View Filing Data

Total other income (expense)

84,640

221,130

^[2]

127,948

Other income (expense)

Interest expense

(39,013)

(40,184)

(41,372)

Interest income

564

530

386

Other, net

(2,619)

4,105

26,411

(41,068)

(35,549)

(14,575)

Income before income taxes

43,572

185,581

^[2]

113,373

Income tax expense

38,437

56,046

^[2]

27,937

Weighted average common shares outstanding

$ 5,135

$ 129,535

^[2]

$ 85,436

Earnings per common share

Basic

$ 0.04

$ 1.10

$ 0.73

Diluted

$ 0.04

$ 1.09

$ 0.72

Basic

118,059

117,533

117,465

Diluted

119,444

118,847

118,919

[1]	The cost of revenue excludes charges for depreciation but includes amortization of purchased and developed software for resale.
[2]	The Company adopted ASU 2016-09, Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting, ("ASU 2016-09") during the year ended December 31, 2016. The Company elected to early adopt ASU 2016-09 in the third quarter of 2016, which requires it to reflect any adjustments as of January 1, 2016, the beginning of the annual period that includes the interim period of adoption. The impact of the adoption to the Company's previously reported quarterly results for the quarters ended March 31 and June 30, 2016 are reflected in the table above.
[3]	General and administrative expenses in the second quarter includes the BHMI judgment as discussed in Note 14.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Statement of Comprehensive Income [Abstract]

Unrealized gain on available-for-sale securities

$ 5,135

$ 129,535

^[1]

$ 85,436

Other comprehensive income (loss):

1,488

Reclassification of unrealized gain to a realized gain on available-for-sale securities

(24,465)

Foreign currency translation adjustments

16,744

(22,524)

(28,716)

Total other comprehensive income (loss)

16,744

(22,524)

(51,693)

Comprehensive income

$ 21,879

$ 107,011

$ 33,743

[1]

The Company adopted ASU 2016-09, Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting, ("ASU 2016-09") during the year ended December 31, 2016. The Company elected to early adopt ASU 2016-09 in the third quarter of 2016, which requires it to reflect any adjustments as of January 1, 2016, the beginning of the annual period that includes the interim period of adoption. The impact of the adoption to the Company's previously reported quarterly results for the quarters ended March 31 and June 30, 2016 are reflected in the table above.

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)
$ in Thousands

Total

Common Stock

Additional Paid-in Capital

Retained Earnings

Treasury Stock

Accumulated Other Comprehensive Income (Loss)

Beginning balance at Dec. 31, 2014

$ 581,405

$ 698

$ 551,713

$ 331,415

$ (282,538)

$ (19,883)

Other comprehensive income (loss)

85,436

(51,693)

Stock-based compensation

18,380

Shares issued and forfeited, net, under stock plans including income tax benefits

20,142

(14,089)

34,231

Issuance of 476,750 shares under stock plan portion of PAY.ON acquisition agreement

(3)

Issuance of 227,917 shares of common stock for acquisition of PAY.ON

5,379

5,378

Repurchase of restricted stock and performance shares for tax withholdings

(4,649)

Ending Balance at Dec. 31, 2015

654,400

702

561,379

416,851

(252,956)

(71,576)

Other comprehensive income (loss)

129,535

^[1]

129,535

(22,524)

Stock-based compensation

43,613

Shares issued and forfeited, net, under stock plans including income tax benefits

13,056

(5,204)

18,260

Repurchase of common stock

(60,089)

Repurchase of restricted stock and performance shares for tax withholdings

(2,975)

Cumulative effect of accounting change, ASU 2016-09

(99)

556

(655)

Ending Balance at Dec. 31, 2016

754,917

702

600,344

545,731

(297,760)

(94,100)

Other comprehensive income (loss)

5,135

16,744

Stock-based compensation

13,683

Shares issued and forfeited, net, under stock plans including income tax benefits

16,816

(3,682)

20,498

Repurchase of common stock

(37,387)

Repurchase of restricted stock and performance shares for tax withholdings

(5,311)

Ending Balance at Dec. 31, 2017

$ 764,597

$ 702

$ 610,345

$ 550,866

$ (319,960)

$ (77,356)

[1]

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Parenthetical) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Issuance of shares of common stock for acquisition of PAY.ON			227,917
Repurchase of common stock, shares	1,653,573	3,020,926
PAY.ON RSAs [Member]
Issuance of shares under stock plan portion of PAY.ON acquisition agreement			476,750

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Cash flows from operating activities:

Adjustments to reconcile net income to net cash flows from operating activities:

$ 5,135

$ 129,535

^[1]

$ 85,436

Depreciation

24,871

22,584

21,656

Amortization

77,353

80,870

75,775

Amortization of deferred debt issuance costs

4,286

5,567

6,244

Deferred income taxes

21,660

17,702

19,328

Gain on sale of available-for-sale equity securities

13,683

43,613

18,380

(24,465)

Gain on sale of CFS assets

(151,463)

Changes in operating assets and liabilities, net of impact of acquisitions:

435

806

2,725

Receivables

(8,243)

(76,460)

(11,355)

Accounts payable

(1,700)

(13,920)

8,557

Accrued employee compensation

18,060

(1,998)

Current income taxes

(4,227)

14,510

(8,244)

Deferred revenue

439

3,015

(4,513)

Other current and noncurrent assets and liabilities

12,411

5,411

468

Net cash flows from operating activities

146,197

99,830

187,994

Cash flows from investing activities:

Purchases of property and equipment

(25,717)

(40,812)

(27,283)

Purchases of software and distribution rights

(28,697)

(22,268)

(21,622)

Proceeds from sale of available-for-sale equity securities

35,311

Proceeds from sale of CFS assets

199,481

Acquisition of businesses, net of cash acquired

232

(179,367)

Net cash flows from investing activities

(7,000)

(54,414)

129,633

(199,961)

Cash flows from financing activities:

Proceeds from issuance of common stock

2,958

2,987

3,104

Proceeds from exercises of stock options

13,872

9,325

12,175

Repurchases of common stock

(37,387)

(60,089)

Repurchase of restricted stock and performance shares for tax withholdings

(5,311)

(2,975)

(4,649)

Proceeds from revolving credit facility

67,000

76,000

298,000

Proceeds from term portion of credit agreement

415,000

Repayments of revolving credit facility

(153,000)

(166,000)

(164,000)

Repayments of term portion of credit agreement

(386,040)

(95,293)

(87,352)

Payments on other debt and capital leases

(9,900)

(14,376)

(12,638)

Payment for debt issuance costs

(5,340)

(655)

Net cash flows from financing activities

(98,148)

(251,076)

44,640

Effect of exchange rate fluctuations on cash

322

(4,873)

(7,735)

Net increase (decrease) in cash and cash equivalents

(6,043)

(26,486)

24,938

Cash and cash equivalents, beginning of period

75,753

102,239

77,301

Cash and cash equivalents, end of period

69,710

75,753

102,239

Supplemental cash flow information

Income taxes paid, net

37,817

19,081

24,036

Interest paid

$ 34,976

$ 35,053

$ 35,183

[1]

Nature of Business and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Nature of Business and Summary of Significant Accounting Policies

1.	Nature of Business and Summary of Significant Accounting Policies

Nature of Business

ACI Worldwide, Inc., a Delaware corporation, and its subsidiaries (collectively referred to as “ACI” or the “Company”), develop, market, install, and support a broad line of software products and services primarily focused on facilitating electronic payments. In addition to its own products, the Company distributes, or acts as a sales agent for software developed by third parties. These products and services are used principally by banks, financial intermediaries, merchants, and corporates, both in domestic and international markets.

Consolidated Financial Statements

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. Recently acquired subsidiaries that are included in the Company’s consolidated financial statements as of the date of their acquisition include: PAY.ON AG and its subsidiaries (collectively, “PAY.ON”) acquired during the year-ended December 31, 2015. All intercompany balances and transactions have been eliminated.

Capital Stock

The Company’s outstanding capital stock consists of a single class of common stock. Each share of common stock is entitled to one vote upon each matter subject to a stockholders vote and to dividends if and when declared by the Board of Directors.

Use of Estimates

The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) 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. Actual results could differ from those estimates.

Revenue Recognition, Receivables and Deferred Revenue

Software as a Service (“SaaS”) and Platform as a Service (“Platform”). In accordance with Accounting Standards Codification (“ASC”) 605-25, Revenue Recognition – Multiple-Element Arrangements, a multiple-deliverable arrangement is separated into more than one unit of accounting if the delivered item(s) has value to the customer on a standalone basis, and if the arrangement includes a general right of return relative to the delivered item(s), delivery or performance of undelivered item(s) is considered probable and substantially in the control of the Company. If these criteria are not met, the arrangement is accounted for as a single unit of accounting which would result in revenue being recognized ratably over the contract term or being deferred until the earlier of when such criteria are met or when the last undelivered element is delivered. If these criteria are met for each, the arrangement consideration is allocated to the separate units of accounting based on each unit’s relative selling price. The selling price for each element is based upon the following selling price hierarchy: vendor-specific objective evidence (“VSOE”) if available, third party evidence (“TPE”) if VSOE is not available, or estimated selling price if neither VSOE nor TPE is available.

The Company enters into SaaS-based and Platform-based arrangements that may consist of multiple service deliverables including initial implementation and setup services, on-going support services, and other services. The Company’s SaaS and Platform products operate in a highly regulated and controlled environment which requires a highly specialized and unique set of initial implementation and setup services prior to the commencement of on-demand related services. Due to the essential and specialized nature of the implementation and setup services, these services do not qualify as separate units of accounting separate from the on-demand service as the delivered services do not have value to the customer on a stand-alone basis. The on-going support and other services are considered as separate units of accounting as are add-on products that do not impact the availability of functionality currently in use. The total arrangement consideration is allocated to each of the separate units of accounting based on their relative selling price and revenue is recognized over their respective service periods.

SaaS and Platform revenue also includes fees paid by our clients as a part of the electronic bill presentment and payment products. Fees may be paid by our clients or directly by their customers and may be a percentage of the underlying transaction amount, a fixed fee per executed transaction or a monthly fee for each customer enrolled. SaaS and Platform costs include payment card interchange fees, which assessments payable to banks and payment card processing fees are included in cost of revenue in the accompanying consolidated statements of operations.

License. The Company recognizes license revenue in accordance with ASC 985-605, Revenue Recognition: Software. For software license arrangements for which services rendered are primarily related to installation of core software and are not considered essential to the functionality of the software, the Company recognizes revenue upon delivery, provided (i) there is persuasive evidence of an arrangement, (ii) collection of the fee is considered probable and (iii) the fee is fixed or determinable. In most arrangements, VSOE of fair value does not exist for the license element; therefore, the Company uses the residual method under ASC 985-605 to determine the amount of revenue to be allocated to the license element. Under ASC 985-605, the fair value of all undelivered elements, such as post contract customer support (maintenance or “PCS”) or other products or services, is deferred and subsequently recognized as the products are delivered or the services are performed, with the residual difference between the total arrangement fee and revenues allocated to undelivered elements being allocated to the delivered element.

When a software license arrangement includes services to provide significant modification or customization of software, those services are considered essential to the functionality of the software and are not separable from the software. These arrangements are accounted for in accordance with ASC 605-35, Revenue Recognition: Construction-Type and Production-Type Contracts, generally referred to as contract accounting. Under contract accounting, the Company generally uses the percentage-of-completion method. For those contracts subject to percentage-of-completion contract accounting, estimates of total revenue and profitability under the contract consider amounts due under extended payment terms. The Company recognizes revenue under these arrangements based on the lesser of payments that become due or the revenue calculated under the percentage-of-completion method. Under the percentage-of-completion method, the Company records revenue for the license and services over the development and implementation period, with the percentage of completion generally measured by the percentage of labor hours incurred to-date to estimated total labor hours for each contract. In the event project profitability is assured and estimable within a range, percentage-of-completion revenue recognition is computed using the lowest level of profitability in the range. If it is determined that a loss will result from the performance of a contract, the entire amount of the loss is recognized in the period in which it is determined that a loss will result.

For software license arrangements in which a significant portion of the fee is due more than 12 months after delivery or when payment terms are significantly beyond the Company’s standard business practice, the license is deemed not to be fixed or determinable. For software license arrangements in which the fee is not considered fixed or determinable, the license is recognized as revenue as payments become due and payable, provided all other conditions for revenue recognition have been met. For software license arrangements in which the Company has concluded that collection of the fees is not probable, revenue is recognized as cash is collected, provided all other conditions for revenue recognition have been met. In making the determination of collectability, the Company considers the creditworthiness of the customer, economic conditions in the customer’s industry and geographic location, and general economic conditions.

ASC 985-605 requires the seller of software that includes PCS to establish VSOE of fair value of the undelivered element of the contract in order to account separately for the PCS revenue. The Company has traditionally established VSOE of the fair value of PCS by reference to stated renewals, expressed in dollar terms, or separate sales with consistent pricing of PCS expressed in percentage terms. In determining whether a stated renewal is not substantive, the Company considers factors such as whether the period of the initial PCS term is relatively long when compared to the term of the software license or whether the PCS renewal rate is significantly below the Company’s normal pricing practices. In determining whether PCS pricing is consistent, the Company considers the population of separate sales that are within a reasonably narrow range of the median within the identified market segment over the trailing 12 month period.

For those software license arrangements that include customer-specific acceptance provisions, such provisions are generally presumed to be substantive and the Company does not recognize revenue until the earlier of the receipt of a written customer acceptance, objective demonstration that the delivered product meets the customer-specific acceptance criteria or the expiration of the acceptance period. The Company recognizes revenues on such arrangements upon the earlier of receipt of written acceptance or the first production use of the software by the customer. In the absence of customer-specific acceptance provisions, software license arrangements generally grant customers a right of refund or replacement only if the licensed software does not perform in accordance with its published specifications. If the Company’s product history supports an assessment by management that the likelihood of non-acceptance is remote, the Company recognizes revenue when all other criteria of revenue recognition are met.

For software license arrangements in which the Company acts as a sales agent for another company’s products, revenues are recorded on a net basis. These include arrangements in which the Company does not take title to the products, is not responsible for providing the product or service, earns a fixed commission, or assumes credit risk only to the extent of its commission. For software license arrangements in which the Company acts as a distributor of another company’s product, and in certain circumstances, modifies or enhances the product, revenues are recorded on a gross basis. These include arrangements in which the Company takes title to the products and is responsible for providing the product or service.

For software license arrangements in which the Company utilizes a third-party distributor or sales agent, the Company recognizes revenue on a sell-in basis when business practices and operating history indicate that there is no risk of returns, rebates, or credits and there are no other risks related to the distributor or sales agents’ ability to honor payment or distribution commitments. For other arrangements in which any of the above factors indicate that there are risks of returns, rebates, or credits or any other risks related to the distributors’ or sales agents’ ability to honor payment or distribution commitments, the Company recognizes revenue on a sell-through basis.

For software license arrangements in which the Company permits the customer to receive unspecified future software products during the software license term, the Company recognizes revenue ratably over the license term, provided all other revenue recognition criteria have been met. For software license arrangements in which the Company grants the customer a right to exchange the original software product for specified future software products with more than minimal differences in features, functionality, and/or price, during the license term, revenue is recognized upon the earlier of delivery of the additional software products or at the time the exchange right lapses. For customers granted a right to exchange the original software product for specified future software products where the Company has determined price, feature, and functionality differences are minimal, the exchange right is accounted for as a like-kind exchange and revenue is recognized upon delivery of the currently licensed product. For software license arrangements in which the customer is charged variable license fees based on usage of the product, the Company recognizes revenue as usage occurs over the term of the licenses, provided all other revenue recognition criteria have been met.

Certain of the Company’s software license arrangements include PCS terms that fail to achieve VSOE of fair value due to non-substantive renewal periods, or contain a range of possible non-substantive PCS renewal amounts. For these arrangements, VSOE of fair value of PCS does not exist and revenues for the software license, PCS and services, if applicable, are considered to be one accounting unit and are therefore recognized ratably over the longer of the contractual service term or PCS term once the delivery of both services has commenced. The Company typically classifies revenues associated with these arrangements in accordance with the contractually specified amounts, which approximate fair value assigned to the various elements, including software license, maintenance and services, if applicable.

Maintenance. The Company typically enters into multi-year time-based software license arrangements that vary in length but are generally five years. These arrangements include an initial (bundled) PCS term of one year with subsequent renewals for additional years within the initial license period. The Company establishes VSOE of the fair value of PCS by reference to stated renewals for all identified market segments. For arrangements in which the Company looks to substantive renewal rates to evidence VSOE of fair value of PCS and in which the PCS renewal rate and term are substantive, VSOE of fair value of PCS is determined by reference to the stated renewal rate. For these arrangements, PCS revenues are recognized ratably over the PCS term specified in the contract. In arrangements where VSOE of fair value of PCS cannot be determined (for example, a time-based software license with a duration of one year or less or when the range of possible PCS renewal amounts is not sufficiently narrow or is significantly below the Company’s normal pricing practices), the Company recognizes revenue for the entire arrangement ratably over the longer of the initial PCS term or the services term (if any).

For those arrangements that meet the criteria to be accounted for under contract accounting, the Company determines whether VSOE of fair value exists for the PCS element. For those arrangements in which VSOE of fair value exists for the PCS element, PCS is accounted for separately and the balance of the arrangement is accounted for under ASC 985-605. For those arrangements in which VSOE of fair value does not exist for the PCS element all revenue is deferred until such time as the services are complete. Once services are complete, revenue is then recognized ratably over the remaining PCS period.

Services. The Company provides various professional services to customers, primarily project management, software implementation and software modification services. Revenues from arrangements to provide professional services are generally recognized as the related services are performed.

For those arrangements in which services revenue is deferred and the Company determines that the direct costs of services are recoverable, such costs are deferred and subsequently expensed in proportion to the related services revenue as it is recognized. For those arrangements that are accounted for under contract accounting, the Company accumulates and defers all direct and indirect costs allocable to the arrangement. For those arrangements that are not accounted for under contract accounting, the Company accumulates and defers all direct and incremental costs attributable to the arrangement.

Multiple Arrangements. The Company may execute more than one contract or agreement with a single customer. The separate contracts or agreements may be viewed as one multiple-element arrangement or separate agreements for revenue recognition purposes. The Company evaluates whether the agreements were negotiated as part of a single project, whether the products or services are interrelated or interdependent, whether fees in one arrangement are tied to performance in another arrangement, and whether elements in one arrangement are essential to the functionality in another arrangement in order to reach appropriate conclusions regarding whether such arrangements are related or separate. The conclusions reached can impact the timing of revenue recognition related to those arrangements.

Deferred Revenue. Deferred revenue includes amounts currently due and payable from customers, and payments received from customers, for software licenses, maintenance, SaaS and Platform revenue and/or services in advance of recording the related revenue.

Receivables and Concentration of Credit Risk. Receivables represent amounts billed and amounts earned that are to be billed in the near future. Included in accrued receivables are services and SaaS and Platform revenues earned in the current period but billed in the following period.


	December 31,
	2017			2016
Billed Receivables	$	240,137		$	250,116
Allowance for doubtful accounts		(4,799	)		(3,873	)

Billed, net		235,338			246,243
Accrued Receivables		27,507			21,919

Receivables, net	$	262,845		$	268,162

No customer accounted for more than 10% of the Company’s consolidated receivables balance as of December 31, 2017 or 2016.

The Company maintains a general allowance for doubtful accounts based on historical experience, along with additional customer -specific allowances. The Company regularly monitors credit risk exposures in accounts receivable. In estimating the necessary level of our allowance for doubtful accounts, management considers the aging of accounts receivable, the creditworthiness of customers, economic conditions within the customer’s industry, and general economic conditions, among other factors.

The following reflects activity in the Company’s allowance for doubtful accounts receivable (in thousands):


	Years Ended December 31,
	2017			2016			2015
Balance, beginning of period	$	(3,873	)	$	(5,045	)	$	(4,806	)
Provision increase		(2,086	)		(1,595	)		(2,425	)
Amounts written off, net of recoveries		1,305			2,551			2,088
Foreign currency translation adjustments and other		(145	)		216			98

Balance, end of period	$	(4,799	)	$	(3,873	)	$	(5,045	)

Provision (increases) decreases recorded in general and administrative expenses during the years ended December 31, 2017, 2016, and 2015, reflect increases (decreases) in the allowance for doubtful accounts based upon collection experience in the geographic regions in which the Company conducts business, net of collection of customer-specific receivables which were previously reserved for as doubtful of collection.

Cash and Cash Equivalents

The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents. The Company’s cash and cash equivalents includes holdings in checking, savings, money market, and overnight sweep accounts, all of which have daily maturities, as well as time deposits with maturities of three months or less at the date of purchase. The carrying amounts of cash and cash equivalents on the consolidated balance sheets approximate fair value.

Other Current Assets and Other Current Liabilities


	December 31,
	2017		2016
Settlement deposits	$	22,282	$	10,496
Settlement receivables		30,063		14,327
Other		5,781		8,755

Total other current assets	$	58,126	$	33,578


	December 31,
	2017		2016
Settlement payables	$	48,953	$	24,016
Accrued interest		7,291		7,356
Vendor financed licenses		1,862		9,213
Royalties payable		9,264		7,197
Other		35,534		31,059

Total other current liabilities	$	102,904	$	78,841

Individuals and businesses settle their obligations to the Company’s various clients, primarily utility and other public sector clients, using credit or debit cards or via ACH payments. The Company creates a receivable for the amount due from the credit or debit card company and an offsetting payable to the client. Once confirmation is received that the funds have been received, the Company settles the obligation to the client. Due to timing, in some instances, the Company may receive the funds into bank accounts controlled by and in the Company’s name that are not disbursed to its clients by the end of the day resulting in a settlement deposit on the Company’s books.

Off Balance Sheet Settlement Accounts

The Company also enters into agreements with certain clients to process payment funds on their behalf. When an automated clearing house or automated teller machine network payment transaction is processed, a transaction is initiated to withdraw funds from the designated source account and deposit them into a settlement account, which is a trust account maintained for the benefit of the Company’s clients. A simultaneous transaction is initiated to transfer funds from the settlement account to the intended destination account. These “back to back” transactions are designed to settle at the same time, usually overnight, such that the Company receives the funds from the source at the same time as it sends the funds to their destination. However, due to the transactions being with various financial institutions there may be timing differences that result in float balances. These funds are maintained in accounts for the benefit of the client which is separate from the Company’s corporate assets. As the Company does not take ownership of the funds, the settlement accounts are not included in the Company’s balance sheet. The Company is entitled to interest earned on the fund balances. The collection of interest on these settlement accounts is considered in the Company’s determination of its fee structure for clients and represents a portion of the payment for services performed by the Company. The amount of settlement funds as of December 31, 2017 and 2016 were $238.9 million and $270.0 million, respectively.

Property and Equipment

Property and equipment are stated at cost. Depreciation of these assets is generally computed using the straight-line method over their estimated useful lives based on asset class. As of December 31, 2017 and 2016, net property and equipment consisted of the following (in thousands):


	Useful Lives		2017			2016
Computer and office equipment		3 to 5 years	$	123,804		$	105,692
Leasehold improvements		Lesser of useful life of improvement or remaining life of lease		32,364			33,093
Furniture and fixtures		7 years		12,158			11,145
Building and improvements		7 - 30 years		12,651			10,391
Land		Non depreciable		1,785			1,785

				182,762			162,106
Less: accumulated depreciation and amortization				(102,534	)		(83,156	)

Property and equipment, net			$	80,228		$	78,950

Software

Software may be for internal use or available for sale. Costs related to certain software, which is available for sale, are capitalized in accordance with ASC 985-20, Costs of Software to be Sold, Leased, or Marketed, when the resulting product reaches technological feasibility. The Company generally determines technological feasibility when it has a detailed program design that takes product function, feature and technical requirements to their most detailed, logical form and is ready for coding. The Company does not typically capitalize costs related to software available for sale as technological feasibility generally coincides with general availability of the software.

Amortization of software costs to be sold or marketed externally, begins when the product is available for licensing to customers and is determined on a product-by-product basis. The annual amortization shall be the greater of the amount computed using (a) the ratio of current gross revenues for a product to the total of current and anticipated future gross revenues for that product or (b) the straight-line method over the remaining estimated economic life of the product, including the period being reported on. Due to competitive pressures, it may be possible that the estimates of anticipated future gross revenue or remaining estimated economic life of the software product will be reduced significantly. As a result, the carrying amount of the software product may be reduced accordingly. Amortization of internal-use software is generally computed using the straight-line method over estimated useful lives of three to ten years.

