Eventbrite (EB) 10-Q 11 May 20 2020 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2020	May 01, 2020
Document Information [Line Items]
Document Type	10-Q
Document Fiscal Period Focus	Q1
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Amendment Flag	false
Document Fiscal Year Focus	2020
Current Fiscal Year End Date	--12-31
Entity File Number	001-38658
Entity Registrant Name	EVENTBRITE, INC.
Entity Central Index Key	0001475115
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	14-1888467
Entity Address, Address Line One	155 5th Street, 7th Floor
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94103
City Area Code	415
Local Phone Number	692-7779
Title of 12(b) Security	Class A common stock, $0.00001 par value
Trading Symbol	EB
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
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		63,527,159
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23,598,116

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 372,962,000	$ 420,712,000
Funds receivable	0	54,896,000
Accounts receivable, net	1,892,000	2,932,000
Creator signing fees, net	6,347,000	9,597,000
Creator advances, net	13,868,000	22,282,000
Prepaid expenses and other current assets	14,089,000	14,157,000
Total current assets	409,158,000	524,576,000
Property, plant and equipment, net	19,393,000	19,735,000
Operating lease right-of-use assets	20,403,000	22,160,000
Goodwill	170,560,000	170,560,000
Acquired intangible assets, net	46,548,000	49,158,000
Restricted cash	2,215,000	2,228,000
Creator signing fees, noncurrent	11,378,000	16,710,000
Creator advances, noncurrent	594,000	922,000
Other assets	1,768,000	1,966,000
Total assets	682,017,000	808,015,000
Current liabilities
Accounts payable, creators	232,542,000	307,871,000
Accounts payable, trade	2,143,000	1,870,000
Chargebacks and refunds reserve	89,734,000	2,699,000
Funds payable	3,381,000	0
Accrued compensation and benefits	6,377,000	6,347,000
Accrued taxes	2,661,000	5,409,000
Operating lease liabilities	9,202,000	9,115,000
Other accrued liabilities	12,757,000	16,997,000
Total current liabilities	358,797,000	350,308,000
Accrued taxes, noncurrent	15,381,000	15,173,000
Operating lease liabilities, noncurrent	13,812,000	16,162,000
Other liabilities	485,000	557,000
Total liabilities	388,475,000	382,200,000
Commitments and contingencies (Note 10)
Stockholders’ equity
Preferred stock, $0.00001 par value; 100,000,000 shares authorized, no shares issued or outstanding as of March 31, 2020 and December 31, 2019	0	0
Common stock, $0.00001 par value; 1,100,000,000 shares authorized; 86,651,939 shares issued and outstanding as of March 31, 2020; 85,718,860 shares issued and outstanding as of December 31, 2019	1,000	1,000
Additional paid-in capital	812,843,000	798,640,000
Accumulated deficit	(519,302,000)	(372,826,000)
Total stockholders’ equity	293,542,000	425,815,000
Total liabilities and stockholders’ equity	$ 682,017,000	$ 808,015,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares authorized (in shares)	1,100,000,000	1,100,000,000
Common stock, shares issued (in shares)	86,651,939	85,718,860
Common stock, shares outstanding (in shares)	86,651,939	85,718,860

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
Net revenue		$ 49,086	$ 81,326
Cost of net revenue	[1]	28,005	30,565
Gross profit		21,081	50,761
Operating expenses:
Product development	[1]	16,171	14,597
Sales, marketing and support	[1]	99,915	21,725
General and administrative	[1]	42,109	25,380
Total operating expenses	[1]	158,195	61,702
Loss from operations		(137,114)	(10,941)
Interest expense		(12)	(1,092)
Other income (expense), net		(9,285)	2,180
Loss before income taxes		(146,411)	(9,853)
Income tax provision		65	100
Net loss		$ (146,476)	$ (9,953)
Net loss per share, basic and diluted (in dollars per share)		$ (1.71)	$ (0.13)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in shares)		85,879	78,670
Cost of net revenue
Operating expenses:
Stock-based compensation expense		$ 423	$ 244
Product development
Operating expenses:
Stock-based compensation expense		3,689	2,038
Sales, marketing and support
Operating expenses:
Stock-based compensation expense		1,431	1,223
General and administrative
Operating expenses:
Stock-based compensation expense		$ 5,279	$ 4,622
[1]	(1) Includes stock-based compensation as follows (in thousands): Three Months Ended March 31, 2020 2019 Cost of net revenue 423 244 Product development 3,689 2,038 Sales, marketing and support 1,431 1,223 General and administrative 5,279 4,622

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Common StockCommon Stock-Class A	Common StockCommon Stock-Class B	Treasury Stock	Additional Paid-In Capital	Accumulated Deficit
Balance (in shares) at Dec. 31, 2018		11,502,993	66,855,401	(188,480)
Balance at Dec. 31, 2018	$ 415,222	$ 0	$ 0	$ (488)	$ 718,405	$ (302,695)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)		1,785,106	249,207
Issuance of common stock upon exercise of stock options	12,427				12,427
Issuance of restricted stock awards (in shares)		4,402
Issuance of restricted stock awards	0
Issuance of common stock for settlement of RSUs (in shares)		62,263
Issuance of common stock for settlement of RSUs	0
Shares withheld related to net share settlement (in shares)		(24,249)
Shares withheld related to net share settlement	(560)				(560)
Conversion of convertible stock (in shares)		21,095,075	(21,095,075)
Conversion of convertible stock	0
Retirement of treasury shares (in shares)				188,480
Retirement of treasury shares	0			$ 488	(488)
Vesting of early exercised stock options	92				92
Stock-based compensation	8,330				8,330
Net loss	(9,953)					(9,953)
Balance (in shares) at Mar. 31, 2019		34,425,590	46,009,533	0
Balance at Mar. 31, 2019	424,187	$ 0	$ 0	$ 0	738,206	(314,019)
Balance (in shares) at Dec. 31, 2019		61,863,617	23,855,243	0
Balance at Dec. 31, 2019	$ 425,815	$ 1	$ 0	$ 0	798,640	(372,826)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	738,410	738,410
Issuance of common stock upon exercise of stock options	$ 4,654				4,654
Issuance of restricted stock awards (in shares)		480
Issuance of restricted stock awards	0
Issuance of common stock for settlement of RSUs (in shares)		304,600
Issuance of common stock for settlement of RSUs	0
Shares withheld related to net share settlement (in shares)		(110,411)
Shares withheld related to net share settlement	(1,713)				(1,713)
Conversion of convertible stock (in shares)		262,483	(262,483)
Conversion of convertible stock	0
Vesting of early exercised stock options	61				61
Stock-based compensation	11,201				11,201
Net loss	(146,476)					(146,476)
Balance (in shares) at Mar. 31, 2020		63,059,179	23,592,760	0
Balance at Mar. 31, 2020	$ 293,542	$ 1	$ 0	$ 0	$ 812,843	$ (519,302)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities
Net loss	$ (146,476)	$ (9,953)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	6,213	6,012
Amortization of creator signing fees	3,130	2,393
Noncash operating lease expense	1,881	1,971
Accretion of term loan	0	104
Stock-based compensation	10,822	8,127
Provision for chargebacks and refunds	98,936	4,568
Impairment charges	13,932	463
Provision for bad debt and creator advances	6,549	580
Loss on disposal of equipment	0	22
Deferred income taxes	(120)	(174)
Changes in operating assets and liabilities:
Accounts receivable	(70)	(1,507)
Funds receivable	54,896	4,302
Creator signing fees, net	(3,894)	(4,621)
Creator advances, net	(1,284)	(4,120)
Prepaid expenses and other current assets	68	718
Other assets	200	117
Accounts payable, creators	(75,329)	81,470
Accounts payable, trade	411	285
Chargebacks and refunds reserve	(11,901)	(4,501)
Funds payable	3,381	0
Accrued compensation and benefits	30	1,571
Accrued taxes	(2,748)	(1,331)
Operating lease liabilities	(2,387)	(1,855)
Other accrued liabilities	(5,619)	3,225
Accrued taxes, noncurrent	328	27
Other liabilities	1	(1,343)
Net cash provided by (used in) operating activities	(49,050)	86,550
Cash flows from investing activities
Purchases of property and equipment	(1,033)	(1,285)
Capitalized internal-use software development costs	(1,909)	(2,105)
Net cash used in investing activities	(2,942)	(3,390)
Cash flows from financing activities
Proceeds from exercise of stock options	4,654	12,427
Taxes paid related to net share settlement of equity awards	(364)	(175)
Payment of debt issuance costs	0	(457)
Payments of finance lease obligations	(61)	(69)
Payments of deferred offering costs	0	(413)
Net cash provided by financing activities	4,229	11,313
Net increase (decrease) in cash, cash equivalents and restricted cash	(47,763)	94,473
Cash, cash equivalents and restricted cash
Beginning of period	422,940	439,400
End of period	375,177	533,873
Supplemental cash flow data
Interest paid	11	10
Income taxes paid, net of refunds	406	184
Noncash investing and financing activities
Vesting of early exercised stock options	61	92
Purchases of property and equipment, accrued but unpaid	305	572
Operating lease right-of-use assets obtained in exchange for operating lease liabilities	$ 0	$ 137

Overview and Basis of Presentat

Overview and Basis of Presentation	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Overview and Basis of Presentation	Overview and Basis of Presentation Description of Business Eventbrite, Inc. (Eventbrite or the Company) has built a powerful, broad technology platform to enable creators to solve the challenges associated with creating live and online experiences. The Company’s platform integrates components needed to seamlessly plan, promote and produce live events, thereby allowing creators to reduce friction and costs, increase reach and drive ticket sales. Basis of Presentation The accompanying interim condensed consolidated financial statements of the Company are unaudited. The unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and the applicable rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of December 31, 2019 included herein was derived from the audited financial statements as of that date. The accompanying unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and, in the opinion of management, reflect all adjustments of a normal and recurring nature considered necessary to state fairly the Company's consolidated financial position, results of operations and cash flows for the interim periods. All intercompany transactions and balances have been eliminated. The interim results for the three months ended March 31, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020 or for any other future annual or interim period. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with "Management's Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk" and the Consolidated Financial Statements and notes thereto included in Items 7, 7A and 8, respectively, in the Company's Annual Report on Form 10-K for the year ended December 31, 2019 (2019 Form 10-K). Use of Estimates In order to conform with U.S. GAAP, the Company is required to make certain estimates, judgments and assumptions when preparing its consolidated financial statements. These estimates, judgments and assumptions affect the reported assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenue and expenses during the reported periods. These estimates include, but are not limited to, the recoverability of creator signing fees and creator advances, the chargebacks and refunds reserve, the capitalization and estimated useful life of internal-use software, certain assumptions used in the valuation of equity awards, assumptions used in determining the fair value of business combinations, the allowance for doubtful accounts, indirect tax reserves and contra-revenue amounts related to fraudulent events, customer disputed transactions and refunds. The Company evaluates these estimates on an ongoing basis. Actual results could differ from those estimates and such differences could be material to the Company’s consolidated financial statements. COVID-19 Impacts During the three months ended March 31, 2020, a global health pandemic referred to as COVID-19 arose and has disrupted several industries around the world, including the live events industry. The effect of and uncertainties surrounding the COVID-19 pandemic has caused the Company to make significant estimates in its condensed consolidated financial statements as of and for the three months ended March 31, 2020, specifically related to chargebacks and refunds due to cancelled or postponed events, which impacts net revenue, advance payouts, creator signing fees and creator advances. The COVID-19 pandemic is ongoing in nature and the Company will revise such estimates in future reporting periods to reflect management's best estimates of future outcomes. The COVID-19 pandemic resulted in the worldwide cancellation or postponements of live events and adversely affected the Company’s results of operations in the three months ended March 31, 2020. There is significant uncertainty regarding the extent and duration of the impact that the COVID-19 pandemic will have on the Company’s business. The full extent to which COVID-19 impacts the Company’s business, results of operations and financial condition cannot be predicted at this time, and the impact of COVID-19 may persist for an extended period of time or become more pronounced. SEC Filer and Emerging Growth Company Status The Company became a large accelerated filer on December 31, 2019, based on the market value of the Company's Class A common stock held by non-affiliates as of the last day of the second quarter in 2019. Prior to that, the Company was an emerging growth company (EGC) as defined in the Jumpstart Our Business Startups Act (JOBS Act). Being an EGC allowed the Company to delay adoption of new or revised accounting pronouncements applicable to public companies until such pronouncements are made applicable to private companies. The Company had elected to use this extended transition period under the JOBS Act. The Company lost the ability to delay adoption of new or revised accounting pronouncements when it became a large accelerated filer as of December 31, 2019. As a result, the financial statements included in this Quarterly Report on Form 10-Q reflect the adoption of new accounting standards effective for calendar year end public companies, including the adoption of ASU 2016-02, Leases (Topic 842) (ASC 842). The Company previously filed its 2019 quarterly interim financial statements on Form 10-Q by accounting for its leases under ASC 840, Leases (ASC 840), and has consequently recast its previously reported 2019 interim financial information to be reported under ASC 842 in this Quarterly Report on Form 10-Q. Refer to the sections titled Recently Adopted Accounting Pronouncements in Note 2 and Adoption of ASC 842 in Note 8 for more information. Comprehensive Loss For all periods presented, comprehensive loss equaled net loss. Therefore, the condensed consolidated statements of comprehensive loss have been omitted from the condensed consolidated financial statements. Segment Information The Company’s Chief Executive Officer (CEO) is the chief operating decision maker. The Company's CEO reviews discrete financial information presented on a consolidated basis for purposes of allocating resources and evaluating the Company’s financial performance. Accordingly, the Company has determined that it operates as a single operating segment and has one reporting unit.

