Groupon (GRPN) 10-Q 30 Jul 19 2019 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2019	Jul. 26, 2019
Cover page.
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2019
Document Transition Report	false
Entity File Number	1-35335
Entity Registrant Name	Groupon, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-0903295
Entity Address, Address Line One	600 W Chicago Avenue
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60654
City Area Code	(312)
Local Phone Number	334-1579
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	GRPN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		567,619,924
Entity Central Index Key	0001490281
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 596,837	$ 841,021
Accounts receivable, net	74,706	69,493
Prepaid expenses and other current assets	91,056	88,115
Total current assets	762,599	998,629
Property, equipment and software, net	134,672	143,117
Right-of-use assets - operating leases, net	114,500	0
Goodwill	324,705	325,491
Intangible assets, net	38,996	45,401
Investments	39,301	108,515
Other non-current assets	24,435	20,989
Total Assets	1,439,208	1,642,142
Current liabilities:
Accounts payable	26,968	38,359
Accrued merchant and supplier payables	464,125	651,781
Accrued expenses and other current liabilities	258,610	267,034
Total current liabilities	749,703	957,174
Convertible senior notes, net	208,100	201,669
Operating lease obligations	121,526	0
Other non-current liabilities	53,740	100,688
Total Liabilities	1,133,069	1,259,531
Stockholders' Equity
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018	76	76
Additional paid-in capital	2,271,600	2,234,560
Treasury stock, at cost, 200,491,271 and 191,855,128 shares at June 30, 2019 and December 31, 2018	(907,599)	(877,491)
Accumulated deficit	(1,093,232)	(1,010,499)
Accumulated other comprehensive income (loss)	34,485	34,602
Total Groupon, Inc. Stockholders' Equity	305,330	381,248
Noncontrolling interests	809	1,363
Total Equity	306,139	382,611
Total Liabilities and Equity	$ 1,439,208	$ 1,642,142

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	2,010,000,000	2,010,000,000
Common stock, shares issued (in shares)	767,155,735	760,939,440
Common stock, shares outstanding (in shares)	566,664,464	569,084,312
Treasury Stock
Treasury stock (in shares)	200,491,271	191,855,128

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Revenue:
Total revenue	$ 532,577	$ 617,396	$ 1,110,987	$ 1,243,936
Cost of revenue:
Total cost of revenue	240,445	293,738	512,839	595,393
Gross profit	292,132	323,658	598,148	648,543
Operating expenses:
Marketing	88,923	94,178	182,320	193,334
Selling, general and administrative	210,348	293,725	420,772	516,069
Total operating expenses	299,271	387,903	603,092	709,403
Income (loss) from operations	(7,139)	(64,245)	(4,944)	(60,860)
Other income (expense), net	(28,494)	(26,457)	(75,349)	(34,972)
Income (loss) from continuing operations before provision (benefit) for income taxes	(35,633)	(90,702)	(80,293)	(95,832)
Provision (benefit) for income taxes	2,012	1,552	(1,478)	(783)
Income (loss) from continuing operations	(37,645)	(92,254)	(78,815)	(95,049)
Income (loss) from discontinued operations, net of tax	0	0	2,162	0
Net income (loss)	(37,645)	(92,254)	(76,653)	(95,049)
Net income attributable to noncontrolling interests	(2,601)	(2,780)	(6,080)	(6,873)
Net income (loss) attributable to Groupon, Inc.	$ (40,246)	$ (95,034)	$ (82,733)	$ (101,922)
Basic and diluted net income (loss) per share:
Continuing operations (in usd per share)	$ (0.07)	$ (0.17)	$ (0.15)	$ (0.18)
Discontinued operations (in usd per share)	0	0	0.01	0
Basic and diluted net income (loss) per share (in usd per share)	$ (0.07)	$ (0.17)	$ (0.14)	$ (0.18)
Weighted average number of shares outstanding
Basic (in shares)	567,962,461	565,284,705	569,014,065	563,502,954
Diluted (in shares)	567,962,461	565,284,705	569,014,065	563,502,954
Comprehensive income (loss):
Net change in unrealized gain (loss) on foreign currency translation adjustments	$ (3,285)	$ 2,806	$ (13)	$ 1,238
Net change in unrealized gain (loss) on available-for-sale securities (net of tax effect of ($48) and $0 for the three months ended June 30, 2019 and 2018, and ($35) and $0 for the six months ended June 30, 2019 and 2018)	(145)	(435)	(104)	(936)
Other comprehensive income (loss)	(3,430)	2,371	(117)	302
Comprehensive income (loss)	(41,075)	(89,883)	(76,770)	(94,747)
Comprehensive income (loss) attributable to noncontrolling interest	(2,601)	(2,780)	(6,080)	(6,873)
Comprehensive income (loss) attributable to Groupon, Inc.	(43,676)	(92,663)	(82,850)	(101,620)
Service
Revenue:
Total revenue	277,603	295,652	563,430	597,449
Cost of revenue:
Total cost of revenue	28,595	30,230	57,222	61,375
Product
Revenue:
Total revenue	254,974	321,744	547,557	646,487
Cost of revenue:
Total cost of revenue	211,850	263,508	455,617	534,018
Continuing Operations
Comprehensive income (loss):
Other comprehensive income (loss)	(3,430)	2,371	(117)	302
Discontinued Operations, Disposed of by Sale
Comprehensive income (loss):
Other comprehensive income (loss)	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Net change in unrealized gain (loss) on available-for-sale securities (net of tax effect of ($48) and $0 for the three months ended June 30, 2019 and 2018, and ($35) and $0 for the six months ended June 30, 2019 and 2018)	$ (48)	$ 0	$ (35)	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Treasury Stock	Accumulated Deficit	Accumulated Other Comprehensive Income (Loss)	Total Groupon, Inc. Stockholders' Equity	Non-controlling Interests	Accounting Standards Update 2018-02Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018		$ 75
Additional paid-in capital			$ 2,174,708
Accumulated deficit					$ (1,088,204)
Accumulated other comprehensive income (loss)						$ 31,844
Noncontrolling interests								$ 872
Beginning balance (in shares) at Dec. 31, 2017		748,541,862
Treasury stock, beginning balance (in shares) at Dec. 31, 2017				(188,602,242)
Treasury stock, beginning balance at Dec. 31, 2017				$ (867,450)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Net Income	$ 88,945				88,945		$ 88,945		$ (161)
Reclassification for impact of U.S. tax rate change						161
Beginning balance at Dec. 31, 2017	251,845						250,973
