Immersion (IMMR) 10-K6 Mar 202019 FY Annual reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Dec. 31, 2019	Feb. 28, 2020	Jun. 28, 2019
Document And Entity Information [Abstract]
Entity Registrant Name	IMMERSION CORP
Entity Central Index Key	0001058811
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		31,144,237
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 159,319,574

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 86,478	$ 110,988
Short-term investments	3,019	13,930
Accounts and other receivables	3,385	1,051
Prepaid expenses and other current assets	14,078	9,856
Total current assets	106,960	135,825
Property and equipment, net	1,226	2,343
Other assets, net	16,662	7,827
Total assets	124,848	145,995
Current liabilities:
Accounts payable	809	3,612
Accrued compensation	2,844	3,948
Other current liabilities	3,478	3,194
Deferred revenue	4,692	4,591
Total current liabilities	11,823	15,345
Long-term deferred revenue	25,952	30,203
Other long-term liabilities	3,316	787
Total liabilities	41,091	46,335
Commitments and contingencies (Note12)
Stockholders’ equity:
Common stock and additional paid-in capital – $0.001 par value; 100,000,000 shares authorized; 38,624,784 and 37,652,498 shares issued, respectively; 31,414,328 and 30,829,351 shares outstanding, respectively	253,289	246,415
Accumulated other comprehensive income	124	116
Accumulated deficit	(118,565)	(98,521)
Treasury stock at cost: 7,210,456 and 6,823,147 shares, respectively	(51,091)	(48,350)
Total stockholders’ equity	83,757	99,660
Total liabilities and stockholders’ equity	$ 124,848	$ 145,995

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	38,624,784	37,652,498
Common stock, shares outstanding (in shares)	31,414,328	30,829,351
Treasury stock, shares (in shares)	7,210,456	6,823,147

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues:
Revenue	$ 35,953	$ 110,979	$ 35,013
Costs and expenses:
Cost of revenues	170	218	197
Sales and marketing	6,426	6,118	13,516
Research and development	7,840	9,727	11,759
General and administrative	42,968	41,815	53,343
Restructuring costs	0	0	1,620
Total costs and expenses	57,404	57,878	80,435
Operating income (loss)	(21,451)	53,101	(45,422)
Interest and other income	1,787	1,832	337
Other income (expense), net	91	(198)	274
Income (loss) before provision for income taxes	(19,573)	54,735	(44,811)
Provision for income taxes	(471)	(392)	(480)
Net income (loss)	$ (20,044)	$ 54,343	$ (45,291)
Basic net income (loss) per share (in dollars per share)	$ (0.64)	$ 1.78	$ (1.55)
Shares used in calculating basic net income (loss) per share (in shares)	31,529	30,459	29,179
Diluted net income (loss) per share (in dollars per share)	$ (0.64)	$ 1.73	$ (1.55)
Shares used in calculating diluted net income (loss) per share (in shares)	31,529	31,407	29,179
Other comprehensive income (loss), net of tax
Change in unrealized gains (losses) on short-term investments	$ 8	$ 17	$ (16)
Total other comprehensive income (loss)	8	17	(16)
Total comprehensive income (loss)	(20,036)	54,360	(45,307)
Royalty and license
Revenues:
Revenue	35,643	110,557	34,089
Development, services, and other
Revenues:
Revenue	$ 310	$ 422	$ 924

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($) $ in Thousands	Total	Common Stock and Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Treasury Stock
Beginning balance (in shares) at Dec. 31, 2016		35,555,562			6,638,003
Beginning balance at Dec. 31, 2016	$ 55,340	$ 221,098	$ 115	$ (119,329)	$ (46,544)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(45,291)			(45,291)
Unrealized loss on available-for-sale securities, net of taxes	$ (16)		(16)
Stock repurchase (in shares)	48,687				48,687
Stock repurchase	$ (328)				$ (328)
Exercise of stock options, net of shares withheld for employee taxes (in shares)		70,608
Exercise of stock options, net of shares withheld for employee taxes	518	$ 518
Release of restricted stock units and awards (in shares)		275,598
Release of restricted stock units and awards	2,661	$ 2,661
Issuance of stock for ESPP purchase (in shares)		48,750
Issuance of stock for ESPP purchase	328	$ 328
Stock based compensation	3,441	$ 3,441
Ending balance (in shares) at Dec. 31, 2017		35,950,518			6,686,690
Ending balance at Dec. 31, 2017	9,657	$ 228,046	99	(171,616)	$ (46,872)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	54,343			54,343
Unrealized loss on available-for-sale securities, net of taxes	$ 17		17
Stock repurchase (in shares)	0
Exercise of stock options, net of shares withheld for employee taxes (in shares)		1,452,306			136,457
Exercise of stock options, net of shares withheld for employee taxes	$ 7,987	$ 9,465			$ (1,478)
Release of restricted stock units and awards (in shares)		222,985
Release of restricted stock units and awards	2,806	$ 2,806
Issuance of stock for ESPP purchase (in shares)		26,689
Issuance of stock for ESPP purchase	218	$ 218
Stock based compensation	5,880	$ 5,880
Ending balance (in shares) at Dec. 31, 2018		37,652,498			6,823,147
Ending balance at Dec. 31, 2018	99,660	$ 246,415	116	(98,521)	$ (48,350)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(20,044)			(20,044)
Unrealized loss on available-for-sale securities, net of taxes	$ 8		8
Stock repurchase (in shares)	387,309				387,309
Stock repurchase	$ (2,741)				$ (2,741)
Exercise of stock options, net of shares withheld for employee taxes (in shares)		173,993
Exercise of stock options, net of shares withheld for employee taxes	1,245	$ 1,245
Release of restricted stock units and awards (in shares)		776,552
Release of restricted stock units and awards	0	$ 0
Issuance of stock for ESPP purchase (in shares)		21,741
Issuance of stock for ESPP purchase	165	$ 165
Stock based compensation	5,464	$ 5,464
Ending balance (in shares) at Dec. 31, 2019		38,624,784			7,210,456
Ending balance at Dec. 31, 2019	$ 83,757	$ 253,289	$ 124	$ (118,565)	$ (51,091)

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash flows from operating activities:
Net income (loss)	$ (20,044)	$ 54,343	$ (45,291)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities:
Depreciation and amortization	2,197	855	968
Stock-based compensation	5,464	8,686	6,102
Impairment of right-of-use lease asset	939
Foreign currency translation loss	102	0	0
Deferred income taxes	431	109	(32)
Other	(3)	26	1
Changes in operating assets and liabilities:
Accounts and other receivables	(2,334)	(245)	576
Prepaid expenses and other current assets	(4,374)	(4,015)	141
Other assets	(11,379)	(7,188)	(197)
Accounts payable	(2,815)	(3,035)	696
Accrued compensation	(1,104)	(185)	(620)
Other current liabilities	(728)	(702)	(491)
Deferred revenue	(4,150)	21,406	(5,575)
Other long-term liabilities	3,699	(131)	(107)
Net cash (used in) provided by operating activities	(34,099)	69,924	(43,829)
Cash flows provided by (used in) investing activities:
Purchases of short-term investments	(8,930)	(17,693)	(23,807)
Proceeds from maturities of short-term investments	20,000	26,004	35,000
Purchases of property and equipment	(150)	(74)	(125)
Net cash provided by investing activities	10,920	8,237	11,068
Cash flows provided by (used in) financing activities:
Proceeds from issuance of common stock under employee stock purchase plan	165	218	328
Proceeds from stock options exercise	1,245	7,987	518
Cash paid for purchases of treasury stock	(2,741)	0	(328)
Net cash (used in) provided by financing activities	(1,331)	8,205	518
Net (decrease) increase in cash and cash equivalents	(24,510)	86,366	(32,243)
Cash and cash equivalents:
Beginning of year	110,988	24,622	56,865
End of year	86,478	110,988	24,622
Supplemental disclosure of cash flow information:
Cash paid for taxes	160	151	191
Supplemental disclosure of non-cash operating, investing, and financing activities:
Cashless option exercise under company stock plan	0	1,478	0
Release of Restricted Stock Units and Awards under company stock plan	$ 7,190	$ 2,806	$ 2,661

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2019
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES Description of Business Immersion Corporation (the “Company”) was incorporated in 1993 in California and reincorporated in Delaware in 1999. The Company focuses on the creation, design, development, and licensing of innovative haptic technologies that allow people to use their sense of touch more fully as they engage with products and experience the digital world around them. The Company has adopted a business model under which it provides advanced tactile software, related tools, and technical assistance designed to help integrate its patented technology into its customers’ products or enhance the functionality of its patented technology to certain customers; and offers licenses to the Company's patented technology to other customers. Principles of Consolidation and Basis of Presentation The accompanying consolidated financial statements include the accounts of Immersion Corporation and its wholly owned subsidiaries, Immersion Canada Corporation; Immersion International, LLC; Immersion Medical, Inc.; Immersion Japan K.K.; Immersion Ltd.; Immersion Software Ireland Ltd.; Haptify, Inc.; Immersion (Shanghai) Science & Technology Company, Ltd.; and Immersion Technology International Ltd. All intercompany accounts, transactions, and balances have been eliminated in consolidation. The Company has prepared the accompanying consolidated financial statements in conformity with U.S. GAAP. Use of Estimates The preparation of consolidated financial statements and related disclosures in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include valuation of income taxes including uncertain tax provisions, and revenue recognition. Actual results may differ materially from those estimates which were made based on the best information known to management at that time. Significant Accounting Policies Cash Equivalents The Company considers all highly liquid instruments purchased with an original or remaining maturity of less than three months at the date of purchase to be cash equivalents. Short-term Investments The Company’s short-term investments consist primarily of U.S treasury bills with an original or remaining maturity of greater than 90 days on the date of purchase. These investments are carried at fair market value. The Company classifies securities with readily determinable market values as available-for-sale. Even though the stated maturity dates of these debt securities may be one year or more beyond the balance sheet date, the Company has classified all debt securities as short-term investments as they are reasonably expected to be realized in cash or sold within one year. Unrealized gains or losses on such securities are included in accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses from maturities of all such securities are reported in earnings and computed using the specific identification cost method. Realized gains or losses and charges for other-than-temporary declines in value, if any, on available-for-sale securities are reported in other income (expense), net, as incurred. We periodically evaluate these investments for other-than-temporary impairment. Fair Value of Financial Instruments Financial instruments consist primarily of cash equivalents, short-term investments, accounts receivable and accounts payable. Cash equivalents and short-term investments are stated at fair value based on quoted market prices, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency. The recorded cost of accounts receivable and accounts payable approximate the fair value of the respective assets and liabilities. Property and Equipment Property is stated at cost and is depreciated using the straight-line method over the estimated useful life of the related asset. The estimated useful lives are typically as follows: Computer equipment and purchased software 3 years Machinery and equipment 3-5 years Furniture and fixtures 5 years Leasehold improvements are amortized over the shorter of the lease term or their estimated useful life. Long-lived Assets The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of that asset may not be recoverable. An impairment loss would be recognized when the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset. Leases The Company leases all of its office space pursuant to lease arrangements, each of which have expiration dates on or before February 29, 2024 . The Company's operating leases are accounted for as right-of-use (“ROU”) assets and lease liability obligations in the Company's Consolidated Balance Sheets under Other assets, Other current liabilities and Other long-term liabilities, respectively. ROU assets represent the Company's right to use an underlying asset for the lease term, and lease liability obligations represent the Company's obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term. The Company has lease agreements that combine lease and non-lease components, and the Company elects to account for such components as a single lease component. As the Company's leases typically do not provide an implicit rate, the Company estimates its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. ROU assets also include any lease payments made and exclude lease incentives and direct costs. Lease expense is recognized on a straight-line basis over the lease term. The Company elects to not present leases with an initial term of 12 months or less on its Consolidated Balance Sheet. Revenue Recognition The Company's revenue is primarily derived from fixed fee license agreements and per-unit royalty agreements, along with less significant revenue earned from development, services and other revenue. Fixed fee license revenue The Company recognizes revenue from a fixed fee license agreement when the Company's performance obligation is satisfied, which typically occurs upon the transfer of rights to the Company's technology upon the execution of the license agreement. In certain contracts, the Company grants a license to its existing patent portfolio at the inception of the license agreement as well as rights to the portfolio as it evolves throughout the contract term. For such arrangements, the Company has two separate performance obligations: • Performance Obligation A: transfer of rights to the Company's patent portfolio as it exists when the contract is executed; • Performance Obligation B: transfer of rights to the Company's patent portfolio as it evolves over the term of the contract, including access to new patent applications that the licensee can benefit from over the term of the contract. If a fixed fee license agreement contains only Performance Obligation A, the Company will recognize most or all of the revenue from the agreement at the inception of the contract. For fixed fee license agreements that contain both Performance Obligation A and B, the Company will allocate the transaction price based on the standalone price for each of the two performance obligations. The Company uses a number of factors primarily related to the attributes of its patent portfolio to estimate standalone prices related to Performance Obligation A and B. Once the transaction price is allocated, the portion of the transaction price allocable to Performance Obligation A will be recognized in the quarter the license agreement is signed and the customer can benefit from rights provided in the contract, and the portion allocable to Performance Obligation B will be recognized on a straight-line basis over the contract term. For such contracts, a contract liability account will be established and included within deferred revenue on the Consolidated Balance Sheets. As the rights and obligations in a contract are interdependent, contract assets and contract liabilities that arise in the same contract are presented on a net basis. Some of the Company's license agreements contain fixed fees related to past infringements. Such fixed fees are recognized as revenue or recorded as a deduction to the Company's operating expense in the quarter the license agreement is signed. Payments for fixed fee license contracts typically are due in full within 30 - 45 days from execution of the contract. From time to time, the Company enters into a fixed fee license contract with payments due in a number of installments payable throughout the contract term. In such cases, the Company will determine if a significant financing component exists and if it does, the Company will recognize more or less revenue and corresponding interest expense or income, as appropriate. Per-unit Royalty revenue ASC 606 requires an entity to record per-unit royalty revenue in the same period in which the licensee’s underlying sales occur. As the Company generally does not receive the per-unit licensee royalty reports for sales during a given quarter within the time frame that allows the Company to adequately review the reports and include the actual amounts in its quarterly results for such quarter, the Company accrues the related revenue based on estimates of its licensees’ underlying sales, subject to certain constraints on its ability to estimate such amounts. The Company develops such estimates based on a combination of available data including, but not limited to, approved customer forecasts, a lookback at historical royalty reporting for each of its customers, and industry information available for the licensed products. As a result of accruing per-unit royalty revenue for the quarter based on such estimates, adjustments will be required in the following quarter to true up revenue to the actual amounts reported by its licensees. During the three months ended December 31, 2019, the Company recorded adjustments to decrease royalty revenue by $247,000 . This adjustment represents the difference between the actual per-unit royalty revenue for the three months ended September 30, 2019 as reported by the Company's licensees during the three months ended December 31, 2019 and the estimated per-unit royalty revenue for the three months ended September 30, 2019 that the Company reported during the three months ended September 30, 2019. The Company recorded adjustments to decrease royalty revenue by $143,000 during the three months ended September 30, 2019. During the three months ended June 30 and March 31, 2019, the Company recorded adjustments to increase royalty revenue by $234,000 and $149,000 , respectively, based on actual sales that occurred in the previous quarters. During the three months ended December 31, 2018, the Company recorded an adjustment to increase revenue by $189,000 and during the three months ended September 30 and June 30, 2018, the Company recorded adjustments to decrease royalty revenue by $333,000 and $326,000 , respectively, based on actual sales that occurred in the previous quarters. The Company had no true-ups for the three months ended March 31, 2018. Certain of the Company's per-unit royalty agreements contains minimum royalty provision which sets forth minimum amounts to be received by the Company during the contract term. Under ASC 606, minimum royalties are considered a fixed transaction price to which the Company will have an unconditional right once all other performance obligations, if any, are satisfied. The Company recognizes all minimum royalties as revenue at the inception of the license agreement or in the period in which all remaining revenue recognition criteria have been met. The Company accounts for the unbilled minimum royalties as contract assets on a contract basis on its Consolidated Balance Sheets, and the balance of such contract assets will be reduced by the actual royalties to be reported by the licensee during the contract term until fully utilized, after which point any excess per-unit royalties reported will be recognized as revenue. As the rights and obligations in a contract are interdependent, contract assets and contract liabilities that arise in the same contract are presented on a net basis. Payments of per-unit royalties typically are due within 30 to 60 days from the end of the calendar quarter in which the underlying sales took place. Development, services, and other revenue As the performance obligation related to the Company's development, service and other revenue is satisfied over a period of time, the Company recognizes such revenue evenly as the performance obligation is satisfied which is generally consistent with the period of performance obligation, which is generally consistent with the contractual term. Deferred Revenue Deferred revenue consists of amounts that have been invoiced or paid, but have not been recognized as revenue. The amounts are primarily derived from the Company's fixed license fee agreements under which the Company is obliged to transfer both rights to its patent portfolio that exists when the contract is executed and rights to its patent portfolio as it evolves over the contract term. Refer to Note 2, Revenue Recognition for detailed discussion. Deferred revenue that will be recognizable during the succeeding 12-month period is recorded as current, and the remaining deferred revenue is recorded as non-current. Advertising Advertising costs (including obligations under cooperative marketing programs) are expensed as incurred and included in sales and marketing expense. Advertising expense was as follows (in thousands): Year ended December 31, 2019 2018 2017 Advertising expense $ 173 $ 67 $ 221 Research and Development Research and development costs are expensed as incurred. Income Taxes The Company uses the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized and are reversed at such time that realization is believed to be more likely than not. Software Development Costs Costs for the development of new software products and substantial enhancements to existing software products are expensed as incurred until technological feasibility has been established, at which time any additional costs would be capitalized. The Company considers technological feasibility to be established upon completion of a working model of the software. Because the Company believes its current process for developing software is essentially completed concurrently with the establishment of technological feasibility, no costs have been capitalized to date. Stock-based Compensation Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which is the vesting period. Concentration of Credit Risks Financial instruments that potentially subject the Company to a concentration of credit risk principally consist of cash, cash equivalents, short term investments, and accounts receivable. The Company is also subject to a concentration of revenues given certain key licensees that contributed a significant portion of the Company's total revenue. See Note 13. Segment Reporting, Geographic Information and Significant Customers of the Notes to Consolidated Financial Statements for more details on customer revenue concentration. The Company invests primarily in money market accounts and highly liquid debt instruments purchased with an original or remaining maturity of greater than 90 days on the date of purchase. Deposits held with banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand. The Company licenses technology primarily to companies in North America, Europe, and Asia. To reduce credit risk, management performs periodic credit evaluations of its customers’ financial condition. The Company periodically evaluates potential credit losses to ensure adequate reserves are maintained, but historically the Company has not experienced any significant losses related to individual customers or groups of customers in any particular industry or geographic area. As such, the Company had zero reserves for the years ended December 31, 2019 and December 31, 2018 due to its low credit risk. Certain Significant Risks and Uncertainties The Company operates in multiple industries and its operations can be affected by a variety of factors. For example, management believes that changes in any of the following areas could have a negative effect on the Company's future financial position and results of operations: the mix of revenues; the loss of significant customers; fundamental changes in the technologies underlying the Company’s and its licensees’ products; market acceptance of the Company’s and its licensees’ products under development; development of sales channels; litigation or other claims in which the Company is involved; the ability to successfully assert its patent rights against others; the impact of changing economic conditions; the hiring, training, and retention of key employees; successful and timely completion of product and technology development efforts; and new product or technology introductions by competitors. Foreign Currency Translation The functional currency of the Company’s foreign subsidiaries is U. S. dollars. Accordingly, gains and losses from the translation of the financial statements of the foreign subsidiaries and foreign currency transaction gains and losses are included in the Company's Consolidated Statements of Operations. Recently Adopted Accounting Pronouncements In July 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-09 Codification Improvemen t (“ASU 2018-09”). This ASU amends a wide variety of Topics in the Codification issued by FASB with technical corrections, clarifications, and other minor improvements, and should eliminate the need for periodic agenda requests for narrow and incremental items. Many of the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2018 for public entities. The Company adopted this ASU as of January 1, 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In June 2018, the FASB issued ASU 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting (”ASU 2018-07”). This ASU expands the scope of Topic 718 to include share-based payment transaction for acquiring goods and services from nonemployees and supersedes subtopic 505-50. The Company adopted this ASU as of January 1, 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In February 2018, the FASB issued ASU 2018-02 Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“ASU 2018-02”). The amendments in this ASU allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The guidance is effective for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years, and early adoption is permitted. The Company adopted this ASU as of January 1, 2019. The amount of stranded tax effects that was reclassified from accumulated other comprehensive loss was not material to the Company's consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 Leases: Topic 842 (“ASU 2016-02”) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under prior U.S. GAAP. Subsequently, the FASB issued numerous amendments to the initial guidance including ASU 2017-13, ASU 2018-10, ASU 2018-11, ASU 2018-20 and ASU 2019-01 (collectively, “ASC 842”). ASC 842 requires that a lessee should recognize a liability to make lease payments (“Lease Liabilities”) and a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet. ASC 842 also requires additional disclosures related to key information about leasing arrangements, including, but not limited to, amounts, timing, and uncertainty of cash flows arising from leases. The Company adopted ASC 842 on January 1, 2019 (the “Adoption Date”), using the alternative modified transition method, which requires a cumulative-effect adjustment, if any, to the opening balance of accumulated deficit to be recognized on the Adoption Date, with prior periods not restated. The Company elected certain practical expedients, including 1) not to reassess prior conclusions related to the identification, classification and accounting for initial direct costs for leases, 2) not to use hindsight to determine lease terms, 3) to not separate non-lease components within our lease portfolio, and 4) not to present leases with an initial term of 12 months or less on its Consolidated Balance Sheets. The adoption of ASC 842 resulted in the recognition of ROU assets of $4.0 million and lease liabilities for operating leases of $4.9 million . There was no cumulative effect adjustment recognized on the beginning accumulated deficit as a result of the adoption. The comparative period presented in this Form 10-K reflects the former lease U.S. GAAP accounting guidance. See Note 11. Leases for further information. Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for us in the first quarter of 2021 on a prospective basis, and early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). This guidance requires financial assets measured at amortized cost to be presented at the net amount expected to be collected based on historical events, current conditions and forecast information. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2019 and early adoption is permitted. The Company adopted ASU 2016-13 as of January 1, 2020. The adoption of this new accounting standard did not have a material impact on the Company's consolidated financial statements.

