	12,956		15,695		2,244
Selling and marketing	157		1,743		460
Research and development	119		3,662		13
General and administrative	115		633		24

Interest income	672		1,106		555

The Company's transactions with CrossCountry are detailed below:



	Years Ended December 31,
(In thousands)	2017		2016
General and administrative	$	662	$	—
Investigation and audit related	$	16,844	$	2,563

	December 31,
	2017		2016
Accounts payable	$	31	$	—
Accrued expenses	$	1,499	$	2,057

Organizational Restructuring (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Reserve by Type

The table below summarizes the balance of accrued restructuring expenses and the changes in the accrued amounts as of and for the year ended 2017.



(In thousands)	Restructuring Expense for Year Ended December 31, 2017		Payments			Foreign Exchange		Accrued Balance December 31, 2017
Severance pay and benefits	$	10,298	$	(1,340	)	$	14	$	8,972
Other direct costs	212		—			—		212
Total	$	10,510	$	(1,340	)	$	14	$	9,184

Quarterly Financial Information (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information (Unaudited)

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In thousands, except share and per share data)



	2017
	First			Second			Third			Fourth
Revenues	$	100,861		$	99,439		$	100,323		$	102,926
Cost of revenues ⁽¹⁾	47,313			47,301			48,803			50,188
Selling and marketing ⁽¹⁾	29,733			31,190			29,873			39,713
Research and development ⁽¹⁾	21,020			21,502			21,580			24,921
General and administrative ⁽¹⁾	17,785			13,310			22,331			21,225
Investigation and audit related	17,678			17,399			21,392			26,929
Amortization of intangible assets	8,735			8,443			8,491			9,154
Settlement of litigation, net	1,533			(915		)	81,799			116
Restructuring	—			—			—			10,510
Total expenses from operations	143,797			138,230			234,269			182,756
Loss from operations	(42,936		)	(38,791		)	(133,946		)	(79,830		)
Interest expense, net	(154		)	(252		)	(148		)	(107		)
Other income, net	3,184			2,683			6,619			2,719
Loss from foreign currency transactions	(20		)	(1,205		)	(298		)	(1,628		)
Loss before income tax provision	(39,926		)	(37,565		)	(127,773		)	(78,846		)
Income tax (provision) benefit	(866		)	(1,061		)	(2,296		)	6,940
Net loss	$	(40,792	)	$	(38,626	)	$	(130,069	)	$	(71,906	)
Net loss per common share:
Basic	$	(0.71	)	$	(0.67	)	$	(2.26	)	$	(1.25	)
Diluted	$	(0.71	)	$	(0.67	)	$	(2.26	)	$	(1.25	)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	57,274,851			57,498,228			57,547,863			57,616,774
Diluted	57,274,851			57,498,228			57,547,863			57,616,774

⁽¹⁾Amortization of stock-based compensation expense is included in the line items above as follows:
	First			Second			Third			Fourth
Cost of revenues	$	629		$	433		$	384		$	320
Selling and marketing	1,446			1,532			1,461			808
Research and development	821			450			537			462
General and administrative	924			409			6,340			358
	$	3,820		$	2,824		$	8,722		$	1,948

CONSOLIDATED STATEMENTS OF OPERATIONS

(Unaudited)

(In thousands, except share and per share data)



	2016
	First			Second			Third			Fourth
Revenues	$	91,324		$	100,494		$	100,722		$	106,920
Cost of revenues ⁽¹⁾	36,527			44,523			45,213			46,817
Selling and marketing ⁽¹⁾	30,612			32,307			31,004			32,388
Research and development ⁽¹⁾	21,116			22,075			22,559			21,225
General and administrative ⁽¹⁾	45,296			18,675			15,525			18,021
Investigation and audit related	6,495			15,479			10,816			13,827
Amortization of intangible assets	6,025			8,238			8,886			8,747
Gain on asset dispositions	(33,457		)	—			—			—
Settlement of litigation, net	(110		)	2,620			(147		)	—
Total expenses from operations	112,504			143,917			133,856			141,025
Loss from operations	(21,180		)	(43,423		)	(33,134		)	(34,105		)
Interest expense, net	(97		)	8			(242		)	(147		)
Other income, net	3,185			3,522			3,196			2,468
(Loss) gain from foreign currency transactions	(1,108		)	(286		)	(584		)	747
Loss before income tax benefit (provision)	(19,200		)	(40,179		)	(30,764		)	(31,037		)
Income tax benefit (provision)	6,097			(805		)	(432		)	(853		)
Net loss	$	(13,103	)	$	(40,984	)	$	(31,196	)	$	(31,890	)
Net loss per common share:
Basic	$	(0.26	)	$	(0.72	)	$	(0.55	)	$	(0.56	)
Diluted	$	(0.26	)	$	(0.72	)	$	(0.55	)	$	(0.56	)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	51,353,636			57,138,787			57,194,716			57,276,370
Diluted	51,353,636			57,138,787			57,194,716			57,276,370

⁽¹⁾Amortization of stock-based compensation expense is included in the line items above as follows:
	First			Second			Third			Fourth
Cost of revenues	$	1,643		$	2,409		$	656		$	133
Selling and marketing	6,505			1,934			2,012			516
Research and development	2,816			1,494			910			682
General and administrative	19,902			2,397			1,329			1,157
	$	30,866		$	8,234		$	4,907		$	2,488

Organization (Narrative) (Details)		1 Months Ended	12 Months Ended
Organization (Narrative) (Details)	Jan. 16, 2018 USD ($) shares	Dec. 31, 2017	Dec. 31, 2017 segment
Restructuring Cost and Reserve [Line Items]
Number of operating segments \| segment			1
Reduce staffing and exit geographic region
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated		10.00%
Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Senior secured convertible notes	$ 150,000,000
Proceeds from senior secured convertible notes	85,000,000
Carrying amount of shares of common stock	65,000,000
Increase borrowing limit	50,000,000
Backstop commitment by third party	100,000,000
Minimum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	15,000,000
Maximum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	35,000,000
Additional borrowing option	$ 150,000,000
Forecast \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Maximum percentage exchangeable for common stock	30.00%
Starboard Notes \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Senior secured convertible notes	$ 150,000,000.0
Proceeds from senior secured convertible notes	$ 85,000,000
Converted shares issued (in shares) \| shares	2,600,000
Carrying amount of shares of common stock	$ 65,000,000
Increase borrowing limit	50,000,000
Starboard Notes \| Minimum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	15,000,000
Starboard Notes \| Maximum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	35,000,000
Starboard Rights Offering \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Backstop commitment by third party	$ 100,000,000
Maximum percentage exchangeable for common stock	30.00%
Starboard Rights Offering \| Minimum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Increase borrowing limit	$ 50,000,000
Starboard Rights Offering \| Maximum \| Subsequent event \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Increase borrowing limit	70,000,000
Additional borrowing option	150,000,000
Starboard Rights Offering \| Forecast \| Starboard Value LP \| Convertible senior notes
Restructuring Cost and Reserve [Line Items]
Proceeds from senior secured convertible notes	$ 105,000,000

Organization (Restatement Adjustments) (Details) - USD ($)
$ in Thousands

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 60

$ 36

1,407,717

1,380,881

321,219

(6,224)

(12,420)

(5,663)

(609,091)

(327,698)

(132,580)

(135,970)

(50,280)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

$ 656,492

$ 904,853

$ 262,178

132,732

As Previously Reported

324,176

(5,591)

(93,076)

(50,280)

Total Restatement Adjustments

175,265

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(2,957)

(72)

(39,504)

Non-monetary revenue contract adjustments

^[1]

(42,533)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(2,411)

Monetary revenue adjustments

(2,411)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(77)

(8,521)

Other restatement adjustments

(8,598)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(301)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

(294)

Tax adjustments

(2,957)

(2)

(28,271)

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

$ (31,230)

[1]	Refer to Footnote 1, Organization, of the Notes to Consolidated Financial Statements for discussion of restatement adjustments to January 1, 2015 stockholders' equity.

