Yelp (YELP) 10-Q 6 Aug 21 2021 Q2 Quarterly report Financial data

Cover page

Cover page - shares	6 Months Ended
	Jun. 30, 2021	Aug. 03, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	001-35444
Entity Registrant Name	YELP INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-1854266
Entity Address, Address Line One	140 New Montgomery Street, 9th Floor
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94105
City Area Code	(415)
Local Phone Number	908-3801
Title of 12(b) Security	Common Stock, par value $0.000001 per share
Trading Symbol	YELP
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		73,564,964
Amendment Flag	false
Entity Central Index Key	0001345016
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 558,227	$ 595,875
Accounts receivable (net of allowance for doubtful accounts of $9,289 and $11,559 at June 30, 2021 and December 31, 2020, respectively)	101,542	88,400
Prepaid expenses and other current assets	29,413	28,450
Total current assets	689,182	712,725
Property, equipment and software, net	92,627	101,718
Operating lease right-of-use assets	143,617	168,209
Goodwill	107,630	109,261
Intangibles, net	12,095	13,521
Restricted cash	1,027	665
Other non-current assets	59,066	48,848
Total assets	1,105,244	1,154,947
Current liabilities:
Accounts payable and accrued liabilities	106,190	87,760
Operating lease liabilities — current	47,858	51,161
Deferred revenue	5,175	4,109
Total current liabilities	159,223	143,030
Operating lease liabilities — long-term	134,448	148,935
Other long-term liabilities	8,109	8,448
Total liabilities	301,780	300,413
Commitments and contingencies (Note 12)
Stockholders' equity:
Common stock, $0.000001 par value — 200,000,000 shares authorized, 74,589,907 shares issued and 74,486,037 shares outstanding at June 30, 2021, and 75,371,368 shares issued and 75,272,350 shares outstanding at December 31, 2020	0	0
Additional paid-in capital	1,464,490	1,398,248
Treasury stock	(4,250)	(2,964)
Accumulated other comprehensive loss	(8,378)	(6,807)
Accumulated deficit	(648,398)	(533,943)
Total stockholders' equity	803,464	854,534
Total liabilities and stockholders' equity	$ 1,105,244	$ 1,154,947

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Allowance for credit loss	$ 9,289	$ 11,559	$ 11,707	$ 7,686
Common stock, par value (in USD per share)	$ 0.000001	$ 0.000001
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	74,589,907	75,371,368
Common stock, shares outstanding (in shares)	74,486,037	75,272,350

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Net revenue	$ 257,188	$ 169,030	$ 489,284	$ 418,931
Costs and expenses:
Cost of revenue (exclusive of depreciation and amortization shown separately below)	17,993	11,825	32,867	28,672
Sales and marketing	113,641	96,289	226,550	233,586
Product development	68,695	53,969	136,687	121,082
General and administrative	45,095	26,402	76,956	69,938
Depreciation and amortization	12,833	12,582	25,916	24,940
Restructuring	12	3,312	32	3,312
Total costs and expenses	258,269	204,379	499,008	481,530
Loss from operations	(1,081)	(35,349)	(9,724)	(62,599)
Other income, net	542	495	1,247	2,878
Loss before income taxes	(539)	(34,854)	(8,477)	(59,721)
Benefit from income taxes	(4,751)	(10,864)	(6,893)	(20,228)
Net income (loss) attributable to common stockholders	$ 4,212	$ (23,990)	$ (1,584)	$ (39,493)
Net income (loss) per share attributable to common stockholders
Basic (in USD per share)	$ 0.06	$ (0.33)	$ (0.02)	$ (0.55)
Diluted (in USD per share)	$ 0.05	$ (0.33)	$ (0.02)	$ (0.55)
Weighted-average shares used to compute net income (loss) per share attributable to common stockholders
Basic (in shares)	74,807	72,413	75,025	71,980
Diluted (in shares)	78,983	72,413	75,025	71,980

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 4,212	$ (23,990)	$ (1,584)	$ (39,493)
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax	1,181	1,018	(1,571)	(86)
Other comprehensive income (loss)	1,181	1,018	(1,571)	(86)
Comprehensive income (loss)	$ 5,393	$ (22,972)	$ (3,155)	$ (39,579)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-In Capital	Treasury Stock	Accumulated Other Comprehensive Loss	Accumulated Deficit	Accumulated DeficitCumulative Effect, Period of Adoption, Adjustment
Balance (in shares) at Dec. 31, 2019			71,185,468
Balance at beginning at Dec. 31, 2019	$ 754,991	$ (34)	$ 0	$ 1,259,803	$ 0	$ (11,759)	$ (493,053)	$ (34)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercises of employee stock options (in shares)			222,357
Issuance of common stock upon exercises of employee stock options	2,794			2,794
Issuance of common stock upon vesting of RSUs (in shares)			1,279,707
Issuance of common stock for employee stock purchase plan (in shares)			433,697
Issuance of common stock for employee stock purchase plan	8,014			8,014
Stock-based compensation (inclusive of capitalized stock-based compensation)	66,886			66,886
Shares withheld related to net share settlement of equity awards	(11,752)			(11,752)
Foreign currency adjustments, net of tax	(86)					(86)
Net income (loss)	(39,493)						(39,493)
Balance (in shares) at Jun. 30, 2020			73,121,229
Balance at end at Jun. 30, 2020	781,320		$ 0	1,325,745	0	(11,845)	(532,580)
Balance (in shares) at Mar. 31, 2020			71,887,846
Balance at beginning at Mar. 31, 2020	762,432		$ 0	1,283,885	0	(12,863)	(508,590)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercises of employee stock options (in shares)			21,510
Issuance of common stock upon exercises of employee stock options	209			209
Issuance of common stock upon vesting of RSUs (in shares)			778,176
Issuance of common stock for employee stock purchase plan (in shares)			433,697
Issuance of common stock for employee stock purchase plan	8,014			8,014
Stock-based compensation (inclusive of capitalized stock-based compensation)	33,637			33,637
Foreign currency adjustments, net of tax	1,018					1,018
Net income (loss)	(23,990)						(23,990)
Balance (in shares) at Jun. 30, 2020			73,121,229
Balance at end at Jun. 30, 2020	$ 781,320		$ 0	1,325,745	0	(11,845)	(532,580)
Balance (in shares) at Dec. 31, 2020	75,272,350		75,371,368
Balance at beginning at Dec. 31, 2020	$ 854,534		$ 0	1,398,248	(2,964)	(6,807)	(533,943)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercises of employee stock options (in shares)	564,923		564,923
Issuance of common stock upon exercises of employee stock options	$ 6,912			6,912
Issuance of common stock upon vesting of RSUs (in shares)			1,414,302
Issuance of common stock for employee stock purchase plan (in shares)			254,449
Issuance of common stock for employee stock purchase plan	8,675			8,675
Stock-based compensation (inclusive of capitalized stock-based compensation)	85,693			85,693
Shares withheld related to net share settlement of equity awards	(35,038)			(35,038)
Repurchases of common stock	$ (114,157)				(114,157)
Retirement of common stock (in shares)	(3,015,135)		(3,015,135)
Retirement of common stock	$ 0				112,871		(112,871)
Foreign currency adjustments, net of tax	(1,571)					(1,571)
Net income (loss)	$ (1,584)						(1,584)
Balance (in shares) at Jun. 30, 2021	74,486,037		74,589,907
Balance at end at Jun. 30, 2021	$ 803,464		$ 0	1,464,490	(4,250)	(8,378)	(648,398)
Balance (in shares) at Mar. 31, 2021			75,153,089
Balance at beginning at Mar. 31, 2021	827,100		$ 0	1,428,890	(3,313)	(9,559)	(588,918)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercises of employee stock options (in shares)			40,979
Issuance of common stock upon exercises of employee stock options	863			863
Issuance of common stock upon vesting of RSUs (in shares)			744,337
Issuance of common stock for employee stock purchase plan (in shares)			254,449
Issuance of common stock for employee stock purchase plan	8,675			8,675
Stock-based compensation (inclusive of capitalized stock-based compensation)	44,174			44,174
Shares withheld related to net share settlement of equity awards	(18,112)			(18,112)
Repurchases of common stock	(64,629)				(64,629)
Retirement of common stock (in shares)			(1,602,947)
Retirement of common stock	0				63,692		(63,692)
Foreign currency adjustments, net of tax	1,181					1,181
Net income (loss)	$ 4,212						4,212
Balance (in shares) at Jun. 30, 2021	74,486,037		74,589,907
Balance at end at Jun. 30, 2021	$ 803,464		$ 0	$ 1,464,490	$ (4,250)	$ (8,378)	$ (648,398)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating Activities
Net income (loss)	$ (1,584)	$ (39,493)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	25,916	24,940
Provision for doubtful accounts	7,240	21,897
Stock-based compensation	80,104	62,335
Noncash lease cost	20,712	20,984
Deferred income taxes	(7,755)	(14,263)
Asset impairment	11,164	0
Other adjustments, net	386	876
Changes in operating assets and liabilities:
Accounts receivable	(20,382)	12,910
Prepaid expenses and other assets	88	604
Operating lease liabilities	(22,489)	(22,520)
Accounts payable, accrued liabilities and other liabilities	15,707	(11,021)
Net cash provided by operating activities	109,107	57,249
Investing Activities
Sales and maturities of marketable securities — available-for-sale	0	290,395
Purchases of marketable securities — held-to-maturity	0	(87,438)
Maturities of marketable securities — held-to-maturity	0	93,200
Purchases of property, equipment and software	(13,286)	(17,004)
Other investing activities	90	328
Net cash (used in) provided by investing activities	(13,196)	279,481
Financing Activities
Proceeds from issuance of common stock for employee stock-based plans	15,587	10,808
Taxes paid related to the net share settlement of equity awards	(34,824)	(12,557)
Repurchases of common stock	(114,157)	0
Other financing activities	0	(356)
Net cash used in financing activities	(133,394)	(2,105)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	197	(340)
Change in cash, cash equivalents and restricted cash	(37,286)	334,285
Cash, cash equivalents and restricted cash — Beginning of period	596,540	192,318
Cash, cash equivalents and restricted cash — End of period	559,254	526,603
Supplemental Disclosures of Other Cash Flow Information
Refunds received for income taxes, net	(586)	(298)
Supplemental Disclosures of Noncash Investing and Financing Activities
Purchases of property, equipment and software recorded in accounts payable and accrued liabilities	1,295	615
Tax liabilities related to equity awards included in accounts payable and accrued liabilities	21	0
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities	4,497	11,833
Repurchases of common stock recorded in accounts payable and accrued liabilities	$ 3,444	$ 0

