Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2017	Feb. 28, 2018
Document Documentand Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2017
Document Fiscal Period Focus	Q2
Trading Symbol	SCOR
Entity Registrant Name	COMSCORE, INC.
Entity Central Index Key	0001158172
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		54,689,047

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 47,638	$ 84,111
Restricted cash	10,397	4,230
Marketable securities	28,446	28,412
Accounts receivable, net of allowances of $2,053 and $2,100 respectively ($5,109 and $8,412 of accounts receivable attributable to related parties)	85,325	96,230
Prepaid expenses and other current assets ($0 and $2,923 attributable to related parties)	17,732	19,450
Insurance recoverable on litigation settlements	17,333	0
Total current assets	206,871	232,433
Property and equipment, net	34,703	42,001
Other non-current assets ($0 and $185 attributable to related parties)	7,048	7,176
Deferred tax assets	4,847	5,117
Intangible assets, net	177,289	194,168
Goodwill	641,462	639,897
Total assets	1,072,220	1,120,792
Current liabilities:
Accounts payable ($1,284 and $17 attributable to related parties)	11,691	7,204
Accrued expenses ($5,200 and $5,141 attributable to related parties)	49,057	52,907
Accrued litigation settlements	19,100	0
Other short-term liabilities	2,926	2,860
Deferred revenues ($4,416 and $4,654 attributable to related parties)	105,015	99,412
Deferred rent	787	590
Capital lease obligations	10,215	12,904
Total current liabilities	198,791	175,877
Deferred rent	10,077	9,009
Deferred revenue	878	2,733
Deferred tax liabilities	9,243	7,688
Capital lease obligations	4,736	8,003
Other long-term liabilities	8,845	12,629
Total liabilities	232,570	215,939
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value per share; 5,000,000 shares authorized; no shares issued or outstanding at June 30, 2017 and December 31, 2016	0	0
Common Stock, $0.001 par value per share; 100,000,000 shares authorized; 60,041,572 shares issued and 57,276,776 shares outstanding as of June 30, 2017 and 59,937,393 shares issued and 57,172,597 shares outstanding as of December 31, 2016, respectively	60	60
Additional paid-in capital	1,392,107	1,380,881
Accumulated other comprehensive loss	(9,431)	(12,420)
Accumulated deficit	(407,116)	(327,698)
Treasury stock, at cost, 2,764,796 shares as of June 30, 2017 and December 31, 2016, respectively	(135,970)	(135,970)
Total stockholders’ equity	839,650	904,853
Total liabilities and stockholders’ equity	$ 1,072,220	$ 1,120,792

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Accounts receivable, allowance	$ 2,053	$ 2,100
Prepaid expenses and other current assets	17,732	19,450
Other non-current assets	7,048	7,176
Accrued expenses	49,057	52,907
Deferred revenues	$ 105,015	$ 99,412
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in usd per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	60,041,572	59,937,393
Common stock, shares outstanding (in shares)	57,276,776	57,172,597
Treasury stock (in shares)	2,764,796	2,764,796
Investor
Accounts receivable, net	$ 5,109	$ 8,412
Prepaid expenses and other current assets	0	2,923
Other non-current assets	0	185
Accrued expenses	3,690	3,084
Deferred revenues	4,416	4,654
Investor and Chief Financial Officer
Accounts payable	1,284	17
Accrued expenses	$ 5,200	$ 5,141

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)
$ in Thousands

3 Months Ended

6 Months Ended

Jun. 30, 2017

Jun. 30, 2016

Jun. 30, 2017

Jun. 30, 2016

Statement Consolidated Statements Of Operations And Comprehensive Income [Abstract]

Revenues

^[1]

$ 99,439

$ 100,494

$ 200,300

$ 191,818

Cost of revenues

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

47,301

44,523

94,614

81,050

Selling and marketing

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

31,190

32,307

60,923

62,919

Research and development

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

21,502

22,075

42,522

43,191

General and administrative

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

13,310

18,675

31,095

63,971

Investigation and audit related

^[1]

17,399

15,479

35,077

21,974

Amortization of intangible assets

8,443

8,238

17,178

14,263

Gain on asset disposition

(33,457)

Settlement of litigation, net

(915)

2,620

618

2,510

Total expenses from operations

138,230

143,917

282,027

256,421

Loss from operations

(38,791)

(43,423)

(81,727)

(64,603)

Interest (expense) income, net

^[1]

(252)

(406)

(89)

Other income, net

2,683

3,522

5,867

6,707

Loss from foreign currency transactions

(1,205)

(286)

(1,225)

(1,394)

Loss before income taxes

(37,565)

(40,179)

(77,491)

(59,379)

