Eventbrite (EB) 10-Q 10 Aug 20 2020 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2020	Jul. 15, 2020
Document Information [Line Items]
Document Type	10-Q
Document Fiscal Period Focus	Q2
Document Quarterly Report	true
Document Period End Date	Jun. 30, 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		67,466,394
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23,383,917

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 546,863	$ 420,712
Funds receivable	5,659	54,896
Accounts receivable, net	829	2,932
Creator signing fees, net	1,511	9,597
Creator advances, net	10,532	22,282
Prepaid expenses and other current assets	11,702	14,157
Total current assets	577,096	524,576
Property, plant and equipment, net	15,083	19,735
Operating lease right-of-use assets	18,342	22,160
Goodwill	170,560	170,560
Acquired intangible assets, net	43,948	49,158
Restricted cash	2,230	2,228
Creator signing fees, noncurrent	15,239	16,710
Creator advances, noncurrent	886	922
Other assets	12,291	1,966
Total assets	855,675	808,015
Current liabilities
Accounts payable, creators	203,222	307,871
Accounts payable, trade	4,144	1,870
Chargebacks and refunds reserve	65,907	2,699
Accrued compensation and benefits	7,068	6,347
Accrued taxes	1,489	5,409
Operating lease liabilities	7,538	9,115
Other accrued liabilities	13,110	16,997
Total current liabilities	302,478	350,308
Accrued taxes, noncurrent	14,444	15,173
Operating lease liabilities, noncurrent	12,998	16,162
Long-term debt	196,581	0
Other liabilities	155	557
Total liabilities	526,656	382,200
Commitments and contingencies (Note 11)
Stockholders’ equity
Preferred stock, $0.00001 par value; 100,000,000 shares authorized, no shares issued or outstanding as of June 30, 2020 and December 31, 2019	0	0
Common stock, $0.00001 par value; 1,100,000,000 shares authorized; 90,811,061 shares issued and outstanding as of June 30, 2020; 85,718,860 shares issued and outstanding as of December 31, 2019	1	1
Additional paid-in capital	886,904	798,640
Accumulated deficit	(557,886)	(372,826)
Total stockholders’ equity	329,019	425,815
Total liabilities and stockholders’ equity	$ 855,675	$ 808,015

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 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)	90,811,061	85,718,860
Common stock, shares outstanding (in shares)	90,811,061	85,718,860

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net revenue		$ 8,394	$ 80,758	$ 57,480	$ 162,084
Cost of net revenue	[1]	10,094	31,119	38,099	61,684
Gross profit		(1,700)	49,639	19,381	100,400
Operating expenses:
Product development	[1]	15,047	16,628	31,218	31,225
Sales, marketing and support	[1]	(3,073)	26,053	96,842	47,778
General and administrative	[1]	22,472	22,287	64,581	47,667
Total operating expenses	[1]	34,446	64,968	192,641	126,670
Loss from operations		(36,146)	(15,329)	(173,260)	(26,270)
Interest expense		(3,625)	(1,033)	(3,637)	(2,125)
Other income (expense), net		1,186	375	(8,099)	2,555
Loss before income taxes		(38,585)	(15,987)	(184,996)	(25,840)
Income tax provision (benefit)		(1)	(1,193)	64	(1,093)
Net loss		$ (38,584)	$ (14,794)	$ (185,060)	$ (24,747)
Net loss per share, basic and diluted (in dollars per share)		$ (0.44)	$ (0.18)	$ (2.12)	$ (0.31)
Weighted-average number of shares outstanding used to compute net loss per share attributable to common stockholders, basic and diluted (in shares)		88,410	81,369	87,174	80,049
Cost of net revenue
Operating expenses:
Stock-based compensation expense		$ 207	$ 325	$ 630	$ 569
Product development
Operating expenses:
Stock-based compensation expense		3,366	2,187	7,055	4,225
Sales, marketing and support
Operating expenses:
Stock-based compensation expense		901	1,246	2,332	2,469
General and administrative
Operating expenses:
Stock-based compensation expense		$ 5,137	$ 4,948	$ 10,416	$ 9,570
[1]	(1) Includes stock-based compensation as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of net revenue 207 325 630 569 Product development 3,366 2,187 7,055 4,225 Sales, marketing and support 901 1,246 2,332 2,469 General and administrative 5,137 4,948 10,416 9,570

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) - USD ($) $ in Thousands	Total	Cumulative Effect Adjustment	Common Stock	Common StockCommon Stock-Class A	Common StockCommon Stock-Class B	Treasury Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated DeficitCumulative Effect Adjustment
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)
Balance (ASU 2014-09) at Dec. 31, 2018		$ (600)							$ (600)
Balance (ASU 2016-02) at Dec. 31, 2018		(771)							(771)
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
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, 2018				11,502,993	66,855,401	(188,480)
Balance at Dec. 31, 2018	415,222			$ 0	$ 0	$ (488)	718,405	(302,695)
Balance (ASU 2014-09) at Dec. 31, 2018		(600)							(600)
Balance (ASU 2016-02) at Dec. 31, 2018		$ (771)							$ (771)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(24,747)
Balance (in shares) at Jun. 30, 2019				47,931,474	34,518,078	0
Balance at Jun. 30, 2019	431,146			$ 0	$ 0	$ 0	759,959	(328,813)
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)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)				1,785,361
Issuance of common stock upon exercise of stock options	10,526						10,526
Issuance of restricted stock awards (in shares)				21,016
Issuance of restricted stock awards	0
Issuance of common stock for settlement of RSUs (in shares)				52,204
Issuance of common stock for settlement of RSUs	0
Issuance common stock for ESPP Purchase (in shares)				167,706
Issuance of common stock for ESPP Purchase	2,234						2,234
Shares withheld related to net share settlement (in shares)				(11,858)
Shares withheld related to net share settlement	(253)						(253)
Conversion of convertible stock (in shares)				11,491,455	(11,491,455)
Conversion of convertible stock	0
Vesting of early exercised stock options	92						92
Stock-based compensation	9,154
Net loss	(14,794)							(14,794)
Balance (in shares) at Jun. 30, 2019				47,931,474	34,518,078	0
Balance at Jun. 30, 2019	431,146			$ 0	$ 0	$ 0	759,959	(328,813)
Balance (in shares) at Dec. 31, 2019				61,863,617	23,855,243
Balance at Dec. 31, 2019	425,815			$ 1	$ 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
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
Balance at Mar. 31, 2020	293,542			$ 1	$ 0		812,843	(519,302)
Balance (in shares) at Dec. 31, 2019				61,863,617	23,855,243
Balance at Dec. 31, 2019	$ 425,815			$ 1	$ 0		798,640	(372,826)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)	2,041,747
Net loss	$ (185,060)
Balance (in shares) at Jun. 30, 2020				67,427,144	23,383,917
Balance at Jun. 30, 2020	329,019			$ 1	$ 0		886,904	(557,886)
Balance (in shares) at Mar. 31, 2020				63,059,179	23,592,760
Balance at Mar. 31, 2020	293,542			$ 1	$ 0		812,843	(519,302)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)				1,290,333	13,004
Issuance of common stock upon exercise of stock options	6,837						6,837
Issuance of restricted stock awards (in shares)				0
Issuance of restricted stock awards	0
Issuance of common stock for settlement of RSUs (in shares)				228,233
Issuance of common stock for settlement of RSUs	0
Issuance common stock for ESPP Purchase (in shares)			98,476
Issuance of common stock for ESPP Purchase	721						721
Shares withheld related to net share settlement (in shares)				(70,098)
Shares withheld related to net share settlement	(616)						(616)
Conversion of convertible stock (in shares)				221,847	(221,847)
Conversion of convertible stock	0
Vesting of early exercised stock options	180						180
Equity component of convertible notes, net of issuance costs	45,452						45,452
Purchase of convertible senior notes capped calls	(15,600)						(15,600)
Shares issued for warrants exercised in connection with term loans (in shares)			2,599,174
Shares issued in connection with term loans stock purchase agreement	27,369						27,369
Stock-based compensation	9,718						9,718
Net loss	(38,584)							(38,584)
Balance (in shares) at Jun. 30, 2020				67,427,144	23,383,917
Balance at Jun. 30, 2020	$ 329,019			$ 1	$ 0		$ 886,904	$ (557,886)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Cash flows from operating activities
Net loss	$ (185,060)	$ (24,747)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	11,909	11,969
Amortization of creator signing fees	5,301	4,915
Noncash operating lease expense	3,894	3,933
Accretion of debt discounts and issuance costs	2,688	223
Stock-based compensation	20,433	16,833
Provision for chargebacks and refunds	84,533	9,951
Impairment charges	8,227	1,899
Provision for bad debt and creator advances	16,224	2,380
Loss on disposal of assets	2,159	58
Deferred income taxes	(82)	(745)
Changes in operating assets and liabilities:
Accounts receivable	(1,001)	(1,061)
Funds receivable	49,237	12,115
Creator signing fees, net	(3,901)	(9,251)
Creator advances, net	(913)	(8,513)
Prepaid expenses and other current assets	1,964	1,783
Other assets	259	(2)
Accounts payable, creators	(104,649)	50,769
Accounts payable, trade	1,440	956
Chargebacks and refunds reserve	(21,325)	(9,590)
Accrued compensation and benefits	721	(308)
Accrued taxes	(3,920)	(3,525)
Operating lease liabilities	(4,876)	(4,105)
Other accrued liabilities	(9,338)	3,702
Accrued taxes, noncurrent	(647)	(1,334)
Other liabilities	8	(974)
Net cash provided by (used in) operating activities	(126,715)	57,331
Cash flows from investing activities
Purchases of property and equipment	(1,230)	(3,566)
Capitalized internal-use software development costs	(2,538)	(4,271)
Net cash used in investing activities	(3,768)	(7,837)
Cash flows from financing activities
Proceeds from issuance of common stock under ESPP	721	2,234
Proceeds from exercise of stock options	11,491	22,954
Taxes paid related to net share settlement of equity awards	(453)	(706)
Principal payments on debt obligations	0	(11,406)
Proceeds from issuance of debt and common stock, net of issuance costs paid	260,777	(457)
Purchase of convertible notes capped calls	(15,600)	0
Payments on finance lease obligations	(300)	(138)
Payments of deferred offering costs	0	(413)
Net cash provided by financing activities	256,636	12,068
Net increase in cash, cash equivalents and restricted cash	126,153	61,562
Cash, cash equivalents and restricted cash
Beginning of period	422,940	439,400
End of period	549,093	500,962
Supplemental cash flow data
Interest paid	613	1,876
Income taxes paid, net of refunds	475	367
Noncash investing and financing activities
Vesting of early exercised stock options	241	184
Purchases of property and equipment, accrued but unpaid	$ 226	$ 338

