Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2013	Mar. 14, 2014	Jun. 28, 2013
Document and Entity Information
Entity Registrant Name	Tree.com, Inc.
Entity Central Index Key	0001434621
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Document Type	10-K
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 108,341,837
Entity Common Stock, Shares Outstanding		11,305,642

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]
Revenue	$ 139,240	$ 77,443
Costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	6,542	4,295
Selling and marketing expense	91,121	48,934
General and administrative expense	24,658	22,231
Product development	5,264	3,529
Depreciation	3,501	4,105
Amortization of intangibles	147	358
Restructuring and severance	159	(57)
Litigation settlements and contingencies	8,955	(3,101)
Total costs and expenses	140,347	80,294
Operating loss	(1,107)	(2,851)
Other income (expense):
Interest expense	(19)	(881)
Loss before income taxes	(1,126)	(3,732)
Income tax benefit	453	1,483
Net loss from continuing operations	(673)	(2,249)
Discontinued operations:
Gain from sale of discontinued operations, net of tax	9,561	24,373
Income (loss) from operations of discontinued operations, net of tax	(4,941)	24,501
Income from discontinued operations	4,620	48,874
Net income	$ 3,947	$ 46,625
Weighted average shares outstanding:
Basic (in shares)	11,035	10,695
Diluted (in shares)	11,035	10,695
Net loss per share from continuing operations:
Basic (in dollars per share)	$ (0.06)	$ (0.21)
Diluted (in dollars per share)	$ (0.06)	$ (0.21)
Net income per share from discontinued operations:
Basic (in dollars per share)	$ 0.42	$ 4.57
Diluted (in dollars per share)	$ 0.42	$ 4.57
Net income per share attributable to common shareholders:
Basic (in dollars per share)	$ 0.36	$ 4.36
Diluted (in dollars per share)	$ 0.36	$ 4.36

CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
ASSETS:
Cash and cash equivalents	$ 91,667	$ 80,190
Restricted cash and cash equivalents	26,017	29,414
Accounts receivable, net of allowance of $408 and $503, respectively	12,850	11,488
Prepaid and other current assets	1,689	773
Current assets of discontinued operations	521	407
Total current assets	132,744	122,272
Property and equipment, net	5,344	6,155
Goodwill	3,632	3,632
Intangible assets, net	10,684	10,831
Other non-current assets	111	152
Non-current assets of discontinued operations	129	129
Total assets	152,644	143,171
LIABILITIES:
Accounts payable, trade	4,881	2,741
Deferred revenue	49	648
Accrued expenses and other current liabilities	23,265	19,960
Current liabilities of discontinued operations	32,004	31,017
Total current liabilities	60,199	54,366
Other non-current liabilities	334	936
Deferred income taxes	4,849	4,694
Non-current liabilities of discontinued operations	254	253
Total liabilities	65,636	60,249
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Preferred stock $.01 par value; authorized 5,000,000 shares; none issued or outstanding	0	0
Common stock $.01 par value; authorized 50,000,000 shares; issued 12,619,835 and 12,195,209 shares, respectively, and outstanding 11,250,903 and 11,006,730 shares, respectively	126	122
Additional paid-in capital	907,148	903,692
Accumulated deficit	(807,533)	(811,480)
Treasury stock 1,368,932 and 1,188,479 shares, respectively	(12,733)	(9,412)
Total shareholders' equity	87,008	82,922
Total liabilities and shareholders' equity	$ 152,644	$ 143,171

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 408	$ 503
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, authorized shares	5,000,000	5,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, authorized shares	50,000,000	50,000,000
Common stock, issued shares	12,619,835	12,195,209
Common stock, outstanding shares	11,250,903	11,006,730
Treasury stock, shares	1,368,932	1,188,479

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified	Total	Comprehensive Income	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Treasury Stock
Balance at Dec. 31, 2011 (Scenario, Previously Reported)	$ 45,471		$ 121	$ 911,987	$ (858,105)	$ (8,532)
Balance (Restatement Adjustment)			(3)	3
Balance at Dec. 31, 2011	45,471		118	911,990	(858,105)	(8,532)
Balance (in shares) at Dec. 31, 2011 (Scenario, Previously Reported)			12,169,000			1,123,000
Balance (in shares) (Restatement Adjustment)			(343,000)
Balance (in shares) at Dec. 31, 2011			11,826,000			1,123,000
Comprehensive income:
Net income	46,625	46,625			46,625
Comprehensive income		46,625
Stock-based compensation	4,756			4,756
Issuance of common stock upon exercise of stock options and vesting of restricted stock units, net of withholding taxes	(814)		5	(819)
Issuance of common stock upon exercise of stock options and vesting of restricted stock units, net of withholding taxes (in shares)			456,000
Purchase of treasury stock	(880)					(880)
Purchase of treasury stock (in shares)	65,218					65,000
Dividends	(12,236)			(12,236)
Balance (Restatement Adjustment)			(1)	1
Balance at Dec. 31, 2012	82,922		122	903,692	(811,480)	(9,412)
Balance (in shares) (Restatement Adjustment)			(87,000)
Balance (in shares) at Dec. 31, 2012			12,195,000			1,188,000
Comprehensive income:
Net income	3,947	3,947			3,947
Comprehensive income		3,947
Stock-based compensation	5,629			5,629
Issuance of common stock upon exercise of stock options and vesting of restricted stock units, net of withholding taxes	(2,806)		4	(2,810)
Issuance of common stock upon exercise of stock options and vesting of restricted stock units, net of withholding taxes (in shares)			425,000
Purchase of treasury stock	(3,321)					(3,321)
Purchase of treasury stock (in shares)	180,453					181,000
Dividends	637			637
Balance at Dec. 31, 2013	$ 87,008		$ 126	$ 907,148	$ (807,533)	$ (12,733)
Balance (in shares) at Dec. 31, 2013			12,620,000			1,369,000

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities attributable to continuing operations:
Net income	$ 3,947	$ 46,625
Less: Income from discontinued operations, net of tax	(4,620)	(48,874)
Net loss from continuing operations	(673)	(2,249)
Adjustments to reconcile net loss from continuing operations to net cash provided by (used in) operating activities attributable to continuing operations:
Loss on disposal of fixed assets	165	747
Amortization of intangibles	147	358
Depreciation	3,501	4,105
Non-cash compensation expense	5,627	4,587
Deferred income taxes	64	(92)
Bad debt expense (benefit)	248	(4)
Changes in current assets and liabilities:
Accounts receivable	(3,614)	(6,011)
Prepaid and other current assets	(170)	620
Accounts payable, accrued expenses and other current liabilities	6,832	(6,595)
Income taxes payable	(610)	(98)
Deferred revenue	(675)	472
Other, net	(604)	(562)
Net cash provided by (used in) operating activities attributable to continuing operations	10,238	(4,722)
Cash flows from investing activities attributable to continuing operations:
Capital expenditures	(2,750)	(2,632)
Decrease (increase) in restricted cash	3,397	(1,085)
Net cash provided by (used in) investing activities attributable to continuing operations	647	(3,717)
Cash flows from financing activities attributable to continuing operations:
Issuance of common stock, net of withholding taxes	(2,806)	(815)
Purchase of treasury stock	(3,321)	(879)
Dividends	144	(11,428)
Decrease in restricted cash	0	1,199
Net cash used in financing activities attributable to continuing operations	(5,983)	(11,923)
Total cash provided by (used in) continuing operations	4,902	(20,362)
Discontinued operations:
Net cash provided by (used in) operating activities attributable to discontinued operations	(3,425)	226,747
Net cash provided by investing activities attributable to discontinued operations	10,000	25,923
Net cash used in financing activities attributable to discontinued operations	0	(197,659)
Total cash provided by discontinued operations	6,575	55,011
Net increase in cash and cash equivalents	11,477	34,649
Cash and cash equivalents at beginning of period	80,190	45,541
Cash and cash equivalents at end of period	$ 91,667	$ 80,190

ORGANIZATION

12 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION

Company Overview

Tree.com, Inc. ("Tree.com" or the "Company") is the parent of LendingTree, LLC, which owns several brands and businesses that provide information, tools, advice, products and services for critical transactions in consumers' lives. Its family of brands includes: LendingTree®, GetSmart®, LendingTree Autos^SM, LendingTree Education^SM, LendingTree Home Pros^SM and InsuranceTree®. Together, these brands serve as an ally for consumers who are looking to comparison-shop for loans, education programs, home services providers and other services from multiple businesses and professionals that will compete for their business.