Summary of Significant Accounting Policies (Narrative) (Detail)	1 Months Ended	12 Months Ended
	Mar. 31, 2007	Dec. 31, 2017 USD ($) segment shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($) shares	Mar. 15, 2018 $ / shares shares
Summary of Significant Accounting Policies [Line Items]
Restricted cash		$ 7,266,000	$ 4,230,000	$ 0
Cost method investments		4,700,000	4,700,000
Impairment of cost-method investments		0	0
Capitalized computer software, net		$ 0	300,000	400,000
Number of reporting units \| segment		1
Impairment of goodwill		$ 0	0	0
Asset impairment charges		0	0	0
Advertising costs		100,000	$ 200,000	200,000
Cumulative effect of new accounting principle				$ 277,000
Tax Cuts and Jobs Act of 2017, change in tax rate, deferred tax liability, income tax benefit		3,600,000
Tax Cuts and Jobs Act of 2017, deferred tax assets, valuation allowance, increase (decrease)		$ (4,700,000)
Dilutive effect of stock options, restricted stock units, and restricted stock (in shares) \| shares		2,837,872	3,083,668	782,657
Minimum
Summary of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		3 years
Revenue recognition period		3 months
Minimum \| Service arrangements
Summary of Significant Accounting Policies [Line Items]
Revenue recognition period		2 months
Maximum
Summary of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		5 years
Revenue recognition period		24 months
Maximum \| Service arrangements
Summary of Significant Accounting Policies [Line Items]
Revenue recognition period		1 year
Computer Software \| Minimum
Summary of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		3 years
Computer Software \| Maximum
Summary of Significant Accounting Policies [Line Items]
Property and equipment, estimated useful life		5 years
Accounting Standard Update 2015-05
Summary of Significant Accounting Policies [Line Items]
Impact of new accounting pronouncements				$ (8,800,000)
Accumulated Deficit
Summary of Significant Accounting Policies [Line Items]
Cumulative effect of new accounting principle				277,000
Accumulated Deficit \| Accounting Standard Update 2016-09
Summary of Significant Accounting Policies [Line Items]
Cumulative effect of new accounting principle			$ 300,000	$ 300,000
Stock Compensation Plan
Summary of Significant Accounting Policies [Line Items]
Incentive plan expiration period	10 years
Committed or contemplated equity awards pending		$ 42,900,000
Sale of stock, consideration received on transaction		$ 16,900,000
Stock Compensation Plan \| Maximum
Summary of Significant Accounting Policies [Line Items]
Vesting period of options granted		4 years
Subsequent event \| Stock Compensation Plan
Summary of Significant Accounting Policies [Line Items]
Sale of stock, price per share (in dollar per share) \| $ / shares					$ 26.29
Sale of stock, number of shares in transaction ( in shares) \| shares					1,633,146

Summary of Significant Accounting Policies (Schedule of Allowance For Doubtful Accounts) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning Balance	$ (2,100)	$ (2,689)	$ (1,915)
Additions	(983)	(1,507)	(3,167)
Recoveries	(147)	(97)	(258)
Write-offs	1,239	2,193	2,651
Ending Balance	$ (1,991)	$ (2,100)	$ (2,689)

Summary of Significant Accounting Policies (Schedule of Useful Lives of Finite Lived Intangible Assets) (Detail)	12 Months Ended
	Dec. 31, 2017
Acquired methodologies/technology \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	2 years
Acquired methodologies/technology \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	7 years
Strategic alliance
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	10 years
Acquired software
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	3 years
Customer relationships \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	3 years
Customer relationships \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	7 years
Intellectual property \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	2 years
Intellectual property \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	13 years
Panel \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	1 year
Panel \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	7 years
Trade names \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	2 years
Trade names \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	6 years
Other \| Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	6 years
Other \| Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets useful life	8 years

Summary of Significant Accounting Policies (Schedule of Other Income (Expense, Net) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accounting Policies [Abstract]
Transition services agreement income from the Digital Analytix (DAx) disposition									$ 11,080	$ 12,395	$ 0
Gain on forgiveness of obligation									4,000	0	0
Other									125	(24)	9
Total other income, net	$ 2,719	$ 6,619	$ 2,683	$ 3,184	$ 2,468	$ 3,196	$ 3,522	$ 3,185	$ 15,205	$ 12,371	$ 9

Business Combinations and Acquisitions (Narrative) (Detail) $ / shares in Units, $ in Thousands						1 Months Ended	3 Months Ended									12 Months Ended
	Apr. 28, 2016 USD ($)	Jan. 29, 2016 USD ($) $ / shares	Apr. 01, 2015 USD ($)	Mar. 30, 2015 USD ($) contract	Feb. 11, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2017 USD ($) $ / shares	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($) $ / shares	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Mar. 31, 2015	Dec. 31, 2017 USD ($) $ / shares	Dec. 31, 2016 USD ($) $ / shares	Dec. 31, 2015 USD ($)	Apr. 22, 2015 USD ($)
Business Acquisition [Line Items]
Common stock, par value (in dollars per share) \| $ / shares							$ 0.001				$ 0.001					$ 0.001	$ 0.001
Stock-based compensation expense							$ 1,948	$ 8,722	$ 2,824	$ 3,820	$ 2,488	$ 4,907	$ 8,234	$ 30,866		$ 17,314	$ 46,495	$ 46,983
Subscription receivable																(11,012)	5,521	15,744
Payments to acquire business, net of working capital adjustment																0	(37,086)	10,117
Goodwill							$ 642,424				639,897					642,424	639,897	109,221
GroupM \| Affiliated entity
Business Acquisition [Line Items]
Purchase commitment term						5 years
Purchase commitment amount						$ 20,900
WPP \| Affiliated entity
Business Acquisition [Line Items]
Interest income																400	500
Compete
Business Acquisition [Line Items]
Expenses																	11,800
Accounts receivable attributable to related parties											$ 3,700						3,700
GroupM
Business Acquisition [Line Items]
Purchase commitment, number of contracts \| contract				2
GroupM \| Affiliated entity
Business Acquisition [Line Items]
Discount rate						0.00%
Interest income																$ 300	600	600
Rentrak
Business Acquisition [Line Items]
Total purchase consideration		$ 753,418
Common stock, par value (in dollars per share) \| $ / shares		$ 0.001
Stock-based compensation expense		$ 21,900
Acquisition related costs																	8,500	$ 4,600
Revenues																	110,400
Loss before income tax provision																	53,100
Goodwill		510,229
Total purchase consideration		753,418
Definite-lived intangible assets		$ 170,283
Rentrak \| Minimum
Business Acquisition [Line Items]
Discount rate		4.10%
Rentrak \| Maximum
Business Acquisition [Line Items]
Discount rate		8.00%
Rentrak \| Common Stock
Business Acquisition [Line Items]
Conversion ratio of comScore shares to Rentrak share		1.15
Rentrak \| Restricted Stock Units
Business Acquisition [Line Items]
Conversion ratio of comScore shares to Rentrak share		1.15
Rentrak \| Stock appreciation rights (SARs)
Business Acquisition [Line Items]
Conversion ratio of comScore shares to Rentrak share		1.15
Compete
Business Acquisition [Line Items]
Acquisition related costs																	400
Revenues																	$ 10,900
Payments to acquire business, net of working capital adjustment	$ 27,300
Working capital adjustment	1,400
Goodwill	21,466
Total purchase consideration	27,328
Definite-lived intangible assets	$ 6,400
Compete \| Definitive-lived intangible assets
Business Acquisition [Line Items]
Discount rate	19.00%
Proximic, Inc.
Business Acquisition [Line Items]
Goodwill																			$ 5,166
Total purchase consideration																			9,500
Definite-lived intangible assets																			$ 4,290
WPP Capital Transactions
Business Acquisition [Line Items]
Subscription receivable			$ 19,200
Ownership percentage common stock outstanding shares			4.45%												15.00%
WPP Capital Transactions \| WPP
Business Acquisition [Line Items]
Total net assets received			$ 30,100		$ 30,100
WPP Capital Transactions \| WPP \| Definitive-lived intangible assets
Business Acquisition [Line Items]
Discount rate					14.50%
Useful life of intangible asset					10 years
WPP Capital Transactions \| IAM Business
Business Acquisition [Line Items]
Goodwill					$ 5,300
Total net assets received			$ 8,500
Intangible assets					200
Definite-lived intangible assets					$ 2,990
Subscription receivable, contract one \| GroupM
Business Acquisition [Line Items]
Subscription receivable				$ 4,200
Subscription receivable, contract two \| GroupM
Business Acquisition [Line Items]
Subscription receivable				$ 10,300