REVENUE RECOGNITION

REVENUE RECOGNITION	12 Months Ended
REVENUE RECOGNITION	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company's revenue is primarily derived from fixed fee license agreements and per-unit royalty agreements, along with less significant revenue earned from development, services and other revenue. Disaggregated Revenue The following table presents the disaggregation of the Company's revenue for the years ended December 31, 2019 , 2018 and 2017 (in thousands): Years Ended December 31, 2019 2018 2017 (1) Fixed fee license revenue $ 12,627 $ 83,573 $ 12,575 Per-Unit royalty revenue 23,016 26,984 21,514 Total royalty and license revenue 35,643 110,557 34,089 Development, services, and other 310 422 924 Total revenues $ 35,953 $ 110,979 $ 35,013 (1) Revenues for the year ended December 31, 2017 are presented in accordance with ASC 605. As of December 31, 2019 , the Company had contract assets of $13.1 million included within prepaid expenses and other current assets, and $6.9 million included within other non-current assets, net, on the Consolidated Balance Sheets. As of December 31, 2018 , the Company had contract assets of $9.0 million included within prepaid expenses and other current assets, and $7.2 million included within other non-current assets, net, on the Consolidated Balance Sheets. The balance of these contract assets increased by $3.9 million from January 1, 2019 to December 31, 2019 , primarily related to certain contracts entered into during the year ended December 31, 2019 that included a minimum royalty arrangement. The balance of the contract assets as of December 31, 2019 also included the Company's estimate of per-unit royalty related to the underlying sales that occurred in the fourth quarter of 2019. Contracted Revenue Based on contracts signed and payments received as of December 31, 2019 , the Company expects to recognize $30.0 million revenue related to Performance Obligation B under its fixed fee license agreements, which are satisfied over time, including $13.6 million over one to three years and $16.4 million over more than three years.

FAIR VALUE DISCLOSURES

FAIR VALUE DISCLOSURES	12 Months Ended
FAIR VALUE DISCLOSURES	Dec. 31, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE DISCLOSURES	FAIR VALUE DISCLOSURES Cash Equivalents and Short-term Investments The financial instruments of the Company measured at fair value on a recurring basis are cash equivalents and short-term investments. The Company’s fixed income available-for-sale securities consist of high quality, investment grade securities. The Company values these securities based on pricing from pricing vendors, who may use quoted prices in active markets for identical assets (Level 1) or inputs other than quoted prices that are observable either directly or indirectly (Level 2) in determining fair value. The types of instruments valued based on quoted market prices in active markets include mostly money market securities. Such instruments are generally classified within Level 1 of the fair value hierarchy. The types of instruments valued based on quoted prices in markets that are less active, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency are generally classified within Level 2 of the fair value hierarchy and include U.S. treasury securities. The types of instruments valued based on unobservable inputs which reflect the reporting entity’s own assumptions or data that market participants would use in valuing an instrument are generally classified within Level 3 of the fair value hierarchy. As of December 31, 2019 and 2018 , the Company did not hold any Level 3 instruments. The Company had no other-than-temporary impairment charges recorded in the years ended December 31, 2019 , 2018 , and 2017 . U.S. Treasury securities are classified as short-term investments, and money market accounts are classified as cash equivalents on the Company’s Consolidated Balance Sheets. Financial instruments measured at fair value on a recurring basis as of December 31, 2019 and 2018 are as follows (in thousands): December 31, 2019 Total Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 63,351 $ — $ — $ 63,351 U.S. Treasury securities — 3,019 — 3,019 Total assets at fair value (1) $ 63,351 $ 3,019 $ — $ 66,370 December 31, 2018 Total Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 81,425 $ — $ — $ 81,425 U.S. Treasury securities — 13,930 — 13,930 Total assets at fair value (1) $ 81,425 $ 13,930 $ — $ 95,355 (1) The above tables exclude $23.1 million and $29.6 million of cash held in banks as of December 31, 2019 and 2018 , respectively. Short-term Investments Short-term investments as of December 31, 2019 and 2018 consisted of the following (in thousands): December 31, 2019 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value U.S. Treasury securities $ 3,018 $ 1 $ — $ 3,019 Total $ 3,018 $ 1 $ — $ 3,019 December 31, 2018 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value U.S. Treasury securities $ 13,936 $ — $ (6 ) $ 13,930 Total $ 13,936 $ — $ (6 ) $ 13,930 The contractual maturity dates of the Company’s available-for-sale securities on December 31, 2019 and 2018 were all due within one year. There were no transfers of instruments between Level 1 and 2 during the years ended December 31, 2019 and 2018 .

BALANCE SHEET DETAILS

BALANCE SHEET DETAILS	12 Months Ended
BALANCE SHEET DETAILS	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BALANCE SHEET DETAILS	BALANCE SHEETS DETAILS Cash and Cash Equivalents The Company's cash and cash equivalent balances were as follows (in thousands): December 31, 2019 2018 Cash $ 23,127 $ 29,563 Money market funds 63,351 81,425 Cash and cash equivalents $ 86,478 $ 110,988 Accounts and Other Receivables Accounts and other receivables were as follows (in thousands): December 31, 2019 2018 Trade accounts receivable $ 2,972 $ 645 Receivables from vendors and other 413 406 Accounts and other receivables $ 3,385 $ 1,051 Property and Equipment Property and equipment are as follows (in thousands): December 31, 2019 2018 Computer equipment and purchased software $ 3,011 $ 3,167 Machinery and equipment 699 821 Furniture and fixtures 1,115 1,113 Leasehold improvements (1) 3,897 3,897 Total 8,722 8,998 Less accumulated depreciation and amortization (1) (7,496 ) (6,655 ) Property and equipment, net $ 1,226 $ 2,343 (1) In the fourth quarter 2019 , the Company announced its decision to exit the San Jose California facility (“SJ Facility”) by March 31, 2020 . The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020 . As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020 . Other Assets, Net Other assets are as follows (in thousands): December 31, 2019 2018 Contract assets - Long-term $ 6,928 $ 7,231 Lease right-of-use assets 2,202 — Deferred tax assets 470 295 Other assets and deposit 7,062 301 Total other assets, net $ 16,662 $ 7,827 Other Current Liabilities Other liabilities are as follows (in thousands): December 31, 2019 2018 Accrued legal $ 1,077 $ 1,827 Lease liabilities - current 1,150 — Income taxes payable 46 204 Other current liabilities 1,205 1,163 Total other current liabilities $ 3,478 $ 3,194

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock Options and Awards The Company’s equity incentive program is a long-term retention program that is intended to attract, retain, and provide incentives for talented employees, consultants, officers, and directors and to align stockholder and employee interests. The Company may grant time based options, market condition based options, stock appreciation rights, restricted stock awards (“RSAs”), restricted stock units (“RSUs”), performance shares, performance units, and other stock-based or cash-based awards to employees, officers, directors, and consultants. Under this program, stock options may be granted at prices not less than the fair market value on the date of grant for stock options. These stock options generally vest over four years and expire from seven to ten years from the grant date. In addition to time based vesting, market condition based options are subject to a market condition whereby the closing price of the Company common stock must exceed a certain level for a number of trading days within a specified time period or the options will be canceled before the expiration date of the options. RSAs generally vests over one year . RSUs generally vest over three years . Awards granted other than an option or stock appreciation right shall reduce the common stock shares available for grant by 1.75 shares for every share issued. On June 14, 2019, the Company's stockholders approved an increase to the number of shares reserved for issuance by 2,595,751 shares. A summary of the Company's equity incentive program is as follows (in thousands): December 31, 2019 Common stock shares available for grant 4,214 Standard and market condition-based stock options outstanding 967 RSAs outstanding 91 RSUs outstanding 945 Time-Based Stock Options The following summarizes activities for the time-based stock options for the year ended December 31, 2019 : Number of Shares (in thousands) Weighted Average Weighted Average Aggregate Outstanding at December 31, 2018 1,862 $ 9.44 2.85 $ 751 Granted 783 $ 8.25 Exercised (174 ) $ 7.15 Canceled or expired (1,504 ) $ 9.65 Outstanding as of December 31, 2019 967 $ 8.55 5.63 $ 16 Vested and expected to vest at December 31, 2019 967 $ 8.55 5.63 $ 16 Exercisable at December 31, 2019 161 $ 9.80 2.12 $ 0.4 Aggregate intrinsic value is calculated as the difference between the exercise price of the underlying awards and the exercise price of the Company’s common stock for the options that were in-the-money. For the year ended December 31, 2019, the weighted average grant date fair value was $3.69 . Market Condition-Based Stock Options In 2014, the Company began to grant market condition-based stock options. These stock options will vest if the closing price of the Company stock exceeds a certain level for a number of trading days within a specified time frame or the stock options will be canceled before the expiration of the stock options. The Company had 272,081 market condition-based stock options outstanding as of December 31, 2018 of which all expired during the year ended December 31, 2019 . There were no market condition-based stock options outstanding as of December 31, 2019 . Restricted Stock Units The following summarizes RSUs activities for the year ended December 31, 2019 : Number of Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value Weighted Average (Years) Aggregate Outstanding at December 31, 2018 1,091 $ 10.97 0.67 $ 9,773 Granted 892 $ 8.54 Released (714 ) $ 11.30 Forfeited (324 ) $ 9.85 Outstanding at December 31, 2019 945 $ 8.81 1.25 $ 7,020 The aggregate intrinsic value is calculated as the market value as of the end of the reporting period. Restricted Stock Awards The following summarizes RSA activities for the year ended December 31, 2019 : Number of Restricted Stock Awards (in thousands) Weighted Average Grant Date Fair Value Weighted Average Remaining Recognition Period Outstanding at December 31, 2018 55 $ 13.02 0.46 Granted 114 $ 7.60 Released (62 ) $ 12.63 Forfeited (16 ) $ 7.27 Outstanding at December 31, 2019 91 $ 7.45 0.45 Employee Stock Purchase Plan Under the Company's 1999 Employee Stock Purchase Plan (“ESPP”), eligible employees may purchase common stock through payroll deductions at a purchase price of 85% of the lower of the fair market value of the Company’s common stock at the beginning of the offering period or the purchase date. Participants may not purchase more than 2,000 shares in a six months offering period or purchase stock having a value greater than $25,000 in any calendar year as measured at the beginning of the offering period. A total of 1.0 million shares of common stock has been reserved for issuance under the ESPP. During the year ended December 31, 2019, 21,741 shares were purchased under the ESPP with average purchase price of $7.60 . As of December 31, 2019 , 253,437 shares were available for future purchase under the ESPP. Stock-based Compensation Expense Valuation and amortization methods Stock-based compensation is based on the estimated fair value of awards, net of estimated forfeitures, and recognized over the requisite service period. Estimated forfeitures are based on historical experience at the time of grant and revised, if necessary, in subsequent periods if actual forfeitures differ from those estimates. The stock-based compensation related to all of our stock-based awards and ESPP for the years ended December 31, 2019 , 2018 and 2017 is as follows (in thousands): For the Years Ended December 31, 2019 2018 2017 Stock options $ 701 $ 1,222 $ 3,735 RSUs and RSAs 4,692 7,372 2,234 Employee stock purchase plan 71 92 $ 133 Total $ 5,464 $ 8,686 $ 6,102 Sales and marketing $ 947 $ 946 $ 1,025 Research and development 1,304 1,948 981 General and administrative 3,213 5,792 4,096 Total $ 5,464 $ 8,686 $ 6,102 The Company uses the Black-Scholes-Merton option pricing model for its time-based options, single-option approach to determine the fair value of standard stock options and ESPP shares. All share-based payment awards are amortized on a straight-line basis over the requisite service periods of the awards, which are generally the vesting periods. The determination of the fair value of share-based awards on the date of grant using an option pricing model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables. These variables include actual and projected employee stock option exercise behaviors that impact the expected term, the Company’s expected stock price volatility over the term of the awards, risk-free interest rate, and expected dividend. Expected term — The Company estimates the expected term of options granted by calculating the average term from the Company’s historical stock option exercise experience. The expected term of ESPP shares is the length of the offering period. Expected volatility — The Company estimates the volatility of its common stock taking into consideration its historical stock price movement and its expected future stock price trends based on known or anticipated events. Risk-free interest rate — The Company bases the risk-free interest rate that it uses in the option pricing model on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term on the options. Expected dividend — The Company does not anticipate paying any cash dividends in the foreseeable future and therefore uses an expected dividend yield of zero in the option-pricing model. Forfeitures — The Company is required to estimate future forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company uses historical data to estimate pre-vesting option and RSUs forfeitures and records stock-based compensation expense only for those awards that are expected to vest. The Company uses the Monte-Carlo Simulation model to value the stock options with a market condition. Valuation techniques such as a Monte-Carlo Simulation model have been developed to value path-dependent awards. The Monte-Carlo Simulation model is a generally accepted statistical technique used, in this instance, to simulate a range of future stock prices for the Company. The assumptions used to value options granted under the Company’s equity incentive program are as follows: Time-based stock options: For the Year Ended December 31, 2019 2018 2017 Expected life (in years) 4.4 4.4 4.6 Volatility 53 % 55 % 52 % Interest rate 2.0 % 3.0 % 2.0 % Dividend yield — — — Market condition based stock options: For the Years Ended December 31, 2019 (1) 2018 (1) 2017 Expected life (in years) N/A N/A 7.0 Volatility N/A N/A 55 % Interest rate N/A N/A 2.0 % Dividend yield N/A N/A — % (1) No market condition based stock options were granted during the years ended December 31, 2019 and 2018 As of December 31, 2019 , there was $8.0 million of unrecognized compensation cost adjusted for estimated forfeitures related to non-vested stock options, restricted stock awards and RSUs granted to the Company’s employees and directors. This unrecognized compensation cost will be recognized over an estimated weighted-average period of approximately 2.6 years . Total unrecognized compensation cost will be adjusted for future changes in estimated forfeitures.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2019
Equity [Abstract]
STOCKHOLDERS' EQUITY	STOCKHOLDERS' EQUITY Accumulated Other Comprehensive Income The changes in accumulated other comprehensive income (loss) are included in the table below. Year Ended December 31, 2019 Unrealized Gains and Losses on Available-for Sale Securities Foreign Currency Items Total Beginning balance $ (6 ) $ 122 $ 116 Amounts reclassified from accumulated other comprehensive income (loss) 8 — 8 Ending balance $ 2 $ 122 $ 124 . Year Ended December 31, 2018 Unrealized Gains and Losses on Available-for Sale Securities Foreign Currency Items Total Beginning balance $ (23 ) $ 122 $ 99 Amounts reclassified from accumulated other comprehensive income 17 — 17 Ending balance $ (6 ) $ 122 $ 116 Stock Repurchase Program On November 1, 2007, the Company announced its Board authorized the repurchase of up to $50 million of the Company’s common stock. In addition, on October 22, 2014, the Board authorized another $30 million under the share repurchase program. The Company may repurchase its stock for cash in the open market in accordance with applicable securities laws. The timing and amount of any stock repurchase will depend on share price, corporate and regulatory requirements, economic and market conditions, and other factors. The stock repurchase authorization has no expiration date, does not require the Company to repurchase a specific number of shares, and may be modified, suspended, or discontinued at any time. In December 2019, the Company repurchased 387,309 shares for $2.7 million at the average cost of $7.08 per share. There were no stock repurchases during the year ended December 31, 2018. During the year ended December 31, 2017 , the Company repurchased 48,687 shares for $328,000 at an average cost of $6.73 per share, net of transaction costs through open market repurchases. As of December 31, 2019 , approximately $30.6 million of the Company's common stock may yet be purchased. During the first quarter of 2020, the Company repurchased an additional 587,989 shares for $4.4 million at an average cost of $7.52 per share leaving approximately $26.2 million for purchases of the Company’s common stock.