Business Combinations

The Company applies the provisions of ASC 805, Business Combinations, in the accounting for its acquisitions. It requires the Company to recognize separately from goodwill the assets acquired and the liabilities assumed at their acquisition date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition date fair values of the assets acquired and the liabilities assumed. While the Company uses its best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, its estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, it records adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments are recorded to our consolidated statements of operations.

Critical estimates in valuing certain intangible assets include but are not limited to future expected cash flows from customer relationships, covenants not to compete and acquired developed technologies, brand awareness and market position, as well as assumptions about the period of time the brand will continue to be used in our product portfolio, and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates.

Other estimates associated with the accounting for acquisitions may change as additional information becomes available regarding the assets acquired and liabilities assumed, as more fully discussed in Note 2, Acquisitions.

Fair Value

ASC 820, Fair Value Measurements and Disclosures (“ASC 820”), defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. ASC 820 establishes a fair value hierarchy for valuation inputs that gives the highest priority to quoted prices in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The fair value hierarchy is as follows:

• Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

• Level 2 Inputs – Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These might include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (such as interest rates, volatilities, prepayment speeds, credit risks, etc.) or inputs that are derived principally from or corroborated by market data by correlation or other means.

• Level 3 Inputs – Unobservable inputs for determining the fair values of assets or liabilities that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing the assets or liabilities.

The fair value of the Company’s Credit Agreement approximates the carrying value due to the floating interest rate (Level 2 of the fair value hierarchy). The Company measures the fair value of its Senior Notes based on Level 2 inputs, which include quoted market prices and interest rate spreads of similar securities. The fair value of the Company’s Senior Notes was $305.7 million and $309.8 million at December 31, 2017 and December 31, 2016, respectively.

The fair values of cash and cash equivalents approximate the carrying values due to the short period of time to maturity (Level 2 of the fair value hierarchy).

Goodwill and Other Intangibles

In accordance with ASC 350, Intangibles – Goodwill and Other, the Company assesses goodwill for impairment at least annually. During this assessment management relies on a number of factors, including operating results, business plans and anticipated future cash flows. The Company assesses potential impairments to other intangible assets when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset may not be recovered.

In accordance with ASC 350, the Company assesses goodwill for impairment annually during the fourth quarter of its fiscal year using October 1 balances or when there is evidence that events or changes in circumstances indicate that the carrying amount of the asset may not be recovered. The Company evaluates goodwill at the reporting unit level, and as discussed in Note 10, Segment Information, during the first quarter of 2017, it announced a change in organizational structure to better align with the Company’s strategic direction. This change in the Company’s operating segments also resulted in a change in reporting units to coincide with the new operating segments—ACI On Demand and ACI On Premise. The Company allocated goodwill to the new reporting units using a relative fair value approach with total goodwill of $909.7 million allocated $725.9 million to ACI On Premise and $183.8 million to ACI On Demand. In addition, the Company performed an assessment of potential goodwill impairment for all reporting units immediately prior to the reallocation and determined that no impairment was indicated.

The key assumptions used in the discounted cash flow valuation model include discount rates, growth rates, cash flow projections and terminal value rates. Discount rates, growth rates and cash flow projections are the most sensitive and susceptible to change as they require significant management judgment. Discount rates are determined by using a weighted average cost of capital (“WACC”). The WACC considers market and industry data as well as Company-specific risk factors. Operational management, considering industry and Company-specific historical and projected data, develops growth rates and cash flow projections for each reporting unit. Terminal value rate determination follows common methodology of capturing the present value of perpetual cash flow estimates beyond the last projected period assuming a constant WACC and low long-term growth rates. If the recoverability test indicates potential impairment, the Company calculates an implied fair value of goodwill for the reporting unit. The implied fair value of goodwill is determined in a manner similar to how goodwill is calculated in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded to write down the carrying value. The calculated fair value substantially exceeded the current carrying value for all reporting units for all periods.

Other intangible assets, which include customer relationships and trademarks and trade names, are amortized using the straight-line method over periods ranging from three years to 20 years. The Company reviews its intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Impairment of Long-Lived Assets

The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset group may not be recoverable. An impairment loss is recorded if the sum of the future cash flows expected to result from the use of the asset (undiscounted and without interest charges) is less than the carrying amount of the asset. The amount of the impairment charge is measured based upon the fair value of the asset group.

Treasury Stock

The Company accounts for shares of its common stock that are repurchased without intent to retire as treasury stock. Such shares are recorded at cost and reflected separately on the consolidated balance sheets as a reduction of stockholders’ equity. The Company issues shares of treasury stock upon exercise of stock options, issuance of restricted share awards, payment of earned performance shares, and for issuances of common stock pursuant to the Company’s employee stock purchase plan. For purposes of determining the cost of the treasury shares re-issued, the Company uses the average cost method.

Stock-Based Compensation Plans

In accordance with ASC 718, Compensation – Stock Compensation, the Company recognizes stock-based compensation costs for awards that are probable of vesting, on a straight-line basis over the requisite service period of the award, which is generally the vesting term. Share based compensation expense is recorded in operating expenses depending on where the respective individual’s compensation is recorded. The Company generally utilizes the Black–Scholes option–pricing model to determine the fair value of stock options on the date of grant. In order to determine the grant date fair value of the supplemental stock options, a Monte Carlo simulation model is used. The assumptions utilized in the Black-Scholes and Monte Carlo simulation option-pricing models, as well as the description of the plans the stock-based awards are granted under, are described in further detail in Note 11, Stock-Based Compensation Plans.

Translation of Foreign Currencies

The Company’s foreign subsidiaries typically use the local currency of the countries in which they are located as their functional currency. Their assets and liabilities are translated into U. S. dollars at the exchange rates in effect at the balance sheet date. Revenues and expenses are translated at the average exchange rates during the period. Translation gains and losses are reflected in the consolidated financial statements as a component of accumulated other comprehensive income (loss). Transaction gains and losses, including those related to intercompany accounts, that are not considered to be of a long-term investment nature are included in the determination of net income. Transaction gains and losses, including those related to intercompany accounts, that are considered to be of a long-term investment nature are reflected in the consolidated financial statements as a component of accumulated other comprehensive income (loss).

Income Taxes

The provision for income taxes is computed using the asset and liability method, under which 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. Deferred tax assets are reduced by a valuation allowance when it is more likely than not that some portion or all of the deferred tax assets will not be realized.

The Company periodically assesses its tax exposures and establishes, or adjusts, estimated unrecognized tax benefits for probable assessments by taxing authorities, including the Internal Revenue Service (“IRS”), and various foreign and state authorities. Such unrecognized tax benefits represent the estimated provision for income taxes expected to ultimately be paid.

New Accounting Standards Recently Adopted

In January 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU 2017-04”), Simplifying the Test for Goodwill Impairment, an update that eliminates Step 2 from the goodwill impairment test. In computing the implied fair value of goodwill under Step 2, an entity had to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities, including unrecognized assets and liabilities. Under the amendments in ASU 2017-04, an entity should perform its annual or interim goodwill test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. However, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. An entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The standard is effective for annual or interim goodwill impairment tests in fiscal years beginning December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. The Company has elected to early adopt these amendments in the fourth quarter of 2017. The adoption did not have an effect on the Company’s financial position, results of operations, or cash flow as of and for the year-ended December 31, 2017.

In May 2017, the FASB issued ASU 2017-09, Scope of Modification Accounting, an update that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting under ASC 718, Compensation – Stock Compensation. Under the amendments in ASU 2017-09, an entity should account for the effects of a modification unless all of the following criteria are met: 1) the fair value of the modified award is the same as the fair value of the original award immediately before the original award is modified - if the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification; 2)

the vesting conditions of the modified award are the same as the conditions of the original award immediately before the original award is modified; 3) the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The standard is effective for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period for which financial statements have not yet been issued. The Company has elected to early adopt these amendments prospectively in the second quarter of 2017. The adoption did not have a material effect on the Company’s financial position, results of operations, or cash flow as of and for the year-ended December 31, 2017.

Recently Issued Accounting Standards Not Yet Effective

In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (codified as “ASC 606”). ASC 606 supersedes the revenue recognition requirements in Accounting Standard Codification 605, Revenue Recognition, and most industry-specific guidance. The standard requires that entities recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which a company expects to be entitled in exchange for those goods or services. On July 9, 2015, the FASB deferred the effective date to fiscal years beginning after December 15, 2017, and for interim periods within those fiscal years. The standard permits the use of either the retrospective or modified retrospective transition method.

The Company will adopt ASC 606 on January 1, 2018 using the modified retrospective transition method which requires an adjustment to retained earnings for the cumulative effect of applying ASC 606 to active contracts as of the adoption date. During the first quarter of 2018, the Company will record its cumulative adjustment to retained earnings. As the modified retrospective transition method does not result in recast of the prior year financial statements, ASC 606 requires the Company to provide additional disclosures during the year of adoption for the amount by which each financial statement line item is affected by adoption of the standard and explanation of the reasons for significant changes. These disclosures will be included in the notes to the Company’s consolidated financial statements included in each of its quarterly reports on Form 10-Q and on annual report Form 10-K for the year ending December 31, 2018.

The most significant ongoing impact from the adoption of ASC 606 relates to the changes in the timing and amount of recognition for software license revenues and sales commission expenses.

As it relates to software license revenues, under ASC 606 the Company will recognize revenue in advance of billings (i.e. accrued receivables) for certain software license arrangements with extended payment terms as opposed to when payments become due and payable. Additionally, certain of those same software license arrangements will contain a significant financing component which will result in a change in the amount of the contract value that is allocated to software license revenue. The adjustment to the transaction price attributable to the significant financing component will be presented as an adjustment to the accrued receivable (i.e. net accrued receivable) and recognized as interest income over the term of the contract. Because the requirement to have vendor-specific objective evidence of fair value for undelivered elements is eliminated under ASC 606, the Company expects the amounts allocated to software license, maintenance, and services revenues for most software license arrangements to be recognized as each element is delivered or provided to the customer. Under current U.S. GAAP, when software license arrangements include PCS terms that fail to achieve VSOE of fair value, the Company recognizes all revenues in the arrangement ratably over the longer service period. The Company’s cumulative adjustment to retained earnings is primarily comprised of the net accrued receivables arising from active software license arrangements with extended payment terms. Based on currently available information, the Company expects pre-tax retained earnings to increase approximately $273 million - $291 million as a result of this component of the cumulative transition adjustment.

The Company has determined that certain of its sales commissions meet the definition of incremental costs of obtaining a contract. Accordingly, the costs associated with those sales commissions will be capitalized and expense recognized as the related goods or services are transferred to the customer. Under current U.S. GAAP, the Company currently recognizes sales commission expenses as they are incurred. The Company is finalizing this component of its cumulative transition adjustment.

The Company’s SaaS-based and Platform-based arrangements represent a single promise to provide continuous access (i.e. a stand-ready obligation) to its software solutions and their processing capabilities in the form of a service through one of the Company’s data centers. As each day of providing access to the software solution(s) is substantially the same and the customer simultaneously receives and consumes the benefits as access is provided, the Company has determined that its SaaS-based and Platform-based arrangements include a single performance obligation comprised of a series of distinct services. The Company’s SaaS-based and Platform-based arrangements may include fixed consideration, variable consideration or a combination of the two. Variable consideration in these arrangements is typically a function of a tier-based pricing structure that provides that customer with levels of transaction volume that “reset” with varying frequencies (e.g. monthly, quarterly or annually) and the corresponding rate per transaction within each level. Depending upon the structure of a particular arrangement, the Company will either: (1) allocate the variable amount to each distinct service period within the series and recognize revenue as each distinct service period is performed (i.e. direct allocation), (2) estimate total variable consideration at contract inception (giving consideration to any constraints that may apply) and recognize the total transaction price over the period to which it relates, or (3) apply ‘right to invoice’ practical expedient. The Company believes that revenue from most of its SaaS-based and Platform-based arrangements will be recognized under the direct allocation method or by applying the ‘right to invoice’ practical expedient, which will result in the same pattern of recognition as under current U.S. GAAP.

In February 2016, the FASB issued ASU 2016-02, Leases, codified as ASC 842. This standard requires a lessee to record on the balance sheet the assets and liabilities for the rights and obligations created by leases with lease terms of more than 12 months. In addition, this standard requires both lessees and lessors to disclose certain key information about lease transactions. This standard will be effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company will adopt the standard effective January 1, 2019. During the year-ended December 31, 2017, the Company began its detailed assessment of the impact of ASC 842. While the Company continues to evaluate the impact of the standard on its consolidated financial statements and related disclosures, at this time the Company cannot estimate the quantitative impact of adopting the new standard.

In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows – Classification of Certain Cash Receipts and Cash Payments, an update that addresses how certain cash receipts and cash payments are presented and classified in the statement of cash flows. Among the cash flow matters addressed in the update are payments for costs related to debt prepayments or extinguishments, payments related to settlement of certain types of debt instruments, payments of contingent consideration made after a business combination, proceeds from insurance claims and corporate-owned life insurance policies, and distributions received from equity method investees, among others. The standard is effective for fiscal year beginning after December 31, 2017, including interim periods within that fiscal year. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period, and all of the amendments must be adopted together in the same period. The amendments will be applied using a retrospective transition method to each period presented, unless impracticable for specific cash flow matters, in which case the amendments would be applied prospectively as of the earliest date practicable. The Company does not expect the impact of ASU 2016-15 to be material to its consolidated statement of cash flows.

In October 2016, the FASB issued ASU 2016-16, Intra-Entity Transfers of Assets Other than Inventory, to simplify the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. Currently, U.S. GAAP prohibits the recognition of current and deferred income taxes for an intra-entity asset transfer until the asset has been sold to an outside party. This prohibition on recognition is an exception to the principle of comprehensive recognition of current and deferred income taxes in U.S. GAAP. The limited amount of authoritative guidance about the exception has led to diversity in practice and is a source of complexity in financial reporting, particularly for an intra-entity transfer of intellectual property. Under the amendments of ASU 2016-16, an entity should recognize the income tax consequences of an intra-entity transfer of an asset other than inventory when the transfer occurs. Consequently, this amendment eliminates the exception for an intra-entity transfer of an asset other than inventory. The standard is effective for fiscal year beginning after December 15, 2017, including interim reporting periods within that fiscal year. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements have not been issued or made available for issuance. The amendments to this ASU should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings as of the beginning of the period of adoption. The Company is currently assessing the impact of ASU 2016-16 on its financial position, results of operations, and cash flow.

Acquisitions

12 Months Ended

Dec. 31, 2017

Business Combinations [Abstract]

Acquisitions

2. Acquisitions

Fiscal 2015 Acquisitions

PAY.ON

On November 4, 2015, the Company completed the acquisition of PAY.ON for $186.1 million in cash and stock. PAY.ON is a leader in eCommerce payments gateway solutions to payment service providers globally. Their advanced Platform-based solution complements and strengthens the Company’s Merchant Retail Omni-Channel Universal Payments offerings. The combined entities provides customers the ability to deliver a seamless omni-channel customer payment experience in store, mobile, and online.

Under the terms of the agreement, the Company acquired 100% of the equity of PAY.ON in a combination of cash and stock. The Company used approximately $181.0 million from its Revolving Credit Facility. See Note 5, Debt, for terms of the Credit Facility.

The purchase price of PAY.ON was comprised of (in thousands):


	Amount
Cash payments to PAY.ON shareholders	$	180,994
Issuance of ACI common stock		5,379
Working capital adjustment		(232	)

Total purchase price	$	186,141

The aggregate purchase price of PAY.ON was $186.1 million, after working capital adjustments in accordance with the terms of the acquisition agreement. The consideration paid by the Company has been allocated to specific assets and liabilities based on the relative fair value of all assets and liabilities.

The Company incurred approximately $0.9 million in transaction related expenses during the year-ended December 31, 2015, including fees to the investment bank, legal and other professional fees, which are included in general and administrative expenses in the accompanying consolidated financial statements.

Under the terms of the PAY.ON acquisition agreement, the Company issued 476,750 shares of ACI common stock to two key PAY.ON employees (“PAY.ON RSAs”) with a fair value of $11.3 million on the date of grant. The awards have requisite service periods of two years and vest in increments of 25% every six months from the date of the acquisition. The PAY.ON RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period (vesting period) and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for the PAY.ON RSAs on a straight-line basis over the requisite service period.

PAY.ON contributed approximately $16.5 million and $2.9 million in revenue and an operating loss of $17.1 million and $2.1 million for the years ended December 31, 2016 and 2015, respectively.

In connection with the acquisition, the Company recorded the following amounts based upon its purchase price allocation as of December 31, 2016.


(in thousands, except weighted average useful lives)	Weighted-Average Useful Lives		PAY.ON
Current assets:
Cash and cash equivalents			$	1,627
Receivables				2,649
Other current assets				502

Total current assets acquired				4,778

Noncurrent assets:
Property and equipment				332
Goodwill				140,526
Software		5 years		34,150
Customer relationships		15 years		21,718
Trademarks		5 years		2,300
Other noncurrent assets				28

Total assets acquired				203,832

Current liabilities:
Accounts payable				1,058
Employee compensation				681
Other current liabilities				866

Total current liabilities acquired				2,605

Noncurrent liabilities:
Deferred income taxes				15,086

Total liabilities acquired				17,691

Net assets acquired			$	186,141

Factors contributing to the purchase price that resulted in the goodwill (which is not tax deductible) include the acquisition of management, sales, and technology personnel with the skills to market new and existing products of the Company, enhanced product capabilities, complementary products and customers. Pro forma results for PAY.ON are not presented because they are not material.

Divestiture	12 Months Ended
Divestiture	Dec. 31, 2017
Disposal Group, Not Discontinued Operation, Disposal Disclosures [Abstract]
Divestiture	3. Divestiture Community Financial Services On March 3, 2016, the Company completed the sale of its Community Financial Services (“CFS”) related assets and liabilities to Fiserv, Inc. (“Fiserv”) for $200.0 million. The sale of CFS, which was not strategic to the Company’s long-term strategy, is part of the Company’s ongoing efforts to expand as a provider of software products, Software as a Service-based, and platform-based solutions facilitating real-time electronic and eCommerce payments for large banks, financial intermediaries, merchants, and corporates worldwide. The sale included employee agreements and customer contracts as well as technology assets and intellectual property. For the year-ended December 31, 2016, the Company recognized a net after-tax gain of $93.4 million on the sale of assets to Fiserv. This gain includes final post-closing adjustments pursuant to the definitive transaction agreement of $0.5 million recognized during the year-ended December 31, 2016. The Company and Fiserv have also entered into a Transition Services Agreement (“TSA”), whereby the Company continues to perform certain functions on Fiserv’s behalf during a migration period. The TSA is meant to reimburse the Company for direct costs incurred in order to provide such functions, which are no longer generating revenue for the Company.

Software and Other Intangible Assets

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Software and Other Intangible Assets

4. Software and Other Intangible Assets

At December 31, 2017, software net book value totaled $155.4 million, net of $230.7 million of accumulated amortization. Included in this amount is software marketed for external sale of $40.9 million. The remaining software net book value of $114.5 million is comprised of various software that has been acquired or developed for internal use.

At December 31, 2016, software net book value totaled $185.5 million, net of $195.0 million of accumulated amortization. Included in this amount is software marketed for external sale of $52.3 million. The remaining software net book value of $133.2 million is comprised of various software that has been acquired or developed for internal use.

Amortization of software marketed for external sale is computed using the greater of the ratio of current revenues to total current and anticipated revenues expected to be derived from the software or the straight-line method over an estimated useful life of generally three to ten years. Software for resale amortization expense recorded during the years ended December 31, 2017, 2016, and 2015, totaled $12.8 million, $13.9 million, and $14.5 million, respectively. These software amortization expense amounts are reflected in cost of revenue in the consolidated statements of operations.

Amortization of software for internal use is computed using the straight-line method over an estimated useful life of three to ten years. Software for internal use amortization expense recorded during the years ended December 31, 2017, 2016, and 2015, totaled $45.2 million, $45.7 million, and $38.3 million, respectively. These software amortization expense amounts are reflected in depreciation and amortization in the consolidated statements of operations.

The carrying amount and accumulated amortization of the Company’s other intangible assets that were subject to amortization at each balance sheet date are as follows (in thousands):


	December 31, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Balance		Gross Carrying Amount		Accumulated Amortization			Net Balance
Customer relationships	$	305,218	$	(116,677	)	$	188,541	$	295,730	$	(96,356	)	$	199,374
Trademarks and tradenames		16,646		(13,906	)		2,740		16,019		(11,759	)		4,260

	$321,864		$(130,583)			$191,281		$311,749		$(108,115)			$203,634

Other intangible assets amortization expense recorded during the years ended December 31, 2017, 2016, and 2015, totaled $19.4 million, $21.2 million, and $23.0 million, respectively.

Based on capitalized intangible assets at December 31, 2017, and assuming no impairment of these intangible assets, estimated amortization expense amounts in future fiscal years are as follows (in thousands):


Fiscal Year Ending December 31,	Software Amortization		Other Intangible Assets Amortization
2018	$	49,012	$	19,145
2019		40,471		18,587
2020		31,550		17,688
2021		19,734		17,176
2022		8,383		17,015
Thereafter		6,236		101,670

Total	$	155,386	$	191,281

Debt

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Debt

5. Debt

As of December 31, 2017, the Company had $2.0 million, $394.3 million, and $300.0 million outstanding under its Revolving Credit Facility, Term Credit Facility, and Senior Notes, respectively, with up to $498.0 million of unused borrowings under the Revolving Credit Facility portion of the Credit Agreement, as amended.

Credit Agreement

On February 24, 2017, the Company entered into an amended and restated credit agreement (the “Credit Agreement”), replacing the existing agreement, with a syndicate of financial institutions, as lenders, and Bank of America, N.A. (“BofA”), as Administrative Agent, providing for revolving loans, swingline loans, letters of credit, and a term loan. The Credit Agreement consists of a five-year $500.0 million senior secured revolving credit facility (the “Revolving Credit Facility”), which includes a sublimit for the issuance of standby letters of credit and a sublimit for swingline loans, and $415.0 million under the five-year senior secured term loan facility (the “Term Credit Facility” and, together with the Revolving Credit Facility, the “Credit Facility”). The Credit Agreement also allows the Company to request optional incremental term loans and increases in the revolving commitment.

The loans under the Credit Facility may be made to, and the letters of credit under the Revolving Credit Facility may be issued on behalf of the Company. On February 24, 2017, the Company borrowed an aggregate principal amount of $12.0 million under the Revolving Credit Facility and borrowed $415.0 million under the Term Credit Facility.

Borrowings under the Credit Facility bear interest at a rate per annum equal to, at the Company’s option, either (a) a base rate determined by reference to the highest of (1) the rate of interest per annum publicly announced by the Administrative Agent as its Prime Rate, (2) the federal funds effective rate plus 1/2 of 1% and (3) a LIBOR rate determined by reference to the costs of funds for U.S. dollar deposits for a one-month interest period adjusted for certain additional costs plus 1% or (b) a LIBOR rate determined by reference to the costs of funds for U.S. dollar deposits for the interest period relevant to such borrowing adjusted for certain additional costs, in each case plus an applicable margin. The applicable margin for borrowings under the Credit Facility is, based on the calculation of the applicable consolidated total leverage ratio, between 0.25% to 1.25% with respect to base rate borrowings and between 1.25% and 2.25% with respect to LIBOR rate borrowings. Interest is due and payable monthly. The interest rate in effect at December 31, 2017 for the Credit Facility was 3.07%.

In addition to paying interest on the outstanding principal under the Credit Facility, the Company is required to pay a commitment fee in respect of the unutilized commitments under the Revolving Credit Facility, payable quarterly in arrears. The Company is also required to pay letter of credit fees on the maximum amount available to be drawn under all outstanding letters of credit in an amount equal to the applicable margin on LIBOR rate borrowings under the Revolving Credit Facility on a per annum basis, payable quarterly in arrears, as well as customary fronting fees for the issuance of letters of credit fees and agency fees.

The Company’s obligations under the Credit Facility and cash management arrangements entered into with lenders under the Credit Facility (or affiliates thereof) and the obligations of the subsidiary guarantors are secured by first-priority security interests in substantially all assets of the Company and any guarantor, including 100% of the capital stock of ACI Worldwide Corp. and each domestic subsidiary of the Company, each domestic subsidiary of any guarantor, and 65% of the voting capital stock of each foreign subsidiary of the Company that is directly owned by the Company or a guarantor, in each case subject to certain exclusions set forth in the credit documentation governing the Credit Facility.