Significant Accounting Policies

Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Recently Adopted Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (FASB) issued ASC 842, which supersedes the previous accounting guidance for leases included within ASC 840. The new guidance generally requires an entity to recognize on its balance sheet operating and finance lease liabilities and corresponding right-of-use assets, as well as to recognize the associated operating lease expenses on its statements of operations. The Company adopted ASC 842 in the 2019 Form 10-K and retroactively applied its provisions to January 1, 2019 in accordance with ASU No. 2018-11, Targeted Improvements to ASC 842 using a modified retrospective approach, thereby recasting the results of operations for each of the first three quarters of 2019. The recast results for the three months ended March 31, 2019 are reflected as such in this Quarterly Report on Form 10-Q. The Company elected not to adjust comparative periods prior to 2019 and will continue to disclose reporting periods prior to January 1, 2019 under ASC 840. The most significant impact of adopting ASC 842 was the derecognition of the Company's build-to-suit asset and improvements, including lessor-owned improvements, with a carrying amount of $26.7 million and the related lease financing obligation of $28.9 million related to the Company's San Francisco office lease. As of January 1, 2019, the Company ceased to allocate its lease payments to interest expense and the build-to-suit liability. Under ASC 842, the Company classifies this lease as an operating lease and recognizes lease expense in the consolidated statement of operations. Lease payments are recorded as a reduction of the operating lease liability, similar to all of the Company's other real estate leases. The Company recorded additional lease operating expense of $3.7 million, decreased depreciation expense of $0.5 million and decreased interest expense of $3.3 million during the year ended December 31, 2019 compared to the year ended December 31, 2018, related to its San Francisco office lease as a result of adopting ASC 842. The adoption of ASC 842 resulted in the recognition of $25.7 million of operating lease right-of-use assets and $29.7 million of operating lease liabilities on the consolidated balance sheet as of January 1, 2019. The Company reclassified $1.7 million of previously recognized deferred rent obligations and lease incentives to operating lease right-of-use assets upon adoption of ASC 842. The Company also recorded finance lease right-of-use assets of $0.4 million and total finance lease liabilities of $0.5 million as of January 1, 2019. The adoption of ASC Topic 842 had no income tax impact to the consolidated financial statements. The Company wrote-off its deferred tax asset related to its built-to-suit lease and grossed up its deferred taxes consistent with the new ASC 842 classifications: right-of-use asset and lease liability, recording a $2.5 million deferred tax liability related to the recognition of right-of-use assets and a $3.0 million deferred tax asset related to the recognition of lease liabilities upon adoption. The deferred taxes recognized upon the adoption of ASC 842 were offset by a valuation allowance, resulting in no income tax impact to the consolidated financial statements. Furthermore, in conjunction with the adoption entry, the Company adjusted its deferred rent deferred tax asset, fixed asset deferred tax liability and prepaid expenses deferred tax liability through retained earnings, which was offset by a valuation allowance. For further information, see Note 8. In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13), which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost, including trade receivables. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss model that requires the use of forward-looking information to calculate credit loss estimates. The Company adopted this new standard effective January 1, 2020 and has considered forward-looking information in its measurement and recognition of expected credit losses for its accounts receivables, creator signing fees and creator advances, including consideration of the financial statement effects of the COVID-19 pandemic. Refer to Note 4, Note 5 and Note 6 for further information. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes . This standard simplifies accounting for income taxes by removing certain exceptions to the general principles and amending existing guidance to improve consistent application. The Company adopted this new standard effective January 1, 2020. Its adoption had no material impact on the Company's financial reporting or results of operations. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The Company adopted this new standard effective January 1, 2020. Its adoption had no material impact on the Company's financial reporting or results of operations. Revenue Recognition The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) (ASC 606) on January 1, 2019. The Company determines revenue recognition through the following steps: i. Identification of the contract, or contracts, with a customer ii. Identification of the performance obligations in the contract iii. Determination of the transaction price iv. Allocation of the transaction price to the performance obligations in the contract v. Recognition of revenue, when, or as, the Company satisfies the performance obligation The Company derives its revenues primarily from service fees and payment processing fees charged at the time a ticket for an event is sold. The Company also derives revenues from providing certain creators with account management services and customer support. The Company's customers are event creators who use the Company's platform to sell tickets to attendees. Revenue is recognized when or as control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company allocates the transaction price by estimating a standalone selling price for each performance obligation using an expected cost plus a margin approach. For service fees and payment processing fees, revenue is recognized when the ticket is sold. For account management services and customer support, revenue is recognized over the period from the date of the sale of the ticket to the date of the event. The event creator has the choice of whether to use Eventbrite Payment Processing (EPP) or to use a third-party payment processor, referred to as Facilitated Payment Processing (FPP). Under the EPP option, the Company is the merchant of record and is responsible for processing the transaction and collecting the face value of the ticket and all associated fees at the time the ticket is sold. The Company is also responsible for remitting these amounts collected, less the Company's fees, to the event creator. Under the FPP option, Eventbrite is not responsible for processing the transaction or collecting the face value of the ticket and associated fees. In this case, the Company invoices the creator for all of the Company's fees. The Company evaluates whether it is appropriate to recognize revenue on a gross or net basis based upon its evaluation of whether the Company obtains control of the specified goods or services by considering if it is primarily responsible for fulfillment of the promise, has inventory risk, and has the latitude in establishing pricing and selecting suppliers, among other factors. The Company determined the event creator is the party responsible for fulfilling the promise to the attendee, as the creator is responsible for providing the event for which a ticket is sold, is responsible for determining the price of the ticket and is responsible for providing a refund if the event is canceled. The Company's service provides a platform for the creator and event attendee to transact and the Company's performance obligation is to facilitate and process that transaction and issue the ticket. The amount that the Company earns for its services is fixed. For the payment processing service, the Company determined that it is the principal in providing the service as the Company is responsible for fulfilling the promise to process the payment and has discretion and latitude in establishing the price of its service. Based on management's assessment, the Company records revenue on a net basis related to its ticketing service and on a gross basis related to its payment processing service. As a result, costs incurred for processing the transactions are included in cost of net revenues in the condensed consolidated statements of operations. Revenue is presented net of indirect taxes, value-added taxes, creator royalties and reserves for customer refunds, payment chargebacks and estimated uncollectible amounts, including estimates related to the effect of the COVID-19 pandemic. If an event is cancelled by a creator, then any obligations to provide refunds to event attendees are the responsibility of that creator. If a creator is unwilling or unable to fulfill their refund obligations, the Company may, at its discretion, provide attendee refunds. Revenue is also presented net of the amortization of creator signing fees. The benefit the Company receives by securing exclusive ticketing and payment processing rights with certain creators from creator signing fees is inseparable from the customer relationship with the creator and accordingly these fees are recorded as a reduction of revenue in the condensed consolidated statements of operations. See also the descriptions of the Company’s advance payouts under the sections Accounts Payable, Creators and Chargebacks and Refund Reserve below. Cost of Net Revenue Cost of net revenue consists primarily of payment processing fees, platform and website hosting fees and operational costs, amortization of acquired developed technology costs, amortization of capitalized internal-use software development costs, field operations costs and allocated customer support costs. Cash, Cash Equivalents and Restricted Cash Cash and cash equivalents includes bank deposits and money market funds held with financial institutions. Cash and cash equivalents balances include the face value of tickets sold on behalf of creators and their share of service charges, which are to be remitted to the creators. Such balances were $232.5 million and $256.8 million as of March 31, 2020 and December 31, 2019, respectively. Although creator cash is legally unrestricted, the Company does not utilize creator cash for its own financing or investing activities as the amounts are payable to creators on a regular basis. These amounts due to creators are included in accounts payable, creators on the consolidated balance sheets. The Company considers all highly liquid investments, including money market funds with an original maturity of three months or less at the date of purchase, to be cash equivalents. The Company has issued letters of credit under lease agreements and other agreements which have been collateralized with cash. This cash is classified as noncurrent restricted cash on the consolidated balance sheets. The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows (in thousands): March 31, December 31, Cash and cash equivalents $ 372,962 $ 420,712 Restricted cash 2,215 2,228 Total cash, cash equivalents and restricted cash $ 375,177 $ 422,940 Funds Receivable and Funds Payable Funds receivable represents cash-in-transit from third-party payment processors that is received by the Company within approximately five business days from the date of the underlying ticketing transaction. The funds receivable balances include the face value of tickets sold on behalf of creators and their share of service charges, which amounts are to be remitted to the creators. Such amounts were zero and $51.1 million as of March 31, 2020 and December 31, 2019, respectively. The zero balance as of March 31, 2020 was a result of chargebacks and refunds owed to third-party payment processors in excess of funds owed to the Company from ticket sales. This excess amount has been classified as funds payable on the condensed consolidated balance sheets as of March 31, 2020. Funds payable represents a liability for chargebacks and refunds to third-party payment processors relating largely to the effects of the COVID-19 pandemic, which caused significant event cancellations and postponements. Funds payable was $3.4 million and zero as of March 31, 2020 and December 31, 2019, respectively. Accounts Payable, Creators Accounts payable, creators consists of unremitted ticket sale proceeds, net of Eventbrite service fees and applicable taxes. Amounts are remitted to creators within five business days subsequent to the completion of the related event. Creators may apply to receive these proceeds prior to completion of their events as creators often need these funds to pay for event-related costs. For qualified creators, the Company passes ticket sales proceeds to the creator prior to the event, subject to certain limitations. Internally, the Company refers to these payments as advance payouts. When an advance payout is made, the Company reduces its cash and cash equivalents with a corresponding decrease to its accounts payable, creators. As a result of the COVID-19 pandemic and its effect of causing creators to cancel, postpone or reschedule events, the Company suspended its advance payouts program effective March 11, 2020. As of that date, the total advance payouts to creators related to future events was approximately $354.0 million. Chargebacks and Refunds Reserve Under the Company's standard terms of service for creators using EPP, the Company settles a creator’s share of the proceeds from ticket sales within five business days after the successful completion of the event. The terms of the Company's standard merchant agreement obligate creators to reimburse attendees (or the Company, if it has processed the refund) who are entitled to refunds under the creator's refund policy and under the Company's refund policy requirement for ticket sales proceeds remitted to creators via advance payouts. When the Company provides advance payouts, it assumes risk that the event may be cancelled, fraudulent, materially not as described or removed from the Company's platform due to its failure to comply with the Company's terms of service or merchant agreement, resulting in significant chargebacks, refund requests and/or disputes between attendees and the creator, and risk that the creator will not be able to otherwise make the attendee whole. The Company may refund attendees if the creator is insolvent or has spent the proceeds of the ticket sales for event-related costs, among other circumstances. The Company may not be able to recover its losses from these events, and such unrecoverable amounts could equal the value of the transaction or transactions settled to the creator prior to the event that is disputed, plus any associated chargeback fees not assumed by the creator. The Company records estimates for refunds and chargebacks of its fees as contra-revenue. The Company records estimates for losses related to chargebacks and refunds of the face value of tickets as an operating expense classified within sales, marketing and support. The chargebacks and refunds reserve was $89.7 million and $2.7 million as of March 31, 2020 and December 31, 2019, respectively. The increase in the reserve balance during the three months ended March 31, 2020 was the result of estimated losses from the advance payout program and estimated future refunds of its fees, relating largely to the COVID-19 pandemic. Prior to March 31, 2020, the Company included its chargebacks and refunds reserve in other accrued liabilities on the consolidated balance sheets, and has reclassified the balance as of December 31, 2019 on the condensed consolidated balance sheets included in this Quarterly Report on Form 10-Q to be consistent with the presentation as of March 31, 2020. Impairment of Long-lived Assets The carrying amounts of long-lived assets, including property and equipment, capitalized internal-use software, acquired intangible assets and right-of-use operating lease assets are periodically reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of these assets may not be recoverable or that the useful life is shorter than originally estimated. Recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to future undiscounted net cash flows the asset is expected to generate over its remaining life. If the asset is considered to be impaired, the amount of any impairment is measured as the difference between the carrying value and the fair value of the impaired asset. If the useful life is shorter than originally estimated, the Company amortizes the remaining carrying value over the revised shorter useful life. During the three months ended March 31, 2020, the Company determined that conditions resulting from the COVID-19 pandemic warranted an interim assessment of its long-lived assets balance. The Company performed a recoverability test and concluded no impairment of the carrying value was required. Goodwill Goodwill represents the excess of the aggregate fair value of the consideration transferred in a business combination over the fair value of the assets acquired, net of liabilities assumed. Goodwill is not amortized but the Company evaluates goodwill impairment of its single reporting unit annually in the fourth quarter, or more frequently if events or changes in circumstances indicate the goodwill may be impaired. The Company determined that the conditions resulting from the COVID-19 pandemic and the decline in the market value of the Company's common stock warranted an interim assessment of its goodwill carrying amount. On January 1, 2020, the Company adopted ASU 2017-04, which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. During the three months ended March 31, 2020, the Company performed its analysis by comparing the estimated fair value of the Company to its carrying amount, including goodwill. The Company's analysis indicated that its estimated fair value, using the market price of its common stock, exceeded its carrying amount and therefore goodwill was not impaired and no additional steps were necessary. Significant Accounting Policies Other than as discussed above, there have been no material changes to the Company's significant accounting policies as described in the Company's 2019 Form 10-K.