RESTRUCTURING AND OTHER CHARGES

RESTRUCTURING AND OTHER CHARGES	12 Months Ended
RESTRUCTURING AND OTHER CHARGES	Dec. 31, 2019
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND OTHER CHARGES	RESTRUCTURING AND OTHER CHARGES For the year ended December 31, 2017, the Company recorded restructuring expenses of $1.6 million which consisted of $1.5 million employee related restructuring charge and $0.1 million of facilities related and other restructuring costs. The Company recorded $44,000 in adjustments to the 2017 restructuring costs during the three months ended March 31, 2018. The restructuring plan was expected to increase internal efficiencies through the consolidation of certain sites of operation and resulted in the elimination of approximately 56 positions, or 41% , of the worldwide employee base. In the fourth quarter of 2017, the Company executed a series of restructuring actions designed to sharpen the Company’s strategic focus and establish a more cost-efficient operating structure. The restructuring activities primarily focused on a reduction of the Company’s global workforce in conjunction with steps taken to: • Significantly reduce the Company’s presence in China and focus its efforts on Mobile OEM licensing in that region; • Cease its Mobile Advertising activities; and • Narrow its focus in the Gaming and VR/AR markets on development efforts to bolster its IP licensing model in these markets. All accrued amounts related to the 2017 restructuring activities were paid during the first quarter of 2018.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Income tax provisions for the years ended December 31, 2019 , 2018 and 2017 consisted of the following (in thousands): Year Ended December 31, 2019 2018 2017 Income (loss) before provisions for income taxes $ (19,573 ) $ 54,735 $ (44,811 ) Provision for income taxes (471 ) (392 ) (480 ) Effective tax rate (2.4 )% 0.7 % (1.1 )% The 2019 , 2018 and 2017 provision for income taxes resulted primarily from estimated foreign taxes and foreign withholding tax expense. The Company reported pre-tax book income (loss) consisted of (in thousands): Year Ended December 31, 2019 2018 2017 Domestic $ (17,970 ) $ 49,509 $ (23,994 ) Foreign (1,603 ) 5,226 (20,817 ) Total $ (19,573 ) $ 54,735 $ (44,811 ) The provisions for income taxes consisted of the following (in thousands): Year Ended December 31, 2019 2018 2017 Current: U.S. federal — $ — $ — State and local (3 ) (3 ) (5 ) Foreign (190 ) (331 ) (448 ) Total current $ (193 ) $ (334 ) $ (453 ) Deferred: U.S. federal — — — State and local — — — Foreign (278 ) (58 ) (27 ) Total deferred (278 ) (58 ) (27 ) Total provision for income taxes $ (471 ) $ (392 ) $ (480 ) On July 27, 2015, a U.S. Tax Court opinion (Altera Corporation et. al v. Commissioner) concerning the treatment of stock-based compensation expense in an intercompany cost sharing arrangement was issued. In its opinion, the U.S. Tax Court accepted Altera's position of excluding stock-based compensation from its intercompany cost sharing arrangement. On February 19, 2016, the IRS appealed the ruling to the U.S. Court of Appeals for the Ninth Circuit (the “Ninth Circuit”). On July 24, 2018, the Ninth Circuit reversed the 2015 decision of the U.S. Tax Court that had found certain Treasury regulations related to stock-based compensation to be invalid. On August 7, 2018, the Ninth Circuit withdrew its July 24, 2018 opinion to allow a reconstituted panel to confer on the decision. This reconstituted panel reconsidered the validity of the cost sharing regulations at issue. The regulations at issue require related entities to share the cost of employee stock compensation in order for their cost-sharing arrangements to be classified as “qualified cost-sharing arrangements” and to avoid potential IRS adjustment. On June 7, 2019, the reconstituted panel of the Ninth Circuit upheld the 2018 decision of the Ninth Circuit, concluding stock-based compensation must be included in intercompany cost sharing agreements for the agreements to be classified as “qualified cost-sharing arrangements”. On July 22, 2019, Altera filed a petition for an en banc rehearing with the Ninth Circuit which was denied. On February 10, 2020, Altera filed an appeal to the United States Supreme Court (the “Supreme Court”) for review. Although the Company believes stock-based compensation is not required to be included in its pool of shared costs under its intercompany cost sharing arrangement, the Company has concluded that it is not more likely than not that Altera will prevail with an appeal to the Supreme Court. As such, the Company has made corresponding provisions. The Company will continue to monitor ongoing developments and potential impacts to its consolidated financial statements. On December 22, 2017, the Tax Act was passed into law. Among other changes, the Tax Act reduced the US federal corporate income tax rate from 35% to 21%, required companies to pay a one-time transition tax on earnings of certain foreign subsidiaries that were previously tax deferred and created new taxes on certain foreign sourced earnings. In addition, the Act introduced the Base Erosion and Anti-Abuse Tax (the “BEAT”), which creates a new tax on certain related-party payments. The Company concluded that it has not met the threshold requirements of the BEAT. Although the measurement period has closed, further technical guidance related to the Tax Act, including final regulations on a broad range of topics, is expected to be issued. In accordance with ASC 740, the Company will recognize any effects of the guidance in the period that such guidance is issued. Deferred tax assets and liabilities are recognized for the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, tax losses, and credit carryforwards. Significant components of the net deferred tax assets and liabilities consisted of (in thousands): December 31, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 4,936 $ 4,968 State income taxes 1 1 Deferred revenue 6,291 2,347 Research and development and other credits 8,282 9,590 Reserves and accruals recognized in different periods 1,128 3,734 Capitalized R&D expenses 3,447 3,415 Depreciation and amortization 3,636 472 Lease liability 806 — Deferred rent — 160 Other — 6 Total deferred tax assets 28,527 24,693 Valuation allowance (28,057 ) (24,398 ) Net deferred tax assets 470 295 Right of use lease assets (466 ) — Foreign credits (23 ) (29 ) Other (40 ) (17 ) Net deferred tax liabilities (529 ) (46 ) Net deferred taxes $ (59 ) $ 249 The Company accounts for deferred taxes under ASC 740 which requires a reduction of the carrying amounts of deferred tax assets by a valuation allowance if, based on available evidence, it is more likely than not that such assets will not be realized. Accordingly, the need to establish valuation allowances for deferred tax assets is assessed periodically based on the ASC 740 more-likely-than-not realization (“MLTN”) threshold criterion. This assessment considers matters such as future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. The evaluation of the recoverability of the deferred tax assets requires that the Company weigh all positive and negative evidence to reach a conclusion that it is more likely than not that all or some portion of the deferred tax assets will not be realized. The weight given to the evidence is commensurate with the extent to which it can be objectively verified. As of December 31, 2018, based on its assessment of the realizability of its deferred tax assets, the Company continued to maintain a full valuation allowance against all of its federal and state, and certain of its foreign net deferred tax assets. As of December 31, 2019 , the net operating loss carryforwards for federal and state income tax purposes were approximately $1.3 million and $53.0 million , respectively. The state net operating losses begin to expire in 2028 . The federal net operating losses for tax years after 2017 can be carried forward indefinitely. The Company also has net operating loss (“NOL”) carryforwards from Ireland of $1.8 million that can be carried forward indefinitely and do not expire. Based on the Company’s assessment of positive and negative evidence as of December 31, 2019 , the Company concluded it was not more likely than not that the deferred tax asset arising from the Ireland NOL carryforward would be realized. Therefore, as of December 31, 2019 the Company recorded $1.6 million to reflect a full valuation allowance against Ireland’s deferred tax asset. As of December 31, 2019 , the Company had federal and state tax credit carryforwards of approximately $8.3 million and $2.4 million , respectively, available to offset future tax liabilities. The federal credit carryforwards will expire between 2020 and 2038 and the California tax credits will carryforward indefinitely. In addition, as of December 31, 2019 , the Company has Canadian research and development credit carryforwards of $1.7 million , which will expire at various dates through 2039 . These operating losses and credit carryforwards have not been reviewed by the relevant tax authorities and could be subject to adjustment upon examinations. Section 382 of the Internal Revenue Code (“IRC Section 382”) imposes limitations on a corporation’s ability to utilize its net operating losses and credit carryforwards if it experiences an “ownership change” as defined by IRC Section 382. Utilization of a portion of the Company’s federal net operating loss carryforward was limited in accordance with IRC Section 382, due to an ownership change that occurred during 1999. This limitation has fully lapsed as of December 31, 2010. As of December 31, 2019 , the Company conducted an IRC Section 382 analysis with respect to its net operating loss and credit carryforwards and determined there was no limitation. There can be no assurance that future issuances of the Company’s securities will not trigger limitations under IRC Section 382 which could limit utilization of these tax attributes. For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a national U.S. 21% rate is applied for 2019 and 2018, the years in which the Tax Act took effect. For 2017, the national U.S. rate of 35% , the rate in effect prior to the Tax Act change, was applied for the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate: Years Ended December 31, 2019 2018 2017 Federal statutory tax rate 21.0 % 21.0 % 35.0 % Foreign withholding (0.3 )% 0.1 % (0.2 )% Stock compensation expense (11.3 )% (1.0 )% (2.0 )% Foreign rate differential (2.6 )% (1.5 )% (17.0 )% Prior year true-up items 0.2 % — % (0.1 )% Tax reserves (2.1 )% (1.3 )% (0.1 )% Loss on expiration of capital loss carryover — % 1.1 % — % Credits 0.1 % (0.1 )% 0.4 % Other (1.6 )% 0.9 % — % FTC conversion true up (5.9 )% — % — % 2017 Tax Act impact — % 1.1 % (28.7 )% Valuation allowance 0.1 % (19.6 )% 11.6 % Effective tax rate (2.4 )% 0.7 % (1.1 )% Undistributed earnings of the Company’s foreign subsidiaries are considered to be indefinitely reinvested and accordingly, no provision for applicable income taxes has been provided thereon. Upon distribution of those earnings, the Company would be subject to withholding taxes payable to various foreign countries. As of December 31, 2019 , any foreign withholding taxes on the undistributed earnings of the Company’s foreign subsidiaries were immaterial. The Company maintains liabilities for uncertain tax positions. These liabilities involve considerable judgment and estimation and are continuously monitored by management based on the best information available, including changes in tax regulations, the outcome of relevant court cases, and other information. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands): Years Ended December 31, 2019 2018 2017 Balance at beginning of year $ 4,611 $ 4,672 $ 6,232 Gross increases for tax positions of prior years 394 — — Gross decreases for federal tax rate change for tax positions of prior years — — (1,670 ) Gross increases for tax positions of current year 34 45 110 Lapse of statute of limitations (213 ) (106 ) — Balance at end of year $ 4,826 $ 4,611 $ 4,672 The unrecognized tax benefits relate primarily to federal and state research and development credits and intercompany profit on the transfer of certain IP rights to one of the Company’s foreign subsidiaries as part of the Company’s tax reorganization completed in 2015. The Company’s policy is to account for interest and penalties related to uncertain tax positions as a component of income tax expense. As of December 31, 2019 , the Company accrued interest or penalties related to uncertain tax positions in the amount of $25,000 . As of December 31, 2019 , the total amount of unrecognized tax benefits that would affect the Company’s effective tax rate, if recognized, is $97,000 . Because the Company has net operating loss and credit carryforwards, there are open statutes of limitations in which federal, state and foreign taxing authorities may examine the Company’s tax returns for all years from 2000 through the current period.