Income tax (provision) benefit

(1,061)

(805)

(1,927)

5,292

Net loss

$ (38,626)

$ (40,984)

$ (79,418)

$ (54,087)

Net loss available to common stockholders per common share:

Basic (in dollars per share)

$ (0.67)

$ (0.72)

$ (1.38)

$ (1.00)

Diluted (in dollars per share)

$ (0.67)

$ (0.72)

$ (1.38)

$ (1.00)

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

Basic (in shares)

57,498,228

57,138,787

57,386,516

54,231,361

Diluted (in shares)

57,498,228

57,138,787

57,386,516

54,231,361

Comprehensive loss:

Net loss

$ (38,626)

$ (40,984)

$ (79,418)

$ (54,087)

Other comprehensive (loss) income:

Foreign currency translation adjustment

2,352

(558)

2,955

1,103

Unrealized gains on marketable securities, net

101

203

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

Total comprehensive loss

$ (36,240)

$ (41,441)

$ (76,429)

$ (52,762)

[1]	Transactions with related parties are included in the line items above as follows (refer to Footnote 8, Related Party Transactions of the Notes to Unaudited Condensed Consolidated Financial Statements for additional information):Three Months Ended June 30,Six Months Ended June 30,2017201620172016Revenues$3,033$2,082$6,345$4,509Cost of revenues3,1404,2516,8875,298Selling and marketing3354768584Research and development241,083531,128General and administrative137124161157Investigation and audit related3,523—6,857—Interest income, net195298403601
[2]	Amortization of stock-based compensation expense is included in the line items above as follows: Three Months Ended June 30,Six Months Ended June 30,2017201620172016Cost of revenues$433$2,409$1,062$4,052Selling and marketing1,5321,9342,9788,439Research and development4501,4941,2714,310General and administrative4092,3971,33322,299$2,824$8,234$6,644$39,100
[3]	Excludes amortization of intangible assets, as it is presented separately in the Condensed Consolidated Statements of Operations and Comprehensive Loss.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Amortization of stock-based compensation	$ 2,824	$ 8,234	$ 6,644	$ 39,100
Cost of revenues
Amortization of stock-based compensation	433	2,409	1,062	4,052
Selling and marketing
Amortization of stock-based compensation	1,532	1,934	2,978	8,439
Research and development
Amortization of stock-based compensation	450	1,494	1,271	4,310
General and administrative
Amortization of stock-based compensation	409	2,397	1,333	22,299
Investor
Revenues	3,033	2,082	6,345	4,509
Interest income, net	195	298	403	601
Investor \| Cost of revenues
Expenses	3,140	4,251	6,887	5,298
Investor \| Selling and marketing
Expenses	33	547	68	584
Investor \| Research and development
Expenses	24	1,083	53	1,128
Investor and Chief Financial Officer \| General and administrative
Expenses	137	124	161	157
Chief Financial Officer \| Investigation and audit related
Expenses	$ 3,523	$ 0	$ 6,857	$ 0

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Operating activities
Net loss	$ (79,418)	$ (54,087)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation	11,996	13,021
Amortization of intangible assets	17,178	14,263
Provision for bad debts	102	397
Stock-based compensation	6,644	39,100
Deferred tax provision (benefit)	1,808	(5,328)
Gain on dispositions	0	(33,457)
Realized loss on marketable securities	0	19
Loss from equity method investment	63	137
Loss on asset disposition of property plant and equipment	24	45
Changes in operating assets and liabilities:
Accounts receivable	11,724	11,638
Prepaid expenses and other assets	(15,693)	(3,445)
Accounts payable, accrued expenses, and other liabilities	19,149	(13,893)
Deferred revenue	2,912	2,855
Deferred rent	1,253	(175)
Net cash used in operating activities	(22,258)	(28,910)
Investing activities
Net cash received in disposition of assets	0	42,980
Acquisitions, net of cash acquired	0	37,086
Acquisitions, net of cash acquired (related party)	0	(27,328)
Sales of marketable securities	0	2,188
Purchase of property and equipment	(4,021)	(4,704)
Net cash (used in) provided by investing activities	(4,021)	50,222
Financing activities
Financing proceeds received on subscription receivable (related party)	5,822	3,535
Proceeds from the exercise of stock options	0	4,139
Repurchase of common stock (withholding taxes)	(1,262)	(18,097)
Repurchase of common stock (treasury shares)	0	(27,292)
Principal payments on capital leases and software license arrangements	(8,608)	(9,451)
Net cash used in financing activities	(4,048)	(47,166)
Effect of exchange rate changes on cash	21	(471)
Net decrease in cash, cash equivalents and restricted cash	(30,306)	(26,325)
Cash, cash equivalents and restricted cash at beginning of period	88,341	146,986
Cash, cash equivalents and restricted cash at end of period	58,035	120,661
Total cash, cash equivalents and restricted cash	$ 88,341	$ 146,986

Organization

6 Months Ended

Jun. 30, 2017

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization



1.	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. Refer to Footnote 3, Business Combinations and Dispositions.