Business Combinations and Acquisitions (Consideration Paid) (Details) - Rentrak - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Jan. 29, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Fair value of equity issued		$ 0	$ 753,418	$ 0
Cash paid in lieu of fractional shares	$ 8
Total purchase consideration	753,418
Fair value of vested Rentrak RSUs, stock options and SAR assumed
Business Acquisition [Line Items]
Fair value of equity issued	39,111
Fair value of unvested Rentrak stock options assumed
Business Acquisition [Line Items]
Fair value of equity issued	1,077
Fair value of unvested Rentrak RSUs assumed
Business Acquisition [Line Items]
Fair value of equity issued	$ 962
Common Stock
Business Acquisition [Line Items]
Total Common Stock shares issued upon consummation of the Merger	17,963,677
Share price of Common Stock upon consummation of the Merger	$ 39.65
Fair value of equity issued	$ 712,260

Business Combinations and Acquisitions (Preliminary Purchase Price Allocation) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Apr. 28, 2016	Jan. 29, 2016	Dec. 31, 2015	Apr. 22, 2015
Business Acquisition [Line Items]
Goodwill	$ 642,424	$ 639,897			$ 109,221
Rentrak
Business Acquisition [Line Items]
Cash and cash equivalents				$ 37,086
Marketable securities				30,431
Accounts receivable				21,931
Other current assets				3,135
Property and equipment				9,190
Goodwill				510,229
Definite-lived intangible assets				170,283
Other assets				5,355
Subscription Receivable				14,475
Deferred revenue				(7,780)
Accounts payable and accrued expenses				(32,640)
Deferred tax liabilities				(7,247)
Other liabilities				(1,030)
Total purchase consideration				$ 753,418
Proximic, Inc.
Business Acquisition [Line Items]
Goodwill						$ 5,166
Net tangible asset acquired						44
Definite-lived intangible assets						4,290
Total purchase consideration						$ 9,500
Compete
Business Acquisition [Line Items]
Accounts receivable			$ 2,162
Goodwill			21,466
Definite-lived intangible assets			6,400
Deferred revenue			(2,700)
Total purchase consideration			$ 27,328

Business Combinations and Acquisitions (Schedule of Definite-lived Intangible Assets) (Details) - USD ($) $ in Thousands	Apr. 28, 2016	Jan. 29, 2016	Apr. 22, 2015	Feb. 11, 2015
Rentrak
Business Acquisition [Line Items]
Definite-lived intangible assets acquired		$ 170,283
Rentrak \| Customer relationships
Business Acquisition [Line Items]
Definite-lived intangible assets acquired		$ 29,000
Useful lives		7 years
Rentrak \| Acquired methodologies/technology
Business Acquisition [Line Items]
Definite-lived intangible assets acquired		$ 139,883
Useful lives		7 years
Rentrak \| Other
Business Acquisition [Line Items]
Definite-lived intangible assets acquired		$ 1,400
Rentrak \| Other \| Minimum
Business Acquisition [Line Items]
Useful lives		6 years
Rentrak \| Other \| Maximum
Business Acquisition [Line Items]
Useful lives		8 years
Compete
Business Acquisition [Line Items]
Definite-lived intangible assets acquired	$ 6,400
Compete \| Customer relationships
Business Acquisition [Line Items]
Definite-lived intangible assets acquired	$ 5,000
Useful lives	5 years
Compete \| Acquired methodologies/technology
Business Acquisition [Line Items]
Definite-lived intangible assets acquired	$ 1,400
Useful lives	2 years
Proximic, Inc.
Business Acquisition [Line Items]
Definite-lived intangible assets acquired			$ 4,290
Proximic, Inc. \| Customer relationships
Business Acquisition [Line Items]
Definite-lived intangible assets acquired			$ 1,700
Useful lives			5 years
Proximic, Inc. \| Acquired methodologies/technology
Business Acquisition [Line Items]
Definite-lived intangible assets acquired			$ 2,400
Useful lives			3 years
Proximic, Inc. \| Trade names
Business Acquisition [Line Items]
Definite-lived intangible assets acquired			$ 190
Useful lives			1 year 6 months
WPP Capital Transactions \| IAM Business
Business Acquisition [Line Items]
Definite-lived intangible assets acquired				$ 2,990
WPP Capital Transactions \| IAM Business \| Customer relationships
Business Acquisition [Line Items]
Definite-lived intangible assets acquired				$ 200
Useful lives				7 years
WPP Capital Transactions \| IAM Business \| Trade names
Business Acquisition [Line Items]
Definite-lived intangible assets acquired				$ 370
Useful lives				6 years
WPP Capital Transactions \| IAM Business \| Panel
Business Acquisition [Line Items]
Definite-lived intangible assets acquired				$ 1,580
Useful lives				2 years
WPP Capital Transactions \| IAM Business \| Intellectual property
Business Acquisition [Line Items]
Definite-lived intangible assets acquired				$ 840
Useful lives				2 years

Business Combinations and Acquisitions (WPP Related Transactions) (Detail) - USD ($) $ / shares in Units, $ in Thousands		3 Months Ended	12 Months Ended
	Apr. 01, 2015	Mar. 31, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Feb. 11, 2015
Business Acquisition [Line Items]
Subscription Receivable			$ 11,012	$ (5,521)	$ (15,744)
Aggregate purchase price			0	0	204,741
Stock issuance costs			$ 0	$ 0	$ 4,368
WPP Capital Transactions
Business Acquisition [Line Items]
Cash	$ 204,700
Total net assets received	243,300
Market value of Common Stock issued	310,800
Subscription Receivable	(19,200)
Total increase to stockholders' equity	291,600
Vendor consideration provided to WPP (reduction in revenue)	$ (48,300)
Tender offer share price (in dollars per share)	$ 46.13
Ownership percentage common stock outstanding shares	4.45%	15.00%
Common stock issued from treasury shares (in shares)	1,605,330
Issuance of common stock for acquisitions (in shares)	4,438,353
Aggregate purchase price	$ 204,700
Shares issued, share price (in dollars per share)	$ 51.42
Stock issuance costs	$ 3,900
WPP \| WPP Capital Transactions
Business Acquisition [Line Items]
Relative fair value of assets	30,100					$ 30,100
IAM Business \| WPP Capital Transactions
Business Acquisition [Line Items]
Relative fair value of assets	$ 8,500

Business Combinations and Acquisitions (Pro Forma Financial Information) (Details) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 102,926

$ 100,323

$ 99,439

$ 100,861

$ 106,920

$ 100,722

$ 100,494

$ 91,324

$ 403,549

^[1]

$ 399,460

^[1]

$ 270,803

^[1]

182,756

234,269

138,230

143,797

141,025

133,856

143,917

112,504

699,052

531,302

345,898

Basic net loss per common share (in dollars per share)

$ (71,906)

$ (130,069)

$ (38,626)

$ (40,792)

$ (31,890)

$ (31,196)

$ (40,984)

$ (13,103)

$ (281,393)

$ (117,173)

$ (78,222)

$ (1.25)

$ (2.26)

$ (0.67)

$ (0.71)

$ (0.56)

$ (0.55)

$ (0.72)

$ (0.26)

$ (4.90)

$ (2.10)

$ (2.07)

Diluted net loss per common share (in dollars per share)

$ (1.25)

$ (2.26)

$ (0.67)

$ (0.71)

$ (0.56)

$ (0.55)

$ (0.72)

$ (0.26)

$ (4.90)

$ (2.10)

$ (2.07)

Weighted-average number of shares used in per share calculation - Common Stock:

Basic (in shares)

57,616,774

57,547,863

57,498,228

57,274,851

57,276,370

57,194,716

57,138,787

51,353,636

57,485,755

55,728,090

37,879,091

Diluted (in shares)

57,616,774

57,547,863

57,498,228

57,274,851

57,276,370

57,194,716

57,138,787

51,353,636

57,485,755

55,728,090

37,879,091

Rentrak

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Pro forma revenue

$ 407,576

$ 379,657

Pro forma operating expenses

512,430

524,120

Pro forma net loss

$ (90,185)

$ (147,590)

Pro forma basic net loss per common share (in dollars per share)

$ (1.58)

$ (2.63)

Pro forma diluted net loss per common share (in dollars per share)

$ (1.58)

$ (2.63)

Weighted-average number of shares used in per share calculation - Common Stock:

Basic, pro forma adjustment (in shares)

1,450,301

18,303,796

Basic, pro forma (in shares)

57,178,391

56,182,887

Diluted, pro forma adjustment (in shares)