The consolidated financial statements include the accounts of Tree.com and all its wholly-owned entities. Intercompany transactions and accounts have been eliminated.

Spin-Off

On August 20, 2008, Tree.com was spun off from its parent company, IAC/InterActiveCorp ("IAC"), into a separate publicly-traded company. In connection with the spin-off, Tree.com was incorporated as a Delaware corporation in April 2008.

Discontinued Operations

The businesses of RealEstate.com and RealEstate.com, REALTORS® (which, together, represent the former Real Estate segment) and LendingTree Loans are presented as discontinued operations in the accompanying consolidated balance sheets and consolidated statements of operations and cash flows for all periods presented. The notes accompanying these consolidated financial statements reflect the Company's continuing operations and, unless otherwise noted, exclude information related to the discontinued operations.

Real Estate

On March 10, 2011, management made the decision and finalized a plan to close all of the field offices of the proprietary full-service real estate brokerage business known as RealEstate.com, REALTORS®. The Company exited all markets in which it previously operated by March 31, 2011. In September 2011, the remaining assets of RealEstate.com were sold, which consisted primarily of internet domain names and trademarks, for $8.3 million, resulting in a gain on sale of $7.8 million.

LendingTree Loans

On May 12, 2011, the Company entered into an asset purchase agreement with Discover, as amended on February 7, 2012, for the sale of substantially all of the operating assets of its LendingTree Loans business. The sale was completed on June 6, 2012.

The asset purchase agreement as amended provided for a purchase price of approximately $55.9 million in cash for the assets, subject to certain conditions. Of this total purchase price, $8.0 million was paid prior to the closing, $37.9 million was paid upon the closing and $10.0 million was paid and recognized as a gain from sale of discontinued operations in the second quarter of 2013.

Discover generally did not assume liabilities of the LendingTree Loans business that arose before the closing date, except for certain liabilities directly related to assets Discover acquired. Of the initial purchase price payment, as of December 31, 2013, $18.1 million is being held in escrow pending resolution of certain actual and/or contingent liabilities that remain with the Company following the sale. This escrowed amount is recorded as restricted cash at December 31, 2013.

Separate from the asset purchase agreement, Tree.com agreed to provide certain marketing-related services to Discover in connection with its mortgage origination business for approximately seventeen months following the closing, or such earlier point as the agreed-upon services are satisfactorily completed. The services were satisfactorily completed in the second quarter of 2013. Discover remains a network lender on the Company's mortgage exchange following completion of the services.

Revisions of Prior Period Financial Statements

In connection with the preparation of the consolidated financial statements for the first quarter of 2013, it was determined that the number of outstanding shares had been overstated in prior periods due to issuances of unrestricted shares upon satisfaction of vesting conditions on restricted shares from 2009 to 2012, without canceling the original restricted share certificates. This error resulted in double-counting of certain vested restricted shares in the calculation of shares outstanding. Management determined that unrestricted shares issued upon vesting of restricted shares should not have been considered validly issued or outstanding until the associated restricted shares were canceled. All of the restricted stock awards that were double-counted were issued to the Chairman and CEO. This error in shares was not reflected in the Chairman and CEO's filings made under Section 13(d) or Section 16 of the Securities Exchange Act of 1934 or in the disclosures of his holdings in public filings. In addition, the weighted average share calculation erroneously included restricted shares, resulting in errors in the previously reported weighted average shares and earnings per share.

On December 26, 2012, the Company paid a special dividend of $1.00 per share to its shareholders of record on December 17, 2012. The dividend was paid on all shares shown as outstanding in its records, including shares granted to the Chairman and CEO, which management has determined should not have been considered issued or outstanding. As a result, $0.4 million in dividends were unintentionally overpaid to the Chairman and CEO in 2012 and is presented as a financing cash outflow in the consolidated statement of cash flows for the year ended December 31, 2012. The dividend overpayment was repaid by the Chairman and CEO to the Company during 2013 and is presented as a financing cash inflow in the consolidated statement of cash flows for the year ended December 31, 2013. Other than that special dividend, no declarations or payments of any cash dividends on the common stock have occurred.

In addition to the special dividend overpayment, there was also a related error in the dividend accrual recorded for nonvested shares entitled to the special dividend upon vesting, resulting in an over-accrual of $0.2 million in the consolidated balance sheet at December 31, 2012.

In accordance with ASC 250-10, the Company assessed the materiality of these errors and concluded that the errors were not material to any of the previously issued financial statements. Accordingly, all previously issued 2012 interim financial statements were corrected for these share errors and revised prospectively in the 2013 quarterly SEC filings.

The following table presents the effect of these corrections on the Company's annual consolidated statement of operations for the year ended December 31, 2012 (in thousands, except per share amounts):



	Year Ended December 31, 2012
	As Reported			Adjustment			As Revised
Weighted average basic shares outstanding	11,313			(618		)	10,695
Weighted average diluted shares outstanding	11,313			(618		)	10,695
Net loss per share from continuing operations:
Basic	$	(0.20	)	$	(0.01	)	$	(0.21	)
Diluted	$	(0.20	)	$	(0.01	)	$	(0.21	)
Net income per share from discontinuing operations:
Basic	$	4.32		$	0.25		$	4.57
Diluted	$	4.32		$	0.25		$	4.57
Net income attributable to common shareholders per share:
Basic	$	4.12		$	0.24		$	4.36
Diluted	$	4.12		$	0.24		$	4.36

For the year ended December 31, 2012, the Company had losses from continuing operations and, as a result, no potentially dilutive securities were included in the denominator for computing diluted earnings per share, because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts.

The following table presents the effect these errors had on common stock:



	December 31, 2012				December 31, 2011
	As Reported	Adjustment		As Adjusted	As Reported	Adjustment		As Adjusted
Issued shares	12,625,678	(430,469	)	12,195,209	12,169,226	(342,969	)	11,826,257
Outstanding shares	11,437,199	(430,469	)	11,006,730	11,045,965	(342,969	)	10,702,996

SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

SIGNIFICANT ACCOUNTING POLICIES

Revenue Recognition

The Company derives its revenue primarily from match fees, which are earned through the delivery of qualified leads that originated through one of its websites or affiliates. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is reasonably assured. Delivery is deemed to have occurred at the time a qualified lead is delivered to the customer, provided that no significant obligations remain.

In its auto business, the Company also derives revenues from lenders for closing fees on auto products when a transaction is closed with the consumer. Closed loan fees and closed sale fees are recognized at the time the lender reports the closed loan or closed sale to the Company, which could be several months after the original request form is transmitted.

Prior to January 2013, the Company also derived revenue from lenders for closing fees on home equity loan products, which were recognized in the same manner as the closed loan fees on its auto loan products. During the years ended December 31, 2013 and 2012, the Company recognized $0.1 million and $0.6 million, respectively, in closed loan fee revenue on home equity loan products.

In addition, during the years ended December 31, 2013 and December 31, 2012, the Company recognized approximately $0.6 million and $1.9 million of revenue, respectively, from marketing-related services provided to Discover as discussed in Note 1—Organization—Discontinued Operations—LendingTree Loans. Revenue from these services was recognized in the period the services were provided.

Cash and Cash Equivalents

Cash and cash equivalents include cash and short-term, highly liquid money market investments with original maturities of three months or less.

Restricted Cash

Cash escrowed or contractually restricted for a specific purpose is designated as restricted cash.

Accounts Receivable

Accounts receivable are stated at amounts due from customers, net of an allowance for doubtful accounts.

The Company determines its allowance for doubtful accounts by considering a number of factors, including the length of time accounts receivable are past due, previous loss history, the specific customer's current ability to pay its obligation and the condition of the general economy and the customer's industry as a whole. Accounts receivable are considered past due when they are outstanding longer than the contractual payment terms.

Accounts receivable are written off when management deems them uncollectible. The Company's write-offs of accounts receivable during the year ended December 31, 2013 were $0.3 million and immaterial during 2012.

Loan Loss Obligations

The Company's HLC subsidiary, which during its period of active operation primarily conducted business as LendingTree Loans, sold loans it originated to investors on a servicing-released basis and the risk of loss or default by the borrower was generally transferred to the investor. However, LendingTree Loans was required by these investors to make certain representations relating to credit information, loan documentation and collateral. To the extent LendingTree Loans did not comply with such representations or there are early payment defaults, LendingTree Loans may be required to repurchase loans or indemnify the investors for any losses from borrower defaults. LendingTree Loans maintains a liability for the estimated exposure relating to such contingent obligations and changes to the estimate are recorded in income from discontinued operations in the periods they occur.