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS FOR PRESENTATION	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis for Presentation	DESCRIPTION OF BUSINESS AND BASIS FOR PRESENTATION Yelp Inc. was incorporated in Delaware on September 3, 2004. Except where specifically noted or the context otherwise requires, the use of terms such as the "Company" and "Yelp" in these Notes to Condensed Consolidated Financial Statements refers to Yelp Inc. and its subsidiaries. Yelp is a trusted local resource for consumers and a partner in success for businesses of all sizes. Consumers trust Yelp for its extensive ratings and reviews of businesses across a broad range of categories, while businesses advertise on Yelp to reach its large audience of purchase-oriented and generally affluent consumers. Basis of Presentation The accompanying interim condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and the applicable rules and regulations of the U.S. Securities and Exchange Commission ("SEC") regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Annual Report. The unaudited condensed consolidated balance sheet as of December 31, 2020 included herein was derived from the audited consolidated financial statements as of that date, but does not include all disclosures required by GAAP, including certain notes to the financial statements. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements, except as set forth under "Recently Adopted Accounting Pronouncements" below. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments of a normally recurring nature necessary for the fair presentation of the interim periods presented. Principles of Consolidation These unaudited interim condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated upon consolidation. Use of Estimates The preparation of the Company’s unaudited interim condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of income and expenses during the reporting period. These estimates are based on information available as of the date of the condensed consolidated financial statements; therefore, actual results could differ from management’s estimates. In early March 2020, COVID-19 was declared a global pandemic by the World Health Organization. Governments around the world, including in the United States, have implemented extensive measures in an effort to control the spread of COVID-19, including travel restrictions, limitations on business activity, quarantines and shelter-in-place orders. Due to the COVID-19 pandemic and the uncertainty of the extent of the impacts, certain estimates and assumptions have required and may continue to require increased judgment and carry a higher degree of variability and volatility than they did prior to the pandemic. As events continue to evolve and additional information becomes available, these estimates may materially change in future periods. Significant Accounting Policies There have been no material changes to the Company's significant accounting policies from those described in the Annual Report. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board issued Accounting Standards Update No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2019-12"), which simplifies the accounting for income taxes by removing certain exceptions to the general principles for recording income taxes, while also simplifying certain recognition and allocation approaches to accounting for income taxes. The Company adopted ASU 2019-12 on January 1, 2021, and the adoption did not have a material impact on its consolidated financial statements.

CASH, CASH EQUIVALENTS AND REST

CASH, CASH EQUIVALENTS AND RESTRICTED CASH	6 Months Ended
	Jun. 30, 2021
Cash and Cash Equivalents [Abstract]
Cash, Cash Equivalents and Restricted Cash	CASH, CASH EQUIVALENTS AND RESTRICTED CASH Cash, cash equivalents and restricted cash as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Cash $ 47,911 $ 85,750 Cash equivalents 510,316 510,125 Total cash and cash equivalents $ 558,227 $ 595,875 Restricted cash 1,027 665 Total cash, cash equivalents and restricted cash $ 559,254 $ 596,540

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value Measurements	FAIR VALUE MEASUREMENTS The Company’s investments in money market accounts are recorded as cash equivalents at fair value on the condensed consolidated balance sheets. The accounting guidance for fair value measurements prioritizes the inputs used in measuring fair value in the following hierarchy: Level 1 —Observable inputs, such as quoted prices in active markets, Level 2 —Inputs other than quoted prices in active markets that are observable either directly or indirectly, or Level 3 —Unobservable inputs in which there are little or no market data, which require the Company to develop its own assumptions. This hierarchy requires the Company to use observable market data, when available, to minimize the use of unobservable inputs when determining fair value. The Company’s money market funds are classified within Level 1 of the fair value hierarchy because they are valued using quoted prices in active markets. The Company's certificates of deposit are classified within Level 2 of the fair value hierarchy because they have been valued using inputs other than quoted prices in active markets that are observable directly or indirectly. The following table represents the fair value of the Company’s financial instruments, including those measured at fair value on a recurring basis, as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 510,316 $ — $ — $ 510,316 $ 510,125 $ — $ — $ 510,125 Other investments: Certificates of deposit — 10,000 — 10,000 — 10,933 — 10,933 Total cash equivalents and other investments $ 510,316 $ 10,000 $ — $ 520,316 $ 510,125 $ 10,933 $ — $ 521,058 The certificates of deposit are reflected in prepaid expenses and other current assets on the condensed consolidated balance sheets as of June 30, 2021 and December 31, 2020. The Company's long- and indefinite-lived assets, such as property, equipment and software, goodwill and other intangible assets, are measured at fair value on a non-recurring basis if the assets are determined to be impaired. The Company recognized an impairment charge related to right-of-use ("ROU") assets and leasehold improvements associated with certain of its operating leases that it subleased during the three months ended June 30, 2021. See Note 8, " Leases, " for further details. The Company estimated the fair value of these assets as of the effective dates of the agreements using an income approach based on expected future cash flows from the subleased properties, which relied on certain assumptions made by management based on both internal and external data, such as the incremental borrowing rates used to discount these cash flows to its present values. As a result, these assets are classified within Level 3 of the fair value hierarchy.

MARKETABLE SECURITIES

MARKETABLE SECURITIES	6 Months Ended
	Jun. 30, 2021
Investments, Debt and Equity Securities [Abstract]
Marketable Securities	MARKETABLE SECURITIES In March 2020, the Company changed its investment strategy in response to uncertainties resulting from the COVID-19 pandemic to allow for more flexibility in preserving liquidity, which led to the transfer of $300.2 million of amortized cost of its investment portfolio from a held-to-maturity classification to available-for-sale. As a result of this transfer, in March 2020, the Company reversed the allowance for credit loss that had been previously recorded upon adoption of Accounting Standards Update No. 2016-13, "Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments," and measured the securities at fair value as of the transfer date by recording an immaterial allowance for credit loss to other income, net and the remaining adjustment as an immaterial unrealized loss recorded to other comprehensive income. Following this transfer, during the six months ended June 30, 2020, the Company liquidated its investment portfolio, which consisted of available-for-sale short- and long-term marketable securities, for proceeds of $253.4 million. The Company recorded an immaterial net realized gain to other income, net and reinvested the proceeds from the sales, along with $73.0 million from maturities and redemptions of marketable securities, into money market funds.

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Prepaid expenses $ 12,026 $ 10,438 Certificates of deposit 10,000 10,930 Other current assets 7,387 7,082 Total prepaid expenses and other current assets $ 29,413 $ 28,450 Prepaid expenses included $0.8 million of capitalized implementation costs incurred related to cloud computing arrangements that are service contracts. The Company recorded an immaterial amount of amortization expense during the three and six months ended June 30, 2021 related to these capitalized implementation costs. As of June 30, 2021, other current assets primarily consisted of deferred costs related to unsettled share repurchases, short-term deposits and non-trade receivables.

PROPERTY, EQUIPMENT AND SOFTWAR

PROPERTY, EQUIPMENT AND SOFTWARE, NET	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Property, Equipment and Software, Net	PROPERTY, EQUIPMENT AND SOFTWARE, NET Property, equipment and software, net as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Capitalized website and internal-use software development costs $ 187,418 $ 171,831 Leasehold improvements (1) 81,776 88,687 Computer equipment 46,223 46,581 Furniture and fixtures 16,466 18,339 Telecommunication 4,965 4,951 Software 1,718 1,717 Total 338,566 332,106 Less accumulated depreciation (245,939) (230,388) Property, equipment and software, net $ 92,627 $ 101,718 (1) The cost basis was reduced to reflect an impairment of $2.7 million recorded during the three months ended June 30, 2021. For more information, see N ote 8, " Leases . " Depreciation expense was $12.1 million and $12.0 million for the three months ended June 30, 2021 and 2020, respectively, and $24.5 million and $23.7 million for the six months ended June 30, 2021 and 2020, respectively.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	GOODWILL AND INTANGIBLE ASSETS The Company’s goodwill is the result of its acquisitions of other businesses, and represents the excess of purchase consideration over the fair value of assets acquired and liabilities assumed. The Company performed its annual goodwill impairment analysis as of August 31, 2020 and concluded that goodwill was not impaired, as the fair value of the reporting unit exceeded its carrying value. The changes in carrying amount of goodwill during the six months ended June 30, 2021 were as follows (in thousands): Balance as of December 31, 2020 $ 109,261 Effect of currency translation (1,631) Balance as of June 30, 2021 $ 107,630 Intangible assets that were not fully amortized as of June 30, 2021 and December 31, 2020 consisted of the following (dollars in thousands): June 30, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Business relationships $ 9,918 $ (4,299) $ 5,619 7.4 years Developed technology 7,709 (6,846) 863 0.7 years Licensing agreements 6,129 (538) 5,591 8.7 years Domains and data licenses 2,869 (2,847) 22 2.0 years Total $ 26,625 $ (14,530) $ 12,095 December 31, 2020 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Business relationships $ 9,918 $ (3,814) $ 6,104 7.8 years Developed technology 7,709 (6,238) 1,471 1.2 years Licensing agreements 6,129 (215) 5,914 9.2 years Domain and data licenses 2,869 (2,837) 32 2.2 years Total $ 26,625 $ (13,104) $ 13,521 Amortization expense was $0.7 million and $0.6 million for the three months ended June 30, 2021 and 2020, respectively, and $1.4 million and $1.2 million for the six months ended June 30, 2021 and 2020, respectively. As of June 30, 2021, estimated future amortization expenses were as follows (in thousands): Remainder of 2021 $ 1,422 2022 1,676 2023 1,359 2024 1,353 2025 1,353 2026 1,353 Thereafter 3,579 Total amortization $ 12,095