Overview and Basis of Presentat

Overview and Basis of Presentation	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 six months ended June 30, 2020, a global health pandemic referred to as COVID-19 arose and has disrupted many industries around the world, including the live events industry, resulting in the cancellation or postponement of live events. 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 and six months ended June 30, 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 continue to revise such estimates in future reporting periods to reflect management's best estimates of future outcomes. The COVID-19 pandemic has adversely affected the Company’s results of operations in the three and six months ended June 30, 2020. Significant uncertainty remains 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. 2020 Restructuring During the three months ended June 30, 2020, the Company's board of directors approved a program to reduce the Company's global workforce personnel by approximately 45% (the RIF). This reduction in the global workforce was substantially completed in the second quarter of 2020. Restructuring and other charges by type for the RIF for the period were as follows (in thousands): Three Months Ended Employee severance and post-termination benefit arrangements $ 7,498 Asset impairments and loss on disposals 1,879 Other charges 144 Total restructuring and other charges $ 9,521 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	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments modify the disclosure requirements in Topic 820 to add disclosures regarding changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements and the narrative description of measurement uncertainty. Certain disclosure requirements in Topic 820 are also removed or modified. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Certain of the amendments are to be applied prospectively while others are to be applied retrospectively. There was not a material impact on the Company’s consolidated financial statements as a result of the adoption of ASU 2018-13. 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 $198.0 million and $256.8 million as of June 30, 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): June 30, December 31, Cash and cash equivalents $ 546,863 $ 420,712 Restricted cash 2,230 2,228 Total cash, cash equivalents and restricted cash $ 549,093 $ 422,940 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. Such amounts were $5.3 million and $51.1 million as of June 30, 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 temporarily suspended its advance payouts program on March 11, 2020, at which date the total advance payouts to creators related to future events was approximately $354.0 million. As of June 30, 2020, the advance payouts outstanding had reduced to approximately $253.3 million, as a result of creators fulfilling their refund obligations with creator funds as well as events taking place. The Company is exploring new ways to make advance payouts to qualified creators who meet strict guidelines and has started making advance payouts available to a small number of low risk creators on a trial basis. 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 $65.9 million and $2.7 million as of June 30, 2020 and December 31, 2019, respectively. The increase in the reserve balance during the six months ended June 30, 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 June 30, 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 six months ended June 30, 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 six months ended June 30, 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	6 Months Ended
	Jun. 30, 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 and are measured at fair value on a recurring basis. There were no other Level 1 assets or liabilities recorded at June 30, 2020 and December 31, 2019. Refer to Note 9 “Debt” for details regarding the fair value of our term loans and convertible senior notes. There were no transfers of financial assets or liabilities into or out of Level 1, Level 2 or Level 3 for the periods ended June 30, 2020 and December 31, 2019.

Accounts Receivable, Net

Accounts Receivable, Net	6 Months Ended
	Jun. 30, 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. During the three and six months ended June 30, 2020, the Company recorded $2.5 million and $3.6 million, respectively, 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): June 30, December 31, Accounts receivable, customers $ 3,216 $ 4,979 Allowance for doubtful accounts (2,387) (2,047) Accounts receivable, net $ 829 $ 2,932

Creator Signing Fees, Net

Creator Signing Fees, Net	6 Months Ended
	Jun. 30, 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. As of June 30, 2020, the balance of creator signing fees, net is being amortized over a weighted-average remaining contract life of 3.19 years on a straight-line basis. The write-offs and other adjustments for the three and six months ended June 30, 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 June 30, 2020 2019 Balance, beginning of period $ 17,725 $ 19,120 Creator signing fees paid 7 4,630 Amortization of creator signing fees (2,171) (2,522) Write-offs and other adjustments 1,189 (465) Balance, end of period $ 16,750 $ 20,763 Six Months Ended June 30, 2020 2019 Balance, beginning of period $ 26,307 $ 17,005 Creator signing fees paid 3,901 9,188 Amortization of creator signing fees (5,301) (4,915) Write-offs and other adjustments (8,157) (515) Balance, end of period $ 16,750 $ 20,763 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): June 30, December 31, Creator signing fees, net $ 1,511 $ 9,597 Creator signing fees, noncurrent 15,239 16,710 Total creator signing fees $ 16,750 $ 26,307

Creator Advances, Net

Creator Advances, Net	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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 June 30, 2020 2019 Balance, beginning of period $ 14,462 $ 26,734 Creator advances paid 20 9,316 Creator advances recouped (391) (4,914) Write-offs and other adjustments (2,673) (2,420) Balance, end of period $ 11,418 $ 28,716 Six Months Ended June 30, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,666 19,084 Creator advances recouped (6,753) (10,663) Write-offs and other adjustments (12,699) (2,847) Balance, end of period $ 11,418 $ 28,716 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): June 30, December 31, Creator advances, net $ 10,532 $ 22,282 Creator advances, noncurrent 886 922 Total creator advances $ 11,418 $ 23,204

Property, Plant and Equipment,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 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): June 30, December 31, Capitalized internal-use software development costs $ 47,218 $ 44,194 Furniture and fixtures 3,654 3,861 Computers and computer equipment 9,265 14,836 Leasehold improvements 8,207 8,393 Finance lease right-of-use assets 619 1,005 Property, plant and equipment 68,963 72,289 Less: Accumulated depreciation and amortization (53,880) (52,554) Property, plant and equipment, net $ 15,083 $ 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Depreciation expense $ 977 $ 1,599 $ 2,491 $ 3,236 Capitalized internal-use software development costs 737 2,614 3,024 4,922 Stock-based compensation costs included in capitalized internal-use software development costs 106 448 486 651 Amortization of capitalized internal-use software development costs 2,118 1,799 4,207 3,499

Leases

Leases	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2019 as follows (in thousands): Three Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 80,758 $ — $ 80,758 Cost of Net Revenue 31,073 46 31,119 Gross Profit 49,685 (46) 49,639 Operating Expenses: Product Development 16,295 333 16,628 Sales, marketing and support 25,872 181 26,053 General and administrative 22,051 236 22,287 Total operating expenses 64,218 750 64,968 Loss from operations (14,533) (796) (15,329) Interest expense (1,868) 835 (1,033) Other income, net 375 — 375 Loss before income taxes (16,026) 39 (15,987) Income tax provision (1,193) — (1,193) Net loss $ (14,833) $ 39 $ (14,794) Six Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 162,084 $ — $ 162,084 Cost of Net Revenue 61,591 93 61,684 Gross Profit 100,493 (93) 100,400 Operating Expenses: Product Development 30,559 666 31,225 Sales, marketing and support 47,434 344 47,778 General and administrative 47,178 489 47,667 Total operating expenses 125,171 1,499 126,670 Loss from operations (24,678) (1,592) (26,270) Interest expense (3,801) 1,676 (2,125) Loss on debt extinguishment — — — Other income, net 2,555 — 2,555 Loss before income taxes (25,924) 84 (25,840) Income tax provision (1,093) — (1,093) Net loss $ (24,831) $ 84 $ (24,747) The Company has also recast its previously reported consolidated cash flows in this Quarterly Report on Form 10-Q for the six months ended June 30, 2019. The derecognition of the build-to-suit lease resulted in a reclassification of $0.4 million of cash outflow in financing activities to cash outflow in operating activities. The $0.4 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 six months ended June 30, 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 June 30, 2020 and December 31, 2019, total operating lease right-of-use assets were $18.3 million and $22.2 million, respectively. Operating lease liabilities were $20.5 million as of June 30, 2020, $7.5 million current and $13.0 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 June 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Operating lease costs $ 2,013 $ 1,962 $ 3,894 $ 3,933 Sublease income (1,047) (979) (2,042) (1,944) Total operating lease costs, net $ 966 $ 983 $ 1,852 $ 1,989 The Company made cash payments of $2.5 million and $4.9 million for operating lease liabilities during the three and six months ended June 30, 2020 respectively and $2.3 million and $4.1 million during the three and six months ended June 30, 2019, respectively, which is included within the operating activities section on the condensed consolidated statements of cash flows. As of June 30, 2020, the Company's operating leases had a weighted-average remaining lease term of 2.21 years and a weighted-average discount rate of 7.8%. As of June 30, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 4,640 2021 5,258 2022 3,677 2023 3,499 2024 2,495 Thereafter 4,723 Total operating lease payments 24,292 Less: Imputed interest (3,756) Total operating lease liabilities $ 20,536 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 $0.3 million and $0.1 million for finance lease liabilities during the six months ended June 30, 2020 and 2019 respectively, 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 and six months ended June 30, 2019 as follows (in thousands): Three Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 80,758 $ — $ 80,758 Cost of Net Revenue 31,073 46 31,119 Gross Profit 49,685 (46) 49,639 Operating Expenses: Product Development 16,295 333 16,628 Sales, marketing and support 25,872 181 26,053 General and administrative 22,051 236 22,287 Total operating expenses 64,218 750 64,968 Loss from operations (14,533) (796) (15,329) Interest expense (1,868) 835 (1,033) Other income, net 375 — 375 Loss before income taxes (16,026) 39 (15,987) Income tax provision (1,193) — (1,193) Net loss $ (14,833) $ 39 $ (14,794) Six Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 162,084 $ — $ 162,084 Cost of Net Revenue 61,591 93 61,684 Gross Profit 100,493 (93) 100,400 Operating Expenses: Product Development 30,559 666 31,225 Sales, marketing and support 47,434 344 47,778 General and administrative 47,178 489 47,667 Total operating expenses 125,171 1,499 126,670 Loss from operations (24,678) (1,592) (26,270) Interest expense (3,801) 1,676 (2,125) Loss on debt extinguishment — — — Other income, net 2,555 — 2,555 Loss before income taxes (25,924) 84 (25,840) Income tax provision (1,093) — (1,093) Net loss $ (24,831) $ 84 $ (24,747) The Company has also recast its previously reported consolidated cash flows in this Quarterly Report on Form 10-Q for the six months ended June 30, 2019. The derecognition of the build-to-suit lease resulted in a reclassification of $0.4 million of cash outflow in financing activities to cash outflow in operating activities. The $0.4 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 six months ended June 30, 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 June 30, 2020 and December 31, 2019, total operating lease right-of-use assets were $18.3 million and $22.2 million, respectively. Operating lease liabilities were $20.5 million as of June 30, 2020, $7.5 million current and $13.0 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 June 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Operating lease costs $ 2,013 $ 1,962 $ 3,894 $ 3,933 Sublease income (1,047) (979) (2,042) (1,944) Total operating lease costs, net $ 966 $ 983 $ 1,852 $ 1,989 The Company made cash payments of $2.5 million and $4.9 million for operating lease liabilities during the three and six months ended June 30, 2020 respectively and $2.3 million and $4.1 million during the three and six months ended June 30, 2019, respectively, which is included within the operating activities section on the condensed consolidated statements of cash flows. As of June 30, 2020, the Company's operating leases had a weighted-average remaining lease term of 2.21 years and a weighted-average discount rate of 7.8%. As of June 30, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 4,640 2021 5,258 2022 3,677 2023 3,499 2024 2,495 Thereafter 4,723 Total operating lease payments 24,292 Less: Imputed interest (3,756) Total operating lease liabilities $ 20,536 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 $0.3 million and $0.1 million for finance lease liabilities during the six months ended June 30, 2020 and 2019 respectively, which are included within the financing activities section on the consolidated statements of cash flows.