The Company estimates the liability for loan losses using a settlement discount framework. This approach estimates the lifetime losses on the population of remaining loans originated and sold by LendingTree Loans using actual defaults for loans with similar characteristics and projected future defaults. It also considers the likelihood of claims expected due to alleged breaches of representations and warranties made by LendingTree Loans and the percentage of those claims investors estimate LendingTree Loans may agree to repurchase. The Company then applies a settlement discount factor to the result of the foregoing to reflect publicly announced bulk settlements for similar loan types and vintages, as well as LendingTree Loans' non-operating status, in order to estimate a range of potential liability. Changes to any one of these factors could significantly impact the estimate of the liability and could have a material impact on the Company's results of operations for any particular period. See Note 16—Discontinued Operations—LendingTree Loans—Loan Loss Obligations for additional information on the loan loss reserve.

Segment Reporting

The Company has four operating segments: lending, auto, education and home services. The lending operating segment is in the Company's core business of lead generation in the lending marketplace, matching consumers looking for lending products with network lenders. Similarly, the auto, education and home services businesses match consumers with auto financing providers and dealers, prospective students with educational institutions and agencies, and homeowners with home improvement professionals, respectively.

The Company's review of these operating segments at December 31, 2013 indicates that only its lending operating segment meets the quantitative threshold to be reported as a reportable segment.

Property and Equipment

Property and equipment, including internally-developed software and significant improvements, are recorded at cost less accumulated depreciation. Repairs and maintenance and any gains or losses on dispositions are recognized as incurred in current operations.

Depreciation is recorded on a straight-line basis to allocate the cost of depreciable assets to operations over their estimated service lives. The following table presents the estimated useful lives for each asset category:



Asset Category	Estimated Useful Lives
Computer equipment and capitalized software	1 to 5 years
Leasehold improvements	Lesser of asset life or life of lease
Furniture and other equipment	3 to 7 years

Software Development Costs

Software development costs primarily include internal and external labor expenses incurred to develop the software that powers the Company's websites. Certain costs incurred during the application development stage are capitalized based on specific activities tracked on internal time sheets and external invoices (or time sheets), while costs incurred during the preliminary project stage and post-implementation/operation stage are expensed as incurred. Capitalized software development costs are amortized over an estimated useful life of one to three years.

Goodwill and Indefinite-Lived Intangible Assets

Goodwill acquired in business combinations is assigned to the reporting units that are expected to benefit from the combination as of the acquisition date. Goodwill and indefinite-lived intangible assets, primarily the Company's trade names and trademarks, are not amortized. Rather, these assets are tested annually for impairment as of October 1, or more frequently upon the occurrence of certain events or substantive changes in circumstances.

Goodwill impairment is determined using a two-step process. The first step is to compare the fair value of a reporting unit with its carrying amount, including goodwill. In performing the first step, the Company determines the fair value of its reporting units by using a market approach and a discounted cash flow ("DCF") analysis. Determining fair value using a DCF analysis requires the exercise of significant judgments, including judgments about appropriate discount rates, perpetual growth rates and the amount and timing of expected future cash flows. If the fair value of a reporting unit exceeds its carrying amount, goodwill of the reporting unit is not impaired and the second step of the impairment test is not required. If the carrying amount of a reporting unit exceeds its fair value, the second step of the goodwill impairment test is required to be performed to measure the amount of impairment, if any. The second step of the goodwill impairment test compares the implied fair value of the reporting unit's goodwill with the carrying amount of that goodwill. The implied fair value of goodwill is determined in the same manner as the amount of goodwill recognized in a business combination. If the carrying amount of the reporting unit's goodwill exceeds the implied fair value of that goodwill, an impairment loss is recognized in an amount equal to that excess.

The impairment test for indefinite-lived intangible assets involves a comparison of the estimated fair value of the intangible asset with its carrying value. If the carrying value of the indefinite-lived intangible asset exceeds its estimated fair value, an impairment loss is recognized in an amount equal to that excess. The estimates of fair value of indefinite-lived intangible assets are determined using a DCF valuation analysis that employs a relief-from-royalty methodology in estimating the fair value of trade names and trademarks. Significant judgments inherent in this analysis include the determination of royalty rates, discount rates, perpetual growth rates and the amount and timing of future revenues.

For the October 1, 2013 annual impairment test of goodwill, the fair value of the lending reporting unit was estimated using a DCF analysis and a market comparable method, with each method being equally weighted in the calculation. Results of the October 1, 2013 annual impairment test for goodwill and the indefinite-lived intangible assets indicated that no impairments had occurred.

Long-Lived Assets and Intangible Assets with Definite Lives

Long-lived assets include property and equipment and intangible assets with definite lives. Amortization of definite-lived intangible assets is recorded on a straight-line basis over their estimated lives.

Long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that their carrying amounts may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying amount is deemed to not be recoverable, an impairment loss is recorded as the amount by which the carrying amount of the long-lived asset exceeds its fair value.

Due to a history of operating losses, certain of the long-lived assets were reviewed for impairment at December 31, 2013 and 2012. Neither of the reviews resulted in impairment charges.

Fair Value Measurements

The Company categorizes its assets and liabilities measured at fair value into a fair value hierarchy that prioritizes the assumptions used in pricing the asset or liability into the following three levels:


•	Level 1: Observable inputs, such as quoted prices for identical assets and liabilities in active markets obtained from independent sources.


•	Level 2: Other inputs that are observable directly or indirectly, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data.


•	Level 3: Unobservable inputs for which there is little or no market data and which require the Company to develop its own assumptions, based on the best information available under the circumstances, about the assumptions market participants would use in pricing the asset or liability. See Note 17—Fair Value Measurements for a discussion of assets measured at fair value using Level 3 inputs.

The Company's non-financial assets, such as goodwill, intangible assets and property and equipment are measured at fair value when there is an indicator of impairment and recorded at fair value only when an impairment charge is recognized. Such fair value measurements are based predominantly on Level 3 inputs.

Cost of Revenue

Cost of revenue consists primarily of expenses associated with compensation and other employee-related costs (including stock-based compensation) related to customer call centers, credit scoring fees and website network hosting and server fees.

Product Development

Product development expense consists primarily of compensation and other employee-related costs (including stock-based compensation) for personnel engaged in the design, development, testing and enhancement of technology that are not capitalized.

Litigation Settlements and Contingencies

Litigation settlements and contingencies consists of expenses related to actual or anticipated litigation settlements, in addition to legal fees incurred in connection with various patent litigation claims the Company pursues against others.

Advertising

Advertising costs are expensed in the period incurred (except for production costs which are initially capitalized and then recognized as expense when the advertisement first runs) and principally represent offline costs, including television, print and radio advertising, and online advertising costs, including fees paid to search engines and distribution partners. Advertising expense was $80.7 million and $40.8 million for the years ended December 31, 2013 and 2012, respectively, and is included in selling and marketing expense on the consolidated statements of operations.

Income Taxes

Income taxes are accounted for under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. In estimating future tax consequences, all expected future events are considered. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided on deferred tax assets if it is determined that it is more likely than not that the deferred tax asset will not be realized. Interest is recorded on potential tax contingencies as a component of income tax expense and recorded net of any applicable related income tax benefit. During 2012 and 2013, the Company reported losses from continuing operations and income from discontinued operations. As a result, the Company followed the accounting guidance prescribed in ASC 740-20-45-7, which provides an exception to the "with" and "without" approach to intraperiod tax allocation for determination of the amount of tax benefit to allocate to continuing operations in such circumstances.

In accordance with the accounting standard for uncertainty in income taxes, liabilities for uncertain tax positions are recognized based on the two-step process prescribed by the accounting standards. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount which is more than 50% likely of being realized upon ultimate settlement.

Stock-Based Compensation

The forms of stock-based awards granted to Tree.com employees are principally restricted stock units ("RSUs"), stock options and restricted stock. RSUs are awards in the form of units, denominated in a hypothetical equivalent number of shares of Tree.com common stock and with the value of each award equal to the fair value of Tree.com common stock at the date of grant. RSUs may be settled in cash, stock or both, as determined by the Compensation Committee at the time of grant. The Company does not have a history of settling these awards in cash. Each stock-based award is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. Certain restricted stock awards also include performance-based vesting, where certain performance targets set at the time of grant must be achieved before an award vests.