The Credit Agreement contains a number of covenants that, among other things and subject to certain exceptions, restrict the Company’s ability and, as applicable, the ability of its subsidiaries to: create, incur, assume or suffer to exist any additional indebtedness; create, incur, assume or suffer to exist any liens; enter into agreements and other arrangements that include negative pledge clauses; pay dividends on capital stock or redeem, repurchase or retire capital stock or subordinated indebtedness; create restrictions on the payment of dividends or other distributions by subsidiaries; make investments, loans, advances and acquisitions; merge, consolidate or enter into any similar combination or sell assets, including equity interests of the subsidiaries; enter into sale and leaseback transactions; directly or indirectly engage in transactions with affiliates; alter in any material respect the character or conduct of the business; enter into amendments of or waivers under subordinated indebtedness, organizational documents and certain other material agreements; and hold certain assets and incur certain liabilities.

The Credit Agreement also contains certain customary affirmative covenants and events of default. If an event of default, as specified in the Credit Agreement, shall occur and be continuing, the Company may be required to repay all amounts outstanding under the Credit Facility.

Letter of Credit

On February 29, 2016, the Company entered into a standby letter of credit (the “Letter of Credit”), under the terms of the Credit Agreement, for $25.0 million. On October 26, 2016, the Letter of Credit was renewed at $7.5 million. On June 15, 2017, the Letter of Credit was renewed at $5.0 million. The Company cancelled the Letter of Credit on August 24, 2017.

Senior Notes

On August 20, 2013, the Company completed a $300.0 million offering of Senior Notes (“Senior Notes”) at an issue price of 100% of the principal amount in a private placement for resale to qualified institutional buyers. The Senior Notes bear an interest rate of 6.375% per annum, payable semi-annually in arrears on August 15 and February 15 of each year, commencing on February 15, 2014. Interest began accruing beginning August 20, 2013. The Senior Notes will mature on August 20, 2020.

Maturities on long-term debt outstanding at December 31, 2017 are as follows (amounts in thousands):


Fiscal year ending December 31,
(in thousands)
2018	$	20,750
2019		31,125
2020		331,125
2021		41,500
2022		271,750

Total	$	696,250

The Credit Agreement and Senior Notes also contain certain customary mandatory prepayment provisions. If certain events, as specified in the Credit Agreement or Senior Notes agreement, shall occur, the Company may be required to repay all or a portion of the amounts outstanding under the Credit Facility or Senior Notes.

The Credit Facility will mature on February 24, 2022 and the Senior Notes will mature on August 15, 2020. The Revolving Credit Facility and Senior Notes do not amortize and the Term Credit Facility does amortize, with principal payable in consecutive quarterly installments.

The Credit Agreement and Senior Notes contain certain customary affirmative covenants and negative covenants that limit or restrict, subject to certain exceptions, the incurrence of liens, indebtedness of subsidiaries, dividends and other restricted payments, mergers, advances, investments, acquisitions, transactions with affiliates, change in nature of business, and the sale of the assets. The Company is also required to maintain a consolidated leverage ratio at or below a specified amount and a consolidated fixed charge coverage ratio at or above a specified amount. If an event of default, as specified in the Credit Agreement and Senior Notes agreement, shall occur and be continuing, the Company may be required to repay all amounts outstanding under the Credit Facility and Senior Notes. On June 27, 2017, the Company and the Administrative Agent entered into an amendment to the Credit Agreement. The amendment revised the definition of “Consolidated EBITDA” to exclude the expense from the BHMI judgment and related fees, expenses, and interest thereto, up to $50.0 million from the calculation in the period recorded. As of December 31, 2017, and at all times during the period, the Company was in compliance with its debt covenants.

Total debt is comprised of the following (in thousands):


(in thousands)	As of December 31, 2017			As of December 31, 2016
Term credit facility	$	394,250		$	365,290
Revolving credit facility		2,000			88,000
6.375% Senior Notes, due August 2020		300,000			300,000
Debt issuance costs		(10,521	)		(9,372	)

Total debt		685,729			743,918
Less current portion of term credit facility		20,750			95,293
Less current portion of debt issuance costs		(2,964	)		(4,970	)

Total long-term debt	$	667,943		$	653,595

Other

During the year-ended December 31, 2015, the Company financed multiple three-year license agreements for certain internally-used software for a total value of $20.4 million with payments due through November 2018. Of these amounts, $1.9 million and $9.0 million remained outstanding at December 31, 2017 and 2016, respectively. The Company recorded $1.5 million and $7.3 million in other current liabilities and $0.4 million and $1.7 million in other non-current liabilities in its consolidated balance sheets as of December 31, 2017 and 2016, respectively.

Corporate Restructuring and Other Organizational Changes

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Corporate Restructuring and Other Organizational Changes

6. Corporate Restructuring and Other Organizational Changes

Employee Actions

During the year-ended December 31, 2016, the Company paid approximately $0.8 million of termination costs related to terminations in prior periods. The Company had no severance liability outstanding at December 31, 2017 or 2016.

During the year-ended December 31, 2015, the Company reduced its headcount by 30 employees as a part of its integration of recent acquisitions. In connection with these actions, approximately $1.3 million of termination costs were recognized in general and administrative expense in the accompanying consolidated statements of operations during the year-ended December 31, 2015. The Company paid approximately $2.9 million in restructuring severance costs during the year-ended December 31, 2015 relating to expenses incurred in 2015 and prior. The unpaid severance liability as of December 31, 2015 totaled $0.8 million.

Lease Terminations

During the year-ended December 31, 2017, the Company ceased use of a portion of its leased facilities in Edison, NJ; Chantilly, VA; Charlotte, SC; Parsippany, PA; and Waltham, MA. As a result, the Company recorded additional expense of $2.4 million, which was recorded in general and administrative expenses in the accompanying consolidated statements of operations for the year-ended December 31, 2017.

During the year-ended December 31, 2016, the Company ceased use of a portion of its leased facilities in Watford, U.K.; Providence, RI; Chantilly, VA; and West Hills, CA. As a result, the Company recorded additional expense of $5.0 million, which was recorded in general and administrative expenses in the accompanying consolidated statements of operations for the year-ended December 31, 2016.

The components of corporate restructuring and other reorganization activities from the recent acquisitions are included in the following table (in thousands):


	Severance			Facility Closures			Total
Balance, December 31, 2015	$	777		$	268		$	1,045
Restructuring charges (adjustments) incurred, net		—			5,041			5,041
Amounts paid during the period		(778	)		(654	)		(1,432	)
Foreign currency translation adjustments		1			(96	)		(95	)

Balance, December 31, 2016	$	—		$	4,559		$	4,559
Restructuring charges (adjustments) incurred, net		—			2,447			2,447
Amounts paid during the period		—			(1,285	)		(1,285	)
Foreign currency translation adjustments		—			224			224

Balance, December 31, 2017	$	—		$	5,945		$	5,945

Of the $5.9 million facility closure liability, $1.8 million and $4.1 million is recorded in other current and noncurrent liabilities, respectively, in the accompanying consolidated balance sheet at December 31, 2017.

Common Stock and Treasury Stock	12 Months Ended
Common Stock and Treasury Stock	Dec. 31, 2017
Equity [Abstract]
Common Stock and Treasury Stock	7. Common Stock and Treasury Stock As of September 12, 2012, the Company’s Board of Directors (“the Board”) had approved a stock repurchase program authorizing the Company, from time to time as market and business conditions warrant, to acquire up to $262.1 million of its common stock. On September 13, 2012, the Board approved the repurchase of up to 7,500,000 shares of the Company’s common stock, or up to $113.0 million, in place of the remaining repurchase amounts previously authorized. In July 2013 and again in February 2014, the Board approved an additional $100.0 million for the stock repurchase program for a total of an additional $200.0 million. The Company repurchased 1,653,573 shares for $37.4 million under the program during the year-ended December 31, 2017. Under the program to date, the Company has repurchased 41,782,966 shares for approximately $493.3 million. The maximum remaining authorized for purchase under the stock repurchase program was approximately $40.8 million as of December 31, 2017. Subsequent to December 31, 2017, the Company repurchased an additional 1,346,427 shares for $31.1 million under the repurchase program leaving a maximum of $9.7 million authorized for repurchases. On February 19, 2018, the Board of Directors approved $200.0 million for the stock repurchase program. During the year-ended September 30, 2006, the Company began to issue shares of treasury stock upon exercise of stock options, payment of earned performance shares, issuance of restricted stock awards, and for issuances of common stock pursuant to the Company’s employee stock purchase plan. Treasury shares issued during the year-ended December 31, 2015 included 1,146,199, 125,026, 548,671, and 978,365 shares issued pursuant to stock option exercises, RSA grants, LTIP Performance Shares vesting, and PBRSA grants, respectively. Treasury shares issued during the year-ended December 31, 2016 included 797,140, 148,322, and 470,029 shares issued pursuant to stock option exercises, RSA grants, and Retention Restricted Share Award (“Retention RSA”) grants, respectively. Treasury shares issued during the year-ended December 31, 2017 included 1,204,559 and 560,174 shares issued pursuant to stock option exercises and RSA grants, respectively.

Earnings Per Share

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Earnings Per Share

8. Earnings Per Share

Earnings per share is computed in accordance with ASC 260, Earnings per Share. Basic earnings per share is computed on the basis of weighted average outstanding common shares. Diluted earnings per share is computed on the basis of basic weighted average outstanding common shares adjusted for the dilutive effect of stock options and other outstanding dilutive securities.

The following table reconciles the average share amounts used to compute both basic and diluted earnings per share (in thousands):


	Years Ended December 31,
	2017		2016		2015
Weighted average shares outstanding:
Basic weighted average shares outstanding		118,059		117,533		117,465
Add: Dilutive effect of stock options		1,385		1,314		1,454

Diluted weighted average shares outstanding		119,444		118,847		118,919

For the years ended December 31, 2017, 2016, and 2015, respectively, 3.9 million, 6.1 million, and 3.7 million, options to purchase shares and contingently issuable shares, were excluded from the diluted earnings per share computation as their effect would be anti-dilutive.

Common stock outstanding as of December 31, 2017 and 2016 was 117,096,731 and 117,336,797, respectively.

Other, net

12 Months Ended

Dec. 31, 2017

Other Income and Expenses [Abstract]

Other, net

9. Other, net

Other, net is comprised of the following items (in thousands):


	Years Ended December 31,
	2017			2016		2015
Foreign currency transaction gains (losses)	$	(2,619	)	$	4,105	$	1,946
Realized gain on available-for-sale securities		—			—		24,465

Total	$	(2,619	)	$	4,105	$	26,411

The Company acquired a cost basis investment in Yodlee, Inc. (“Yodlee”) with the acquisition of S1 Corporation (“S1”) in February of 2012, which was fair valued at $9.8 million as a part of the purchase price allocation. The Company subsequently made an additional investment in Yodlee of approximately $1.0 million, bringing the total investment to $10.8 million as of December 31, 2013. On October 3, 2014 Yodlee common stock began trading on the NASDAQ under the symbol YDLE and the Company transitioned to accounting for the investment as available-for-sale securities.

During the year-ended December 31, 2015, the Company sold all of its Yodlee stock holdings in a series of sales and realized a total gain of $24.5 million, which is included in other, net in the accompanying consolidated statements of operations.

Segment Information

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Segment Information

10. Segment Information

In January 2017, the Company announced a change in organizational structure to align with its strategic direction. As a result, beginning January 1, 2017, the Company reports financial performance based on its segments, ACI On Premise and ACI On Demand, and analyzes operating income as a measure of segment profitability.

The Company’s chief operating decision maker (“CODM”), which is also our Chief Executive Officer focuses his review of consolidated financial information and the allocation of resources based upon the operating results, including revenues and operating income, for the segments ACI On Premise and ACI On Demand, separate from the Corporate operations.

ACI On Premise serves customers who manage their software on site. These on-premise customers use the Company’s software to develop sophisticated, custom solutions, which are often part of a larger system located and managed at the customer site. These customers require a level of control, customization, and flexibility that ACI On Premise solutions can offer, and they have the resources and expertise to take a lead role in managing these solutions.

ACI On Demand serves the needs of banks, financial intermediaries, merchants, and corporates who use payments to facilitate their core business. The Company sees an increasing number of customers opting for software as a service and platform as a service offerings, which offer reduced complexity and cost as well as the ability to rapidly implement and scale.

Revenue is attributed to the reportable segments based upon the product sold and mechanism for delivery to the customer. Expenses are attributed to the reportable segments in one of three methods, (1) direct costs of the segment, (2) labor costs that can be attributed based upon time tracking for individual products, or (3) costs that are allocated. Allocated costs are generally marketing and sales related activities as well as information technology and facilities related expense for which multiple segments benefit. The Company also allocates certain depreciation costs to the segments.

Corporate and other consists of the corporate overhead costs that are not allocated to reportable segments. These overhead costs relate to human resources, finance, legal, accounting, merger and acquisition activity, amortization of acquisition-related intangibles, and other costs that are not considered when management evaluates segment performance. For the year-ended December 31, 2017, Corporate and other includes $46.7 million of general and administrative expense for the legal judgment discussed in Note 14. For the year-ended December 31, 2016, Corporate and other also includes revenue and operating income from the operations and sale of CFS related assets and liabilities of $15.4 million and $151.7 million, respectively.

The following is selected financial data for the Company’s reportable segments for the periods indicated (in thousands):


	Years Ended December 31,
	2017			2016
Revenues:
ACI On Premise	$	598,590		$	591,252
ACI On Demand		425,601			399,033
Corporate and other		—			15,416

	$	1,024,191		$	1,005,701

Depreciation and amortization expense:
ACI On Premise	$	13,094		$	14,581
ACI On Demand		34,171			29,385
Corporate and other		54,959			59,488

	$102,224			$103,454

Stock-based compensation expense:
ACI On Premise	$	2,234		$	6,894
ACI On Demand		2,230			6,876
Corporate and other		9,219			29,843

	$	13,683		$	43,613

Operating income (loss):
ACI On Premise	$	331,766		$	290,713
ACI On Demand		(38,233	)		(38,885	)
Corporate and other		(208,893	)		(30,698	)

	$	84,640		$	221,130

As a result of the significant changes associated with the reorganization, which were implemented on a prospective basis only, as well as the changes in the Company through the PAY.ON acquisition that occurred late in 2015 and the CFS divestiture in 2016, ACI does not have all of the information that would be necessary to present segment data for 2015 under the new operating segments structure for operating expenses and results. The Company, likewise, does not have the necessary information to present the 2017 results under the prior segment view. This information is not available to management of the Company for its own internal use and it is impractical to obtain or generate the information. The Corporate and other segment includes revenue from the operations of CFS. Revenue for the year-ended December 31, 2015 under the new operating segments is as follows (in thousands):


	Year Ended
	December 31, 2015
Revenue:
ACI On Premise	$	589,006
ACI On Demand		362,368
Corporate and other		94,603

	$	1,045,977

Prior to the reorganization, the Company’s CODM, together with other senior management personnel, focused their review of consolidated financial information and the allocation of resources based on reporting of operating results, including revenues and operating income for the geographic regions of the Americas, Europe/Middle East/Africa (“

EMEA”), and Asia/Pacific. The Company’s products were sold and supported through distribution networks covering these three geographic regions, with each distribution network having its own sales force. The Company supplemented its distribution networks with independent reseller and/or distributor arrangements. All administrative costs not directly attributable or reasonably allocable to a geographic segment were tracked in Corporate.

The Company allocated segment support expenses such as global product development, business operations, and product management based upon percentage of revenue per segment. Depreciation and amortization and other facility related costs were allocated as a percentage of the headcount by segment. The Corporate line item consisted of the corporate overhead costs that were not allocated to operating segments. Corporate overhead costs related to human resources, finance, legal, accounting, merger and acquisition activity, and amortization of acquisition-related intangibles and software as well as other costs that were not considered when management evaluates segment performance.

The following is selected segment financial data under the previous operating segments for the periods indicated (in thousands):


	Years Ended December 31,
	2016			2015
Revenues:
Americas - United States	$	527,431		$	628,013
Americas - Other		116,718			82,548
EMEA		261,160			250,568
Asia/Pacific		100,392			84,848

	$	1,005,701		$	1,045,977

Depreciation and amortization expense:
Americas	$	27,951		$	24,966
EMEA		3,830			3,670
Asia/Pacific		1,820			1,751
Corporate		69,853			67,044

	$	103,454		$	97,431

Stock-based compensation expense:
Americas	$	5,005		$	1,638
EMEA		6,476			1,223
Asia/Pacific		605			36
Corporate		31,527			15,483

	$	43,613		$	18,380

Income (loss) before income taxes:
Americas	$	206,689		$	111,382
EMEA		176,958			132,518
Asia/Pacific		62,422			41,658
Corporate		(260,488	)		(172,185	)

	$	185,581		$	113,373

Assets are not allocated to segments and the Company’s CODM does not evaluate operating segments using discrete asset information.

The following is selected financial data for the Company’s geographical areas for the periods indicated (in thousands):


	Years Ended December 31,
	2017		2016		2015
Revenues:
United States	$	541,235	$	527,431	$	628,013
Other		482,956		478,270		417,964

	$	1,024,191	$	1,005,701	$	1,045,977


	As of December 31,
	2017		2016
Long lived assets
United States	$	759,513	$	752,442
Other		613,556		664,383

	$	1,373,069	$	1,416,825

Additionally, the Company offers six primary solution categories that are sold in each of the geographic regions listed above. Following are revenues, by product and services (in thousands):


	Years Ended December 31,
	2017		2016		2015
Retail payments	$	428,583	$	422,262	$	416,998
Bill payments		271,421		255,540		241,949
Digital channels		94,036		124,630		219,698
Payments risk management		80,326		67,649		66,386
Merchant payments		76,953		64,626		49,064
Real time payments		72,872		70,994		51,882

Total	$	1,024,191	$	1,005,701	$	1,045,977

During the years ended December 31, 2017, 2016, and 2015, approximately 19%, 22%, and 21%, respectively, of the Company’s total revenues were derived from licensing the BASE24 product line, which does not include the BASE24-eps product, and providing related services and maintenance. Digital Channels revenue includes $15.3 million and $94.5 million from CFS-related assets for the years-ended December 31, 2016 and 2015, respectively.

No single customer accounted for more than 10% of the Company’s consolidated revenues during the years ended December 31, 2017, 2016, and 2015. No other country outside the United States accounted for more than 10% of the Company’s consolidated revenues during the years ended December 31, 2017, 2016, and 2015.

Stock-Based Compensation Plans

12 Months Ended

Dec. 31, 2017

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

Stock-Based Compensation Plans

11. Stock-Based Compensation Plans

Employee Stock Purchase Plan

On April 6, 2017, the Board of Directors approved the 2017 Employee Stock Purchase Plan (“2017 ESPP”), which was approved by shareholders at the 2017 Annual Shareholder meeting. The 2017 ESPP provides employees with an opportunity to purchase shares of Common Stock in the Company. The 1999 Employee Stock Purchase Plan terminated upon the August 1, 2017 effective date of the 2017 ESPP. Under the Company’s 2017 ESPP a total of 3,000,000 shares of the Company’s common stock have been reserved for issuance to eligible employees. Participating employees are permitted to designate up to the lesser of $25,000 or 10% of their annual base compensation, for the purchase of common stock under the ESPP. Purchases under the ESPP are made one calendar month after the end of each fiscal quarter. The price for shares of common stock purchased under the ESPP is 85% of the stock’s fair market value on the last business day of the three-month participation period. Shares issued under the ESPP during the years ended December 31, 2017, 2016, and 2015, totaled 158,194, 188,453, and 162,058, respectively.

Additionally, the discount offered pursuant to the Company’s ESPP discussed above is 15%, which exceeds the 5% non-compensatory guideline in ASC 718 and exceeds the Company’s estimated cost of raising capital. Consequently, the entire 15% discount to employees is deemed to be compensatory for purposes of calculating expense using a fair value method. Compensation costs related to the ESPP for each of the years ended December 31, 2017, 2016, and 2015, was approximately $0.5 million.

Stock Incentive Plans – Active Plans

2016 Equity and Performance Incentive Plan

On March 23, 2016, the Board approved the 2016 Equity and Performance Incentive Plan (the “2016 Incentive Plan”). The 2016 Incentive Plan is intended to meet the Company’s objective of balancing stockholder concerns about dilution with the need to provide appropriate incentives to achieve Company performance objectives. The 2016 Incentive Plan was adopted by the stockholders on June 14, 2016. Following the adoption of the 2016 Incentive Plan, the 2005 Equity and Performance Incentive Plan, as amended (the “2005 Incentive Plan”) was terminated. Termination of the 2005 Incentive Plan did not affect any equity awards outstanding under the 2005 Incentive Plan.

The 2016 Incentive Plan provides for the grant of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock awards, performance awards, and other awards (“Awards”). Subject to adjustment in certain circumstances, the maximum number of shares of Common Stock that may be issued or transferred in connection with Awards granted under the 2016 Incentive Plan will be the sum of (i) 8,000,000 shares of Common Stock and (ii) any shares of Common Stock that are represented by options previously granted under the 2005 Incentive Plan which are forfeited, expire, or are canceled without delivery of common stock or which result in the forfeiture or relinquishment of Common Stock back to the Company. To the extent Awards granted under the 2016 Incentive Plan terminate, expire, are canceled without being exercised, are forfeited or lapse for any reason, the shares of Common Stock subject to such Award will again become available for grants under the 2016 Incentive Plan.

The 2016 Incentive Plan expressly prohibits re-pricing stock options and appreciation rights. The 2016 Incentive Plan also, subject to certain limited exceptions, expressly requires a one-year vesting period for all stock options and appreciation rights.

No eligible person selected by the Board to receive awards (“Participant”) will receive stock options, stock appreciation rights, restricted stock, restricted stock units, and other awards under the 2016 Incentive Plan, during any calendar year, for more than 3,000,000 shares of common stock. In addition, no Participant may receive performance shares or performance units having an aggregate value on the date of grant in excess of $9,000,000 during any calendar year. Each of the limits described above may be adjusted equitably to accommodate a change in the capital structure of the Company.

Stock options granted pursuant to the 2016 Incentive Plan are granted at an exercise price not less than the market value per share of the Company’s common stock on the date of the grant. Under the 2016 Incentive Plan, the term of the outstanding options may not exceed ten years nor be less than one year. Vesting of options is determined by the Compensation Committee of the Board of Directors, the administrator of the 2016 Incentive Plan, and can vary based upon the individual award agreements. In addition, outstanding options do not have dividend equivalent rights associated with them under the 2016 Incentive Plan.

The Board may issue or transfer shares of common stock to Participants under a restricted stock grant for consideration or no consideration, and subject to restrictions, as determined by the Board. All restricted stock Awards will transfer ownership of such shares of restricted stock to the Participant and entitle the Participant to voting, dividend and other ownership rights, but the Participant’s ownership of the restricted shares shall be subject to substantial risk of forfeiture and restrictions on transfer. The Board may establish conditions under which restrictions will lapse over a period of time based upon the achievement of performance goals or according to such other criteria as the Board deems appropriate (the “Restriction Period”). An Award Agreement for restricted stock Awards may specify any Management Objectives that, if achieved, will result in the termination or early termination of the restrictions on the restricted shares including, without limitation, any minimum acceptable levels of achievement or formulas for determining the number of restricted shares on which the restrictions will terminate.

The Board may award Participants “Performance Shares” or “Performance Units” (collectively, “Performance Awards”) which will become payable to a Participant upon the achievement of specified “Management Objectives”, which are measurable objectives established for Participants. Each Award Agreement for Performance Awards will specify: (i) the number of Performance Shares or Performance Units granted; (ii) the period of time established for the Participant to achieve the Management Objectives (the “Performance Period”); (iii) the Management Objectives and a minimum acceptable level of achievement as well as a formula for determining the number of Performance Shares or Performance Units earned if performance is at or above the minimum level but short of full achievement of the Management Objectives; and (iv) any other terms that the Board may deem appropriate.

2005 Equity and Performance Incentive Plan

The Company had a 2005 Incentive Plan, under which shares of the Company’s common stock have been reserved for issuance to eligible employees or non-employee directors of the Company. The 2005 Incentive Plan provides for the grant of incentive stock options, nonqualified stock options, stock appreciation rights, restricted stock awards, performance awards and other awards. The maximum number of shares of the Company’s common stock that may be issued or transferred in connection with awards granted under the 2005 Incentive Plan is the sum of (i) 9,000,000 shares and (ii) any shares represented by outstanding options that had been granted under designated terminated stock option plans that are subsequently forfeited, expire or are canceled without delivery of the Company’s common stock.