LEASES

LEASES	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	LEASES The components of lease cost, net for the three and six months ended June 30, 2021 and 2020 were as follows (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Operating lease cost $ 12,631 $ 13,987 $ 26,394 $ 27,798 Short-term lease cost (12 months or less) 136 341 273 701 Sublease income (1,778) (1,954) (3,406) (3,914) Total lease cost, net $ 10,989 $ 12,374 $ 23,261 $ 24,585 The Company's leases and subleases do not include any variable lease payments, residual value guarantees, related-party leases, or restrictions or covenants that would limit or prevent the Company from exercising its right to obtain substantially all of the economic benefits from use of the respective assets during the lease term. Supplemental cash flow information related to leases for the six months ended June 30, 2021 and 2020 was as follows (in thousands): Six Months Ended 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 27,784 $ 29,749 As of June 30, 2021, maturities of lease liabilities were as follows (in thousands): Remainder of 2021 $ 24,602 2022 48,688 2023 45,801 2024 43,028 2025 22,459 2026 7,502 Thereafter 17,075 Total minimum lease payments 209,155 Less imputed interest (26,849) Present value of lease liabilities $ 182,306 As of June 30, 2021 and December 31, 2020, the weighted-average remaining lease terms and weighted-average discount rates were as follows: June 30, December 31, Weighted-average remaining lease term (years) — operating leases 4.8 5.1 Weighted-average discount rate — operating leases 5.9 % 6.0 % In October 2020, the Company entered into a lease agreement for an office facility in Toronto, Canada for which the lease term is expected to commence in August 2021 and expire in 2031. The Company expects to classify this as an operating lease and, as of June 30, 2021, expected to recognize operating lease cost of approximately $9.7 million over the life of the lease. During the three months ended June 30, 2021, the Company entered into sublease agreements for portions of its office space in San Francisco and New York. The Company evaluated the associated ROU assets and leasehold improvements for impairment as a result of the subleases in accordance with Accounting Standards Codification Topic 360, "Property, Plant, and Equipment" because the change in circumstances indicated that the carrying amount of such assets may not be recoverable. The Company compared the future undiscounted cash flows under the sublease agreements to the carrying amounts of the respective ROU assets and leasehold improvements and determined that an impairment existed.

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	6 Months Ended
	Jun. 30, 2021
Other Assets, Noncurrent Disclosure [Abstract]
Other Non-Current Assets	OTHER NON-CURRENT ASSETS Other non-current assets as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Deferred tax assets $ 39,013 $ 31,163 Deferred contract costs 15,413 14,522 Other non-current assets 4,640 3,163 Total other non-current assets $ 59,066 $ 48,848 Deferred contract costs as of June 30, 2021 and December 31, 2020, and changes in deferred contract costs during the six months ended June 30, 2021, were as follows (in thousands): Six Months Ended Balance, beginning of period $ 14,522 Add: costs deferred on new contracts 7,721 Less: amortization recorded in sales and marketing expenses (6,830) Balance, end of period $ 15,413

CONTRACT BALANCES

CONTRACT BALANCES	6 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
Contract Balances	CONTRACT BALANCES The changes in the allowance for doubtful accounts during the six months ended June 30, 2021 and 2020 were as follows (in thousands): Six Months Ended 2021 2020 Balance, beginning of period $ 11,559 $ 7,686 Add: provision for doubtful accounts 7,240 21,897 Less: write-offs, net of recoveries (9,510) (17,876) Balance, end of period $ 9,289 $ 11,707 The net decrease in the allowance for doubtful accounts in the six months ended June 30, 2021 was primarily a result of a reduction in expected customer delinquencies compared to June 30, 2020, as collection rates continued to improve. The net increase in the allowance for doubtful accounts in the six months ended June 30, 2020 primarily related to an anticipated increase in customer delinquencies due to the COVID-19 pandemic. In calculating the allowance for doubtful accounts as of June 30, 2021 and 2020, the Company considered expectations of probable credit losses, including probable credit losses associated with the COVID-19 pandemic, based on observed trends in cancellations, observed changes in the credit risk of specific customers, the impact of anticipated closures and bankruptcies using forecasted economic indicators in addition to historical experience and loss patterns during periods of macroeconomic uncertainty. Contract liabilities consist of deferred revenue, which is recorded on the condensed consolidated balance sheets when the Company has received consideration, or has the right to receive consideration, in advance of transferring the performance obligations under the contract to the customer. The changes in deferred revenue during the six months ended June 30, 2021 were as follows (in thousands): Six Months Ended Balance, beginning of period $ 4,109 Less: recognition of deferred revenue from beginning balance (2,759) Add: net increase in current period contract liabilities 3,825 Balance, end of period $ 5,175 The majority of the deferred revenue balance as of June 30, 2021 is expected to be recognized as revenue in the subsequent three-month period ending September 30, 2021. No other contract assets or liabilities were recorded on the Company's condensed consolidated balance sheets as of June 30, 2021 and December 31, 2020.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES Accounts payable and accrued liabilities as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Accounts payable $ 14,373 $ 8,853 Employee-related liabilities 66,225 57,684 Accrued sales and marketing expenses 8,042 2,137 Accrued cost of revenue 5,381 8,269 Other accrued liabilities 12,169 10,817 Total accounts payable and accrued liabilities $ 106,190 $ 87,760