Tree.com recognizes as expenses non-cash compensation for all stock-based awards for which vesting is considered probable. The amount of non-cash compensation is reduced by estimated forfeitures, as the amount recorded to the consolidated statement of operations is based on awards ultimately expected to vest. The forfeiture rate is estimated at the grant date, based on historical experience and revised, if necessary, in subsequent periods if the actual forfeiture rate differs from the estimated rate.

For service-based awards, non-cash compensation is measured at fair value on the grant date and expensed ratably over the vesting term. The fair value of each stock option award is estimated using the Black-Scholes option pricing model, while the fair value of an RSU or restricted stock award is measured as the closing common stock price on the day preceding the grant date. For performance-based awards, the fair value is measured on the grant date as the fair value of the Company's common stock awarded and recognized as non-cash compensation, using a graded vesting attribution model that considers the probability of the targets being achieved.

Tax benefits resulting from tax deductions in excess of the non-cash compensation recognized in the consolidated statement of operations are reported as a component of financing cash flows. In 2012, while there were excess tax benefits from non-cash compensation, the tax benefits are not reflected in the consolidated statement of operations because of the utilization of NOLs.

Litigation Contingencies

The Company is involved in legal proceedings on an ongoing basis. If the Company believes that a loss arising from such matters is probable and can be reasonably estimated, the estimated liability is accrued in the consolidated financial statements. If only a range of estimated losses can be determined, an amount within the range is accrued that, in the Company's judgment, reflects the most likely outcome; if none of the estimates within that range is a better estimate than any other amount, the low end of the range is accrued. For those proceedings in which an unfavorable outcome is reasonably possible but not probable, an estimate of the reasonably possible loss or range of losses or a conclusion that an estimate of the reasonably possible loss or range of losses arising directly from the proceeding (i.e., monetary damages or amounts paid in judgment or settlement) are not material is disclosed. Legal expenses associated with these matters are recognized as incurred.

Accounting Estimates

Management is required to make certain estimates and assumptions during the preparation of the consolidated financial statements in accordance with U.S. generally accepted accounting principles. These estimates and assumptions impact the reported amount of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements. They also impact the reported amount of net earnings during any period. Actual results could differ from those estimates.

Significant estimates underlying the accompanying consolidated financial statements, including discontinued operations, include: loan loss obligations; the recoverability of long-lived assets, goodwill and intangible assets; the determination of income taxes payable and deferred income taxes, including related valuation allowances; restructuring reserves; contingent consideration related to business combinations; various other allowances, reserves and accruals; and assumptions related to the determination of stock-based compensation.

Certain Risks and Concentrations

Tree.com's business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud.

Financial instruments, which potentially subject us to concentration of credit risk at December 31, 2013, consist primarily of cash and cash equivalents and accounts receivable, as disclosed in the consolidated balance sheet. Cash and cash equivalents are in excess of Federal Deposit Insurance Corporation insurance limits, but are maintained with quality financial institutions of high credit. The Company generally requires certain network lenders to maintain security deposits with the Company, which in the event of non-payment, would be applied against any accounts receivable outstanding.

Due to the nature of the mortgage lending industry, interest rate increases may negatively impact future revenue from the Company's lender network.

For the year ended December 31, 2013, one network lender accounted for revenue representing 12% of total revenue and another network lender accounted for 12% of total revenue. For the year ended December 31, 2012, one network lender accounted for revenue representing 14% of total revenue and another network lender accounted for 11% of total revenue.

Lenders participating on the Company's lender network can offer their products directly to consumers through brokers, mass marketing campaigns or through other traditional methods of credit distribution. These lenders can also offer their products online, either directly to prospective borrowers, through one or more online competitors, or both. If a significant number of potential consumers are able to obtain loans from participating lenders without utilizing the Company's service, its ability to generate revenue may be limited. Because the Company does not have exclusive relationships with the lenders whose loan offerings are offered on its online marketplace, consumers may obtain offers and loans from these lenders without using its service.

The Company maintains operations solely in the United States.

Recent Accounting Pronouncements

In December 2011, the Financial Accounting Standards Board ("FASB") issued new accounting guidance that requires additional disclosures on financial instruments and derivative instruments that are either offset in accordance with existing accounting guidance or are subject to an enforceable master netting arrangement or similar agreement. The new requirements do not change the accounting guidance on netting, but rather enhance the disclosures to more clearly show the impact of netting arrangements on a company's financial position. This new accounting guidance is effective on a retrospective basis for all comparative periods presented beginning on January 1, 2013. The adoption of this guidance did not have a material impact on the consolidated financial statements.

In July 2012, the FASB issued new guidance which allows an entity to first assess qualitative factors to determine whether events and circumstances indicate that it is more likely than not that an indefinite-lived intangible asset is impaired. This assessment should be used as a basis for determining whether it is necessary to perform the quantitative impairment test. An entity would not be required to calculate the fair value of the intangible asset and perform the quantitative test unless the entity determines, based upon its qualitative assessment, that it is more likely than not that its fair value is less than its carrying value. The update expands previous guidance by providing more examples of events and circumstances that an entity should consider in determining whether it is more likely than not that the fair value of an indefinite-lived intangible asset is less than its carrying amount. The update also allows an entity the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. This update is effective for annual and interim periods beginning after September 15, 2012, with early adoption permitted. The adoption of this guidance did not have a material impact on the consolidated financial statements.

In February 2013, the FASB issued new accounting guidance that requires an entity to measure obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this guidance is fixed at the reporting date, as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance also requires an entity to disclose the nature and amount of these obligations, as well as other information about them. The new accounting guidance is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. The Company is evaluating the impact that the adoption will have on its consolidated financial statements in fiscal 2014.

In July 2013, the FASB issued guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. The new accounting guidance is effective for interim and annual reporting periods beginning after December 15, 2013, with early adoption permitted. Prospective or retrospective application is permitted. The adoption of this guidance is not expected to have a material impact on the consolidated financial statements.