1,450,301

18,303,796

Diluted, pro forma (in shares)

57,178,391

56,182,887

Rentrak | Nonrecurring adjustment of Revenues

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | Nonrecurring adjustment of Operating expenses

$ 8,116

$ 108,854

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | Unaudited results

(18,872)

178,222

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | Amortization of acquired intangibles

9,472

124,926

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | One-time stock-based compensation expense

2,028

22,924

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | Transaction fees

(21,866)

21,866

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Rentrak | Nonrecurring adjustment of Net loss

(8,506)

8,506

Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

$ 26,988

$ (69,368)

[1]

(1) For the years ended December 31, 2017 and 2016 and for the period April 1, 2015 through December 31, 2015 (refer to Footnote 17, Related Party Transactions of the Notes to Consolidated Financial Statements for additional information), transactions with related parties are included in the line items above as follows: 2017 2016 2015Revenues $13,181 $9,688 $(41,422) Cost of revenues 12,956 15,695 2,244Selling and marketing 157 1,743 460Research and development 119 3,662 13General and administrative 777 633 24Investigation and audit related 16,844 2,563 — Interest income, net 672 1,106 555

Asset Dispositions (Narrative) (Details) $ in Thousands			1 Months Ended	12 Months Ended
Asset Dispositions (Narrative) (Details) $ in Thousands	Feb. 10, 2016 USD ($) payment	Jan. 21, 2016 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Transition services agreement income from the Digital Analytix (DAx) disposition				$ 11,080	$ 12,395	$ 0
Gain on forgiveness of obligation				$ 4,000	0	$ 0
Digital Analytix Enterprise
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash received					45,000
Holdback License		$ 2,000
SPA installment payments	$ 8,000		$ 2,000		$ 8,000
Number of payments for service agreement \| payment	3
Payment for service agreement, installment amount	$ 4,000
Term of service agreement	3 years
Gain on forgiveness of obligation			$ 4,000

Asset Dispositions (Gain on Disposition of Digital Analytix)(Details) - USD ($) $ in Thousands			1 Months Ended	3 Months Ended				12 Months Ended
	Feb. 10, 2016	Jan. 21, 2016	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposition				$ 0	$ 0	$ 0	$ 33,457	$ 0	$ 33,457	$ (4,671)
Digital Analytix Enterprise
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash received									45,000
Holdback License		$ 2,000
Consideration received				47,000					47,000
Relief from customer obligations				(10,232)					(10,232)
Accounts receivable, net				7,698					7,698
Intangible assets, net				3,415					3,415
Goodwill				2,642					2,642
Net assets disposed				$ 3,523					3,523
SPA installment payments	$ (8,000)		$ (2,000)						(8,000)
Transaction fees									(2,020)
Gain on disposition									$ 33,457

Asset Dispositions (Loss on Disposition of Mobile Operator Analytics Business) (Details) - USD ($) $ in Thousands		3 Months Ended				12 Months Ended
	May 11, 2015	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposition		$ 0	$ 0	$ 0	$ 33,457	$ 0	$ 33,457	$ (4,671)
CSWS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Relief from certain customer obligations	$ 3,551
Carrying value of net assets disposed	(5,687)
Net liability of assets disposed	(2,136)
Cash paid for disposition of business	(2,535)
Gain on disposition	$ (4,671)

Marketable Securities (Schedule of Available for Sale Securities) (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Investments, Debt and Equity Securities [Abstract]
Amortized cost	$ 0	$ 28,224
Gross unrealized holding gains	0	188
Fair value	$ 0	$ 28,412

Fair Value Measurements (Schedule of Fair Value Hierarchy) (Details) - Level 1 - USD ($)
$ / shares in Units, $ in Thousands

Dec. 31, 2017

Dec. 31, 2016

Net asset value (in dollars per share)

$ 1.00

Recurring | Fixed-income mutual fund

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Investments

^[1]

$ 0

$ 28,412

Recurring | Money market funds

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Total cash and cash equivalents

^[2]

$ 860

$ 9,475

[1]	The fair value of the Company's marketable securities is determined based on a quoted market price. As of December 31, 2017, the Company did not have any remaining investment in marketable securities.
[2]	Level 1 cash and cash equivalents are invested in money market funds that are intended to maintain a stable net asset value of $1.00 per share by investing in liquid, high quality U.S. dollar-denominated money market instruments with maturities less than three months.

Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

Quarterly Financial Information Disclosure [Abstract]

Property and Equipment (Capital Lease Obligations) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 135,846	$ 133,262
Capital leases, gross	78,444	78,923
Less: accumulated depreciation and amortization (including capital leases of $70,530 and $58,874, respectively)	(106,953)	(91,261)
Less: accumulated depreciation, capital leases	70,530	58,874
Property and equipment, net	28,893	42,001
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	106,433	100,322
Capital leases, gross	77,606	78,113
Computer Software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,061	8,192
Internal software
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,323	2,323
Office equipment and furniture
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,478	5,877
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	838	810
Capital leases, gross	838	810
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 15,036	$ 18,061

Goodwill and Intangible Assets (Carrying Value of Goodwill) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Roll Forward]
Beginning balance	$ 639,897	$ 109,221
Translation adjustments	2,527	(709)
Ending balance	$ 642,424	639,897
DAx
Goodwill [Roll Forward]
Disposition of DAx		(310)
Rentrak
Goodwill [Roll Forward]
Goodwill, acquired during period		510,229
Compete
Goodwill [Roll Forward]
Goodwill, acquired during period		$ 21,466

Goodwill and Intangible Assets (Schedule of Acquired Intangible Assets) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill [Line Items]
Gross Carrying Amount	$ 246,915	$ 247,058
Accumulated Amortization	(87,138)	(52,890)
Net Carrying Amount	159,777	194,168
Acquired methodologies/technology
Goodwill [Line Items]
Gross Carrying Amount	148,404	148,363
Accumulated Amortization	(46,095)	(24,426)
Net Carrying Amount	102,309	123,937
Strategic alliance
Goodwill [Line Items]
Gross Carrying Amount	30,100	30,100
Accumulated Amortization	(8,270)	(5,263)
Net Carrying Amount	21,830	24,837
Customer relationships
Goodwill [Line Items]
Gross Carrying Amount	40,259	40,140
Accumulated Amortization	(14,954)	(9,331)
Net Carrying Amount	25,305	30,809
Intellectual property
Goodwill [Line Items]
Gross Carrying Amount	14,377	14,360
Accumulated Amortization	(10,953)	(9,300)
Net Carrying Amount	3,424	5,060
Panel
Goodwill [Line Items]
Gross Carrying Amount	3,134	3,094
Accumulated Amortization	(3,134)	(2,895)
Net Carrying Amount	0	199
Trade names
Goodwill [Line Items]
Gross Carrying Amount	790	781
Accumulated Amortization	(589)	(518)
Net Carrying Amount	201	263
Acquired software
Goodwill [Line Items]
Gross Carrying Amount	9,251	8,820
Accumulated Amortization	(2,949)	(966)
Net Carrying Amount	6,302	7,854
Other
Goodwill [Line Items]
Gross Carrying Amount	600	1,400
Accumulated Amortization	(194)	(191)
Net Carrying Amount	$ 406	$ 1,209

Goodwill and Intangible Assets (Narrative) (Detail) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 9,154,000	$ 8,491,000	$ 8,443,000	$ 8,735,000	$ 8,747,000	$ 8,886,000	$ 8,238,000	$ 6,025,000	$ 34,823,000	$ 31,896,000	$ 8,608,000
Impairment of intangible assets									$ 0	$ 0	$ 0

Goodwill and Intangible Assets (Weighted Average Remaining Amortization Period) (Detail)	12 Months Ended
	Dec. 31, 2017
Acquired methodologies/technology
Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 4 months 24 days
Strategic alliance
Intangible Assets [Line Items]
Weighted average remaining amortization period	7 years 3 months 18 days
Customer relationships
Intangible Assets [Line Items]
Weighted average remaining amortization period	4 years 7 months 6 days
Intellectual property
Intangible Assets [Line Items]
Weighted average remaining amortization period	5 years 8 months 12 days
Trade names
Intangible Assets [Line Items]
Weighted average remaining amortization period	3 years 2 months 12 days
Acquired software
Intangible Assets [Line Items]
Weighted average remaining amortization period	2 years 3 months 18 days
Other
Intangible Assets [Line Items]
Weighted average remaining amortization period	3 years 3 months 18 days