Debt

Debt	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Debt	Debt The Company had no outstanding debt as of December 31, 2019. As of June 30, 2020, long-term debt consisted of the following (in thousands): Term Loans Convertible Notes (2025 Notes) Total Outstanding principal balance $ 125,000 $ 150,000 $ 275,000 Less: Unamortized discount (22,363) (47,015) (69,378) Less: Debt issuance costs $ (5,150) $ (3,891) (9,041) Carrying amount, long-term debt $ 97,487 $ 99,094 $ 196,581 Term Loans In May 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, which Credit Agreement was amended on June 15, 2020 to, among other things, appoint Wilmington Trust, National Association as administrative agent in place of FP Credit Partners, L.P. 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, 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 (Delayed Draw Termination Date), subject to certain conditions. In accordance with the terms of the Credit Agreement, the amount currently available under the Delayed Draw Term Loans is $50.0 million as a result of the Company issuing $150.0 million in convertible senior notes, discussed in further detail below. The full amount of the Initial Term Loans were drawn on May 19, 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% Payment in Kind (PIK) Interest (as defined in the Credit Agreement). PIK interest is payable by increasing the principal amount over the term of the Initial Term Loans. The Initial Term Loans mature on the fifth anniversary of the Initial Funding Date, and there are no periodic payments with respect to the principal of the Initial Term Loans. Cash interest payments are due quarterly on each of June 30, September 30, December 31, and March 31. The Company made its first cash interest payment on June 30, 2020 for $0.6 million. The Company incurred total cash costs of $13.2 million, of which $7.6 million were debt issuance costs and the remaining $5.6 million debt discount. In May 2020, in connection with the execution of the Credit Agreement, the Company entered into a stock purchase agreement (Stock Purchase Agreement) with FP EB Aggregator, L.P. (Purchaser) 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. These shares were purchased on the Initial Funding Date. The Company accounted for these shares at fair value and recorded $27.4 million as additional debt discount, resulting in total debt issuance costs and discount of $40.6 million. The Company allocated $29.0 million of the total debt discount and issuance costs to the Initial Term Loans and $11.6 million of the total debt discount and issuance costs to the Delayed Draw Term Loans. The amount allocated to the Initial Term Loans is recorded as a reduction to the carrying amount of the debt and is being accreted over the contractual term of the loans using the effective interest rate method. The effective interest rate of the Initial Term Loans is 18.5%. The amount allocated to the Delayed Draw Term Loans is recorded in Other assets on the condensed consolidated balance sheets and is being amortized straight-line through the Delayed Draw Termination Date. Once the Delayed Draw Term Loans are drawn, the Company will derecognize the associated asset and record a discount on Delayed Draw Term Loans equal to the unamortized fee. If the Company borrows a portion of Delayed Draw Term Loans, only a proportionate amount of the asset should be recognized as debt discount. Optional prepayments of borrowings under the Credit Agreement are permitted at any time, in whole or in part, but are subject to a prepayment premium during the first four years following the Initial Funding Date at a Make-Whole Amount (as defined in the Credit Agreement) in year one, 12% in year two, 10% in year three and 8% in year four as more fully set forth in the Credit Agreement. Subject to certain exceptions, the Company will be required to prepay certain amounts outstanding under the Term Loans with the net cash proceeds (as customarily defined in the Credit Agreement) of certain asset sales, certain casualty events, certain issuances of non-permitted debt and certain excess cash flow (as customarily defined in the Credit Agreement). The Credit Agreement provides for customary events of default including non-payment of obligations, inaccuracy of representations or warranties, non-performance of covenants and obligations, default on other material debt, bankruptcy or insolvency events, material judgments, change of control, material ERISA events and certain customary events of default relating to collateral or guarantees. Upon the occurrence of any event of default, subject to the terms of the Credit Agreement including any cure periods specified therein, customary remedies may be exercised by the lenders under the Credit Agreement against the Company and its properties. The Company was in compliance with all covenants as of June 30, 2020. As of June 30, 2020, the total estimated fair value of the Term Loan was approximately $133.2 million. The fair value is considered a Level 3 valuation input . Convertible Senior Notes In June 2020, the Company issued the 2025 Notes, which consisted of $150.0 million aggregate principal amount of 5.000% convertible senior notes due 2025 in a private offering, inclusive of the initial purchaser's exercise in full of their option to purchase additional notes. The 2025 Notes are senior, unsecured obligations of the Company and bear interest at a fixed rate of 5.000% per year. Interest is payable in cash semi-annually in arrears on June 1 and December 1 of each year, beginning on December 1, 2020. The 2025 Notes mature on December 1, 2025 unless earlier repurchased, redeemed or converted. The total net proceeds from the 2025 Notes, after deducting the initial purchasers' discounts and debt issuance costs of $5.7 million, was $144.3 million. The terms of the 2025 Notes are governed by an Indenture by and between the Company and Wilmington Trust, National Association, as Trustee (the Indenture). Upon conversion, the 2025 Notes may be settled in cash, shares of Class A common stock, or a combination of cash and shares of Class A common stock, at the Company's election. It is the Company's current intent to settle the principal amount of the 2025 Notes with cash and remaining conversion value, if any, in shares of the Class A common stock. The 2025 Notes are convertible at an initial conversion rate of 79.3903 shares of Class A common stock per $1,000 principal amount of 2025 Notes, which is equal to an initial conversion price of approximately $12.60 per share of Class A common stock. The conversion rate is subject to adjustment under certain circumstances in accordance with the terms of the Indenture. Holders of the 2025 Notes may convert all or a portion of their 2025 Notes only in multiples of $1,000 principal amount, under the following circumstances: • during any calendar quarter commencing after the calendar quarter ending on September 30, 2020 (and only during such calendar quarter), if the last reported sale price per share of our Class A common stock exceeds 130% of the conversion price of the 2025 Notes for each of the at least 20 trading days, whether or not consecutive, during the 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter; • during the five consecutive business days immediately after any 10 consecutive trading day period in which the trading price per $1,000 principal amount of 2025 Notes for each trading day of that 10 consecutive trading day period was less than 98% of the product of the last reported sale price of Class A common stock and the conversion rate on such trading day; • upon the occurrence of certain corporate events or distributions on the Company's Class A common stock, as described in the Indenture; • if the Company calls the 2025 Notes for redemption; or • at any time from, and including, June 2, 2025 until the close of business on the second scheduled trading day immediately before the maturity date. Holders of the 2025 Notes who convert their 2025 Notes in connection with certain corporate events that constitute a make-whole fundamental change (as defined in the Indenture) are, under certain circumstances, entitle to an increase in the conversion rate. The 2025 Notes are redeemable, in whole or in part, at the Company's option at any time and from time to time, on or after June 1, 2023 and on or before the 40th scheduled trading day immediately prior to the maturity date, at a cash redemption price equal to the principal amount of the notes to be redeemed, plus accrued and unpaid interest, if any, to, but excluding, the redemption date, but only if the last reported sale price per share of Class A common stock exceeds 130% of the conversion price on (1) each of at least 20 trading days, whether or not consecutive, during the 30 consecutive trading dates ending on, and including, the trading day immediately before the date the Company sends the related redemption notice; and (2) the trading day immediately before the date the Company sends such notice. Additionally, calling any of the 2025 Notes for redemption will constitute a make-whole fundamental change with respect to that portion of the 2025 Notes, in which case the conversion rate applicable to the conversion of those 2025 Notes will be increased in certain circumstances (as described in the Indenture) if it is converted after it is called for redemption. If certain corporate events that constitute a “Fundamental Change” (as defined in the Indenture) occur, then, subject to a limited exception for certain cash mergers, noteholders may require the Company to repurchase their 2025 Notes at a cash repurchase price equal to the principal amount of the 2025 Notes to be repurchased, plus accrued and unpaid interest, if any, to, but excluding, the Fundamental Change repurchase date. The definition of Fundamental Change includes certain business combination transactions involving the Company and certain de-listing events with respect to the Company’s Class A common stock. The 2025 Notes have customary provisions relating to the occurrence of “Events of Default” (as defined in the Indenture), which include the following: (i) certain payment defaults on the 2025 Notes; (ii) the Company’s failure to send certain notices under the Indenture within specified periods of time; (iii) the Company’s failure to comply with certain covenants in the Indenture relating to the Company’s ability to consolidate with or merge with or into, or sell, lease or otherwise transfer, in one transaction or a series of transactions, all or substantially all of the assets of the Company and its subsidiaries, taken as a whole, to another person; (iv) a default by the Company in its other obligations or agreements under the Indenture or the 2025 Notes if such default is not cured or waived within 60 days after notice is given in accordance with the Indenture; (v) the rendering of certain judgments against the Company or any of its subsidiaries for the payment of at least $10,000,000, where such judgments are not discharged or stayed within 45 days after the date on which the right to appeal has expired or on which all rights to appeal have been extinguished; (vi) certain defaults by the Company or any of its significant subsidiaries with respect to indebtedness for borrowed money of at least $10,000,000; and (vii) certain events of bankruptcy, insolvency and reorganization involving the Company or any of the Company’s significant subsidiaries. The Company was in compliance with all covenants as of June 30, 2020. If an Event of Default involving bankruptcy, insolvency or reorganization events with respect to the Company (and not solely with respect to a significant subsidiary of the Company) occurs, then the principal amount of, and all accrued and unpaid interest on, all of the 2025 Notes then outstanding will immediately become due and payable without any further action or notice by any person. If any other Event of Default occurs and is continuing, then, the Trustee, by notice to the Company, or noteholders of at least 25% of the aggregate principal amount of 2025 Notes then outstanding, by notice to the Company and the Trustee, may declare the principal amount of, and all accrued and unpaid interest on, all of the 2025 Notes then outstanding to become due and payable immediately. However, notwithstanding the foregoing, the Company may elect, at its option, that the sole remedy for an Event of Default relating to certain failures by the Company to comply with certain reporting covenants in the Indenture consists exclusively of the right of the noteholders to receive special interest on the 2025 Notes for up to 180 days at a specified rate per annum not exceeding 0.50% on the principal amount of the 2025 Notes. In accounting for the issuance of the 2025 Notes, the Company separated the 2025 Notes into liability and equity components. The carrying amount of the liability component was calculated measuring the fair value of similar liabilities that do not have associated convertible features. The carrying amount of the equity component representing the conversion option was determined by deducting the fair value of the liability component from the par value of the 2025 Notes. The Company bifurcated the conversion option of the 2025 Notes from the debt instrument, classified the conversion option in equity, and will accrete the resulting debt discount as interest expense over the contractual term of the 2025 Notes using the effective interest rate method. The carrying amount of the equity component representing the conversion option was $47.3 million which is recorded in additional paid-in capital and is not remeasured as long as it continues to meet the conditions for equity classification. The effective interest rate of the liability component of the 2025 Notes is 13.9%, which is based on the interest rates of similar liabilities held by other companies with similar credit risk ratings at the time of issuance that did not have associated convertible features. During the three months ended June 30, 2020, the Company recognized $0.5 million of interest expense related to the 2025 Notes, which consisted of $0.3 million of contractual interest and $0.2 million of amortization of debt issuance costs and debt discounts. Total issuance costs of $5.7 million related to the 2025 Notes were allocated between liabilities and equity in the same proportion as the allocation of the total proceeds to the liability and equity components. Issuance costs attributable to the liability component are being amortized to interest expense over the respective term of the 2025 Notes using the effective interest rate method. The issuance costs attributable to the equity component were netted against the respective equity component in Additional paid-in capital. The Company recorded liability issuance costs of $3.9 million and equity issuance costs of $1.8 million. As of June 30, 2020, the 2025 Notes consisted of the following (in thousands): June 30, 2020 Liability component: Principal $ 150,000 Less: unamortized discount (47,015) Less: debt issuance costs (3,891) Net carrying amount $ 99,094 As of June 30, 2020, the total estimated fair value of the 2025 Notes was approximately $134.8 million. The fair value was determined based on the closing trading price per $100 of the Notes as of the last available day of trading for the period. The fair value of the Notes is primarily affected by the trading price of our common stock and market interest rates. The fair value of the Notes is considered a Level 2 measurement as they are not actively traded. Capped Call Transactions In June 2020, in connection with the offering of the 2025 Notes, the Company entered privately negotiated capped call transactions with certain financial institutions (the Capped Calls). The Capped Calls have an initial strike price of approximately $12.60 per share, which corresponds to the initial conversion price of the 2025 Notes. The Capped Calls cover, subject to anti-dilution adjustments substantially similar to those applicable to the conversion rate of the 2025 Notes, the number of shares of Class A common stock initially underlying the 2025 Notes. The Capped Calls are expected generally to reduce potential dilution to the Company’s Class A common stock upon any conversion of the 2025 Notes and/or offset any cash payments the Company is required to make in excess of the principal amount of converted 2025 Notes, as the case may be, with such reduction and/or offset subject to a cap, initially equal to $17.1520, and is subject to certain adjustments under the terms of the Capped Call transactions. The Capped Calls will expire in December 2025, if not exercised earlier. The Capped Calls are subject to adjustment upon the occurrence of specified extraordinary events affecting the company, including merger events, tender offers and announcement events. In addition, the Capped Calls are subject to certain specified additional disruption events that may give rise to a termination of the Capped Calls, including nationalization, insolvency or delisting, changes in law, failures to deliver, insolvency filings and hedging disruptions. For accounting purposes, the Capped Calls are separate transactions, and not part of the terms of the Notes. As these transactions meet certain accounting criteria, the Capped Calls are recorded in stockholders’ equity and are not accounted for as derivatives.