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(2,795)				(6,888)			4,093
Net income (loss) attributable to parent							(6,888)
Foreign currency translation	(1,568)					(1,568)	(1,568)
Unrealized gain (loss) on available-for-sale securities, net of tax	(501)					(501)	(501)
Exercise in stock options (in shares)		2,400
Exercise of stock options	6		6				6
Vesting of restricted stock units and performance share units (in shares)		4,157,462
Vesting of restricted stock units and performance share units	0
Shares issued under employee stock purchase plan (in shares)		746,773
Shares issued under employee stock purchase plan	2,434		2,434				2,434
Shares issued to settle liability-classified awards (in shares)		1,240,379
Shares issues to settle liability-classified awards	6,436		6,436				6,436
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)		(2,024,590)
Tax withholdings related to net share settlements of stock-based compensation awards	(9,355)		(9,355)				(9,355)
Stock-based compensation on equity-classified awards	18,240		18,240				18,240
Distributions to noncontrolling interest holders	(3,315)							(3,315)
Ending balance (in shares) at Mar. 31, 2018		752,664,286
Ending balance at Mar. 31, 2018	350,372						348,722
Treasury stock, ending balance (in shares) at Mar. 31, 2018				(188,602,242)
Treasury stock, ending balance at Mar. 31, 2018				$ (867,450)
Beginning balance (in shares) at Dec. 31, 2017		748,541,862
Treasury stock, beginning balance (in shares) at Dec. 31, 2017				(188,602,242)
Treasury stock, beginning balance at Dec. 31, 2017				$ (867,450)
Beginning balance at Dec. 31, 2017	251,845						250,973
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(95,049)
Net income (loss) attributable to parent	(101,922)
Foreign currency translation	1,238
Shares issued under employee stock purchase plan (in shares)		746,773
Ending balance (in shares) at Jun. 30, 2018		755,806,627
Ending balance at Jun. 30, 2018	271,137						270,332
Treasury stock, ending balance (in shares) at Jun. 30, 2018				(188,602,242)
Treasury stock, ending balance at Jun. 30, 2018				$ (867,450)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018		$ 75
Additional paid-in capital			2,192,469
Accumulated deficit					(1,006,308)
Accumulated other comprehensive income (loss)						29,936
Noncontrolling interests								1,650
Beginning balance (in shares) at Mar. 31, 2018		752,664,286
Treasury stock, beginning balance (in shares) at Mar. 31, 2018				(188,602,242)
Treasury stock, beginning balance at Mar. 31, 2018				$ (867,450)
Beginning balance at Mar. 31, 2018	350,372						348,722
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(92,254)				(95,034)			2,780
Net income (loss) attributable to parent	(95,034)						(95,034)
Foreign currency translation	2,806					2,806	2,806
Unrealized gain (loss) on available-for-sale securities, net of tax	(435)					(435)	(435)
Exercise in stock options (in shares)		665,343
Exercise of stock options	64		64				64
Vesting of restricted stock units and performance share units (in shares)		3,628,257
Vesting of restricted stock units and performance share units	0	$ 1	(1)
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)		(1,151,259)
Tax withholdings related to net share settlements of stock-based compensation awards	(5,144)		(5,144)				(5,144)
Stock-based compensation on equity-classified awards	19,353		19,353				19,353
Distributions to noncontrolling interest holders	(3,625)							(3,625)
Ending balance (in shares) at Jun. 30, 2018		755,806,627
Ending balance at Jun. 30, 2018	271,137						270,332
Treasury stock, ending balance (in shares) at Jun. 30, 2018				(188,602,242)
Treasury stock, ending balance at Jun. 30, 2018				$ (867,450)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018		$ 76
Additional paid-in capital			2,206,741
Accumulated deficit					(1,101,342)
Accumulated other comprehensive income (loss)						32,307
Noncontrolling interests								805
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018	76	$ 76
Additional paid-in capital	2,234,560		2,234,560
Accumulated deficit	(1,010,499)				(1,010,499)
Accumulated other comprehensive income (loss)	34,602					34,602
Noncontrolling interests	1,363							1,363
Beginning balance (in shares) at Dec. 31, 2018		760,939,440
Treasury stock, beginning balance (in shares) at Dec. 31, 2018				(191,855,128)
Treasury stock, beginning balance at Dec. 31, 2018	877,491			$ (877,491)
Beginning balance at Dec. 31, 2018	382,611						381,248
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(39,008)				(42,487)			3,479
Net income (loss) attributable to parent							(42,487)
Foreign currency translation	3,272					3,272	3,272
Unrealized gain (loss) on available-for-sale securities, net of tax	41					41	41
Exercise in stock options (in shares)		12,500
Exercise of stock options	8		8				8
Vesting of restricted stock units and performance share units (in shares)		4,160,415
Vesting of restricted stock units and performance share units	0
Shares issued under employee stock purchase plan (in shares)		719,297
Shares issued under employee stock purchase plan	1,998		1,998				1,998
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)		(1,585,728)
Tax withholdings related to net share settlements of stock-based compensation awards	(5,681)		(5,681)				(5,681)
Purchases of treasury stock (in shares)				(4,407,995)
Purchases of treasury stock	(15,055)			$ (15,055)			(15,055)
Stock-based compensation on equity-classified awards	17,731		17,731				17,731
Distributions to noncontrolling interest holders	(3,521)							(3,521)
Ending balance (in shares) at Mar. 31, 2019		764,245,924
Ending balance at Mar. 31, 2019	342,396						341,075
Treasury stock, ending balance (in shares) at Mar. 31, 2019				(196,263,123)
Treasury stock, ending balance at Mar. 31, 2019				$ (892,546)
Beginning balance (in shares) at Dec. 31, 2018		760,939,440
Treasury stock, beginning balance (in shares) at Dec. 31, 2018				(191,855,128)
Treasury stock, beginning balance at Dec. 31, 2018	877,491			$ (877,491)
Beginning balance at Dec. 31, 2018	382,611						381,248
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(76,653)
Net income (loss) attributable to parent	(82,733)
Foreign currency translation	$ (13)
Exercise in stock options (in shares)	42,500