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The Company measures its financial assets and liabilities at fair value at each reporting date using a fair value hierarchy that requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Other inputs that are directly or indirectly observable in the marketplace. Level 3 – Unobservable inputs that are supported by little or no market activity. The Company’s cash equivalents, funds receivable, accounts receivable, accounts payable, funds payable and other current liabilities approximate their fair value. All such financial assets and liabilities are Level 1. There were no other Level 1 assets or liabilities recorded at March 31, 2020 and December 31, 2019. There were no transfers of financial assets or liabilities into or out of Level 1, Level 2 or Level 3 for the periods ended March 31, 2020 and December 31, 2019.

Accounts Receivable, Net

Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivable, net is comprised of invoiced amounts to customers who use FPP for payment processing as well as other invoiced amounts. In the three months ended March 31, 2020, the Company recorded $1.1 million of incremental allowance for doubtful accounts, including estimated future losses in consideration of the impact of the COVID-19 pandemic. The following table summarizes the Company’s accounts receivable balances as of the dates indicated (in thousands): March 31, December 31, Accounts receivable, customers $ 4,244 $ 4,979 Allowance for doubtful accounts (2,352) (2,047) Accounts receivable, net $ 1,892 $ 2,932

Creator Signing Fees, Net

Creator Signing Fees, Net	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Creator Signing Fees, Net	Creator Signing Fees, Net Creator signing fees are incentives paid by the Company to secure exclusive ticketing and payment processing rights with certain creators. Amortization of creator signing fees is recorded as a reduction of revenue in the consolidated statements of operations and was $3.1 million and $2.4 million for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020, the balance of creator signing fees, net is being amortized over a weighted-average remaining contract life of 3.4 years on a straight-line basis. The write-offs and other adjustments for the three months ended March 31, 2020 include estimated future losses in consideration of the COVID-19 pandemic. The following table summarizes the activity in creator signing fees for the periods indicated (in thousands): Three Months Ended March 31, 2020 2019 Balance, beginning of period $ 26,307 $ 17,005 Creator signing fees paid 3,894 4,558 Amortization of creator signing fees (3,130) (2,393) Write-offs and other adjustments (9,346) (50) Balance, end of period $ 17,725 $ 19,120 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, December 31, Creator signing fees, net $ 6,347 $ 9,597 Creator signing fees, noncurrent 11,378 16,710 Total creator signing fees $ 17,725 $ 26,307

Creator Advances, Net

Creator Advances, Net	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Creator Advances, Net	Creator Advances, Net Creator advances provide the creator with funds in advance of the event and are subsequently recovered by withholding amounts due to the Company from the sale of tickets for the event until the creator payment has been fully recovered. The write-offs and other adjustments for the three months ended March 31, 2020 include estimated future losses in consideration of the COVID-19 pandemic. The following table summarizes the activity in creator advances for the periods indicated (in thousands): Three Months Ended March 31, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,646 9,768 Creator advances recouped (6,362) (5,749) Write-offs and other adjustments (10,026) (427) Balance, end of period $ 14,462 $ 26,734 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, December 31, Creator advances, net $ 13,868 $ 22,282 Creator advances, noncurrent 594 922 Total creator advances $ 14,462 $ 23,204

Property, Plant and Equipment,

Property, Plant and Equipment, Net	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment, net consisted of the following as of the dates indicated (in thousands): March 31, December 31, Capitalized internal-use software development costs $ 46,482 $ 44,194 Furniture and fixtures 3,891 3,861 Computers and computer equipment 15,554 14,836 Leasehold improvements 8,539 8,393 Finance lease right-of-use assets 1,066 1,005 Property, plant and equipment 75,532 72,289 Less: Accumulated depreciation and amortization (56,139) (52,554) Property, plant and equipment, net $ 19,393 $ 19,735 The Company recorded the following amounts related to depreciation of fixed assets and capitalized internal-use software development costs during the periods indicated (in thousands): Three Months Ended March 31, 2020 2019 Depreciation expense $ 1,514 $ 1,637 Internal-use software development costs capitalized 2,287 2,308 Stock-based compensation costs included in capitalized internal-use software 378 203 Amortization of capitalized internal-use software development costs 2,089 1,701

Leases

Leases	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Leases	Leases Adoption of ASC 842 The Company adopted ASC 842 in the fourth quarter of 2019, effective as of January 1, 2019 and applied a modified retrospective transition approach. The Company will continue to account for comparative reporting periods prior to that date under ASC 840. Upon the adoption of ASC 842, the Company derecognized the build-to-suit asset and related lease financing obligation in their entirety, with the exception of the remaining net book value of lessee-owned tenant improvement assets which will be depreciated over the remaining term of the lease. The Company reclassified the San Francisco office lease as an operating lease consistent with the adoption ASC 842. The adoption effect of derecognizing the build-to-suit assets and lease financing obligation and recognizing operating lease right-of-use assets and operating lease liabilities on the consolidated balances sheets was as follows (in thousands): December 31, January 1, December 31, Property, plant and equipment, net $ 814 $ (26,676) $ 28,101 Other accrued liabilities — (552) 552 Build-to-suit lease financing obligation — (28,510) 28,510 Operating lease right-of-use assets 5,953 10,130 — Operating lease liabilities 5,580 5,167 — Operating lease liabilities, noncurrent 1,446 7,026 — Accumulated deficit 135 135 — As a result of the derecognition of the San Francisco office lease as a build-to-suit lease and reclassification to an operating lease under ASC 842, the Company recast its previously reported results for the three months ended March 31, 2019 as follows (in thousands): Three Months Ended March 31, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 81,326 $ — $ 81,326 Cost of Net Revenue 30,518 47 30,565 Gross Profit 50,808 (47) 50,761 Operating Expenses: Product Development 14,264 333 14,597 Sales, marketing and support 21,562 163 21,725 General and administrative 25,127 253 25,380 Total operating expenses 60,953 749 61,702 Loss from operations (10,145) (796) (10,941) Interest expense (1,933) 841 (1,092) Other income, net 2,180 — 2,180 Loss before income taxes (9,898) 45 (9,853) Income tax provision 100 — 100 Net loss $ (9,998) $ 45 $ (9,953) The Company has also recast its previously reported consolidated cash flows in this Quarterly Report on Form 10-Q for the three months ended March 31, 2019. The derecognition of the build-to-suit lease resulted in a reclassification of $0.2 million of cash outflow in financing activities to cash outflow in operating activities. The $0.2 million was reclassified to cash flows from operating activities amongst net loss, depreciation and amortization, noncash operating lease expense, prepaid expenses and other current assets, operating lease liabilities, other current liabilities and other liabilities in the condensed consolidated statements of cash flows for the three months ended March 31, 2019. Operating Leases The Company leases its office facilities under operating lease arrangements with varying expiration dates through 2029. Operating lease right-of-use assets and operating lease liabilities are recognized at the lease commencement date based on the present value of the lease payments over the lease term. Right-of-use assets also include adjustments related to prepaid or deferred lease payments and lease incentives. As most of the Company's leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate at the lease commencement date to determine the present value of lease payments. The incremental borrowing rate is calculated based on hypothetical fully-secured borrowings to fund each respective lease over the lease term as of the lease commencement date, based on an assessment of the company's implied credit rating. As of March 31, 2020 and December 31, 2019, total operating lease right-of-use assets were $20.4 million and $22.2 million, respectively. Operating lease liabilities were $23.0 million as of March 31, 2020, $9.2 million current and $13.8 million non-current, respectively. Operating lease liabilities were $25.3 million as of December 31, 2019, $9.1 million current and $16.2 million non-current, respectively. Options to extend or terminate a lease are included in the lease term when it is reasonably certain that the Company will exercise such options. As of March 31, 2020, the remaining lease term of the Company's operating leases ranges from less than one year to ten years. The components of operating lease costs were as follows (in thousands): Three Months Ended March 31, 2020 2019 Operating lease costs $ 1,881 $ 1,971 Sublease income (995) (965) Total operating lease costs, net $ 886 $ 1,006 The Company made cash payments of $2.4 million and $1.9 million for operating lease liabilities during the three months ended March 31, 2020 and 2019, respectively, which is included within the operating activities section on the condensed consolidated statements of cash flows. As of March 31, 2020, the Company's operating leases had a weighted-average remaining lease term of 4.44 years and a weighted-average discount rate of 3.7%. As of March 31, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 7,303 2021 5,003 2022 3,405 2023 3,121 2024 2,024 Thereafter 4,149 Total operating lease payments 25,005 Less: Imputed interest (1,991) Total operating lease liabilities $ 23,014 Finance Leases The Company leases certain computer equipment under finance leases. Finance lease right-of-use assets had a carrying amount of $0.4 million as of December 31, 2019 and are included in property, plant and equipment, net on the consolidated balance sheets. Finance lease liabilities totaled $0.7 million as of December 31, 2019, with $0.4 million and $0.3 million included in other accrued liabilities and other noncurrent liabilities, respectively, on the condensed consolidated balance sheets. The Company made cash payments of $0.1 million for finance lease liabilities during each of the three months ended March 31, 2020 and 2019, which are included within the financing activities section on the consolidated statements of cash flows.
Leases	Leases Adoption of ASC 842 The Company adopted ASC 842 in the fourth quarter of 2019, effective as of January 1, 2019 and applied a modified retrospective transition approach. The Company will continue to account for comparative reporting periods prior to that date under ASC 840. Upon the adoption of ASC 842, the Company derecognized the build-to-suit asset and related lease financing obligation in their entirety, with the exception of the remaining net book value of lessee-owned tenant improvement assets which will be depreciated over the remaining term of the lease. The Company reclassified the San Francisco office lease as an operating lease consistent with the adoption ASC 842. The adoption effect of derecognizing the build-to-suit assets and lease financing obligation and recognizing operating lease right-of-use assets and operating lease liabilities on the consolidated balances sheets was as follows (in thousands): December 31, January 1, December 31, Property, plant and equipment, net $ 814 $ (26,676) $ 28,101 Other accrued liabilities — (552) 552 Build-to-suit lease financing obligation — (28,510) 28,510 Operating lease right-of-use assets 5,953 10,130 — Operating lease liabilities 5,580 5,167 — Operating lease liabilities, noncurrent 1,446 7,026 — Accumulated deficit 135 135 — As a result of the derecognition of the San Francisco office lease as a build-to-suit lease and reclassification to an operating lease under ASC 842, the Company recast its previously reported results for the three months ended March 31, 2019 as follows (in thousands): Three Months Ended March 31, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 81,326 $ — $ 81,326 Cost of Net Revenue 30,518 47 30,565 Gross Profit 50,808 (47) 50,761 Operating Expenses: Product Development 14,264 333 14,597 Sales, marketing and support 21,562 163 21,725 General and administrative 25,127 253 25,380 Total operating expenses 60,953 749 61,702 Loss from operations (10,145) (796) (10,941) Interest expense (1,933) 841 (1,092) Other income, net 2,180 — 2,180 Loss before income taxes (9,898) 45 (9,853) Income tax provision 100 — 100 Net loss $ (9,998) $ 45 $ (9,953) The Company has also recast its previously reported consolidated cash flows in this Quarterly Report on Form 10-Q for the three months ended March 31, 2019. The derecognition of the build-to-suit lease resulted in a reclassification of $0.2 million of cash outflow in financing activities to cash outflow in operating activities. The $0.2 million was reclassified to cash flows from operating activities amongst net loss, depreciation and amortization, noncash operating lease expense, prepaid expenses and other current assets, operating lease liabilities, other current liabilities and other liabilities in the condensed consolidated statements of cash flows for the three months ended March 31, 2019. Operating Leases The Company leases its office facilities under operating lease arrangements with varying expiration dates through 2029. Operating lease right-of-use assets and operating lease liabilities are recognized at the lease commencement date based on the present value of the lease payments over the lease term. Right-of-use assets also include adjustments related to prepaid or deferred lease payments and lease incentives. As most of the Company's leases do not provide an implicit interest rate, the Company uses its incremental borrowing rate at the lease commencement date to determine the present value of lease payments. The incremental borrowing rate is calculated based on hypothetical fully-secured borrowings to fund each respective lease over the lease term as of the lease commencement date, based on an assessment of the company's implied credit rating. As of March 31, 2020 and December 31, 2019, total operating lease right-of-use assets were $20.4 million and $22.2 million, respectively. Operating lease liabilities were $23.0 million as of March 31, 2020, $9.2 million current and $13.8 million non-current, respectively. Operating lease liabilities were $25.3 million as of December 31, 2019, $9.1 million current and $16.2 million non-current, respectively. Options to extend or terminate a lease are included in the lease term when it is reasonably certain that the Company will exercise such options. As of March 31, 2020, the remaining lease term of the Company's operating leases ranges from less than one year to ten years. The components of operating lease costs were as follows (in thousands): Three Months Ended March 31, 2020 2019 Operating lease costs $ 1,881 $ 1,971 Sublease income (995) (965) Total operating lease costs, net $ 886 $ 1,006 The Company made cash payments of $2.4 million and $1.9 million for operating lease liabilities during the three months ended March 31, 2020 and 2019, respectively, which is included within the operating activities section on the condensed consolidated statements of cash flows. As of March 31, 2020, the Company's operating leases had a weighted-average remaining lease term of 4.44 years and a weighted-average discount rate of 3.7%. As of March 31, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 7,303 2021 5,003 2022 3,405 2023 3,121 2024 2,024 Thereafter 4,149 Total operating lease payments 25,005 Less: Imputed interest (1,991) Total operating lease liabilities $ 23,014 Finance Leases The Company leases certain computer equipment under finance leases. Finance lease right-of-use assets had a carrying amount of $0.4 million as of December 31, 2019 and are included in property, plant and equipment, net on the consolidated balance sheets. Finance lease liabilities totaled $0.7 million as of December 31, 2019, with $0.4 million and $0.3 million included in other accrued liabilities and other noncurrent liabilities, respectively, on the condensed consolidated balance sheets. The Company made cash payments of $0.1 million for finance lease liabilities during each of the three months ended March 31, 2020 and 2019, which are included within the financing activities section on the consolidated statements of cash flows.