On July 24, 2007, the stockholders of the Company approved the First Amendment to the 2005 Incentive Plan which increased the number of shares authorized for issuance under the plan from 9,000,000 to 15,000,000 and contained certain other amendments, including an amendment to provide that the exercise price for any options granted under the 2005 Incentive Plan, as amended, may not be less than the market value per share of common stock on the date of grant. On June 14, 2012, the stockholders of the Company approved the Second Amendment to the 2005 Incentive Plan which increased the number of shares authorized for issuance under the plan from 15,000,000 to 23,250,000.

Stock options granted pursuant to the 2005 Incentive Plan are granted at an exercise price not less than the market value per share of the Company’s common stock on the date of the grant. Prior to the adoption of the First Amendment to the 2005 Incentive Plan, stock options granted under the 2005 Incentive Plan were granted with an exercise price not less than the market value per share of common stock on the date immediately preceding the date of grant. Under the 2005 Incentive Plan, the term of the outstanding options may not exceed ten years. Vesting of options is determined by the Compensation Committee of the Board of Directors, the administrator of the 2005 Incentive Plan, and can vary based upon the individual award agreements.

Supplemental options granted pursuant to the 2005 Incentive Plan are granted at an exercise price not less than the market value per share of the Company’s common stock on the date of the grant. These options vest, if at all, based upon (i) tranche one - any time after the third anniversary date if the stock has traded at 133% of the exercise price for at least 20 consecutive trading days, (ii) tranche two - any time after the fourth anniversary date if the stock has traded at 167% of the exercise price for at least 20 consecutive trading days, and (iii) tranche three - any time after the fifth anniversary date if the stock has traded at 200% of the exercise price for at least 20 consecutive trading days. The employees must also remain employed with the Company as of the anniversary date in order for the options to vest. The exercise price of the supplemental stock options is the closing market price on the date the awards were granted.

Performance awards granted pursuant to the 2005 Incentive Plan become payable upon the achievement of specified management objectives. Each performance award specifies: (i) the number of performance shares or units granted, (ii) the period of time established to achieve the management objectives, which may not be less than one year from the grant date, (iii) the management objectives and a minimum acceptable level of achievement as well as a formula for determining the number of performance shares or units earned if performance is at or above the minimum level but short of full achievement of the management objectives, and (iv) any other terms deemed appropriate.

Restricted stock awards granted pursuant to the 2005 Incentive Plan have requisite service periods of three years and vest in increments of 33%, respectively, on the anniversary of the grant date. Under each arrangement, stock is issued without direct cost to the employee. Restricted stock awards granted to our Board of Directors vest one year from grant or as of the next annual shareholders meeting, whichever is earlier.

A summary of stock options issued under the various Stock Incentive Plans previously described and changes is as follows:


	Number of Shares			Weighted- Average Exercise Price ($)		Weighted- Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value of In-the-Money Options ($)
Outstanding, December 31, 2014		5,282,693		$	12.06
Granted		2,055,514			19.12
Exercised		(1,144,273	)		10.62
Forfeited		(394,265	)		19.06
Expired		(593	)		20.51

Outstanding, December 31, 2015		5,799,076			14.37
Granted		2,284,500			17.92
Exercised		(792,841	)		11.69
Forfeited		(446,845	)		18.69
Expired		(52,515	)		20.44

Outstanding, December 31, 2016		6,791,375			15.54
Granted		864,800			20.12
Exercised		(1,204,559	)		11.52
Forfeited		(268,417	)		18.43
Expired		(20,482	)		20.11

Outstanding, December 31, 2017		6,162,717		$	16.83		6.69	$	35,976,295

Exercisable, December 31, 2017		3,486,892		$	15.28		5.52	$	25,770,089

The weighted-average grant date fair value of stock options granted during the years ended December 31, 2017, 2016, and 2015 was $6.24, $5.59, and $6.49, respectively. The total intrinsic value of stock options exercised during the years ended December 31, 2017, 2016, and 2015 was $13.4 million, $6.8 million, and $12.4 million, respectively.

The fair value of options granted in the respective fiscal years are estimated on the date of grant using the Black-Scholes option-pricing model, acceptable under ASC 718, with the following weighted-average assumptions:


	Years Ended December 31,
	2017			2016			2015
Expected life (years)		5.6			5.9			5.9
Risk-free interest rate		1.9	%		1.2	%		1.4	%
Expected volatility		29.4	%		29.7	%		32.1	%
Expected dividend yield		—			—			—

Expected volatilities are based on the Company’s historical common stock volatility derived from historical stock price data for historic periods commensurate with the options’ expected life. The expected life of options granted represents the period of time that options granted are expected to be outstanding, based primarily on historical employee option exercise behavior. The risk-free interest rate is based on the implied yield currently available on U. S. Treasury zero coupon issued with a term equal to the expected life at the date of grant of the options. The expected dividend yield is zero as the Company has historically paid no dividends and does not anticipate dividends to be paid in the future.

During the year-ended December 31, 2016, the Company granted stock options with three tranches at a grant date fair value of $7.46, $7.06, and $6.50, respectively, per share. During the year-ended December 31, 2015, the Company granted stock options with three tranches at a grant date fair value of $8.01, $7.56, and $7.00, respectively, per share. These options vest, if at all, based upon (i) tranche one - any time after the third anniversary date if the stock has traded at 133% of the exercise price for at least 20 consecutive trading days, (ii) tranche two - any time after the fourth anniversary date if the stock has traded at 167% of the exercise price for at least 20 consecutive trading days, and (iii) tranche three - any time after the fifth anniversary date if the stock has traded at 200% of the exercise price for at least 20 consecutive trading days. The employees must also remain employed with the Company as of the anniversary date in order for the options to vest. The exercise price of the stock options is the closing market price on the date the awards were granted. In order to determine the grant date fair value of the stock options, a Monte Carlo simulation model is used. With respect to options granted that vest based on the achievement of certain market conditions, the grant date fair value of such options was estimated using the following weighted-average assumptions:


	Years Ended December 31,
	2016			2015
Expected life (years)		7.5			7.5
Risk-free interest rate		1.6	%		1.7	%
Expected volatility		41.6	%		41.9	%
Expected dividend yield		—			—

Long-term Incentive Program Performance Share Awards

During the years ended December 31, 2017, 2016, and 2015, pursuant to the Company’s 2016 Incentive Plan and 2005 Incentive Plan, the Company granted LTIP Performance Shares. These LTIP Performance Shares are earned, if at all, based upon the achievement, over a specified period that must not be less than one year and is typically a three-year performance period, of performance goals related to (i) the compound annual growth over the performance period in the sales for the Company as determined by the Company, and (ii) the cumulative operating income or earnings before interest, income taxes, depreciation, and amortization (“EBITDA”) over the performance period as determined by the Company. In no event will any of the LTIP Performance Shares become earned if the Company’s sales growth or cumulative operating income/EBITDA is below a predetermined minimum threshold level at the conclusion of the performance period. Assuming achievement of the predetermined sales growth and cumulative operating income/EBITDA threshold levels, up to 200% of the LTIP Performance Shares may be earned upon achievement of performance goals equal to or exceeding the maximum target levels for the performance goals over the performance period. Management must evaluate, on a quarterly basis, the probability that the threshold performance goals will be achieved, if at all, and the anticipated level of attainment in order to determine the amount of compensation costs to record in the consolidated financial statements.

During the first quarter of the year-ended December 31, 2015, the Company revised the expected attainment rate for the awards granted in fiscal 2011 from 100% to 91% due to actual sales and operating income. During the third quarter of the year-ended December 31, 2015, the Company revised the expected attainment rate for the awards granted in fiscal 2013 from 75% to 0% due to changes in forecasted sales and operating income. During the fourth quarter of the year-ended December 31, 2017, the Company revised the expected attainment rates for the awards granted in fiscal 2015 and 2016 from 100% to 0% and 65%, respectively, due to changes in actual and forecasted sales and operating income. The expected attainment rate for the 2017 grants remain at 100%.

At December 31, 2015, the LTIPs granted in 2012 were earned by the employees. As the thresholds were not met for the performance goals for the LTIPs granted in 2012, no shares were issued in the first quarter of 2016. At December 31, 2016, the LTIPs granted in 2013 were earned by the employees. As the thresholds were not met for the performance goals for the LTIPs granted in 2013, no shares were issued in the first quarter of 2017.

A summary of the nonvested LTIP Performance Shares are as follows:


Nonvested LTIP Performance Shares	Number of Shares at Expected Attainment			Weighted- Average Grant Date Fair Value
Nonvested at December 31, 2014		1,145,916		$	14.84
Granted		1,025,863			19.12
Vested		(548,671	)		9.75
Forfeited		(205,510	)		19.39
Change in expected attainment for 2011 and 2013 grants		(528,303	)		19.44

Nonvested at December 31, 2015		889,295			19.13
Granted		1,059,428			17.92
Forfeited		(210,667	)		18.61

Nonvested at December 31, 2016		1,738,056			18.45
Granted		553,549			20.12
Forfeited		(201,441	)		18.87
Change in expected attainment for 2015 and 2016 grants		(965,129	)		18.75

Nonvested at December 31, 2017		1,125,035		$	18.94

During the year-ended December 31, 2015 the Company had 548,671 LTIP shares vest. The Company withheld 196,169 of those shares to pay the employees’ portion of the minimum payroll withholding taxes for the year-ended December 31, 2015.

Restricted Share Awards

During the years ended December 31, 2017, 2016, and 2015, pursuant to the Company’s 2016 Incentive Plan and 2005 Incentive Plan, the Company granted restricted share awards (“RSAs”). The awards have requisite service periods of three years and vest in increments of 33% on the anniversary of the grant dates. Under each arrangement, stock is issued without direct cost to the employee. RSAs granted to our Board of Directors vest one year from grant or as of the next annual shareholders meeting, whichever is earlier. The Company estimates the fair value of the RSAs based upon the market price of the Company’s stock at the date of grant. The RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period (vesting period) and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for RSAs on a straight-line basis over the requisite service period.

A summary of nonvested RSAs are as follows:


Nonvested Restricted Share Awards	Number of Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested at December 31, 2014		183,209		$	17.11
Granted		125,026			23.82
Vested		(158,973	)		17.21

Nonvested at December 31, 2015		149,262			22.62
Granted		148,322			20.19
Vested		(114,219	)		22.64
Forfeited		(11,257	)		21.01

Nonvested at December 31, 2016		172,108			20.62
Granted		560,174			20.61
Vested		(120,869	)		20.72
Forfeited		(108,176	)		20.39

Nonvested at December 31, 2017		503,237		$	20.63

During the years ended December 31, 2017, 2016, and 2015, the Company had 120,869, 114,219, and 158,973 RSA shares vest, respectively. The Company withheld 3,311, 9,062, and 25,235 of those respective shares to pay the employees’ portion of the minimum payroll withholding taxes.

Performance-Based Restricted Share Awards

During the year-ended December 31, 2015, pursuant to the Company’s 2005 Incentive Plan, the Company granted PBRSAs. The PBRSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period (vesting period) and the participant has voting rights for each share of common stock. These PBRSA awards are earned, if at all, based upon the achievement of performance goals over a specific period (the “Performance Period”) and completion of the service period. The PBRSAs granted on June 9, 2015 have a graded-vesting period of three years (33% vest each year) and are subject to performance targets based on the Company’s EBITDA. The first 33% of the PBRSAs issued vest subject to meeting the EBITDA target for the year ending December 31, 2015. The remaining 66% of the PBRSAs issued, vest 33% at the end of year two and 33% at the end of year three, subject to meeting the EBITDA target for the year ending December 31, 2016. The PBRSAs granted on September 15, 2015 have a vesting period of 1.3 years and are subject to performance targets based on the Company’s EBITDA for the year ending December 31, 2016. In no event will any of the PBRSA shares become earned if the Company’s EBITDA is below a predetermined minimum threshold level at the conclusion of the Performance Period. Assuming achievement of the predetermined EBITDA threshold level, up to 150% of the PBRSA shares may be earned upon achievement of performance goals equal to or exceeding the maximum target levels for the performance goals over the Performance Period. Management will evaluate, on a quarterly basis, the probability that the threshold performance goals will be achieved, if at all, and the anticipated level of attainment in order to determine the amount of compensation costs to record in the consolidated financial statements.

Through December 31, 2015, the Company had accrued compensation costs assuming an attainment level of 100% for all PBRSA grants. During the year-ended December 31, 2016, the first tranche of the June 9th grant vested at 90.4%. During the first quarter of the year-ended December 31, 2017, the Company revised the attainment rate for the second and third tranches of the June 9th grant and the September 15th grant from 100% to 98% due to actual EBITDA achieved. The Company recognizes compensation expense for PBRSAs on a straight-line basis over the requisite service periods.

A summary of nonvested PBRSAs are as follows:


Nonvested Performance-Based Restricted Share Awards	Number of Performance-Based Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested as of December 31, 2014		—		$	—
Granted		978,365			23.45
Forfeited		(39,502	)		24.24

Nonvested as of December 31, 2015		938,863			23.42
Forfeited		(67,397	)		22.34
Vested		(169,567	)		24.41
Change in attainment for 2015 grants		(18,232	)		24.41

Nonvested as of December 31, 2016		683,667			23.25
Forfeited		(11,604	)		23.84
Vested		(484,835	)		22.82
Change in attainment for 2015 grants		(13,592	)		23.25

Nonvested as of December 31, 2017		173,636		$	24.41

During the years ended December 31, 2017 and 2016, 484,835 and 169,567 shares of the PBRSAs vested. The Company withheld 178,351 and 59,659 of those shares to pay the employees’ portion of the minimum payroll withholding taxes.

Retention Restricted Share Awards

During the year-ended December 31, 2016, pursuant to the Company’s 2005 Incentive Plan, the Company granted Retention RSAs. The Retention RSA awards granted to named executive officers had a requisite service period (vesting period) of 1.3 years and vested 50% on July 1, 2016 and 50% on July 1, 2017. Retention RSA awards granted to employees other than named executive officers had a vesting period of 0.8 years and vested 50% on July 1, 2016 and 50% on January 1, 2017. Under each agreement, stock is issued without direct cost to the employee. The Company estimates the fair value of the Retention RSAs based upon the market price of the Company’s stock at the date of grant. The Retention RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for Retention RSAs on a straight-line basis over the requisite service period.

A summary of nonvested Retention RSAs are as follows:


Nonvested Retention Restricted Share Awards	Number of Retention Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested as of December 31, 2015		—		$	—
Granted		473,069			17.89
Vested		(226,526	)		17.89
Forfeited		(41,003	)		17.89

Nonvested as of December 31, 2016		205,540			17.89
Vested		(205,540	)		17.89

Nonvested as of December 31, 2017		—		$	—

During the year-ended December 31, 2017 and 2016, 205,540 and 226,526 shares of the Retention RSAs vested, respectively. The Company withheld 75,198 and 76,421 of those respective shares to pay the employees’ portion of the minimum payroll withholding taxes.

PAY.ON Restricted Share Awards

Under the terms of the PAY.ON acquisition agreement, the Company issued PAY.ON RSAs to two key employees. The awards had requisite service periods of two years and vested in increments of 25% every six months from the date of the acquisition. The PAY.ON RSA grants provide for the payment of dividends on the Company’s common stock, if any, to the participant during the requisite service period (vesting period) and the participant has voting rights for each share of common stock. The Company recognizes compensation expense for the PAY.ON RSAs on a straight-line basis over the requisite service period.

A summary of nonvested PAY.ON RSAs are as follows:


Nonvested PAY.ON RSAs	Number of PAY.ON RSAs			Grant Date Fair Value
Nonvested at December 31, 2014		—		$	—
Granted		476,750			23.60

Nonvested at December 31, 2015		476,750			23.60
Vested		(238,374	)		23.60

Nonvested at December 31, 2016		238,376			23.60
Forfeited		(119,188	)		23.60
Vested		(119,188	)		23.60

Nonvested at December 31, 2017		—		$	—

Total Shareholder Return Awards

During the year-ended December 31, 2017, the Company granted total shareholder return (“TSR”) awards, pursuant to the 2016 Incentive Plan, to certain executive officers. TSRs are performance shares that are earned, if at all, based upon the Company’s total shareholder return as compared to a group of peer companies over a three-year performance period. The award payout can range from 0% to 200%. In order to determine the grant date fair value of the TSRs, a Monte Carlo simulation model is used. The Company recognizes compensation expense for the TSRs over a three-year performance period based on the grant date fair value.

During the fourth quarter of the year-ended December 31, 2017, the Company revised the expected attainment rate for the awards granted in fiscal 2017 from 100% to 64% due to changes in the Company’s total shareholder return.

The grant date fair value of the TSRs was estimated using the following weighted-average assumptions:


	Year Ended
	December 31, 2017
Expected life (years)		2.9
Interest rate		1.5	%
Volatility		26.5	%
Dividend Yield		—

A summary of nonvested TSRs are as follows:


Nonvested Total Shareholder Return Awards	Number of Shares at Expected Attainment			Weighted- Average Grant Date Fair Value
Nonvested as of December 31, 2016		—		$	—
Granted		233,077			24.37
Forfeited		(8,624	)		24.37
Change in Attainment in 2017		(80,804	)		24.37

Nonvested as of December 31, 2017		143,649		$	24.37

As of December 31, 2017, there were unrecognized compensation costs of $8.2 million related to nonvested stock options, $6.9 million related to the nonvested RSAs, $11.6 million related to the LTIP performance shares, $0.6 million related to nonvested PBRSAs, and $2.5 million related to the TSRs, which the Company expects to recognize over weighted-average periods of 1.5 years, 1.9 years, 1.9 years, 0.4 years, and 2.1 years, respectively.

The Company recorded stock-based compensation expenses recognized under ASC 718 during the years ended December 31, 2017, 2016, and 2015, related to stock options, LTIP Performance Shares, RSAs, PBRSAs, and the ESPP of $13.7 million, $43.6 million, and $18.4 million, respectively, with corresponding tax benefits of $1.7 million, $14.3 million, and $6.9 million, respectively. The Company recognizes compensation costs for stock option awards which vest with the passage of time with only service conditions on a straight-line basis over the requisite service period. The Company recognizes compensation costs for stock option awards that vest with service and market-based conditions on a straight-line basis over the longer of the requisite service period or the estimated period to meet the defined market-based condition.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Dec. 31, 2017
Retirement Benefits [Abstract]
Employee Benefit Plans	12. Employee Benefit Plans ACI 401(k) Plan The ACI 401(k) Plan is a defined contribution plan covering all domestic employees of the Company. Participants may contribute up to 75% of their annual eligible compensation up to a maximum of $18,000 (for employees who are under the age of 50 on December 31, 2017) or a maximum of $24,000 (for employees aged 50 or older on December 31, 2017). After one year of service, the Company matches participant contributions 100% on every dollar deferred to a maximum of 4% of eligible compensation contributed to the plan, not to exceed $4,000 per employee annually. Company contributions charged to expense during the years ended December 31, 2017, 2016, and 2015 was $5.3 million, $5.5 million, and $6.1 million, respectively. ACI Worldwide EMEA Group Personal Pension Scheme The ACI Worldwide EMEA Group Personal Pension Scheme is a defined contribution plan covering substantially all ACI Worldwide (EMEA) Limited (“ACI-EMEA”) employees. For those ACI-EMEA employees who elect to participate in the plan, the Company contributes a minimum of 8.5% of eligible compensation to the plan for employees employed at December 1, 2000 (up to a maximum of 15.5% for employees aged over 55 years on December 1, 2000) or from 6% to 10% of eligible compensation for employees employed subsequent to December 1, 2000. ACI-EMEA contributions charged to expense during the year-ended December 31, 2017, 2016, and 2015 was $1.6 million, $1.7 million, and $1.8 million, respectively.

Income Taxes

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Income Taxes

13. Income Taxes

On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into U.S. law. The Tax Act makes broad and complex changes to the U.S. tax code that affects 2017 and later years. On December 22, 2017, the Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 (“SAB 118”), which provides guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740, Income Taxes. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Tax Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate in the financial statements.

The Tax Act reduced the U.S. federal corporate income tax rate from 35% to 21%, effective January 1, 2018. In accordance with SAB 118, the Company has recorded a $15.0 million provisional tax charge amount for the year ended December 31, 2017 resulting from remeasuring of its net deferred tax assets and liabilities. The Company has also recorded a $20.9 million provisional tax charge amount for the year ended December 31, 2017 related to a one-time transition tax on certain unremitted foreign earnings as required by the Tax Act. These provisional tax charges resulting from the Tax Act are calculated using the Company’s best estimates based upon the information currently available. These estimates may be impacted by the need for further analysis and future clarification and guidance regarding available tax accounting methods and elections, earnings and profits computations, and state tax conformity to federal tax changes. In addition, further regulatory guidance related to the Tax Act is expected to be issued in 2018 which may result in changes to the Company’s current estimates. Any revisions to the estimated impacts of the Tax Act will be recorded quarterly until the computations are complete which is expected no later than the fourth quarter of 2018.

Other aspects of the Tax Act, including the “Global Intangible Low-Taxed Income” tax, “Foreign Derived Intangible Income” deduction, and “Base Erosion and Anti-Abuse” tax are effective beginning January 1, 2018. The Company has not yet determined its policy election with respect to whether to record deferred taxes for basis differences expected to reverse as a result of the Global Intangible Low-Taxed Income tax provisions in future years, or in the period in which that tax was incurred.

For financial reporting purposes, income before income taxes includes the following components (in thousands):


	Years Ended December 31,
	2017			2016		2015
United States	$	(42,863	)	$	134,740	$	52,563
Foreign		86,435			50,841		60,810

Total	$	43,572		$	185,581	$	113,373

The expense (benefit) for income taxes consists of the following (in thousands):


	Years Ended December 31,
	2017			2016			2015
Federal
Current	$	2,586		$	14,108		$	(6,889	)
Deferred		19,212			19,034			18,024

Total		21,798			33,142			11,135
State
Current		(1,857	)		12,565			379
Deferred		(1,324	)		(2,502	)		(4,096	)

Total		(3,181	)		10,063			(3,717	)
Foreign
Current		16,048			11,671			15,117
Deferred		3,772			1,170			5,402

Total		19,820			12,841			20,519

Total	$	38,437		$	56,046		$	27,937

Differences between the income tax expense computed at the statutory federal income tax rate and per the consolidated statements of operations are summarized as follows (in thousands):


	Years Ended December 31,
	2017			2016			2015
Tax expense at federal rate of 35%	$	15,250		$	64,953		$	39,680
State income taxes, net of federal benefit		(2,238	)		7,060			(2,462	)
Change in valuation allowance		(1,884	)		(8,524	)		(9,066	)
Foreign tax rate differential		(15,622	)		(11,830	)		(5,710	)
Unrecognized tax benefit increase		3,007			1,045			2,977
Tax effect of foreign operations		5,532			5,988			261
Acquisition costs		—			28			—
Tax benefit of research & development		(1,904	)		(1,088	)		(871	)
Transition tax		20,867			—			—
Revaluation of deferred tax balances		14,953			—			—
Performance based compensation		2,081			—			—
Domestic production activities deduction		(3,793	)		(700	)		—
Other		2,188			(886	)		3,128

Income tax provision	$	38,437		$	56,046		$	27,937

The countries having the greatest impact on the tax rate adjustment line shown in the above table as “Foreign tax rate differential” for the year-ended December 31, 2017 are Ireland, Luxembourg and the United Kingdom. The countries having the greatest impact on the tax rate adjustment line shown in the above table as “Foreign tax rate differential” for the year-ended December 31, 2016 are Ireland, South Africa, and the United Kingdom. The countries having the greatest impact on the tax rate adjustment line shown in the above table as “Foreign tax rate differential” for the year-ended December 31, 2015 are Ireland, Netherlands, South Africa, and the United Kingdom.