Shares issued under employee stock purchase plan (in shares)		719,297
Ending balance (in shares) at Jun. 30, 2019		767,155,735
Ending balance at Jun. 30, 2019	$ 306,139						305,330
Treasury stock, ending balance (in shares) at Jun. 30, 2019				(200,491,271)
Treasury stock, ending balance at Jun. 30, 2019	907,599			$ (907,599)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018		$ 76
Additional paid-in capital			2,248,616
Accumulated deficit					(1,052,986)
Accumulated other comprehensive income (loss)						37,915
Noncontrolling interests								1,321
Beginning balance (in shares) at Mar. 31, 2019		764,245,924
Treasury stock, beginning balance (in shares) at Mar. 31, 2019				(196,263,123)
Treasury stock, beginning balance at Mar. 31, 2019				$ (892,546)
Beginning balance at Mar. 31, 2019	342,396						341,075
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss) attributable to noncontrolling interest	(37,645)				(40,246)			2,601
Net income (loss) attributable to parent	(40,246)						(40,246)
Foreign currency translation	(3,285)					(3,285)	(3,285)
Unrealized gain (loss) on available-for-sale securities, net of tax	(145)					(145)	(145)
Exercise in stock options (in shares)		30,000
Exercise of stock options	32		32				32
Vesting of restricted stock units and performance share units (in shares)		4,404,213
Vesting of restricted stock units and performance share units	0
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)		(1,524,402)
Tax withholdings related to net share settlements of stock-based compensation awards	(5,387)		(5,387)				(5,387)
Purchases of treasury stock (in shares)				(4,228,148)
Purchases of treasury stock	(15,053)			$ (15,053)			(15,053)
Stock-based compensation on equity-classified awards	28,339		28,339				28,339
Distributions to noncontrolling interest holders	(3,113)							(3,113)
Ending balance (in shares) at Jun. 30, 2019		767,155,735
Ending balance at Jun. 30, 2019	306,139						$ 305,330
Treasury stock, ending balance (in shares) at Jun. 30, 2019				(200,491,271)
Treasury stock, ending balance at Jun. 30, 2019	907,599			$ (907,599)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 767,155,735 shares issued and 566,664,464 shares outstanding at June 30, 2019; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018	76	$ 76
Additional paid-in capital	2,271,600		$ 2,271,600
Accumulated deficit	(1,093,232)				$ (1,093,232)
Accumulated other comprehensive income (loss)	34,485					$ 34,485
Noncontrolling interests	$ 809							$ 809

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2019	Jun. 30, 2018
Operating activities
Net income (loss)		$ (76,653)	$ (95,049)
Less: Income (loss) from discontinued operations, net of tax		2,162	0
Income (loss) from continuing operations		(78,815)	(95,049)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property, equipment and software		47,861	52,149
Amortization of acquired intangible assets		7,671	6,466
Stock-based compensation		42,974	35,644
Impairments of investments		0	10,044
Deferred income taxes		360	(6,575)
(Gain) loss from changes in fair value of investments		68,985	8,068
Amortization of debt discount on convertible senior notes		6,431	5,806
Change in assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		(5,311)	27,296
Prepaid expenses and other current assets		(4,021)	1,489
Accounts payable		(10,890)	(9,340)
Accrued merchant and supplier payables		(186,519)	(172,982)
Accrued expenses and other current liabilities		(44,696)	51,140
Other, net		7,268	10,272
Net cash provided by (used in) operating activities from continuing operations		(148,702)	(75,572)
Net cash provided by (used in) operating activities from discontinued operations		0	0
Net cash provided by (used in) operating activities		(148,702)	(75,572)
Investing activities
Purchases of property and equipment and capitalized software		(34,161)	(37,517)
Acquisition of business, net of acquired cash		0	(57,821)
Acquisitions of intangible assets and other investing activities		(1,189)	(758)
Net cash provided by (used in) investing activities from continuing operations		(35,350)	(96,096)
Net cash provided by (used in) investing activities from discontinued operations		0	0
Net cash provided by (used in) investing activities		(35,350)	(96,096)
Financing activities
Issuance costs for revolving credit agreement		(2,334)	0
Payments for purchases of treasury stock		(29,569)	0
Taxes paid related to net share settlements of stock-based compensation awards		(10,231)	(16,138)
Proceeds from stock option exercises and employee stock purchase plan		2,038	2,504
Distributions to noncontrolling interest holders		(6,634)	(6,940)
Payments of finance lease obligations		(12,628)
Payments of finance lease obligations			(17,239)
Payments of contingent consideration related to acquisitions		0	1,815
Net cash provided by (used in) financing activities		(59,358)	(39,628)
Effect of exchange rate changes on cash, cash equivalents and restricted cash, including cash classified within current assets		(1,755)	(6,644)
Net increase (decrease) in cash, cash equivalents and restricted cash, including cash classified within current assets		(245,165)	(217,940)
Less: Net increase (decrease) in cash classified within current assets of discontinued operations		0	0
Net increase (decrease) in cash, cash equivalents and restricted cash		(245,165)	(217,940)
Cash, cash equivalents and restricted cash, beginning of period		844,728	885,481
Cash, cash equivalents and restricted cash, end of period (1)	[1]	599,563	667,541
Non-cash investing and financing activities
Equipment acquired under capital lease arrangements (2)	[2]	0	9,581
Leasehold improvements funded by lessor		0	557
Leasehold improvements funded by lessor		(995)	0
Increase (decrease) in liabilities related to purchases of property and equipment and capitalized software		(767)	(789)
Financing obligation incurred in connection with acquisition of business		0	8,604
Restricted Cash [Abstract]
Cash, cash equivalents and restricted cash		$ 844,728	$ 885,481