Goodwill and Acquired Intangibl

Goodwill and Acquired Intangible Assets, Net	6 Months Ended
	Jun. 30, 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 June 30, 2020 and December 31, 2019. During the six months ended June 30, 2020, the Company determined that conditions resulting from the COVID-19 pandemic warranted an interim assessment of the carrying amount of goodwill, however the Company concluded no impairment of the carrying value of goodwill was required. Acquired intangible assets consisted of the following (in thousands): June 30, 2020 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,096 $ — Customer relationships 74,484 30,536 43,948 4.8 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 51,232 $ 43,948 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of net revenue $ 12 $ 95 $ 34 $ 324 Sales, marketing and support 2,588 2,588 5,176 5,159 Total amortization of acquired intangible assets $ 2,600 $ 2,683 $ 5,210 $ 5,483 As of June 30, 2020, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2020 5,233 2021 10,197 2022 8,202 2023 7,709 2024 7,583 Thereafter 5,024 Total expected future amortization expense $ 43,948

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 2020 (in thousands): Creator Advances Creator Total The remainder of 2020 $ 9,791 $ 1,935 $ 11,726 2021 11,218 2,221 13,439 2022 4,952 406 5,358 2023 3,418 256 3,674 Thereafter 751 — 751 Total $ 30,130 $ 4,818 $ 34,948 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. On June 4, 2020, three plaintiffs, seeking to represent a proposed class of individuals who purchased tickets on or after June 3, 2016, filed suit against Eventbrite in the United States District Court for the Northern District of California, in a case captioned Snow, et al. v. Eventbrite, Inc., Case No. 20-cv-03698 (the Class Action). Plaintiffs allege that Eventbrite failed to provide an opportunity for purchasers of tickets to events sold through Eventbrite’s platform to obtain a refund where the event is postponed, rescheduled, or canceled. Plaintiffs seek injunctive relief in addition to restitution and monetary damages under California’s Consumer Legal Remedies Act, False Advertising Law, and Unfair Competition Law, in addition to claims brought under California common law. Eventbrite denies the allegations and intends to defend the case vigorously. The case is in its initial stage: Eventbrite has not yet responded to the complaint, no motions have been made, and no rulings have been issued. The Company is unable to predict the likely outcome at this point. 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. The amended complaint also challenges public statements made after the IPO in violation of the Exchange Act. 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 and set a deadline of June 24, 2020 for lead plaintiff to file its second amended consolidated complaint. On June 22, 2020, the Court extended lead plaintiff’s deadline to file its second amended consolidated complaint to August 10, 2020. On July 29, 2020, the Company entered into a settlement agreement with the lead plaintiff in the Federal Action. The “Settlement Class” is defined in the settlement agreement as “all persons and entities that purchased or otherwise acquired Eventbrite, Inc. securities: (a) pursuant or traceable to Eventbrite’s registration statement and prospectus (“Registration Statement”) issued in connection with the Company’s September 20, 2018 initial public offering (“IPO”); or (b) between September 20, 2018 and May 1, 2019, both dates inclusive (the “Class Period”), and were damaged thereby,” excluding defendants and certain of their affiliates. If members of the Settlement Class do not opt out and the settlement is approved, they will waive, release, discharge, and dismiss, and be forever barred and enjoined from asserting, instituting, maintaining, prosecuting, or enforcing, claims that, among other things, “arise out of or relate in any way to both (i) the purchase, sale, or holding of Eventbrite securities pursuant or traceable to Eventbrite’s registration statement and prospectus (“Registration Statement”) issued in connection with the Company’s September 20, 2018 initial public offering (“IPO”) or were otherwise purchased, sold, or held during the Class Period, and (ii) the allegations, transactions, acts, facts, events, circumstances, statements, or omissions that were or could have been alleged or asserted by Plaintiffs or any member of the Settlement Class in the [Federal] Action or in any other action in any court or forum which relate to the subject matter of [the Federal] Action.” At the time of this filing, lead plaintiff has not filed its motion for preliminary approval of the settlement and the court has not approved the settlement. We recorded $1.9 million of expense during the three months ended June 30, 2020 related to the expected settlement of the Federal Action. 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. 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 June 10, 2020, the Court held a hearing on Defendants’ demurrers. At the hearing and in a subsequent order on June 23, 2020, the court sustained the demurrers with leave to amend for failure to state a claim but did not set a deadline for plaintiffs to file their second amended consolidated complaint (SAC) given certain outstanding discovery disputes between the parties. As of this filing, the court has not set a deadline for plaintiffs to file the SAC. 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. On June 18, 2020, the Company filed a Complaint in the United States District Court for the Northern District of California against M.R.G. Concerts Ltd. (MRG) and Matthew Gibbons (Gibbons), asserting claims for breach of contract, breach of the implied covenant of good faith and fair dealing, declaratory judgment, unfair competition, and common counts under California law, arising out of MRG and Gibbons’s termination of certain contracts with the Company and their refusal to make various payments to the Company required by those contracts. The case is in its early stages, and neither MRG nor Gibbons has yet responded formally to the Company’s Complaint. The Company cannot presently predict the likelihood of success. 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 $13.2 million and $14.8 million as of June 30, 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 June 30, 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	6 Months Ended
	Jun. 30, 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 7,670,021 shares of Class A common stock were reserved as of June 30, 2020. As of June 30, 2020, there were 14,413,578 options issued and outstanding under the 2004 Plan, 2010 Plan and 2018 Plan (collectively, the Plans) and 13,888,505 shares available for issuance under the 2018 Plan. Stock options granted typically vest over a four-year period from the date of grant. Options awarded under the plan may be granted at an exercise price per share not less than the fair value at the date of grant and are exercisable up to ten years. 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 2,262,666 8.53 Exercised (2,041,747) 5.63 15,019 Cancelled (1,491,362) 10.75 Balance at June 30, 2020 14,413,578 9.53 6.4 19,776 Vested and exercisable as of June 30, 2020 9,056,348 8.04 5.1 19,205 Vested and expected to vest as of June 30, 2020 14,004,215 9.47 6.3 19,729 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 June 30, 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). On May 31, 2020, 98,476 shares were purchased under the ESPP and as of June 30, 2020, 1,948,313 shares of Class A common stock were available for future issuance under the ESPP. Common Stock Subject to Repurchase At June 30, 2020 and December 31, 2019, outstanding common stock included 0 and 18,665 shares, respectively, subject to repurchase related to stock options early exercised and unvested. The Company had a liability of zero and $0.2 million as of June 30, 2020 and December 31, 2019, respectively, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Expected dividend yield —% —% —% —% Expected volatility 56.2 % - 56.8% 49.2 % - 49.4% 56.2% - 64.6% 49.2% - 49.7% Risk-free interest rate 0.34 % - 0.45% 1.85 % - 1.95% 0.34% - 0.67% 1.85% - 2.58% Expected term (years) 5.50 - 6.02 5.13 - 6.08 5.50 - 6.02 years 5.13 years - 6.08 years The weighted-average fair value of stock options granted was $4.44 and $8.02 for the three months ended June 30, 2020 and 2019, respectively, and $4.43 and $8.84 for the six months ended June 30, 2020 and 2019, respectively. As of June 30, 2020 and December 31, 2019, the total unrecognized stock-based compensation related to unvested options outstanding was $32.1 million and $38.2 million, respectively, to be recognized over a weighted-average period of 2.65 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 2,421,120 9.08 Released (474,195) 22.10 Cancelled (1,435,723) 17.90 Balance at June 30, 2020 4,302,745 14.71 1.3 36,875 Vested and expected to vest as of June 30, 2020 3,718,790 14.55 1.2 31,870 Vested and expected to vest as of December 31, 2019 3,126,182 20.46 1.6 63,055 The Company recognized $4.1 million and $9.2 million of stock-based compensation expense related to RSUs during the three and six months ended June 30, 2020 and $3.7 million and $6.1 million during the three and six months ended June 30, 2019, respectively. Total unrecognized stock-based compensation related to RSUs outstanding was $48.8 million and $57.3 million as of June 30, 2020 and December 31, 2019, respectively, which is recognized over a weighted-average period of 2.58 years and 3.41 years, respectively.