NET INCOME (LOSS) PER SHARE

NET INCOME (LOSS) PER SHARE	12 Months Ended
NET INCOME (LOSS) PER SHARE	Dec. 31, 2019
Earnings Per Share [Abstract]
NET INCOME (LOSS) PER SHARE	NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed using the weighted average number of common shares outstanding for the period, excluding unvested restricted stock and RSUs. Diluted net income (loss) per share is computed using the weighted average common shares outstanding for the period plus dilutive potential shares including assumed release of unvested restricted stock and RSUs, assumed exercise of stock options, and assumed issuance of common stock under ESPP using the treasury stock method. The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income (loss) per share (in thousands, except for per share amounts): Years Ended December 31, 2019 2018 2017 Numerator: Net income (loss) $ (20,044 ) $ 54,343 $ (45,291 ) Denominator: Weighted-average common stock outstanding, basic 31,529 30,459 29,179 Dilutive potential common shares: Stock options, RSU's, RSAs and ESPP — 948 — Shares used in computation of diluted net income (loss) per share 31,529 31,407 29,179 Basic net income (loss) per share $ (0.64 ) $ 1.78 $ (1.55 ) Diluted net income (loss) per share $ (0.64 ) $ 1.73 $ (1.55 ) The Company includes the underlying market condition stock options in the calculation of diluted earnings per share if the performance condition has been satisfied as of the end of the reporting period and excludes such options if the performance condition has not been met. For the year ended December 31, 2019, approximately 1.0 million stock options and 1.0 million RSUs and RSAs were excluded from computation of diluted net loss per share because their effect would have been anti-dilutive. For the year ended December 31, 2018 , approximately 0.4 million stock options were excluded from computation of diluted net income per share because their effect would have been anti-dilutive. For the year ended December 31, 2017, approximately 3.6 million stock options and 0.6 million RSUs and RSAs were excluded from computation of diluted net loss per share because their effect would have been anti-dilutive.

EMPLOYEE BENEFIT PLAN

EMPLOYEE BENEFIT PLAN	12 Months Ended
EMPLOYEE BENEFIT PLAN	Dec. 31, 2019
Retirement Benefits [Abstract]
EMPLOYEE BENEFIT PLAN	EMPLOYEE BENEFIT PLAN The Company has a 401(k) tax-deferred savings plan under which eligible employees may elect to have a portion of their salary deferred and contributed to the 401(k) plan. Contributions may be matched by the Company at its discretion. The Company matched 50% of the employee’s contribution up to $4,000 for the years ended December 31, 2019, 2018 and 2017 (in thousands): Year ended December 31, 2019 2018 2017 Company contribution to 401 (k) plan $ 125 $ 141 $ 259

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2019
Leases [Abstract]
LEASES	LEASES The Company leases all of its office space pursuant to lease arrangements, each of which have expiration dates on or before February 29, 2024 . On January 1, 2019 (the “Adoption Date”), the Company adopted ASC 842 Leases, using the alternative modified transition method to apply the standard and measure leases existed at, or entered into after the Adoption Date. Upon adoption of ASC 842, the Company recognized operating lease liabilities of $4.9 million , which represents the present value of the remaining lease payments of existing leases as of the Adoption Date using an estimated incremental borrowing rate of 3.25% . The Company also recognized lease ROU assets of $4.0 million which represent the Company's right to use an underlying asset for the lease term. In conjunction with the adoption of ASC 842, the Company elected the following practical expedients: (i) combining lease and non-lease components, (ii) leases with an initial term of 12 months or less are not recorded in the Consolidated Balance Sheets, and the associated lease payments are recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss) on a straight-line basis over the lease term, and (iii) applying discount rates to operating leases using a portfolio approach. There was no cumulative-effect adjustment recognized on the beginning accumulated deficit as a result of the adoption. The comparative periods presented reflect the former lease accounting guidance. Below is a summary of our lease ROU assets and lease liabilities as of the Adoption Date and December 31, 2019 , respectively (in thousands): Balance Sheets Classification December 31, 2019 January 1, 2019 Assets Operating lease assets Other assets $ 2,202 $ 4,048 Liabilities Operating lease liabilities - current Other current liabilities 1,150 1,157 Operating lease liabilities - long-term Other long-term liabilities 2,664 3,693 Total lease liabilities $ 3,814 $ 4,850 The table below provides supplemental information related to operating leases during the year ended December 31, 2019 (in thousands except for lease term): Cash paid within operating cash flow $ 1,178 Weighted average lease terms (in years) 3.35 Operating lease ROU assets and liabilities commencing after the Adoption Date are recognized at commencement date based on the present value of lease payments over the lease term. Under ASC 842, all operating lease expenses are recognized on a straight-line basis over the lease term. During the years ended December 31, 2019 , 2018 and 2017, the Company's operating lease expenses are as follows (in thousands): Year ended December 31, 2019 2018 2017 Operating lease costs $ 1,120 $ 1,181 $ 1,307 As of December 31, 2018, the Company had $0.8 million in deferred rent which represented unamortized lease incentives on its outstanding leases and was recorded as a reduction to the ROU assets recognized at the Adoption Date. The Company leases several of its facilities under non-cancelable operating lease arrangements that expire at various dates through 2024. On November 12, 2014, the Company entered into an amendment to the lease of its primary facilities. The amendment terminated the prior lease of a San Jose, California facility of approximately 33,000 square feet as of May 2015 , which had been scheduled to expire in December 2016 . It also began the current lease of a San Jose, California facility of approximately 42,000 square feet as of February 2015. The lease contains provisions for leasehold improvement incentives and expires as of April 2023 and can be extended to April 2028 . During 2019, the Company began to shift general and administrative, research and development and executive functions and employees from the SJ Facility to temporary office space maintained in San Francisco, California and the Company's Montreal, Canada office. In the fourth quarter 201 9, the Company announced the decision to exit the SJ Facility. The lease for the SJ Facility expires in April 2023. The Company's exit of the SJ Facility is expected to be completed by March 31, 2020 . The Company is currently marketing the SJ Facility for a sublessor. In the fourth quarter of 2019 , the Company recorded a $0.9 million impairment charge to the SJ Facility ROU asset. Minimum future lease payments obligations as of December 31, 2019 are as follows (in thousands): For the Years Ending December 31, 2020 $ 1,230 2021 1,197 2022 1,171 2023 457 2024 24 Total $ 4,079 Effective January 31, 2020 , the Company entered into an agreement to lease approximately 5,000 square feet of office space in San Francisco, California. This facility will be used for administrative and headquarter functions. The lease expires in 2022 . The lease commenced in the first quarter of 2020. The Company expects to increase its ROU assets by of $0.6 million in first quarter of 2020 related to this operating lease.

CONTINGENCIES

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES From time to time, the Company receives claims from third parties asserting that the Company’s technologies, or those of its licensees, infringe on the other parties’ IP rights. Management believes that these claims are without merit. Additionally, periodically, the Company is involved in routine legal matters and contractual disputes incidental to its normal operations. In management’s opinion, the resolution of such matters will not have a material adverse effect on the Company’s consolidated financial condition, results of operations, or liquidity. In the normal course of business, the Company provides indemnification of varying scope to customers, most commonly to licensees in connection with licensing arrangements that include our IP, although these provisions can cover additional matters. Historically, costs related to these guarantees have not been significant, and the Company is unable to estimate the maximum potential impact of these guarantees on its future results of operations. On April 28, 2017, the Company and Immersion Software Ireland Limited (collectively, “Immersion”) received a letter from Samsung Electronics Co. (“Samsung”) requesting that the Company reimburse Samsung with respect to withholding tax and penalties imposed on Samsung by the Korean tax authorities following an investigation where the tax authority determined that Samsung failed to withhold taxes on Samsung’s royalty payments to Immersion Software Ireland from 2012 to 2016. On July 12, 2017, on behalf of Samsung, Immersion filed an appeal with the Korea Tax Tribunal regarding their findings with respect to the withholding taxes and penalties. On October 18, 2018, the Korea Tax Tribunal held a hearing and on November 19, 2018, the Korea Tax Tribunal issued its ruling in which it decided not to accept the Company's arguments with respect to the Korean tax authorities’ assessment of withholding tax and penalties imposed on Samsung. On behalf of Samsung, we filed an appeal with the Korea Administrative Court on February 15, 2019. The first hearing occurred on June 27, 2019. A second hearing occurred on August 29, 2019. A third hearing occurred on October 31, 2019. A fourth hearing occurred on December 19, 2019. A fifth hearing is scheduled for April 2, 2020. On September 29, 2017, Samsung filed an arbitration demand with the International Chamber of Commerce against Immersion demanding that the Company reimburse Samsung for the imposed tax and penalties that Samsung paid to the Korean tax authorities. On March 27, 2019, the Company received the final award. The award ordered Immersion to pay Samsung KRW 7,841,324,165 ( $6.9 million ) which Immersion paid on April 22, 2019, and recorded in Other Assets, net. The award also denied Samsung’s claim for interest from and after May 2, 2017, and ordered Immersion to pay Samsung’s cost of the arbitration in the amount of approximately $871,454 . The Company believes that there are valid defenses to all of the claims from the Korean tax authorities. The Company intends to vigorously defend against the claims from the Korean tax authorities. The Company expects to be reimbursed by Samsung to the extent the Company ultimately prevails in the appeal in the Korea courts. In the event that the Company does not ultimately prevail in its appeal in the Korean courts, the deposit included in Other assets would be recorded as additional income tax expense on the Company's Consolidated Statement of Operations and Comprehensive Income (Loss), in the period in which the Company does not ultimately prevail. On October 16, 2017, the Company received a letter from LG Electronics Inc. (“LGE”) requesting that the Company reimburse LGE with respect to withholding tax imposed on LGE by the Korean tax authorities following an investigation where the tax authority determined that LGE failed to withhold on LGE’s royalty payments to Immersion Software Ireland from 2012 to 2014. On November 3, 2017, on behalf of LGE, the Company filed an appeal with the Korea Tax Tribunal regarding their findings with respect to the withholding taxes. The Korea Tax Tribunal hearing took place on March 5, 2019. On March 19, 2019, the Korea Tax Tribunal issued its ruling in which it decided not to accept Immersion’s arguments with respect to the Korean tax authorities’ assessment of withholding tax and penalties imposed on LGE. On behalf of LGE, we filed an appeal with the Korea Administrative Court on June 10, 2019. The first hearing occurred on October 15, 2019. A second hearing occurred on December 19, 2019. A third hearing occurred on February 13, 2020. A fourth hearing is scheduled for April 7, 2020. The Company believes that there are valid defenses to the claims raised by the Korean tax authorities and that LGE’s claims are without merit. The Company intends to vigorously defend itself against these claims. In the event that the Company does not ultimately prevail in its appeal in the Korean courts, any payments to LGE with respect to withholding tax imposed on LGE by the Korean tax authorities as described in the previous paragraph would be recorded as additional income tax expense on the Company's Consolidated Statement of Operations and Comprehensive Income (Loss), in the period in which the Company does not ultimately prevail. On July 31, 2019, the Company entered into a settlement and license agreement with Motorola Mobility LLC and Motorola Mobility Holdings LLC (collectively, “Motorola”). Pursuant to that agreement, on August 12, 2019, the parties filed a joint motion to dismiss the case with prejudice. On August 13, 2019, the Court granted the motion and ordered that all claims and counterclaims in Civil Action No. 1:17-cv-01081-RGA be dismissed with prejudice, and that each party shall bear its own costs, expenses, and attorneys’ fees. The parties also terminated the related IPR proceedings. See Legal Proceedings in Part II, Item 1 of this Quarterly Report for more information related to this settlement and license agreement and the related IPR proceedings.

SEGMENT REPORTING, GEOGRAPHIC I

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS	SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS Segment Information The Company develops, licenses, and supports a wide range of software and IP that more fully engage users’ sense of touch when operating digital devices. The Company focuses on the following target application areas: mobile devices, wearables, consumer, mobile entertainment and other content; console gaming; automotive; medical; and commercial. The Company manages these application areas in one operating and reporting segment with only one set of management, development, and administrative personnel. The Company’s chief operating decision maker (“CODM”) is the Chief Executive Officer. The CODM approves budgets and allocates resources to and assesses the performance of the Company using information about its revenue and operating loss. There is only one segment that is reported to management. Revenue by Market Area The following is a summary of revenues by market areas. Revenue as a percentage of total revenues by market was as follows: Years Ended December 31, 2019 2018 2017 Mobile, Wearables, and Consumer 63 % 81 % 48 % Gaming Devices 16 % 5 % 31 % Automotive 21 % 13 % 15 % Medical — % 1 % 6 % Total 100 % 100 % 100 % Geographic Revenue Revenues are broken out geographically by the location of the customer. A summary of revenue by region as a percentage of total revenues are as follows: Years Ended December 31, 2019 2018 2017 Asia 65 % 12 % 63 % North America 28 % 77 % 22 % Europe 7 % 11 % 15 % Total 100 % 100 % 100 % A summary of revenue by country as a percentage of total revenues are as follows: Years Ended December 31, 2019 2018 2017 Korea 45 % * 18 % United States of America 28 % 77 % 22 % Japan 17 % * 39 % Other countries with less than 10% in a year 10 % 23 % 21 % Total 100 % 100 % 100 % * Represents less than 10% of the Company’s total revenue for the year presented. Property and Equipment, net by Country Property and equipment, net by geographic areas as a percentage of total property and equipment, net are as follows (in thousands): December 31, 2019 2018 United States of America 85 % 91 % Canada 15 % 8 % Rest of World — % 1 % Total 100 % 100 % Significant Customers A summary of revenues from customers with 10% or greater of the Company’s net revenues are as follows: Years Ended December 31, 2019 2018 2017 Samsung Electronics 27 % — % — % Apple Inc. * 69 % — % Customer A * — % 20 % Customer B * * 18 % Customer C * * 11 % Total 27 % 69 % 49 % * Represents less than 10% of the Company’s total revenue for the year presented. A summary of customers with 10% or greater of the Company’s outstanding accounts and other receivables are as follows: December 31, 2019 2018 Customer B 22 % — % Customer E — % 55 % Customer F — % 36 %