The deferred tax assets and liabilities result from differences in the timing of the recognition of certain income and expense items for tax and financial accounting purposes. The sources of these differences at each balance sheet date are as follows (in thousands):


	December 31,
	2017			2016
Deferred income tax assets:
Net operating loss carryforwards	$	38,419		$	65,351
Tax credits		37,305			25,173
Compensation		18,124			39,340
Deferred revenue		22,248			27,303
Other		9,055			6,279

Gross deferred income tax assets		125,151			163,446
Less: valuation allowance		(7,808	)		(9,659	)

Net deferred income tax assets	$	117,343		$	153,787

Deferred income tax liabilities:
Depreciation and amortization	$	(67,504	)	$	(102,657	)

Total deferred income tax liabilities		(67,504	)		(102,657	)

Net deferred income taxes	$	49,839		$	51,130

Deferred income taxes / liabilities included in the balance sheet are:
Deferred income tax asset - noncurrent	$	66,749		$	77,479
Deferred income tax liability - noncurrent		(16,910	)		(26,349	)

Net deferred income taxes	$	49,839		$	51,130

In assessing the realizability of deferred tax assets, the Company considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. The Company considers projected future taxable income, carryback opportunities, and tax planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods which the deferred tax assets are deductible, the Company believes it is more likely than not that it will realize the benefits of these deductible differences, net of the valuation allowances recorded. During the year-ended December 31, 2017, the Company decreased its valuation allowance by $1.9 million which relates primarily to a reduction in valuation allowance on U.S. state net operating losses.

At December 31, 2017, the Company had domestic federal tax net operating losses (“NOLs”) of $104.6 million which will begin to expire in 2018. The Company had deferred tax assets equal to $6.2 million related to domestic state tax NOLs which will begin to expire in 2018. The Company does not have any valuation allowance against the federal tax NOLs, but has provided a $4.7 million valuation allowance against the deferred tax asset associated with the state NOLs. The Company had foreign tax NOLs of $39.8 million, of which $39.1 million may be utilized over an indefinite life, with the remainder expiring over the next 9 years. The Company has provided a $1.0 million valuation allowance against the deferred tax asset associated with the foreign NOLs.

The Company had U.S. foreign tax credit carryforwards at December 31, 2017 of $26.1 million. No valuation allowance has been established against these credits. The U.S. foreign tax credits will begin to expire in 2022. The Company had foreign tax credit carryforwards in other foreign jurisdictions at December 31, 2017 of $1.9 million, of which $1.6 million may be utilized over an indefinite life, with the remainder expiring over the next 7 years. The Company has provided a $1.6 million valuation allowance against the tax benefit associated with these foreign credits. The Company had domestic federal alternative minimum tax credit carryforwards at December 31, 2017 of $3.1 million, which have an indefinite life. The Company also had domestic federal and state general business credit carryforwards at December 31, 2017 of $11.0 million and $0.7 million, respectively, which will begin to expire in 2019 and 2022, respectively.

The unrecognized tax benefit at December 31, 2017 and 2016 was $27.2 million and $24.3 million, respectively, of which $21.5 million and $17.6 million, respectively, are included in other noncurrent liabilities in the consolidated balance sheet. Of the total unrecognized tax benefit amounts at December 31, 2017 and 2016, $25.9 million and $23.2 million, respectively, represent the net unrecognized tax benefits that, if recognized, would favorably impact the effective income tax rate in respective years.

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended December 31 is as follows (in thousands):


	2017			2016			2015
Balance of unrecognized tax benefits at beginning of year	$	24,278		$	21,079		$	14,780
Increases for tax positions of prior years		2,478			58			1,449
Decreases for tax positions of prior years		(114	)		(361	)		(47	)
Increases for tax positions established for the current period		1,677			5,185			9,866
Decreases for settlements with taxing authorities		(154	)		(167	)		(594	)
Reductions resulting from lapse of applicable statute of limitation		(1,155	)		(1,310	)		(4,218	)
Adjustment resulting from foreign currency translation		227			(206	)		(157	)

Balance of unrecognized tax benefits at end of year	$	27,237		$	24,278		$	21,079

The Company files income tax returns in the U.S. federal jurisdiction, various state and local jurisdictions, and many foreign jurisdictions. The United States, Australia, Canada, India, Ireland, Luxembourg, South Africa, and United Kingdom are the main taxing jurisdictions in which the Company operates. The years open for audit vary depending on the tax jurisdiction. In the United States, the Company’s tax returns for years following 2013 are open for audit. In the foreign jurisdictions, the tax returns open for audit generally vary by jurisdiction between 2005 and 2016.

The Company’s Indian income tax returns covering fiscal years 2005 and 2010 through 2014 are under audit by the Indian tax authority. Other foreign subsidiaries could face challenges from various foreign tax authorities. It is not certain that the local authorities will accept the Company’s tax positions. The Company believes its tax positions comply with applicable tax law and intends to vigorously defend its positions. However, differing positions on certain issues could be upheld by tax authorities, which could adversely affect the Company’s financial condition and results of operations.

The Company believes it is reasonably possible that the total amount of unrecognized tax benefits will decrease within the next 12 months by approximately $0.1 million due to the settlement of various audits and the expiration of statutes of limitations. The Company accrues interest related to uncertain tax positions in interest expense or interest income and recognizes penalties related to uncertain tax positions in other income or other expense. As of December 31, 2017 and 2016, $1.2 million and $1.9 million, respectively is accrued for the payment of interest and penalties related to income tax liabilities. The aggregate amount of interest and penalties expense (benefit) recorded in the statements of operations for the years ended December 31, 2017, 2016, and 2015 is $(0.8) million, $(0.2) million, and $(0.1) million, respectively.

The Company previously considered all of the earnings in its non-U.S. subsidiaries to be indefinitely reinvested and, accordingly, recorded no deferred income taxes related to the unremitted earnings. An immediate transition tax established by the Tax Act subjected $355.0 million of the Company’s undistributed foreign earnings to U.S taxation during the year-ended December 31, 2017, resulting in a provisional tax charge amount of $20.9 million. However, the Company is currently evaluating the potential foreign and U.S. state tax liabilities that would result from future repatriations, if any, and how the Tax Act will affect the Company’s existing accounting position with regard to the indefinite reinvestment of undistributed foreign earnings. The Company expects to complete this evaluation and determine the impact which the Tax Act may have on its indefinite reinvestment assertion within the measurement period provided by SAB 118.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies

14. Commitments and Contingencies

In accordance with ASC 460, Guarantees, the Company recognizes the fair value for guarantee and indemnification arrangements it issues or modifies, if these arrangements are within the scope of the interpretation. In addition, the Company must continue to monitor the conditions that are subject to the guarantees and indemnifications as required under the previously existing generally accepted accounting principles, in order to identify if a loss has occurred. If the Company determines it is probable that a loss has occurred, then any such estimable loss would be recognized under those guarantees and indemnifications. Under its customer agreements, the Company may agree to indemnify, defend and hold harmless its customers from and against certain losses, damages and costs arising from claims alleging that the use of its software infringes the intellectual property of a third-party. Historically, the Company has not been required to pay material amounts in connection with claims asserted under these provisions and accordingly, the Company has not recorded a liability relating to such provisions.

Under its customer agreements, the Company also may represent and warrant to customers that its software will operate substantially in conformance with its documentation and that the services the Company performs will be performed in a workmanlike manner, by personnel reasonably qualified by experience and expertise to perform their assigned tasks. Historically, only minimal costs have been incurred relating to the satisfaction of warranty claims. In addition, from time to time, the Company may guarantee the performance of a contract on behalf of one or more of its subsidiaries, or a subsidiary may guarantee the performance of a contract on behalf of another subsidiary.

Other guarantees include promises to indemnify, defend and hold harmless the Company’s executive officers, directors and certain other key officers. The Company’s certificate of incorporation provides that it will indemnify, and advance expenses to, its directors and officers to the maximum extent permitted by Delaware law. The indemnification covers any expenses and liabilities reasonably incurred by a person, by reason of the fact that such person is or was or has agreed to be a director or officer, in connection with the investigation, defense and settlement of any threatened, pending or completed action, suit, proceeding or claim. The Company’s certificate of incorporation authorizes the use of indemnification agreements and the Company enters into such agreements with its directors and certain officers from time to time. These indemnification agreements typically provide for a broader scope of the Company’s obligation to indemnify the directors and officers than set forth in the certificate of incorporation. The Company’s contractual indemnification obligations under these agreements are in addition to the respective directors’ and officers’ rights under the certificate of incorporation or under Delaware law.

Operating Leases

The Company leases office space and equipment under operating leases that run through October 2028. The leases that the Company has entered into do not impose restrictions as to the Company’s ability to pay dividends or borrow funds, or otherwise restrict the Company’s ability to conduct business. On a limited basis, certain of the lease arrangements include escalation clauses which provide for rent adjustments due to inflation changes with the expense recognized on a straight-line basis over the term of the lease. Lease payments subject to inflation adjustments do not represent a significant portion of the Company’s future minimum lease payments. A number of the leases provide renewal options, but in all cases such renewal options are at the election of the Company. Certain of the lease agreements provide the Company with the option to purchase the leased equipment at its fair market value at the conclusion of the lease term.

Total operating lease expense for the years ended December 31, 2017, 2016, and 2015 was $24.1 million, $25.3 million, and $26.6 million, respectively.

Aggregate minimum operating lease payments under these agreements in future fiscal years are as follows (in thousands):


Fiscal Year Ending December 31,	Operating Leases
2018	$	17,172
2019		15,352
2020		12,502
2021		8,723
2022		6,536
Thereafter		26,479

Total minimum lease payments	$	86,764

Legal Proceedings

On September 23, 2015, a jury verdict was returned against ACI Worldwide Corp. (“ACI Corp.”), a subsidiary of the Company, for $43.8 million in connection with counterclaims brought by Baldwin Hackett & Meeks, Inc. (“BHMI”) in the District Court of Douglas County, Nebraska. On September 21, 2012, ACI Corp. had sued BHMI for misappropriation of ACI Corp.’s trade secrets. The jury found that ACI Corp. had not met its burden of proof regarding these claims. On March 6, 2013, BHMI asserted counterclaims alleged to arise out of ACI Corp.’s filing of its lawsuit. On September 23, 2015, the jury found for BHMI on its counterclaims and awarded $43.8 million in damages. The court entered a judgment against ACI Corp. for $43.8 million for damages and $2.7 million for attorney fees and costs. ACI Corp. disagreed with the verdicts and judgment, and after the trial court denied ACI Corp.’s post-judgment motions ACI Corp. perfected an appeal of the dismissal of its claims against BHMI and the judgment in favor of BHMI. On June 9, 2017, the Nebraska Supreme Court affirmed the District Court judgment. The Company recorded expense of $48.1 million during the year-ended December 31, 2017, of which $46.7 million is included in general and administrative expense and $1.4 million in interest expense in the accompanying consolidated statement of operations. The Company paid the judgment, including interest, during the year-ended December 31, 2017.

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Accumulated Other Comprehensive Loss

15. Accumulated Other Comprehensive Loss

Activity within accumulated other comprehensive loss for the three years ended December 31, 2017, 2016, and 2015 were as follows:


	Unrealized gain on available-for-sale securities			Foreign currency translation			Accumulated other comprehensive loss
Balance at December 31, 2014	$	22,977		$	(42,860	)	$	(19,883	)
Other comprehensive loss		(22,977	)		(28,716	)		(51,693	)

Balance at December 31, 2015		—			(71,576	)		(71,576	)
Other comprehensive loss		—			(22,524	)		(22,524	)

Balance at December 31, 2016		—			(94,100	)		(94,100	)
Other comprehensive income		—			16,744			16,744

Balance at December 31, 2017	$	—		$	(77,356	)	$	(77,356	)

Quarterly Financial Data

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data

16. Quarterly Financial Data (unaudited)


	Quarter Ended												Year Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in thousands, except per share amounts)	2017			2017			2017			2017			2017
Revenues:
Software as a service and platform as a service	$	99,447		$	113,469		$	99,761		$	112,895		$	425,572
License		59,381			54,180			50,017			129,546			293,124
Maintenance		54,471			56,009			56,349			55,242			222,071
Services		18,163			16,941			19,608			28,712			83,424

Total revenues		231,462			240,599			225,735			326,395			1,024,191

Operating expenses:
Cost of revenue (1)		108,543			120,357			107,393			115,993			452,286
Research and development		37,285			34,969			33,935			30,732			136,921
Selling and marketing		27,137			28,817			25,236			26,695			107,885
General and administrative (2)		32,503			72,527			25,302			22,700			153,032
Depreciation and amortization		22,371			22,372			22,446			22,238			89,427

Total operating expenses		227,839			279,042			214,312			218,358			939,551

Operating income (loss)		3,623			(38,443	)		11,423			108,037			84,640
Other income (expense):
Interest expense		(10,160	)		(10,664	)		(9,374	)		(8,815	)		(39,013	)
Interest income		106			150			165			143			564
Other, net		649			(1,766	)		(1,059	)		(443	)		(2,619	)

Total other income (expense)		(9,405	)		(12,280	)		(10,268	)		(9,115	)		(41,068	)

Income (loss) before income taxes		(5,782	)		(50,723	)		1,155			98,922			43,572
Income tax expense (benefit)		(4,174	)		(20,914	)		(2,233	)		65,758			38,437

Net income (loss)	$	(1,608	)	$	(29,809	)	$	3,388		$	33,164		$	5,135

Earnings (loss) per share
Basic	$	(0.01	)	$	(0.25	)	$	0.03		$	0.28		$	0.04
Diluted	$	(0.01	)	$	(0.25	)	$	0.03		$	0.28		$	0.04

(1)	The cost of revenue excludes charges for depreciation but includes amortization of purchased and developed software for resale.

(2)	General and administrative expenses in the second quarter includes the BHMI judgment as discussed in Note 14.


	Quarter Ended												Year Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in thousands, except per share amounts)	2016			2016			2016			2016			2016
Revenues:
Software as a service and platform as a service	$	111,736		$	102,265		$	96,169		$	101,119		$	411,289
License		37,423			33,510			43,256			159,277			273,466
Maintenance		57,331			60,332			57,741			58,072			233,476
Services		19,576			23,823			19,809			24,262			87,470

Total revenues		226,066			219,930			216,975			342,730			1,005,701

Operating expenses:
Cost of revenue (1) (2)		118,434			115,384			100,267			110,829			444,914
Research and development (2)		43,604			46,421			42,210			37,665			169,900
Selling and marketing (2)		29,992			28,795			29,874			29,421			118,082
General and administrative (2)		26,068			34,520			31,390			21,639			113,617
Gain on sale of CFS assets		(151,952	)		—			489			—			(151,463	)
Depreciation and amortization		23,208			21,382			22,098			22,833			89,521

Total operating expenses (2)		89,354			246,502			226,328			222,387			784,571

Operating income (loss) (2)		136,712			(26,572	)		(9,353	)		120,343			221,130
Other income (expense):
Interest expense		(10,414	)		(9,715	)		(9,838	)		(10,217	)		(40,184	)
Interest income		150			121			145			114			530
Other, net		(334	)		2,023			2,794			(378	)		4,105

Total other income (expense)		(10,598	)		(7,571	)		(6,899	)		(10,481	)		(35,549	)

Income (loss) before income taxes (2)		126,114			(34,143	)		(16,252	)		109,862			185,581
Income tax expense (benefit) (2)		36,970			(17,669	)		(6,426	)		43,171			56,046

Net income (loss) (2)	$	89,144		$	(16,474	)	$	(9,826	)	$	66,691		$	129,535

Earnings (loss) per share
Basic	$	0.75		$	(0.14	)	$	(0.08	)	$	0.57		$	1.10
Diluted	$	0.74		$	(0.14	)	$	(0.08	)	$	0.56		$	1.09

(1)	The cost of revenue excludes charges for depreciation but includes amortization of purchased and developed software for resale.

(2)

The Company adopted ASU 2016-09, Compensation - Stock Compensation: Improvements to Employee Share-Based Payment Accounting, (“ASU 2016-09”) during the year ended December 31, 2016. The Company elected to early adopt ASU 2016-09 in the third quarter of 2016, which requires it to reflect any adjustments as of January 1, 2016, the beginning of the annual period that includes the interim period of adoption. The impact of the adoption to the Company’s previously reported quarterly results for the quarters ended March 31 and June 30, 2016 are reflected in the table above.

Nature of Business and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Nature of Business

Nature of Business

Consolidated Financial Statements

Consolidated Financial Statements

Capital Stock

Capital Stock

Use of Estimates

Use of Estimates

Revenue Recognition, Receivables and Deferred Revenue

Revenue Recognition, Receivables and Deferred Revenue


	December 31,
	2017			2016
Billed Receivables	$	240,137		$	250,116
Allowance for doubtful accounts		(4,799	)		(3,873	)

Billed, net		235,338			246,243
Accrued Receivables		27,507			21,919

Receivables, net	$	262,845		$	268,162

No customer accounted for more than 10% of the Company’s consolidated receivables balance as of December 31, 2017 or 2016.

The following reflects activity in the Company’s allowance for doubtful accounts receivable (in thousands):


	Years Ended December 31,
	2017			2016			2015
Balance, beginning of period	$	(3,873	)	$	(5,045	)	$	(4,806	)
Provision increase		(2,086	)		(1,595	)		(2,425	)
Amounts written off, net of recoveries		1,305			2,551			2,088
Foreign currency translation adjustments and other		(145	)		216			98

Balance, end of period	$	(4,799	)	$	(3,873	)	$	(5,045	)

Cash and Cash Equivalents

Cash and Cash Equivalents

Other Current Assets and Other Current Liabilities

Other Current Assets and Other Current Liabilities


	December 31,
	2017		2016
Settlement deposits	$	22,282	$	10,496
Settlement receivables		30,063		14,327
Other		5,781		8,755

Total other current assets	$	58,126	$	33,578


	December 31,
	2017		2016
Settlement payables	$	48,953	$	24,016
Accrued interest		7,291		7,356
Vendor financed licenses		1,862		9,213
Royalties payable		9,264		7,197
Other		35,534		31,059

Total other current liabilities	$	102,904	$	78,841

Off Balance Sheet Settlement Accounts

Off Balance Sheet Settlement Accounts

Property and Equipment

Property and Equipment


	Useful Lives		2017			2016
Computer and office equipment		3 to 5 years	$	123,804		$	105,692
Leasehold improvements		Lesser of useful life of improvement or remaining life of lease		32,364			33,093
Furniture and fixtures		7 years		12,158			11,145
Building and improvements		7 - 30 years		12,651			10,391
Land		Non depreciable		1,785			1,785

				182,762			162,106
Less: accumulated depreciation and amortization				(102,534	)		(83,156	)

Property and equipment, net			$	80,228		$	78,950

Software

Software

Business Combinations

Business Combinations

Fair Value

Fair Value

• Level 1 Inputs – Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.

The fair values of cash and cash equivalents approximate the carrying values due to the short period of time to maturity (Level 2 of the fair value hierarchy).

Goodwill and Other Intangibles

Goodwill and Other Intangibles

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets

Treasury Stock

Treasury Stock

Stock-Based Compensation Plans

Stock-Based Compensation Plans

Translation of Foreign Currencies

Translation of Foreign Currencies

Income Taxes

Income Taxes

New Accounting Standards Recently Adopted

New Accounting Standards Recently Adopted

Recently Issued Accounting Standards Not Yet Effective

Recently Issued Accounting Standards Not Yet Effective

The most significant ongoing impact from the adoption of ASC 606 relates to the changes in the timing and amount of recognition for software license revenues and sales commission expenses.

Earnings per share

Segment Information

Nature of Business and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Receivables and Concentration of Credit Risk


	December 31,
	2017			2016
Billed Receivables	$	240,137		$	250,116
Allowance for doubtful accounts		(4,799	)		(3,873	)

Billed, net		235,338			246,243
Accrued Receivables		27,507			21,919

Receivables, net	$	262,845		$	268,162

Activity in Allowance for Doubtful Accounts Receivable

The following reflects activity in the Company’s allowance for doubtful accounts receivable (in thousands):


	Years Ended December 31,
	2017			2016			2015
Balance, beginning of period	$	(3,873	)	$	(5,045	)	$	(4,806	)
Provision increase		(2,086	)		(1,595	)		(2,425	)
Amounts written off, net of recoveries		1,305			2,551			2,088
Foreign currency translation adjustments and other		(145	)		216			98

Balance, end of period	$	(4,799	)	$	(3,873	)	$	(5,045	)

Components of Other Current Assets and Other Current Liabilities

Other Current Assets and Other Current Liabilities


	December 31,
	2017		2016
Settlement deposits	$	22,282	$	10,496
Settlement receivables		30,063		14,327
Other		5,781		8,755

Total other current assets	$	58,126	$	33,578


	December 31,
	2017		2016
Settlement payables	$	48,953	$	24,016
Accrued interest		7,291		7,356
Vendor financed licenses		1,862		9,213
Royalties payable		9,264		7,197
Other		35,534		31,059

Total other current liabilities	$	102,904	$	78,841

Property and Equipment Estimated Useful Lives

As of December 31, 2017 and 2016, net property and equipment consisted of the following (in thousands):


	Useful Lives		2017			2016
Computer and office equipment		3 to 5 years	$	123,804		$	105,692
Leasehold improvements		Lesser of useful life of improvement or remaining life of lease		32,364			33,093
Furniture and fixtures		7 years		12,158			11,145
Building and improvements		7 - 30 years		12,651			10,391
Land		Non depreciable		1,785			1,785

				182,762			162,106
Less: accumulated depreciation and amortization				(102,534	)		(83,156	)

Property and equipment, net			$	80,228		$	78,950

Acquisitions (Tables) - PAY.ON [Member]

12 Months Ended

Dec. 31, 2017

Purchase Price of Pay.ON

The purchase price of PAY.ON was comprised of (in thousands):


	Amount
Cash payments to PAY.ON shareholders	$	180,994
Issuance of ACI common stock		5,379
Working capital adjustment		(232	)

Total purchase price	$	186,141

Preliminary Purchase Price Allocation

In connection with the acquisition, the Company recorded the following amounts based upon its purchase price allocation as of December 31, 2016.