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Proceedings —In January 2018, a putative class action lawsuit alleging violations of the federal securities laws was filed in the U.S. District Court for the Northern District of California, naming as defendants the Company and certain of its officers. The complaint, which the plaintiff amended on June 25, 2018, alleges violations of the Exchange Act by the Company and its officers for allegedly making materially false and misleading statements regarding its business and operations on February 9, 2017. The plaintiff seeks unspecified monetary damages and other relief. On August 2, 2018, the Company and the other defendants filed a motion to dismiss the amended complaint, which the court granted in part and denied in part on November 27, 2018. On October 22, 2019, the Court approved a stipulation to certify a class in this action. The case remains pending. The Company is unable to reasonably estimate either the probability of incurring a loss or an estimated range of such loss, if any, from the lawsuit. The Company is subject to other legal proceedings arising in the ordinary course of business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently does not believe that the final outcome of any of these other matters will have a material effect on the Company’s business, financial position, results of operations or cash flows. Indemnification Agreements —In the ordinary course of business, the Company may provide indemnifications of varying scope and terms to customers, vendors, lessors, business partners and other parties with respect to certain matters, including, but not limited to, losses arising out of breach of such agreements, services to be provided by the Company or from intellectual property infringement claims made by third parties. In addition, the Company has entered into indemnification agreements with directors and certain officers and employees that will require the Company to, among other things, indemnify them against certain liabilities that may arise by reason of their status or service as directors, officers or employees. While the outcome of claims cannot be predicted with certainty, the Company does not believe that the outcome of any claims under the indemnification arrangements will have a material effect on the Company’s business, financial position, results of operations or cash flows. Revolving Credit Facility —The Company is a party to a Credit Agreement with Wells Fargo Bank, National Association (the "Credit Agreement"), which provides for a three-year, $75.0 million senior unsecured revolving credit facility including a letter of credit sub-limit of $25.0 million. As of June 30, 2021, the Company had $21.5 million of letters of credit under the sub-limit related to lease agreements for certain office locations, which are required to be maintained and issued to the landlords of each facility, and $53.5 million remained available under the revolving credit facility as of this date. The Company was in compliance with all covenants associated with the credit facility and there were no loans outstanding under the Credit Agreement as of June 30, 2021. For additional information on the terms of the Credit Agreement, including fees payable by the Company, financial covenants, events of default and other limitations, see " Management's Discussion and Analysis of Financial Condition and Results of Operations—Liquidity and Capital Resources " included under Part II, Item 7 in our Annual Report.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Stockholders' Equity	STOCKHOLDERS’ EQUITY The following table presents the number of shares authorized and issued as of the dates indicated: June 30, 2021 December 31, 2020 Shares Authorized Shares Issued Shares Authorized Shares Issued Stockholders’ equity: Common stock, $0.000001 par value 200,000,000 74,589,907 200,000,000 75,371,368 Undesignated preferred stock 10,000,000 — 10,000,000 — Stock Repurchase Program In July 2017, the Company’s board of directors authorized a stock repurchase program under which the Company was authorized to repurchase up to $200.0 million of its outstanding common stock. The Company's board of directors authorized the Company to repurchase up to an additional $250.0 million of its outstanding common stock in each of November 2018, February 2019, and January 2020, bringing the total amount of authorized repurchases to $950.0 million as of June 30, 2021, $130.4 million of which remained available as of June 30, 2021. The Company may purchase shares at management’s discretion in the open market, in privately negotiated transactions, in transactions structured through investment banking institutions, or a combination of the foregoing. During the six months ended June 30, 2021, the Company repurchased on the open market 3,019,987 shares for an aggregate purchase price of $114.2 million and retired 3,015,135 shares. As of June 30, 2021, the Company had a treasury stock balance of 103,870 shares, which were excluded from its outstanding share count as of such date and subsequently retired in July 2021. The Company did not repurchase any shares during the six months ended June 30, 2020. Equity Incentive Plans Stock Options Stock options are granted at a price per share not less than the fair value of a share of the Company’s common stock on the grant date. Options generally vest over a four-year period, on one of two schedules: (a) 25% vesting at the end of one year and the remaining shares vesting monthly thereafter or (b) ratably on a monthly basis. Options granted are generally exercisable for contractual terms of up to 10 years. The Company issues new shares when stock options are exercised. A summary of stock option activity for the six months ended June 30, 2021 is as follows: Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at December 31, 2020 4,622,828 $ 29.89 4.7 $ 30,451 Granted 80,000 39.17 Exercised (564,923) 12.24 Canceled (29,275) 49.09 Outstanding at June 30, 2021 4,108,630 $ 32.36 4.8 $ 38,326 Options vested and exercisable at June 30, 2021 3,632,114 $ 31.80 4.4 $ 36,462 Aggregate intrinsic value represents the difference between the closing price of the Company’s common stock as quoted on the New York Stock Exchange on a given date and the exercise price of outstanding, in-the-money options. The total intrinsic value of options exercised was approximately $0.7 million and $0.2 million for the three months ended June 30, 2021 and 2020, respectively, and $11.8 million and $4.4 million for the six months ended June 30, 2021 and 2020, respectively. The weighted-average grant date fair value of options granted during the three and six months ended June 30, 2021 was $18.55 per share. There were no options granted during the three months ended June 30, 2020. The weighted-average grant date fair value of options granted during the six months ended June 30, 2020 was $11.13 per share. As of June 30, 2021, total unrecognized compensation costs related to nonvested stock options were approximately $7.5 million, which the Company expects to recognize over a weighted-average time period of 2.0 years. RSUs RSUs generally vest over a four-year period, on one of two schedules: (a) 25% vesting at the end of one year and the remaining vesting quarterly thereafter or (b) ratably on a quarterly basis. RSUs also include performance-based restricted stock units ("PRSUs"), which are subject to both a time-based vesting schedule and either (a) a market condition or (b) the achievement of performance goals. The time-based vesting schedule is quarterly over four years (the "Time-Based Vesting Schedule"). For PRSUs subject to a market condition, the Company recognizes expense from the date of grant. For PRSUs subject to performance goals, the Company recognizes expense when it is probable that the performance condition will be achieved. The shares underlying each PRSU award subject to a market condition will be eligible to vest only if the average closing price of the Company's common stock equals or exceeds $45.3125 over any 60-day trading period during the four years following the grant date of February 7, 2019. If this market condition is met, the shares underlying each PRSU award will vest according to the Time-Based Vesting Schedule. Any shares subject to the PRSUs that have met the Time-Based Vesting Schedule at the time the market condition is achieved will fully vest as of such date; thereafter, any remaining nonvested shares subject to the PRSUs will continue vesting solely according to the Time-Based Vesting Schedule, subject to the applicable employee's continued service as of each such vesting date. For PRSUs subject to performance goals, a percentage of the target number of shares, ranging from zero to 200%, will become eligible to vest based on the Company's level of achievement of certain financial targets, subject to the Time-Based Vesting Schedule. The shares subject to performance goals become eligible to vest once the achievement against the financial targets is known, which will be no later than March of the following year. On the quarterly vest date immediately following such determination (or a vest date otherwise specified in the agreement), the eligible shares, if any, will vest to the extent that the employee has met the Time-Based Vesting Schedule as of such date. Thereafter, the eligible shares will continue to vest in accordance with the Time-Based Vesting Schedule, subject to the applicable employee's continued service as of each such vesting date. The Company performed an analysis as of June 30, 2021 to assess the probability of achievement of the PRSU financial targets and, as a result, recorded compensation costs in the three and six months ended June 30, 2021 for the PRSUs that it expected to vest. As the PRSU activity during the six months ended June 30, 2021 was not material, it is presented together with the RSU activity in the table below. A summary of RSU and PRSU activity for the six months ended June 30, 2021 is as follows: Number of Shares Weighted-Average Grant Date Fair Value Nonvested at December 31, 2020 9,757,787 $ 29.22 Granted 4,909,615 36.10 Vested (1) (2,337,449) 31.84 Canceled (1,331,918) 31.62 Nonvested at June 30, 2021 10,998,035 $ 31.44 (1) Includes 923,147 shares that vested but were not issued due to net share settlement for payment of employee taxes. The aggregate fair value as of the vest date of RSUs and PRSUs that vested during the six months ended June 30, 2021 and 2020 was $88.7 million and $46.1 million, respectively. As of June 30, 2021, the Company had approximately $336.6 million of unrecognized stock-based compensation expense related to RSUs and PRUSs, which it expects to recognize over the remaining weighted-average vesting period of approximately 2.8 years. Employee Stock Purchase Plan The Employee Stock Purchase Plan ("ESPP") allows eligible employees to purchase shares of the Company’s common stock at a discount through payroll deductions of up to 15% of their eligible compensation, subject to any plan limitations, during designated offering periods. At the end of each offering period, employees are able to purchase shares at 85% of the fair market value of the Company’s common stock on the last day of the offering period, based on the closing sales price of the Company's common stock as quoted on the New York Stock Exchange on such date. There were 254,449 shares purchased by employees under the ESPP at a weighted-average price of $34.09 in the three and six months ended June 30, 2021. There were 433,697 shares purchased by employees under the ESPP at a weighted-average price of $18.48 in the three and six months ended June 30, 2020. The Company recognized stock-based compensation expense related to the ESPP of $0.7 million and $0.5 million in the three months ended June 30, 2021 and 2020, respectively, and $1.5 million and $1.3 million for the six months ended June 30, 2021 and 2020, respectively. Stock-Based Compensation The following table summarizes the effects of stock-based compensation expense related to stock-based awards in the condensed consolidated statements of operations during the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Cost of revenue $ 1,094 $ 943 $ 2,202 $ 1,986 Sales and marketing 8,441 7,302 16,838 14,998 Product development 20,674 16,827 41,427 34,582 General and administrative 10,650 5,513 19,637 10,769 Total stock-based compensation recorded to loss before income taxes 40,859 30,585 80,104 62,335 Benefit from income taxes (9,501) (11,652) (19,566) (24,209) Total stock-based compensation recorded to net income (loss) $ 31,358 $ 18,933 $ 60,538 $ 38,126 The Company capitalized $2.8 million and $2.2 million of stock-based compensation expense as website development costs in the three months ended June 30, 2021 and 2020, respectively, and $5.5 million and $4.5 million in the six months ended June 30, 2021 and 2020, respectively.

OTHER INCOME, NET

OTHER INCOME, NET	6 Months Ended
	Jun. 30, 2021
Other Income and Expenses [Abstract]
Other Income, Net	OTHER INCOME, NET Other income, net for the three and six months ended June 30, 2021 and 2020 consisted of the following (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Interest (expense) income, net $ (34) $ 191 $ (51) $ 2,297 Transaction gain (loss) on foreign exchange 11 8 268 (60) Other non-operating income, net 565 296 1,030 641 Other income, net $ 542 $ 495 $ 1,247 $ 2,878

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The Company is subject to income tax in the United States as well as other tax jurisdictions in which it conducts business. Earnings from non-U.S. activities are subject to local country income tax. The benefit from income taxes for the six months ended June 30, 2021 was $6.9 million, which was due to $1.5 million of U.S. federal, state and foreign income tax benefit and $5.4 million of net discrete tax benefit primarily related to stock-based compensation. The benefit from income taxes for the six months ended June 30, 2020 was $20.2 million, which was due to $24.3 million of U.S. federal, state and foreign income tax benefit, offset by $4.1 million of net discrete tax expense. On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") was signed into law. The CARES Act includes, among other items, provisions relating to refundable payroll tax credits, deferral of the employer portion of certain payroll taxes, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. The CARES Act allows losses incurred in 2018, 2019 and 2020 to be carried back to each of the five preceding tax years and to offset 100% of regular taxable income. Additionally, the CARES Act accelerates the Company’s ability to receive refunds of alternative minimum tax credits generated in prior tax years. Accounting for income taxes for interim periods generally requires the provision for income taxes to be determined by applying an estimate of the annual effective tax rate for the full fiscal year to income or loss before income taxes, excluding unusual or infrequently occurring discrete items ("Ordinary" income), for the reporting period. For the three and six months ended June 30, 2021, the difference between the effective tax rate and the federal statutory tax rate primarily related to tax credits, offset by non-deductible expenses. For the three and six months ended June 30, 2020, the difference between the effective tax rate and the federal statutory tax rate primarily related to net operating loss provisions adopted under the CARES Act and tax credits. As of June 30, 2021, the total amount of gross unrecognized tax benefits was $52.4 million, $22.8 million of which was subject to a full valuation allowance and would not affect the Company’s effective tax rate if recognized. In the three and six months ended June 30, 2021, the Company recorded an immaterial amount of interest and penalties. As of June 30, 2021, the Company estimated that it had accumulated undistributed earnings generated by its foreign subsidiaries of approximately $8.0 million. Any taxes due with respect to such earnings or the excess of the amount for financial reporting over the tax basis of the Company's foreign investments would generally be limited to foreign and state taxes. The Company has not recognized a deferred tax liability related to un-remitted foreign earnings, as it intends to indefinitely reinvest these earnings, and expects future U.S. cash generation to be sufficient to meet future U.S. cash needs. In addition, the Company is subject to the continuous examination of its income tax returns by the Internal Revenue Service and other tax authorities. The Company’s federal and state income tax returns for tax years subsequent to 2003 remain open to examination. In the Company’s foreign jurisdictions — Canada, Germany, Ireland and the United Kingdom — the tax years subsequent to 2015 remain open to examination. The Company regularly assesses the likelihood of adverse outcomes resulting from examinations to determine the adequacy of its provision for income taxes and monitors the progress of ongoing discussions with tax authorities and the impact, if any, of the expected expiration of the statute of limitations in various taxing jurisdictions. The Company believes that an adequate provision has been made for any adjustments that may result from tax examinations. However, the outcome of tax audits cannot be predicted with certainty. If any issues addressed in the Company’s tax audits are resolved in a manner not consistent with management’s expectations, the Company could be required to adjust its provision for income taxes in the period such resolution occurs. As of June 30, 2021, although the timing of the resolution or closure of audits is not certain, the Company believes it is reasonably possible that its unrecognized tax benefits could be reduced by $6.3 million over the next 12 months.