Net Loss Per Share

Net Loss Per Share	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Net loss $ (38,584) $ (14,794) $ (185,060) $ (24,747) Weighted-average shares used in computing net loss per share, basic and diluted 88,410 81,369 87,174 80,049 Net loss per share, basic and diluted $ (0.44) $ (0.18) $ (2.12) $ (0.31) 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): June 30, 2020 2019 Options to purchase common stock 14,414 18,622 Shares related to convertible senior notes 11,909 — Restricted stock and restricted stock units 4,288 2,784 Early exercised options — 42 Total shares of potentially dilutive securities 30,611 21,448

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded an income tax benefit of $1.0 thousand and expense of $0.1 million for the three and six months ended June 30, 2020, respectively, compared to an income tax benefit of $1.2 million and $1.1 million for the three and six months ended June 30, 2019, respectively. The change was attributable to changes in our year over year taxable earnings mix and the recognition of tax attributes in our non-U.S. subsidiaries. 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	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 United States $ 6,250 $ 58,687 $ 41,626 $ 118,471 International 2,144 22,071 15,854 43,613 Total net revenue $ 8,394 $ 80,758 $ 57,480 $ 162,084 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.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 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.
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 and six months ended June 30, 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. In August 2018, the FASB issued ASU 2018-13, “Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement.” The amendments modify the disclosure requirements in Topic 820 to add disclosures regarding changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements and the narrative description of measurement uncertainty. Certain disclosure requirements in Topic 820 are also removed or modified. The amendments are effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Certain of the amendments are to be applied prospectively while others are to be applied retrospectively. There was not a material impact on the Company’s consolidated financial statements as a result of the adoption of ASU 2018-13.
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 $198.0 million and $256.8 million as of June 30, 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.
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 $65.9 million and $2.7 million as of June 30, 2020 and December 31, 2019, respectively. The increase in the reserve balance during the six months ended June 30, 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 June 30, 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 six months ended June 30, 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.

Overview and Basis of Present_2

Overview and Basis of Presentation (Tables)	6 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Restructuring and Other Charges	Restructuring and other charges by type for the RIF for the period were as follows (in thousands): Three Months Ended Employee severance and post-termination benefit arrangements $ 7,498 Asset impairments and loss on disposals 1,879 Other charges 144 Total restructuring and other charges $ 9,521

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 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): June 30, December 31, Cash and cash equivalents $ 546,863 $ 420,712 Restricted cash 2,230 2,228 Total cash, cash equivalents and restricted cash $ 549,093 $ 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): June 30, December 31, Cash and cash equivalents $ 546,863 $ 420,712 Restricted cash 2,230 2,228 Total cash, cash equivalents and restricted cash $ 549,093 $ 422,940

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	6 Months Ended
	Jun. 30, 2020
Receivables [Abstract]
Summary of Accounts Receivable	The following table summarizes the Company’s accounts receivable balances as of the dates indicated (in thousands): June 30, December 31, Accounts receivable, customers $ 3,216 $ 4,979 Allowance for doubtful accounts (2,387) (2,047) Accounts receivable, net $ 829 $ 2,932 Three Months Ended June 30, 2020 2019 Balance, beginning of period $ 14,462 $ 26,734 Creator advances paid 20 9,316 Creator advances recouped (391) (4,914) Write-offs and other adjustments (2,673) (2,420) Balance, end of period $ 11,418 $ 28,716 Six Months Ended June 30, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,666 19,084 Creator advances recouped (6,753) (10,663) Write-offs and other adjustments (12,699) (2,847) Balance, end of period $ 11,418 $ 28,716 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): June 30, December 31, Creator advances, net $ 10,532 $ 22,282 Creator advances, noncurrent 886 922 Total creator advances $ 11,418 $ 23,204

Creator Signing Fees, Net (Tabl

Creator Signing Fees, Net (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2020 2019 Balance, beginning of period $ 17,725 $ 19,120 Creator signing fees paid 7 4,630 Amortization of creator signing fees (2,171) (2,522) Write-offs and other adjustments 1,189 (465) Balance, end of period $ 16,750 $ 20,763 Six Months Ended June 30, 2020 2019 Balance, beginning of period $ 26,307 $ 17,005 Creator signing fees paid 3,901 9,188 Amortization of creator signing fees (5,301) (4,915) Write-offs and other adjustments (8,157) (515) Balance, end of period $ 16,750 $ 20,763 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): June 30, December 31, Creator signing fees, net $ 1,511 $ 9,597 Creator signing fees, noncurrent 15,239 16,710 Total creator signing fees $ 16,750 $ 26,307

Creator Advances, Net (Tables)

Creator Advances, Net (Tables)	6 Months Ended
	Jun. 30, 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): June 30, December 31, Accounts receivable, customers $ 3,216 $ 4,979 Allowance for doubtful accounts (2,387) (2,047) Accounts receivable, net $ 829 $ 2,932 Three Months Ended June 30, 2020 2019 Balance, beginning of period $ 14,462 $ 26,734 Creator advances paid 20 9,316 Creator advances recouped (391) (4,914) Write-offs and other adjustments (2,673) (2,420) Balance, end of period $ 11,418 $ 28,716 Six Months Ended June 30, 2020 2019 Balance, beginning of period $ 23,204 $ 23,142 Creator advances paid 7,666 19,084 Creator advances recouped (6,753) (10,663) Write-offs and other adjustments (12,699) (2,847) Balance, end of period $ 11,418 $ 28,716 Creator advances, net are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): June 30, December 31, Creator advances, net $ 10,532 $ 22,282 Creator advances, noncurrent 886 922 Total creator advances $ 11,418 $ 23,204

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 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): June 30, December 31, Capitalized internal-use software development costs $ 47,218 $ 44,194 Furniture and fixtures 3,654 3,861 Computers and computer equipment 9,265 14,836 Leasehold improvements 8,207 8,393 Finance lease right-of-use assets 619 1,005 Property, plant and equipment 68,963 72,289 Less: Accumulated depreciation and amortization (53,880) (52,554) Property, plant and equipment, net $ 15,083 $ 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Depreciation expense $ 977 $ 1,599 $ 2,491 $ 3,236 Capitalized internal-use software development costs 737 2,614 3,024 4,922 Stock-based compensation costs included in capitalized internal-use software development costs 106 448 486 651 Amortization of capitalized internal-use software development costs 2,118 1,799 4,207 3,499

Leases (Tables)

Leases (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2019 as follows (in thousands): Three Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 80,758 $ — $ 80,758 Cost of Net Revenue 31,073 46 31,119 Gross Profit 49,685 (46) 49,639 Operating Expenses: Product Development 16,295 333 16,628 Sales, marketing and support 25,872 181 26,053 General and administrative 22,051 236 22,287 Total operating expenses 64,218 750 64,968 Loss from operations (14,533) (796) (15,329) Interest expense (1,868) 835 (1,033) Other income, net 375 — 375 Loss before income taxes (16,026) 39 (15,987) Income tax provision (1,193) — (1,193) Net loss $ (14,833) $ 39 $ (14,794) Six Months Ended June 30, 2019 Initially Effect of ASC 842 Adoption Recast Net Revenue $ 162,084 $ — $ 162,084 Cost of Net Revenue 61,591 93 61,684 Gross Profit 100,493 (93) 100,400 Operating Expenses: Product Development 30,559 666 31,225 Sales, marketing and support 47,434 344 47,778 General and administrative 47,178 489 47,667 Total operating expenses 125,171 1,499 126,670 Loss from operations (24,678) (1,592) (26,270) Interest expense (3,801) 1,676 (2,125) Loss on debt extinguishment — — — Other income, net 2,555 — 2,555 Loss before income taxes (25,924) 84 (25,840) Income tax provision (1,093) — (1,093) Net loss $ (24,831) $ 84 $ (24,747)
Components of Operating Lease Cost	The components of operating lease costs were as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Operating lease costs $ 2,013 $ 1,962 $ 3,894 $ 3,933 Sublease income (1,047) (979) (2,042) (1,944) Total operating lease costs, net $ 966 $ 983 $ 1,852 $ 1,989
Maturities of Operating Lease Liabilities	As of June 30, 2020, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2020 $ 4,640 2021 5,258 2022 3,677 2023 3,499 2024 2,495 Thereafter 4,723 Total operating lease payments 24,292 Less: Imputed interest (3,756) Total operating lease liabilities $ 20,536