Goodwill and Intangible Assets (Estimated Future Amortization of Acquired Intangible Assets) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 33,365
2019	31,304
2020	29,975
2021	28,048
2022	27,577
Thereafter	9,508
Net Carrying Amount	$ 159,777	$ 194,168

Accrued Expenses (Schedule of Accrued Expenses) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Payroll and payroll-related	$ 20,821	$ 20,042
Expected retention awards	16,947	0
Accrued data costs	14,445	8,473
Professional fees	14,456	13,780
Restructuring	9,184	0
Amounts due to Adobe	5,395	2,668
Other	4,783	7,944
Total accrued expenses	$ 86,031	$ 52,907

Long-term Debt and Other Financing Arrangements (Narrative) (Detail) - USD ($)				12 Months Ended
	Jun. 30, 2017	Aug. 19, 2016	Sep. 26, 2013	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jan. 11, 2018	Sep. 30, 2017	Sep. 29, 2017	May 14, 2016
Schedule of Capitalization, Long-term Debt [Line Items]
Future minimum lease payments due				$ 8,603,000
Restricted cash collateral				3,000,000
Capital lease obligations acquired				191,000	$ 14,842,000	$ 22,531,000
Revolving credit facility
Schedule of Capitalization, Long-term Debt [Line Items]
Debt term			5 years
Maximum borrowing capacity			$ 100,000,000
Increase borrowing limit			50,000,000
Commitment fee percentage	0.15%
Standby letters of credit
Schedule of Capitalization, Long-term Debt [Line Items]
Maximum borrowing capacity		$ 4,800,000	10,000,000					$ 3,600,000	$ 100,000,000.0
Commitment fee percentage		0.15%
Swing line
Schedule of Capitalization, Long-term Debt [Line Items]
Maximum borrowing capacity			10,000,000
Alternative currency lending
Schedule of Capitalization, Long-term Debt [Line Items]
Maximum borrowing capacity			$ 10,000,000
Letter of credit
Schedule of Capitalization, Long-term Debt [Line Items]
Letters of credit outstanding				3,500,000
Software license
Schedule of Capitalization, Long-term Debt [Line Items]
Future minimum lease payments due				5,001,000
Computer hardware and software
Schedule of Capitalization, Long-term Debt [Line Items]
Capital lease obligations acquired				0	5,900,000	22,200,000
Vehicles
Schedule of Capitalization, Long-term Debt [Line Items]
Capital lease obligations acquired				200,000	100,000	300,000
Computer Software
Schedule of Capitalization, Long-term Debt [Line Items]
Capital lease obligations acquired				$ 0	$ 8,800,000	$ 0
Subsequent event \| Letter of credit
Schedule of Capitalization, Long-term Debt [Line Items]
Letters of credit outstanding							$ 3,500,000
Bank of America Leasing & Capital, LLC
Schedule of Capitalization, Long-term Debt [Line Items]
Future minimum lease payments due										$ 10,000,000

Long-term Debt and Other Financing Arrangements (Schedule of Future Minimum Payments for Capital Leases) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Schedule of Capitalization, Long-term Debt [Line Items]
2018	$ 6,525
2019	1,912
2020	120
2021	36
2022	10
Total minimum lease payments	8,603
Less amount representing interest	(252)
Present value of net minimum lease payments	8,351
Less current portion	6,248	$ 12,904
Capital lease obligations, long-term	2,103	$ 8,003
Software license
Schedule of Capitalization, Long-term Debt [Line Items]
2018	3,158
2019	1,843
Total minimum lease payments	5,001
Less amount representing interest	(190)
Present value of net minimum lease payments	4,811
Less current portion	2,997
Capital lease obligations, long-term	$ 1,814

Commitments and Contingencies (Schedule of Future Minimum Payments under Noncancelable Lease Agreements) (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018	$ 15,190
2019	13,490
2020	13,618
2021	12,863
2022	8,402
Thereafter	16,294
Total minimum lease payments	$ 79,857

Commitments and Contingencies (Unconditional Purchase Obligations Maturities) (Details) $ in Thousands	Dec. 31, 2017 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018	$ 19,330
2019	24,434
2020	24,971
2021	6,880
2022	1,542
Total	$ 77,157

Commitments and Contingencies (Narrative) (Detail) $ in Thousands					1 Months Ended	3 Months Ended										12 Months Ended
	Sep. 28, 2017	Sep. 10, 2017 USD ($)	Jul. 18, 2017 USD ($)	Apr. 17, 2017 USD ($)	Oct. 31, 2015 claim	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Feb. 28, 2017 claim	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jul. 31, 2016 claim	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Loss Contingencies [Line Items]
Total rent expense, under non-cancellable operating leases																$ 16,600	$ 14,400	$ 10,600
Sub-lease income																100	300	400
Future minimum lease payments						$ 79,857										79,857
Gain (loss) on settlement of litigation						(116)	$ (81,799)	$ 915	$ (1,533)		$ 0	$ 147		$ (2,620)	$ 110	(82,533)	$ (2,363)	$ 840
In re Rentrak Corporation Shareholders Litigation
Loss Contingencies [Line Items]
Number of new claims filed \| claim					4
Derivative litigation
Loss Contingencies [Line Items]
Number of new claims filed \| claim										2			2
Settled litigation \| John Hulme v. William P. Livek et al.
Loss Contingencies [Line Items]
Settlement amount awarded to other party				$ 19,000
Payments for legal settlements			$ 1,700
Percentage of settlement amount paid				9.00%
Pending litigation \| Derivative litigation
Loss Contingencies [Line Items]
Settlement amount awarded from other party		$ 10,000
Equity shares awarded for legal settlement		8,000
Loss contingency accrual						8,000										8,000
Gain (loss) on settlement of litigation																2,000
Pending litigation \| Fresno County Employees’ Retirement Association et al. v. comScore, Inc. et al.
Loss Contingencies [Line Items]
Settlement amount awarded to other party		27,200
Equity shares awarded for legal settlement		$ 82,800
Loss contingency accrual						$ 110,000										110,000
Gain (loss) on settlement of litigation																$ (82,800)
Starboard Value LP \| Settled litigation \| Delaware General Corporation Law Section
Loss Contingencies [Line Items]
Percentage ownership of common stock outstanding shares	4.80%

Income Taxes (Component of (Loss) Income Before Income Tax) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Domestic	$ (258,735)	$ (139,005)	$ (67,169)
Foreign	(25,375)	17,825	(10,569)
Loss before income tax provision	$ (284,110)	$ (121,180)	$ (77,738)

Income Taxes (Income Tax (Benefit) Provision) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Current, Federal									$ (850)	$ (780)	$ (1,227)
Current, State									(155)	(28)	(112)
Current, Foreign									1,491	798	1,944
Current Total									486	(10)	605
Deferred, Federal									(5,216)	313	130
Deferred, State									1,120	(3,443)	168
Deferred, Foreign									893	(867)	(419)
Deferred Total									(3,203)	(3,997)	(121)
Income tax (benefit) provision	$ (6,940)	$ 2,296	$ 1,061	$ 866	$ 853	$ 432	$ 805	$ (6,097)	$ (2,717)	$ (4,007)	$ 484

Income Taxes (Effective Income Tax Rate Reconciliation) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Statutory federal tax rate	35.00%	35.00%	35.00%
State taxes, net of federal benefit	(0.30%)	1.90%	0.00%
Nondeductible items	(0.70%)	(2.10%)	(0.20%)
Foreign rate differences	(3.70%)	5.60%	(6.80%)
Change in statutory tax rates	1.40%	0.00%	0.00%
Change in valuation allowance	(30.80%)	(32.10%)	(7.30%)
Transaction costs	0.00%	(1.80%)	(2.20%)
Executive compensation	0.00%	(2.10%)	(0.30%)
Asset disposition		(2.20%)	0.00%
WPP capital transactions	0.00%	0.00%	(21.70%)
Other revenue adjustments	0.00%	0.00%	(2.50%)
Other adjustments	(0.10%)	0.30%	0.30%
Outside basis differences	0.00%	0.00%	7.10%
Uncertain tax positions	0.20%	0.80%	(2.00%)
Effective tax rate	1.00%	3.30%	(0.60%)