CONTINGENCIES	12 Months Ended
CONTINGENCIES	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES Overview Tree.com is involved in legal proceedings on an ongoing basis. In assessing the materiality of a legal proceeding, the Company evaluates, among other factors, the amount of monetary damages claimed, as well as the potential impact of non-monetary remedies sought by plaintiffs (e.g., injunctive relief) that may require it to change its business practices in a manner that could have a material adverse impact on the business. With respect to the matters disclosed in this Note 12, unless otherwise indicated, the Company is unable to estimate the possible loss or range of losses that could potentially result from the application of such non-monetary remedies. As of December 31, 2013 and 2012, the Company has a litigation settlement accrual of $0.5 million and $0.5 million, respectively. The litigation settlement accrual relates to litigation matters that were either settled or a firm offer for settlement was extended, thereby establishing an accrual amount that is both probable and reasonably estimable. Specific Matters Intellectual Property Litigation Zillow LendingTree v. Zillow, Inc., et al. Civil Action No. 3:10-cv-439. On September 8, 2010, the Company filed an action for patent infringement in the US District Court for the Western District of North Carolina against Zillow, Inc., Nextag, Inc., Quinstreet, Inc., Quinstreet Media, Inc. and Adchemy, Inc. The complaint was amended to include Leadpoint, Inc. d/b/a Securerights on September 24, 2010. The complaint alleges that each of the defendants infringe one or both of the Company's patents—U.S. Patent No. 6,385,594, entitled "Method and Computer Network for Co-Ordinating a Loan over the Internet," and U.S. Patent No. 6,611,816, entitled "Method and Computer Network for Co-Ordinating a Loan over the Internet." Collectively, the asserted patents cover computer hardware and software used in facilitating business between computer users and multiple lenders on the internet. The defendants in this action asserted various counterclaims against the Company, including the assertion by certain of the defendants of counterclaims alleging illegal monopolization via our maintenance of the asserted patents. In July 2011, the Company reached a settlement agreement with Leadpoint, Inc., pursuant to which all claims against Leadpoint, Inc. and all counter-claims against the Company by Leadpoint, Inc. were dismissed. In November 2012, the Company reached a settlement agreement with Quinstreet, Inc. and Quinstreet Media, Inc. (collectively, the "Quinstreet Parties"), pursuant to which all claims against the Quinstreet Parties and all counterclaims against the Company by the Quinstreet Parties were dismissed. This matter went to trial beginning in February 2014, and on March 12, 2014, the jury returned a verdict. The jury found that the defendants Zillow, Inc., Adchemy, Inc., and NexTag, Inc. did not infringe the two patents referenced above and determined that those patents are invalid due to inventorship defects. The jury found in the Company’s favor on the defendants' counterclaims alleging inequitable conduct and antitrust violations. As of March 13, 2014, a formal judgment had not yet been entered in the case and certain issues not before the jury remain to be resolved. The Company believes it have strong grounds for appeal; however, the Company has not yet determined what actions it will take with respect to the verdict or the findings of patent invalidity. The verdict will not impact the Company’s ability to offer its current suite of products and services, and the Company does not expect the verdict to affect its business prospects. Internet Patents Corp. Internet Patents Corporation f/k/a InsWeb v. Tree.com, Inc., No. C-12-6505 (U.S. Dist. Ct., N.D. Cal.). In December 2012, the plaintiff filed a patent infringement lawsuit against the Company seeking a judgment that it had infringed a patent held by the plaintiff. Process was formally served with respect to this matter in April 2013. The plaintiff sought injunctive relief, damages, costs, expenses, pre- and post-judgment interest, punitive damages and attorneys' fees. The plaintiff alleged that the Company infringes U.S. Patent No. 7,707,505, entitled "Dynamic Tabs for a Graphical User Interface". On October 25, 2013, the court dismissed the suit based on the finding that the plaintiff's claims failed as a matter of law because the asserted patent is invalid for lack of patent-eligible subject matter. The plaintiff filed a notice of appeal on November 7, 2013. The Company believes the plaintiff's allegations lack merit and intends to defend against this action vigorously. Money Suite The Money Suite Company v. LendingTree, LLC, No. 1:13-ev-986 (U.S. Dist. Ct, D Del.). In June 2013, the plaintiff filed a patent infringement lawsuit against LendingTree, LLC ("LendingTree") seeking a judgment that it infringed a patent held by plaintiff. The plaintiff alleges that LendingTree infringes U.S. Patent No. 6,684,189 for "an apparatus and method using front end network gateways and search criteria for efficient quoting at a remote location". The plaintiff seeks damages (including pre- and post- judgment interest thereon), costs and attorneys' fees. In December 2013, the court stayed this case pending review of the patent by the United States Patent and Trademark Office. The Company believes the plaintiff's allegations lack merit and intends to defend against this action vigorously. Other Litigation Boschma Boschma v. Home Loan Center, Inc., No. SACV7-613 (U.S. Dist. Ct., C.D. Cal.). On May 25, 2007, the plaintiffs filed this putative class action against Home Loan Center, Inc. ("HLC") in the U.S. District Court for the Central District of California. The plaintiffs allege that HLC sold them an option "ARM" (adjustable-rate mortgage) loan but failed to disclose in a clear and conspicuous manner, among other things, that the interest rate was not fixed, that negative amortization could occur and that the loan had a prepayment penalty. Based upon these factual allegations, the plaintiffs asserted violations of the federal Truth in Lending Act, violations of the Unfair Competition Law, breach of contract, and breach of the covenant of good faith and fair dealing. The plaintiffs purport to represent a class of all individuals who between June 1, 2003 and May 31, 2007 obtained an option ARM loan through HLC on their primary residence located in California, and seek rescission, damages, attorneys' fees and injunctive relief. The plaintiffs have not yet filed a motion for class certification, but have filed a total of eight complaints in connection with this lawsuit. Each of the first seven complaints has been dismissed by the federal and state courts. The plaintiffs filed the eighth complaint (a "Second Amended Complaint") in Orange County (California) Superior Court on March 4, 2010 alleging only the fraud and Unfair Competition Law claims. As with each of the seven previous versions of plaintiffs' complaint, the Second Amended Complaint was dismissed in April 2010. The plaintiffs appealed the dismissal and on August 10, 2011, the appellate court reversed the trial court's dismissal and directed the trial court to overrule the demurrer. The case was remanded to superior court. During 2013, the parties agreed to a $450,000 settlement, which was approved in 2013. A nominal payment into the settlement fund was made in late 2013. The Company expects administration of the settlement to be completed by the third quarter of 2014. A provision for the remaining $435,000 is included in current liabilities of discontinued operations at December 31, 2013. The impact of the settlement was not material. Mortgage Store, Inc. Mortgage Store, Inc. v. LendingTree Loans d/b/a Home Loan Center, Inc., No. 6CC250 (Cal. Super. Ct., Orange Cty.). On November 30, 2006, The Mortgage Store, Inc. and Castleview Home Loans, Inc. filed this putative class action against HLC in the California Superior Court for Orange County. The plaintiffs, two former network lenders, alleged that HLC interfered with LendingTree's contracts with network lenders by taking referrals from LendingTree without adequately disclosing the relationship between them and that HLC charged the plaintiffs higher rates and fees than they otherwise would have been charged. Based upon these factual allegations, the plaintiffs assert claims for intentional interference with contractual relations, intentional interference with prospective economic advantage, and violation of the California Unfair Competition Law and California Business and Professions Code §17500. The plaintiffs purport to represent all network lenders from December 14, 2004 to date, and seek damages, restitution, attorneys' fees and punitive damages. The plaintiffs' motion for class certification was granted April 29, 2010. On October 17, 2011, the court granted HLC's motion for summary judgment. Judgment was entered in favor of HLC on April 9, 2012. On June 15, 2012, the plaintiffs filed a Notice of Appeal. The plaintiffs filed their opening appellate brief on December 17, 2012. The Company filed its opposition to the plaintiffs' appellate brief in April 2013. Oral arguments were heard on this matter on September 25, 2013. On December 11, 2013, the Court of Appeal affirmed the grant of summary judgment in favor of HLC and the time for plaintiffs to further appeal such decision has expired. Dijkstra Lijkel Dijkstra v. Harry Carenbauer, Home Loan Center, Inc. et al., No. 5:11-cv-152-JPB (U.S. Dist. Ct., N.D.WV). On November 7, 2008, the plaintiffs filed this putative class action in Circuit Court of Ohio County, West Virginia against Harry Carenbauer, HLC, HLC Escrow, Inc. et al. The complaint alleges that HLC engaged in the unauthorized practice of law in West Virginia by permitting persons who were neither admitted to the practice of law in West Virginia nor under the direct supervision of a lawyer admitted to the practice of law in West Virginia to close mortgage loans. The plaintiffs assert claims for declaratory judgment, contempt, injunctive relief, conversion, unjust enrichment, breach of fiduciary duty, intentional misrepresentation or fraud, negligent misrepresentation, violation of the West Virginia Consumer Credit and Protection Act ("CCPA"), violation of the West Virginia Lender, Broker & Services Act, civil conspiracy, outrage and negligence. The claims against all defendants other than Mr. Carenbauer, HLC and HLC Escrow, Inc. have been dismissed. The case was removed to federal court in October 2011. On January 3, 2013, the court granted a conditional class certification only with respect to the declaratory judgment, contempt, unjust enrichment and CCPA claims. The conditional class includes consumers with mortgage loans in effect any time after November 8, 2007 who obtained such loans through HLC, and whose loans were closed by persons not admitted to the practice of law in West Virginia or by persons not under the direct supervision of a lawyer admitted to the practice of law in West Virginia. On February 26, 2014, the court granted and denied certain of each party's motions for summary judgment. With respect to the Class Claims, the court granted plaintiff's motions for summary judgment with respect to declaratory judgment, unjust enrichment and violation of the CCPA. The court granted HLC's motion for summary judgment with respect to contempt. In addition, the court denied HLC's motion to decertify the class. With respect to the claims applicable to the named plaintiff only (the "Individual Claims"), HLC's motions for summary judgment were granted with respect to conversion, breach of fiduciary duty, intentional misrepresentation, negligent misrepresentation and outrage. HLC and the plaintiff have reached a tentative settlement agreement with respect to the remaining Individual Claims. The trial for the Class Claims has not yet been scheduled by the court. The Company believes that the plaintiffs' allegations lack merit and intends to defend against this action vigorously. The range of possible loss is estimated to be between $0.6 million and $1.95 million, of which some or all may be covered by insurance. A reserve of $0.6 million and a corresponding insurance recoverable of $0.5 million have been established for this matter in the consolidated balance sheet as of December 31, 2013. Massachusetts Division of Banks On February 11, 2011, the Massachusetts Division of Banks (the "Division") delivered a Report of Examination/Inspection to LendingTree, which identified various alleged violations of Massachusetts and federal laws, including the alleged insufficient delivery by LendingTree of various disclosures to its customers. On October 14, 2011, the Division provided a proposed Consent Agreement and Order to settle the Division's allegations, which the Division had shared with other state mortgage lending regulators. Thirty-four of such state mortgage lending regulators (the "Joining Regulators") indicated that if LendingTree would enter into the Consent Agreement and Order, they would agree not to pursue any analogous allegations that they otherwise might assert. As of March 14, 2014, none of the Joining Regulators have asserted any such allegations. The proposed Consent Agreement and Order calls for a fine to be allocated among the Division and the Joining Regulators and for LendingTree to adopt various new procedures and practices. The Company has commenced negotiations toward an acceptable Consent Agreement and Order. It does not believe its mortgage exchange business violated any federal or state mortgage lending laws; nor does it believe that any past operations of the mortgage business have resulted in a material violation of any such laws. Should the Division or any Joining Regulator bring any actions relating to the matters alleged in the February 2011 Report of Examination/Inspection, the Company intends to defend against such actions vigorously. The range of possible loss is estimated to be between $0.5 million and $6.5 million, and a reserve of $0.5 million has been established for this matter in the consolidated balance sheet as of December 31, 2013.