Goodwill and Acquired Intangibl

Goodwill and Acquired Intangible Assets, Net	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Acquired Intangible Assets, Net	Goodwill and Acquired Intangible Assets, Net The carrying amounts of the Company's goodwill was $170.6 million as of March 31, 2020 and December 31, 2019. During the three months ended March 31, 2020, the Company determined that conditions resulting from the COVID-19 pandemic warranted an interim assessment of the carrying amount of goodwill. The assessment was performed as of March 31, 2020 and the Company concluded no impairment of the carrying value of goodwill was required. Acquired intangible assets consisted of the following (in thousands): March 31, 2020 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,084 $ 12 0.2 Customer relationships 74,484 27,948 46,536 5.0 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 48,632 $ 46,548 December 31, 2019 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,062 $ 34 0.2 Customer relationships 74,484 25,360 49,124 5.2 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 46,022 $ 49,158 The Company recorded amortization expense related to acquired intangible assets as follows (in thousands): Three Months Ended March 31, 2020 2019 Cost of net revenue $ 22 $ 229 Sales, marketing and support 2,588 2,571 Total amortization of acquired intangible assets $ 2,610 $ 2,800 As of March 31, 2020, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2020 7,833 2021 10,197 2022 8,202 2023 7,709 2024 7,583 Thereafter 5,024 Total expected future amortization expense $ 46,548

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit The Company has issued letters of credit under lease and other banking agreements, which have been collateralized with cash. This cash is classified as noncurrent restricted cash on the condensed consolidated balance sheets based on the term of the underlying agreements. Restricted cash was $2.2 million as of March 31, 2020 and December 31, 2019. Creator Signing Fees and Creator Advances Creator signing fees and creator advances represent contractual amounts paid to customers pursuant to event ticketing and payment processing agreements. Certain of the Company’s contracts include terms where future payments to creators are committed to, based on performance, as part of the overall ticketing arrangement. The Company's contracts state that these future payments require the customer to meet certain revenue milestones or minimum ticket sales provisions in order to earn the payment, and if that milestone or minimum is not met, the Company is not required to make such payment. The following table presents, by year, the future creator payments not yet paid as of March 31, 2020 (in thousands): Creator Advances Creator Total The remainder of 2020 $ 13,147 $ 3,822 $ 16,969 2021 12,629 2,987 15,616 2022 5,167 409 5,576 2023 3,526 260 3,786 Thereafter 766 — 766 Total $ 35,235 $ 7,478 $ 42,713 Purchase Commitments The following table presents, by year, the future contractual purchase commitments as of March 31, 2020 (in thousands): The remainder of 2020 $ 3,000 2021 and thereafter — Total $ 3,000 Litigation and Loss Contingencies The Company accrues estimates for resolution of legal and other contingencies when losses are probable and estimable. From time to time, the Company may become a party to litigation and subject to claims incident to the ordinary course of business, including intellectual property claims, labor and employment claims, and threatened claims, breach of contract claims, tax and other matters. The matters discussed below summarize the Company's current ongoing pending litigation. Beginning on April 15, 2019, purported stockholders of the Company filed two putative securities class action complaints in the United States District Court for the Northern District of California, and three putative securities class action complaints in the Superior Court of California for the County of San Mateo, against the Company, certain of its executives and directors, and its underwriters for the IPO. Some of these actions also name as defendants venture capital firms that were investors in the Company as of the IPO. On August 22, 2019, the federal court consolidated the two pending actions and appointed lead plaintiffs and lead counsel (the Federal Action). On October 11, 2019, the lead plaintiffs in the Federal Action filed their amended consolidated complaint. The amended complaint generally alleges that the Company misrepresented and/or omitted material information in its IPO offering documents in violation of the Securities Act of 1933. The amended complaint also challenges public statements made after the IPO in violation of the Securities Exchange Act of 1934. The amended complaint seeks unspecified monetary damages and other relief on behalf of investors who purchased the Company's Class A common stock issued pursuant and/or traceable to the IPO offering documents, or between September 20, 2018 and May 1, 2019, inclusive. On December 11, 2019, the defendants filed a motion to dismiss the amended complaint. On March 18, 2020, the court vacated the hearing on the defendants' motion to dismiss set for April 16, 2020. On April 28, 2020, the court granted defendants’ motion to dismiss in its entirety with leave to amend. Lead plaintiffs’ deadline to file a second amended consolidated complaint is June 24, 2020. On June 24, 2019, the state court consolidated two state actions pending at that time (the State Action). On July 24, 2019, the two plaintiffs in the State Action filed a consolidated complaint. The consolidated complaint generally alleged that the Company misrepresented and/or omitted material information in the IPO offering documents, in violation of the Securities Act of 1933. The amended complaint sought unspecified monetary damages and other relief on behalf of investors who purchased the Company's Class A common stock issued pursuant and/or traceable to the IPO offering documents. On August 23, 2019, defendants filed demurrers to the consolidated complaint. A third state-court action was filed on August 23, 2019. On September 11, 2019, that complaint was consolidated into the operative complaint filed on July 24, 2019, and the court ordered that the arguments in defendants’ pending demurrers would apply to that newly filed complaint. At the hearing on defendants’ demurrers on November 1, 2019, the court sustained the demurrer with leave to amend. On December 13, 2019, the court granted requests by two plaintiffs to voluntarily dismiss their claims without prejudice. The remaining plaintiff and two new named plaintiffs filed a first amended consolidated complaint (FAC) on February 10, 2020. Defendants' filed demurrers to the FAC on March 26, 2020. On April 14, 2020, the court indefinitely vacated the May 1, 2020 hearing on the demurrers given the novel coronavirus pandemic, stating it would reschedule the hearing once regular court proceedings are allowed to resume. The Company believes that these actions are without merit and intends to vigorously defend them. The Company cannot predict the outcome of or estimate the possible loss or range of loss from the above described matters. On July 16, 2019, the Company filed two complaints in the United States District Court for the Northern District of California, entitled Eventbrite, Inc. v. MF Live, Inc., et al., 3:19-CV-04084 and Eventbrite, Inc. v. Fab Loranger et al., 3:19-CV-04083 (collectively, the Roxodus Lawsuits). The Roxodus Lawsuits arise out of MF Live’s (MFL) cancellation of the Roxodus music festival in Ontario, Canada, and MFL's and Loranger's subsequent refusals to issue refunds to impacted ticket buyers or to reimburse Eventbrite for payments to such ticket buyers. Eventbrite provided ticketing and payment processing services for the event pursuant to a written contract. When the event was cancelled and MFL refused to issue refunds, Eventbrite issued refunds totaling $4.0 million to ticket buyers who bought tickets on the Eventbrite platform. Pursuant to Eventbrite's Merchant Agreement, MFL was contractually required to reimburse Eventbrite for such refunds, and Loranger had signed a personal guaranty agreement committing to personally honor MFL’s obligations if the entity failed to do so. Accordingly, the Roxodus Lawsuits assert claims for breach of contract, breach of the implied covenant of good faith and fair dealing, fraud, money had and received, and actual and constructive fraudulent transfers. The Roxodus Lawsuits are in their early stages and the Company cannot predict the likelihood of success. MFL has filed for bankruptcy in Canada, staying Eventbrite's action against the entity. The Company is monitoring and participating in the bankruptcy process pursuant to its rights under Canadian law. Eventbrite's investigation of the assets held by and/or on behalf of MFL, Loranger, and the other defendants is ongoing. In addition to the litigation discussed above, from time to time, the Company may be subject to legal actions and claims in the ordinary course of business. The Company has received, and may in the future continue to receive, claims from third parties. Future litigation may be necessary to defend the Company or its creators. The results of any current or future litigation cannot be predicted with certainty, and regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources and other factors. The Company is currently under audit in certain jurisdictions with regard to indirect tax matters. The Company establishes reserves for indirect tax matters when it determines that the likelihood of a loss is probable, and the loss is reasonably estimable. Accordingly, the Company has established a reserve for the potential settlement of issues related to sales and other indirect taxes in the amount of $14.2 million and $14.8 million as of March 31, 2020 and December 31, 2019, respectively. These amounts, which represent management’s best estimates of its potential liability, include potential interest and penalties of $1.5 million and $1.4 million as of March 31, 2020 and December 31, 2019, respectively. The Company does not believe that any ultimate liability resulting from any of these matters will have a material adverse effect on its business, consolidated financial position, results of operations or liquidity. However, the outcome of these matters is inherently uncertain. Therefore, if one or more of these matters were resolved against the Company for amounts in excess of management’s expectations, the Company’s financial statements, including in a particular reporting period in which any such outcome becomes probable and estimable, could be materially adversely affected. Indemnifications