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 June 30, 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 the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.

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.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2017

Accounting Policies [Abstract]

Summary of Significant Accounting Policies



2.	Summary of Significant Accounting Policies

Critical Accounting Polices and Estimates

For a description of the Company's critical accounting policies, accounting standards recently adopted and recent pronouncements please refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2017, filed with the SEC on March 23, 2018.

Basis of Presentation and Consolidation

The accompanying Condensed 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.

Unaudited Interim Financial Information

The interim Condensed Consolidated Financial Statements included in this quarterly report on Form 10-Q have been prepared by the Company and are unaudited, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the U.S. (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures contained in this quarterly report comply with the requirements of Section 13(a) of the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, for a quarterly report on Form 10-Q and are adequate to make the information presented not misleading. The interim Condensed Consolidated Financial Statements included herein reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of the financial position, results of operations and cash flows for the interim periods presented. These interim Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017, filed on March 23, 2018 with the SEC. The results of operations for the six months ended June 30, 2017 are not necessarily indicative of the results to be anticipated for the entire year ending December 31, 2017 or thereafter. All references to June 30, 2017 and 2016 in the Notes to Unaudited Condensed Consolidated Financial Statements are unaudited.

Use of Estimates

The preparation of financial statements in conformity with 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, deferred tax assets, 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.

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, has been adjusted to reflect share repurchases made during the six months ended June 30, 2016.

The following is a summary of Common Stock equivalents for the securities outstanding during the respective periods that have been excluded from the earnings per share calculations.



	Three Months Ended June 30,		Six Months Ended June 30,
	2017	2016	2017	2016
Stock options, restricted stock units, restricted stock and stock appreciation rights	3,296,348	3,228,921	3,377,927	3,148,555

The weighted-average shares of Common Stock outstanding have been adjusted to reflect repurchases made during the six months ended June 30, 2016.

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 Exchange Act. 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 three and six months ended June 30, 2017 and 2016 under the Company's share repurchase program were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in millions, except share and per share data)	2017		2016		2017		2016
Total number of shares repurchased	—		—		—		675,672
Average price paid per share	$	—	$	—	$	—	$	40.39
Total value of shares repurchased (as measured at time of repurchase)	$	—	$	—	$	—	$	27.3

February 2016 Share Repurchase Program

On February 17, 2016, the Company announced that the Board of Directors (the "Board") had approved the adoption of a new share repurchase program, superseding prior programs, for $125 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.

Other Income, Net

The following is a summary of other income, net:



	Three Months Ended June 30,				Six Months Ended June 30,
(In thousands)	2017		2016		2017		2016
Transition services agreement income from the DAx disposition	$	2,630	$	3,375	$	5,827	$	6,610
Other income	53		147		40		97
Total other income, net	$	2,683	$	3,522	$	5,867	$	6,707

Business Combinations and Dispositions

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Business Combinations and Dispositions



3.	Business Combinations and Dispositions

There were no business combinations or dispositions during the three or six months ended June 30, 2017.

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, and opportunities to cross-sell to each other’s customer base.

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, 2016 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, 2016, 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 six months ended June 30, 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 June 30, 2016.



	Six Months Ended June 30, 2016
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	191,818		$	8,116		(1)	$	199,934
Operating expenses	256,421			(18,872		)	(2)	237,549
Net (loss) income	(54,087		)	26,988				(27,099		)

Basic net loss per common share	$	(1.00	)					$	(0.48	)
Diluted net loss per common share	(1.00		)					(0.48		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	54,231,361			2,815,969			(3)	57,047,330
Diluted	54,231,361			2,815,969			(3)	57,047,330

(1) The Rentrak pro forma adjustment for revenue for the six months ended June 30, 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 six months ended June 30, 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, 2016 instead of January 29, 2016.

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 plc ("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.

During the three and six months ended June 30, 2016, the Company recognized revenue attributable to the Compete assets acquired of approximately $3.0 million. As of June 30, 2017 and December 31, 2016, the Company was owed $0.6 million and $3.7 million, respectively, 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 Condensed Consolidated Balance Sheets.

During the three and six months ended June 30, 2016, the Company incurred $3.6 million in expenses associated with the transition services agreement with Compete. There were not transition services expenses incurred during 2017. The Company determined that the acquired assets from Compete were not significant and has not included pro forma adjustments required by ASC 805.