(in thousands, except weighted average useful lives)	Weighted-Average Useful Lives		PAY.ON
Current assets:
Cash and cash equivalents			$	1,627
Receivables				2,649
Other current assets				502

Total current assets acquired				4,778

Noncurrent assets:
Property and equipment				332
Goodwill				140,526
Software		5 years		34,150
Customer relationships		15 years		21,718
Trademarks		5 years		2,300
Other noncurrent assets				28

Total assets acquired				203,832

Current liabilities:
Accounts payable				1,058
Employee compensation				681
Other current liabilities				866

Total current liabilities acquired				2,605

Noncurrent liabilities:
Deferred income taxes				15,086

Total liabilities acquired				17,691

Net assets acquired			$	186,141

Software and Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

Carrying Amount and Accumulated Amortization of Other Intangible Assets

The carrying amount and accumulated amortization of the Company’s other intangible assets that were subject to amortization at each balance sheet date are as follows (in thousands):


	December 31, 2017							December 31, 2016
	Gross Carrying Amount		Accumulated Amortization			Net Balance		Gross Carrying Amount		Accumulated Amortization			Net Balance
Customer relationships	$	305,218	$	(116,677	)	$	188,541	$	295,730	$	(96,356	)	$	199,374
Trademarks and tradenames		16,646		(13,906	)		2,740		16,019		(11,759	)		4,260

	$321,864		$(130,583)			$191,281		$311,749		$(108,115)			$203,634

Estimated Amortization Expense for Future Fiscal Years Based on Capitalized Software and Other Intangible Assets


Fiscal Year Ending December 31,	Software Amortization		Other Intangible Assets Amortization
2018	$	49,012	$	19,145
2019		40,471		18,587
2020		31,550		17,688
2021		19,734		17,176
2022		8,383		17,015
Thereafter		6,236		101,670

Total	$	155,386	$	191,281

Debt (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Maturities on Long-Term Debt Outstanding

Maturities on long-term debt outstanding at December 31, 2017 are as follows (amounts in thousands):


Fiscal year ending December 31,
(in thousands)
2018	$	20,750
2019		31,125
2020		331,125
2021		41,500
2022		271,750

Total	$	696,250

Carrying Value of Debt

Total debt is comprised of the following (in thousands):


(in thousands)	As of December 31, 2017			As of December 31, 2016
Term credit facility	$	394,250		$	365,290
Revolving credit facility		2,000			88,000
6.375% Senior Notes, due August 2020		300,000			300,000
Debt issuance costs		(10,521	)		(9,372	)

Total debt		685,729			743,918
Less current portion of term credit facility		20,750			95,293
Less current portion of debt issuance costs		(2,964	)		(4,970	)

Total long-term debt	$	667,943		$	653,595

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

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

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-Name Accounting Standards Codification
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-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
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-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Corporate Restructuring and Other Organizational Changes (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring and Related Activities [Abstract]

Components of Corporate Restructuring and Other Reorganization Activities from Recent Acquisitions

The components of corporate restructuring and other reorganization activities from the recent acquisitions are included in the following table (in thousands):


	Severance			Facility Closures			Total
Balance, December 31, 2015	$	777		$	268		$	1,045
Restructuring charges (adjustments) incurred, net		—			5,041			5,041
Amounts paid during the period		(778	)		(654	)		(1,432	)
Foreign currency translation adjustments		1			(96	)		(95	)

Balance, December 31, 2016	$	—		$	4,559		$	4,559
Restructuring charges (adjustments) incurred, net		—			2,447			2,447
Amounts paid during the period		—			(1,285	)		(1,285	)
Foreign currency translation adjustments		—			224			224

Balance, December 31, 2017	$	—		$	5,945		$	5,945

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2017

Earnings Per Share [Abstract]

Reconciliation of Average Share Amounts used to Compute Both Basic and Diluted Earnings Per Share

The following table reconciles the average share amounts used to compute both basic and diluted earnings per share (in thousands):


	Years Ended December 31,
	2017		2016		2015
Weighted average shares outstanding:
Basic weighted average shares outstanding		118,059		117,533		117,465
Add: Dilutive effect of stock options		1,385		1,314		1,454

Diluted weighted average shares outstanding		119,444		118,847		118,919

Other, net (Tables)

12 Months Ended

Dec. 31, 2017

Other Income and Expenses [Abstract]

Selected Segment Financial Data, Revenues, Operating Income (Loss) and Income (Loss) Before Income Taxes

Other, net is comprised of the following items (in thousands):


	Years Ended December 31,
	2017			2016		2015
Foreign currency transaction gains (losses)	$	(2,619	)	$	4,105	$	1,946
Realized gain on available-for-sale securities		—			—		24,465

Total	$	(2,619	)	$	4,105	$	26,411

Segment Information (Tables)

12 Months Ended

Dec. 31, 2017

The following is selected financial data for the Company’s reportable segments for the periods indicated (in thousands):


	Years Ended December 31,
	2017			2016
Revenues:
ACI On Premise	$	598,590		$	591,252
ACI On Demand		425,601			399,033
Corporate and other		—			15,416

	$	1,024,191		$	1,005,701

Depreciation and amortization expense:
ACI On Premise	$	13,094		$	14,581
ACI On Demand		34,171			29,385
Corporate and other		54,959			59,488

	$102,224			$103,454

Stock-based compensation expense:
ACI On Premise	$	2,234		$	6,894
ACI On Demand		2,230			6,876
Corporate and other		9,219			29,843

	$	13,683		$	43,613

Operating income (loss):
ACI On Premise	$	331,766		$	290,713
ACI On Demand		(38,233	)		(38,885	)
Corporate and other		(208,893	)		(30,698	)

	$	84,640		$	221,130

Revenue under New Operating Segments

Revenue for the year-ended December 31, 2015 under the new operating segments is as follows (in thousands):


	Year Ended
	December 31, 2015
Revenue:
ACI On Premise	$	589,006
ACI On Demand		362,368
Corporate and other		94,603

	$	1,045,977

Selected Segment Financial Data, Revenues and Long lived Assets

The following is selected financial data for the Company’s geographical areas for the periods indicated (in thousands):


	Years Ended December 31,
	2017		2016		2015
Revenues:
United States	$	541,235	$	527,431	$	628,013
Other		482,956		478,270		417,964

	$	1,024,191	$	1,005,701	$	1,045,977


	As of December 31,
	2017		2016
Long lived assets
United States	$	759,513	$	752,442
Other		613,556		664,383

	$	1,373,069	$	1,416,825

Revenues, by Product Line

in each of the geographic regions listed above. Following are revenues, by product and services (in thousands):


	Years Ended December 31,
	2017		2016		2015
Retail payments	$	428,583	$	422,262	$	416,998
Bill payments		271,421		255,540		241,949
Digital channels		94,036		124,630		219,698
Payments risk management		80,326		67,649		66,386
Merchant payments		76,953		64,626		49,064
Real time payments		72,872		70,994		51,882

Total	$	1,024,191	$	1,005,701	$	1,045,977

Scenario Previously Reported

Selected Segment Financial Data, Revenues, Operating Income (Loss) and Income (Loss) Before Income Taxes

The following is selected segment financial data under the previous operating segments for the periods indicated (in thousands):


	Years Ended December 31,
	2016			2015
Revenues:
Americas - United States	$	527,431		$	628,013
Americas - Other		116,718			82,548
EMEA		261,160			250,568
Asia/Pacific		100,392			84,848

	$	1,005,701		$	1,045,977

Depreciation and amortization expense:
Americas	$	27,951		$	24,966
EMEA		3,830			3,670
Asia/Pacific		1,820			1,751
Corporate		69,853			67,044

	$	103,454		$	97,431

Stock-based compensation expense:
Americas	$	5,005		$	1,638
EMEA		6,476			1,223
Asia/Pacific		605			36
Corporate		31,527			15,483

	$	43,613		$	18,380

Income (loss) before income taxes:
Americas	$	206,689		$	111,382
EMEA		176,958			132,518
Asia/Pacific		62,422			41,658
Corporate		(260,488	)		(172,185	)

	$	185,581		$	113,373

Stock-Based Compensation Plans (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Stock Options Issued Pursuant to Stock Incentive Plans

A summary of stock options issued under the various Stock Incentive Plans previously described and changes is as follows:


	Number of Shares			Weighted- Average Exercise Price ($)		Weighted- Average Remaining Contractual Term (Years)		Aggregate Intrinsic Value of In-the-Money Options ($)
Outstanding, December 31, 2014		5,282,693		$	12.06
Granted		2,055,514			19.12
Exercised		(1,144,273	)		10.62
Forfeited		(394,265	)		19.06
Expired		(593	)		20.51

Outstanding, December 31, 2015		5,799,076			14.37
Granted		2,284,500			17.92
Exercised		(792,841	)		11.69
Forfeited		(446,845	)		18.69
Expired		(52,515	)		20.44

Outstanding, December 31, 2016		6,791,375			15.54
Granted		864,800			20.12
Exercised		(1,204,559	)		11.52
Forfeited		(268,417	)		18.43
Expired		(20,482	)		20.11

Outstanding, December 31, 2017		6,162,717		$	16.83		6.69	$	35,976,295

Exercisable, December 31, 2017		3,486,892		$	15.28		5.52	$	25,770,089

Summary of Nonvested Restricted Share Awards and Changes During Period

A summary of nonvested RSAs are as follows:


Nonvested Restricted Share Awards	Number of Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested at December 31, 2014		183,209		$	17.11
Granted		125,026			23.82
Vested		(158,973	)		17.21

Nonvested at December 31, 2015		149,262			22.62
Granted		148,322			20.19
Vested		(114,219	)		22.64
Forfeited		(11,257	)		21.01

Nonvested at December 31, 2016		172,108			20.62
Granted		560,174			20.61
Vested		(120,869	)		20.72
Forfeited		(108,176	)		20.39

Nonvested at December 31, 2017		503,237		$	20.63

Monte Carlo Simulation [Member]

Estimated Fair Value of Options Granted Pricing Model with Weighted-Average Assumptions

Carlo simulation model is used. With respect to options granted that vest based on the achievement of certain market conditions, the grant date fair value of such options was estimated using the following weighted-average assumptions:


	Years Ended December 31,
	2016			2015
Expected life (years)		7.5			7.5
Risk-free interest rate		1.6	%		1.7	%
Expected volatility		41.6	%		41.9	%
Expected dividend yield		—			—

Black-Scholes Option-Pricing Model [Member]

Estimated Fair Value of Options Granted Pricing Model with Weighted-Average Assumptions


	Years Ended December 31,
	2017			2016			2015
Expected life (years)		5.6			5.9			5.9
Risk-free interest rate		1.9	%		1.2	%		1.4	%
Expected volatility		29.4	%		29.7	%		32.1	%
Expected dividend yield		—			—			—

TSR Plan [Member]

Summary of Nonvested Performance Share Awards and Changes During Period

A summary of nonvested TSRs are as follows:


Nonvested Total Shareholder Return Awards	Number of Shares at Expected Attainment			Weighted- Average Grant Date Fair Value
Nonvested as of December 31, 2016		—		$	—
Granted		233,077			24.37
Forfeited		(8,624	)		24.37
Change in Attainment in 2017		(80,804	)		24.37

Nonvested as of December 31, 2017		143,649		$	24.37

LTIP Performance Shares [Member]

Summary of Nonvested Performance Share Awards and Changes During Period

A summary of the nonvested LTIP Performance Shares are as follows:


Nonvested LTIP Performance Shares	Number of Shares at Expected Attainment			Weighted- Average Grant Date Fair Value
Nonvested at December 31, 2014		1,145,916		$	14.84
Granted		1,025,863			19.12
Vested		(548,671	)		9.75
Forfeited		(205,510	)		19.39
Change in expected attainment for 2011 and 2013 grants		(528,303	)		19.44

Nonvested at December 31, 2015		889,295			19.13
Granted		1,059,428			17.92
Forfeited		(210,667	)		18.61

Nonvested at December 31, 2016		1,738,056			18.45
Granted		553,549			20.12
Forfeited		(201,441	)		18.87
Change in expected attainment for 2015 and 2016 grants		(965,129	)		18.75

Nonvested at December 31, 2017		1,125,035		$	18.94

Total Shareholder Return [Member] | Monte Carlo Simulation [Member]

Estimated Fair Value of Options Granted Pricing Model with Weighted-Average Assumptions

The grant date fair value of the TSRs was estimated using the following weighted-average assumptions:


	Year Ended
	December 31, 2017
Expected life (years)		2.9
Interest rate		1.5	%
Volatility		26.5	%
Dividend Yield		—

Performance-Based Restricted Share Awards [Member]

Summary of Nonvested Performance Share Awards and Changes During Period

A summary of nonvested PBRSAs are as follows:


Nonvested Performance-Based Restricted Share Awards	Number of Performance-Based Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested as of December 31, 2014		—		$	—
Granted		978,365			23.45
Forfeited		(39,502	)		24.24

Nonvested as of December 31, 2015		938,863			23.42
Forfeited		(67,397	)		22.34
Vested		(169,567	)		24.41
Change in attainment for 2015 grants		(18,232	)		24.41

Nonvested as of December 31, 2016		683,667			23.25
Forfeited		(11,604	)		23.84
Vested		(484,835	)		22.82
Change in attainment for 2015 grants		(13,592	)		23.25

Nonvested as of December 31, 2017		173,636		$	24.41

Retention RSAs [Member]

Summary of Nonvested Restricted Share Awards and Changes During Period

A summary of nonvested Retention RSAs are as follows:


Nonvested Retention Restricted Share Awards	Number of Retention Restricted Share Awards			Weighted-Average Grant Date Fair Value
Nonvested as of December 31, 2015		—		$	—
Granted		473,069			17.89
Vested		(226,526	)		17.89
Forfeited		(41,003	)		17.89

Nonvested as of December 31, 2016		205,540			17.89
Vested		(205,540	)		17.89

Nonvested as of December 31, 2017		—		$	—

Restricted Share Awards (RSAs) [Member] | PAY.ON [Member]

Summary of Nonvested Restricted Share Awards and Changes During Period

A summary of nonvested PAY.ON RSAs are as follows:


Nonvested PAY.ON RSAs	Number of PAY.ON RSAs			Grant Date Fair Value
Nonvested at December 31, 2014		—		$	—
Granted		476,750			23.60

Nonvested at December 31, 2015		476,750			23.60
Vested		(238,374	)		23.60

Nonvested at December 31, 2016		238,376			23.60
Forfeited		(119,188	)		23.60
Vested		(119,188	)		23.60

Nonvested at December 31, 2017		—		$	—

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

Components of Income Before Income Taxes

For financial reporting purposes, income before income taxes includes the following components (in thousands):


	Years Ended December 31,
	2017			2016		2015
United States	$	(42,863	)	$	134,740	$	52,563
Foreign		86,435			50,841		60,810

Total	$	43,572		$	185,581	$	113,373

Income Tax Expense (Benefit)

The expense (benefit) for income taxes consists of the following (in thousands):


	Years Ended December 31,
	2017			2016			2015
Federal
Current	$	2,586		$	14,108		$	(6,889	)
Deferred		19,212			19,034			18,024

Total		21,798			33,142			11,135
State
Current		(1,857	)		12,565			379
Deferred		(1,324	)		(2,502	)		(4,096	)

Total		(3,181	)		10,063			(3,717	)
Foreign
Current		16,048			11,671			15,117
Deferred		3,772			1,170			5,402

Total		19,820			12,841			20,519

Total	$	38,437		$	56,046		$	27,937

Summary of Differences Between Income Tax Expense Computed at Statutory Federal Income Tax Rate and Per Consolidated Statements of Operations

Differences between the income tax expense computed at the statutory federal income tax rate and per the consolidated statements of operations are summarized as follows (in thousands):


	Years Ended December 31,
	2017			2016			2015
Tax expense at federal rate of 35%	$	15,250		$	64,953		$	39,680
State income taxes, net of federal benefit		(2,238	)		7,060			(2,462	)
Change in valuation allowance		(1,884	)		(8,524	)		(9,066	)
Foreign tax rate differential		(15,622	)		(11,830	)		(5,710	)
Unrecognized tax benefit increase		3,007			1,045			2,977
Tax effect of foreign operations		5,532			5,988			261
Acquisition costs		—			28			—
Tax benefit of research & development		(1,904	)		(1,088	)		(871	)
Transition tax		20,867			—			—
Revaluation of deferred tax balances		14,953			—			—
Performance based compensation		2,081			—			—
Domestic production activities deduction		(3,793	)		(700	)		—
Other		2,188			(886	)		3,128

Income tax provision	$	38,437		$	56,046		$	27,937

Deferred Tax Assets and Liabilities Result from Differences in Timing of Recognition of Certain Income and Expense Items for Tax and Financial Accounting Purposes


	December 31,
	2017			2016
Deferred income tax assets:
Net operating loss carryforwards	$	38,419		$	65,351
Tax credits		37,305			25,173
Compensation		18,124			39,340
Deferred revenue		22,248			27,303
Other		9,055			6,279

Gross deferred income tax assets		125,151			163,446
Less: valuation allowance		(7,808	)		(9,659	)

Net deferred income tax assets	$	117,343		$	153,787

Deferred income tax liabilities:
Depreciation and amortization	$	(67,504	)	$	(102,657	)

Total deferred income tax liabilities		(67,504	)		(102,657	)

Net deferred income taxes	$	49,839		$	51,130

Deferred income taxes / liabilities included in the balance sheet are:
Deferred income tax asset - noncurrent	$	66,749		$	77,479
Deferred income tax liability - noncurrent		(16,910	)		(26,349	)

Net deferred income taxes	$	49,839		$	51,130

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits for the years ended December 31 is as follows (in thousands):


	2017			2016			2015
Balance of unrecognized tax benefits at beginning of year	$	24,278		$	21,079		$	14,780
Increases for tax positions of prior years		2,478			58			1,449
Decreases for tax positions of prior years		(114	)		(361	)		(47	)
Increases for tax positions established for the current period		1,677			5,185			9,866
Decreases for settlements with taxing authorities		(154	)		(167	)		(594	)
Reductions resulting from lapse of applicable statute of limitation		(1,155	)		(1,310	)		(4,218	)
Adjustment resulting from foreign currency translation		227			(206	)		(157	)

Balance of unrecognized tax benefits at end of year	$	27,237		$	24,278		$	21,079

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2017

Commitments and Contingencies Disclosure [Abstract]

Aggregate Minimum Operating Lease Payments

Aggregate minimum operating lease payments under these agreements in future fiscal years are as follows (in thousands):


Fiscal Year Ending December 31,	Operating Leases
2018	$	17,172
2019		15,352
2020		12,502
2021		8,723
2022		6,536
Thereafter		26,479

Total minimum lease payments	$	86,764

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Activity within Accumulated Other Comprehensive Loss

Activity within accumulated other comprehensive loss for the three years ended December 31, 2017, 2016, and 2015 were as follows:


	Unrealized gain on available-for-sale securities			Foreign currency translation			Accumulated other comprehensive loss
Balance at December 31, 2014	$	22,977		$	(42,860	)	$	(19,883	)
Other comprehensive loss		(22,977	)		(28,716	)		(51,693	)

Balance at December 31, 2015		—			(71,576	)		(71,576	)
Other comprehensive loss		—			(22,524	)		(22,524	)

Balance at December 31, 2016		—			(94,100	)		(94,100	)
Other comprehensive income		—			16,744			16,744

Balance at December 31, 2017	$	—		$	(77,356	)	$	(77,356	)

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data


	Quarter Ended												Year Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in thousands, except per share amounts)	2017			2017			2017			2017			2017
Revenues:
Software as a service and platform as a service	$	99,447		$	113,469		$	99,761		$	112,895		$	425,572
License		59,381			54,180			50,017			129,546			293,124
Maintenance		54,471			56,009			56,349			55,242			222,071
Services		18,163			16,941			19,608			28,712			83,424

Total revenues		231,462			240,599			225,735			326,395			1,024,191

Operating expenses:
Cost of revenue (1)		108,543			120,357			107,393			115,993			452,286
Research and development		37,285			34,969			33,935			30,732			136,921
Selling and marketing		27,137			28,817			25,236			26,695			107,885
General and administrative (2)		32,503			72,527			25,302			22,700			153,032
Depreciation and amortization		22,371			22,372			22,446			22,238			89,427

Total operating expenses		227,839			279,042			214,312			218,358			939,551

Operating income (loss)		3,623			(38,443	)		11,423			108,037			84,640
Other income (expense):
Interest expense		(10,160	)		(10,664	)		(9,374	)		(8,815	)		(39,013	)
Interest income		106			150			165			143			564
Other, net		649			(1,766	)		(1,059	)		(443	)		(2,619	)

Total other income (expense)		(9,405	)		(12,280	)		(10,268	)		(9,115	)		(41,068	)

Income (loss) before income taxes		(5,782	)		(50,723	)		1,155			98,922			43,572
Income tax expense (benefit)		(4,174	)		(20,914	)		(2,233	)		65,758			38,437

Net income (loss)	$	(1,608	)	$	(29,809	)	$	3,388		$	33,164		$	5,135

Earnings (loss) per share
Basic	$	(0.01	)	$	(0.25	)	$	0.03		$	0.28		$	0.04
Diluted	$	(0.01	)	$	(0.25	)	$	0.03		$	0.28		$	0.04

(1)	The cost of revenue excludes charges for depreciation but includes amortization of purchased and developed software for resale.

(2)	General and administrative expenses in the second quarter includes the BHMI judgment as discussed in Note 14.


	Quarter Ended												Year Ended
	March 31,			June 30,			September 30,			December 31,			December 31,
(in thousands, except per share amounts)	2016			2016			2016			2016			2016
Revenues:
Software as a service and platform as a service	$	111,736		$	102,265		$	96,169		$	101,119		$	411,289
License		37,423			33,510			43,256			159,277			273,466
Maintenance		57,331			60,332			57,741			58,072			233,476
Services		19,576			23,823			19,809			24,262			87,470

Total revenues		226,066			219,930			216,975			342,730			1,005,701

Operating expenses:
Cost of revenue (1) (2)		118,434			115,384			100,267			110,829			444,914
Research and development (2)		43,604			46,421			42,210			37,665			169,900
Selling and marketing (2)		29,992			28,795			29,874			29,421			118,082
General and administrative (2)		26,068			34,520			31,390			21,639			113,617
Gain on sale of CFS assets		(151,952	)		—			489			—			(151,463	)
Depreciation and amortization		23,208			21,382			22,098			22,833			89,521

Total operating expenses (2)		89,354			246,502			226,328			222,387			784,571

Operating income (loss) (2)		136,712			(26,572	)		(9,353	)		120,343			221,130
Other income (expense):
Interest expense		(10,414	)		(9,715	)		(9,838	)		(10,217	)		(40,184	)
Interest income		150			121			145			114			530
Other, net		(334	)		2,023			2,794			(378	)		4,105

Total other income (expense)		(10,598	)		(7,571	)		(6,899	)		(10,481	)		(35,549	)

Income (loss) before income taxes (2)		126,114			(34,143	)		(16,252	)		109,862			185,581
Income tax expense (benefit) (2)		36,970			(17,669	)		(6,426	)		43,171			56,046

Net income (loss) (2)	$	89,144		$	(16,474	)	$	(9,826	)	$	66,691		$	129,535

Earnings (loss) per share
Basic	$	0.75		$	(0.14	)	$	(0.08	)	$	0.57		$	1.10
Diluted	$	0.74		$	(0.14	)	$	(0.08	)	$	0.56		$	1.09

(1)	The cost of revenue excludes charges for depreciation but includes amortization of purchased and developed software for resale.