[1]	The following table provides a reconciliation of cash, cash equivalents and restricted cash shown above to amounts reported within the condensed consolidated balance sheet as of June 30, 2019 and December 31, 2018 and amounts previously reported within the condensed consolidated balance sheet in our Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2018 (in thousands): June 30, 2019 June 30, 2018 December 31, 2018 Cash and cash equivalents $ 596,837 $ 662,893 $ 841,021 Restricted cash included in prepaid expenses and other current assets 2,340 4,250 3,320 Restricted cash included in other non-current assets 386 398 387 Cash, cash equivalents and restricted cash $ 599,563 $ 667,541 $ 844,728
[2]	Please refer to Note 6 , Leases

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Company Information Groupon, Inc. and its subsidiaries, which commenced operations in October 2008, operate online local commerce marketplaces throughout the world that connect merchants to consumers by offering goods and services, generally at a discount. Customers access those marketplaces through our websites, primarily localized groupon.com sites in many countries, and our mobile applications. Our operations are organized into two segments: North America and International. See Note 13 , Segment Information . Unaudited Interim Financial Information We have prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") for interim financial reporting. These condensed consolidated financial statements are unaudited and, in our opinion, include all adjustments, consisting of normal recurring adjustments and accruals, necessary for a fair presentation of the condensed consolidated balance sheets, statements of operations and comprehensive income (loss), cash flows and stockholders' equity for the periods presented. Operating results for the periods presented are not necessarily indicative of the results to be expected for the full year ending December 31, 2019 . Certain information and disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") have been omitted in accordance with the rules and regulations of the SEC. These condensed consolidated financial statements and notes should be read in conjunction with the audited consolidated financial statements and notes included in our Annual Report on Form 10-K for the year ended December 31, 2018 , filed with the SEC on February 12, 2019. Principles of Consolidation The condensed consolidated financial statements include the accounts of Groupon, Inc. and its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The condensed consolidated financial statements were prepared in accordance with U.S. GAAP and include the assets, liabilities, revenue and expenses of all wholly-owned subsidiaries and majority-owned subsidiaries over which we exercise control and a variable interest entity for which we have determined that we are the primary beneficiary. In the first quarter of 2019, we extended our arrangement through July 2022 with the strategic partner in the variable interest entity that we consolidate. Outside stockholders' interests in subsidiaries are shown on the condensed consolidated financial statements as Noncontrolling interests. Investments in entities in which we do not have a controlling financial interest are accounted for under the equity method, the fair value option, as available-for-sale securities or at cost adjusted for observable price changes and impairments, as appropriate. Adoption of New Accounting Standards We adopted the guidance in ASU 2016-02, Leases (Topic 842) on January 1, 2019. This ASU requires the recognition of lease assets and liabilities for operating leases, in addition to the finance lease assets and liabilities historically recorded on our condensed consolidated balance sheets. See Note 6 , Leases , for information on the impact of adopting Topic 842 on our accounting policies. We adopted the guidance in ASU 2018-07, Compensation - Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, on January 1, 2019. This ASU expands the scope to make the guidance for share-based payment awards to nonemployees consistent with the guidance for share-based payment awards to employees. The adoption of ASU 2018-07 did not have a material impact on the condensed consolidated financial statements. We adopted the guidance in ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40) - Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, on January 1, 2019 . This ASU requires entities in a hosting arrangement that is a service contract to follow the guidance in Subtopic 350-40, Internal Use Software, to determine which costs to implement the service contract would be capitalized as an asset related to the service contract and which costs would be expensed. The requirements of ASU 2018-15 have been applied on a prospective basis to implementation costs incurred on or after January 1, 2019. As a result of the adoption of ASU 2018-15, we capitalized $1.9 million and $2.8 million of implementation costs for the three and six months ended June 30, 2019 . Those capitalized costs are included within Other non-current assets on the condensed consolidated balance sheet as of June 30, 2019 . We have not recognized any amortization related to these implementation costs. We will amortize the implementation costs on a straight-line basis over the term of the associated hosting arrangement for each module or component of the related hosting arrangement when it is ready for its intended use. Amortization costs will be recorded in Selling, general and administrative expense on the condensed consolidated statements of operations. Reclassifications and Terminology Changes Certain reclassifications have been made to the condensed consolidated financial statements of prior periods and the accompanying notes to conform to the current period presentation. Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires estimates and assumptions that affect the reported amounts and classifications of assets and liabilities, revenue and expenses, and the related disclosures of contingent liabilities in the condensed consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, variable consideration from unredeemed vouchers, income taxes, initial valuation and subsequent impairment testing of goodwill and intangible assets, investments, customer refunds, contingent liabilities and the useful lives of property, equipment and software and intangible assets. Actual results could differ materially from those estimates.