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 Digital Analytix ("DAx") solution, including certain exclusively DAx-related agreements with customers and certain intellectual property (the “Disposed Assets”) to Adobe Systems Incorporated (“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. The Company recognized a gain on disposition of DAx during the six months ended June 30, 2016 of $33.5 million.

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 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 were reflected in other income in the same period as the expenses are incurred. Pursuant to the TSA, the Company recognized other income of $2.6 million and $3.4 million, for the three months ended June 30, 2017 and 2016, respectively. For the six months ended June 30, 2017 and 2016, the Company has recognized other income of $5.8 million and $6.6 million, respectively.

Fair Value Measurements

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements



4.	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 Condensed Consolidated Balance Sheets on a recurring basis consist of the following:



	June 30, 2017		December 31, 2016
(In thousands)	Level 1		Level 1
Money market funds ⁽¹⁾	$	680	$	9,475
Marketable securities:			$	—
Fixed-income mutual fund ⁽²⁾	$	28,446	$	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 June 30, 2017, the Company does not 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 in the interim Condensed Consolidated Financial Statements approximate the fair value for accounts receivable, accounts payable and accrued expenses. The Company believes 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 the six months ended June 30, 2017. As of June 30, 2017, there are no securities in an unrealized loss position.

- Definition

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

+ References + Details

Commitments and Contingencies

6 Months Ended

Jun. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies



6.	Commitments and Contingencies

Contingencies

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. As of June 30, 2017, the Company had not recognized the proposed settlement in the Condensed Consolidated Balance Sheet.

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 June 30, 2017 or December 31, 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. As of June 30, 2017, the Company had not recognized the proposed settlement in the Condensed Consolidated Balance Sheet.

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 June 30, 2017 or December 31, 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

6 Months Ended

Jun. 30, 2017

Income Tax Disclosure [Abstract]

Income Taxes



7.	Income Taxes

The Company’s income tax provision for interim periods is calculated by applying its estimated annual effective tax rate on ordinary income before taxes to year-to-date ordinary book income before taxes. The income tax effects of any extraordinary, significant unusual or infrequent items not included in ordinary book income are determined separately and recognized in the period in which the items arise.

During the three months ended June 30, 2017, the Company recorded an income tax provision of $1.1 million resulting in an effective tax rate of 2.8%. During the three months ended June 30, 2016, the Company recorded an income tax provision of $0.8 million resulting in an effective tax rate of 2.0%.

During the six months ended June 30, 2017, the Company recorded an income tax provision of $1.9 million resulting in an effective tax rate of 2.5%. During the six months ended June 30, 2016, the Company recorded an income tax benefit of $5.3 million resulting in an effective tax rate of 8.9%. These effective tax rates differ from the U.S. federal statutory rate of 35% primarily due to the effects of foreign tax rate differences and increases in the Company’s valuation allowance against its domestic deferred tax assets. Also included in the effective tax rate for the six months ended June 30, 2016 is the release of a portion of the Company’s valuation allowance against its domestic deferred tax assets as a result of the Rentrak Merger. The tax impact of the valuation allowance release was an income tax benefit of $6.9 million and is the primary reason for the decrease in the effective tax rate for the six months ended June 30, 2017 compared to the effective tax rate for the six months ended June 30, 2016.

As of June 30, 2017 and December 31, 2016, the Company had unrecognized tax benefits of approximately $2.4 million and $3.6 million, respectively. The Company recognizes accrued interest and penalties related to unrecognized tax benefits in income tax expense.

In December 2017, the Tax Cuts and Jobs Act was signed into law, which enacts significant changes to U.S. tax and related laws. No adjustments have been made to the balances as of or for the three or six months ended June 30, 2017. The impact of the new legislation will be reflected in the quarter ended December 31, 2017.

Related Party Transactions

6 Months Ended

Jun. 30, 2017

Related Party Transactions



8.	Related Party Transactions

Transactions with WPP

As of June 30, 2017, WPP owned approximately 11,289,364 shares of the Company's outstanding Common Stock, representing approximately 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.

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



	Three months ended June 30,				Six months ended June 30,
(in thousands)	2017		2016		2017		2016
Revenues ⁽¹⁾	$	3,033	$	2,082	$	6,345	$	4,509
Cost of revenues	3,140		4,251		6,887		5,298
Selling and marketing	33		547		68		584
Research and development	24		1,083		53		1,128
General and administrative	25		124		49		157
Interest income	195		298		403		601

⁽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 and Acquisitions, of the Notes to Consolidated Financial Statements contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017, for additional discussion of these agreements.