(2)

Nature of Business and Summary of Significant Accounting Policies - Receivables and Concentration of Credit Risk (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts, Notes, Loans and Financing Receivable, Net, Current [Abstract]
Billed Receivables	$ 240,137	$ 250,116
Allowance for doubtful accounts	(4,799)	(3,873)	$ (5,045)	$ (4,806)
Billed, net	235,338	246,243
Accrued Receivables	27,507	21,919
Receivables, net	$ 262,845	$ 268,162

Nature of Business and Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies [Line Items]
Percentage of receivables as of December 31, 2017, 2016		No customer accounted for more than 10% of the Company's consolidated receivables balance as of December 31, 2017 or 2016.
Amount of off balance sheet settlement funds		$ 238,900,000	$ 270,000,000
Goodwill measurement period		1 year
Goodwill		$ 909,691,000	909,691,000
Goodwill impairment		$ 0
Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life		3 years
Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life		20 years
ACI On Premise [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill		$ 725,900,000
ACI On Demand [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill		183,800,000
Adjustments for New Accounting Pronouncement [Member]
Summary Of Significant Accounting Policies [Line Items]
Cumulative-effect adjustment to retained earnings, net of tax		$ 273,000,000
Scenario, Forecast [Member] \| Adjustments for New Accounting Pronouncement [Member]
Summary Of Significant Accounting Policies [Line Items]
Cumulative-effect adjustment to retained earnings, net of tax	$ 291,000,000
Software Acquired or Developed for Internal Use [Member] \| Minimum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life		3 years
Software Acquired or Developed for Internal Use [Member] \| Maximum
Summary Of Significant Accounting Policies [Line Items]
Estimated useful life		10 years
Level 2 [Member]
Summary Of Significant Accounting Policies [Line Items]
Fair value senior note		$ 305,700,000	$ 309,800,000

Nature of Business and Summary of Significant Accounting Policies - Activity in Allowance for Doubtful Accounts Receivable (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation and Qualifying Accounts [Abstract]
Balance, beginning of period	$ (3,873)	$ (5,045)	$ (4,806)
Provision increase	(2,086)	(1,595)	(2,425)
Amounts written off, net of recoveries	1,305	2,551	2,088
Foreign currency translation adjustments and other	(145)	216	98
Balance, end of period	$ (4,799)	$ (3,873)	$ (5,045)

Nature of Business and Summary of Significant Accounting Policies - Components of Other Current Assets and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Other Current Assets and Liabilities [Line Items]
Other	$ 5,781	$ 8,755
Total other current assets	58,126	33,578
Settlement payables	48,953	24,016
Accrued interest	7,291	7,356
Vendor financed licenses	1,862	9,213
Royalties payable	9,264	7,197
Other	35,534	31,059
Total other current liabilities	102,904	78,841
Settlement deposits [Member]
Other Current Assets and Liabilities [Line Items]
Other assets settlement	22,282	10,496
Settlement receivables [Member]
Other Current Assets and Liabilities [Line Items]
Other assets settlement	$ 30,063	$ 14,327

Nature of Business and Summary of Significant Accounting Policies - Net Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 182,762	$ 162,106
Less: accumulated depreciation and amortization	(102,534)	(83,156)
Property and equipment, net	80,228	78,950
Computer and office equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 123,804	105,692
Computer and office equipment \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	3 years
Computer and office equipment \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	5 years
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	Lesser of useful life of improvement or remaining life of lease
Property and equipment, gross	$ 32,364	33,093
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	7 years
Property and equipment, gross	$ 12,158	11,145
Building and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 12,651	10,391
Building and improvements \| Minimum
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	7 years
Building and improvements \| Maximum
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	30 years
Land
Property, Plant and Equipment [Line Items]
Property, plant & equipment useful lives	Non depreciable
Property and equipment, gross	$ 1,785	$ 1,785

Acquisitions - Additional Information (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Nov. 04, 2015

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

^[1]

Sep. 30, 2016

^[1]

Jun. 30, 2016

^[1]

Mar. 31, 2016

^[1]

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Percentage of ownership interest acquired

100.00%

Additional borrowing

$ 67,000

$ 76,000

$ 298,000

Restricted Share Awards (RSAs) [Member]

$ 108,037

$ 11,423

$ (38,443)

$ 3,623

$ 120,343

$ (9,353)

$ (26,572)

$ 136,712

$ 84,640

$ 221,130

^[1]

$ 127,948

Issuance of ACI common stock

560,174

148,322

125,026

Awards granted requisite service period

3 years

Revolving Credit Facility [Member]

Additional borrowing

$ 181,000

PAY.ON [Member]

Total purchase price

$ 186,100

$ 186,141

$ 900

Revenue

$ 16,500

2,900

PAY.ON [Member] | Restricted Share Awards (RSAs) [Member]

$ 17,100

$ 2,100

Issuance of ACI common stock

476,750

Fair value of shares on grant date

$ 11,300

Awards granted requisite service period

2 years

PAY.ON [Member] | Restricted Share Awards (RSAs) [Member] | Vest In Every Six Months

Percentage of award vesting increment for every six month

25.00%

[1]

Acquisitions - Purchase Price of PAY.ON (Detail) - PAY.ON [Member] - USD ($) $ in Thousands		12 Months Ended
	Nov. 04, 2015	Dec. 31, 2017
Business Acquisition [Line Items]
Cash payments to PAY.ON shareholders		$ 180,994
Issuance of ACI common stock		5,379
Working capital adjustment		(232)
Total purchase price	$ 186,100	$ 186,141

Acquisitions - Purchase Price Allocation of PAY.ON (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 909,691	$ 909,691
PAY.ON [Member]
Business Acquisition [Line Items]
Cash and cash equivalents	1,627
Receivables	2,649
Other current assets	502
Total current assets acquired	4,778
Property and equipment	332
Goodwill	140,526
Other noncurrent assets	28
Total assets acquired	203,832
Accounts payable	1,058
Employee compensation	681
Other current liabilities	866
Total current liabilities acquired	2,605
Deferred income taxes	15,086
Total liabilities acquired	17,691
Net assets acquired	$ 186,141
Software [Member] \| PAY.ON [Member]
Business Acquisition [Line Items]
Acquired intangible assets, weighted-average useful lives	5 years
Amortizable intangible assets	$ 34,150
Customer Relationships [Member] \| PAY.ON [Member]
Business Acquisition [Line Items]
Acquired intangible assets, weighted-average useful lives	15 years
Amortizable intangible assets	$ 21,718
Trademarks \| PAY.ON [Member]
Business Acquisition [Line Items]
Acquired intangible assets, weighted-average useful lives	5 years
Amortizable intangible assets	$ 2,300

Divestiture - Additional information (Detail) - Community Financial Services Products [Member] - Disposal Group, Not Discontinued Operations [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Mar. 03, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Amount of consideration related to disposal		$ 200.0
Net after-tax gain on the sale of assets	$ 93.4
Adjustment to Gain Loss on Sale of Assets [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net after-tax gain on the sale of assets	$ 0.5

Software and Other Intangible Assets - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Software, net	$ 155,386	$ 185,496
Software, accumulated amortization	230,700	195,000
Other intangible assets amortization expense	$ 19,400	21,200	$ 23,000
Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	3 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	20 years
Software Marketed for External Sale [Member]
Finite-Lived Intangible Assets [Line Items]
Software, net	$ 40,900	52,300
Software, amortization expense	$ 12,800	13,900	14,500
Software Marketed for External Sale [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	3 years
Software Marketed for External Sale [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	10 years
Software Acquired or Developed for Internal Use [Member]
Finite-Lived Intangible Assets [Line Items]
Software, net	$ 114,500	133,200
Software, amortization expense	$ 45,200	$ 45,700	$ 38,300
Software Acquired or Developed for Internal Use [Member] \| Minimum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	3 years
Software Acquired or Developed for Internal Use [Member] \| Maximum
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	10 years

Software and Other Intangible Assets - Carrying Amount and Accumulated Amortization of Other Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 321,864	$ 311,749
Accumulated Amortization	(130,583)	(108,115)
Net Balance	191,281	203,634
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	305,218	295,730
Accumulated Amortization	(116,677)	(96,356)
Net Balance	188,541	199,374
Trademarks and Tradenames [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	16,646	16,019
Accumulated Amortization	(13,906)	(11,759)
Net Balance	$ 2,740	$ 4,260

Software and Other Intangible Assets - Estimated Amortization Expense for Future Fiscal Years Based on Capitalized Intangible Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Net Balance	$ 191,281	$ 203,634
Software [Member]
Finite-Lived Intangible Assets [Line Items]
2018	49,012
2019	40,471
2020	31,550
2021	19,734
2022	8,383
Thereafter	6,236
Net Balance	155,386
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
2018	19,145
2019	18,587
2020	17,688
2021	17,176
2022	17,015
Thereafter	101,670
Net Balance	$ 191,281

Debt - Additional Information (Detail) - USD ($)					12 Months Ended
Debt - Additional Information (Detail) - USD ($)	Dec. 31, 2017	Jun. 27, 2017	Feb. 24, 2017	Aug. 20, 2013	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 15, 2017	Oct. 26, 2016	Feb. 29, 2016
Debt Instrument [Line Items]
Proceeds from revolving credit facility					$ 67,000,000	$ 76,000,000	$ 298,000,000
Proceeds from term portion of credit agreement					$ 415,000,000
Credit facility, interest rate description					The applicable margin for borrowings under the Credit Facility is, based on the calculation of the applicable consolidated total leverage ratio, between 0.25% to 1.25% with respect to base rate borrowings and between 1.25% and 2.25% with respect to LIBOR rate borrowings. Interest is due and payable monthly. The interest rate in effect at December 31, 2017 for the Credit Facility was 3.07%.
Credit facility, interest rate margin above federal fund rate					1.00%
Credit facility, interest rate margin above one-month LIBOR rate					1.00%
Credit facility, borrowing rate	3.07%				3.07%
Credit Facility maturity date					Feb. 24, 2022
Description of credit agreement amendment terms		The amendment revised the definition of "Consolidated EBITDA" to exclude the expense from the BHMI judgment and related fees, expenses, and interest thereto, up to $50.0 million from the calculation in the period recorded.			The amendment revised the definition of "Consolidated EBITDA" to exclude the expense from the BHMI judgment and related fees, expenses, and interest thereto, up to $50.0 million from the calculation in the period recorded.
Maximum
Debt Instrument [Line Items]
BHMI judgment and related fees, expenses, and interest excluded from Consolidated EBITDA definition		$ 50,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility amount outstanding	$ 2,000,000				$ 2,000,000
Unused borrowings	498,000,000				498,000,000
Proceeds from revolving credit facility	181,000,000
Term Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility amount outstanding	394,300,000				394,300,000
Letters of Credit [Member]
Debt Instrument [Line Items]
Credit facilities, maximum borrowing capacity								$ 5,000,000	$ 7,500,000	$ 25,000,000
Senior Notes [Member]
Debt Instrument [Line Items]
Senior notes amount outstanding	300,000,000			$ 300,000,000	$ 300,000,000
Issue price percentage of senior notes of the principal amount				100.00%
Percentage of interest rate on notes				6.375%
Maturity date of senior notes				Aug. 20, 2020	Aug. 15, 2020
Credit Agreement [Member] \| Minimum
Debt Instrument [Line Items]
Credit facility, interest rate margin above base rate					0.25%
Credit facility, interest rate margin above LIBOR rate					1.25%
Credit Agreement [Member] \| Maximum
Debt Instrument [Line Items]
Credit facility, interest rate margin above base rate					1.25%
Credit facility, interest rate margin above LIBOR rate					2.25%
Credit Agreement [Member] \| Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Credit facilities, maximum borrowing capacity			$ 500,000,000
Credit facilities, maturity			5 years
Proceeds from revolving credit facility			$ 12,000,000
Credit Agreement [Member] \| Term Credit Facility [Member]
Debt Instrument [Line Items]
Credit facilities, maximum borrowing capacity			$ 415,000,000
Credit facilities, maturity			5 years
Proceeds from term portion of credit agreement			$ 415,000,000
Three-year License Agreement [Member]
Debt Instrument [Line Items]
Financed internally-used software							$ 20,400,000
License agreement period							3 years
Annual payments due date					Through November 2018
Total other liabilities	1,900,000				$ 1,900,000	9,000,000
Other current liabilities	1,500,000				1,500,000	7,300,000
Other noncurrent liabilities	$ 400,000				$ 400,000	$ 1,700,000
Parent Company and Domestic Subsidiaries [Member]
Debt Instrument [Line Items]
Percentage of capital stock pledged as collateral	100.00%				100.00%
Foreign Subsidiaries [Member]
Debt Instrument [Line Items]
Percentage of capital stock pledged as collateral	65.00%				65.00%

Debt - Maturities on Long-Term Debt Outstanding (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Debt Disclosure [Abstract]
2018	$ 20,750
2019	31,125
2020	331,125
2021	41,500
2022	271,750
Total	$ 696,250

Debt - Carrying Value of Debt (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt issuance costs	$ (10,521)	$ (9,372)
Total debt	685,729	743,918
Current portion of long-term debt	17,786	90,323
Less current portion of debt issuance costs	(2,964)	(4,970)
Total long-term debt	667,943	653,595
6.375% Senior Notes, due August 2020 [Member]
Debt Instrument [Line Items]
Total debt	300,000	300,000
Term Credit Facility [Member]
Debt Instrument [Line Items]
Total debt	394,250	365,290
Current portion of long-term debt	20,750	95,293
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Total debt	$ 2,000	$ 88,000

Debt - Carrying Value of Debt (Parenthetical) (Detail) - 6.375% Senior Notes, due August 2020 [Member]	12 Months Ended
	Dec. 31, 2017
Debt Instrument [Line Items]
Percentage of interest rate on notes	6.375%
Maturity date of senior notes	Aug. 15, 2020

Corporate Restructuring and Other Organizational Changes - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($) Position
Restructuring Cost and Reserve [Line Items]
Employee termination costs paid during the period		$ 800
Employee termination costs			$ 1,300
Number of positions eliminated \| Position			30
Amounts paid during the period	$ 1,285	1,432
Restructuring charges	5,945	4,559	$ 1,045
Severance [Member]
Restructuring Cost and Reserve [Line Items]
Severance liability to be paid over the next 12 months	0	0	800
Amounts paid during the period		778	2,900
Restructuring charges			777
Facility Closures [Member]
Restructuring Cost and Reserve [Line Items]
Amounts paid during the period	1,285	654
Restructuring charges	5,945	4,559	$ 268
Facility Closures [Member] \| Other Current Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	1,800
Facility Closures [Member] \| Other Noncurrent Liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring charges	4,100
General and Administrative Expense [Member] \| Lleased Facilities in Edison, NJ; Chantilly, VA; Charlotte, SC; Parsippany, PA; and Waltham, MA [Member]
Restructuring Cost and Reserve [Line Items]
Lease termination fee	$ 2,400
General and Administrative Expense [Member] \| Leased Facilities in Watford, UK; Providence, RI; Chantilly, VA; and West Hills, CA [Member]
Restructuring Cost and Reserve [Line Items]
Lease termination fee		$ 5,000

Corporate Restructuring and Other Organizational Changes - Components of Corporate Restructuring and Other Reorganization Activities from Recent Acquisitions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Beginning balance	$ 4,559	$ 1,045
Restructuring charges (adjustments) incurred, net	2,447	5,041
Amounts paid during the period	(1,285)	(1,432)
Foreign currency translation adjustments	224	(95)
Ending balance	5,945	4,559	$ 1,045
Severance [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance		777
Amounts paid during the period		(778)	(2,900)
Foreign currency translation adjustments		1
Ending balance			777
Facility Closures [Member]
Restructuring Cost and Reserve [Line Items]
Beginning balance	4,559	268
Restructuring charges (adjustments) incurred, net	2,447	5,041
Amounts paid during the period	(1,285)	(654)
Foreign currency translation adjustments	224	(96)
Ending balance	$ 5,945	$ 4,559	$ 268

Common Stock and Treasury Stock - Additional Information (Detail) - USD ($)		12 Months Ended			64 Months Ended
	Jan. 01, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017	Feb. 19, 2018	Feb. 28, 2014	Jul. 31, 2013	Sep. 13, 2012	Sep. 12, 2012
Maximum stock authorized to purchase under stock repurchase program						$ 200,000,000	$ 200,000,000			$ 262,100,000
Increase in maximum stock authorized to purchase under stock repurchase program							$ 100,000,000	$ 100,000,000
Repurchase of common stock, shares	1,346,427	1,653,573	3,020,926		41,782,966
Repurchase of common stock, value	$ 31,100,000	$ 37,387,000	$ 60,089,000		$ 493,300,000
Number shares issued pursuant to stock option exercises		1,204,559	792,841	1,144,273
Long-term incentive program performance share awards
Stock issued during the period performance share award			470,029	548,671
Restricted Share Awards (RSAs) [Member]
Stock issued during period, performance based restricted share awards		560,174	148,322	125,026
Performance-Based Restricted Share Awards [Member]
Stock issued during period, performance based restricted share awards				978,365
Stock Options [Member]
Number shares issued pursuant to stock option exercises		1,204,559	797,140	1,146,199
Maximum
Maximum stock authorized to purchase under stock repurchase program									$ 113,000,000
Stock authorized to purchase under stock repurchase program, shares									7,500,000
Remaining value of shares authorized for purchase under the stock repurchase program	$ 9,700,000	$ 40,800,000			$ 40,800,000

Earnings Per Share - Reconciliation of Average Share Amounts used to Compute Both Basic and Diluted Earnings Per Share (Detail) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Weighted average shares outstanding:
Basic weighted average shares outstanding	118,059	117,533	117,465
Add: Dilutive effect of stock options	1,385	1,314	1,454
Diluted weighted average shares outstanding	119,444	118,847	118,919

Earnings (Loss) Per Share - Additional Information (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Options to purchase shares, contingently issuable shares, and common stock warrants excluded from diluted earnings (loss) per share computation	3,900,000	6,100,000	3,700,000
Common stock outstanding	117,096,731	117,336,797

Other, net (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Other, net (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Income and Expenses [Abstract]
Foreign currency transaction gains (losses)									$ (2,619)	$ 4,105	$ 1,946
Realized gain on available-for-sale securities											24,465
Total	$ (443)	$ (1,059)	$ (1,766)	$ 649	$ (378)	$ 2,794	$ 2,023	$ (334)	$ (2,619)	$ 4,105	$ 26,411

Other, net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Income Expense [Line Items]
Realized gain on available-for-sale securities	$ 24,465
Yodlee, Inc. [Member]
Other Income Expense [Line Items]
Cost basis investment		$ 9,800
Additional investment			$ 1,000
Total investments			$ 10,800
Realized gain on available-for-sale securities	$ 24,500

Segment Information - Additional Information (Detail)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

USD ($)

Sep. 30, 2017

USD ($)

Jun. 30, 2017

USD ($)

Mar. 31, 2017

USD ($)

Dec. 31, 2016

USD ($)

Sep. 30, 2016

USD ($)

Jun. 30, 2016

USD ($)

Mar. 31, 2016

USD ($)

Dec. 31, 2017

USD ($)

Segment

Dec. 31, 2016

USD ($)

Segment

Dec. 31, 2015

USD ($)

Segment

BHMI judgment and related fees and interest expense

$ 326,395

$ 225,735

$ 240,599

$ 231,462

$ 342,730

$ 216,975

$ 219,930

$ 226,066

$ 1,024,191

$ 1,005,701

$ 1,045,977

Operating income

$ 108,037

$ 11,423

$ (38,443)

3,623

$ 120,343

^[1]

$ (9,353)

^[1]

$ (26,572)

^[1]

$ 136,712

^[1]

84,640

$ 221,130

^[1]

$ 127,948

$ 2,700

$ 48,100

Number of geographic regions | Segment

BASE24

Percentage of total revenues from licensing BASE24 product line

19.00%

22.00%

21.00%

Digital Channels [Member]

General and Administrative Expense [Member]

$ 94,036

$ 124,630

$ 219,698

BHMI judgment and related fees and interest expense

$ 46,700

Community Financial Services Products [Member] | Digital Channels [Member]

Geographic Concentration Risk

15,300

$ 94,500

Percentage of revenues during the years ended December 31, 2017, 2016, and 2015

No other country outside the United States accounted for more than 10% of the Company's consolidated revenues during the years ended December 31, 2017, 2016, and 2015.

Customer Concentration Risk [Member]

Percentage of revenues during the years ended December 31, 2017, 2016, and 2015

No single customer accounted for more than 10% of the Company's consolidated revenues during the years ended December 31, 2017, 2016, and 2015.

Corporate and Other [Member] | Community Financial Services Products [Member]

15,400

Operating income

$ 151,700

[1]

Selected Segment Financial Data, Revenues and Operating Income (Loss) (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 326,395

$ 225,735

$ 240,599

$ 231,462

$ 342,730

$ 216,975

$ 219,930

$ 226,066

$ 1,024,191

$ 1,005,701

$ 1,045,977

102,224

103,454

13,683

43,613

18,380

Operating Segments [Member] | ACI On Premise [Member]

$ 108,037

$ 11,423

$ (38,443)

$ 3,623

$ 120,343

^[1]

$ (9,353)

^[1]

$ (26,572)

^[1]

$ 136,712

^[1]

84,640

221,130

^[1]

127,948

598,590

591,252

589,006

13,094

14,581

2,234

6,894

Operating Segments [Member] | ACI On Demand [Member]

331,766

290,713

425,601

399,033

362,368

34,171

29,385

2,230

6,876

Corporate and Other [Member]

(38,233)

(38,885)

15,416

$ 94,603

54,959

59,488

9,219

29,843

$ (208,893)

$ (30,698)

[1]

Revenue under New Operating Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues	$ 326,395	$ 225,735	$ 240,599	$ 231,462	$ 342,730	$ 216,975	$ 219,930	$ 226,066	$ 1,024,191	$ 1,005,701	$ 1,045,977
Operating Segments [Member] \| ACI On Premise [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues									598,590	591,252	589,006
Operating Segments [Member] \| ACI On Demand [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues									$ 425,601	399,033	362,368
Corporate and Other [Member]
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenues										$ 15,416	$ 94,603

Selected Segment Financial Data, Revenues and Income (Loss) Before Income Taxes (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 326,395

$ 225,735

$ 240,599

$ 231,462

$ 342,730

$ 216,975

$ 219,930

$ 226,066

$ 1,024,191

$ 1,005,701

$ 1,045,977

102,224

103,454

13,683

43,613

18,380

$ 98,922

$ 1,155

$ (50,723)

$ (5,782)

$ 109,862

^[1]

$ (16,252)

^[1]

$ (34,143)

^[1]

$ 126,114

^[1]

43,572

185,581

^[1]

113,373

United States [Member]

541,235

527,431

628,013

Other [Member]

Corporate and Other [Member]

482,956

478,270

417,964

15,416

94,603

54,959

59,488

Scenario Previously Reported

$ 9,219

29,843

1,005,701

1,045,977

103,454

97,431

43,613

18,380

Scenario Previously Reported | Operating Segments [Member] | Americas Segment [Member]

185,581

113,373

27,951

24,966

5,005

1,638

Scenario Previously Reported | Operating Segments [Member] | Americas Segment [Member] | United States [Member]

206,689

111,382

Scenario Previously Reported | Operating Segments [Member] | Americas Segment [Member] | Other [Member]

527,431

628,013

Scenario Previously Reported | Operating Segments [Member] | EMEA Segment [Member]

116,718

82,548

261,160

250,568

3,830

3,670

6,476

1,223

Scenario Previously Reported | Operating Segments [Member] | Asia/Pacific Segment [Member]

176,958

132,518

100,392

84,848

1,820

1,751

605

Scenario Previously Reported | Corporate and Other [Member]

62,422

41,658

69,853

67,044

31,527

15,483

$ (260,488)

$ (172,185)

[1]

Selected Segment Financial Data, Revenues and Long lived Assets (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues
Revenues	$ 326,395	$ 225,735	$ 240,599	$ 231,462	$ 342,730	$ 216,975	$ 219,930	$ 226,066	$ 1,024,191	$ 1,005,701	$ 1,045,977
Long lived assets
Long lived assets	1,373,069				1,416,825				1,373,069	1,416,825
United States [Member]
Revenues
Revenues									541,235	527,431	628,013
Long lived assets
Long lived assets	759,513				752,442				759,513	752,442
Other [Member]
Revenues
Revenues									482,956	478,270	$ 417,964
Long lived assets
Long lived assets	$ 613,556				$ 664,383				$ 613,556	$ 664,383

Segment Information - Revenues, by Product Line (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenue from External Customer [Line Items]
Revenues	$ 326,395	$ 225,735	$ 240,599	$ 231,462	$ 342,730	$ 216,975	$ 219,930	$ 226,066	$ 1,024,191	$ 1,005,701	$ 1,045,977
Retail Payments [Member]
Revenue from External Customer [Line Items]
Revenues									428,583	422,262	416,998
Bill Payments [Member]
Revenue from External Customer [Line Items]
Revenues									271,421	255,540	241,949
Digital Channels [Member]
Revenue from External Customer [Line Items]
Revenues									94,036	124,630	219,698
Payments Risk Management [Member]
Revenue from External Customer [Line Items]
Revenues									80,326	67,649	66,386
Merchant Payments [Member]
Revenue from External Customer [Line Items]
Revenues									76,953	64,626	49,064
Real Time Payments [Member]
Revenue from External Customer [Line Items]
Revenues									$ 72,872	$ 70,994	$ 51,882