NET INCOME (LOSS) PER SHARE

NET INCOME (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Net Income (Loss) Per Share	NET INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed using the weighted-average number of outstanding shares of common stock during the period. Diluted net income (loss) per share is computed using the weighted-average number of outstanding shares of common stock and, when dilutive, potential shares of common stock outstanding during the period. Potential common shares consist of the incremental shares of common stock issuable upon the exercise of stock options, shares issuable upon the vesting of RSUs (including PRSUs) and, to a lesser extent, purchase rights related to the ESPP. The following table presents the calculation of basic and diluted net income (loss) per share for the periods presented (in thousands, except per share data): Three Months Ended Six Months Ended 2021 2020 2021 2020 Basic net income (loss) per share: Net income (loss) $ 4,212 $ (23,990) $ (1,584) $ (39,493) Shares used in computation: Weighted-average common shares outstanding 74,807 72,413 75,025 71,980 Basic net income (loss) per share attributable to common stockholders $ 0.06 $ (0.33) $ (0.02) $ (0.55) Three Months Ended Six Months Ended 2021 2020 2021 2020 Diluted net income (loss) per share: Net income (loss) $ 4,212 $ (23,990) $ (1,584) $ (39,493) Shares used in computation: Weighted-average common shares outstanding 74,807 72,413 75,025 71,980 Stock options 877 — — — RSUs 3,291 — — — ESPP 8 — — — Number of shares used in diluted calculation 78,983 72,413 75,025 71,980 Diluted net income (loss) per share attributable to common stockholders $ 0.05 $ (0.33) $ (0.02) $ (0.55) The following stock-based instruments were excluded from the calculation of diluted net income (loss) per share because their effect would have been anti-dilutive for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Stock options 1,497 5,947 4,109 5,947 RSUs 145 7,876 10,998 7,876 ESPP — 48 41 48

INFORMATION ABOUT REVENUE AND G

INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREAS	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Information About Revenue and Geographic Areas	INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREASThe Company considers operating segments to be components of the Company for which separate financial information is available and evaluated regularly by the Company’s chief operating decision maker in deciding how to allocate resources and in assessing performance. The chief operating decision maker for the Company is the chief executive officer. The chief executive officer reviews financial information presented on a consolidated basis, accompanied by information about revenue by product line and geographic region for purposes of allocating resources and evaluating financial performance. The Company has determined that it has a single operating and reporting segment. When the Company communicates results externally, it disaggregates net revenue into major product lines and primary geographical markets, which is based on the billing address of the customer. The disaggregation of net revenue by major product lines is based on the type of service provided and also aligns with the timing of revenue recognition for each. To reflect the Company's strategic focus on creating differentiated experiences for its Services categories and Restaurants, Retail & Other categories, the Company further disaggregates advertising revenue to reflect these two high-level category groupings. The Services categories consist of the following businesses: home, local, auto, professional, pets, events, real estate and financial services. The Restaurants, Retail & Other categories consist of the following businesses: restaurants, shopping, beauty & fitness, health and other. Net Revenue The following table presents the Company’s net revenue by major product line (and by category for advertising revenue) for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Net revenue by product: Advertising revenue by category: Services $ 152,522 $ 109,583 $ 293,209 $ 242,665 Restaurants, Retail & Other 92,439 52,650 173,739 159,661 Advertising 244,961 162,233 466,948 402,326 Transactions 3,525 3,968 7,329 6,607 Other 8,702 2,829 15,007 9,998 Total net revenue $ 257,188 $ 169,030 $ 489,284 $ 418,931 During the three and six months ended June 30, 2021 and 2020, no individual customer accounted for 10% or more of consolidated net revenue. As a result of the COVID-19 pandemic, the Company considered whether there was any impact to the manner in which revenue is recognized, in particular with respect to the collectability criteria for recognizing revenue from contracts with customers. The Company did not change the manner in which it recognizes revenue as a result of that assessment. The Company offered a number of relief incentives to advertising and other revenue customers most impacted by the COVID-19 pandemic totaling $0.7 million and $13.3 million during the three months ended June 30, 2021 and 2020, respectively, and $2.9 million and $17.9 million during the six months ended June 30, 2021 and 2020, respectively. These incentives were primarily in the form of waived advertising fees and waived subscription fees. The Company accounted for these incentives as price concessions and reduced net revenue recognized in the three and six months ended June 30, 2021 and 2020 accordingly. During the three months ended June 30, 2020, the Company also paused certain advertising campaigns that were scheduled to run from April to May 2020 and offered certain free advertising products during those months with a total value of $14.5 million. All paused advertising campaigns that were not cancelled by customers resumed by the end of May 2020. The following table presents the Company’s net revenue by major geographic region for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 United States $ 254,954 $ 167,270 $ 484,949 $ 413,797 All other countries 2,234 1,760 4,335 5,134 Total net revenue $ 257,188 $ 169,030 $ 489,284 $ 418,931 Long-Lived Assets The following table presents the Company’s long-lived assets by major geographic region for the periods presented (in thousands): June 30, December 31, United States $ 88,688 $ 97,548 All other countries 3,939 4,170 Total long-lived assets $ 92,627 $ 101,718

RESTRUCTURING

RESTRUCTURING	6 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Restructuring	RESTRUCTURING In April 2020, the Company announced a restructuring plan to help manage the near-term financial impacts of the COVID-19 pandemic (the "Restructuring Plan"). In addition to reductions and deferrals in spending, the Restructuring Plan’s cost-cutting measures included workforce reductions affecting approximately 1,000 employees and furloughs affecting approximately 1,100 additional employees, as well as salary reductions and reduced-hour work weeks. In July 2020, the Company announced an additional workforce reduction (separate from the Restructuring Plan) affecting approximately 60 employees. During the three months ended September 30, 2020, the Company restored reduced salaries and returned many of its furloughed employees.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTSOn August 3, 2021, the Company's board of directors authorized a $250.0 million increase to its stock repurchase program, bringing the total amount of repurchases authorized under our stock repurchase program since its inception in 2017 to $1.2 billion. The Company repurchased $35.8 million of shares subsequent to June 30, 2021, resulting in approximately $344.6 million remaining available for future repurchases following the increase on August 3, 2021.

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS FOR PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying interim condensed consolidated financial statements are unaudited. These unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and the applicable rules and regulations of the U.S. Securities and Exchange Commission ("SEC") regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements contained in the Annual Report. The unaudited condensed consolidated balance sheet as of December 31, 2020 included herein was derived from the audited consolidated financial statements as of that date, but does not include all disclosures required by GAAP, including certain notes to the financial statements. The unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements, except as set forth under "Recently Adopted Accounting Pronouncements" below. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments of a normally recurring nature necessary for the fair presentation of the interim periods presented.
Principles of Consolidation	Principles of Consolidation These unaudited interim condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated upon consolidation.
Use of Estimates	Use of Estimates The preparation of the Company’s unaudited interim condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of income and expenses during the reporting period. These estimates are based on information available as of the date of the condensed consolidated financial statements; therefore, actual results could differ from management’s estimates. In early March 2020, COVID-19 was declared a global pandemic by the World Health Organization. Governments around the world, including in the United States, have implemented extensive measures in an effort to control the spread of COVID-19, including travel restrictions, limitations on business activity, quarantines and shelter-in-place orders. Due to the COVID-19 pandemic and the uncertainty of the extent of the impacts, certain estimates and assumptions have required and may continue to require increased judgment and carry a higher degree of variability and volatility than they did prior to the pandemic. As events continue to evolve and additional information becomes available, these estimates may materially change in future periods.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board issued Accounting Standards Update No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2019-12"), which simplifies the accounting for income taxes by removing certain exceptions to the general principles for recording income taxes, while also simplifying certain recognition and allocation approaches to accounting for income taxes. The Company adopted ASU 2019-12 on January 1, 2021, and the adoption did not have a material impact on its consolidated financial statements.