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



(In thousands)	June 30, 2017		December 31, 2016
Accounts receivable, net	$	5,109	$	8,412
Prepaid expenses and other current assets	—		2,923
Other non-current assets	—		185
Subscription receivable (additional paid-in capital)	15,443		21,266
Accounts payable	—		17
Accrued expenses	3,690		3,084
Deferred revenue	4,416		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 results from transactions with CrossCountry as reflected in the Condensed Consolidated Statements of Operations and Comprehensive Loss are detailed below:



	Three months ended June 30,				Six months ended June 30,
(in thousands)	2017		2016		2017		2016
General and administrative	$	112	$	—	$	112	$	—
Investigation and audit related	3,523		—		6,857		—

The Company has the following balances related to transactions with CrossCountry reflected in the Condensed Consolidated Balance Sheets:



(In thousands)	June 30, 2017		December 31, 2016
Accounts payable	$	1,284	$	—
Accrued expenses	1,510		2,057

Subsequent Events

6 Months Ended

Jun. 30, 2017

Subsequent Events [Abstract]

Subsequent Events



9.	Subsequent Events

For a discussion of the Company's significant subsequent events please refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2017, filed with the SEC on March 23, 2018.

Summary of Significant Accounting Policies (Policies)	6 Months Ended
Summary of Significant Accounting Policies (Policies)	Jun. 30, 2017
Accounting Policies [Abstract]
Critical Accounting Policies and Estimates	Critical Accounting Polices and Estimates For a description of the Company's critical accounting policies, accounting standards recently adopted and recent pronouncements please refer to the Company's Annual Report on Form 10-K for the year ended December 31, 2017, filed with the SEC on March 23, 2018.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying Condensed 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.
Unaudited Interim Financial Information	Unaudited Interim Financial Information The interim Condensed Consolidated Financial Statements included in this quarterly report on Form 10-Q have been prepared by the Company and are unaudited, pursuant to the rules and regulations of the SEC. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the U.S. (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. However, the Company believes that the disclosures contained in this quarterly report comply with the requirements of Section 13(a) of the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, for a quarterly report on Form 10-Q and are adequate to make the information presented not misleading. The interim Condensed Consolidated Financial Statements included herein reflect all adjustments (consisting of normal recurring adjustments) which are, in the opinion of management, necessary for a fair presentation of the financial position, results of operations and cash flows for the interim periods presented. These interim Condensed Consolidated Financial Statements should be read in conjunction with the Consolidated Financial Statements and Notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017, filed on March 23, 2018 with the SEC. The results of operations for the six months ended June 30, 2017 are not necessarily indicative of the results to be anticipated for the entire year ending December 31, 2017 or thereafter. All references to June 30, 2017 and 2016 in the Notes to Unaudited Condensed Consolidated Financial Statements are unaudited.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with 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, deferred tax assets, 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.
Loss Per Share	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.
Shares Repurchase	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 Exchange Act. 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.

Summary of Significant Accounting Policies (Tables)

6 Months Ended

Jun. 30, 2017

Accounting Policies [Abstract]

Summary of Common Stock Equivalents for Securities Outstanding

The following is a summary of Common Stock equivalents for the securities outstanding during the respective periods that have been excluded from the earnings per share calculations.



	Three Months Ended June 30,		Six Months Ended June 30,
	2017	2016	2017	2016
Stock options, restricted stock units, restricted stock and stock appreciation rights	3,296,348	3,228,921	3,377,927	3,148,555

Schedule of Shares Repurchased

Shares repurchased were classified as treasury stock. Share repurchases for the three and six months ended June 30, 2017 and 2016 under the Company's share repurchase program were as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
(Dollars in millions, except share and per share data)	2017		2016		2017		2016
Total number of shares repurchased	—		—		—		675,672
Average price paid per share	$	—	$	—	$	—	$	40.39
Total value of shares repurchased (as measured at time of repurchase)	$	—	$	—	$	—	$	27.3

Schedule of Other Income, Net

The following is a summary of other income, net:



	Three Months Ended June 30,				Six Months Ended June 30,
(In thousands)	2017		2016		2017		2016
Transition services agreement income from the DAx disposition	$	2,630	$	3,375	$	5,827	$	6,610
Other income	53		147		40		97
Total other income, net	$	2,683	$	3,522	$	5,867	$	6,707

Business Combinations and Dispositions (Tables)

6 Months Ended

Jun. 30, 2017

Business Combinations [Abstract]

Business Acquisition, Pro Forma Information



	Six Months Ended June 30, 2016
(Amounts in thousands, except share and per share amounts)	As reported			Pro forma adjustment				Pro forma
Revenues	$	191,818		$	8,116		(1)	$	199,934
Operating expenses	256,421			(18,872		)	(2)	237,549
Net (loss) income	(54,087		)	26,988				(27,099		)