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Common Stock The Company has two classes of common stock, Class A and Class B. Holders of Class A common stock are entitled to one vote per share and holders of Class B common stock are entitled to ten votes per share. The Company’s common stock has no preferences or privileges and is not redeemable. Holders of Class A and Class B common stock are entitled to dividends, if and when declared, by the Company’s board of directors. 2004 and 2010 Stock Option Plans In 2004, the board of directors and stockholders of the Company authorized and ratified the 2004 Stock Plan (2004 Plan), as amended. The 2004 Plan allowed for the issuance of incentive stock options (ISOs), non-statutory stock options (NSOs) and stock purchase rights. The 2004 Plan states the maximum aggregate number of shares that may be subject to options or stock purchase rights and sold under the plan is 6,000,000. In 2010, the board of directors and stockholders of the Company authorized and ratified the 2010 Stock Plan (2010 Plan), as amended. The 2010 Plan allowed for the issuance of ISOs, NSOs and stock purchase rights. The 2010 Plan states the maximum aggregate number of shares that may be subject to options or stock purchase rights and sold under the plan is 30,663,761 shares. The Company no longer grants awards under the 2004 Plan or the 2010 Plan. 2018 Stock Option and Incentive Plan The 2018 Stock Option and Incentive Plan (2018 Plan) allows for the granting of ISOs, NSOs, stock appreciation rights, restricted stock, restricted stock units (RSUs), unrestricted stock awards, dividend equivalent rights and cash-based awards. The 2018 Plan replaces the 2010 Plan, but the 2010 Plan will continue to govern outstanding equity awards granted thereunder. The Company initially reserved 7,672,600 shares of Class A common stock for the issuance of awards under the 2018 Plan and 9,972,355 shares of Class A common stock were reserved as of March 31, 2020. As of March 31, 2020, there were 14,726,087 options issued and outstanding under the 2004 Plan, 2010 Plan and 2018 Plan (collectively, the Plans) and 15,515,408 shares available for issuance under the 2018 Plan. Stock options granted typically vest over a four Stock option activity under the Plans is as follows: Outstanding Weighted- Weighted- Aggregate Balance at December 31, 2019 15,684,021 $ 9.28 6.3 $ 170,847 Granted 133,333 7.50 Exercised (738,410) 6.30 9,734 Cancelled (352,857) 10.60 Balance at March 31, 2020 14,726,087 9.39 5.7 14,548 Vested and exercisable as of March 31, 2020 9,845,948 7.45 4.7 14,372 Vested and expected to vest as of March 31, 2020 14,338,031 9.29 5.6 14,540 Vested and exercisable as of December 31, 2019 9,913,182 7.14 5.1 129,341 Vested and expected to vest as of December 31, 2019 15,197,994 9.16 6.3 167,439 2018 Employee Stock Purchase Plan As of March 31, 2020, a total of 2,318,083 shares of the Company's Class A common stock were authorized for issuance under the 2018 Employee Stock Purchase Plan (ESPP). No shares were purchased under the ESPP during the three months ended March 31, 2020 and, as of that date, 2,046,789 shares of Class A common stock were available for future issuance under the plan. Common Stock Subject to Repurchase At March 31, 2020 and December 31, 2019, outstanding common stock included 10,724 and 18,665 shares, respectively, subject to repurchase related to stock options early exercised and unvested. The Company had a liability of $0.2 million as of March 31, 2020 and December 31, 2019, related to early exercises of stock options. The liability is reclassified into stockholders’ equity as the awards vest. Stock-based Compensation Expense All stock-based awards to employees and members of the Company’s board of directors are measured based on the grant date fair value of the awards and recognized in the consolidated statements of operations over the period during which the employee is required to perform services in exchange for the award (the vesting period of the award). The Company estimates the fair value of stock options granted using the Black-Scholes option pricing model and records stock-based compensation expense for service-based equity awards using the straight-line attribution method. The following assumptions presented as weighted averages were used to estimate the fair value of stock options granted to employees: Three Months Ended March 31, 2020 2019 Expected dividend yield —% —% Expected volatility 64.6% 49.7% Risk-free interest rate 0.67% 2.58% Expected term (years) 6.02 6.08 The weighted-average fair value of stock options granted was $4.35 and $16.01 for the three months ended March 31, 2020 and 2019, respectively. As of March 31, 2020 and December 31, 2019, the total unrecognized stock-based compensation related to unvested options outstanding was $32.8 million and $38.2 million, respectively, to be recognized over a weighted-average period of 2.29 years and 2.39 years, respectively. Restricted Stock Units Restricted stock unit activity for the periods indicated is presented as follows: Outstanding Weighted-average grant date fair value per share Weighted- Aggregate Balance at December 31, 2019 3,791,543 $ 20.44 1.8 $ 76,596 Awarded 458,891 12.65 Released (245,962) 24.24 Cancelled (179,667) 22.34 Balance at March 31, 2020 3,824,805 19.17 1.7 27,921 Vested and expected to vest as of March 31, 2020 3,162,636 19.22 1.6 23,087 Vested and expected to vest as of December 31, 2019 3,126,182 20.46 1.6 63,055 The Company recognized $5.1 million and $2.3 million of stock-based compensation expense related to RSUs during the three months ended March 31, 2020 and 2019, respectively. Total unrecognized stock-based compensation related to RSUs outstanding was $55.1 million and $57.3 million as of March 31, 2020 and December 31, 2019, respectively, which is recognized over a weighted-average period of 3.28 years and 3.41 years, respectively.

Net Loss Per Share

Net Loss Per Share	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of shares of common stock outstanding during the period, less shares subject to repurchase. Diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding for the period. In periods of net loss, basic net loss per share and diluted net loss per share are equal as including the potentially dilutive securities has an anti-dilutive effect. The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended March 31, 2020 2019 Net loss $ (146,476) $ (9,953) Weighted-average shares used in computing net loss per share, basic and diluted 85,879 78,670 Net loss per share, basic and diluted $ (1.71) $ (0.13) The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti-dilutive effect (in thousands): March 31, 2020 2019 Stock-options to purchase common stock 14,726 19,880 Restricted stock and restricted stock units 3,912 1,285 Early exercised options 11 44 Total shares of potentially dilutive securities 18,649 21,209

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded income tax expense of $0.1 million for each of the three months ended March 31, 2020 and 2019. The differences in the tax provision for the periods presented and the U.S. federal statutory rate is primarily due to foreign taxes in profitable jurisdictions and the recording of a full valuation allowance on our net deferred tax assets. The Company applies the discrete method provided in ASC 740 to calculate its interim tax provision.