CASH, CASH EQUIVALENTS AND RE_2

CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Tables)	6 Months Ended
	Jun. 30, 2021
Cash and Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	Cash, cash equivalents and restricted cash as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Cash $ 47,911 $ 85,750 Cash equivalents 510,316 510,125 Total cash and cash equivalents $ 558,227 $ 595,875 Restricted cash 1,027 665 Total cash, cash equivalents and restricted cash $ 559,254 $ 596,540
Restrictions on Cash and Cash Equivalents	Cash, cash equivalents and restricted cash as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Cash $ 47,911 $ 85,750 Cash equivalents 510,316 510,125 Total cash and cash equivalents $ 558,227 $ 595,875 Restricted cash 1,027 665 Total cash, cash equivalents and restricted cash $ 559,254 $ 596,540

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Financial Instruments Measured at Fair Value	The following table represents the fair value of the Company’s financial instruments, including those measured at fair value on a recurring basis, as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Cash equivalents: Money market funds $ 510,316 $ — $ — $ 510,316 $ 510,125 $ — $ — $ 510,125 Other investments: Certificates of deposit — 10,000 — 10,000 — 10,933 — 10,933 Total cash equivalents and other investments $ 510,316 $ 10,000 $ — $ 520,316 $ 510,125 $ 10,933 $ — $ 521,058

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Prepaid expenses $ 12,026 $ 10,438 Certificates of deposit 10,000 10,930 Other current assets 7,387 7,082 Total prepaid expenses and other current assets $ 29,413 $ 28,450

PROPERTY, EQUIPMENT, AND SOFTWA

PROPERTY, EQUIPMENT, AND SOFTWARE, NET (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Schedule of Property, Equipment and Software, Net	Property, equipment and software, net as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Capitalized website and internal-use software development costs $ 187,418 $ 171,831 Leasehold improvements (1) 81,776 88,687 Computer equipment 46,223 46,581 Furniture and fixtures 16,466 18,339 Telecommunication 4,965 4,951 Software 1,718 1,717 Total 338,566 332,106 Less accumulated depreciation (245,939) (230,388) Property, equipment and software, net $ 92,627 $ 101,718 (1) The cost basis was reduced to reflect an impairment of $2.7 million recorded during the three months ended June 30, 2021. For more information, see N ote 8, " Leases . "

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The changes in carrying amount of goodwill during the six months ended June 30, 2021 were as follows (in thousands): Balance as of December 31, 2020 $ 109,261 Effect of currency translation (1,631) Balance as of June 30, 2021 $ 107,630
Schedule of Intangible Assets	Intangible assets that were not fully amortized as of June 30, 2021 and December 31, 2020 consisted of the following (dollars in thousands): June 30, 2021 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Business relationships $ 9,918 $ (4,299) $ 5,619 7.4 years Developed technology 7,709 (6,846) 863 0.7 years Licensing agreements 6,129 (538) 5,591 8.7 years Domains and data licenses 2,869 (2,847) 22 2.0 years Total $ 26,625 $ (14,530) $ 12,095 December 31, 2020 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Weighted Average Remaining Life Business relationships $ 9,918 $ (3,814) $ 6,104 7.8 years Developed technology 7,709 (6,238) 1,471 1.2 years Licensing agreements 6,129 (215) 5,914 9.2 years Domain and data licenses 2,869 (2,837) 32 2.2 years Total $ 26,625 $ (13,104) $ 13,521
Schedule of Future Amortization Expense	As of June 30, 2021, estimated future amortization expenses were as follows (in thousands): Remainder of 2021 $ 1,422 2022 1,676 2023 1,359 2024 1,353 2025 1,353 2026 1,353 Thereafter 3,579 Total amortization $ 12,095

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Lease Cost and Supplemental Cash Flow Information	The components of lease cost, net for the three and six months ended June 30, 2021 and 2020 were as follows (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Operating lease cost $ 12,631 $ 13,987 $ 26,394 $ 27,798 Short-term lease cost (12 months or less) 136 341 273 701 Sublease income (1,778) (1,954) (3,406) (3,914) Total lease cost, net $ 10,989 $ 12,374 $ 23,261 $ 24,585 Supplemental cash flow information related to leases for the six months ended June 30, 2021 and 2020 was as follows (in thousands): Six Months Ended 2021 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 27,784 $ 29,749
Lessee, Operating Lease, Liability, Maturity	As of June 30, 2021, maturities of lease liabilities were as follows (in thousands): Remainder of 2021 $ 24,602 2022 48,688 2023 45,801 2024 43,028 2025 22,459 2026 7,502 Thereafter 17,075 Total minimum lease payments 209,155 Less imputed interest (26,849) Present value of lease liabilities $ 182,306
Assets And Liabilities, Lessee Information	As of June 30, 2021 and December 31, 2020, the weighted-average remaining lease terms and weighted-average discount rates were as follows: June 30, December 31, Weighted-average remaining lease term (years) — operating leases 4.8 5.1 Weighted-average discount rate — operating leases 5.9 % 6.0 %

OTHER NON-CURRENT ASSETS (Table

OTHER NON-CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Other Assets, Noncurrent Disclosure [Abstract]
Schedule of Other Non-Current Assets	Other non-current assets as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Deferred tax assets $ 39,013 $ 31,163 Deferred contract costs 15,413 14,522 Other non-current assets 4,640 3,163 Total other non-current assets $ 59,066 $ 48,848
Capitalized Contract Cost	Deferred contract costs as of June 30, 2021 and December 31, 2020, and changes in deferred contract costs during the six months ended June 30, 2021, were as follows (in thousands): Six Months Ended Balance, beginning of period $ 14,522 Add: costs deferred on new contracts 7,721 Less: amortization recorded in sales and marketing expenses (6,830) Balance, end of period $ 15,413

CONTRACT BALANCES (Tables)

CONTRACT BALANCES (Tables)	6 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
Schedule of Allowance for Doubtful Accounts Receivable	The changes in the allowance for doubtful accounts during the six months ended June 30, 2021 and 2020 were as follows (in thousands): Six Months Ended 2021 2020 Balance, beginning of period $ 11,559 $ 7,686 Add: provision for doubtful accounts 7,240 21,897 Less: write-offs, net of recoveries (9,510) (17,876) Balance, end of period $ 9,289 $ 11,707
Contract with Customer, Liability	The changes in deferred revenue during the six months ended June 30, 2021 were as follows (in thousands): Six Months Ended Balance, beginning of period $ 4,109 Less: recognition of deferred revenue from beginning balance (2,759) Add: net increase in current period contract liabilities 3,825 Balance, end of period $ 5,175

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2021
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accounts payable and accrued liabilities as of June 30, 2021 and December 31, 2020 consisted of the following (in thousands): June 30, December 31, Accounts payable $ 14,373 $ 8,853 Employee-related liabilities 66,225 57,684 Accrued sales and marketing expenses 8,042 2,137 Accrued cost of revenue 5,381 8,269 Other accrued liabilities 12,169 10,817 Total accounts payable and accrued liabilities $ 106,190 $ 87,760

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Jun. 30, 2021
Stockholders' Equity Note [Abstract]
Schedule of Stock by Class	The following table presents the number of shares authorized and issued as of the dates indicated: June 30, 2021 December 31, 2020 Shares Authorized Shares Issued Shares Authorized Shares Issued Stockholders’ equity: Common stock, $0.000001 par value 200,000,000 74,589,907 200,000,000 75,371,368 Undesignated preferred stock 10,000,000 — 10,000,000 —
Schedule of Stock Option Activity	A summary of stock option activity for the six months ended June 30, 2021 is as follows: Number of Shares Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) Outstanding at December 31, 2020 4,622,828 $ 29.89 4.7 $ 30,451 Granted 80,000 39.17 Exercised (564,923) 12.24 Canceled (29,275) 49.09 Outstanding at June 30, 2021 4,108,630 $ 32.36 4.8 $ 38,326 Options vested and exercisable at June 30, 2021 3,632,114 $ 31.80 4.4 $ 36,462
Schedule of RSU Activity	A summary of RSU and PRSU activity for the six months ended June 30, 2021 is as follows: Number of Shares Weighted-Average Grant Date Fair Value Nonvested at December 31, 2020 9,757,787 $ 29.22 Granted 4,909,615 36.10 Vested (1) (2,337,449) 31.84 Canceled (1,331,918) 31.62 Nonvested at June 30, 2021 10,998,035 $ 31.44 (1) Includes 923,147 shares that vested but were not issued due to net share settlement for payment of employee taxes.
Schedule of Stock-Based Compensation Expense	The following table summarizes the effects of stock-based compensation expense related to stock-based awards in the condensed consolidated statements of operations during the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Cost of revenue $ 1,094 $ 943 $ 2,202 $ 1,986 Sales and marketing 8,441 7,302 16,838 14,998 Product development 20,674 16,827 41,427 34,582 General and administrative 10,650 5,513 19,637 10,769 Total stock-based compensation recorded to loss before income taxes 40,859 30,585 80,104 62,335 Benefit from income taxes (9,501) (11,652) (19,566) (24,209) Total stock-based compensation recorded to net income (loss) $ 31,358 $ 18,933 $ 60,538 $ 38,126

OTHER INCOME, NET (Tables)

OTHER INCOME, NET (Tables)	6 Months Ended
	Jun. 30, 2021
Other Income and Expenses [Abstract]
Schedule of Other Income, Net	Other income, net for the three and six months ended June 30, 2021 and 2020 consisted of the following (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Interest (expense) income, net $ (34) $ 191 $ (51) $ 2,297 Transaction gain (loss) on foreign exchange 11 8 268 (60) Other non-operating income, net 565 296 1,030 641 Other income, net $ 542 $ 495 $ 1,247 $ 2,878

NET INCOME (LOSS) PER SHARE (Ta

NET INCOME (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2021
Earnings Per Share [Abstract]
Schedule of Calculation of Basic and Diluted Net Income (Loss) Per Share	The following table presents the calculation of basic and diluted net income (loss) per share for the periods presented (in thousands, except per share data): Three Months Ended Six Months Ended 2021 2020 2021 2020 Basic net income (loss) per share: Net income (loss) $ 4,212 $ (23,990) $ (1,584) $ (39,493) Shares used in computation: Weighted-average common shares outstanding 74,807 72,413 75,025 71,980 Basic net income (loss) per share attributable to common stockholders $ 0.06 $ (0.33) $ (0.02) $ (0.55) Three Months Ended Six Months Ended 2021 2020 2021 2020 Diluted net income (loss) per share: Net income (loss) $ 4,212 $ (23,990) $ (1,584) $ (39,493) Shares used in computation: Weighted-average common shares outstanding 74,807 72,413 75,025 71,980 Stock options 877 — — — RSUs 3,291 — — — ESPP 8 — — — Number of shares used in diluted calculation 78,983 72,413 75,025 71,980 Diluted net income (loss) per share attributable to common stockholders $ 0.05 $ (0.33) $ (0.02) $ (0.55)
Schedule of Anti-dilutive Securities	The following stock-based instruments were excluded from the calculation of diluted net income (loss) per share because their effect would have been anti-dilutive for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Stock options 1,497 5,947 4,109 5,947 RSUs 145 7,876 10,998 7,876 ESPP — 48 41 48