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2013
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS On November 7, 2012, the audit committee, compensation committee and board of directors approved an early redemption of 2,097.67 outstanding shares of Series A Redeemable Preferred Stock of the Company's wholly-owned subsidiary LendingTree Holdings Corp. owned by the Chairman and CEO, including all accrued dividends, for $3.3 million in cash. The redemption closed on November 30, 2012. The redemption value of the preferred stock was determined in part based on a valuation of the discounted remaining dividend stream through the mandatory redemption date of August 20, 2013. During 2013, the Company made a contribution of $0.4 million to an educational trust. The Company's Chairman and CEO is the trustee. However, he will not receive compensation as trustee and neither he nor any of his family members are entitled to distributions from the trust.

BENEFIT PLANS	12 Months Ended
BENEFIT PLANS	Dec. 31, 2013
Defined Contribution Pension and Other Postretirement Plans Disclosure [Abstract]
BENEFIT PLANS	BENEFIT PLANS The Company operates a retirement savings plan for its employees in the United States that is qualified under Section 401(k) of the Internal Revenue Code. Employees are eligible to enroll in the plan upon date of hire. Participating employees may contribute up to 50% of their pre-tax earnings, but not more than statutory limits (generally $17,500 for 2013 and $17,000 for 2012). The company match contribution is fifty cents for each dollar a participant contributes to the plan, with a maximum contribution of 6% of a participant's eligible earnings. Matching contributions are invested in the same manner as each participant's voluntary contributions in the investment options provided under the plan. Tree.com stock is not included in the available investment options or the plan assets. Funds contributed to the plan vest according to the participant's years of service, with less than three years of service vesting at 0%, and three years or more of service vesting at 100%. Matching contributions were approximately $0.2 million and $0.3 million for the years ended December 31, 2013 and 2012, respectively.

ORGANIZATION (Details) (USD $)					1 Months Ended	12 Months Ended
ORGANIZATION (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013 Cash in escrow for sale of LTL	Dec. 31, 2012 Cash in escrow for sale of LTL	Sep. 30, 2011 RealEstate.com Internet domain names and trademarks	Dec. 31, 2013 Lending Tree Loans Discover Bank	Feb. 07, 2012 Lending Tree Loans Discover Bank	Dec. 31, 2013 Lending Tree Loans Discover Bank Cash in escrow for sale of LTL
DISCONTINUED OPERATIONS
Proceeds from sale of assets					$ 8,300,000
Gain on sale of internet domain names and trademarks					7,800,000
Amount of proceeds from the sale							55,900,000
Amount received from sale of assets prior to closing							8,000,000
Amount received from sale of assets on the closing							37,900,000
Amount received from sale of assets on the first anniversary of the closing							10,000,000
Restricted cash and cash equivalents	$ 26,017,000	$ 29,414,000	$ 18,117,000	$ 17,077,000		$ 21,200,000		$ 18,100,000
Period for which marketing related services are to be provided						17 months

ORGANIZATION (Details 2) (USD $) In Millions, except Per Share data, unless otherwise specified	0 Months Ended
	Dec. 26, 2012	Dec. 31, 2012
Common Stock Special Dividend Per Share Paid	$ 1.00
Chairman and CEO \| Errors Related to Release of Awards
Common stock special dividend overpaid	$ 0.4
Over Accrual of Dividend for Unvested Shares		$ 0.2

ORGANIZATION (Details 3) (USD $)	12 Months Ended
ORGANIZATION (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Weighted average basic shares outstanding	11,035,000	10,695,000
Weighted average diluted shares outstanding	11,035,000	10,695,000
Net loss per share from continuing operations:
Basic (in dollars per share)	$ (0.06)	$ (0.21)
Diluted (in dollars per share)	$ (0.06)	$ (0.21)
Net income per share from discontinuing operations:
Basic (in dollars per share)	$ 0.42	$ 4.57
Diluted (in dollars per share)	$ 0.42	$ 4.57
Net income per share attributable to common shareholders:
Basic (in dollars per share)	$ 0.36	$ 4.36
Diluted (in dollars per share)	$ 0.36	$ 4.36
Effect on Balance Sheet
Common stock, issued shares	12,619,835	12,195,209	11,826,257
Common stock, outstanding shares	11,250,903	11,006,730	10,702,996
Errors Related to Release of Awards \| Scenario, Previously Reported
Weighted average basic shares outstanding		11,313,000
Weighted average diluted shares outstanding		11,313,000
Net loss per share from continuing operations:
Basic (in dollars per share)		$ (0.20)
Diluted (in dollars per share)		$ (0.20)
Net income per share from discontinuing operations:
Basic (in dollars per share)		$ 4.32
Diluted (in dollars per share)		$ 4.32
Net income per share attributable to common shareholders:
Basic (in dollars per share)		$ 4.12
Diluted (in dollars per share)		$ 4.12
Effect on Balance Sheet
Common stock, issued shares		12,625,678	12,169,226
Common stock, outstanding shares		11,437,199	11,045,965
Errors Related to Release of Awards \| Restatement Adjustment
Weighted average basic shares outstanding		(618,000)
Weighted average diluted shares outstanding		(618,000)
Net loss per share from continuing operations:
Basic (in dollars per share)		$ (0.01)
Diluted (in dollars per share)		$ (0.01)
Net income per share from discontinuing operations:
Basic (in dollars per share)		$ 0.25
Diluted (in dollars per share)		$ 0.25
Net income per share attributable to common shareholders:
Basic (in dollars per share)		$ 0.24
Diluted (in dollars per share)		$ 0.24
Effect on Balance Sheet
Common stock, issued shares		(430,469)	(342,969)
Common stock, outstanding shares		(430,469)	(342,969)

SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $) In Millions, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 segment	Dec. 31, 2012
Revenue Recognition
Closed Loan Fee Revenue	$ 0.1	$ 0.6
Revenue from marketing-related services	0.6	1.9
Accounts Receivable
Write off of accounts receivable	$ 0.3
Segment Reporting
Number of Operating Segments	4

SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Goodwill and Indefinite-Lived Intangible Assets
Goodwill and indefinite-lived intangible asset impairments	$ 0
Advertising
Advertising expense	$ 80,700,000	$ 40,800,000
Computer equipment and capitalized software \| Minimum
Property and Equipment
Depreciation period	1 year
Computer equipment and capitalized software \| Maximum
Property and Equipment
Depreciation period	5 years
Furniture and other equipment \| Minimum
Property and Equipment
Depreciation period	3 years
Furniture and other equipment \| Maximum
Property and Equipment
Depreciation period	7 years
Software development \| Minimum
Property and Equipment
Depreciation period	1 year
Software development \| Maximum
Property and Equipment
Depreciation period	3 years

SIGNIFICANT ACCOUNTING POLICIES (Details 3) (Revenues, Customer concentration)	12 Months Ended
	Dec. 31, 2013 customer	Dec. 31, 2012 customer
Certain Risks and Concentrations
Number of major customers	2	2
Customer one
Certain Risks and Concentrations
Concentration risk (as a percent)	12.00%	14.00%
Customer two
Certain Risks and Concentrations
Concentration risk (as a percent)	12.00%	11.00%