Geographic Information

Geographic Information	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Geographic Information	Geographic Information The following table presents the Company's total net revenue by geography based on the currency of the underlying transaction (in thousands): Three Months Ended March 31, 2020 2019 United States $ 35,377 $ 59,780 International 13,709 21,546 Total net revenue $ 49,086 $ 81,326 No individual country included in International net revenue represented more than 10% of the total consolidated net revenue for any of the periods presented. Substantially all of the Company's long-lived assets are located in the United States.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company has evaluated events from March 31, 2020 through May 11, 2020, the date these financial statements were issued. On April 8, 2020, the Board of Directors of the Company approved a global workforce reduction impacting approximately 45% of the Company’s employees as part of an expense reduction plan related to the impact of the COVID-19 pandemic and its effect on the Company's reported paid ticket volume and net revenue. The Company expects to incur total restructuring charges related to the workforce reduction of $10.0 - 14.0 million on a pre-tax basis. The Company expects the majority of these costs to be recorded in the second quarter of 2020 with the balance expected to be recorded in the third and fourth quarters of 2020. On May 9, 2020, the Company entered into a credit agreement (Credit Agreement) with FP EB Aggregator, L.P. and FP Credit Partners, L.P., as the administrative agent. The Credit Agreement provides for initial term loans (Initial Term Loans) in the aggregate principal amount of $125.0 million, and delayed draw term loans (Delayed Draw Term Loans, and together with the Initial Term Loans, New Term Loans) in an aggregate principal amount of $100.0 million. The Delayed Draw Term Loans may only be accessed from December 31, 2020 until September 30, 2021, subject to certain conditions. The full amount of the Initial Term Loans are expected to be drawn on May 13, 2020, but in any event, no later than May 25, 2020 (Initial Funding Date). Borrowings under the Credit Agreement bear interest at a rate per annum equal to (i) 4.0% payable in Cash Pay Interest (as defined in the Credit Agreement) and (ii) 8.5% PIK Interest (as defined in the Credit Agreement). The New Term Loans mature on the fifth anniversary of the Initial Funding Date, and there are no amortization payments with respect to the New Term Loans. On May 9, 2020, in connection with the execution of the Credit Agreement described above, the Company entered into a Stock Purchase Agreement (Stock Purchase Agreement) with FP EB Aggregator, L.P. (Purchaser). Subject to the terms and conditions of the Stock Purchase Agreement, the Company is obligated to issue and sell 2,599,174 shares of Class A Common Stock to the Purchaser for a purchase price of $0.01 per share. The closing of the purchase and sale of the shares is expected to occur on the Initial Funding Date.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation	The accompanying interim condensed consolidated financial statements of the Company are unaudited. The unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and the applicable rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The condensed consolidated balance sheet as of December 31, 2019 included herein was derived from the audited financial statements as of that date. The accompanying unaudited interim condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and, in the opinion of management, reflect all adjustments of a normal and recurring nature considered necessary to state fairly the Company's consolidated financial position, results of operations and cash flows for the interim periods. All intercompany transactions and balances have been eliminated. The interim results for the three months ended March 31, 2020 are not necessarily indicative of the results that may be expected for the year ending December 31, 2020 or for any other future annual or interim period. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with "Management's Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk" and the Consolidated Financial Statements and notes thereto included in Items 7, 7A and 8, respectively, in the Company's Annual Report on Form 10-K for the year ended December 31, 2019 (2019 Form 10-K).
Use of Estimates	In order to conform with U.S. GAAP, the Company is required to make certain estimates, judgments and assumptions when preparing its consolidated financial statements. These estimates, judgments and assumptions affect the reported assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenue and expenses during the reported periods. These estimates include, but are not limited to, the recoverability of creator signing fees and creator advances, the chargebacks and refunds reserve, the capitalization and estimated useful life of internal-use software, certain assumptions used in the valuation of equity awards, assumptions used in determining the fair value of business combinations, the allowance for doubtful accounts, indirect tax reserves and contra-revenue amounts related to fraudulent events, customer disputed transactions and refunds. The Company evaluates these estimates on an ongoing basis. Actual results could differ from those estimates and such differences could be material to the Company’s consolidated financial statements. COVID-19 Impacts During the three months ended March 31, 2020, a global health pandemic referred to as COVID-19 arose and has disrupted several industries around the world, including the live events industry. The effect of and uncertainties surrounding the COVID-19 pandemic has caused the Company to make significant estimates in its condensed consolidated financial statements as of and for the three months ended March 31, 2020, specifically related to chargebacks and refunds due to cancelled or postponed events, which impacts net revenue, advance payouts, creator signing fees and creator advances. The COVID-19 pandemic is ongoing in nature and the Company will revise such estimates in future reporting periods to reflect management's best estimates of future outcomes. The COVID-19 pandemic resulted in the worldwide cancellation or postponements of live events and adversely affected the Company’s results of operations in the three months ended March 31, 2020. There is significant uncertainty regarding the extent and duration of the impact that the COVID-19 pandemic will have on the Company’s business. The full extent to which COVID-19 impacts the Company’s business, results of operations and financial condition cannot be predicted at this time, and the impact of COVID-19 may persist for an extended period of time or become more pronounced.
Comprehensive Loss	For all periods presented, comprehensive loss equaled net loss. Therefore, the condensed consolidated statements of comprehensive loss have been omitted from the condensed consolidated financial statements.
Segment Information	The Company’s Chief Executive Officer (CEO) is the chief operating decision maker. The Company's CEO reviews discrete financial information presented on a consolidated basis for purposes of allocating resources and evaluating the Company’s financial performance. Accordingly, the Company has determined that it operates as a single operating segment and has one reporting unit
Recently Adopted Accounting Pronouncements	In February 2016, the Financial Accounting Standards Board (FASB) issued ASC 842, which supersedes the previous accounting guidance for leases included within ASC 840. The new guidance generally requires an entity to recognize on its balance sheet operating and finance lease liabilities and corresponding right-of-use assets, as well as to recognize the associated operating lease expenses on its statements of operations. The Company adopted ASC 842 in the 2019 Form 10-K and retroactively applied its provisions to January 1, 2019 in accordance with ASU No. 2018-11, Targeted Improvements to ASC 842 using a modified retrospective approach, thereby recasting the results of operations for each of the first three quarters of 2019. The recast results for the three months ended March 31, 2019 are reflected as such in this Quarterly Report on Form 10-Q. The Company elected not to adjust comparative periods prior to 2019 and will continue to disclose reporting periods prior to January 1, 2019 under ASC 840. The most significant impact of adopting ASC 842 was the derecognition of the Company's build-to-suit asset and improvements, including lessor-owned improvements, with a carrying amount of $26.7 million and the related lease financing obligation of $28.9 million related to the Company's San Francisco office lease. As of January 1, 2019, the Company ceased to allocate its lease payments to interest expense and the build-to-suit liability. Under ASC 842, the Company classifies this lease as an operating lease and recognizes lease expense in the consolidated statement of operations. Lease payments are recorded as a reduction of the operating lease liability, similar to all of the Company's other real estate leases. The Company recorded additional lease operating expense of $3.7 million, decreased depreciation expense of $0.5 million and decreased interest expense of $3.3 million during the year ended December 31, 2019 compared to the year ended December 31, 2018, related to its San Francisco office lease as a result of adopting ASC 842. The adoption of ASC 842 resulted in the recognition of $25.7 million of operating lease right-of-use assets and $29.7 million of operating lease liabilities on the consolidated balance sheet as of January 1, 2019. The Company reclassified $1.7 million of previously recognized deferred rent obligations and lease incentives to operating lease right-of-use assets upon adoption of ASC 842. The Company also recorded finance lease right-of-use assets of $0.4 million and total finance lease liabilities of $0.5 million as of January 1, 2019. The adoption of ASC Topic 842 had no income tax impact to the consolidated financial statements. The Company wrote-off its deferred tax asset related to its built-to-suit lease and grossed up its deferred taxes consistent with the new ASC 842 classifications: right-of-use asset and lease liability, recording a $2.5 million deferred tax liability related to the recognition of right-of-use assets and a $3.0 million deferred tax asset related to the recognition of lease liabilities upon adoption. The deferred taxes recognized upon the adoption of ASC 842 were offset by a valuation allowance, resulting in no income tax impact to the consolidated financial statements. Furthermore, in conjunction with the adoption entry, the Company adjusted its deferred rent deferred tax asset, fixed asset deferred tax liability and prepaid expenses deferred tax liability through retained earnings, which was offset by a valuation allowance. For further information, see Note 8. In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13), which requires the measurement and recognition of expected credit losses for financial assets held at amortized cost, including trade receivables. ASU 2016-13 replaces the existing incurred loss impairment model with an expected loss model that requires the use of forward-looking information to calculate credit loss estimates. The Company adopted this new standard effective January 1, 2020 and has considered forward-looking information in its measurement and recognition of expected credit losses for its accounts receivables, creator signing fees and creator advances, including consideration of the financial statement effects of the COVID-19 pandemic. Refer to Note 4, Note 5 and Note 6 for further information. In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740), Simplifying the Accounting for Income Taxes . This standard simplifies accounting for income taxes by removing certain exceptions to the general principles and amending existing guidance to improve consistent application. The Company adopted this new standard effective January 1, 2020. Its adoption had no material impact on the Company's financial reporting or results of operations. In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment (ASU 2017-04), which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The Company adopted this new standard effective January 1, 2020. Its adoption had no material impact on the Company's financial reporting or results of operations.
Revenue Recognition and Cost of Net Revenue	The Company adopted ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) (ASC 606) on January 1, 2019. The Company determines revenue recognition through the following steps: i. Identification of the contract, or contracts, with a customer ii. Identification of the performance obligations in the contract iii. Determination of the transaction price iv. Allocation of the transaction price to the performance obligations in the contract v. Recognition of revenue, when, or as, the Company satisfies the performance obligation The Company derives its revenues primarily from service fees and payment processing fees charged at the time a ticket for an event is sold. The Company also derives revenues from providing certain creators with account management services and customer support. The Company's customers are event creators who use the Company's platform to sell tickets to attendees. Revenue is recognized when or as control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company allocates the transaction price by estimating a standalone selling price for each performance obligation using an expected cost plus a margin approach. For service fees and payment processing fees, revenue is recognized when the ticket is sold. For account management services and customer support, revenue is recognized over the period from the date of the sale of the ticket to the date of the event. The event creator has the choice of whether to use Eventbrite Payment Processing (EPP) or to use a third-party payment processor, referred to as Facilitated Payment Processing (FPP). Under the EPP option, the Company is the merchant of record and is responsible for processing the transaction and collecting the face value of the ticket and all associated fees at the time the ticket is sold. The Company is also responsible for remitting these amounts collected, less the Company's fees, to the event creator. Under the FPP option, Eventbrite is not responsible for processing the transaction or collecting the face value of the ticket and associated fees. In this case, the Company invoices the creator for all of the Company's fees. The Company evaluates whether it is appropriate to recognize revenue on a gross or net basis based upon its evaluation of whether the Company obtains control of the specified goods or services by considering if it is primarily responsible for fulfillment of the promise, has inventory risk, and has the latitude in establishing pricing and selecting suppliers, among other factors. The Company determined the event creator is the party responsible for fulfilling the promise to the attendee, as the creator is responsible for providing the event for which a ticket is sold, is responsible for determining the price of the ticket and is responsible for providing a refund if the event is canceled. The Company's service provides a platform for the creator and event attendee to transact and the Company's performance obligation is to facilitate and process that transaction and issue the ticket. The amount that the Company earns for its services is fixed. For the payment processing service, the Company determined that it is the principal in providing the service as the Company is responsible for fulfilling the promise to process the payment and has discretion and latitude in establishing the price of its service. Based on management's assessment, the Company records revenue on a net basis related to its ticketing service and on a gross basis related to its payment processing service. As a result, costs incurred for processing the transactions are included in cost of net revenues in the condensed consolidated statements of operations. Revenue is presented net of indirect taxes, value-added taxes, creator royalties and reserves for customer refunds, payment chargebacks and estimated uncollectible amounts, including estimates related to the effect of the COVID-19 pandemic. If an event is cancelled by a creator, then any obligations to provide refunds to event attendees are the responsibility of that creator. If a creator is unwilling or unable to fulfill their refund obligations, the Company may, at its discretion, provide attendee refunds. Revenue is also presented net of the amortization of creator signing fees. The benefit the Company receives by securing exclusive ticketing and payment processing rights with certain creators from creator signing fees is inseparable from the customer relationship with the creator and accordingly these fees are recorded as a reduction of revenue in the condensed consolidated statements of operations. See also the descriptions of the Company’s advance payouts under the sections Accounts Payable, Creators and Chargebacks and Refund Reserve below.
Cash, Cash Equivalents and Restricted Cash	Cash and cash equivalents includes bank deposits and money market funds held with financial institutions. Cash and cash equivalents balances include the face value of tickets sold on behalf of creators and their share of service charges, which are to be remitted to the creators. Such balances were $232.5 million and $256.8 million as of March 31, 2020 and December 31, 2019, respectively. Although creator cash is legally unrestricted, the Company does not utilize creator cash for its own financing or investing activities as the amounts are payable to creators on a regular basis. These amounts due to creators are included in accounts payable, creators on the consolidated balance sheets. The Company considers all highly liquid investments, including money market funds with an original maturity of three months or less at the date of purchase, to be cash equivalents.The Company has issued letters of credit under lease agreements and other agreements which have been collateralized with cash. This cash is classified as noncurrent restricted cash on the consolidated balance sheets.
Funds Receivable	Funds receivable represents cash-in-transit from third-party payment processors that is received by the Company within approximately five business days from the date of the underlying ticketing transaction. The funds receivable balances include the face value of tickets sold on behalf of creators and their share of service charges, which amounts are to be remitted to the creators.
Funds Payable	Funds payable represents a liability for chargebacks and refunds to third-party payment processors relating largely to the effects of the COVID-19 pandemic, which caused significant event cancellations and postponements.
Accounts Payable, Creators	Accounts payable, creators consists of unremitted ticket sale proceeds, net of Eventbrite service fees and applicable taxes. Amounts are remitted to creators within five business days subsequent to the completion of the related event. Creators may apply to receive these proceeds prior to completion of their events as creators often need these funds to pay for event-related costs. For qualified creators, the Company passes ticket sales proceeds to the creator prior to the event, subject to certain limitations. Internally, the Company refers to these payments as advance payouts. When an advance payout is made, the Company reduces its cash and cash equivalents with a corresponding decrease to its accounts payable, creators.
Chargebacks and Refunds Reserve	Under the Company's standard terms of service for creators using EPP, the Company settles a creator’s share of the proceeds from ticket sales within five business days after the successful completion of the event. The terms of the Company's standard merchant agreement obligate creators to reimburse attendees (or the Company, if it has processed the refund) who are entitled to refunds under the creator's refund policy and under the Company's refund policy requirement for ticket sales proceeds remitted to creators via advance payouts. When the Company provides advance payouts, it assumes risk that the event may be cancelled, fraudulent, materially not as described or removed from the Company's platform due to its failure to comply with the Company's terms of service or merchant agreement, resulting in significant chargebacks, refund requests and/or disputes between attendees and the creator, and risk that the creator will not be able to otherwise make the attendee whole. The Company may refund attendees if the creator is insolvent or has spent the proceeds of the ticket sales for event-related costs, among other circumstances. The Company may not be able to recover its losses from these events, and such unrecoverable amounts could equal the value of the transaction or transactions settled to the creator prior to the event that is disputed, plus any associated chargeback fees not assumed by the creator. The Company records estimates for refunds and chargebacks of its fees as contra-revenue. The Company records estimates for losses related to chargebacks and refunds of the face value of tickets as an operating expense classified within sales, marketing and support. The chargebacks and refunds reserve was $89.7 million and $2.7 million as of March 31, 2020 and December 31, 2019, respectively. The increase in the reserve balance during the three months ended March 31, 2020 was the result of estimated losses from the advance payout program and estimated future refunds of its fees, relating largely to the COVID-19 pandemic. Prior to March 31, 2020, the Company included its chargebacks and refunds reserve in other accrued liabilities on the consolidated balance sheets, and has reclassified the balance as of December 31, 2019 on the condensed consolidated balance sheets included in this Quarterly Report on Form 10-Q to be consistent with the presentation as of March 31, 2020.
Impairment of Long-Lived Assets	The carrying amounts of long-lived assets, including property and equipment, capitalized internal-use software, acquired intangible assets and right-of-use operating lease assets are periodically reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of these assets may not be recoverable or that the useful life is shorter than originally estimated. Recoverability of assets to be held and used is measured by comparing the carrying amount of an asset to future undiscounted net cash flows the asset is expected to generate over its remaining life. If the asset is considered to be impaired, the amount of any impairment is measured as the difference between the carrying value and the fair value of the impaired asset. If the useful life is shorter than originally estimated, the Company amortizes the remaining carrying value over the revised shorter useful life.
Goodwill	Goodwill represents the excess of the aggregate fair value of the consideration transferred in a business combination over the fair value of the assets acquired, net of liabilities assumed. Goodwill is not amortized but the Company evaluates goodwill impairment of its single reporting unit annually in the fourth quarter, or more frequently if events or changes in circumstances indicate the goodwill may be impaired.The Company determined that the conditions resulting from the COVID-19 pandemic and the decline in the market value of the Company's common stock warranted an interim assessment of its goodwill carrying amount. On January 1, 2020, the Company adopted ASU 2017-04, which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. During the three months ended March 31, 2020, the Company performed its analysis by comparing the estimated fair value of the Company to its carrying amount, including goodwill. The Company's analysis indicated that its estimated fair value, using the market price of its common stock, exceeded its carrying amount and therefore goodwill was not impaired and no additional steps were necessary.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Reconciliation of Cash and Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows (in thousands): March 31, December 31, Cash and cash equivalents $ 372,962 $ 420,712 Restricted cash 2,215 2,228 Total cash, cash equivalents and restricted cash $ 375,177 $ 422,940
Reconciliation of Cash and Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same amounts shown in the consolidated statements of cash flows (in thousands): March 31, December 31, Cash and cash equivalents $ 372,962 $ 420,712 Restricted cash 2,215 2,228 Total cash, cash equivalents and restricted cash $ 375,177 $ 422,940

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Summary of Accounts Receivable	The following table summarizes the Company’s accounts receivable balances as of the dates indicated (in thousands): March 31, December 31, Accounts receivable, customers $ 4,244 $ 4,979 Allowance for doubtful accounts (2,352) (2,047) Accounts receivable, net $ 1,892 $ 2,932 Three Months Ended March 31, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,646 9,768 Creator advances recouped (6,362) (5,749) Write-offs and other adjustments (10,026) (427) Balance, end of period $ 14,462 $ 26,734 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, December 31, Creator advances, net $ 13,868 $ 22,282 Creator advances, noncurrent 594 922 Total creator advances $ 14,462 $ 23,204

Creator Signing Fees, Net (Tabl

Creator Signing Fees, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Summary of the Activity in Creator Signing Fees	The following table summarizes the activity in creator signing fees for the periods indicated (in thousands): Three Months Ended March 31, 2020 2019 Balance, beginning of period $ 26,307 $ 17,005 Creator signing fees paid 3,894 4,558 Amortization of creator signing fees (3,130) (2,393) Write-offs and other adjustments (9,346) (50) Balance, end of period $ 17,725 $ 19,120 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, December 31, Creator signing fees, net $ 6,347 $ 9,597 Creator signing fees, noncurrent 11,378 16,710 Total creator signing fees $ 17,725 $ 26,307

Creator Advances, Net (Tables)

Creator Advances, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Summary of Activity in Creator Advances	The following table summarizes the Company’s accounts receivable balances as of the dates indicated (in thousands): March 31, December 31, Accounts receivable, customers $ 4,244 $ 4,979 Allowance for doubtful accounts (2,352) (2,047) Accounts receivable, net $ 1,892 $ 2,932 Three Months Ended March 31, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,646 9,768 Creator advances recouped (6,362) (5,749) Write-offs and other adjustments (10,026) (427) Balance, end of period $ 14,462 $ 26,734 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, December 31, Creator advances, net $ 13,868 $ 22,282 Creator advances, noncurrent 594 922 Total creator advances $ 14,462 $ 23,204