Basic net loss per common share	$	(1.00	)					$	(0.48	)
Diluted net loss per common share	(1.00		)					(0.48		)
Weighted-average number of shares used in per share calculation - Common Stock:
Basic	54,231,361			2,815,969			(3)	57,047,330
Diluted	54,231,361			2,815,969			(3)	57,047,330

(1) The Rentrak pro forma adjustment for revenue for the six months ended June 30, 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 six months ended June 30, 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	)

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2017

Fair Value Disclosures [Abstract]

Summary of Financial Instruments Measured at Fair value

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



	June 30, 2017		December 31, 2016
(In thousands)	Level 1		Level 1
Money market funds ⁽¹⁾	$	680	$	9,475
Marketable securities:			$	—
Fixed-income mutual fund ⁽²⁾	$	28,446	$	28,412

⁽²⁾ The fair value of the Company's marketable securities is determined based on a quoted market price.

Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2017

Schedule of Related Party Transactions

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



(In thousands)	June 30, 2017		December 31, 2016
Accounts receivable, net	$	5,109	$	8,412
Prepaid expenses and other current assets	—		2,923
Other non-current assets	—		185
Subscription receivable (additional paid-in capital)	15,443		21,266
Accounts payable	—		17
Accrued expenses	3,690		3,084
Deferred revenue	4,416		4,654

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



	Three months ended June 30,				Six months ended June 30,
(in thousands)	2017		2016		2017		2016
Revenues ⁽¹⁾	$	3,033	$	2,082	$	6,345	$	4,509
Cost of revenues	3,140		4,251		6,887		5,298
Selling and marketing	33		547		68		584
Research and development	24		1,083		53		1,128
General and administrative	25		124		49		157
Interest income	195		298		403		601

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



	Three months ended June 30,				Six months ended June 30,
(in thousands)	2017		2016		2017		2016
General and administrative	$	112	$	—	$	112	$	—
Investigation and audit related	3,523		—		6,857		—

The Company has the following balances related to transactions with CrossCountry reflected in the Condensed Consolidated Balance Sheets:



(In thousands)	June 30, 2017		December 31, 2016
Accounts payable	$	1,284	$	—
Accrued expenses	1,510		2,057

Organization Organization (Narrative) (Details)		1 Months Ended	6 Months Ended
Organization Organization (Narrative) (Details)	Jan. 16, 2018 USD ($) shares	Dec. 31, 2017	Jun. 30, 2017 segment
Debt Instrument [Line Items]
Number of operating segments \| segment			1
Reduce staffing and exit of geographic regions \| Subsequent event
Debt Instrument [Line Items]
Percentage of positions eliminated		10.00%
Starboard Notes \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [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 \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	15,000,000
Starboard Notes \| Maximum \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [Line Items]
Carrying amount of shares of common stock due to increase in borrowing limit	35,000,000
Starboard Rights Offering \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [Line Items]
Backstop commitment by third party	$ 100,000,000
Maximum amount exchangeable for common stock	30.00%
Starboard Rights Offering \| Minimum \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [Line Items]
Increase borrowing limit	$ 50,000,000
Starboard Rights Offering \| Maximum \| Convertible senior notes \| Subsequent event \| Starboard Value LP
Debt Instrument [Line Items]
Increase borrowing limit	70,000,000
Additional borrowing option	150,000,000
Starboard Rights Offering \| Forecast \| Convertible senior notes \| Starboard Value LP
Debt Instrument [Line Items]
Proceeds from senior secured convertible notes	$ 105,000,000

Summary of Significant Accounting Policies (Summary of Common Stock Excluded from EPS) (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Stock options, restricted stock units, restricted stock and stock appreciation rights
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from earnings per share (in shares)	3,296,348	3,228,921	3,377,927	3,148,555

Summary of Significant Accounting Policies (Summary of Shares Repurchased) (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Accounting Policies [Abstract]
Total number of shares repurchased (in shares)	0	0	0	675,672
Average price paid per share (in usd per share)	$ 0.00	$ 0.00	$ 0.00	$ 40.39
Total value of shares repurchased (as measured at time of repurchase)	$ 0	$ 0	$ 0	$ 27,292

Summary of Significant Accounting Policies (Other income (Expense), Net) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Accounting Policies [Abstract]
Transition services agreement income from the DAx disposition	$ 2,630	$ 3,375	$ 5,827	$ 6,610
Other income	53	147	40	97
Total other income, net	$ 2,683	$ 3,522	$ 5,867	$ 6,707