RESTRICTED CASH (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	$ 26,017	$ 29,414
Cash in escrow for surety bonds
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	2,453	6,500
Cash in escrow for corporate purchasing card program
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	400	800
Cash in escrow for sale of LTL
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	18,117	17,077
Cash in escrow for earnout related to an acquisition
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	1,956	1,956
Cash restricted for loan loss obligations
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	3,051	3,051
Other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash and cash equivalents	$ 40	$ 30

STOCK-BASED COMPENSATION (Details) (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2013 plan	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of active plans	1
Number of shares authorized	3,350,000
Term of plan	10 years
Non-cash compensation expense related to equity awards
Non-cash stock-based compensation expense before income taxes	$ 5,627	$ 4,587
Income tax benefit	(2,223)	(1,812)
Total non-cash compensation expense after income taxes	3,404	2,775
Cost of revenue
Non-cash compensation expense related to equity awards
Non-cash stock-based compensation expense before income taxes	13	6
Selling and marketing expense
Non-cash compensation expense related to equity awards
Non-cash stock-based compensation expense before income taxes	931	750
General and administrative expense
Non-cash compensation expense related to equity awards
Non-cash stock-based compensation expense before income taxes	3,841	3,205
Product development
Non-cash compensation expense related to equity awards
Non-cash stock-based compensation expense before income taxes	$ 842	$ 626

STOCK-BASED COMPENSATION (Details 2) (USD $)	12 Months Ended
STOCK-BASED COMPENSATION (Details 2) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Aggregate Intrinsic Value
Share price	$ 32.84
Weighted average assumptions
Fair Value of Options Vested	$ 3,200,000	$ 300,000
Stock options
Unrecognized compensation cost
Unrecognized compensation cost	200,000
Weighted-average period for recognition of unrecognized compensation cost	1 year
Number of Options
Outstanding at the beginning of the period (in shares)	1,072,503
Granted (in shares)	0
Exercised (in shares)	(31,642)
Forfeited (in shares)	0
Expired (in shares)	(1,862)
Outstanding at the end of the period (in shares)	1,038,999	1,072,503
Options exercisable at the end of the period (in shares)	887,707
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$ 8.97
Granted (in dollars per share)	$ 0.00
Exercised (in dollars per share)	$ 8.38
Forfeited (in dollars per share)	$ 0
Expired (in dollars per share)	$ 11.53
Outstanding at the end of the period (in dollars per share)	$ 8.98	$ 8.97
Options exercisable at the end of the period (in dollars per share)	$ 9.34
Weighted Average Remaining Contractual Term
Outstanding at the end of the period	4 years 9 months 7 days
Options exercisable at the end of the period	4 years 2 months 27 days
Aggregate Intrinsic Value
Outstanding at the end of the period	24,788,000
Options exercisable at the end of the period	20,865,000
Intrinsic value of stock options exercised	400,000	300,000
Cash received from stock option exercised	300,000	700,000
Actual tax benefit realized	200,000	100,000
Weighted average assumptions
Expected term		7 years
Dividend yield (as a percent)		0.00%
Volatility factor (as a percent)		45.00%
Risk-free interest rate (as a percent)		2.00%
Expected dividend payment		0
Stock options \| Chairman and CEO
Aggregate Intrinsic Value
Weighted average fair value (in dollars per share)		$ 3.63
Vesting period		3 years
RSUs
Unrecognized compensation cost
Unrecognized compensation cost	5,600,000
Weighted-average period for recognition of unrecognized compensation cost	1 year 10 months 27 days
Restricted stock
Unrecognized compensation cost
Unrecognized compensation cost	2,300,000
Weighted-average period for recognition of unrecognized compensation cost	2 years 7 months 6 days
Restricted Stock Market Condition
Unrecognized compensation cost
Unrecognized compensation cost	$ 100,000
Weighted-average period for recognition of unrecognized compensation cost	1 month 6 days

STOCK-BASED COMPENSATION (Details 3) (USD $)	12 Months Ended
STOCK-BASED COMPENSATION (Details 3) (USD $)	Dec. 31, 2013
Stock options outstanding and exercisable by range of exercise prices
Options Outstanding (in shares)	1,038,999
Options Outstanding - Weighted Average Remaining Contractual Term	4 years 9 months 7 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 8.98
Options Exercisable at the end of the period (in shares)	887,707
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 9.34
$0.01 to $4.99
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 0.01
Exercise price, high end of the range (in dollars per share)	$ 4.99
Options Outstanding (in shares)	164
Options Outstanding - Weighted Average Remaining Contractual Term	2 months 16 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 2.61
Options Exercisable at the end of the period (in shares)	164
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 2.61
$5.00 to $7.45
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 5.00
Exercise price, high end of the range (in dollars per share)	$ 7.45
Options Outstanding (in shares)	304,183
Options Outstanding - Weighted Average Remaining Contractual Term	7 years 8 months 16 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 6.65
Options Exercisable at the end of the period (in shares)	152,891
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 6.39
$7.46 to $9.99
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 7.46
Exercise price, high end of the range (in dollars per share)	$ 9.99
Options Outstanding (in shares)	601,783
Options Outstanding - Weighted Average Remaining Contractual Term	4 years 7 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 8.46
Options Exercisable at the end of the period (in shares)	601,783
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 8.46
$10.00 to $14.99
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 10.00
Exercise price, high end of the range (in dollars per share)	$ 14.99
Options Outstanding (in shares)	6,081
Options Outstanding - Weighted Average Remaining Contractual Term	8 months 27 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 12.24
Options Exercisable at the end of the period (in shares)	6,081
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 12.24
$15.00 to $19.99
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 15.00
Exercise price, high end of the range (in dollars per share)	$ 19.99
Options Outstanding (in shares)	80,125
Options Outstanding - Weighted Average Remaining Contractual Term	1 year 5 months 5 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 15.00
Options Exercisable at the end of the period (in shares)	80,125
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 15.00
$20.00 to $20.19
Stock options outstanding and exercisable by range of exercise prices
Exercise price, low end of the range (in dollars per share)	$ 20.00
Exercise price, high end of the range (in dollars per share)	$ 20.19
Options Outstanding (in shares)	46,663
Options Outstanding - Weighted Average Remaining Contractual Term	1 year 5 months 5 days
Options Outstanding - Weighted Average Exercise Price (in dollars per share)	$ 20.19
Options Exercisable at the end of the period (in shares)	46,663
Options Exercisable - Weighted Average Exercise Price (in dollars per share)	$ 20.19

GOODWILL AND INTANGIBLE ASSETS (Details) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Balance of goodwill and intangible assets, net
Goodwill	$ 486,720	$ 486,720
Accumulated impairment losses	(483,088)	(483,088)
Net goodwill	3,632	3,632
Intangible assets with indefinite lives	10,142	10,142
Intangible assets with definite lives, net	542	689
Total intangible assets, net	$ 10,684	$ 10,831

GOODWILL AND INTANGIBLE ASSETS (Details 2) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Intangible assets with definite lives
Cost	$ 33,629	$ 33,629
Accumulated Amortization	(33,087)	(32,940)
Net	542	689
Purchase agreements
Intangible assets with definite lives
Cost	236	236
Accumulated Amortization	(212)	(165)
Net	24	71
Purchase agreements \| Weighted Average
Intangible assets with definite lives
Weighted Average Amortization Life	5 years	5 years
Technology
Intangible assets with definite lives
Cost	25,194	25,194
Accumulated Amortization	(25,194)	(25,158)
Net	0	36
Technology \| Weighted Average
Intangible assets with definite lives
Weighted Average Amortization Life	3 years	3 years
Customer lists
Intangible assets with definite lives
Cost	6,682	6,682
Accumulated Amortization	(6,166)	(6,106)
Net	516	576
Customer lists \| Weighted Average
Intangible assets with definite lives
Weighted Average Amortization Life	4 years 2 months 12 days	4 years 2 months 12 days
Other
Intangible assets with definite lives
Cost	1,517	1,517
Accumulated Amortization	(1,515)	(1,511)
Net	$ 2	$ 6
Other \| Weighted Average
Intangible assets with definite lives
Weighted Average Amortization Life	2 years 6 months	2 years 6 months