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Property, plant and equipment, net consisted of the following as of the dates indicated (in thousands): March 31, December 31, Capitalized internal-use software development costs $ 46,482 $ 44,194 Furniture and fixtures 3,891 3,861 Computers and computer equipment 15,554 14,836 Leasehold improvements 8,539 8,393 Finance lease right-of-use assets 1,066 1,005 Property, plant and equipment 75,532 72,289 Less: Accumulated depreciation and amortization (56,139) (52,554) Property, plant and equipment, net $ 19,393 $ 19,735
Capitalized Internal-Use Software Development Costs	The Company recorded the following amounts related to depreciation of fixed assets and capitalized internal-use software development costs during the periods indicated (in thousands): Three Months Ended March 31, 2020 2019 Depreciation expense $ 1,514 $ 1,637 Internal-use software development costs capitalized 2,287 2,308 Stock-based compensation costs included in capitalized internal-use software 378 203 Amortization of capitalized internal-use software development costs 2,089 1,701

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Adoption Effect of Topic 842	The adoption effect of derecognizing the build-to-suit assets and lease financing obligation and recognizing operating lease right-of-use assets and operating lease liabilities on the consolidated balances sheets was as follows (in thousands): December 31, January 1, December 31, Property, plant and equipment, net $ 814 $ (26,676) $ 28,101 Other accrued liabilities — (552) 552 Build-to-suit lease financing obligation — (28,510) 28,510 Operating lease right-of-use assets 5,953 10,130 — Operating lease liabilities 5,580 5,167 — Operating lease liabilities, noncurrent 1,446 7,026 — Accumulated deficit 135 135 — As a result of the derecognition of the San Francisco office lease as a build-to-suit lease and reclassification to an operating lease under ASC 842, the Company recast its previously reported results for the three months ended March 31, 2019 as follows (in thousands): Three Months Ended March 31, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 81,326 $ — $ 81,326 Cost of Net Revenue 30,518 47 30,565 Gross Profit 50,808 (47) 50,761 Operating Expenses: Product Development 14,264 333 14,597 Sales, marketing and support 21,562 163 21,725 General and administrative 25,127 253 25,380 Total operating expenses 60,953 749 61,702 Loss from operations (10,145) (796) (10,941) Interest expense (1,933) 841 (1,092) Other income, net 2,180 — 2,180 Loss before income taxes (9,898) 45 (9,853) Income tax provision 100 — 100 Net loss $ (9,998) $ 45 $ (9,953)
Components of Operating Lease Cost	The components of operating lease costs were as follows (in thousands): Three Months Ended March 31, 2020 2019 Operating lease costs $ 1,881 $ 1,971 Sublease income (995) (965) Total operating lease costs, net $ 886 $ 1,006
Maturities of Operating Lease Liabilities	As of March 31, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 7,303 2021 5,003 2022 3,405 2023 3,121 2024 2,024 Thereafter 4,149 Total operating lease payments 25,005 Less: Imputed interest (1,991) Total operating lease liabilities $ 23,014

Goodwill and Acquired Intangi_2

Goodwill and Acquired Intangible Assets, Net (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired intangible assets consisted of the following (in thousands): March 31, 2020 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,084 $ 12 0.2 Customer relationships 74,484 27,948 46,536 5.0 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 48,632 $ 46,548 December 31, 2019 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,062 $ 34 0.2 Customer relationships 74,484 25,360 49,124 5.2 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 46,022 $ 49,158
Amortization Expense Related to Acquired Intangible Assets	The Company recorded amortization expense related to acquired intangible assets as follows (in thousands): Three Months Ended March 31, 2020 2019 Cost of net revenue $ 22 $ 229 Sales, marketing and support 2,588 2,571 Total amortization of acquired intangible assets $ 2,610 $ 2,800
Total Expected Future Amortization Expense for Acquired Intangible Assets	As of March 31, 2020, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2020 7,833 2021 10,197 2022 8,202 2023 7,709 2024 7,583 Thereafter 5,024 Total expected future amortization expense $ 46,548

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Future Creator Payments Committed to under Contract but Not Yet Paid	The following table presents, by year, the future creator payments not yet paid as of March 31, 2020 (in thousands): Creator Advances Creator Total The remainder of 2020 $ 13,147 $ 3,822 $ 16,969 2021 12,629 2,987 15,616 2022 5,167 409 5,576 2023 3,526 260 3,786 Thereafter 766 — 766 Total $ 35,235 $ 7,478 $ 42,713
Long-term Purchase Commitment	The following table presents, by year, the future contractual purchase commitments as of March 31, 2020 (in thousands): The remainder of 2020 $ 3,000 2021 and thereafter — Total $ 3,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2020
Equity [Abstract]
Stock Option Activity	Stock option activity under the Plans is as follows: Outstanding Weighted- Weighted- Aggregate Balance at December 31, 2019 15,684,021 $ 9.28 6.3 $ 170,847 Granted 133,333 7.50 Exercised (738,410) 6.30 9,734 Cancelled (352,857) 10.60 Balance at March 31, 2020 14,726,087 9.39 5.7 14,548 Vested and exercisable as of March 31, 2020 9,845,948 7.45 4.7 14,372 Vested and expected to vest as of March 31, 2020 14,338,031 9.29 5.6 14,540 Vested and exercisable as of December 31, 2019 9,913,182 7.14 5.1 129,341 Vested and expected to vest as of December 31, 2019 15,197,994 9.16 6.3 167,439
Assumptions Used to Estimate the Fair Value of Stock Options	The following assumptions presented as weighted averages were used to estimate the fair value of stock options granted to employees: Three Months Ended March 31, 2020 2019 Expected dividend yield —% —% Expected volatility 64.6% 49.7% Risk-free interest rate 0.67% 2.58% Expected term (years) 6.02 6.08
Restricted Stock Unit Activity	Restricted stock unit activity for the periods indicated is presented as follows: Outstanding Weighted-average grant date fair value per share Weighted- Aggregate Balance at December 31, 2019 3,791,543 $ 20.44 1.8 $ 76,596 Awarded 458,891 12.65 Released (245,962) 24.24 Cancelled (179,667) 22.34 Balance at March 31, 2020 3,824,805 19.17 1.7 27,921 Vested and expected to vest as of March 31, 2020 3,162,636 19.22 1.6 23,087 Vested and expected to vest as of December 31, 2019 3,126,182 20.46 1.6 63,055

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Computation of Basic and Diluted Net Loss Per Share	The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended March 31, 2020 2019 Net loss $ (146,476) $ (9,953) Weighted-average shares used in computing net loss per share, basic and diluted 85,879 78,670 Net loss per share, basic and diluted $ (1.71) $ (0.13)
Potentially Dilutive Securities Excluded from the Computation of Diluted Net Loss Per Share	The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti-dilutive effect (in thousands): March 31, 2020 2019 Stock-options to purchase common stock 14,726 19,880 Restricted stock and restricted stock units 3,912 1,285 Early exercised options 11 44 Total shares of potentially dilutive securities 18,649 21,209

Geographic Information (Tables)

Geographic Information (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Net Revenue By Geography	The following table presents the Company's total net revenue by geography based on the currency of the underlying transaction (in thousands): Three Months Ended March 31, 2020 2019 United States $ 35,377 $ 59,780 International 13,709 21,546 Total net revenue $ 49,086 $ 81,326

Overview and Basis of Present_2

Overview and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2020segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	1
Number of operating segments	1

Significant Accounting Polici_4

Significant Accounting Policies - Reconciliation of Cash and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 372,962	$ 420,712
Restricted cash	2,215	2,228
Total cash, cash equivalents and restricted cash	$ 375,177	$ 422,940	$ 533,873	$ 439,400

Significant Accounting Polici_5

Significant Accounting Policies - Narrative (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease costs	$ 1,881,000	$ 1,971,000
Depreciation expense	1,514,000	1,637,000
Interest expense	12,000	1,092,000
Operating lease right-of-use assets	20,403,000		$ 22,160,000
Operating lease liabilities	23,014,000	$ 23,000,000	25,300,000
Deferred rent obligations and lease incentives					$ 1,700,000
Finance lease right-of-use assets			400,000
Finance lease liabilities			700,000
Cash and cash equivalents	372,962,000		420,712,000
Funds receivable	0		54,896,000
Funds payable	3,381,000		0
Advanced payouts related to future events	354,000,000
Chargebacks and refunds reserve	89,734,000		2,699,000
Tickets Sold on Behalf of Creators
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Funds receivable	0		51,100,000
Creator Cash
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 232,500,000		256,800,000
San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets			5,953,000
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capital lease asset				$ (26,700,000)
Lease financing obligation				(28,900,000)
Operating lease right-of-use assets				25,700,000
Operating lease liabilities				29,700,000
Finance lease right-of-use assets				400,000
Finance lease liabilities				500,000
Deferred tax liability related to right-of-use asset				2,500,000
Deferred tax liability related to lease liability				3,000,000
ASU 2016-02 | San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease costs			3,700,000
Depreciation expense			(500,000)
Interest expense			$ (3,300,000)
Operating lease right-of-use assets				$ 10,130,000

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Unusual or Infrequent Item, or Both [Line Items]
Accounts receivable, customers	$ 4,244		$ 4,979
Allowance for doubtful accounts	(2,352)		(2,047)
Accounts receivable, net	1,892		$ 2,932
Provision for bad debt and creator advances	6,549	$ 580
COVID-19 Pandemic
Unusual or Infrequent Item, or Both [Line Items]
Provision for bad debt and creator advances	$ 1,100

Creator Signing Fees, Net (Deta

Creator Signing Fees, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Amortization of creator signing fees	$ 3,130	$ 2,393
Creator signing fees, amortization period			3 years 4 months 24 days
Activity in creator signing fees:
Balance, beginning of period	26,307	17,005
Creator signing fees paid	3,894	4,558
Amortization of creator signing fees	(3,130)	(2,393)
Write-offs and other adjustments	(9,346)	(50)
Balance, end of period	17,725	19,120
Creator signing fees, net			$ 6,347	$ 9,597
Creator signing fees, noncurrent			11,378	16,710
Total creator signing fees	$ 17,725	$ 19,120	$ 17,725	$ 26,307

Creator Advances, Net (Details)

Creator Advances, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Mar. 31, 2020	Dec. 31, 2019
Activity In Notes, Loans And Financing Receivable [Roll Forward]
Balance, beginning of period	$ 23,204	$ 23,142
Creator advances paid	7,646	9,768
Creator advances recouped	(6,362)	(5,749)
Write-offs and other adjustments	(10,026)	(427)
Balance, end of period	14,462	26,734
Creator advances, net			$ 13,868	$ 22,282
Creator advances, noncurrent			594	922
Total creator advances	$ 14,462	$ 26,734	$ 14,462	$ 23,204

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Finance lease right-of-use assets	$ 1,066	$ 1,005
Property, plant and equipment	75,532	72,289
Less: Accumulated depreciation and amortization	(56,139)	(52,554)
Property, plant and equipment, net	19,393	19,735
Capitalized internal-use software development costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	46,482	44,194
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,891	3,861
Computers and computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	15,554	14,836
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 8,539	$ 8,393

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Capitalized Internal-Use Software Development Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 1,514	$ 1,637
Internal-use software development costs capitalized	2,287	2,308
Stock-based compensation costs included in capitalized internal-use software development costs	378	203
Stock-based compensation costs included in capitalized internal-use software development costs	$ 2,089	$ 1,701

Leases - Adoption Effect of Top

Leases - Adoption Effect of Topic 842 on the Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net	$ 19,393	$ 19,735
Other accrued liabilities	12,757	16,997
Operating lease right-of-use assets	20,403	22,160
Operating lease liabilities	9,202	9,115
Operating lease liabilities, noncurrent	13,812	16,162
Accumulated deficit	$ (519,302)	(372,826)
San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net		814
Property, plant and equipment, net				$ 28,101
Other accrued liabilities		0		552
Build-to-suit lease financing obligation				28,510
Operating lease right-of-use assets		5,953
Operating lease liabilities		5,580
Operating lease liabilities, noncurrent		1,446
Accumulated deficit		$ 135		$ 0
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets			$ 25,700
ASU 2016-02 | San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Property, plant and equipment, net			(26,676)
Other accrued liabilities			(552)
Build-to-suit lease financing obligation			(28,510)
Operating lease right-of-use assets			10,130
Operating lease liabilities			5,167
Operating lease liabilities, noncurrent			7,026
Accumulated deficit			$ 135