QUARTERLY RESULTS OF OPERATIONS

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	12 Months Ended
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED)	QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) Selected summarized quarterly financial information for the years ended December 31, 2019 and 2018 is as follows (in thousands, except per share amounts): Q1 2019 Q2 2019 Q3 2019 Q4 2019 2019 (1) Revenues $ 5,122 $ 8,743 $ 10,624 $ 11,464 $ 35,953 Gross profit $ 5,107 $ 8,703 $ 10,562 $ 11,411 $ 35,783 Operating income (loss) $ (11,499 ) $ (9,155 ) $ (1,275 ) $ 478 $ (21,451 ) Income (loss) before provision for taxes $ (10,901 ) $ (8,623 ) $ (1,299 ) $ 1,250 $ (19,573 ) Benefit (provision) for income taxes $ (115 ) $ 3 $ (88 ) $ (271 ) $ (471 ) Net income (loss) $ (11,016 ) $ (8,620 ) $ (1,387 ) $ 979 $ (20,044 ) Basic net income (loss) per share $ (0.35 ) $ (0.27 ) $ (0.04 ) $ 0.03 $ (0.64 ) Shares used in calculating basic net income (loss) per share 31,089 31,578 31,711 31,731 31,529 Diluted net income (loss) per share $ (0.35 ) $ (0.27 ) $ (0.04 ) $ 0.03 $ (0.64 ) Shares used in calculating diluted net income (loss) per share 31,089 31,578 31,711 31,904 31,529 (1) Quarterly income (loss) per share amounts were calculated separately for each period, therefore the sum of the quarterly amounts may differ from the total income (loss) per share amount for the year. Q1 2018 Q2 2018 Q3 2018 Q4 2018 2018 (1) Revenues $ 85,416 $ 6,144 $ 8,552 $ 10,867 $ 110,979 Gross profit $ 85,381 $ 6,050 $ 8,491 $ 10,839 $ 110,761 Operating income (loss) $ 70,105 $ (8,295 ) $ (5,163 ) $ (3,546 ) $ 53,101 Income (loss) before provision for taxes $ 70,336 $ (7,920 ) $ (4,618 ) $ (3,063 ) $ 54,735 Benefit (provision) for income taxes $ (453 ) $ 162 $ (22 ) $ (79 ) $ (392 ) Net income (loss) $ 69,883 $ (7,758 ) $ (4,640 ) $ (3,142 ) $ 54,343 Basic net income (loss) per share $ 2.35 $ (0.25 ) $ (0.15 ) $ (0.10 ) $ 1.78 Shares used in calculating basic net income (loss) per share 29,700 30,527 30,780 30,814 30,459 Diluted net income (loss) per share $ 2.29 $ (0.25 ) $ (0.15 ) $ (0.10 ) $ 1.73 Shares used in calculating diluted net income (loss) per share 30,566 30,527 30,780 30,814 31,407 (1) Quarterly income (loss) per share amounts were calculated separately for each period, therefore the sum of the quarterly amounts may differ from the total income (loss) per share amount for the year.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	The accompanying consolidated financial statements include the accounts of Immersion Corporation and its wholly owned subsidiaries, Immersion Canada Corporation; Immersion International, LLC; Immersion Medical, Inc.; Immersion Japan K.K.; Immersion Ltd.; Immersion Software Ireland Ltd.; Haptify, Inc.; Immersion (Shanghai) Science & Technology Company, Ltd.; and Immersion Technology International Ltd. All intercompany accounts, transactions, and balances have been eliminated in consolidation.
Basis of Presentation	The Company has prepared the accompanying consolidated financial statements in conformity with U.S. GAAP.
Use of Estimates	The preparation of consolidated financial statements and related disclosures in accordance with U.S. GAAP and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Significant estimates include valuation of income taxes including uncertain tax provisions, and revenue recognition. Actual results may differ materially from those estimates which were made based on the best information known to management at that time.
Cash Equivalents	The Company considers all highly liquid instruments purchased with an original or remaining maturity of less than three months at the date of purchase to be cash equivalents.
Short-term Investments	The Company’s short-term investments consist primarily of U.S treasury bills with an original or remaining maturity of greater than 90 days on the date of purchase. These investments are carried at fair market value. The Company classifies securities with readily determinable market values as available-for-sale. Even though the stated maturity dates of these debt securities may be one year or more beyond the balance sheet date, the Company has classified all debt securities as short-term investments as they are reasonably expected to be realized in cash or sold within one year. Unrealized gains or losses on such securities are included in accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses from maturities of all such securities are reported in earnings and computed using the specific identification cost method. Realized gains or losses and charges for other-than-temporary declines in value, if any, on available-for-sale securities are reported in other income (expense), net, as incurred. We periodically evaluate these investments for other-than-temporary impairment.
Fair Value of Financial Instruments	Financial instruments consist primarily of cash equivalents, short-term investments, accounts receivable and accounts payable. Cash equivalents and short-term investments are stated at fair value based on quoted market prices, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency. The recorded cost of accounts receivable and accounts payable approximate the fair value of the respective assets and liabilities.
Property and Equipment	Leasehold improvements are amortized over the shorter of the lease term or their estimated useful life. Property is stated at cost and is depreciated using the straight-line method over the estimated useful life of the related asset.
Long-lived Assets	The Company evaluates its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of that asset may not be recoverable. An impairment loss would be recognized when the sum of the undiscounted future net cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. Measurement of an impairment loss for long-lived assets and certain identifiable intangible assets that management expects to hold and use is based on the fair value of the asset.
Leases	The Company leases all of its office space pursuant to lease arrangements, each of which have expiration dates on or before February 29, 2024 . The Company's operating leases are accounted for as right-of-use (“ROU”) assets and lease liability obligations in the Company's Consolidated Balance Sheets under Other assets, Other current liabilities and Other long-term liabilities, respectively. ROU assets represent the Company's right to use an underlying asset for the lease term, and lease liability obligations represent the Company's obligation to make lease payments arising from the lease. ROU assets and lease liabilities are recognized at lease commencement date based on the present value of lease payments over the lease term. The Company has lease agreements that combine lease and non-lease components, and the Company elects to account for such components as a single lease component. As the Company's leases typically do not provide an implicit rate, the Company estimates its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. ROU assets also include any lease payments made and exclude lease incentives and direct costs. Lease expense is recognized on a straight-line basis over the lease term. The Company elects to not present leases with an initial term of 12 months or less on its Consolidated Balance Sheet. The Company leases all of its office space pursuant to lease arrangements, each of which have expiration dates on or before February 29, 2024 . On January 1, 2019 (the “Adoption Date”), the Company adopted ASC 842 Leases, using the alternative modified transition method to apply the standard and measure leases existed at, or entered into after the Adoption Date. Upon adoption of ASC 842, the Company recognized operating lease liabilities of $4.9 million , which represents the present value of the remaining lease payments of existing leases as of the Adoption Date using an estimated incremental borrowing rate of 3.25% . The Company also recognized lease ROU assets of $4.0 million which represent the Company's right to use an underlying asset for the lease term. In conjunction with the adoption of ASC 842, the Company elected the following practical expedients: (i) combining lease and non-lease components, (ii) leases with an initial term of 12 months or less are not recorded in the Consolidated Balance Sheets, and the associated lease payments are recognized in the Consolidated Statements of Operations and Comprehensive Income (Loss) on a straight-line basis over the lease term, and (iii) applying discount rates to operating leases using a portfolio approach.
Revenue Recognition and Deferred Revenue	The Company's revenue is primarily derived from fixed fee license agreements and per-unit royalty agreements, along with less significant revenue earned from development, services and other revenue. Fixed fee license revenue The Company recognizes revenue from a fixed fee license agreement when the Company's performance obligation is satisfied, which typically occurs upon the transfer of rights to the Company's technology upon the execution of the license agreement. In certain contracts, the Company grants a license to its existing patent portfolio at the inception of the license agreement as well as rights to the portfolio as it evolves throughout the contract term. For such arrangements, the Company has two separate performance obligations: • Performance Obligation A: transfer of rights to the Company's patent portfolio as it exists when the contract is executed; • Performance Obligation B: transfer of rights to the Company's patent portfolio as it evolves over the term of the contract, including access to new patent applications that the licensee can benefit from over the term of the contract. If a fixed fee license agreement contains only Performance Obligation A, the Company will recognize most or all of the revenue from the agreement at the inception of the contract. For fixed fee license agreements that contain both Performance Obligation A and B, the Company will allocate the transaction price based on the standalone price for each of the two performance obligations. The Company uses a number of factors primarily related to the attributes of its patent portfolio to estimate standalone prices related to Performance Obligation A and B. Once the transaction price is allocated, the portion of the transaction price allocable to Performance Obligation A will be recognized in the quarter the license agreement is signed and the customer can benefit from rights provided in the contract, and the portion allocable to Performance Obligation B will be recognized on a straight-line basis over the contract term. For such contracts, a contract liability account will be established and included within deferred revenue on the Consolidated Balance Sheets. As the rights and obligations in a contract are interdependent, contract assets and contract liabilities that arise in the same contract are presented on a net basis. Some of the Company's license agreements contain fixed fees related to past infringements. Such fixed fees are recognized as revenue or recorded as a deduction to the Company's operating expense in the quarter the license agreement is signed. Payments for fixed fee license contracts typically are due in full within 30 - 45 days from execution of the contract. From time to time, the Company enters into a fixed fee license contract with payments due in a number of installments payable throughout the contract term. In such cases, the Company will determine if a significant financing component exists and if it does, the Company will recognize more or less revenue and corresponding interest expense or income, as appropriate. Per-unit Royalty revenue ASC 606 requires an entity to record per-unit royalty revenue in the same period in which the licensee’s underlying sales occur. As the Company generally does not receive the per-unit licensee royalty reports for sales during a given quarter within the time frame that allows the Company to adequately review the reports and include the actual amounts in its quarterly results for such quarter, the Company accrues the related revenue based on estimates of its licensees’ underlying sales, subject to certain constraints on its ability to estimate such amounts. The Company develops such estimates based on a combination of available data including, but not limited to, approved customer forecasts, a lookback at historical royalty reporting for each of its customers, and industry information available for the licensed products. As a result of accruing per-unit royalty revenue for the quarter based on such estimates, adjustments will be required in the following quarter to true up revenue to the actual amounts reported by its licensees. During the three months ended December 31, 2019, the Company recorded adjustments to decrease royalty revenue by $247,000 . This adjustment represents the difference between the actual per-unit royalty revenue for the three months ended September 30, 2019 as reported by the Company's licensees during the three months ended December 31, 2019 and the estimated per-unit royalty revenue for the three months ended September 30, 2019 that the Company reported during the three months ended September 30, 2019. The Company recorded adjustments to decrease royalty revenue by $143,000 during the three months ended September 30, 2019. During the three months ended June 30 and March 31, 2019, the Company recorded adjustments to increase royalty revenue by $234,000 and $149,000 , respectively, based on actual sales that occurred in the previous quarters. During the three months ended December 31, 2018, the Company recorded an adjustment to increase revenue by $189,000 and during the three months ended September 30 and June 30, 2018, the Company recorded adjustments to decrease royalty revenue by $333,000 and $326,000 , respectively, based on actual sales that occurred in the previous quarters. The Company had no true-ups for the three months ended March 31, 2018. Certain of the Company's per-unit royalty agreements contains minimum royalty provision which sets forth minimum amounts to be received by the Company during the contract term. Under ASC 606, minimum royalties are considered a fixed transaction price to which the Company will have an unconditional right once all other performance obligations, if any, are satisfied. The Company recognizes all minimum royalties as revenue at the inception of the license agreement or in the period in which all remaining revenue recognition criteria have been met. The Company accounts for the unbilled minimum royalties as contract assets on a contract basis on its Consolidated Balance Sheets, and the balance of such contract assets will be reduced by the actual royalties to be reported by the licensee during the contract term until fully utilized, after which point any excess per-unit royalties reported will be recognized as revenue. As the rights and obligations in a contract are interdependent, contract assets and contract liabilities that arise in the same contract are presented on a net basis. Payments of per-unit royalties typically are due within 30 to 60 days from the end of the calendar quarter in which the underlying sales took place. Development, services, and other revenue As the performance obligation related to the Company's development, service and other revenue is satisfied over a period of time, the Company recognizes such revenue evenly as the performance obligation is satisfied which is generally consistent with the period of performance obligation, which is generally consistent with the contractual term. Deferred revenue consists of amounts that have been invoiced or paid, but have not been recognized as revenue. The amounts are primarily derived from the Company's fixed license fee agreements under which the Company is obliged to transfer both rights to its patent portfolio that exists when the contract is executed and rights to its patent portfolio as it evolves over the contract term. Refer to Note 2, Revenue Recognition for detailed discussion. Deferred revenue that will be recognizable during the succeeding 12-month period is recorded as current, and the remaining deferred revenue is recorded as non-current. The Company's revenue is primarily derived from fixed fee license agreements and per-unit royalty agreements, along with less significant revenue earned from development, services and other revenue.
Advertising	Advertising costs (including obligations under cooperative marketing programs) are expensed as incurred and included in sales and marketing expense.
Research and Development	Research and development costs are expensed as incurred.
Income Taxes	The Company uses the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for the amount of taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit carryforwards. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized and are reversed at such time that realization is believed to be more likely than not.
Software Development Costs	Costs for the development of new software products and substantial enhancements to existing software products are expensed as incurred until technological feasibility has been established, at which time any additional costs would be capitalized. The Company considers technological feasibility to be established upon completion of a working model of the software. Because the Company believes its current process for developing software is essentially completed concurrently with the establishment of technological feasibility, no costs have been capitalized to date.
Stock-based Compensation	Stock-based compensation cost is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period, which is the vesting period.
Concentration of Credit Risks	Financial instruments that potentially subject the Company to a concentration of credit risk principally consist of cash, cash equivalents, short term investments, and accounts receivable. The Company is also subject to a concentration of revenues given certain key licensees that contributed a significant portion of the Company's total revenue. See Note 13. Segment Reporting, Geographic Information and Significant Customers of the Notes to Consolidated Financial Statements for more details on customer revenue concentration. The Company invests primarily in money market accounts and highly liquid debt instruments purchased with an original or remaining maturity of greater than 90 days on the date of purchase. Deposits held with banks may exceed the amount of insurance provided on such deposits. Generally, these deposits may be redeemed upon demand. The Company licenses technology primarily to companies in North America, Europe, and Asia. To reduce credit risk, management performs periodic credit evaluations of its customers’ financial condition. The Company periodically evaluates potential credit losses to ensure adequate reserves are maintained, but historically the Company has not experienced any significant losses related to individual customers or groups of customers in any particular industry or geographic area.
Certain Significant Risks and Uncertainties	The Company operates in multiple industries and its operations can be affected by a variety of factors. For example, management believes that changes in any of the following areas could have a negative effect on the Company's future financial position and results of operations: the mix of revenues; the loss of significant customers; fundamental changes in the technologies underlying the Company’s and its licensees’ products; market acceptance of the Company’s and its licensees’ products under development; development of sales channels; litigation or other claims in which the Company is involved; the ability to successfully assert its patent rights against others; the impact of changing economic conditions; the hiring, training, and retention of key employees; successful and timely completion of product and technology development efforts; and new product or technology introductions by competitors.
Foreign Currency Translation	The functional currency of the Company’s foreign subsidiaries is U. S. dollars. Accordingly, gains and losses from the translation of the financial statements of the foreign subsidiaries and foreign currency transaction gains and losses are included in the Company's Consolidated Statements of Operations.
Recently Adopted Accounting Pronouncements and Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements In July 2018, the Financial Accounting Standards Board (“FASB”) issued ASU 2018-09 Codification Improvemen t (“ASU 2018-09”). This ASU amends a wide variety of Topics in the Codification issued by FASB with technical corrections, clarifications, and other minor improvements, and should eliminate the need for periodic agenda requests for narrow and incremental items. Many of the amendments in this ASU are effective for annual reporting periods beginning after December 15, 2018 for public entities. The Company adopted this ASU as of January 1, 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In June 2018, the FASB issued ASU 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Non-employee Share-Based Payment Accounting (”ASU 2018-07”). This ASU expands the scope of Topic 718 to include share-based payment transaction for acquiring goods and services from nonemployees and supersedes subtopic 505-50. The Company adopted this ASU as of January 1, 2019. The adoption of this ASU did not have a material impact on the Company's consolidated financial statements. In February 2018, the FASB issued ASU 2018-02 Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income (“ASU 2018-02”). The amendments in this ASU allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The guidance is effective for annual reporting periods beginning after December 15, 2018 and interim periods within those fiscal years, and early adoption is permitted. The Company adopted this ASU as of January 1, 2019. The amount of stranded tax effects that was reclassified from accumulated other comprehensive loss was not material to the Company's consolidated financial statements. In February 2016, the FASB issued ASU 2016-02 Leases: Topic 842 (“ASU 2016-02”) in order to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet for those leases classified as operating leases under prior U.S. GAAP. Subsequently, the FASB issued numerous amendments to the initial guidance including ASU 2017-13, ASU 2018-10, ASU 2018-11, ASU 2018-20 and ASU 2019-01 (collectively, “ASC 842”). ASC 842 requires that a lessee should recognize a liability to make lease payments (“Lease Liabilities”) and a right-of-use (“ROU”) asset representing its right to use the underlying asset for the lease term on the balance sheet. ASC 842 also requires additional disclosures related to key information about leasing arrangements, including, but not limited to, amounts, timing, and uncertainty of cash flows arising from leases. The Company adopted ASC 842 on January 1, 2019 (the “Adoption Date”), using the alternative modified transition method, which requires a cumulative-effect adjustment, if any, to the opening balance of accumulated deficit to be recognized on the Adoption Date, with prior periods not restated. The Company elected certain practical expedients, including 1) not to reassess prior conclusions related to the identification, classification and accounting for initial direct costs for leases, 2) not to use hindsight to determine lease terms, 3) to not separate non-lease components within our lease portfolio, and 4) not to present leases with an initial term of 12 months or less on its Consolidated Balance Sheets. The adoption of ASC 842 resulted in the recognition of ROU assets of $4.0 million and lease liabilities for operating leases of $4.9 million . There was no cumulative effect adjustment recognized on the beginning accumulated deficit as a result of the adoption. The comparative period presented in this Form 10-K reflects the former lease U.S. GAAP accounting guidance. See Note 11. Leases for further information. Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued Accounting Standard Update No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (ASU 2019-12), which simplifies the accounting for income taxes. This guidance will be effective for us in the first quarter of 2021 on a prospective basis, and early adoption is permitted. We are currently evaluating the impact of the new guidance on our consolidated financial statements. In June 2016, the FASB issued Accounting Standards Update No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (“ASU 2016-13”). This guidance requires financial assets measured at amortized cost to be presented at the net amount expected to be collected based on historical events, current conditions and forecast information. The standard will be effective for the first interim period within annual reporting periods beginning after December 15, 2019 and early adoption is permitted. The Company adopted ASU 2016-13 as of January 1, 2020. The adoption of this new accounting standard did not have a material impact on the Company's consolidated financial statements.
Fair Value	The financial instruments of the Company measured at fair value on a recurring basis are cash equivalents and short-term investments. The Company’s fixed income available-for-sale securities consist of high quality, investment grade securities. The Company values these securities based on pricing from pricing vendors, who may use quoted prices in active markets for identical assets (Level 1) or inputs other than quoted prices that are observable either directly or indirectly (Level 2) in determining fair value. The types of instruments valued based on quoted market prices in active markets include mostly money market securities. Such instruments are generally classified within Level 1 of the fair value hierarchy. The types of instruments valued based on quoted prices in markets that are less active, broker or dealer quotations, or alternative pricing sources with reasonable levels of price transparency are generally classified within Level 2 of the fair value hierarchy and include U.S. treasury securities. The types of instruments valued based on unobservable inputs which reflect the reporting entity’s own assumptions or data that market participants would use in valuing an instrument are generally classified within Level 3 of the fair value hierarchy.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2019
Accounting Policies [Abstract]
Estimated useful lives of property and equipment	The estimated useful lives are typically as follows: Computer equipment and purchased software 3 years Machinery and equipment 3-5 years Furniture and fixtures 5 years Property and equipment are as follows (in thousands): December 31, 2019 2018 Computer equipment and purchased software $ 3,011 $ 3,167 Machinery and equipment 699 821 Furniture and fixtures 1,115 1,113 Leasehold improvements (1) 3,897 3,897 Total 8,722 8,998 Less accumulated depreciation and amortization (1) (7,496 ) (6,655 ) Property and equipment, net $ 1,226 $ 2,343 (1) In the fourth quarter 2019 , the Company announced its decision to exit the San Jose California facility (“SJ Facility”) by March 31, 2020 . The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020 . As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020 .
Advertising expense	Advertising expense was as follows (in thousands): Year ended December 31, 2019 2018 2017 Advertising expense $ 173 $ 67 $ 221

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	12 Months Ended
REVENUE RECOGNITION (Tables)	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Disaggregated revenue	The following table presents the disaggregation of the Company's revenue for the years ended December 31, 2019 , 2018 and 2017 (in thousands): Years Ended December 31, 2019 2018 2017 (1) Fixed fee license revenue $ 12,627 $ 83,573 $ 12,575 Per-Unit royalty revenue 23,016 26,984 21,514 Total royalty and license revenue 35,643 110,557 34,089 Development, services, and other 310 422 924 Total revenues $ 35,953 $ 110,979 $ 35,013 (1) Revenues for the year ended December 31, 2017 are presented in accordance with ASC 605.