INFORMATION ABOUT REVENUE AND_2

INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREAS (Tables)	6 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Revenue by Product Line	The following table presents the Company’s net revenue by major product line (and by category for advertising revenue) for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 Net revenue by product: Advertising revenue by category: Services $ 152,522 $ 109,583 $ 293,209 $ 242,665 Restaurants, Retail & Other 92,439 52,650 173,739 159,661 Advertising 244,961 162,233 466,948 402,326 Transactions 3,525 3,968 7,329 6,607 Other 8,702 2,829 15,007 9,998 Total net revenue $ 257,188 $ 169,030 $ 489,284 $ 418,931
Schedule of Net Revenue by Geographic Region	The following table presents the Company’s net revenue by major geographic region for the periods presented (in thousands): Three Months Ended Six Months Ended 2021 2020 2021 2020 United States $ 254,954 $ 167,270 $ 484,949 $ 413,797 All other countries 2,234 1,760 4,335 5,134 Total net revenue $ 257,188 $ 169,030 $ 489,284 $ 418,931
Schedule of Long-Lived Assets by Geographic Location	The following table presents the Company’s long-lived assets by major geographic region for the periods presented (in thousands): June 30, December 31, United States $ 88,688 $ 97,548 All other countries 3,939 4,170 Total long-lived assets $ 92,627 $ 101,718

CASH, CASH EQUIVALENTS AND RE_3

CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Cash and Cash Equivalents [Abstract]
Cash	$ 47,911	$ 85,750
Cash equivalents	510,316	510,125
Total cash and cash equivalents	558,227	595,875
Restricted cash	1,027	665
Total cash, cash equivalents and restricted cash	$ 559,254	$ 596,540	$ 526,603	$ 192,318

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Recurring - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents and other investments	$ 520,316	$ 521,058
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents and other investments	510,316	510,125
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents and other investments	10,000	10,933
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total cash equivalents and other investments	0	0
Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments:	10,000	10,933
Certificates of deposit | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments:	0	0
Certificates of deposit | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments:	10,000	10,933
Certificates of deposit | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other investments:	0	0
Money market funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents:	510,316	510,125
Money market funds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents:	510,316	510,125
Money market funds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents:	0	0
Money market funds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents:	$ 0	$ 0

MARKETABLE SECURITIES - Narrati

MARKETABLE SECURITIES - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2020	Mar. 30, 2020
Statement of Financial Position [Abstract]
Debt securities, available-for-sale, amortized cost		$ 300.2
Proceeds from sale of debt securities, available-for-sale	$ 253.4
Proceeds from maturities reinvested	$ 73

PREPAID EXPENSES AND OTHER CU_3

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid expenses	$ 12,026	$ 10,438
Certificates of deposit	10,000	10,930
Other current assets	7,387	7,082
Total prepaid expenses and other current assets	$ 29,413	$ 28,450

PREPAID EXPENSES AND OTHER CU_4

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Prepaid Expenses and Other Current Assets [Line Items]
Amortization expense	$ 0.7	$ 0.6	$ 1.4	$ 1.2
Cloud Computing Implementation Cost
Prepaid Expenses and Other Current Assets [Line Items]
Amortization expense	$ 0.8		$ 0.8

PROPERTY, EQUIPMENT AND SOFTW_2

PROPERTY, EQUIPMENT AND SOFTWARE, NET (Schedule of Property, Equipment and Software) (Details) - USD ($) $ in Thousands	3 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	$ 338,566	$ 332,106
Less accumulated depreciation	(245,939)	(230,388)
Property, equipment and software, net	92,627	101,718
Impairment of leasehold	2,700
Capitalized website and internal-use software development costs
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	187,418	171,831
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	81,776	88,687
Computer equipment
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	46,223	46,581
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	16,466	18,339
Telecommunication
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	4,965	4,951
Software
Property, Plant and Equipment [Line Items]
Property, equipment and software, gross	$ 1,718	$ 1,717

PROPERTY, EQUIPMENT, AND SOFT_2

PROPERTY, EQUIPMENT, AND SOFTWARE, NET (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 12.1	$ 12	$ 24.5	$ 23.7

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS (Schedule of Goodwill) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Goodwill [Roll Forward]
Beginning balance	$ 109,261
Effect of currency translation	(1,631)
Ending balance	$ 107,630

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 26,625	$ 26,625
Accumulated Amortization	(14,530)	(13,104)
Total amortization	12,095	13,521
Business relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	9,918	9,918
Accumulated Amortization	(4,299)	(3,814)
Total amortization	$ 5,619	$ 6,104
Weighted Average Remaining Life	7 years 4 months 24 days	7 years 9 months 18 days
Developed technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 7,709	$ 7,709
Accumulated Amortization	(6,846)	(6,238)
Total amortization	$ 863	$ 1,471
Weighted Average Remaining Life	8 months 12 days	1 year 2 months 12 days
Licensing agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 6,129	$ 6,129
Accumulated Amortization	(538)	(215)
Total amortization	$ 5,591	$ 5,914
Weighted Average Remaining Life	8 years 8 months 12 days	9 years 2 months 12 days
Domains and data licenses
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 2,869	$ 2,869
Accumulated Amortization	(2,847)	(2,837)
Total amortization	$ 22	$ 32
Weighted Average Remaining Life	2 years	2 years 2 months 12 days

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 0.7	$ 0.6	$ 1.4	$ 1.2

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS (Schedule of Future Amortization Expense) (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Year Ending December 31,
Remainder of 2021	$ 1,422
2022	1,676
2023	1,359
2024	1,353
2025	1,353
2026	1,353
Thereafter	3,579
Total amortization	$ 12,095	$ 13,521

LEASES (Lease Cost) (Details)

LEASES (Lease Cost) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Operating lease cost	$ 12,631	$ 13,987	$ 26,394	$ 27,798
Short-term lease cost (12 months or less)	136	341	273	701
Sublease income	(1,778)	(1,954)	(3,406)	(3,914)
Total lease cost, net	$ 10,989	$ 12,374	$ 23,261	$ 24,585

LEASES (Supplemental Cash Flow

LEASES (Supplemental Cash Flow Information) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 27,784	$ 29,749

LEASES (Operating Lease Maturit

LEASES (Operating Lease Maturities) (Details) $ in Thousands	Jun. 30, 2021USD ($)
Leases [Abstract]
Remainder of 2021	$ 24,602
2022	48,688
2023	45,801
2024	43,028
2025	22,459
2026	7,502
Thereafter	17,075
Total minimum lease payments	209,155
Less imputed interest	(26,849)
Present value of lease liabilities	$ 182,306

LEASES (Additional Information)

LEASES (Additional Information) (Details)	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Weighted-average remaining lease term (years) — operating leases	4 years 9 months 18 days	5 years 1 month 6 days
Weighted-average discount rate — operating leases	5.90%	6.00%

LEASES (Narrative) (Details)

LEASES (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Lease not yet commenced	$ 9,700	$ 9,700
Asset impairment	11,200	$ 11,164	$ 0
Reduction to Right-of-use assets	8,500
Reduction to leasehold improvements	$ 2,700

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Other Assets, Noncurrent Disclosure [Abstract]
Deferred tax assets	$ 39,013	$ 31,163
Deferred contract costs	15,413	14,522
Other non-current assets	4,640	3,163
Total other non-current assets	$ 59,066	$ 48,848

OTHER NON-CURRENT ASSETS (Chang

OTHER NON-CURRENT ASSETS (Changes in Deferred Contract Costs) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Changes In Capitalized Contract Costs [Roll Forward]
Balance, beginning of period	$ 14,522
Add: costs deferred on new contracts	7,721
Less: amortization recorded in sales and marketing expenses	(6,830)
Balance, end of period	$ 15,413

CONTRACT BALANCES (Schedule of

CONTRACT BALANCES (Schedule of Changes in Allowance for Doubtful Accounts) (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	$ 11,559	$ 7,686
Add: provision for doubtful accounts	7,240	21,897
Less: write-offs, net of recoveries	(9,510)	(17,876)
Balance, end of period	$ 9,289	$ 11,707

CONTRACT BALANCES (Changes in D

CONTRACT BALANCES (Changes in Deferred Revenue) (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance, beginning of period	$ 4,109
Less: recognition of deferred revenue from beginning balance	(2,759)
Add: net increase in current period contract liabilities	3,825
Balance, end of period	$ 5,175

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 14,373	$ 8,853
Employee-related liabilities	66,225	57,684
Accrued sales and marketing expenses	8,042	2,137
Accrued cost of revenue	5,381	8,269
Other accrued liabilities	12,169	10,817
Total accounts payable and accrued liabilities	$ 106,190	$ 87,760

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	1 Months Ended
	May 31, 2020	Jun. 30, 2021
Revolving Credit Facility
Line of Credit Facility [Line Items]
Line of credit facility term	3 years
Line of credit facility, maximum borrowing capacity	$ 75,000,000
Remaining borrowing capacity		$ 53,500,000
Long-term line of credit		0
Letter of Credit
Line of Credit Facility [Line Items]
Line of credit facility, maximum borrowing capacity	$ 25,000,000
Credit Agreement Sublimit
Line of Credit Facility [Line Items]
Letters of credit outstanding		$ 21,500,000

STOCKHOLDERS' EQUITY (Schedule

STOCKHOLDERS' EQUITY (Schedule of Stock by Class) (Details) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
Stockholders’ equity:
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	74,589,907	75,371,368
Undesignated preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Undesignated preferred stock, shares issued (in shares)	0	0
Common stock, par value (in USD per share)	$ 0.000001	$ 0.000001