Income Taxes (Narrative) (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Income Taxes (Narrative) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Examination [Line Items]
Income tax provision (benefit)	$ (6,940)	$ 2,296	$ 1,061	$ 866	$ 853	$ 432	$ 805	$ (6,097)	$ (2,717)	$ (4,007)	$ 484
Current income tax expense									486	(10)	605
Deferred tax provision (benefit)									(3,203)	(3,997)	(121)
Tax Cuts and Jobs Act of 2017, income tax expense (benefit)									8,300
Increase in valuation allowance									126,100	54,900	7,200
Income tax expense from permanent book and tax differences									2,500	12,700
Current tax benefit related to federal and state taxes									(800)		(1,300)
Current foreign taxes									1,491	798	1,944
Disposition of business benefit											6,700
Income tax expense from capital transactions											20,600
Income tax expense from permanent differences, excluding capital transactions											4,600
Tax Cuts and Jobs Act of 2017, change in tax rate, provisional income tax (expense) benefit									66,700
Tax Cuts and Jobs Act of 2017, change in tax rate, deferred tax liability, income tax benefit									3,600
Deferred tax assets, valuation allowance	181,334				119,904				181,334	119,904	38,925
Undistributed foreign earnings not recorded	12,200								12,200
Liabilities for unrecognized tax benefit	1,300				1,200				1,300	1,200
Unrecognized tax benefits that would affect the effective tax rate	2,400				$ 3,300				2,400	3,300	$ 3,200
Unrecognized tax benefits to be reversed in next year due to filing	200								200
Unrecognized tax benefits, accrued interest and penalties									300	$ 200
Research & Development Tax Credit Carryforward
Income Tax Examination [Line Items]
Tax credit carryforward	3,200								3,200
Federal
Income Tax Examination [Line Items]
Operating loss carryforwards	387,000								387,000
State
Income Tax Examination [Line Items]
Operating loss carryforwards	1,013,700								1,013,700
Foreign
Income Tax Examination [Line Items]
Operating loss carryforwards	$ 14,800								14,800
Rentrak
Income Tax Examination [Line Items]
Business combination, valuation allowance									$ 6,900

Income Taxes (Components of Net Deferred Income Taxes) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Deferred tax assets:
Net operating loss carryforwards	$ 141,607	$ 127,951
Capital loss carryforwards	269	280
Tax credits	6,204	6,648
Allowance for doubtful accounts	391	626
Accrued salaries and benefits	8,138	2,363
Deferred revenues	2,908	2,916
Capital leases	2,343	8,399
Deferred compensation	27,175	32,193
Deferred rent	3,722	4,219
Deferred compensation	1,439	1,916
Litigation settlement	26,557	0
Other	1,551	2,719
Gross deferred tax assets	222,304	190,230
Valuation allowance	(181,334)	(119,904)	$ (38,925)
Net deferred tax assets	40,970	70,326
Deferred tax liabilities:
Goodwill	(6,850)	(5,457)
Intangible assets	(30,645)	(55,506)
Property and equipment	(409)	(8,207)
Subpart F income recapture	(1,397)	(2,165)
Outside basis difference	(290)	(426)
Other	(488)	(1,136)
Total deferred tax liabilities	(40,079)	(72,897)
Net deferred tax asset	$ 891
Net deferred tax (liability)		$ (2,571)

Income Taxes (Deferred Tax Asset Valuation Allowance) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Deferred Tax Valuation Allowance
Beginning Balance	$ 119,904	$ 38,925
Additions	137,495	88,615
Reductions	(76,065)	(7,636)
Ending Balance	$ 181,334	$ 119,904

Income Taxes (Unrecognized Income Tax Benefits) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 3,608	$ 3,418	$ 1,460
Increase related to tax positions of prior years	81	68	29
Increase related to tax positions of the current year	88	449	2,013
Increase related to acquired tax positions	0	974	0
Decrease related to tax positions of prior years	(1,064)	(1,084)	(38)
Decrease due to settlements	0	(117)	0
Decrease due to lapse in statutes of limitations	(205)	(100)	(46)
Ending balance	$ 2,508	$ 3,608	$ 3,418

Stockholders' Equity (Narrative) (Detail)		9 Months Ended	12 Months Ended
Stockholders' Equity (Narrative) (Detail)	Sep. 28, 2017 shares	Sep. 30, 2017	Dec. 31, 2017 USD ($) $ / shares shares	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) shares	Mar. 15, 2018 $ / shares shares	Feb. 07, 2017 $ / shares shares	Apr. 01, 2015 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of stock options granted (in shares)			0	0	0
Weighted-average exercise price, options assumed (in dollars per share) \| $ / shares				$ 21.09
Aggregate intrinsic value of options exercised \| $			$ 0	$ 4,400,000	$ 3,000,000
Aggregate intrinsic value of options outstanding \| $			17,200,000
Aggregate intrinsic value of options exercisable \| $			17,200,000
Total unrecognized compensation expense related to stock options \| $			$ 0
Repurchase right rate (as percent)		25.00%
Common stock shares issued (in shares)			60,053,843	59,937,393
Preferred stock, shares authorized (in shares)			5,000,000	5,000,000
Preferred stock, par value (in dollars per share) \| $ / shares			$ 0.001	$ 0.001
Preferred stock, shares issued (in shares)			0	0
Preferred stock, shares outstanding (in shares)			0	0
Private placement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares issued (in shares)								6,043,683
Series A Preferred Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Preferred stock, par value (in dollars per share) \| $ / shares							$ 0.001
Preferred stock, shares issued (in shares)			0
Price of warrants (in dollars per share) \| $ / shares							$ 120.00
Warrant conversion ratio (in shares)							0.01
Preferred stock, capital shares reserved for future issuance (in shares)							1,000,000
Preferred stock returned to authorized undesignated	1,000,000
Stock option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan modification, incremental compensation cost \| $			$ 6,300,000	$ 3,000,000
Pending equity awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Committed or contemplated equity awards pending \| $			42,900,000
Capitalized stock-based compensation \| $			$ 16,900,000
Pending equity awards \| Subsequent event
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share) \| $ / shares						$ 26.29
Number of shares available for grant (in shares)						1,633,146
Restricted stock and restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares forfeited (in shares)			(76,719)	(241,964)	(106,035)
Aggregate intrinsic value for non-vested shares \| $			$ 22,300,000
Weighted average remaining contractual term for non-vested shares			6 months 9 days
Total unrecognized compensation expense \| $			$ 9,200,000
Weighted-average period expected to recognize compensation expense (in years)			6 months 11 days
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares forfeited (in shares)			0	(1,750)	(10,263)
Aggregate intrinsic value of RSA's \| $			$ 34,000	$ 25,600,000	$ 68,500,000
Restricted Stock Awards \| Executive Officer [Member] \| Private placement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shared award (in shares)				3,300
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares forfeited (in shares)			(76,719)	(240,214)	(95,772)
Restricted Stock Units \| Executive Officer [Member] \| Private placement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted shared award (in shares)				35,000
Stock appreciation rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding stock appreciation rights			86,250
Shares issued, share price (in dollars per share) \| $ / shares			$ 12.61
1999 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)			0
2007 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period of options granted			4 years
Expiration period			10 years
Shares available for grant expired (in shares)			5,951,055

Stockholders' Equity (Stock Option Activity) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Number of shares, options outstanding beginning balance (in shares)	3,445,512	1,701,944	1,980,308
Number of stock options assumed (in shares)		1,973,801
Number of shares, options exercised (in shares)		(225,088)	(276,464)
Number of shares, options forfeited (in shares)	(1,260)	(2,760)
Number of shares, options expired (in shares)		(2,385)	(1,900)
Number of shares, options outstanding ending balance (in shares)	3,444,252	3,445,512	1,701,944
Number of shares, options exercisable (in shares)	3,444,252
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]
Weighted-average exercise price, options outstanding beginning balance (in dollars per share)	$ 30.65	$ 42.87	$ 42.71
Weighted-average exercise price, options exercised (in dollars per share)		18.39	42.04
Weighted-average exercise price, options assumed (in dollars per share)		18.68
Weighted-average exercise price, options forfeited (in dollars per share)	20.24	16.85
Weighted-average exercise price, options expired (in dollars per share)		12.05	4.47
Weighted-average exercise price, options outstanding ending balance (in dollars per share)	30.65	$ 30.65	$ 42.87
Weighted-average exercise price, options exercisable (in dollars per share)	$ 30.65