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND OTHER INTANGIBLE ASSETS	GOODWILL AND OTHER INTANGIBLE ASSETS The following table summarizes goodwill activity by segment for the six months ended June 30, 2019 (in thousands): North America International Consolidated Balance as of December 31, 2018 $ 178,685 $ 146,806 $ 325,491 Foreign currency translation — (786 ) (786 ) Balance as of June 30, 2019 $ 178,685 $ 146,020 $ 324,705 The following table summarizes intangible assets as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Asset Category Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Customer relationships $ 16,200 $ 14,400 $ 1,800 $ 16,200 $ 11,700 $ 4,500 Merchant relationships 21,486 6,157 15,329 21,554 4,105 17,449 Trade names 9,467 7,074 2,393 9,476 6,799 2,677 Developed technology 13,813 13,601 212 13,825 13,485 340 Patents 21,744 17,254 4,490 20,508 16,451 4,057 Other intangible assets 26,091 11,319 14,772 26,007 9,629 16,378 Total $ 108,801 $ 69,805 $ 38,996 $ 107,570 $ 62,169 $ 45,401 Amortization of intangible assets is computed using the straight-line method over their estimated useful lives, which range from 1 to 10 years. Amortization expense related to intangible assets was $3.8 million and $3.5 million for the three months ended June 30, 2019 and 2018 , and $7.7 million and $6.4 million for the six months ended June 30, 2019 and 2018 . As of June 30, 2019 , estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2019 $ 6,384 2020 7,780 2021 7,046 2022 6,730 2023 5,582 Thereafter 5,474 Total $ 38,996

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2019
Schedule of Equity Method Investments [Abstract]
INVESTMENTS	. INVESTMENTS The following table summarizes investments as of June 30, 2019 and December 31, 2018 (dollars in thousands): June 30, 2019 Percent Ownership of Voting Stock December 31, 2018 Percent Ownership of Voting Stock Available-for-sale securities - redeemable preferred shares $ 10,201 19% to 25% $ 10,340 19% to 25% Fair value option investments 4,917 10% to 19% 73,902 10% to 19% Other equity investments 24,183 1% to 19% 24,273 1% to 19% Total investments $ 39,301 $ 108,515 Available-for-Sale Securities - Redeemable Preferred Shares The following table summarizes amortized cost, gross unrealized gain, gross unrealized loss and fair value of redeemable preferred shares as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Amortized cost $ 9,961 $ 9,961 Gross unrealized gain (loss) 240 379 Fair value $ 10,201 $ 10,340 We recorded other-than-temporary impairments of available-for-sale securities of $4.6 million and $5.4 million for the three and six months ended June 30, 2018 . Those impairments are classified within Other income (expense), net on the condensed consolidated statements of operations. There were no impairments of available-for-sale securities for the three and six months ended June 30, 2019 . Fair Value Option Investments In connection with the dispositions of controlling stakes in TMON Inc. ("TMON"), an entity based in the Republic of Korea, in May 2015 and Groupon India in August 2015, we obtained minority investments in Monster Holdings LP ("Monster LP") and in Nearbuy Pte Ltd. ("Nearbuy"), respectively. We have made an irrevocable election to account for both of those investments at fair value with changes in fair value reported in earnings. We elected to apply fair value accounting to those investments because we believe that fair value is the most relevant measurement attribute for those investments, and to reduce operational and accounting complexity. Our election to apply fair value accounting to those investments has and may continue to cause fluctuations in our earnings from period to period. We determined that the fair value of our investments in Monster LP and Nearbuy were $0.0 million and $4.9 million , respectively, as of June 30, 2019 and $69.4 million and $4.5 million , respectively, as of December 31, 2018 . The following table summarizes gains and losses due to changes in fair value of those investments for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Monster LP $ (27,949 ) $ (3,054 ) $ (69,408 ) $ (8,285 ) Nearbuy 372 19 423 217 Total $ (27,577 ) $ (3,035 ) $ (68,985 ) $ (8,068 ) During the first quarter 2019, we recognized a $41.5 million loss from changes in the fair value of our investment in Monster LP due to the revised cash flow projections provided by TMON in March 2019 and an increase in the discount rate applied to those forecasts, which increased to 26.0% as of March 31, 2019, as compared with 21.0% as of December 31, 2018 . The increase in the discount rate applied as of March 31, 2019 was due to the deterioration in the financial condition of TMON and the competitive environment in the Korean e-commerce industry, which resulted in an increase to financial projection risk. During the second quarter 2019, we recognized an additional loss of $27.9 million from changes in the fair value of our investment in Monster LP due to revised financial projections provided by TMON in June 2019. The revisions to the financial projections were made as a result of TMON’s continued underperformance as compared with prior projections along with adjustments to their business model. The following table summarizes the condensed financial information for Monster LP for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Revenue $ 131,816 $ 84,525 $ 252,016 $ 171,384 Gross profit 9,542 6,574 17,407 13,811 Loss before income taxes (31,253 ) (35,447 ) (60,324 ) (68,867 ) Net loss (31,253 ) (35,447 ) (60,324 ) (68,867 ) Other Equity Investments Other equity investments represents equity investments without readily determinable fair values. We have elected to record equity investments without readily determinable fair values at cost adjusted for observable price changes and impairments. We recorded a $4.6 million impairment of an other equity investment for the three and six months ended June 30, 2018 . That impairment is classified within Other income (expense), net on the condensed consolidated statements of operations. There were no other adjustments for observable price changes related to these investments since our adoption of ASU 2016-01, Financial Instruments (Topic 825-10) - Recognition and Measurement of Financial Assets and Financial Liabilities,

SUPPLEMENTAL CONSOLIDATED BALAN

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION	6 Months Ended