Business Combinations and Dispositions (Narrative) (Details) - USD ($) $ in Thousands			3 Months Ended	6 Months Ended
	Apr. 28, 2016	Jan. 29, 2016	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Business Acquisition [Line Items]
Acquisitions, net of cash acquired				$ 0	$ (37,086)
Rentrak
Business Acquisition [Line Items]
Total consideration paid		$ 753,400
Compete
Business Acquisition [Line Items]
Acquisitions, net of cash acquired	$ 27,300
Working Capital adjustment	$ 1,400
Revenue since acquisition date			$ 3,000		0
Compete
Business Acquisition [Line Items]
Accounts receivable, net				$ 600		$ 3,700
Expenses			$ 3,600		$ 3,600

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

3 Months Ended

6 Months Ended

Jun. 30, 2017

Jun. 30, 2016

Jun. 30, 2017

Jun. 30, 2016

Business Acquisition [Line Items]

Revenues

^[1]

$ 99,439

$ 100,494

$ 200,300

$ 191,818

Operating expenses

138,230

143,917

282,027

256,421

Net (loss) income

$ (38,626)

$ (40,984)

$ (79,418)

$ (54,087)

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

$ (0.67)

$ (0.72)

$ (1.38)

$ (1.00)

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

$ (0.67)

$ (0.72)

$ (1.38)

$ (1.00)

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

Basic (in shares)

57,498,228

57,138,787

57,386,516

54,231,361

Diluted (in shares)

57,498,228

57,138,787

57,386,516

54,231,361

Rentrak

Business Acquisition [Line Items]

Pro forma revenue

$ 199,934

Pro forma operating expenses

237,549

Pro forma net (loss) income

$ (27,099)

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

$ (0.48)

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

$ (0.48)

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

Basic, pro forma adjustment (in shares)

2,815,969

Basic, pro forma (in shares)

57,047,330

Diluted, pro forma adjustment (in shares)

2,815,969

Diluted, pro forma (in shares)

57,047,330

Pro forma adjustment, revenues | Rentrak

Business Acquisition [Line Items]

Revenues

$ 8,116

Pro forma adjustment, operating expenses | Rentrak

Business Acquisition [Line Items]

Operating expenses

(18,872)

Pro forma adjustments, unaudited results | Rentrak

Business Acquisition [Line Items]

Operating expenses

9,472

Pro forma adjustments, amortization of acquired intangibles | Rentrak

Business Acquisition [Line Items]

Operating expenses

2,028

Pro forma adjustments, one-time stock-based compensation expense | Rentrak

Business Acquisition [Line Items]

Operating expenses

(21,866)

Pro forma adjustments, transaction fees | Rentrak

Business Acquisition [Line Items]

Operating expenses

(8,506)

Pro forma adjustment, net (loss) income | Rentrak

Business Acquisition [Line Items]

Net (loss) income

$ 26,988

[1]

Transactions with related parties are included in the line items above as follows (refer to Footnote 8, Related Party Transactions of the Notes to Unaudited Condensed Consolidated Financial Statements for additional information):Three Months Ended June 30,Six Months Ended June 30,2017201620172016Revenues$3,033$2,082$6,345$4,509Cost of revenues3,1404,2516,8875,298Selling and marketing3354768584Research and development241,083531,128General and administrative137124161157Investigation and audit related3,523—6,857—Interest income, net195298403601

Business Combinations and Dispositions (Dispositions) (Details) $ in Thousands			3 Months Ended		6 Months Ended
	Feb. 10, 2016 USD ($) payment	Jan. 21, 2016 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)
Business Acquisition [Line Items]
Transition services agreement income from the DAx disposition			$ 2,630	$ 3,375	$ 5,827	$ 6,610
Digital Analytix Enterprise
Business Acquisition [Line Items]
Cash received		$ 45,000
Holdback license		$ 2,000
Gain on disposition						$ 33,500
PSA installment payments	$ 8,000
Number of payments for service agreement \| payment	3
Payment for service agreement, installment amount	$ 4,000
Term of service agreement	3 years

Fair Value Measurements (Details) - Recurring - Level 1 - USD ($) $ / shares in Units, $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Fixed-income mutual fund
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable securities	$ 28,446	$ 28,412
Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and cash equivalents	$ 680	$ 9,475
Net asset value (in dollars per share)	$ 1.00	$ 1.00

- Definition

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

+ References + Details

Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Other Income and Expenses [Abstract]
Payroll and payroll-related	$ 13,923	$ 20,042
Professional fees	10,224	13,780
Accrued data costs	13,647	8,473
Amounts due to Adobe	7,281	2,668
Other	3,982	7,944
Accrued expenses	$ 49,057	$ 52,907