Leases- Adoption Effect of Topi

Leases- Adoption Effect of Topic 842 on the Consolidated Statements of Income (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2020	Mar. 31, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue		$ 49,086	$ 81,326
Cost of net revenue	[1]	28,005	30,565
Gross profit		21,081	50,761
Product development	[1]	16,171	14,597
Sales, marketing and support	[1]	99,915	21,725
General and administrative	[1]	42,109	25,380
Total operating expenses	[1]	158,195	61,702
Loss from operations		(137,114)	(10,941)
Interest expense		(12)	(1,092)
Other income (expense), net		(9,285)	2,180
Loss before income taxes		(146,411)	(9,853)
Income tax provision		65	100
Net loss		$ (146,476)	(9,953)
Initially As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue			81,326
Cost of net revenue			30,518
Gross profit			50,808
Product development			14,264
Sales, marketing and support			21,562
General and administrative			25,127
Total operating expenses			60,953
Loss from operations			(10,145)
Interest expense			(1,933)
Other income (expense), net			2,180
Loss before income taxes			(9,898)
Income tax provision			100
Net loss			(9,998)
Adjustment | ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue			0
Cost of net revenue			47
Gross profit			(47)
Product development			333
Sales, marketing and support			163
General and administrative			253
Total operating expenses			749
Loss from operations			(796)
Interest expense			841
Other income (expense), net			0
Loss before income taxes			45
Income tax provision			0
Net loss			$ 45
[1]	(1) Includes stock-based compensation as follows (in thousands): Three Months Ended March 31, 2020 2019 Cost of net revenue 423 244 Product development 3,689 2,038 Sales, marketing and support 1,431 1,223 General and administrative 5,279 4,622

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Net cash provided by (used in) operating activities	$ (49,050)	$ 86,550
Net cash provided by (used in) financing activities	4,229	11,313
Operating lease right-of-use assets	20,403		$ 22,160
Operating lease liabilities	23,014	23,000	25,300
Operating lease liabilities, current	9,202		9,115
Operating lease liabilities, noncurrent	13,812		16,162
Cash payments for operating lease liabilities	$ 2,400	1,900
Weighted-average remaining operating lease term	4 years 5 months 8 days
Weighted-average discount rate on operating leases	3.70%
Finance lease right-of-use assets			400
Finance lease liabilities			700
Finance lease liabilities, current			400
Finance lease liabilities, noncurrent			$ 300
Cash payments for finance lease liabilities	$ 61	69
Adjustment
Lessee, Lease, Description [Line Items]
Net cash provided by (used in) operating activities		(200)
Net cash provided by (used in) financing activities		$ 200
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease terms	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease terms	10 years

Leases - Components of Operatin

Leases - Components of Operating Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Leases [Abstract]
Operating lease costs	$ 1,881	$ 1,971
Sublease income	(995)	(965)
Total operating lease costs, net	$ 886	$ 1,006

Leases - Maturities of Operatin

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Operating Leases
The remainder of 2020	$ 7,303
2021	5,003
2022	3,405
2023	3,121
2024	2,024
Thereafter	4,149
Total operating lease payments	25,005
Less: Imputed interest	(1,991)
Total operating lease liabilities	$ 23,014	$ 25,300	$ 23,000

Goodwill and Acquired Intangi_3

Goodwill and Acquired Intangible Assets, Net - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 170,560	$ 170,560

Goodwill and Acquired Intangi_4

Goodwill and Acquired Intangible Assets, Net - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Acquired intangible assets, net:
Cost	$ 95,180	$ 95,180
Accumulated amortization	48,632	46,022
Total expected future amortization expense	46,548	49,158
Developed technology
Acquired intangible assets, net:
Cost	19,096	19,096
Accumulated amortization	19,084	19,062
Total expected future amortization expense	$ 12	$ 34
Weighted- average remaining useful life	2 months 12 days	2 months 12 days
Customer relationships
Acquired intangible assets, net:
Cost	$ 74,484	$ 74,484
Accumulated amortization	27,948	25,360
Total expected future amortization expense	$ 46,536	$ 49,124
Weighted- average remaining useful life	5 years	5 years 2 months 12 days
Tradenames
Acquired intangible assets, net:
Cost	$ 1,600	$ 1,600
Accumulated amortization	1,600	1,600
Total expected future amortization expense	$ 0	$ 0

Goodwill and Acquired Intangi_5

Goodwill and Acquired Intangible Assets, Net - Amortization Expense Related to Acquired Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,610	$ 2,800
Cost of net revenue
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	22	229
Sales, marketing and support
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,588	$ 2,571

Goodwill and Acquired Intangi_6

Goodwill and Acquired Intangible Assets, Net - Total Expected Future Amortization Expense for Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
The remainder of 2020	$ 7,833
2021	10,197
2022	8,202
2023	7,709
2024	7,583
Thereafter	5,024
Total expected future amortization expense	$ 46,548	$ 49,158

Commitment and Contingencies -

Commitment and Contingencies - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Restricted cash	$ 2,215	$ 2,228

Commitments and Contingencies -

Commitments and Contingencies - Future Creator Payments Committed to under Contract but Not Yet Paid (Details) $ in Thousands	Mar. 31, 2020USD ($)
Future creator payments
The remainder of 2020	$ 16,969
2021	15,616
2022	5,576
2023	3,786
Thereafter	766
Total	42,713
Creator Advances
Future creator payments
The remainder of 2020	13,147
2021	12,629
2022	5,167
2023	3,526
Thereafter	766
Total	35,235
Creator Signing Fees
Future creator payments
The remainder of 2020	3,822
2021	2,987
2022	409
2023	260
Thereafter	0
Total	$ 7,478

Commitments and Contingencies_2

Commitments and Contingencies - Purchase Commitments (Details) $ in Millions	Mar. 31, 2020USD ($)
Commitments and Contingencies Disclosure [Abstract]
The remainder of 2020	$ 3
2021 and thereafter	0
Total	$ 3

Commitments and Contingencies_3

Commitments and Contingencies - Litigation and Loss Contingencies (Details) - USD ($) $ in Millions	Jul. 16, 2019	Mar. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Refunds issued to ticket buyers	$ 4
Loss contingency accrual		$ 14.2	$ 14.8
Estimate of possible loss attributable to potential interest and penalties		$ 1.5	$ 1.4

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)vote$ / sharesshares	Mar. 31, 2019USD ($)$ / shares	Dec. 31, 2019USD ($)shares	Aug. 31, 2018shares	Dec. 31, 2010shares	Dec. 31, 2004shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued and outstanding (in shares)			15,684,021
Common stock subject to repurchase related to stock options (in shares)	10,724		18,665
Liability related to early exercises of stock options | $	$ 0.2		$ 0.2
Weighted-average fair value of stock options granted (in dollars per share) | $ / shares	$ 4.35	$ 16.01
Compensation expense not yet recognized | $	$ 32.8		$ 38.2
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average recognition period for unrecognized stock-based compensation	2 years 3 months 14 days	2 years 4 months 20 days
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average recognition period for unrecognized stock-based compensation	3 years 3 months 10 days	3 years 4 months 28 days
Stock-based compensation expense | $	$ 5.1	$ 2.3
Total unrecognized stock-based compensation | $	$ 55.1	$ 57.3
2004 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)						6,000,000
2010 Stock Option Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)					30,663,761
2018 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for grant (in shares)	15,515,408
2004 Plan, 2010 Plan and 2018 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued and outstanding (in shares)	14,726,087
2004 Plan, 2010 Plan and 2018 Plan | Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Expiration period	10 years
Class A Common Stock | 2018 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of votes per share | vote	1
Common stock reserved for future issuance (in shares)	9,972,355			7,672,600
Class A Common Stock | 2018 Employee Stock Purchase Plan | Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock reserved for future issuance (in shares)	2,046,789
Shares authorized for issuance (in shares)	2,318,083
Issuance common stock for ESPP Purchase (in shares)	0
Class B Common Stock | 2018 Stock Option and Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of votes per share | vote	10

Stockholders' Equity - Stock Op

Stockholders' Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Outstanding options
Balance (in shares)	15,684,021
Granted (in shares)	133,333
Exercised (in shares)	(738,410)
Cancelled (in shares)	(352,857)
Balance (in shares)		15,684,021
Vested and exercisable (in shares)	9,845,948	9,913,182
Vested and expected to vest (in shares)	14,338,031	15,197,994
Weighted- average exercise price
Balance (in dollars per share)	$ 9.28
Granted (in dollars per share)	7.50
Exercised (in dollars per share)	6.30
Cancelled (in dollars per share)	10.60
Balance (in dollars per share)	9.39	$ 9.28
Vested and exercisable (in dollars per share)	7.45	7.14
Vested and expected to vest (in dollars per share)	$ 9.29	$ 9.16
Weighted- average remaining contractual term
Outstanding	5 years 8 months 12 days	6 years 3 months 18 days
Vested and exercisable	4 years 8 months 12 days	5 years 1 month 6 days
Vested and expected to vest	5 years 7 months 6 days	6 years 3 months 18 days
Aggregate intrinsic value
Outstanding	$ 14,548	$ 170,847
Exercised	9,734
Vested and exercisable	14,372	129,341
Vested and expected to vest	$ 14,540	$ 167,439

Stockholders' Equity - Assumpti

Stockholders' Equity - Assumptions Used to Estimate Equity Awards (Details) - Stock Options	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.00%	0.00%
Expected volatility	64.60%	49.70%
Risk-free interest rate	0.67%	2.58%
Expected term	6 years 7 days	6 years 29 days

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Unit Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Outstanding RSUs and RSAs
Awarded (in shares)	458,891
Released (in shares)	(245,962)
Cancelled (in shares)	(179,667)
Balance (in shares)	3,824,805
Weighted-average grant date fair value per share
Awarded (in dollars per share)	$ 12.65
Released (in dollars per share)	24.24
Cancelled (in dollars per share)	22.34
Balance (in dollars per share)	$ 19.17
Weighted-average remaining contractual term
Balance	1 year 8 months 12 days
Aggregate intrinsic value
Balance	$ 27,921
Restricted Stock Units
Outstanding RSUs and RSAs
Balance (in shares)	3,791,543
Vested and and expected to vest (in shares)	3,162,636		3,126,182
Weighted-average grant date fair value per share
Balance (in dollars per share)	$ 20.44
Vested and expected to vest (in dollars per share)	$ 19.22		$ 20.46
Weighted-average remaining contractual term
Balance	1 year 9 months 18 days
Vested and expected to vest	1 year 7 months 6 days	1 year 7 months 6 days
Aggregate intrinsic value
Balance			$ 76,596
Vested and expected to vest	$ 23,087		$ 63,055

Net Loss Per Share - Computatio

Net Loss Per Share - Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share [Abstract]
Net loss	$ (146,476)	$ (9,953)
Weighted-average shares used in computing net loss per share, basic and diluted (in shares)	85,879	78,670
Net loss per share, basic and diluted (in dollars per share)	$ (1.71)	$ (0.13)

Net Loss Per Share - Potentiall

Net Loss Per Share - Potentially Dilutive Securities Excluded from the Computation of Diluted Net Loss Per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	18,649	21,209
Stock-options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	14,726	19,880
Restricted stock and restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	3,912	1,285
Early exercised options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	11	44

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Income tax provision	$ 65	$ 100

Geographic Information (Details

Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Revenue, Major Customer [Line Items]
Net revenue	$ 49,086	$ 81,326
United States
Revenue, Major Customer [Line Items]
Net revenue	35,377	59,780
International
Revenue, Major Customer [Line Items]
Net revenue	$ 13,709	$ 21,546

Subsequent Events (Details)

Subsequent Events (Details) - Subsequent Event - USD ($)	May 09, 2020	Apr. 08, 2020
Subsequent Event [Line Items]
Percent of workforce reduction		45.00%
Shares issued (in shares)	2,599,174
Share price (in dollars per share)	$ 0.01
Minimum
Subsequent Event [Line Items]
Expected restructuring charges		$ 10,000,000
Maximum
Subsequent Event [Line Items]
Expected restructuring charges		$ 14,000,000
Initial Term Loan and Delayed Draw Term Loan | Loans Payable
Subsequent Event [Line Items]
Cash pay interest rate	4.00%
PIK interest rate	8.50%
Initial Term Loan | Loans Payable
Subsequent Event [Line Items]
Aggregate principal amount	$ 125,000,000
Delayed Draw Term Loan | Loans Payable
Subsequent Event [Line Items]
Aggregate principal amount	$ 100,000,000

Uncategorized Items - eb-202003

Label	Element	Value
Accounting Standards Update 2014-09 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (600,000)
Accounting Standards Update 2014-09 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(600,000)
Accounting Standards Update 2016-02 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(771,000)
Accounting Standards Update 2016-02 [Member] | Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (771,000)