	Jun. 30, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION	SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION The following table summarizes other income (expense), net for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Interest income $ 1,915 $ 1,836 $ 3,851 $ 3,345 Interest expense (5,442 ) (5,228 ) (11,133 ) (10,721 ) Changes in fair value of investments (27,577 ) (3,035 ) (68,985 ) (8,068 ) Foreign currency gains (losses), net 2,609 (12,533 ) 930 (11,135 ) Impairments of investments — (9,189 ) — (10,044 ) Other 1 1,692 (12 ) 1,651 Other income (expense), net $ (28,494 ) $ (26,457 ) $ (75,349 ) $ (34,972 ) The following table summarizes prepaid expenses and other current assets as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Merchandise inventories $ 29,235 $ 33,739 Prepaid expenses 32,414 28,209 Income taxes receivable 6,693 6,717 Other 22,714 19,450 Total prepaid expenses and other current assets $ 91,056 $ 88,115 The following table summarizes accrued merchant and supplier payables as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Accrued merchant payables $ 333,441 $ 371,279 Accrued supplier payables (1) 130,684 280,502 Total accrued merchant and supplier payables $ 464,125 $ 651,781 (1) Amounts include payables to suppliers of inventories and providers of shipping and fulfillment services. The following table summarizes accrued expenses and other current liabilities as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Refunds reserve $ 19,812 $ 27,957 Compensation and benefits 56,600 56,173 Accrued marketing 29,227 39,094 Customer credits 17,516 15,118 Income taxes payable 5,320 8,987 Deferred revenue 19,949 25,452 Current portion of lease obligations (1) 43,033 17,207 Other 67,153 77,046 Total accrued expenses and other current liabilities $ 258,610 $ 267,034 (1) Current portion of lease obligations as of June 30, 2019 includes $25.0 million of additional lease obligations that were recognized on January 1, 2019 as a result of the adoption of Topic 842. Refer to Note 6 , Leases , for additional information. The following table summarizes other non-current liabilities as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Contingent income tax liabilities $ 32,756 $ 39,858 Deferred rent (1) — 32,186 Deferred income taxes 4,164 6,619 Other 16,820 22,025 Total other non-current liabilities $ 53,740 $ 100,688 (1) Non-current operating lease liabilities as of June 30, 2019 are included within Operating lease obligations on the condensed consolidated balance sheet as a result of the adoption of Topic 842 on January 1, 2019. Refer to Note 6 , Leases , for additional information.

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS Convertible Senior Notes On April 4, 2016, we issued $250.0 million in aggregate principal amount of convertible senior notes (the "Notes") in a private placement to A-G Holdings, L.P. ("AGH"). Michael Angelakis, the chairman and chief executive officer of Atairos Group, Inc. ("Atairos"), joined our Board of Directors (the "Board") in connection with the issuance of the Notes. Atairos controls the voting power of AGH. The net proceeds from this offering were $243.2 million after deducting issuance costs. The Notes bear interest at a rate of 3.25% per annum, payable annually in arrears on April 1 of each year, beginning on April 1, 2017. The Notes will mature on April 1, 2022, subject to earlier conversion or redemption. Each $1,000 of principal amount of the Notes initially is convertible into 185.1852 shares of common stock, which is equivalent to an initial conversion price of $5.40 per share, subject to adjustment upon the occurrence of specified events. Upon conversion, we can elect to settle the conversion value in cash, shares of our common stock, or any combination of cash and shares of our common stock. Holders of the Notes may convert their Notes at their option at any time until the close of business on the scheduled trading day immediately preceding the maturity date. In addition, if specified corporate events occur prior to the maturity date, we may be required to increase the conversion rate for holders who elect to convert based on the effective date of such event and the applicable stock price attributable to the event, as set forth in a table contained in the indenture governing the Notes (the "Indenture"). Based on the closing price of the common stock of $3.58 as of June 30, 2019 , the if-converted value of the Notes was less than the principal amount. With certain exceptions, upon a fundamental change (as defined in the Indenture), the holders of the Notes may require us to repurchase all or a portion of their Notes for cash at a purchase price equal to the principal amount plus accrued and unpaid interest. In addition, we may redeem the Notes, at our option, at a purchase price equal to the principal amount plus accrued and unpaid interest on or after April 1, 2020, if the closing sale price of the common stock exceeds 150% of the then-current conversion price for 20 or more trading days in the 30 consecutive trading-day period preceding the exercise of this redemption right. The Notes are senior unsecured obligations that rank equal in right of payment to all senior unsecured indebtedness and rank senior in right of payment to any indebtedness that is contractually subordinated to the Notes. The Indenture includes customary events of default. If an event of default, as defined in the Indenture, occurs and is continuing, the principal amount of the Notes and any accrued and unpaid interest may be declared immediately due and payable. In the case of bankruptcy or insolvency, the principal amount of the Notes and any accrued and unpaid interest would automatically become immediately due and payable. We have separated the Notes into their liability and equity components in the accompanying condensed consolidated balance sheets. The carrying amount of the liability component was calculated by measuring the fair value of a similar liability that does not have an associated conversion feature. The carrying amount of the equity component, representing the conversion option, was determined by deducting the fair value of the liability component from the principal amount of the Notes. The difference between the principal amount of the Notes and the liability component (the "debt discount") is amortized to interest expense at an effective interest rate of 9.75% over the term of the Notes. The equity component of the Notes is included in additional paid-in capital in the condensed consolidated balance sheets and is not remeasured as long as it continues to meet the conditions for equity classification. We incurred transaction