FAIR VALUE DISCLOSURES (Tables)

FAIR VALUE DISCLOSURES (Tables)	12 Months Ended
FAIR VALUE DISCLOSURES (Tables)	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of financial instruments measured at fair value on recurring basis	Financial instruments measured at fair value on a recurring basis as of December 31, 2019 and 2018 are as follows (in thousands): December 31, 2019 Total Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 63,351 $ — $ — $ 63,351 U.S. Treasury securities — 3,019 — 3,019 Total assets at fair value (1) $ 63,351 $ 3,019 $ — $ 66,370 December 31, 2018 Total Fair value measurements using Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Money market funds $ 81,425 $ — $ — $ 81,425 U.S. Treasury securities — 13,930 — 13,930 Total assets at fair value (1) $ 81,425 $ 13,930 $ — $ 95,355 (1) The above tables exclude $23.1 million and $29.6 million of cash held in banks as of December 31, 2019 and 2018 , respectively.
Schedule of short-term investments	Short-term investments as of December 31, 2019 and 2018 consisted of the following (in thousands): December 31, 2019 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value U.S. Treasury securities $ 3,018 $ 1 $ — $ 3,019 Total $ 3,018 $ 1 $ — $ 3,019 December 31, 2018 Amortized Cost Gross Unrealized Holding Gains Gross Unrealized Holding Losses Fair Value U.S. Treasury securities $ 13,936 $ — $ (6 ) $ 13,930 Total $ 13,936 $ — $ (6 ) $ 13,930

BALANCE SHEET DETAILS (Tables)

BALANCE SHEET DETAILS (Tables)	12 Months Ended
BALANCE SHEET DETAILS (Tables)	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of cash and cash equivalents	The Company's cash and cash equivalent balances were as follows (in thousands): December 31, 2019 2018 Cash $ 23,127 $ 29,563 Money market funds 63,351 81,425 Cash and cash equivalents $ 86,478 $ 110,988
Schedule of accounts and other receivables	Accounts and other receivables were as follows (in thousands): December 31, 2019 2018 Trade accounts receivable $ 2,972 $ 645 Receivables from vendors and other 413 406 Accounts and other receivables $ 3,385 $ 1,051
Schedule of property and equipment	The estimated useful lives are typically as follows: Computer equipment and purchased software 3 years Machinery and equipment 3-5 years Furniture and fixtures 5 years Property and equipment are as follows (in thousands): December 31, 2019 2018 Computer equipment and purchased software $ 3,011 $ 3,167 Machinery and equipment 699 821 Furniture and fixtures 1,115 1,113 Leasehold improvements (1) 3,897 3,897 Total 8,722 8,998 Less accumulated depreciation and amortization (1) (7,496 ) (6,655 ) Property and equipment, net $ 1,226 $ 2,343 (1) In the fourth quarter 2019 , the Company announced its decision to exit the San Jose California facility (“SJ Facility”) by March 31, 2020 . The Company accelerated the amortization of its SJ Facility leasehold improvements over the remaining estimated life which is estimated to be through March 31, 2020 . As of December 31, 2019, the net book value of the SJ Facility leasehold improvements was $0.9 million and will be fully amortized by March 31, 2020 .
Schedule of other assets, net	Other assets are as follows (in thousands): December 31, 2019 2018 Contract assets - Long-term $ 6,928 $ 7,231 Lease right-of-use assets 2,202 — Deferred tax assets 470 295 Other assets and deposit 7,062 301 Total other assets, net $ 16,662 $ 7,827
Schedule of other current assets	Other liabilities are as follows (in thousands): December 31, 2019 2018 Accrued legal $ 1,077 $ 1,827 Lease liabilities - current 1,150 — Income taxes payable 46 204 Other current liabilities 1,205 1,163 Total other current liabilities $ 3,478 $ 3,194

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Summary of equity incentive program	A summary of the Company's equity incentive program is as follows (in thousands): December 31, 2019 Common stock shares available for grant 4,214 Standard and market condition-based stock options outstanding 967 RSAs outstanding 91 RSUs outstanding 945
Summary of time-based stock options	The following summarizes activities for the time-based stock options for the year ended December 31, 2019 : Number of Shares (in thousands) Weighted Average Weighted Average Aggregate Outstanding at December 31, 2018 1,862 $ 9.44 2.85 $ 751 Granted 783 $ 8.25 Exercised (174 ) $ 7.15 Canceled or expired (1,504 ) $ 9.65 Outstanding as of December 31, 2019 967 $ 8.55 5.63 $ 16 Vested and expected to vest at December 31, 2019 967 $ 8.55 5.63 $ 16 Exercisable at December 31, 2019 161 $ 9.80 2.12 $ 0.4
Summary of restricted stock units activities	The following summarizes RSUs activities for the year ended December 31, 2019 : Number of Restricted Stock Units (in thousands) Weighted Average Grant Date Fair Value Weighted Average (Years) Aggregate Outstanding at December 31, 2018 1,091 $ 10.97 0.67 $ 9,773 Granted 892 $ 8.54 Released (714 ) $ 11.30 Forfeited (324 ) $ 9.85 Outstanding at December 31, 2019 945 $ 8.81 1.25 $ 7,020
Summary of restricted stock awards activities	The following summarizes RSA activities for the year ended December 31, 2019 : Number of Restricted Stock Awards (in thousands) Weighted Average Grant Date Fair Value Weighted Average Remaining Recognition Period Outstanding at December 31, 2018 55 $ 13.02 0.46 Granted 114 $ 7.60 Released (62 ) $ 12.63 Forfeited (16 ) $ 7.27 Outstanding at December 31, 2019 91 $ 7.45 0.45
Summary of stock-based compensation expenses	The stock-based compensation related to all of our stock-based awards and ESPP for the years ended December 31, 2019 , 2018 and 2017 is as follows (in thousands): For the Years Ended December 31, 2019 2018 2017 Stock options $ 701 $ 1,222 $ 3,735 RSUs and RSAs 4,692 7,372 2,234 Employee stock purchase plan 71 92 $ 133 Total $ 5,464 $ 8,686 $ 6,102 Sales and marketing $ 947 $ 946 $ 1,025 Research and development 1,304 1,948 981 General and administrative 3,213 5,792 4,096 Total $ 5,464 $ 8,686 $ 6,102
Summary of assumptions used to value option grants	The assumptions used to value options granted under the Company’s equity incentive program are as follows: Time-based stock options: For the Year Ended December 31, 2019 2018 2017 Expected life (in years) 4.4 4.4 4.6 Volatility 53 % 55 % 52 % Interest rate 2.0 % 3.0 % 2.0 % Dividend yield — — — Market condition based stock options: For the Years Ended December 31, 2019 (1) 2018 (1) 2017 Expected life (in years) N/A N/A 7.0 Volatility N/A N/A 55 % Interest rate N/A N/A 2.0 % Dividend yield N/A N/A — % (1) No market condition based stock options were granted during the years ended December 31, 2019 and 2018

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
STOCKHOLDERS' EQUITY (Tables)	Dec. 31, 2019
Equity [Abstract]
Changes in accumulated other comprehensive income (loss)	The changes in accumulated other comprehensive income (loss) are included in the table below. Year Ended December 31, 2019 Unrealized Gains and Losses on Available-for Sale Securities Foreign Currency Items Total Beginning balance $ (6 ) $ 122 $ 116 Amounts reclassified from accumulated other comprehensive income (loss) 8 — 8 Ending balance $ 2 $ 122 $ 124 . Year Ended December 31, 2018 Unrealized Gains and Losses on Available-for Sale Securities Foreign Currency Items Total Beginning balance $ (23 ) $ 122 $ 99 Amounts reclassified from accumulated other comprehensive income 17 — 17 Ending balance $ (6 ) $ 122 $ 116

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of income tax provisions	Income tax provisions for the years ended December 31, 2019 , 2018 and 2017 consisted of the following (in thousands): Year Ended December 31, 2019 2018 2017 Income (loss) before provisions for income taxes $ (19,573 ) $ 54,735 $ (44,811 ) Provision for income taxes (471 ) (392 ) (480 ) Effective tax rate (2.4 )% 0.7 % (1.1 )%
Schedule of pre-tax book income or loss from continuing operations	The Company reported pre-tax book income (loss) consisted of (in thousands): Year Ended December 31, 2019 2018 2017 Domestic $ (17,970 ) $ 49,509 $ (23,994 ) Foreign (1,603 ) 5,226 (20,817 ) Total $ (19,573 ) $ 54,735 $ (44,811 )
Schedule of provisions for income taxes	The provisions for income taxes consisted of the following (in thousands): Year Ended December 31, 2019 2018 2017 Current: U.S. federal — $ — $ — State and local (3 ) (3 ) (5 ) Foreign (190 ) (331 ) (448 ) Total current $ (193 ) $ (334 ) $ (453 ) Deferred: U.S. federal — — — State and local — — — Foreign (278 ) (58 ) (27 ) Total deferred (278 ) (58 ) (27 ) Total provision for income taxes $ (471 ) $ (392 ) $ (480 )
Details of significant components of net deferred tax assets and liabilities	Deferred tax assets and liabilities are recognized for the temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes, tax losses, and credit carryforwards. Significant components of the net deferred tax assets and liabilities consisted of (in thousands): December 31, 2019 2018 Deferred tax assets: Net operating loss carryforwards $ 4,936 $ 4,968 State income taxes 1 1 Deferred revenue 6,291 2,347 Research and development and other credits 8,282 9,590 Reserves and accruals recognized in different periods 1,128 3,734 Capitalized R&D expenses 3,447 3,415 Depreciation and amortization 3,636 472 Lease liability 806 — Deferred rent — 160 Other — 6 Total deferred tax assets 28,527 24,693 Valuation allowance (28,057 ) (24,398 ) Net deferred tax assets 470 295 Right of use lease assets (466 ) — Foreign credits (23 ) (29 ) Other (40 ) (17 ) Net deferred tax liabilities (529 ) (46 ) Net deferred taxes $ (59 ) $ 249
Reconciliation between provision for income taxes at statutory rate and effective tax rate	For purposes of the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate, a national U.S. 21% rate is applied for 2019 and 2018, the years in which the Tax Act took effect. For 2017, the national U.S. rate of 35% , the rate in effect prior to the Tax Act change, was applied for the reconciliation between the provision for income taxes at the statutory rate and the effective tax rate: Years Ended December 31, 2019 2018 2017 Federal statutory tax rate 21.0 % 21.0 % 35.0 % Foreign withholding (0.3 )% 0.1 % (0.2 )% Stock compensation expense (11.3 )% (1.0 )% (2.0 )% Foreign rate differential (2.6 )% (1.5 )% (17.0 )% Prior year true-up items 0.2 % — % (0.1 )% Tax reserves (2.1 )% (1.3 )% (0.1 )% Loss on expiration of capital loss carryover — % 1.1 % — % Credits 0.1 % (0.1 )% 0.4 % Other (1.6 )% 0.9 % — % FTC conversion true up (5.9 )% — % — % 2017 Tax Act impact — % 1.1 % (28.7 )% Valuation allowance 0.1 % (19.6 )% 11.6 % Effective tax rate (2.4 )% 0.7 % (1.1 )%
Reconciliation of beginning and ending amount of gross unrecognized tax benefits	A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows (in thousands): Years Ended December 31, 2019 2018 2017 Balance at beginning of year $ 4,611 $ 4,672 $ 6,232 Gross increases for tax positions of prior years 394 — — Gross decreases for federal tax rate change for tax positions of prior years — — (1,670 ) Gross increases for tax positions of current year 34 45 110 Lapse of statute of limitations (213 ) (106 ) — Balance at end of year $ 4,826 $ 4,611 $ 4,672

NET INCOME (LOSS) PER SHARE (Ta

NET INCOME (LOSS) PER SHARE (Tables)	12 Months Ended
NET INCOME (LOSS) PER SHARE (Tables)	Dec. 31, 2019
Earnings Per Share [Abstract]
Reconciliation used in computing basic and diluted net income per share	The following is a reconciliation of the numerators and denominators used in computing basic and diluted net income (loss) per share (in thousands, except for per share amounts): Years Ended December 31, 2019 2018 2017 Numerator: Net income (loss) $ (20,044 ) $ 54,343 $ (45,291 ) Denominator: Weighted-average common stock outstanding, basic 31,529 30,459 29,179 Dilutive potential common shares: Stock options, RSU's, RSAs and ESPP — 948 — Shares used in computation of diluted net income (loss) per share 31,529 31,407 29,179 Basic net income (loss) per share $ (0.64 ) $ 1.78 $ (1.55 ) Diluted net income (loss) per share $ (0.64 ) $ 1.73 $ (1.55 )

EMPLOYEE BENEFIT PLAN (Tables)

EMPLOYEE BENEFIT PLAN (Tables)	12 Months Ended
EMPLOYEE BENEFIT PLAN (Tables)	Dec. 31, 2019
Retirement Benefits [Abstract]
Details of company contribution to plan	The Company matched 50% of the employee’s contribution up to $4,000 for the years ended December 31, 2019, 2018 and 2017 (in thousands): Year ended December 31, 2019 2018 2017 Company contribution to 401 (k) plan $ 125 $ 141 $ 259

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2019
Leases [Abstract]
Summary of ROU assets and lease liabilities	Below is a summary of our lease ROU assets and lease liabilities as of the Adoption Date and December 31, 2019 , respectively (in thousands): Balance Sheets Classification December 31, 2019 January 1, 2019 Assets Operating lease assets Other assets $ 2,202 $ 4,048 Liabilities Operating lease liabilities - current Other current liabilities 1,150 1,157 Operating lease liabilities - long-term Other long-term liabilities 2,664 3,693 Total lease liabilities $ 3,814 $ 4,850
Schedule of supplemental information related to operating leases and expenses	During the years ended December 31, 2019 , 2018 and 2017, the Company's operating lease expenses are as follows (in thousands): Year ended December 31, 2019 2018 2017 Operating lease costs $ 1,120 $ 1,181 $ 1,307 The table below provides supplemental information related to operating leases during the year ended December 31, 2019 (in thousands except for lease term): Cash paid within operating cash flow $ 1,178 Weighted average lease terms (in years) 3.35
Schedule of minimum future lease payment obligations	Minimum future lease payments obligations as of December 31, 2019 are as follows (in thousands): For the Years Ending December 31, 2020 $ 1,230 2021 1,197 2022 1,171 2023 457 2024 24 Total $ 4,079

SEGMENT REPORTING, GEOGRAPHIC_2

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS (Tables)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedules of concentration risk	A summary of customers with 10% or greater of the Company’s outstanding accounts and other receivables are as follows: December 31, 2019 2018 Customer B 22 % — % Customer E — % 55 % Customer F — % 36 % The following is a summary of revenues by market areas. Revenue as a percentage of total revenues by market was as follows: Years Ended December 31, 2019 2018 2017 Mobile, Wearables, and Consumer 63 % 81 % 48 % Gaming Devices 16 % 5 % 31 % Automotive 21 % 13 % 15 % Medical — % 1 % 6 % Total 100 % 100 % 100 % A summary of revenues from customers with 10% or greater of the Company’s net revenues are as follows: Years Ended December 31, 2019 2018 2017 Samsung Electronics 27 % — % — % Apple Inc. * 69 % — % Customer A * — % 20 % Customer B * * 18 % Customer C * * 11 % Total 27 % 69 % 49 % * Represents less than 10% of the Company’s total revenue for the year presented. A summary of revenue by region as a percentage of total revenues are as follows: Years Ended December 31, 2019 2018 2017 Asia 65 % 12 % 63 % North America 28 % 77 % 22 % Europe 7 % 11 % 15 % Total 100 % 100 % 100 % A summary of revenue by country as a percentage of total revenues are as follows: Years Ended December 31, 2019 2018 2017 Korea 45 % * 18 % United States of America 28 % 77 % 22 % Japan 17 % * 39 % Other countries with less than 10% in a year 10 % 23 % 21 % Total 100 % 100 % 100 % * Represents less than 10% of the Company’s total revenue for the year presented. Property and equipment, net by geographic areas as a percentage of total property and equipment, net are as follows (in thousands): December 31, 2019 2018 United States of America 85 % 91 % Canada 15 % 8 % Rest of World — % 1 % Total 100 % 100 %