GOODWILL AND INTANGIBLE ASSETS (Details 3) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Amortization of intangible assets with definite lives computed on a straight-line basis
Year ending December 31, 2014	$ 86
Year ending December 31, 2015	60
Year ending December 31, 2016	60
Year ending December 31, 2017	60
Year ending December 31, 2018	60
Thereafter	216
Net	$ 542	$ 689

GOODWILL AND INTANGIBLE ASSETS (Details 4) (USD $)	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details 4) (USD $)	Dec. 31, 2013 segment
Goodwill and Intangible Assets Disclosure [Abstract]
Number of reporting units	1
Impairment losses	$ 0
Impairment charges related to trade names and trademarks	$ 0

PROPERTY AND EQUIPMENT (Details) (USD $)	12 Months Ended
PROPERTY AND EQUIPMENT (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
PROPERTY AND EQUIPMENT
Property and equipment, gross	$ 23,352,000	$ 29,449,000
Accumulated depreciation	(18,008,000)	(23,294,000)
Total property and equipment, net	5,344,000	6,155,000
Unamortized capitalized software development costs	4,300,000	4,800,000
Capitalized software development amortization expense	3,000,000	3,100,000
Computer equipment and capitalized software
PROPERTY AND EQUIPMENT
Property and equipment, gross	18,130,000	25,592,000
Leasehold improvements
PROPERTY AND EQUIPMENT
Property and equipment, gross	2,096,000	2,055,000
Furniture and other equipment
PROPERTY AND EQUIPMENT
Property and equipment, gross	981,000	1,302,000
Projects in progress
PROPERTY AND EQUIPMENT
Property and equipment, gross	$ 2,145,000	$ 500,000

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accrued expenses and other current liabilities
Litigation accruals	$ 500,000	$ 535,000
Accrued advertising expense	8,837,000	6,638,000
Accrued compensation and benefits	3,378,000	2,603,000
Accrued professional fees	1,806,000	1,399,000
Accrued restructuring costs	284,000	364,000
Customer deposits and escrows	4,279,000	2,101,000
Deferred rent	245,000	217,000
Other	3,936,000	6,103,000
Total accrued expenses and other current liabilities	23,265,000	19,960,000
Accrued restructuring liabilities classified in other long term liabilities	$ 200,000	$ 500,000

EARNINGS PER SHARE (Details) (USD $)	0 Months Ended			12 Months Ended
EARNINGS PER SHARE (Details) (USD $)	Dec. 26, 2012	Dec. 06, 2012	Jan. 11, 2010	Dec. 31, 2013	Dec. 31, 2012
Basic (in shares)				11,035,000	10,695,000
Effect of stock options (in shares)				0	0
Effect of dilutive share awards (in shares)				0	0
Weighted average diluted shares outstanding (in shares)				11,035,000	10,695,000
Additional disclosure
Anti-dilutive securities excluded from calculation of diluted earnings per share				700,000	600,000
Common stock repurchases
Value of common stock authorized to be repurchased			$ 10,000,000
Number of shares repurchased				180,453	65,218
Aggregate consideration for shares repurchased				3,321,000	880,000
Remaining authorized repurchase amount				800,000
Special Dividend
Special cash dividend (in dollars per share)		$ 1.00
Special cash dividend resulting into reduction of additional paid in capital	11,600,000
Chairman and CEO \| Errors Related to Release of Awards
Special Dividend
Common stock special dividend overpaid	$ 400,000

INCOME TAXES (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Current income tax benefit:
Federal	$ (425)	$ (1,358)
State	(92)	(33)
Current income tax benefit	(517)	(1,391)
Deferred income tax provision (benefit):
Federal	63	147
State	1	(239)
Deferred income tax provision (benefit)	64	(92)
Income tax benefit	$ (453)	$ (1,483)

INCOME TAXES (Details 2) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of income tax provision to amounts computed by statutory federal income tax rate to loss from continuing operations before income taxes
Income tax benefit at the federal statutory rate of 35%	$ (394)	$ (1,306)
State income taxes, net of effect of federal tax benefit	(60)	(177)
Other, net	1	0
Income tax benefit	$ (453)	$ (1,483)
Federal Statutory Income Tax Rate (as a percent)	35.00%	35.00%

INCOME TAXES INCOME TAXES (Details 3) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Deferred tax assets:
Provision for accrued expenses	$ 13,009,000	$ 11,681,000
Net operating loss carryforwards	26,365,000	28,404,000
Non-cash compensations expense	2,753,000	2,285,000
Goodwill	1,825,000	1,829,000
Intangible and other assets	49,000	811,000
Other	1,125,000	5,442,000
Total gross deferred tax assets	45,126,000	50,452,000
Less valuation allowance	(49,674,000)	(54,961,000)
Total deferred tax assets, net of the valuation allowance	(4,548,000)	(4,509,000)
Deferred tax liabilities:
Other	(194,000)	(169,000)
Total gross deferred tax liabilities	(194,000)	(169,000)
Net deferred taxes	(4,742,000)	(4,678,000)
Windfall tax benefits	8,000,000
Federal
Deferred tax liabilities:
Operating Loss Carryforwards	30,100,000	24,200,000
State
Deferred tax liabilities:
Operating Loss Carryforwards	$ 300,700,000

INCOME TAXES (Details 4) (USD $) In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Deferred income taxes presented in consolidated balance sheets
Deferred tax assets	$ 107	$ 16
Deferred tax liabilities	(4,849)	(4,694)
Net deferred taxes	$ (4,742)	$ (4,678)

INCOME TAXES INCOME TAXES (Details 5) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Reconciliation of unrecognized tax benefits, excluding interest
Balance, beginning of the period	$ 0	$ 3
Additions based on tax positions of prior years	36	0
Lapse of statute of limitations	0	(3)
Balance, end of the period	$ 36	$ 0

INCOME TAXES (Details 6) (USD $)	12 Months Ended
INCOME TAXES (Details 6) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Valuation Allowance
Decrease in valuation allowance	$ 5,300,000
Valuation allowance	49,674,000	54,961,000
Interest on unrecognized tax benefits
Unrecognized tax benefit including interest	$ 40,000	$ 0

SUPPLEMENTAL CASH FLOW INFORMATION (Details) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash paid during the period for:
Interest	$ 19	$ 1,308
Income tax payments	654	1,238
Income tax refunds	$ (4)	$ (25)

COMMITMENTS (Details) (USD $)	12 Months Ended
COMMITMENTS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Future minimum payments under operating lease
2014	$ 1,809,000
2015	1,003,000
Total	2,812,000
Future minimum sublease rental income	400,000
Operating Leases, Rent Expense, Net	1,300,000	1,100,000
Rentals to be received in future non-cancelable subleases	$ 18,000	$ 42,000

COMMITMENTS (Details 2) (Surety bond, USD $) In Thousands, unless otherwise specified	Dec. 31, 2013
Surety bond
Commitment
Total Amounts Committed	$ 4,458
Less Than 1 year	4,458
1-3 years	0
3-5 years	0
More Than 5 years	$ 0

CONTINGENCIES (Details) (USD $)			0 Months Ended				0 Months Ended			12 Months Ended
CONTINGENCIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	May 25, 2007 Violation of various laws and breach of contracts and covenants complaint	Nov. 30, 2006 Intentional interference with contractual relations and prospective economic advantage and violation of various laws plaintiff	Oct. 14, 2011 Massachusetts Division of Banks regulator	Dec. 31, 2013 Massachusetts Division of Banks	Mar. 14, 2014 Massachusetts Division of Banks Subsequent event regulator	Sep. 08, 2010 Lending Tree v. Zillow, Inc. patent	Mar. 12, 2014 Subsequent event patent	Dec. 31, 2013 Boschma v. Home Loan Center, Inc.	Dec. 31, 2013 Lijkel Dijkstra v. Harry Carenbauer, Home Loan Center, Inc
Contingencies
Litigation accruals	$ 500,000	$ 535,000
Number of patents infringed								1
Number of patents found not infringed upon									2
Number of total complaints filed			8
Number of complaints dismissed by federal and state courts			7
Litigation settlement										450,000
Range of possible loss, minimum						500,000.0					600,000
Range of possible loss, maximum						6,500,000.0					1,950,000
Amount of reserve for contingencies						500,000				435,000	600,000
Insurance recoverable											$ 500,000
Number of former network lenders				2
Number of Joining Regulators					34		0