costs of approximately $6.8 million related to the issuance of the Notes. Those transaction costs were allocated to the liability and equity components in the same manner as the allocation of the proceeds from the Notes. Transaction costs attributable to the liability component of $4.8 million were recorded as a debt discount in the condensed consolidated balance sheet and are being amortized to interest expense over the term of the Notes. Transaction costs attributable to the equity component of $2.0 million were recorded in stockholders' equity as a reduction of the equity component. The carrying amount of the Notes consisted of the following as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Liability component: Principal amount $ 250,000 $ 250,000 Less: debt discount (41,900 ) (48,331 ) Net carrying amount of liability component $ 208,100 $ 201,669 Net carrying amount of equity component $ 67,014 $ 67,014 The estimated fair value of the Notes as of June 30, 2019 and December 31, 2018 was $267.1 million and $257.1 million , and was determined using a lattice model. We classified the fair value of the Notes as a Level 3 measurement due to the lack of observable market data over fair value inputs such as our stock price volatility over the term of the Notes and our cost of debt. As of June 30, 2019 , the remaining term of the Notes is approximately 2 years and 9 months. During the three and six months ended June 30, 2019 and 2018 , we recognized interest costs on the Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Contractual interest (3.25% of the principal amount per annum) $ 2,032 $ 2,032 $ 4,064 $ 4,064 Amortization of debt discount 3,256 2,940 6,431 5,806 Total $ 5,288 $ 4,972 $ 10,495 $ 9,870 Note Hedges and Warrants In May 2016, we purchased convertible note hedges with respect to our common stock for a cost of $59.1 million from certain bank counterparties. The convertible note hedges provide us with the right to purchase up to 46.3 million shares of our common stock at an initial strike price of $5.40 per share, which corresponds to the initial conversion price of the Notes, and are exercisable upon conversion of the Notes. The convertible note hedges are intended to reduce the potential economic dilution upon conversion of the Notes. The convertible note hedges are separate transactions and are not part of the terms of the Notes. Holders of the Notes do not have any rights with respect to the convertible note hedges. In May 2016, we also sold warrants for total cash proceeds of $35.5 million to certain bank counterparties. The warrants provide the counterparties with the right to purchase up to 46.3 million shares of our common stock at a strike price of $8.50 per share. The warrants expire on various dates between July 1, 2022 and August 26, 2022 and are exercisable on their expiration dates. The warrants are separate transactions and are not part of the terms of the Notes or convertible note hedges. Holders of the Notes and convertible note hedges do not have any rights with respect to the warrants. The amounts paid and received for the convertible note hedges and warrants were recorded in additional paid-in capital in the condensed consolidated balance sheets as of June 30, 2019 and December 31, 2018 . The convertible note hedges and warrants are not remeasured as long as they continue to meet the conditions for equity classification. The amounts paid for the convertible note hedges are tax deductible over the term of the Notes, while the proceeds received from the warrants are not taxable. Under the if-converted method, the shares of common stock underlying the conversion option in the Notes are included in the diluted earnings per share denominator and the interest expense on the Notes, net of tax, is added to the numerator. However, upon conversion, there will be no economic dilution from the Notes, as exercise of the convertible note hedges eliminates any dilution from the Notes that would have otherwise occurred when the price of our common stock exceeds the conversion price. Taken together, the purchase of the convertible note hedges and sale of warrants are intended to offset any actual dilution from the conversion of the Notes and to effectively increase the overall conversion price from $5.40 to $8.50 per share. Revolving Credit Agreement In May 2019, we entered into a second amended and restated senior secured revolving credit agreement (the "2019 Credit Agreement") which provides for aggregate principal borrowings of up to $400.0 million and matures in May 2024. The 2019 Credit Agreement replaced our previous $250.0 million amended and restated credit agreement that was scheduled to mature in June 2019 (the "2016 Credit Agreement"). We recorded a liability for debt issuance costs of $2.3 million related to the 2019 Credit Agreement. Those costs will be amortized to interest expense over the term of the agreement. Borrowings under the 2019 Credit Agreement bear interest, at our option, at a rate per annum equal to (a) an adjusted LIBO rate or (b) a customary base rate (with loans denominated in certain currencies bearing interest at rates specific to such currencies) plus an additional margin ranging between 0.50% and 2.00% . We are required to pay quarterly commitment fees ranging from 0.25% to 0.35% per annum of the average daily amount of unused commitments available under the 2019 Credit Agreement. The 2019 Credit Agreement also provides for the issuance of up to $75.0 million in letters of credit, provided that the sum of outstanding borrowings and letters of credit do not exceed the maximum funding commitment of $400.0 million . The 2019 Credit Agreement is secured by substantially all of our tangible and intangible assets, including a pledge of 100% of the outstanding capital stock of substantially all of our direct and indirect domestic subsidiaries and 65% of the shares or equity interests of first-tier foreign subsidiaries and each U.S. entity whose assets substantially consist of capital stock and/or intercompany debt of one or more foreign subsidiaries, subject to certain exceptions. Certain of our domestic subsidiaries are guarantors under the 2019 Credit Agreement. The 2019 Credit Agreement contains various customary restrictive covenants that limit our ability to, among other things: incur additional indebtedness; make dividend and other restricted payments, including share repurchases; enter into sale and leaseback transactions; make investments, loans or advances; grant or incur liens on assets; sell assets; engage