QUARTERLY RESULTS OF OPERATIO_2

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	12 Months Ended
QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Tables)	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly consolidated statement of operations	Selected summarized quarterly financial information for the years ended December 31, 2019 and 2018 is as follows (in thousands, except per share amounts): Q1 2019 Q2 2019 Q3 2019 Q4 2019 2019 (1) Revenues $ 5,122 $ 8,743 $ 10,624 $ 11,464 $ 35,953 Gross profit $ 5,107 $ 8,703 $ 10,562 $ 11,411 $ 35,783 Operating income (loss) $ (11,499 ) $ (9,155 ) $ (1,275 ) $ 478 $ (21,451 ) Income (loss) before provision for taxes $ (10,901 ) $ (8,623 ) $ (1,299 ) $ 1,250 $ (19,573 ) Benefit (provision) for income taxes $ (115 ) $ 3 $ (88 ) $ (271 ) $ (471 ) Net income (loss) $ (11,016 ) $ (8,620 ) $ (1,387 ) $ 979 $ (20,044 ) Basic net income (loss) per share $ (0.35 ) $ (0.27 ) $ (0.04 ) $ 0.03 $ (0.64 ) Shares used in calculating basic net income (loss) per share 31,089 31,578 31,711 31,731 31,529 Diluted net income (loss) per share $ (0.35 ) $ (0.27 ) $ (0.04 ) $ 0.03 $ (0.64 ) Shares used in calculating diluted net income (loss) per share 31,089 31,578 31,711 31,904 31,529 (1) Quarterly income (loss) per share amounts were calculated separately for each period, therefore the sum of the quarterly amounts may differ from the total income (loss) per share amount for the year. Q1 2018 Q2 2018 Q3 2018 Q4 2018 2018 (1) Revenues $ 85,416 $ 6,144 $ 8,552 $ 10,867 $ 110,979 Gross profit $ 85,381 $ 6,050 $ 8,491 $ 10,839 $ 110,761 Operating income (loss) $ 70,105 $ (8,295 ) $ (5,163 ) $ (3,546 ) $ 53,101 Income (loss) before provision for taxes $ 70,336 $ (7,920 ) $ (4,618 ) $ (3,063 ) $ 54,735 Benefit (provision) for income taxes $ (453 ) $ 162 $ (22 ) $ (79 ) $ (392 ) Net income (loss) $ 69,883 $ (7,758 ) $ (4,640 ) $ (3,142 ) $ 54,343 Basic net income (loss) per share $ 2.35 $ (0.25 ) $ (0.15 ) $ (0.10 ) $ 1.78 Shares used in calculating basic net income (loss) per share 29,700 30,527 30,780 30,814 30,459 Diluted net income (loss) per share $ 2.29 $ (0.25 ) $ (0.15 ) $ (0.10 ) $ 1.73 Shares used in calculating diluted net income (loss) per share 30,566 30,527 30,780 30,814 31,407 (1) Quarterly income (loss) per share amounts were calculated separately for each period, therefore the sum of the quarterly amounts may differ from the total income (loss) per share amount for the year.

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2019
Computer equipment and purchased software
Property, Plant and Equipment [Line Items]
Useful life of property and equipment	3 years
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful life of property and equipment	3 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful life of property and equipment	5 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Useful life of property and equipment	5 years

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Jan. 01, 2019
Disaggregation of Revenue [Line Items]
Revenue recognized adjustment	$ (247)	$ (143)	$ (234)	$ (149)	$ (189)	$ (333)	$ (326)	$ 0
Item Effected [Line Items]
Operating lease, right-of-use asset	2,202								$ 2,202	$ 4,048
Operating lease liabilities	$ 3,814								$ 3,814	4,850
Fixed fee license revenue \| Minimum
Disaggregation of Revenue [Line Items]
Revenue, payment term									30 days
Fixed fee license revenue \| Maximum
Disaggregation of Revenue [Line Items]
Revenue, payment term									45 days
Per-unit royalty revenue \| Minimum
Disaggregation of Revenue [Line Items]
Revenue, payment term									30 days
Per-unit royalty revenue \| Maximum
Disaggregation of Revenue [Line Items]
Revenue, payment term									60 days
ASU 2016-02
Item Effected [Line Items]
Operating lease, right-of-use asset										4,000
Operating lease liabilities										$ 4,900

SIGNIFICANT ACCOUNTING POLICI_6

SIGNIFICANT ACCOUNTING POLICIES - Advertising (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounting Policies [Abstract]
Advertising expense	$ 173	$ 67	$ 221

REVENUE RECOGNITION - Disaggreg

REVENUE RECOGNITION - Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenue	$ 11,464	$ 10,624	$ 8,743	$ 5,122	$ 10,867	$ 8,552	$ 6,144	$ 85,416	$ 35,953	$ 110,979	$ 35,013
Contract with customer, asset, current	13,100				9,000				13,100	9,000
Contract assets - Long-term	$ 6,928				$ 7,231				6,928	7,231
Increase (decrease) in contract with customer, asset									3,900
Royalty and license
Disaggregation of Revenue [Line Items]
Revenue									35,643	110,557	34,089
Fixed fee license revenue
Disaggregation of Revenue [Line Items]
Revenue									12,627	83,573	12,575
Per-unit royalty revenue
Disaggregation of Revenue [Line Items]
Revenue									23,016	26,984	21,514
Development, services, and other
Disaggregation of Revenue [Line Items]
Revenue									$ 310	$ 422	$ 924

REVENUE RECOGNITION - Contracte

REVENUE RECOGNITION - Contracted Revenue (Details) $ in Millions	Dec. 31, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 30
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 13.6
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period	3 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Revenue from Contract with Customer [Abstract]
Revenue, remaining performance obligation	$ 16.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue, remaining performance obligation, period

FAIR VALUE DISCLOSURES - Narrat

FAIR VALUE DISCLOSURES - Narrative (Details) - USD ($)	12 Months Ended
FAIR VALUE DISCLOSURES - Narrative (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value Disclosures [Abstract]
Other-than-temporary impairment charges	$ 0	$ 0	$ 0

FAIR VALUE DISCLOSURES - Schedu

FAIR VALUE DISCLOSURES - Schedule of Financial Instruments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	$ 3,019	$ 13,930
Cash	23,127	29,563
U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	3,019	13,930
Fair value, measurements, recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	66,370	95,355
Fair value, measurements, recurring \| U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	3,019	13,930
Fair value, measurements, recurring \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	63,351	81,425
Fair value, measurements, recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	63,351	81,425
Fair value, measurements, recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	0	0
Fair value, measurements, recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	63,351	81,425
Fair value, measurements, recurring \| Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	3,019	13,930
Fair value, measurements, recurring \| Significant Other Observable Inputs (Level 2) \| U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	3,019	13,930
Fair value, measurements, recurring \| Significant Other Observable Inputs (Level 2) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Fair value, measurements, recurring \| Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	0	0
Fair value, measurements, recurring \| Significant Unobservable Inputs (Level 3) \| U.S. Treasury securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
U.S. Treasury securities	0	0
Fair value, measurements, recurring \| Significant Unobservable Inputs (Level 3) \| Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 0	$ 0

FAIR VALUE DISCLOSURES - Sche_2

FAIR VALUE DISCLOSURES - Schedule of Short-Term Investments (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 3,018	$ 13,936
Gross Unrealized Holding Gains	1	0
Gross Unrealized Holding Losses	0	(6)
Fair Value	$ 3,019	$ 13,930
Debt securities, available-for-sale, term	1 year	1 year
U.S. Treasury securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 3,018	$ 13,936
Gross Unrealized Holding Gains	1	0
Gross Unrealized Holding Losses	0	(6)
Fair Value	$ 3,019	$ 13,930

BALANCE SHEET DETAILS - Cash an

BALANCE SHEET DETAILS - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Cash and Cash Equivalents, at Carrying Value [Abstract]
Cash	$ 23,127	$ 29,563
Money market funds	63,351	81,425
Cash and cash equivalents	$ 86,478	$ 110,988

BALANCE SHEET DETAILS - Account

BALANCE SHEET DETAILS - Accounts and Other Receivables (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Trade accounts receivable	$ 2,972	$ 645
Receivables from vendors and other	413	406
Accounts and other receivables	$ 3,385	$ 1,051

BALANCE SHEET DETAILS - Propert

BALANCE SHEET DETAILS - Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	$ 8,722	$ 8,998
Less accumulated depreciation and amortization (1)	(7,496)	(6,655)
Property, Plant and Equipment, Net	1,226	2,343
Computer equipment and purchased software
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	3,011	3,167
Machinery and equipment
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	699	821
Furniture and fixtures
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	1,115	1,113
Leasehold improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	3,897	$ 3,897
San Jose California Facility \| Leasehold improvements
Property, Plant and Equipment, Net, by Type [Abstract]
Property and equipment	$ 900

BALANCE SHEET DETAILS - Other A

BALANCE SHEET DETAILS - Other Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Other Assets, Net [Abstract]
Contract assets - Long-term	$ 6,928		$ 7,231
Lease right-of-use assets	2,202	$ 4,048
Deferred tax assets	470		295
Other assets and deposit	7,062		301
Total other assets, net	$ 16,662		$ 7,827

BALANCE SHEET DETAILS - Other C

BALANCE SHEET DETAILS - Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Other Liabilities, Current [Abstract]
Accrued legal	$ 1,077		$ 1,827
Lease liabilities - current	1,150	$ 1,157
Income taxes payable	46		204
Other current liabilities	1,205		1,163
Total other current liabilities	$ 3,478		$ 3,194

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details)	Jun. 14, 2019shares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of available shares consumed for each restricted stock and restricted stock units issued		1.75
Expected dividend yield		0.00%
Unrecognized compensation cost \| $		$ 8,000,000
Unrecognized compensation cost, recognized over an estimated weighted-average period		2 years 7 months 2 days
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period		4 years
Increase in number of common shares reserved for issuance (in shares)	2,595,751
Stock options outstanding (in shares)		967,000
Stock options \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award expiration period		7 years
Stock options \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award expiration period		10 years
Time-based stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in dollars per share) \| $ / shares		$ 3.69
Stock options outstanding (in shares)		967,000	1,862,000
RSAs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period		1 year
RSUs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based payment award vesting period		3 years
Market condition based stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding (in shares)		0	272,081
Employee stock purchase plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of fair market value on the purchase date		85.00%
Maximum number of shares per employee (in shares)		2,000
Offering period		6 months
Maximum value of shares per employee \| $		$ 25,000
Common stock reserved for issuance (in shares)		1,000,000
Purchases under ESPP (in shares)		21,741
Average purchase price (in dollars per share) \| $ / shares		$ 7.60
Shares available for purchase (in shares)		253,437

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Equity Incentive Program (Details) - shares shares in Thousands	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock shares available for grant (in shares)	4,214
Standard and market condition-based stock options outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Standard and market condition-based stock options outstanding (in shares)	967
RSAs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock outstanding (in shares)	91	55
RSUs outstanding
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock outstanding (in shares)	945	1,091

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of Time-based Stock Options (Details) - Time-based stock options - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Number of Shares Underlying Stock Options
Beginning outstanding balance (in shares)	1,862
Granted (in shares)	783
Exercised (in shares)	(174)
Canceled or expired (in shares)	(1,504)
Ending outstanding balance (in shares)	967	1,862
Weighted Average Exercise Price Per Share
Beginning outstanding balance (in dollars per share)	$ 9.44
Granted (in dollars per share)	8.25
Exercised (in dollars per share)	7.15
Canceled or expired (in dollars per share)	9.65
Ending outstanding balance (in dollars per share)	$ 8.55	$ 9.44
Weighted average remaining contractual life, outstanding	5 years 7 months 17 days	2 years 10 months 6 days
Aggregate intrinsic value, outstanding	$ 16,000	$ 751,000
Number of shares underlying stock options, vested and expected to vest (in shares)	967
Weighted average exercise price, vested and expected to vest (in dollars per share)	$ 8.55
Weighted average remaining contractual life, vested and expected to vest	5 years 7 months 17 days
Aggregate intrinsic value, vested and expected to vest	$ 16,000
Number of shares underlying stock options, exercisable (in shares)	161
Weighted average exercise price, exercisable (in dollars per share)	$ 9.80
Weighted average remaining contractual life, exercisable	2 years 1 month 13 days
Aggregate intrinsic value, exercisable	$ 400

STOCK-BASED COMPENSATION - Su_3

STOCK-BASED COMPENSATION - Summary of Restricted Stock Units and Restricted Stock Awards (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
RSUs outstanding
Number of Restricted Stock Units / Awards
Beginning outstanding balance (in shares)	1,091
Granted (in shares)	892
Released (in shares)	(714)
Forfeited (in shares)	(324)
Ending outstanding balance (in shares)	945	1,091
Weighted Average Grant Date Fair Value
Beginning outstanding balance (in dollars per share)	$ 10.97
Granted (in dollars per share)	8.54
Released (in dollars per share)	11.30
Forfeited (in dollars per share)	9.85
Ending outstanding balance (in dollars per share)	$ 8.81	$ 10.97
Weighted average remaining contractual life / recognition period, outstanding	1 year 2 months 30 days	8 months 1 day
Aggregate intrinsic value, outstanding	$ 7,020	$ 9,773
RSAs outstanding
Number of Restricted Stock Units / Awards
Beginning outstanding balance (in shares)	55
Granted (in shares)	114
Released (in shares)	(62)
Forfeited (in shares)	(16)
Ending outstanding balance (in shares)	91	55
Weighted Average Grant Date Fair Value
Beginning outstanding balance (in dollars per share)	$ 13.02
Granted (in dollars per share)	7.60
Released (in dollars per share)	12.63
Forfeited (in dollars per share)	7.27
Ending outstanding balance (in dollars per share)	$ 7.45	$ 13.02
Weighted average remaining contractual life / recognition period, outstanding	5 months 12 days	5 months 16 days

STOCK-BASED COMPENSATION - Su_4

STOCK-BASED COMPENSATION - Summary of Stock-based Compensation Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	$ 5,464	$ 8,686	$ 6,102
Sales and marketing
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	947	946	1,025
Research and development
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	1,304	1,948	981
General and administrative
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	3,213	5,792	4,096
Stock options
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	701	1,222	3,735
RSUs and RSAs
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	4,692	7,372	2,234
Employee stock purchase plan
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation, total	$ 71	$ 92	$ 133

STOCK-BASED COMPENSATION - Valu

STOCK-BASED COMPENSATION - Valuation Assumptions (Detail)	12 Months Ended
STOCK-BASED COMPENSATION - Valuation Assumptions (Detail)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Time-based stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)	4 years 4 months 24 days	4 years 4 months 26 days	4 years 7 months 6 days
Volatility	53.00%	55.00%	52.00%
Interest rate	2.00%	3.00%	2.00%
Dividend yield	0.00%	0.00%	0.00%
Market condition based stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (in years)			7 years
Volatility			55.00%
Interest rate			2.00%
Dividend yield			0.00%

STOCKHOLDERS' EQUITY - Changes

STOCKHOLDERS' EQUITY - Changes in Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	$ 99,660	$ 9,657
Amounts reclassified from accumulated other comprehensive income (loss)	8	17
Ending balance	83,757	99,660
Unrealized Gains and Losses on Available-for Sale Securities
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	(6)	(23)
Amounts reclassified from accumulated other comprehensive income (loss)	8	17
Ending balance	2	(6)
Foreign Currency Items
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	122	122
Amounts reclassified from accumulated other comprehensive income (loss)	0	0
Ending balance	122	122
Accumulated Other Comprehensive Income (Loss)
AOCI Attributable to Parent, Net of Tax [Roll Forward]
Beginning balance	116	99
Ending balance	$ 124	$ 116