Debt (Tables)

Debt (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Summary of Long-Term Debt	As of June 30, 2020, long-term debt consisted of the following (in thousands): Term Loans Convertible Notes (2025 Notes) Total Outstanding principal balance $ 125,000 $ 150,000 $ 275,000 Less: Unamortized discount (22,363) (47,015) (69,378) Less: Debt issuance costs $ (5,150) $ (3,891) (9,041) Carrying amount, long-term debt $ 97,487 $ 99,094 $ 196,581
Composition of the 2025 Notes	As of June 30, 2020, the 2025 Notes consisted of the following (in thousands): June 30, 2020 Liability component: Principal $ 150,000 Less: unamortized discount (47,015) Less: debt issuance costs (3,891) Net carrying amount $ 99,094

Goodwill and Acquired Intangi_2

Goodwill and Acquired Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Acquired Intangible Assets	Acquired intangible assets consisted of the following (in thousands): June 30, 2020 Cost Accumulated Net Book Weighted- Developed technology $ 19,096 $ 19,096 $ — Customer relationships 74,484 30,536 43,948 4.8 Tradenames 1,600 1,600 — Acquired intangible assets, net $ 95,180 $ 51,232 $ 43,948 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of net revenue $ 12 $ 95 $ 34 $ 324 Sales, marketing and support 2,588 2,588 5,176 5,159 Total amortization of acquired intangible assets $ 2,600 $ 2,683 $ 5,210 $ 5,483
Total Expected Future Amortization Expense for Acquired Intangible Assets	As of June 30, 2020, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2020 5,233 2021 10,197 2022 8,202 2023 7,709 2024 7,583 Thereafter 5,024 Total expected future amortization expense $ 43,948

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2020 (in thousands): Creator Advances Creator Total The remainder of 2020 $ 9,791 $ 1,935 $ 11,726 2021 11,218 2,221 13,439 2022 4,952 406 5,358 2023 3,418 256 3,674 Thereafter 751 — 751 Total $ 30,130 $ 4,818 $ 34,948

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 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 2,262,666 8.53 Exercised (2,041,747) 5.63 15,019 Cancelled (1,491,362) 10.75 Balance at June 30, 2020 14,413,578 9.53 6.4 19,776 Vested and exercisable as of June 30, 2020 9,056,348 8.04 5.1 19,205 Vested and expected to vest as of June 30, 2020 14,004,215 9.47 6.3 19,729 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Expected dividend yield —% —% —% —% Expected volatility 56.2 % - 56.8% 49.2 % - 49.4% 56.2% - 64.6% 49.2% - 49.7% Risk-free interest rate 0.34 % - 0.45% 1.85 % - 1.95% 0.34% - 0.67% 1.85% - 2.58% Expected term (years) 5.50 - 6.02 5.13 - 6.08 5.50 - 6.02 years 5.13 years - 6.08 years
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 2,421,120 9.08 Released (474,195) 22.10 Cancelled (1,435,723) 17.90 Balance at June 30, 2020 4,302,745 14.71 1.3 36,875 Vested and expected to vest as of June 30, 2020 3,718,790 14.55 1.2 31,870 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)	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 Net loss $ (38,584) $ (14,794) $ (185,060) $ (24,747) Weighted-average shares used in computing net loss per share, basic and diluted 88,410 81,369 87,174 80,049 Net loss per share, basic and diluted $ (0.44) $ (0.18) $ (2.12) $ (0.31)
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): June 30, 2020 2019 Options to purchase common stock 14,414 18,622 Shares related to convertible senior notes 11,909 — Restricted stock and restricted stock units 4,288 2,784 Early exercised options — 42 Total shares of potentially dilutive securities 30,611 21,448

Geographic Information (Tables)

Geographic Information (Tables)	6 Months Ended
	Jun. 30, 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 June 30, Six Months Ended June 30, 2020 2019 2020 2019 United States $ 6,250 $ 58,687 $ 41,626 $ 118,471 International 2,144 22,071 15,854 43,613 Total net revenue $ 8,394 $ 80,758 $ 57,480 $ 162,084

Overview and Basis of Present_3

Overview and Basis of Presentation - Narrative (Details) - segment	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments		1
Number of reportable segments		1
Planned percent of workforce reduction	45.00%

Overview and Basis of Present_4

Overview and Basis of Presentation - Summary of Restructuring and Other Charges (Details) $ in Thousands	3 Months Ended
	Jun. 30, 2020USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Employee severance and post-termination benefit arrangements	$ 7,498
Asset impairments and loss on disposals	1,879
Other charges	144
Total restructuring and other charges	$ 9,521

Significant Accounting Polici_4

Significant Accounting Policies - Reconciliation of Cash and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Cash and cash equivalents	$ 546,863	$ 420,712
Restricted cash	2,230	2,228
Total cash, cash equivalents and restricted cash	$ 549,093	$ 422,940	$ 500,962	$ 439,400

Significant Accounting Polici_5

Significant Accounting Policies - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Mar. 11, 2020	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease costs	$ 2,013	$ 1,962	$ 3,894	$ 3,933
Depreciation expense	977	1,599	2,491	3,236
Interest expense	3,625	1,033	3,637	2,125
Operating lease right-of-use assets	18,342		18,342		$ 22,160
Operating lease liabilities	20,536	$ 20,500	20,536	$ 20,500	25,300
Deferred rent obligations and lease incentives								$ 1,700
Finance lease right-of-use assets					400
Finance lease liabilities					700
Cash and cash equivalents	546,863		546,863		420,712
Funds receivable	5,659		5,659		54,896
Advance payouts outstanding	253,300		253,300			$ 354,000
Chargebacks and refunds reserve	65,907		65,907		2,699
Tickets Sold on Behalf of Creators
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Funds receivable	5,300		5,300		51,100
Creator Cash
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cash and cash equivalents	$ 198,000		$ 198,000		256,800
San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets					5,953
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Capital lease asset							$ (26,700)
Lease financing obligation							(28,900)
Operating lease right-of-use assets							25,700
Operating lease liabilities							29,700
Finance lease right-of-use assets							400
Finance lease liabilities							500
Deferred tax liability related to right-of-use asset							2,500
Deferred tax liability related to lease liability							3,000
ASU 2016-02 | San Francisco Office Lease
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease costs					3,700
Depreciation expense					(500)
Interest expense					$ (3,300)
Operating lease right-of-use assets							$ 10,130

Fair Value Measurement (Details

Fair Value Measurement (Details) - Convertible Notes - 2025 Notes	Jun. 30, 2020USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Aggregate principal amount	$ 150,000,000
Stated interest rate	5.00%

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Unusual or Infrequent Item, or Both [Line Items]
Accounts receivable, customers	$ 3,216	$ 3,216		$ 4,979
Allowance for doubtful accounts	(2,387)	(2,387)		(2,047)
Accounts receivable, net	829	829		$ 2,932
Provision for bad debt and creator advances		16,224	$ 2,380
COVID-19 Pandemic
Unusual or Infrequent Item, or Both [Line Items]
Provision for bad debt and creator advances	$ 2,500	$ 3,600

Creator Signing Fees, Net (Deta

Creator Signing Fees, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Creator signing fees, amortization period					3 years 2 months 8 days
Activity in creator signing fees:
Balance, beginning of period	$ 17,725	$ 19,120	$ 26,307	$ 17,005
Creator signing fees paid	7	4,630	3,901	9,188
Amortization of creator signing fees	(2,171)	(2,522)	(5,301)	(4,915)
Write-offs and other adjustments	1,189	(465)	(8,157)	(515)
Balance, end of period	16,750	20,763	16,750	20,763
Creator signing fees, net					$ 1,511	$ 9,597
Creator signing fees, noncurrent					15,239	16,710
Total creator signing fees	$ 16,750	$ 20,763	$ 26,307	$ 17,005	$ 16,750	$ 26,307

Creator Advances, Net (Details)

Creator Advances, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Dec. 31, 2019
Activity In Notes, Loans And Financing Receivable [Roll Forward]
Balance, beginning of period	$ 14,462	$ 26,734	$ 23,204	$ 23,142
Creator advances paid	20	9,316	7,666	19,084
Creator advances recouped	(391)	(4,914)	(6,753)	(10,663)
Write-offs and other adjustments	(2,673)	(2,420)	(12,699)	(2,847)
Balance, end of period	11,418	28,716	11,418	28,716
Creator advances, net					$ 10,532	$ 22,282
Creator advances, noncurrent					886	922
Total creator advances	$ 11,418	$ 28,716	$ 23,204	$ 28,716	$ 11,418	$ 23,204

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Finance lease right-of-use assets	$ 619	$ 1,005
Property, plant and equipment	68,963	72,289
Less: Accumulated depreciation and amortization	(53,880)	(52,554)
Property, plant and equipment, net	15,083	19,735
Capitalized internal-use software development costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	47,218	44,194
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,654	3,861
Computers and computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	9,265	14,836
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 8,207	$ 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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 977	$ 1,599	$ 2,491	$ 3,236
Capitalized internal-use software development costs	737	2,614	3,024	4,922
Stock-based compensation costs included in capitalized internal-use software development costs	106	448	486	651
Stock-based compensation costs included in capitalized internal-use software development costs	$ 2,118	$ 1,799	$ 4,207	$ 3,499