Stock-Based Compensation Plans - Additional Information (Detail)		3 Months Ended				12 Months Ended
	Sep. 15, 2015	Dec. 31, 2017 USD ($) shares	Mar. 31, 2017	Sep. 30, 2015	Mar. 31, 2015	Dec. 31, 2017 USD ($) Employee $ / shares shares	Dec. 31, 2016 USD ($) Tranche $ / shares shares	Dec. 31, 2015 USD ($) Tranche $ / shares shares	Jun. 14, 2012 shares	Jul. 24, 2007 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued under ESPP						158,194	188,453	162,058
Stock-based compensation expense \| $						$ 13,683,000	$ 43,613,000	$ 18,380,000
Shares of common stock reserved for issuance prior to amendment		9,000,000				9,000,000
Incentive plan, weighted-average grant date fair value of stock options granted \| $ / shares						$ 6.24	$ 5.59	$ 6.49
Incentive plan, total intrinsic value of stock options exercised \| $						$ 13,400,000	$ 6,800,000	$ 12,400,000
Expected dividend yield						0.00%
Dividend paid \| $ / shares						$ 0
Number of tranches \| Tranche							3	3
Stock-based compensation expenses tax benefits \| $						$ 1,700,000	$ 14,300,000	$ 6,900,000
Employee Stock Purchase Plan 2017 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized		3,000,000				3,000,000
Permitted designation for purchase of common stock under ESPP						Participating employees are permitted to designate up to the lesser of $25,000 or 10% of their annual base compensation, for the purchase of common stock under the ESPP. Purchases under the ESPP are made one calendar month after the end of each fiscal quarter.
Employee participating annual base compensation designated for purchase of common stock, amount \| $		$ 25,000				$ 25,000
Employee participating annual base compensation designated for purchase of common stock, percent		10.00%				10.00%
Price of common stock purchased under ESPP, percent						85.00%
Discount offered pursuant to ESPP, percentage						15.00%
Stock-based compensation expense \| $						$ 500,000	$ 500,000	$ 500,000
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs \| $		$ 8,200,000				$ 8,200,000
Unrecognized compensation costs, weighted-average recognition periods						1 year 6 months
Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage							133.00%	133.00%
Consecutive trading days							20 days	20 days
Share-based compensation, non-vested grant date fair value \| $ / shares							$ 7.46	$ 8.01
Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage							167.00%	167.00%
Consecutive trading days							20 days	20 days
Share-based compensation, non-vested grant date fair value \| $ / shares							$ 7.06	$ 7.56
Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage							200.00%	200.00%
Consecutive trading days							20 days	20 days
Share-based compensation, non-vested grant date fair value \| $ / shares							$ 6.50	$ 7.00
Restricted Share Awards (RSAs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted requisite service period						3 years	3 years	3 years
Restricted share awards, vesting increments on anniversary dates of grants						33.00%	33.00%	33.00%
Award vesting period						1 year
Total stock based compensation awards, shares vested						120,869	114,219	158,973
Shares withheld to pay employees' portion of minimum payroll withholding taxes						3,311	9,062	25,235
Unrecognized compensation costs \| $		6,900,000				$ 6,900,000
Unrecognized compensation costs, weighted-average recognition periods						1 year 10 months 25 days
Performance-Based Restricted Share Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period	1 year 3 months 19 days							3 years
Total stock based compensation awards, shares vested						484,835	169,567
Shares withheld to pay employees' portion of minimum payroll withholding taxes						178,351	59,659
Threshold level percentage for share awards								150.00%
Award grants assuming percentage								100.00%
Unrecognized compensation costs \| $		$ 600,000				$ 600,000
Unrecognized compensation costs, weighted-average recognition periods						4 months 24 days
Performance-Based Restricted Share Awards [Member] \| Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year							90.40%	33.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year								33.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Two [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage			98.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Two [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage			100.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year								33.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Three [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage			98.00%
Performance-Based Restricted Share Awards [Member] \| Tranche Three [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage			100.00%
Retention RSAs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock based compensation awards, shares vested						205,540	226,526
Shares withheld to pay employees' portion of minimum payroll withholding taxes						75,198	76,421
Retention RSAs [Member] \| Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period							1 year 3 months 19 days
Retention RSAs [Member] \| Employees other than Named Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period							9 months 18 days
Retention RSAs [Member] \| Tranche One [Member] \| Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year							50.00%
Retention RSAs [Member] \| Tranche One [Member] \| Employees other than Named Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year							50.00%
Retention RSAs [Member] \| Tranche Two [Member] \| Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year							50.00%
Retention RSAs [Member] \| Tranche Two [Member] \| Employees other than Named Executive Officers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage for each year							50.00%
PAY.ON RSAs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Awards granted requisite service period						2 years
Restricted share awards, vesting increments on anniversary dates of grants						25.00%
Total stock based compensation awards, shares vested						119,188	238,374
Number of employees to whom awards issued \| Employee						2
2011 Grant [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage					91.00%
2011 Grant [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage					100.00%
2013 Grant [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage				0.00%
2013 Grant [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage				75.00%
2015 Grant [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		0.00%
2015 Grant [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		100.00%
2016 Grant [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		65.00%
2016 Grant [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		100.00%
2017 Grant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		100.00%
2016 Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized		8,000,000				8,000,000
2016 Incentive Plan [Member] \| Stock Options, Stock Appreciation Rights, Restricted Stock, Restricted Stock Units and Other Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares of Common Stock a participant may receive						3,000,000
2016 Incentive Plan [Member] \| Performance Shares or Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum aggregate value on the date of grant \| $						$ 9,000,000
2005 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized									23,250,000	15,000,000
Employee stock purchase plan term						10 years
2005 Stock Incentive Plan [Member] \| Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage						133.00%
Consecutive trading days						20 days
2005 Stock Incentive Plan [Member] \| Tranche Two [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage						167.00%
Consecutive trading days						20 days
2005 Stock Incentive Plan [Member] \| Tranche Three [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation, trading price percentage						200.00%
Consecutive trading days						20 days
LTIP Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum attainment percentage that may be achieved for LTIP Performance Shares		200.00%				200.00%	200.00%	200.00%
Total stock based compensation awards, shares vested								548,671
Shares withheld to pay employees' portion of minimum payroll withholding taxes								196,169
Unrecognized compensation costs \| $		$ 11,600,000				$ 11,600,000
Unrecognized compensation costs, weighted-average recognition periods						1 year 10 months 25 days
LTIP Performance Shares [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period						1 year	1 year	1 year
LTIP Performance Shares [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period						3 years	3 years	3 years
Total Shareholder Return [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum attainment percentage that may be achieved for LTIP Performance Shares		200.00%				200.00%
Stock based compensation awards, award payout range, minimum						0.00%
Unrecognized compensation costs \| $		$ 2,500,000				$ 2,500,000
Unrecognized compensation costs, weighted-average recognition periods						2 years 1 month 6 days
Total Shareholder Return [Member] \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		64.00%
Total Shareholder Return [Member] \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected attainment level for the awards granted, percentage		100.00%

Stock-Based Compensation Plans - Summary of Stock Options Issued Pursuant to Stock Incentive Plans (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares
Outstanding, Beginning Balance	6,791,375	5,799,076	5,282,693
Granted	864,800	2,284,500	2,055,514
Exercised	(1,204,559)	(792,841)	(1,144,273)
Forfeited	(268,417)	(446,845)	(394,265)
Expired	(20,482)	(52,515)	(593)
Outstanding, Ending Balance	6,162,717	6,791,375	5,799,076
Number of Shares Exercisable, Ending Balance	3,486,892
Weighted-Average Exercise Price
Beginning Balance	$ 15.54	$ 14.37	$ 12.06
Granted	20.12	17.92	19.12
Exercised	11.52	11.69	10.62
Forfeited	18.43	18.69	19.06
Expired	20.11	20.44	20.51
Ending Balance	16.83	$ 15.54	$ 14.37
Weighted-Average Exercise Price Exercisable, Ending Balance	$ 15.28
Weighted-Average Remaining Contractual Term (Years)
Weighted Average Remaining Contractual Term (Years), Outstanding as of end of period	6 years 8 months 9 days
Weighted-Average Remaining Contractual Term (Years), Exercisable as of end of period	5 years 6 months 7 days
Aggregate Intrinsic Value of In-the-Money Options
Aggregate Intrinsic Value of In-the-Money Options, Outstanding as of end of period	$ 35,976,295
Aggregate Intrinsic Value of In-the-Money Options, Exercisable as of end of period	$ 25,770,089

Stock-Based Compensation Plans - Estimated Fair Value of Options Granted using Black-Scholes Option-Pricing Model with Weighted-Average Assumptions (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.00%
Black-Scholes Option-Pricing Model [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)	5 years 7 months 6 days	5 years 10 months 25 days	5 years 10 months 25 days
Risk-free interest rate	1.90%	1.20%	1.40%
Expected volatility	29.40%	29.70%	32.10%
Expected dividend yield	0.00%
Monte Carlo Simulation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)		7 years 6 months	7 years 6 months
Risk-free interest rate		1.60%	1.70%
Expected volatility		41.60%	41.90%
Expected dividend yield		0.00%	0.00%

Stock-Based Compensation Plans - Summary of Nonvested LTIP Performance Based Share Awards and Changes During Period (Detail) - LTIP Performance Shares [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Number of Shares at Expected Attainment
Beginning Balance	1,738,056	889,295	1,145,916
Granted	553,549	1,059,428	1,025,863
Vested			(548,671)
Forfeited	(201,441)	(210,667)	(205,510)
Change in expected attainment for 2011 and 2013 grants	(965,129)		(528,303)
Ending Balance	1,125,035	1,738,056	889,295
Weighted-Average Grant Date Fair Value
Beginning Balance	$ 18.45	$ 19.13	$ 14.84
Granted	20.12	17.92	19.12
Vested			9.75
Forfeited	18.87	18.61	19.39
Change in expected attainment for 2011 and 2013 grants	18.75		19.44
Ending Balance	$ 18.94	$ 18.45	$ 19.13

Stock-Based Compensation Plans - Summary of Nonvested Restricted Share Awards and Changes During Period (Detail) - Restricted Share Awards (RSAs) [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Nonvested Restricted Share Awards
Beginning Balance	172,108	149,262	183,209
Granted	560,174	148,322	125,026
Vested	(120,869)	(114,219)	(158,973)
Forfeited	(108,176)	(11,257)
Ending Balance	503,237	172,108	149,262
Weighted-Average Grant Date Fair Value
Beginning Balance	$ 20.62	$ 22.62	$ 17.11
Granted	20.61	20.19	23.82
Vested	20.72	22.64	17.21
Forfeited	20.39	21.01
Ending Balance	$ 20.63	$ 20.62	$ 22.62

Stock-Based Compensation Plans - Summary of Nonvested Performance Based Share Awards and Changes During Period (Detail) - Performance-Based Restricted Share Awards [Member] - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Nonvested Restricted Share Awards
Beginning Balance	683,667	938,863	0
Granted			978,365
Forfeited	(11,604)	(67,397)	(39,502)
Vested	(484,835)	(169,567)
Change in attainment for 2015 grants	(13,592)	(18,232)
Ending Balance	173,636	683,667	938,863
Weighted-Average Grant Date Fair Value
Beginning Balance	$ 23.25	$ 23.42
Granted			$ 23.45
Forfeited	23.84	22.34	24.24
Vested	22.82	24.41
Change in attainment for 2015 grants	23.25	24.41
Ending Balance	$ 24.41	$ 23.25	$ 23.42

Stock-Based Compensation Plans - Summary of Nonvested Retention Restricted Share Awards and Changes During Period (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Retention RSAs [Member]
Nonvested Restricted Share Awards
Beginning Balance	205,540	0
Granted		473,069
Vested	(205,540)	(226,526)
Forfeited		(41,003)
Ending Balance	0	205,540	0
Weighted-Average Grant Date Fair Value
Beginning Balance	$ 17.89
Granted		$ 17.89
Vested		17.89
Forfeited	$ 17.89	17.89
Ending Balance		$ 17.89
PAY.ON RSAs [Member]
Nonvested Restricted Share Awards
Beginning Balance	238,376	476,750	0
Granted			476,750
Vested	(119,188)	(238,374)
Forfeited	(119,188)
Ending Balance	0	238,376	476,750
Weighted-Average Grant Date Fair Value
Beginning Balance	$ 23.60	$ 23.60
Granted			$ 23.60
Vested	23.60	23.60
Forfeited	23.60
Ending Balance	$ 0.00	$ 23.60	$ 23.60

Stock-Based Compensation Plans - Estimated Fair Value of Options Granted Total Shareholder Return (TSRs) using Monte Carlo Simulation Model with Weighted-Average Assumptions (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend Yield	0.00%
Monte Carlo Simulation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)		7 years 6 months	7 years 6 months
Interest rate		1.60%	1.70%
Volatility		41.60%	41.90%
Dividend Yield		0.00%	0.00%
Total Shareholder Return [Member] \| Monte Carlo Simulation [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)	2 years 10 months 25 days
Interest rate	1.50%
Volatility	26.50%
Dividend Yield	0.00%

Stock-Based Compensation Plans - Summary of Nonvested Total Shareholder Return (TSRs) Outstanding and Changes During Period (Detail) - Total Shareholder Return [Member]	12 Months Ended
	Dec. 31, 2017 $ / shares shares
Number of Shares at Expected Attainment
Beginning Balance \| shares	0
Granted \| shares	233,077
Forfeited \| shares	(8,624)
Change in Attainment in 2017 \| shares	(80,804)
Ending Balance \| shares	143,649
Weighted-Average Grant Date Fair Value
Beginning Balance \| $ / shares	$ 0.00
Granted \| $ / shares	24.37
Forfeited \| $ / shares	24.37
Change in Attainment in 2017 \| $ / shares	24.37
Ending Balance \| $ / shares	$ 24.37

Employee Benefit Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Employees maximum 401(k) contribution, percentage	75.00%
Defined contribution plan, contribution	$ 5,300,000	$ 5,500,000	$ 6,100,000
Employer 401(k) matching contribution to employee, maximum amount	$ 4,000
Defined contribution plan, employer matching percentage on every deferred dollar	100.00%
EMEA [Member]
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Defined contribution plan, contribution	$ 1,600,000	$ 1,700,000	$ 1,800,000
Maximum
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Employer 401(k) matching contribution to employee percentage	4.00%
Employed at December 1, 2000 \| EMEA [Member]
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Defined contribution plan, employer contribution percentage of eligible compensation minimum	8.50%
Employees aged over 55 years \| EMEA [Member]
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Defined contribution plan, employer contribution percentage of eligible compensation maximum	15.50%
Employed subsequent to December 1, 2000 \| Minimum \| EMEA [Member]
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Defined contribution plan, employer contribution percentage of eligible compensation	6.00%
Employed subsequent to December 1, 2000 \| Maximum \| EMEA [Member]
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Defined contribution plan, employer contribution percentage of eligible compensation	10.00%
Employees under Age 50
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Employees maximum 401(k) contribution, amount	$ 18,000
Employees Aged 50 or Older
Schedule Of Defined Contribution Plans Disclosures [Line Items]
Employees maximum 401(k) contribution, amount	$ 24,000

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Effective Income Tax Rate		35.00%
Tax Cuts and Jobs Act of 2017, Accounting Complete		false
Tax cuts and jobs act of 2017 remeasurement of deferred tax assets and liabilities provisional income tax expenses benefit		$ 15,000,000
Tax Cuts and Jobs Act of 2017, one-time transition tax on certain unremitted foreign earnings		20,900,000
Decrease in deferred tax assets valuation allowance		1,900,000
Deferred tax assets tax credit carry forwards alternative minimum tax		3,100,000
Unrecognized tax benefit		27,237,000	$ 24,278,000	$ 21,079,000	$ 14,780,000
Net unrecognized tax benefits that, if recognized, would favorably impact the effective income tax rate		25,900,000	23,200,000
Decrease in unrecognized tax benefits due to the expiration of statutes of limitations and the settlement of various audits		100,000
Accrued interest and penalties related to income tax liabilities		1,200,000	1,900,000
Aggregate amount of interest and penalties expenses (benefit) recorded in the statement of operations		(800,000)	(200,000)	$ (100,000)
Undistributed earning of foreign subsidiaries		355,000,000
Other Noncurrent Liabilities
Income Taxes [Line Items]
Unrecognized tax benefit		21,500,000	$ 17,600,000
Scenario, Forecast [Member]
Income Taxes [Line Items]
Effective Income Tax Rate	21.00%
Foreign Entities
Income Taxes [Line Items]
Deferred tax assets operating loss carry forwards subject to expiration		39,800,000
Deferred tax assets operating loss carry forwards		$ 6,200,000
Deferred tax assets operating loss carry forwards, expiration period		9 years
Valuation allowance against the tax benefit associated with NOLs		$ 39,100,000
Deferred tax assets operating loss carry forwards subject to expiration		26,100,000
Valuation allowance against tax credit		$ 0
Tax credits expiration year		2022
Foreign Entities \| Earliest Tax Year [Member]
Income Taxes [Line Items]
Tax years open for audit		2005
Foreign Entities \| Latest Tax Year [Member]
Income Taxes [Line Items]
Tax years open for audit		2016
Other Foreign Jurisdiction [Member]
Income Taxes [Line Items]
Deferred tax assets operating loss carry forwards, expiration period		7 years
Deferred tax assets operating loss carry forwards subject to expiration		$ 1,900,000
Valuation allowance against tax credit		1,600,000
Valuation allowance against the tax benefit associated with NOLs		1,600,000
Domestic Federal
Income Taxes [Line Items]
Deferred tax assets operating loss carry forwards subject to expiration		$ 104,600,000
Deferred tax assets operating loss carry forwards expiration year		2018
Valuation allowance against the tax benefit associated with NOLs		$ 4,700,000
Tax credits expiration year		2019
General business tax credit carryforwards		$ 11,000,000
State and Local Jurisdiction
Income Taxes [Line Items]
Deferred tax assets operating loss carry forwards subject to expiration		$ 6,200,000
Deferred tax assets operating loss carry forwards expiration year		2018
Valuation allowance against the tax benefit associated with NOLs		$ 1,000,000
Tax credits expiration year		2022
General business tax credit carryforwards		$ 700,000
India Tax Authority
Income Taxes [Line Items]
Income tax examination description		The Company's Indian income tax returns covering fiscal years 2005 and 2010 through 2014 are under audit by the Indian tax authority.

Income Taxes - Components of Income Before Income Taxes (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

^[1]

Sep. 30, 2016

^[1]

Jun. 30, 2016

^[1]

Mar. 31, 2016

^[1]

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Income before income taxes

United States

$ (42,863)

$ 134,740

$ 52,563

Foreign

86,435

50,841

60,810

$ 98,922

$ 1,155

$ (50,723)

$ (5,782)

$ 109,862

$ (16,252)

$ (34,143)

$ 126,114

$ 43,572

$ 185,581

^[1]

$ 113,373

[1]

Income Taxes - Income Tax Expense (Benefit) (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

^[1]

Sep. 30, 2016

^[1]

Jun. 30, 2016

^[1]

Mar. 31, 2016

^[1]

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Federal

Current

$ 2,586

$ 14,108

$ (6,889)

Deferred

19,212

19,034

18,024

Total

21,798

33,142

11,135

State

Current

(1,857)

12,565

379

Deferred

(1,324)

(2,502)

(4,096)

Total

(3,181)

10,063

(3,717)

Foreign

Current

16,048

11,671

15,117

Deferred

3,772

1,170

5,402

Total

19,820

12,841

20,519

Income tax provision

$ 65,758

$ (2,233)

$ (20,914)

$ (4,174)

$ 43,171

$ (6,426)

$ (17,669)

$ 36,970

$ 38,437

$ 56,046

^[1]

$ 27,937

[1]

Income Taxes - Summary of Differences Between Income Tax Expense Computed at Statutory Federal Income Tax Rate and Per Consolidated Statements of Operations (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

^[1]

Sep. 30, 2016

^[1]

Jun. 30, 2016

^[1]

Mar. 31, 2016

^[1]

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Tax expense at federal rate of 35%

$ 15,250

$ 64,953

$ 39,680

State income taxes, net of federal benefit

(2,238)

7,060

(2,462)

Change in valuation allowance

(1,884)

(8,524)

(9,066)

Foreign tax rate differential

(15,622)

(11,830)

(5,710)

Unrecognized tax benefit increase

3,007

1,045

2,977

Tax effect of foreign operations

5,532

5,988

261

Acquisition costs

Tax benefit of research & development

(1,904)

(1,088)

(871)

Transition tax

20,867

Revaluation of deferred tax balances

14,953

Performance based compensation

2,081

Domestic production activities deduction

(3,793)

(700)

Software as a service and platform as a service

2,188

(886)

3,128

Income tax provision

$ 65,758

$ (2,233)

$ (20,914)

$ (4,174)

$ 43,171

$ (6,426)

$ (17,669)

$ 36,970

$ 38,437

$ 56,046

^[1]

$ 27,937

[1]

Income Taxes - Summary of Differences Between Income Tax Expense Computed at Statutory Federal Income Tax Rate and Per Consolidated Statements of Operations (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Effective tax rate	35.00%	35.00%	35.00%

Income Taxes - Deferred Tax Assets and Liabilities Result from Differences in Timing of Recognition of Certain Income and Expense Items for Tax and Financial Accounting Purposes (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Deferred income tax assets:
Net operating loss carryforwards	$ 38,419	$ 65,351
Tax credits	37,305	25,173
Compensation	18,124	39,340
Deferred revenue	22,248	27,303
Other	9,055	6,279
Gross deferred income tax assets	125,151	163,446
Less: valuation allowance	(7,808)	(9,659)
Net deferred income tax assets	117,343	153,787
Deferred income tax liabilities:
Depreciation and amortization	(67,504)	(102,657)
Total deferred income tax liabilities	(67,504)	(102,657)
Net deferred income taxes	49,839	51,130
Deferred income taxes / liabilities included in the balance sheet are:
Deferred income tax asset - noncurrent	66,749	77,479
Deferred income tax liability - noncurrent	(16,910)	(26,349)
Net deferred income taxes	$ 49,839	$ 51,130

Income Taxes - Reconciliation of Beginning and Ending Amount of Unrecognized Tax benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Balance of unrecognized tax benefits at beginning of year	$ 24,278	$ 21,079	$ 14,780
Increases for tax positions of prior years	2,478	58	1,449
Decreases for tax positions of prior years	(114)	(361)	(47)
Increases for tax positions established for the current period	1,677	5,185	9,866
Decreases for settlements with taxing authorities	(154)	(167)	(594)
Reductions resulting from lapse of applicable statute of limitation	(1,155)	(1,310)	(4,218)
Adjustment resulting from foreign currency translation	227	(206)	(157)
Balance of unrecognized tax benefits at end of year	$ 27,237	$ 24,278	$ 21,079

Commitments and Contingencies - Additional Information (Detail) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Sep. 23, 2015	Mar. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Commitments and Contingencies [Line Items]
Total operating lease expense			$ 24.1	$ 25.3	$ 26.6
Loss Contingency, name of plaintiff		Baldwin Hackett & Meeks, Inc.
Loss contingency, damages sought, value	$ 43.8
Loss contingency, damages awarded, value		$ 43.8
BHMI judgment and related fees and interest expense		$ 2.7	48.1
General and Administrative Expense [Member]
Commitments and Contingencies [Line Items]
BHMI judgment and related fees and interest expense			46.7
Interest Expense [Member]
Commitments and Contingencies [Line Items]
BHMI judgment and related fees and interest expense			$ 1.4

Commitments and Contingencies - Aggregate Minimum Operating Lease Payment (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Operating Leases
2018	$ 17,172
2019	15,352
2020	12,502
2021	8,723
2022	6,536
Thereafter	26,479
Total minimum lease payments	$ 86,764

Accumulated Other Comprehensive Loss - Activity within Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 754,917	$ 654,400	$ 581,405
Other comprehensive income (loss)	16,744	(22,524)	(51,693)
Ending Balance	764,597	754,917	654,400
Unrealized Gain on Available-for-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance			22,977
Other comprehensive income (loss)			(22,977)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(94,100)	(71,576)	(42,860)
Other comprehensive income (loss)	16,744	(22,524)	(28,716)
Ending Balance	(77,356)	(94,100)	(71,576)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(94,100)	(71,576)	(19,883)
Other comprehensive income (loss)	16,744	(22,524)	(51,693)
Ending Balance	$ (77,356)	$ (94,100)	$ (71,576)

Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

Revenues:

$ 112,895

$ 99,761

$ 113,469

$ 99,447

$ 101,119

$ 96,169

$ 102,265

$ 111,736

$ 425,572

$ 411,289

$ 446,057

License

129,546

50,017

54,180

59,381

159,277

43,256

33,510

37,423

293,124

273,466

251,205

Maintenance

55,242

56,349

56,009

54,471

58,072

57,741

60,332

57,331

222,071

233,476

241,895

Services

28,712

19,608

16,941

18,163

24,262

19,809

23,823

19,576

83,424

87,470

106,820

Total revenues

326,395

225,735

240,599

231,462

342,730

216,975

219,930

226,066

1,024,191

1,005,701

1,045,977

Operating expenses:

Cost of revenue

^[1]

115,993

107,393

120,357

108,543

110,829

100,267

115,384

118,434

452,286

444,914

472,299

Research and development

30,732

33,935

34,969

37,285

37,665

^[2]

42,210

^[2]

46,421

^[2]

43,604

^[2]

136,921

169,900

^[2]

145,924

Selling and marketing

26,695

25,236

28,817

27,137

29,421

^[2]

29,874

^[2]

28,795

^[2]

29,992

^[2]

107,885

118,082

^[2]

129,407

General and administrative

22,700

^[3]

25,302

^[3]

72,527

^[3]

32,503

^[3]

21,639

^[2]

31,390

^[2]

34,520

^[2]

26,068

^[2]

153,032

^[3]

113,617

^[2]

87,419

Gain on sale of CFS assets

489

(151,952)

(151,463)

Depreciation and amortization

22,238

22,446

22,372

22,371

22,833

22,098

21,382

23,208

89,427

89,521

82,980

Total operating expenses

218,358

214,312

279,042

227,839

222,387

^[2]

226,328

^[2]

246,502

^[2]

89,354

^[2]

939,551

784,571

^[2]

Total other income (expense)

108,037

11,423

(38,443)

3,623

120,343

^[2]

(9,353)

^[2]

(26,572)

^[2]

136,712

^[2]

84,640

221,130

^[2]

127,948

Other income (expense):

Interest expense

(8,815)

(9,374)

(10,664)

(10,160)

(10,217)

(9,838)

(9,715)

(10,414)

(39,013)

(40,184)

(41,372)

Interest income

143

165

150

106

114

145

121

150

564

530

386

Other, net

(443)

(1,059)

(1,766)

649

(378)

2,794

2,023

(334)

(2,619)

4,105

26,411

(9,115)

(10,268)

(12,280)

(9,405)

(10,481)

(6,899)

(7,571)

(10,598)

(41,068)

(35,549)

(14,575)