Stockholders' Equity (Weighted-Average Assumptions) (Details)	12 Months Ended
	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	41.18%
Risk-free interest rate	0.54%
Expected life of options	1 year 4 months 12 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	44.51%
Risk-free interest rate	0.63%
Expected life of options	1 year 10 months 12 days

Shareholders' Equity (Exercise Price Range) (Details)	12 Months Ended
Shareholders' Equity (Exercise Price Range) (Details)	Dec. 31, 2017 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding (in shares) \| shares	3,444,252
Options outstanding, weighted average exercise price (in dollars per share)	$ 30.65
Options outstanding, weighted average remaining contractual life	2 years 1 month 2 days
Options exercisable (in shares) \| shares	3,444,252
Options exercisable, weighted average exercise price (in dollars per share)	$ 30.65
Options exercisable, weighted average remaining contractual life	2 years 1 month 2 days
$1.09 - $9.70
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower range (in dollars per share)	$ 1,090
Upper range (in dollars per share)	$ 9,700
Options outstanding (in shares) \| shares	12,681
Options outstanding, weighted average exercise price (in dollars per share)	$ 9.31
Options outstanding, weighted average remaining contractual life	1 month 13 days
Options exercisable (in shares) \| shares	12,681
Options exercisable, weighted average exercise price (in dollars per share)	$ 9.31
Options exercisable, weighted average remaining contractual life	1 month 13 days
$11.56 - $19.31
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower range (in dollars per share)	$ 11,560
Upper range (in dollars per share)	$ 19,310
Options outstanding (in shares) \| shares	1,147,204
Options outstanding, weighted average exercise price (in dollars per share)	$ 12.20
Options outstanding, weighted average remaining contractual life	2 years 1 month 13 days
Options exercisable (in shares) \| shares	1,147,204
Options exercisable, weighted average exercise price (in dollars per share)	$ 12.20
Options exercisable, weighted average remaining contractual life	2 years 1 month 13 days
$20.11 - $25.86
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower range (in dollars per share)	$ 20,110
Upper range (in dollars per share)	$ 25,860
Options outstanding (in shares) \| shares	578,994
Options outstanding, weighted average exercise price (in dollars per share)	$ 24.68
Options outstanding, weighted average remaining contractual life	1 year 10 months 10 days
Options exercisable (in shares) \| shares	578,994
Options exercisable, weighted average exercise price (in dollars per share)	$ 24.68
Options exercisable, weighted average remaining contractual life	1 year 10 months 10 days
$40.80 - $42.92
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower range (in dollars per share)	$ 40,800
Upper range (in dollars per share)	$ 42,920
Options outstanding (in shares) \| shares	1,705,373
Options outstanding, weighted average exercise price (in dollars per share)	$ 42.91
Options outstanding, weighted average remaining contractual life	1 year 7 months 10 days
Options exercisable (in shares) \| shares	1,705,373
Options exercisable, weighted average exercise price (in dollars per share)	$ 42.91
Options exercisable, weighted average remaining contractual life	1 year 7 months 10 days

Stockholders' Equity (Nonvested Stock Awards) (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Nonvested stock awards shares, weighted average grant-date fair value, beginning balance (in dollars per share)	$ 37.16	$ 33.34	$ 26.88
Nonvested stock awards shares, weighted average grant-date fair value, assumed (in dollars per share)		39.65
Nonvested stock awards shares, weighted average grant-date fair value, granted (in dollars per share)	0.00	35.49	48.68
Nonvested stock awards shares, weighted average grant-date fair value, vested (in dollars per share)	36.45	31.74	32.38
Nonvested stock awards shares, weighted average grant-date fair value, forfeited (in dollars per share)	38.48	37.19	36.19
Nonvested stock awards shares, weighted average grant-date fair value, ending balance (in dollars per share)	$ 37.22	$ 37.16	$ 33.34
Restricted stock and restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested stock awards, beginning balance (in shares)	1,046,133	973,596	1,887,574
Nonvested stock awards shares, shares assumed (in shares)		367,263
Nonvested stock awards shares, shares granted (in shares)	0	673,176	532,102
Nonvested stock awards shares, shares vested (in shares)	(187,377)	(725,938)	(1,340,045)
Nonvested stock awards shares, shares forfeited (in shares)	(76,719)	(241,964)	(106,035)
Nonvested stock awards shares, ending balance (in shares)	782,037	1,046,133	973,596
Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested stock awards, beginning balance (in shares)	3,748	112,395	476,993
Nonvested stock awards shares, shares assumed (in shares)		0
Nonvested stock awards shares, shares granted (in shares)	0	214,010	195,595
Nonvested stock awards shares, shares vested (in shares)	(1,623)	(320,907)	(549,930)
Nonvested stock awards shares, shares forfeited (in shares)	0	(1,750)	(10,263)
Nonvested stock awards shares, ending balance (in shares)	2,125	3,748	112,395
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Nonvested stock awards, beginning balance (in shares)	1,042,385	861,201	1,410,581
Nonvested stock awards shares, shares assumed (in shares)		367,263
Nonvested stock awards shares, shares granted (in shares)	0	459,166	336,507
Nonvested stock awards shares, shares vested (in shares)	(185,754)	(405,031)	(790,115)
Nonvested stock awards shares, shares forfeited (in shares)	(76,719)	(240,214)	(95,772)
Nonvested stock awards shares, ending balance (in shares)	779,912	1,042,385	861,201

Share Repurchases (Narrative) (Details) - USD ($)	11 Months Ended	12 Months Ended		20 Months Ended
Share Repurchases (Narrative) (Details) - USD ($)	May 04, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2016	Feb. 17, 2016	May 05, 2015	Jun. 06, 2014
Equity, Class of Treasury Stock [Line Items]
Value of shares repurchased		$ 27,292,000	$ 105,916,000
February 2016 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Approved value of shares for repurchase					$ 125,000,000
May 2015 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Approved value of shares for repurchase						$ 150,000,000
Value of shares repurchased				$ 99,900,000
June 2014 Share Repurchase Program
Equity, Class of Treasury Stock [Line Items]
Approved value of shares for repurchase							$ 50,000,000
Value of shares repurchased	$ 6,000,000

Share Repurchases (Schedule of Repurchases) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Equity [Abstract]
Total number of shares repurchased (in shares)	0	675,672	1,949,580
Average price paid per share (in dollars per share)	$ 0.00	$ 40.39	$ 54.33
Total value of shares repurchased (as measured at time of repurchase)	$ 0	$ 27,292	$ 105,916

Geographic Information (Schedule of Revenues and Assets by Geographic Region) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Total revenues	$ 403,549	$ 399,460	$ 270,803
Property and equipment	28,893	42,001
United States
Segment Reporting Information [Line Items]
Property and equipment	25,777	38,207
Europe
Segment Reporting Information [Line Items]
Property and equipment	2,252	2,914
Latin America
Segment Reporting Information [Line Items]
Property and equipment	625	726
Canada
Segment Reporting Information [Line Items]
Property and equipment	132	94
Other
Segment Reporting Information [Line Items]
Property and equipment	107	60
Reportable Geographical Components
Segment Reporting Information [Line Items]
Total revenues	403,549	399,460	319,056
Reportable Geographical Components \| United States
Segment Reporting Information [Line Items]
Total revenues	332,344	316,755	220,172
Reportable Geographical Components \| Europe
Segment Reporting Information [Line Items]
Total revenues	43,218	54,289	63,071
Reportable Geographical Components \| Latin America
Segment Reporting Information [Line Items]
Total revenues	13,460	12,470	14,904
Reportable Geographical Components \| Canada
Segment Reporting Information [Line Items]
Total revenues	9,273	10,206	13,673
Reportable Geographical Components \| Other
Segment Reporting Information [Line Items]
Total revenues	5,254	5,740	7,236
Less: vendor consideration provided to WPP
Segment Reporting Information [Line Items]
Total revenues	$ 0	$ 0	$ (48,253)