Commitments and Contingencies (Narrative) (Details) $ in Thousands					1 Months Ended	3 Months Ended				6 Months Ended
	Sep. 28, 2017	Sep. 10, 2017 USD ($)	Jul. 18, 2017 USD ($)	Apr. 17, 2017 USD ($)	Oct. 31, 2015 claim	Jun. 30, 2017 USD ($)	Feb. 28, 2017 claim	Jul. 31, 2016 claim	Jun. 30, 2016 USD ($)	Jun. 30, 2017 USD ($)	Jun. 30, 2016 USD ($)	Dec. 31, 2017 USD ($)
Loss Contingencies [Line Items]
Gain (loss) on settlement of litigation						$ 915			$ (2,620)	$ (618)	$ (2,510)
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
Percentage of settlement amount paid				9.00%
Pending litigation \| Derivative litigation
Loss Contingencies [Line Items]
Gain (loss) on settlement of litigation										$ 2,000
Subsequent event \| Settled litigation \| John Hulme v. William P. Livek et al.
Loss Contingencies [Line Items]
Payments for legal settlements			$ 1,700
Subsequent event \| Pending litigation \| Derivative litigation
Loss Contingencies [Line Items]
Settlement amount awarded from other party		$ 10,000
Loss contingency accrual												$ 8,000
Subsequent event \| 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
Settlement amount awarded from other party		27,200
Loss contingency accrual												$ 110,000
Equity shares awarded for legal settlement		$ 82,800
Starboard Value LP \| Subsequent event \| Settled litigation \| Delaware General Corporation Law Section
Loss Contingencies [Line Items]
Percentage ownership of common stock outstanding shares	4.80%

Income Taxes (Narrative) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Income Taxes (Narrative) (Detail) - USD ($) $ in Thousands	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income tax (provision) benefit	$ (1,061)	$ (805)	$ (1,927)	$ 5,292
Effective tax rate	2.80%	2.00%	2.50%	(8.90%)
Release of valuation allowance				$ 6,900
Unrecognized tax benefits	$ 2,400		$ 2,400		$ 3,600

Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands		6 Months Ended
	Apr. 28, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Common stock, shares outstanding (in shares)		57,276,776		57,172,597
Acquisitions, net of cash acquired		$ 0	$ (37,086)
WPP \| Investor
Related Party Transaction [Line Items]
Common stock, shares outstanding (in shares)		11,289,364
Percentage common stock outstanding shares		19.70%
Compete
Related Party Transaction [Line Items]
Acquisitions, net of cash acquired	$ 27,300
Working capital adjustment	$ 1,400

Related Party Transactions (Transactions with Related Parties) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Related Party Transaction [Line Items]
Prepaid expenses and other current assets	$ 17,732		$ 17,732		$ 19,450
Other non-current assets	7,048		7,048		7,176
Accrued expenses	49,057		49,057		52,907
Deferred revenues	105,015		105,015		99,412
Investor
Related Party Transaction [Line Items]
Revenues	3,033	$ 2,082	6,345	$ 4,509
Interest income	195	298	403	601
Accounts receivable, net	5,109		5,109		8,412
Prepaid expenses and other current assets	0		0		2,923
Other non-current assets	0		0		185
Subscription receivable (additional paid-in capital)	15,443		15,443		21,266
Accounts payable	0		0		17
Accrued expenses	3,690		3,690		3,084
Deferred revenues	4,416		4,416		4,654
Investor \| Cost of revenues
Related Party Transaction [Line Items]
Expenses	3,140	4,251	6,887	5,298
Investor \| Selling and marketing
Related Party Transaction [Line Items]
Expenses	33	547	68	584
Investor \| Research and development
Related Party Transaction [Line Items]
Expenses	24	1,083	53	1,128
Investor \| General and administrative
Related Party Transaction [Line Items]
Expenses	25	124	49	157
Chief Financial Officer \| General and administrative
Related Party Transaction [Line Items]
Expenses	112	0	112	0
Chief Financial Officer \| Investigation and audit related
Related Party Transaction [Line Items]
Expenses	3,523	$ 0	6,857	$ 0
Chief Financial Officer \| Accounts payable
Related Party Transaction [Line Items]
Accounts payable	1,284		1,284		0
Chief Financial Officer \| Accrued expense
Related Party Transaction [Line Items]
Accrued expenses	$ 1,510		$ 1,510		$ 2,057

Summary of Significant Accounting Policies (Narrative) (Details)	Feb. 17, 2016 USD ($)
February 2016 share repurchase program
Equity, Class of Treasury Stock [Line Items]
Stock repurchase program, authorized amount	$ 125,000,000