Leases - Adoption Effect of Top

Leases - Adoption Effect of Topic 842 on the Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	Jun. 30, 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	$ 15,083	$ 19,735
Other accrued liabilities	13,110	16,997
Operating lease right-of-use assets	18,342	22,160
Operating lease liabilities	7,538	9,115
Operating lease liabilities, noncurrent	12,998	16,162
Accumulated deficit	$ (557,886)	(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				6 Months Ended
		Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue		$ 8,394		$ 80,758		$ 57,480	$ 162,084
Cost of net revenue	[1]	10,094		31,119		38,099	61,684
Gross profit		(1,700)		49,639		19,381	100,400
Product development	[1]	15,047		16,628		31,218	31,225
Sales, marketing and support	[1]	(3,073)		26,053		96,842	47,778
General and administrative	[1]	22,472		22,287		64,581	47,667
Total operating expenses	[1]	34,446		64,968		192,641	126,670
Loss from operations		(36,146)		(15,329)		(173,260)	(26,270)
Interest expense		(3,625)		(1,033)		(3,637)	(2,125)
Loss on debt extinguishment							0
Other income (expense), net		1,186		375		(8,099)	2,555
Loss before income taxes		(38,585)		(15,987)		(184,996)	(25,840)
Income tax provision (benefit)		(1)		(1,193)		64	(1,093)
Net loss		$ (38,584)	$ (146,476)	(14,794)	$ (9,953)	$ (185,060)	(24,747)
Initially As Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue				80,758			162,084
Cost of net revenue				31,073			61,591
Gross profit				49,685			100,493
Product development				16,295			30,559
Sales, marketing and support				25,872			47,434
General and administrative				22,051			47,178
Total operating expenses				64,218			125,171
Loss from operations				(14,533)			(24,678)
Interest expense				(1,868)			(3,801)
Loss on debt extinguishment							0
Other income (expense), net				375			2,555
Loss before income taxes				(16,026)			(25,924)
Income tax provision (benefit)				(1,193)			(1,093)
Net loss				(14,833)			(24,831)
Adjustment | ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Net revenue				0			0
Cost of net revenue				46			93
Gross profit				(46)			(93)
Product development				333			666
Sales, marketing and support				181			344
General and administrative				236			489
Total operating expenses				750			1,499
Loss from operations				(796)			(1,592)
Interest expense				835			1,676
Loss on debt extinguishment							0
Other income (expense), net				0			0
Loss before income taxes				39			84
Income tax provision (benefit)				0			0
Net loss				$ 39			$ 84
[1]	(1) Includes stock-based compensation as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of net revenue 207 325 630 569 Product development 3,366 2,187 7,055 4,225 Sales, marketing and support 901 1,246 2,332 2,469 General and administrative 5,137 4,948 10,416 9,570

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Net cash provided by (used in) operating activities			$ (126,715)	$ 57,331
Net cash provided by (used in) financing activities			256,636	12,068
Operating lease right-of-use assets	$ 18,342		18,342		$ 22,160
Operating lease liabilities	20,536	$ 20,500	20,536	20,500	25,300
Operating lease liabilities, current	7,538		7,538		9,115
Operating lease liabilities, noncurrent	12,998		12,998		16,162
Cash payments for operating lease liabilities	$ 2,500	$ 2,300	$ 4,900	4,100
Weighted-average remaining operating lease term	2 years 2 months 15 days		2 years 2 months 15 days
Weighted-average discount rate on operating leases	7.80%		7.80%
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			$ 300	138
Adjustment
Lessee, Lease, Description [Line Items]
Net cash provided by (used in) operating activities				(400)
Net cash provided by (used in) financing activities				$ 400
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term of operating leases	1 year		1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term of operating leases	10 years		10 years

Leases - Components of Operatin

Leases - Components of Operating Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Leases [Abstract]
Operating lease costs	$ 2,013	$ 1,962	$ 3,894	$ 3,933
Sublease income	(1,047)	(979)	(2,042)	(1,944)
Total operating lease costs, net	$ 966	$ 983	$ 1,852	$ 1,989

Leases - Maturities of Operatin

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019
Operating Leases
The remainder of 2020	$ 4,640
2021	5,258
2022	3,677
2023	3,499
2024	2,495
Thereafter	4,723
Total operating lease payments	24,292
Less: Imputed interest	(3,756)
Total operating lease liabilities	$ 20,536	$ 25,300	$ 20,500

Debt - Summary of Long-Term Deb

Debt - Summary of Long-Term Debt (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Outstanding principal balance	$ 275,000,000
Less: Unamortized discount	(69,378,000)
Less: Debt issuance costs	(9,041,000)
Long-term debt	196,581,000	$ 0
Term Loans
Debt Instrument [Line Items]
Outstanding principal balance	125,000,000
Less: Unamortized discount	(22,363,000)
Less: Debt issuance costs	(5,150,000)
Long-term debt	97,487,000
Convertible Notes
Debt Instrument [Line Items]
Outstanding principal balance	150,000,000
Less: Unamortized discount	(47,015,000)
Less: Debt issuance costs	(3,891,000)
Long-term debt	$ 99,094,000

Debt - Narrative (Details)

Debt - Narrative (Details)	Jun. 30, 2020USD ($)$ / shares	Jun. 30, 2020USD ($)segmentday$ / shares	May 31, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / shares	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)$ / shares	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Debt Instrument [Line Items]
Long-term debt	$ 196,581,000	$ 196,581,000		$ 196,581,000		$ 196,581,000		$ 0
Debt discount	69,378,000	69,378,000		69,378,000		69,378,000
Interest expense				3,625,000	$ 1,033,000	3,637,000	$ 2,125,000
Equity issuance costs						0	413,000
Purchase of convertible notes capped calls						15,600,000	$ 0
Line of Credit
Debt Instrument [Line Items]
Debt issuance costs			$ 40,600,000
Stock Purchase Agreement
Debt Instrument [Line Items]
Shares issued (in shares) | shares			2,599,174
Share price (in dollars per share) | $ / shares			$ 0.01
Stock Purchase Agreement | Line of Credit
Debt Instrument [Line Items]
Debt issuance costs			$ 27,400,000
Term Loans
Debt Instrument [Line Items]
Long-term debt	97,487,000	97,487,000		97,487,000		97,487,000
Debt discount	22,363,000	22,363,000		22,363,000		22,363,000
Term Loans | Line of Credit
Debt Instrument [Line Items]
Interest payment	600,000
Total cash costs			13,200,000
Debt issuance costs			7,600,000
Debt discount			$ 5,600,000
Term Loans | Initial Term Loan and Delayed Draw Term Loan | Line of Credit
Debt Instrument [Line Items]
Cash pay interest rate			4.00%
PIK interest rate			8.50%
Estimated fair value of long-term debt	133,200,000	133,200,000		133,200,000		133,200,000
Term Loans | Initial Term Loan and Delayed Draw Term Loan | Line of Credit | Year Two
Debt Instrument [Line Items]
Optional prepayment percentage			12.00%
Term Loans | Initial Term Loan and Delayed Draw Term Loan | Line of Credit | Year Three
Debt Instrument [Line Items]
Optional prepayment percentage			10.00%
Term Loans | Initial Term Loan and Delayed Draw Term Loan | Line of Credit | Year Four
Debt Instrument [Line Items]
Optional prepayment percentage			8.00%
Term Loans | Initial Term Loan | Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount			$ 125,000,000
Debt issuance costs			$ 29,000,000
Effective interest rate			18.50%
Term Loans | Delayed Draw Term Loan | Line of Credit
Debt Instrument [Line Items]
Aggregate principal amount	50,000,000	50,000,000	$ 100,000,000	50,000,000		50,000,000
Debt issuance costs			$ 11,600,000
Convertible Notes
Debt Instrument [Line Items]
Long-term debt	99,094,000	99,094,000		99,094,000		99,094,000
Debt discount	47,015,000	47,015,000		47,015,000		47,015,000
Convertible Notes | 2025 Notes
Debt Instrument [Line Items]
Long-term debt	99,094,000	99,094,000		99,094,000		99,094,000
Aggregate principal amount	150,000,000	150,000,000		150,000,000		150,000,000
Debt discount	$ 47,015,000	$ 47,015,000		$ 47,015,000		$ 47,015,000
Effective interest rate	13.90%	13.90%		13.90%		13.90%
Estimated fair value of long-term debt	$ 134,800,000	$ 134,800,000		$ 134,800,000		$ 134,800,000
Stated interest rate	5.00%	5.00%		5.00%		5.00%
Total issuance costs		$ 5,700,000
Proceeds from issuance of debt, net of discounts and debt issuance costs		$ 144,300,000
Conversion rate		0.0793903
Conversion price | $ / shares	$ 12.60	$ 12.60		$ 12.60		$ 12.60
Threshold percentage of stock price trigger for redemption		130.00%
Threshold trading days for redemption | day		20
Threshold consecutive trading days for redemption | day		30
Period over which default must be cured or waived after notice is given		60 days
Amount of judgment payments rendered that classify as an Event of Default		$ 10,000,000
Discharge or stay period for judgment		45 days
Default on debt by the Company or subsidiary that classifies as an Event of Default	$ 10,000,000	$ 10,000,000		$ 10,000,000		$ 10,000,000
Percent of the aggregate principal amount due upon Event of Default	25.00%	25.00%		25.00%		25.00%
Special interest rate period		180 days
Special interest rate	0.50%	0.50%		0.50%		0.50%
Carrying amount of the equity component representing the conversion option	$ 47,300,000	$ 47,300,000		$ 47,300,000		$ 47,300,000
Interest expense				500,000
Contractual interest				300,000
Amortization of debt issuance costs and debt discounts				$ 200,000
Liability issuance costs		3,900,000
Equity issuance costs		$ 1,800,000
Convertible Notes | 2025 Notes | Capped Calls
Debt Instrument [Line Items]
Strike price (in dollars per share) | $ / shares		$ 12.60
Cap price (in dollars per share) | $ / shares						$ 17.1520
Purchase of convertible notes capped calls		$ 15,600,000
Convertible Notes | 2025 Notes | Conversion Condition 1
Debt Instrument [Line Items]
Threshold percentage of stock price trigger for conversion		130.00%
Threshold trading days for conversion | segment		20
Threshold consecutive trading days for conversion | segment		30
Convertible Notes | 2025 Notes | Conversion Condition 2
Debt Instrument [Line Items]
Threshold percentage of stock price trigger for conversion		98.00%
Threshold consecutive trading days for conversion | segment		10