STOCKHOLDERS' EQUITY - Narrativ

STOCKHOLDERS' EQUITY - Narrative (Detail) - USD ($)	3 Months Ended	12 Months Ended
STOCKHOLDERS' EQUITY - Narrative (Detail) - USD ($)	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Mar. 05, 2020	Oct. 22, 2014	Nov. 01, 2007
Class of Stock [Line Items]
Stock repurchase program, authorized amount							$ 50,000,000
Stock repurchase program, additional authorized amount						$ 30,000,000
Repurchase of stock (in shares)		387,309	0	48,687
Repurchased shares, value		$ 2,741,000		$ 328,000
Stock repurchase program, average cost (in dollars per share)		$ 7.08		$ 6.73
Stock repurchase program, remaining authorized repurchase amount		$ 30,600,000
Subsequent Event
Class of Stock [Line Items]
Repurchase of stock (in shares)	587,989
Repurchased shares, value	$ 4,400,000
Stock repurchase program, average cost (in dollars per share)	$ 7.52
Stock repurchase program, remaining authorized repurchase amount					$ 26,200,000

RESTRUCTURING AND OTHER CHARG_2

RESTRUCTURING AND OTHER CHARGES - Narrative (Details) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018USD ($)	Dec. 31, 2017position	Dec. 31, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Charges			$ 1,600
2017 Strategic Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Adjustments	$ 44
Restructuring charges, number of position eliminated \| position		56
Restructuring charges, percentage of position eliminated		41.00%
2017 Strategic Restructuring Plan \| Employee related
Restructuring Cost and Reserve [Line Items]
Charges			1,500
2017 Strategic Restructuring Plan \| Facilities
Restructuring Cost and Reserve [Line Items]
Charges			$ 100

INCOME TAXES - Schedule of Inco

INCOME TAXES - Schedule of Income Tax Provisions (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income (loss) before provisions for income taxes	$ 1,250	$ (1,299)	$ (8,623)	$ (10,901)	$ (3,063)	$ (4,618)	$ (7,920)	$ 70,336	$ (19,573)	$ 54,735	$ (44,811)
Provision for income taxes	$ (271)	$ (88)	$ 3	$ (115)	$ (79)	$ (22)	$ 162	$ (453)	$ (471)	$ (392)	$ (480)
Effective tax rate									(2.40%)	0.70%	(1.10%)

INCOME TAXES - Details of Pre-T

INCOME TAXES - Details of Pre-Tax Book Income or Loss (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic									$ (17,970)	$ 49,509	$ (23,994)
Foreign									(1,603)	5,226	(20,817)
Income (loss) before provision for income taxes	$ 1,250	$ (1,299)	$ (8,623)	$ (10,901)	$ (3,063)	$ (4,618)	$ (7,920)	$ 70,336	$ (19,573)	$ 54,735	$ (44,811)

INCOME TAXES - Summary of Provi

INCOME TAXES - Summary of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
U.S. federal									$ 0	$ 0	$ 0
State and local									(3)	(3)	(5)
Foreign									(190)	(331)	(448)
Total current									(193)	(334)	(453)
Deferred:
United States federal									0	0	0
State and local									0	0	0
Foreign									(278)	(58)	(27)
Total deferred									(278)	(58)	(27)
Income tax, total	$ (271)	$ (88)	$ 3	$ (115)	$ (79)	$ (22)	$ 162	$ (453)	$ (471)	$ (392)	$ (480)

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Detail)	Dec. 31, 2019USD ($)
Income Taxes [Line Items]
Accrued interest or penalties related to uncertain tax positions	$ 25,000
Total amount of unrecognized tax benefits	97,000
Federal
Income Taxes [Line Items]
Net operating loss carryforwards	1,300,000
Tax credit carryforwards	8,300,000
State and local
Income Taxes [Line Items]
Net operating loss carryforwards	53,000,000
Tax credit carryforwards	2,400,000
Foreign tax authority \| Ireland
Income Taxes [Line Items]
Net operating loss carryforwards	1,800,000
Full valuation allowance recorded against deferred tax asset	1,600,000
Foreign tax authority \| Canada \| Research and development
Income Taxes [Line Items]
Tax credit carryforwards	$ 1,700,000

INCOME TAXES - Details of Signi

INCOME TAXES - Details of Significant Components of Net Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Net operating loss carryforwards	$ 4,936	$ 4,968
State income taxes	1	1
Deferred revenue	6,291	2,347
Research and development and other credits	8,282	9,590
Reserves and accruals recognized in different periods	1,128	3,734
Capitalized R&D expenses	3,447	3,415
Depreciation and amortization	3,636	472
Lease liability	806
Deferred rent	0	160
Other	0	6
Total deferred tax assets	28,527	24,693
Valuation allowance	(28,057)	(24,398)
Net deferred tax assets	470	295
Right of use lease assets	(466)
Foreign credits	(23)	(29)
Other	(40)	(17)
Net deferred tax liabilities	(529)	(46)
Net deferred taxes	$ (59)
Net deferred taxes		$ 249

INCOME TAXES - Reconciliation B

INCOME TAXES - Reconciliation Between the Benefit (Provision) for Income Taxes at Statutory Rate and Effective Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate Reconciliation, Percent [Abstract]
Federal statutory tax rate	21.00%	21.00%	35.00%
Foreign withholding	(0.30%)	0.10%	(0.20%)
Stock compensation expense	(11.30%)	(1.00%)	(2.00%)
Foreign rate differential	(2.60%)	(1.50%)	(17.00%)
Prior year true-up items	0.20%	0.00%	(0.10%)
Tax reserves	(2.10%)	(1.30%)	(0.10%)
Loss on expiration of capital loss carryover	0.00%	1.10%	0.00%
Credits	0.10%	(0.10%)	0.40%
Other	(1.60%)	0.90%	0.00%
FTC conversion true up	(5.90%)	0.00%	0.00%
2017 Tax Act impact	0	0.011	(0.287)
Valuation allowance	0.10%	(19.60%)	11.60%
Effective tax rate	(2.40%)	0.70%	(1.10%)

INCOME TAXES - Details of Begin

INCOME TAXES - Details of Beginning and Ending Amount of Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at beginning of year	$ 4,611	$ 4,672	$ 6,232
Gross increases for tax positions of prior years	394	0	0
Gross decreases for federal tax rate change for tax positions of prior years	0	0	(1,670)
Gross increases for tax positions of current year	34	45	110
Lapse of statute of limitations	(213)	(106)	0
Balance at end of year	$ 4,826	$ 4,611	$ 4,672

NET INCOME (LOSS) PER SHARE - R

NET INCOME (LOSS) PER SHARE - Reconciliation used in Computing Basic and Diluted Net Income (Loss) per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net income (loss)	$ 979	$ (1,387)	$ (8,620)	$ (11,016)	$ (3,142)	$ (4,640)	$ (7,758)	$ 69,883	$ (20,044)	$ 54,343	$ (45,291)
Denominator:
Weighted-average common stock outstanding, basic (in shares)	31,731	31,711	31,578	31,089	30,814	30,780	30,527	29,700	31,529	30,459	29,179
Dilutive potential common shares:
Stock options, RSU's, RSAs and ESPP (in shares)									0	948	0
Shares used in computation of diluted net income (loss) per share (in shares)	31,904	31,711	31,578	31,089	30,814	30,780	30,527	30,566	31,529	31,407	29,179
Basic net income (loss) per share (in dollars per share)	$ 0.03	$ (0.04)	$ (0.27)	$ (0.35)	$ (0.10)	$ (0.15)	$ (0.25)	$ 2.35	$ (0.64)	$ 1.78	$ (1.55)
Diluted net income (loss) per share (in dollars per share)	$ 0.03	$ (0.04)	$ (0.27)	$ (0.35)	$ (0.10)	$ (0.15)	$ (0.25)	$ 2.29	$ (0.64)	$ 1.73	$ (1.55)

NET INCOME (LOSS) PER SHARE - N

NET INCOME (LOSS) PER SHARE - Narrative (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Standard and market condition stock options outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)	1	0.4	3.6
RSUs outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Options to purchase shares of common stock (in shares)	1		0.6

EMPLOYEE BENEFIT PLAN - Narrati

EMPLOYEE BENEFIT PLAN - Narrative (Detail) - USD ($)	12 Months Ended
EMPLOYEE BENEFIT PLAN - Narrative (Detail) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Company matched employee's contribution	50.00%	50.00%	50.00%
Employee's contribution	$ 4,000	$ 4,000	$ 4,000

EMPLOYEE BENEFIT PLAN - Details

EMPLOYEE BENEFIT PLAN - Details of Company Contribution to Plan (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Company contribution to 401 (k) plan	$ 125	$ 141	$ 259

LEASES - Narrative (Details)

LEASES - Narrative (Details) ft² in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2020USD ($)ft²	Jan. 01, 2019USD ($)	Dec. 31, 2018USD ($)	May 31, 2015ft²	Feb. 28, 2015ft²
Lessee, Lease, Description [Line Items]
Operating lease liabilities	$ 3,814	$ 3,814		$ 4,850
Right-of-use assets	2,202	2,202		4,048
Deferred rent					$ 800
Impairment of right-of-use lease asset		$ 939
San Jose California Facility
Lessee, Lease, Description [Line Items]
Impairment of right-of-use lease asset	$ 900
Forecast \| Administrative and Headquarters Facility
Lessee, Lease, Description [Line Items]
Right-of-use assets			$ 600
Area \| ft²			5
Lease agreements \| San Jose California Facility
Lessee, Lease, Description [Line Items]
Area \| ft²						33	42
ASU 2016-02
Lessee, Lease, Description [Line Items]
Operating lease liabilities				$ 4,900
Operating lease, borrowing rate				3.25%
Right-of-use assets				$ 4,000

LEASES - Summary of Right of Us

LEASES - Summary of Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Assets
Operating lease, right-of-use asset	$ 2,202	$ 4,048
Liabilities
Operating lease liabilities - current	1,150	1,157
Operating lease liabilities - long-term	2,664	3,693
Total lease liabilities	$ 3,814	$ 4,850

LEASES - Schedule of Supplement

LEASES - Schedule of Supplemental Information Related To Operating Leases and Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Cash paid within operating cash flow	$ 1,178
Weighted average lease terms (in years)	3 years 4 months 6 days
Operating lease costs	$ 1,120	$ 1,181	$ 1,307

LEASES - Schedule of Minimum Fu

LEASES - Schedule of Minimum Future Lease Payment Obligations (Details) $ in Thousands	Dec. 31, 2019USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2020	$ 1,230
2021	1,197
2022	1,171
2023	457
2024	24
Total	$ 4,079

CONTINGENCIES (Details)

CONTINGENCIES (Details) - Mar. 27, 2019 - Samsung - Withholding taxes on royalty payments	USD ($)	KRW (₩)
Loss Contingencies [Line Items]
Loss contingency, estimate of possible loss	$ 6,900,000	₩ 7,841,324,165
Litigation settlement	$ 871,454

SEGMENT REPORTING, GEOGRAPHIC_3

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Narrative (Detail)	12 Months Ended
	Dec. 31, 2019Segmentsegment
Segment Reporting [Abstract]
Number of operating segments \| Segment	1
Number of reporting segments \| segment	1

SEGMENT REPORTING, GEOGRAPHIC_4

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Schedule of Revenue by Market Areas (Detail) - Revenues - Market area	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Concentration risk	100.00%	100.00%	100.00%
Mobile, Wearables, and Consumer
Concentration Risk [Line Items]
Concentration risk	63.00%	81.00%	48.00%
Gaming Devices
Concentration Risk [Line Items]
Concentration risk	16.00%	5.00%	31.00%
Automotive
Concentration Risk [Line Items]
Concentration risk	21.00%	13.00%	15.00%
Medical
Concentration Risk [Line Items]
Concentration risk	0.00%	1.00%	6.00%

SEGMENT REPORTING, GEOGRAPHIC_5

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Summary of Revenues by Geographic Revenue by Region (Detail) - Revenues - Geographic concentration risk	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Concentration risk	100.00%	100.00%	100.00%
Asia
Concentration Risk [Line Items]
Concentration risk	65.00%	12.00%	63.00%
North America
Concentration Risk [Line Items]
Concentration risk	28.00%	77.00%	22.00%
Europe
Concentration Risk [Line Items]
Concentration risk	7.00%	11.00%	15.00%

SEGMENT REPORTING, GEOGRAPHIC_6

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Summary of Revenues by Geographic Revenue by Country (Detail) - Revenues - Geographic concentration risk	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Concentration Risk [Line Items]
Concentration risk	100.00%	100.00%	100.00%
Korea
Concentration Risk [Line Items]
Concentration risk	45.00%		18.00%
United States of America
Concentration Risk [Line Items]
Concentration risk	28.00%	77.00%	22.00%
Japan
Concentration Risk [Line Items]
Concentration risk	17.00%		39.00%
Other countries with less than 10% in a year
Concentration Risk [Line Items]
Concentration risk	10.00%	23.00%	21.00%

SEGMENT REPORTING, GEOGRAPHIC_7

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Property and Equipment, Net by Country (Details) - Property and equipment, net - Geographic concentration risk	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Concentration risk	100.00%	100.00%
United States of America
Segment Reporting, Asset Reconciling Item [Line Items]
Concentration risk	85.00%	91.00%
Canada
Segment Reporting, Asset Reconciling Item [Line Items]
Concentration risk	15.00%	8.00%
Rest of World
Segment Reporting, Asset Reconciling Item [Line Items]
Concentration risk	0.00%	1.00%

SEGMENT REPORTING, GEOGRAPHIC_8

SEGMENT REPORTING, GEOGRAPHIC INFORMATION, AND SIGNIFICANT CUSTOMERS - Summary of Significant Customers (Detail) - Customer concentration risk	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues
Concentration Risk [Line Items]
Concentration risk	27.00%	69.00%	49.00%
Revenues \| Samsung Electronics
Concentration Risk [Line Items]
Concentration risk	27.00%	0.00%	0.00%
Revenues \| Apple Inc.
Concentration Risk [Line Items]
Concentration risk		69.00%	0.00%
Revenues \| Customer A
Concentration Risk [Line Items]
Concentration risk		0.00%	20.00%
Revenues \| Customer B
Concentration Risk [Line Items]
Concentration risk			18.00%
Revenues \| Customer C
Concentration Risk [Line Items]
Concentration risk			11.00%
Outstanding accounts and other receivables \| Customer B
Concentration Risk [Line Items]
Concentration risk	22.00%	0.00%
Outstanding accounts and other receivables \| Customer E
Concentration Risk [Line Items]
Concentration risk	0.00%	55.00%
Outstanding accounts and other receivables \| Customer F
Concentration Risk [Line Items]
Concentration risk	0.00%	36.00%

QUARTERLY RESULTS OF OPERATIO_3

QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 11,464	$ 10,624	$ 8,743	$ 5,122	$ 10,867	$ 8,552	$ 6,144	$ 85,416	$ 35,953	$ 110,979	$ 35,013
Gross profit	11,411	10,562	8,703	5,107	10,839	8,491	6,050	85,381	35,783	110,761
Operating income (loss)	478	(1,275)	(9,155)	(11,499)	(3,546)	(5,163)	(8,295)	70,105	(21,451)	53,101	(45,422)
Income (loss) before provision for taxes	1,250	(1,299)	(8,623)	(10,901)	(3,063)	(4,618)	(7,920)	70,336	(19,573)	54,735	(44,811)
Benefit (provision) for income taxes	(271)	(88)	3	(115)	(79)	(22)	162	(453)	(471)	(392)	(480)
Net income (loss)	$ 979	$ (1,387)	$ (8,620)	$ (11,016)	$ (3,142)	$ (4,640)	$ (7,758)	$ 69,883	$ (20,044)	$ 54,343	$ (45,291)
Basic net income (loss) per share (in dollars per share)	$ 0.03	$ (0.04)	$ (0.27)	$ (0.35)	$ (0.10)	$ (0.15)	$ (0.25)	$ 2.35	$ (0.64)	$ 1.78	$ (1.55)
Shares used in calculating basic net income (loss) per share (in shares)	31,731	31,711	31,578	31,089	30,814	30,780	30,527	29,700	31,529	30,459	29,179
Diluted net income (loss) per share (in dollars per shares)	$ 0.03	$ (0.04)	$ (0.27)	$ (0.35)	$ (0.10)	$ (0.15)	$ (0.25)	$ 2.29	$ (0.64)	$ 1.73	$ (1.55)
Shares used in calculating diluted net income (loss) per share (in shares)	31,904	31,711	31,578	31,089	30,814	30,780	30,527	30,566	31,529	31,407	29,179

Uncategorized Items - immr-2019

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (6,996,000)	[1]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	18,752,000	[2]
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(6,996,000)	[1]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 18,752,000	[2]

[1]	Effect of early adoption of ASU 2016-16 Income Taxes: Topic 740, Intra-Entity Transfers of Assets Other Than Inventory at the beginning of the first quarter of 2017. See Note 8. Income Taxes of Notes to Consolidated Financial Statements for detail disclosures.
[2]	Effect of adoption of ASC 606 effective January 1, 2018. See Note 2. Revenue Recognition of the Notes to Consolidated Financial Statements for detail disclosures.