STOCKHOLDERS' EQUITY (Narrative

STOCKHOLDERS' EQUITY (Narrative) (Details) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2021USD ($)schedule$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Jan. 31, 2020USD ($)	Feb. 28, 2019USD ($)	Nov. 30, 2018USD ($)	Jul. 31, 2017USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Repurchase of common stock			$ 114,157	$ 0
Shares retired (in shares) | shares			3,015,135
Treasury shares (in shares) | shares	103,870		103,870
Granted (in shares) | shares			80,000
Number of vesting schedules | schedule			2
Fair value as of vest date of RSUs			$ 88,700	$ 46,100
Number of shares purchased (in shares) | shares		433,697		433,697
Stock-based compensation	$ 40,859	$ 30,585	80,104	$ 62,335
Capitalized stock-based compensation expense	$ 2,800	2,200	$ 5,500	4,500
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting range	0.00%		0.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Target vesting range	200.00%		200.00%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercisable period			10 years
Intrinsic value of options exercised	$ 700	$ 200	$ 11,800	$ 4,400
Weighted average grant date fair value (in USD per share) | $ / shares	$ 18.55		$ 18.55	$ 11.13
Granted (in shares) | shares		0
Unrecognized compensation costs	$ 7,500		$ 7,500
Unrecognized compensation costs, period for recognition			2 years
Number of vesting schedules | schedule			2
Stock options | End of year one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate			25.00%
Stock options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Unrecognized compensation costs	$ 336,600		$ 336,600
Unrecognized compensation costs, period for recognition			2 years 9 months 18 days
RSUs | End of year one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting rate			25.00%
Performance Shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			4 years
Performance goal stock price at which Performance Restricted Stock Unit awards would vest (usd per share) | $ / shares	$ 45.3125		$ 45.3125
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average grant date fair value (in USD per share) | $ / shares	$ 34.09	$ 18.48	$ 34.09	$ 18.48
Subscription rate of eligible compensation	15.00%		15.00%
Purchase price, percentage of fair market value			85.00%
Number of shares purchased (in shares) | shares	254,449		254,449
Stock-based compensation	$ 700	$ 500	$ 1,500	$ 1,300
July 2017 Share Repurchase Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock repurchase program, authorized amount	950,000		950,000		$ 250,000	$ 250,000	$ 250,000	$ 200,000
Remaining authorized repurchase amount	$ 130,400		$ 130,400
Stock repurchased and retired (in shares) | shares			3,019,987
Repurchase of common stock			$ 114,200
Stock repurchased (in shares) | shares				0

STOCKHOLDERS' EQUITY (Schedul_2

STOCKHOLDERS' EQUITY (Schedule of Stock Option Activity) (Details) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares
Number of Shares
Outstanding, beginning balance (in shares) | shares	4,622,828
Granted (in shares) | shares	80,000
Exercised (in shares) | shares	(564,923)
Canceled (in shares) | shares	(29,275)
Outstanding, ending balance (in shares) | shares	4,108,630	4,622,828
Options vested and exercisable (in shares) | shares	3,632,114
Weighted-Average Exercise Price
Outstanding, beginning balance (in USD per share) | $ / shares	$ 29.89
Granted (in USD per share) | $ / shares	39.17
Exercised (in USD per share) | $ / shares	12.24
Canceled (in USD per share) | $ / shares	49.09
Outstanding, ending balance (in USD per share) | $ / shares	32.36	$ 29.89
Options vested and exercisable (in USD per share) | $ / shares	$ 31.80
Weighted- Average Remaining Contractual Term
Outstanding (in years)	4 years 9 months 18 days	4 years 8 months 12 days
Options vested and exercisable (in years)	4 years 4 months 24 days
Aggregate Intrinsic Value
Outstanding | $	$ 38,326	$ 30,451
Options vested and exercisable | $	$ 36,462

STOCKHOLDERS' EQUITY (Schedul_3

STOCKHOLDERS' EQUITY (Schedule of Restricted Stock Units Activity) (Details) - RSUs	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Number of Shares
Nonvested, beginning balance (in shares)	9,757,787
Granted (in shares)	4,909,615
Vested (in shares)	(2,337,449)
Canceled (in shares)	(1,331,918)
Nonvested, ending balance (in shares)	10,998,035
Weighted-Average Grant Date Fair Value
Nonvested, beginning balance (in USD per share) | $ / shares	$ 29.22
Granted (in USD per share) | $ / shares	36.10
Released (in USD per share) | $ / shares	31.84
Canceled (in USD per share) | $ / shares	31.62
Nonvested, ending balance (in USD per share) | $ / shares	$ 31.44
Shares withheld for taxes (in shares)	923,147

STOCKHOLDERS' EQUITY (Schedul_4

STOCKHOLDERS' EQUITY (Schedule of Stock-Based Compensation Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation recorded to loss before income taxes	$ 40,859	$ 30,585	$ 80,104	$ 62,335
Benefit from income taxes	(9,501)	(11,652)	(19,566)	(24,209)
Total stock-based compensation recorded to net income (loss)	31,358	18,933	60,538	38,126
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation recorded to loss before income taxes	1,094	943	2,202	1,986
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation recorded to loss before income taxes	8,441	7,302	16,838	14,998
Product development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation recorded to loss before income taxes	20,674	16,827	41,427	34,582
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation recorded to loss before income taxes	$ 10,650	$ 5,513	$ 19,637	$ 10,769

OTHER INCOME, NET (Details)

OTHER INCOME, NET (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Other Income and Expenses [Abstract]
Interest (expense) income, net	$ (34)	$ 191	$ (51)	$ 2,297
Transaction gain (loss) on foreign exchange	11	8	268	(60)
Other non-operating income, net	565	296	1,030	641
Other income, net	$ 542	$ 495	$ 1,247	$ 2,878

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Benefit from income taxes	$ (4,751)	$ (10,864)	$ (6,893)	$ (20,228)
Income tax provision due to U.S. federal and state income taxes and foreign income taxes			1,500	24,300
Net discrete tax (benefit) expense			(5,400)	$ 4,100
Unrecognized tax benefits	52,400		52,400
Unrecognized tax benefits that would not impact the effective tax rate	22,800		22,800
Earnings of foreign subsidiaries to be reinvested indefinitely	8,000		8,000
Decrease in unrecognized tax benefits is reasonably possible	$ 6,300		$ 6,300

NET INCOME (LOSS) PER SHARE (Sc

NET INCOME (LOSS) PER SHARE (Schedule of Basic and Diluted Net Income Per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Basic net income (loss) per share:
Net income (loss)	$ 4,212	$ (23,990)	$ (1,584)	$ (39,493)
Weighted-average common shares outstanding (in shares)	74,807	72,413	75,025	71,980
Basic net income (loss) per share attributable to common stockholders (in USD per share)	$ 0.06	$ (0.33)	$ (0.02)	$ (0.55)
Diluted net income (loss) per share:
Net income (loss)	$ 4,212	$ (23,990)	$ (1,584)	$ (39,493)
Weighted-average common shares outstanding (in shares)	74,807	72,413	75,025	71,980
Number of shares used in diluted calculation (in shares)	78,983	72,413	75,025	71,980
Diluted net income (loss) per share attributable to common stockholders (in USD per share)	$ 0.05	$ (0.33)	$ (0.02)	$ (0.55)
Stock options
Diluted net income (loss) per share:
Incremental common shares (in shares)	877	0	0	0
RSUs
Diluted net income (loss) per share:
Incremental common shares (in shares)	3,291	0	0	0
ESPP
Diluted net income (loss) per share:
Incremental common shares (in shares)	8	0	0	0

NET INCOME (LOSS) PER SHARE (_2

NET INCOME (LOSS) PER SHARE (Schedule of Anti-Dilutive Employee Stock Awards) (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive awards (in shares)	1,497	5,947	4,109	5,947
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive awards (in shares)	145	7,876	10,998	7,876
ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Anti-dilutive awards (in shares)	0	48	41	48

INFORMATION ABOUT REVENUE AND_3

INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREAS (Net Revenue) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	$ 257,188	$ 169,030	$ 489,284	$ 418,931
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	254,954	167,270	484,949	413,797
All other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	2,234	1,760	4,335	5,134
Services
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	152,522	109,583	293,209	242,665
Restaurants, Retail & Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	92,439	52,650	173,739	159,661
Advertising
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	244,961	162,233	466,948	402,326
Transactions
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	3,525	3,968	7,329	6,607
Other
Revenues from External Customers and Long-Lived Assets [Line Items]
Total net revenue	$ 8,702	$ 2,829	$ 15,007	$ 9,998

INFORMATION ABOUT REVENUE AND_4

INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREAS - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Customer incentives	$ 0.7	$ 13.3	$ 2.9	$ 17.9
Free advertising for customers		$ 14.5

INFORMATION ABOUT REVENUE AND_5

INFORMATION ABOUT REVENUE AND GEOGRAPHIC AREAS (Long-Lived Assets) (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 92,627	$ 101,718
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	88,688	97,548
All other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Long-lived assets	$ 3,939	$ 4,170

RESTRUCTURING (Details)

RESTRUCTURING (Details) $ in Thousands	1 Months Ended		3 Months Ended		6 Months Ended
	Jul. 31, 2020employee	Apr. 30, 2020employee	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)
Restructuring and Related Activities [Abstract]
Number of positions eliminated	60	1,000
Number of positions furloughed		1,100
Restructuring | $			$ 12	$ 3,312	$ 32	$ 3,312

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - Subsequent Event - July2021 Share Repurchase Program	1 Months Ended
	Aug. 03, 2021USD ($)
Subsequent Event [Line Items]
Stock repurchase program, additional authorized amount	$ 250,000,000
Stock repurchase program, authorized amount	1,200,000,000
Stock repurchased amount	35,800,000
Remaining authorized repurchase amount	$ 344,600,000

Uncategorized Items - yelp-2021

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2016-13 [Member]