Debt - Composition of the 2025

Debt - Composition of the 2025 Notes (Details) - USD ($)	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Principal	$ 275,000,000
Less: Unamortized discount	(69,378,000)
Less: Debt issuance costs	(9,041,000)
Net carrying amount	196,581,000	$ 0
Convertible Notes
Debt Instrument [Line Items]
Principal	150,000,000
Less: Unamortized discount	(47,015,000)
Less: Debt issuance costs	(3,891,000)
Net carrying amount	99,094,000
Convertible Notes | 2025 Notes
Debt Instrument [Line Items]
Principal	150,000,000
Less: Unamortized discount	(47,015,000)
Less: Debt issuance costs	(3,891,000)
Net carrying amount	$ 99,094,000

Goodwill and Acquired Intangi_3

Goodwill and Acquired Intangible Assets, Net - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 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	6 Months Ended
	Mar. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Acquired intangible assets, net:
Cost		$ 95,180	$ 95,180
Accumulated amortization		51,232	46,022
Acquired intangible assets, net		43,948	49,158
Developed technology
Acquired intangible assets, net:
Cost		19,096	19,096
Accumulated amortization		19,096	19,062
Acquired intangible assets, net		0	34
Weighted- average remaining useful life	2 months 12 days
Customer relationships
Acquired intangible assets, net:
Cost		74,484	74,484
Accumulated amortization		30,536	25,360
Acquired intangible assets, net		$ 43,948	49,124
Weighted- average remaining useful life	5 years 2 months 12 days	4 years 9 months 18 days
Tradenames
Acquired intangible assets, net:
Cost		$ 1,600	1,600
Accumulated amortization		1,600	1,600
Acquired intangible assets, net		$ 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		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,600	$ 2,683	$ 5,210	$ 5,483
Cost of net revenue
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	12	95	34	324
Sales, marketing and support
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,588	$ 2,588	$ 5,176	$ 5,159

Goodwill and Acquired Intangi_6

Goodwill and Acquired Intangible Assets, Net - Total Expected Future Amortization Expense for Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
The remainder of 2020	$ 5,233
2021	10,197
2022	8,202
2023	7,709
2024	7,583
Thereafter	5,024
Acquired intangible assets, net	$ 43,948	$ 49,158

Commitment and Contingencies -

Commitment and Contingencies - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Restricted cash	$ 2,230	$ 2,228

Commitments and Contingencies -

Commitments and Contingencies - Future Creator Payments Committed to under Contract but Not Yet Paid (Details) $ in Thousands	Jun. 30, 2020USD ($)
Future creator payments
The remainder of 2020	$ 11,726
2021	13,439
2022	5,358
2023	3,674
Thereafter	751
Total	34,948
Creator Advances
Future creator payments
The remainder of 2020	9,791
2021	11,218
2022	4,952
2023	3,418
Thereafter	751
Total	30,130
Creator Signing Fees
Future creator payments
The remainder of 2020	1,935
2021	2,221
2022	406
2023	256
Thereafter	0
Total	$ 4,818

Commitments and Contingencies_2

Commitments and Contingencies - Litigation and Loss Contingencies (Details) $ in Millions	Jun. 04, 2020plaintiff	Jul. 16, 2019USD ($)	Jun. 16, 2019complaint	Apr. 15, 2019complaint	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Aug. 22, 2019lawsuit	Jun. 24, 2019lawsuit
Loss Contingencies [Line Items]
Refunds issued to ticket buyers		$ 4
Loss contingency accrual					$ 13.2	$ 14.8
Estimate of possible loss attributable to potential interest and penalties					1.5	$ 1.4
Class Action
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff	3
Federal Action
Loss Contingencies [Line Items]
Number of pending claims | lawsuit							2
Settlement expense					$ 1.9
Securities Class Action Complaint - United States District Court, Northern District of California
Loss Contingencies [Line Items]
Number of complaints | complaint				2
Securities Class Action Complaint - Superior Court Of California, San Mateo County
Loss Contingencies [Line Items]
Number of complaints | complaint				3
State Action
Loss Contingencies [Line Items]
Number of pending claims | lawsuit								2
Roxodus Lawsuits
Loss Contingencies [Line Items]
Number of complaints | complaint			2

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) $ / shares in Units, $ in Millions	May 31, 2020shares	Jun. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2019USD ($)$ / shares	Jun. 30, 2020USD ($)vote$ / sharesshares	Jun. 30, 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)		14,413,578		14,413,578		15,684,021
Common stock subject to repurchase related to stock options (in shares)		0		0		18,665
Liability related to early exercises of stock options | $		$ 0		$ 0		$ 0.2
Weighted-average fair value of stock options granted (in dollars per share) | $ / shares		$ 4.44	$ 8.02	$ 4.43	$ 8.84
Compensation expense not yet recognized | $		$ 32.1		$ 32.1		$ 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 7 months 24 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				2 years 6 months 29 days		3 years 4 months 28 days
Stock-based compensation expense | $		4.1	$ 3.7	$ 9.2	$ 6.1
Total unrecognized stock-based compensation | $		$ 48.8	$ 57.3	$ 48.8	$ 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)		13,888,505		13,888,505
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)		7,670,021		7,670,021			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)		1,948,313		1,948,313
Shares authorized for issuance (in shares)		2,318,083		2,318,083
Issuance common stock for ESPP Purchase (in shares)	98,476
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) $ / shares in Units, $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares
Outstanding options
Balance (in shares) | shares	15,684,021
Granted (in shares) | shares	2,262,666
Exercised (in shares) | shares	(2,041,747)
Cancelled (in shares) | shares	(1,491,362)
Balance (in shares) | shares	14,413,578	15,684,021
Vested and exercisable (in shares) | shares	9,056,348	9,913,182
Vested and expected to vest (in shares) | shares	14,004,215	15,197,994
Weighted- average exercise price
Balance (in dollars per share) | $ / shares	$ 9.28
Granted (in dollars per share) | $ / shares	8.53
Exercised (in dollars per share) | $ / shares	5.63
Cancelled (in dollars per share) | $ / shares	10.75
Balance (in dollars per share) | $ / shares	9.53	$ 9.28
Vested and exercisable (in dollars per share) | $ / shares	8.04	7.14
Vested and expected to vest (in dollars per share) | $ / shares	$ 9.47	$ 9.16
Weighted- average remaining contractual term
Outstanding	6 years 4 months 24 days	6 years 3 months 18 days
Vested and exercisable	5 years 1 month 6 days	5 years 1 month 6 days
Vested and expected to vest	6 years 3 months 18 days	6 years 3 months 18 days
Aggregate intrinsic value
Outstanding | $	$ 19,776	$ 170,847
Exercised | $	15,019
Vested and exercisable | $	19,205	129,341
Vested and expected to vest | $	$ 19,729	$ 167,439

Stockholders' Equity - Assumpti

Stockholders' Equity - Assumptions Used to Estimate Equity Awards (Details) - Stock Options	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend yield	0.00%	0.00%	0.00%	0.00%
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	56.20%	49.20%	56.20%	49.20%
Risk-free interest rate	0.34%	1.85%	0.34%	1.85%
Expected term	5 years 6 months	5 years 1 month 17 days	5 years 6 months	5 years 1 month 17 days
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected volatility	56.80%	49.40%	64.60%	49.70%
Risk-free interest rate	0.45%	1.95%	0.67%	2.58%
Expected term	6 years 7 days	6 years 29 days	6 years 7 days	6 years 29 days

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Unit Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Outstanding RSUs and RSAs
Awarded (in shares)	2,421,120
Released (in shares)	(474,195)
Cancelled (in shares)	(1,435,723)
Balance (in shares)	4,302,745
Weighted-average grant date fair value per share
Awarded (in dollars per share)	$ 9.08
Released (in dollars per share)	22.10
Cancelled (in dollars per share)	17.90
Balance (in dollars per share)	$ 14.71
Weighted-average remaining contractual term
Balance	1 year 3 months 18 days
Aggregate intrinsic value
Balance	$ 36,875
Restricted Stock Units
Outstanding RSUs and RSAs
Balance (in shares)	3,791,543
Balance (in shares)			3,791,543
Vested and and expected to vest (in shares)	3,718,790		3,126,182
Weighted-average grant date fair value per share
Balance (in dollars per share)	$ 20.44
Balance (in dollars per share)			$ 20.44
Vested and expected to vest (in dollars per share)	$ 14.55		$ 20.46
Weighted-average remaining contractual term
Balance			1 year 9 months 18 days
Vested and expected to vest	1 year 2 months 12 days	1 year 7 months 6 days
Aggregate intrinsic value
Balance			$ 76,596
Vested and expected to vest	$ 31,870		$ 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				6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Net loss	$ (38,584)	$ (146,476)	$ (14,794)	$ (9,953)	$ (185,060)	$ (24,747)
Weighted-average shares used in computing net loss per share, basic and diluted (in shares)	88,410		81,369		87,174	80,049
Net loss per share, basic and diluted (in dollars per share)	$ (0.44)		$ (0.18)		$ (2.12)	$ (0.31)

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	6 Months Ended
	Jun. 30, 2020	Jun. 30, 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)	30,611	21,448
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)	14,414	18,622
Shares related to convertible senior notes
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)	11,909	0
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)	4,288	2,784
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)	0	42

Net Loss Per Share - Narrative

Net Loss Per Share - Narrative (Details) - $ / shares shares in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 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)	30,611	21,448
2025 Notes | Convertible Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion price	$ 12.60
Convertible Senior Notes
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)	11,909	0

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (1)	$ (1,193)	$ 64	$ (1,093)

Geographic Information (Details

Geographic Information (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue, Major Customer [Line Items]
Net revenue	$ 8,394,000	$ 80,758,000	$ 57,480,000	$ 162,084,000
United States
Revenue, Major Customer [Line Items]
Net revenue	6,250,000	58,687,000	41,626,000	118,471,000
International
Revenue, Major Customer [Line Items]
Net revenue	$ 2,144,000	$ 22,071,000	$ 15,854,000	$ 43,613,000