Related Party Transactions (Narrative) (Details)					1 Months Ended	12 Months Ended
Related Party Transactions (Narrative) (Details)	Jan. 16, 2018 USD ($) shares	Apr. 28, 2016 USD ($)	Jun. 26, 2015 USD ($)	Mar. 30, 2015 USD ($) contract	Mar. 31, 2015 USD ($)	Dec. 31, 2017 USD ($) shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($)	Jan. 31, 2019
Related Party Transaction [Line Items]
Common stock, shares outstanding (in shares) \| shares						57,289,047	57,172,597
Subscription receivable						$ (11,012,000)	$ 5,521,000	$ 15,744,000
Payments to acquire business, net of working capital adjustment						0	$ (37,086,000)	$ 10,117,000
Purchase obligation						$ 77,157,000
Compete
Related Party Transaction [Line Items]
Payments to acquire business, net of working capital adjustment		$ 27,300,000
Working capital adjustment		$ 1,400,000
GroupM
Related Party Transaction [Line Items]
Purchase commitment, number of contracts \| contract				2
Starboard Value LP \| Convertible senior notes \| Subsequent event
Related Party Transaction [Line Items]
Senior secured convertible notes	$ 150,000,000
Proceeds from senior secured convertible notes	85,000,000
Carrying amount of shares of common stock	65,000,000
Increase borrowing limit	$ 50,000,000
Number of shares called by warrants (in shares) \| shares	250,000
Backstop commitment by third party	$ 100,000,000
Stated interest rate	6.00%
Minimum \| Starboard Value LP \| Convertible senior notes \| Subsequent event
Related Party Transaction [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	$ 15,000,000
Stated interest rate	6.00%
Minimum \| Starboard Value LP \| Convertible senior notes \| Subsequent event \| Forecast
Related Party Transaction [Line Items]
Stated interest rate									4.00%
Maximum \| Starboard Value LP \| Convertible senior notes \| Subsequent event
Related Party Transaction [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	$ 35,000,000
Additional borrowing option	$ 150,000,000
Maximum \| Starboard Value LP \| Convertible senior notes \| Subsequent event \| Forecast
Related Party Transaction [Line Items]
Stated interest rate									12.00%
Subscription receivable, contract one \| GroupM
Related Party Transaction [Line Items]
Subscription receivable				$ 4,200,000
Subscription receivable, contract two \| GroupM
Related Party Transaction [Line Items]
Subscription receivable				$ 10,300,000
Investor \| WPP
Related Party Transaction [Line Items]
Common stock, shares outstanding (in shares) \| shares						11,289,364
Ownership percentage common stock outstanding shares						19.70%
Affiliated entity \| Lightspeed
Related Party Transaction [Line Items]
Purchase commitment term			5 years
Purchase obligation			$ 7,000,000
Beneficial owner \| Starboard Value LP
Related Party Transaction [Line Items]
Ownership percentage common stock outstanding shares						5.00%
GroupM \| Affiliated entity
Related Party Transaction [Line Items]
Purchase commitment amount					$ 20,900,000
Purchase commitment term					5 years

Related Party Transactions (Schedule of Transaction with Related Parties) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Related Party Transaction [Line Items]
Prepaid expenses and other current assets attributable to related parties		$ 15,168	$ 19,450
Other non-current assets attributable to related parties		7,259	7,176
Accrued expenses		86,031	52,907
Deferred revenue		98,367	99,412
Investor
Related Party Transaction [Line Items]
Revenues	$ (41,422)	13,181	9,688	$ (41,422)
Interest income	555	672	1,106	$ 555
Accounts receivable, net		2,899	8,412
Prepaid expenses and other current assets attributable to related parties		0	2,923
Other non-current assets attributable to related parties		0	185
Subscription Receivable (additional paid-in capital)		10,254	21,266
Accounts payable		2,684	17
Accrued expenses		4,358	3,084
Deferred revenue		2,755	4,654
Investor \| Cost of revenues
Related Party Transaction [Line Items]
Expenses	2,244	12,956	15,695
Investor \| Selling and marketing
Related Party Transaction [Line Items]
Expenses	460	157	1,743
Investor \| Research and development
Related Party Transaction [Line Items]
Expenses	13	119	3,662
Investor \| General and administrative
Related Party Transaction [Line Items]
Expenses	$ 24	115	633
Chief Financial Officer \| General and administrative
Related Party Transaction [Line Items]
Expenses		662	0
Chief Financial Officer \| Investigation and audit related
Related Party Transaction [Line Items]
Expenses		16,844	2,563
Chief Financial Officer \| Accounts payable
Related Party Transaction [Line Items]
Accounts payable		31	0
Chief Financial Officer \| Accrued expense
Related Party Transaction [Line Items]
Accrued expenses		$ 1,499	$ 2,057

Organizational Restructuring (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring		$ 10,510	$ 0	$ 0	$ 0	$ 10,510	$ 0	$ 0
Reduce staffing and exit geographic region
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated	10.00%
Restructuring						10,510
Maximum \| One-time termination benefits \| Reduce staffing and exit geographic region
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 12,000	$ 12,000				$ 12,000

Organizational Restructuring (Restructuring Reserve) (Details) - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Reserve [Roll Forward]
Costs Incurred Year Ended December 31, 2017	$ 10,510	$ 0	$ 0	$ 0	$ 10,510	$ 0	$ 0
Reduce staffing and exit geographic region
Restructuring Reserve [Roll Forward]
Costs Incurred Year Ended December 31, 2017					10,510
Payments for restructuring					(1,340)
Foreign Exchange					14
Accrued Balance December 31, 2017	9,184				9,184
Severance pay and benefits \| Reduce staffing and exit geographic region
Restructuring Reserve [Roll Forward]
Costs Incurred Year Ended December 31, 2017					10,298
Payments for restructuring					(1,340)
Foreign Exchange					14
Accrued Balance December 31, 2017	8,972				8,972
Other direct costs \| Reduce staffing and exit geographic region
Restructuring Reserve [Roll Forward]
Costs Incurred Year Ended December 31, 2017					212
Payments for restructuring					0
Foreign Exchange					0
Accrued Balance December 31, 2017	$ 212				$ 212

Quarterly Financial Information (Unaudited) (Schedule Of Quarterly Financial Information) (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

General and administrative

$ 102,926

$ 100,323

$ 99,439

$ 100,861

$ 106,920

$ 100,722

$ 100,494

$ 91,324

$ 403,549

^[1]

$ 399,460

^[1]

$ 270,803

^[1]

Cost of revenues

50,188

48,803

47,301

47,313

46,817

45,213

44,523

36,527

193,605

^[1],[2],[3]

173,080

^[1],[2],[3]

111,904

^[1],[2],[3]

Selling and marketing

39,713

29,873

31,190

29,733

32,388

31,004

32,307

30,612

130,509

^[1],[2]

126,311

^[1],[2]

96,344

^[1],[2]

Research and development

24,921

21,580

21,502

21,020

21,225

22,559

22,075

21,116

89,023

^[1],[2]

86,975

^[1],[2]

52,718

^[1],[2]

21,225

22,331

13,310

17,785

18,021

15,525

18,675

45,296

74,651

^[1],[2]

97,517

^[1],[2]

72,493

^[1],[2]

Investigation and audit related

26,929

21,392

17,399

17,678

13,827

10,816

15,479

6,495

83,398

^[1]

46,617

^[1]

Amortization of intangible assets

9,154

8,491

8,443

8,735

8,747

8,886

8,238

6,025

34,823

31,896

8,608

(Gain) loss on asset dispositions

(33,457)

4,671

Settlement of litigation, net

116

81,799

(915)

1,533

(147)

2,620

(110)

82,533

2,363

(840)

Restructuring

10,510

Total expenses from operations

182,756

234,269

138,230

143,797

141,025

133,856

143,917

112,504

699,052

531,302

345,898

Loss from operations

(79,830)

(133,946)

(38,791)

(42,936)

(34,105)

(33,134)

(43,423)

(21,180)

(295,503)

(131,842)

(75,095)

Interest expense, net

(107)

(148)

(252)

(154)

(147)

(242)

(97)

(661)

(478)

(1,321)

Other income, net

2,719

6,619

2,683

3,184

2,468

3,196

3,522

3,185

15,205

12,371

Loss from foreign currency transactions

(1,628)

(298)

(1,205)

(20)

747

(584)

(286)

(1,108)

(3,151)

(1,231)

(1,331)

Loss before income taxes

(78,846)

(127,773)

(37,565)

(39,926)

(31,037)

(30,764)

(40,179)

(19,200)

(284,110)

(121,180)

(77,738)

Income tax benefit (provision)

6,940

(2,296)

(1,061)

(866)

(853)

(432)

(805)

6,097

2,717

4,007

(484)