in mergers, consolidations, liquidations or dissolutions; and engage in transactions with affiliates. The 2019 Credit Agreement requires us to maintain compliance with specified financial covenants, comprised of a minimum fixed charge coverage ratio, a maximum leverage ratio, a maximum senior secured leverage ratio and a minimum liquidity ratio, each as set forth in the 2019 Credit Agreement. We are also required to maintain, as of the last day of each fiscal quarter, unrestricted cash of at least $250.0 million , including $125.0 million in accounts held with lenders under the 2019 Credit Agreement or their affiliates. Non-compliance with these covenants may result in termination of the commitments under the 2019 Credit Agreement and any then outstanding borrowings may be declared due and payable immediately. We have the right to terminate the 2019 Credit Agreement or reduce the available commitments at any time. As of June 30, 2019 , we had no borrowings outstanding under the 2019 Credit Agreement and as of December 31, 2018 , we had no borrowings outstanding under the 2016 Credit Agreement. As of June 30, 2019 , we had outstanding letters of credit of $18.2 million under the 2019 Credit Agreement and as of December 31, 2018 , we had outstanding letters of credit of $19.2 million

LEASES

LEASES	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASES	Adoption of ASC Topic 842, Leases On January 1, 2019, we adopted ASC Topic 842 using the modified retrospective transition method. Topic 842 requires the recognition of lease assets and liabilities for operating leases, in addition to the finance lease assets and liabilities previously recorded on our condensed consolidated balance sheets. Beginning on January 1, 2019, our condensed consolidated financial statements are presented in accordance with the revised policies, while prior period amounts are not adjusted and continue to be reported in accordance with our historical policies. The modified retrospective transition method required the cumulative effect, if any, of initially applying the guidance to be recognized as an adjustment to our accumulated deficit as of our adoption date. As a result of adopting Topic 842, we recognized additional lease assets and liabilities of $109.6 million as of January 1, 2019. The discount rate used to calculate that adjustment was the rate implicit in the lease, unless that rate was not readily determinable. For leases for which the rate was not readily determinable, the discount rate used was our incremental borrowing rate as of the adoption date, January 1, 2019. There was no cumulative effect adjustment to our accumulated defi cit as a result of initially applying the guidance. We elected the package of practical expedients permitted under the transition guidance within Topic 842, which allowed us to carry forward prior conclusions about lease identification, classification and initial direct costs for leases entered into prior to adoption of Topic 842. Additionally, we elected to not separate lease and non-lease components for all of our leases. For leases with a term of 12 months or less, we elected the short-term lease exemption, which allowed us to not recognize right-of-use assets or lease liabilities for qualifying leases existing at transition and new leases we may enter into in the future. General Description of Leases We have entered into various non-cancelable operating lease agreements for our offices and data centers and non-cancelable finance lease agreements for property and equipment. We classify leases at their commencement as either operating or finance leases and may receive renewal or expansion options, rent holidays and leasehold improvement or other incentives on certain lease agreements. Our operating leases primarily consist of leases for real estate throughout the world with lease expirations between 2019 and 2026. These arrangements typically do not transfer ownership of the underlying asset as we do not assume, nor do we intend to assume, the risks and rewards of ownership. Our finance leases are related to purchases of property and equipment, primarily computer hardware, with expirations between 2019 and 2023. We recognize a right-of-use asset and lease liability for all of our leases at the commencement of the lease. Lease liabilities are measured based on the present value of the minimum lease payments discounted by a rate determined as of the date of commencement. Right-of-use assets are measured based on the lease liability adjusted for any initial direct costs, prepaid rent, or lease incentives. Minimum lease payments made under operating and finance leases are apportioned between interest expense and a reduction of the related operating and finance lease obligations. The interest expense on operating leases is presented within Selling, general and administrative expense on the condensed consolidated statements of operations and the related operating lease obligation is presented within Accrued expenses and other current liabilities and Operating lease obligations on the condensed consolidated balance sheets. The interest expense on finance leases is presented within Other income (expense), net on the condensed consolidated statements of operations and the related finance lease obligation is presented within Accrued expenses and other current liabilities and Other non-current liabilities on the condensed consolidated balance sheets. We have also subleased certain office facilities under operating lease agreements, with expirations between 2019 and 2026. We recognize sublease rentals on a straight-line basis over their respective lease terms. The following summarizes right-of-use assets as of June 30, 2019 (in thousands): June 30, 2019 Right-of-use assets - operating leases $ 127,305 Right-of-use assets - finance leases (1) 35,201 Total right-of-use assets, gross 162,506 Less: accumulated depreciation and amortization (25,572 ) Right-of-use assets, net $ 136,934 (1) Right-of-use assets for finance leases are included in Property, equipment and software, net on the condensed consolidated balance sheet. Related Party Sublease Agreement On December 28, 2016, we entered into a sublease for portions of our office space at 600 West Chicago to Uptake, Inc. ("Uptake"), a Lightbank LLC ("Lightbank") portfolio company. Eric Lefkofsky, our co-founder and Chairman of the Board, is a co-founder and owns a significant equity interest in Lightbank. The sublease was a market rate transaction on terms that we believe are no less favorable than would have been reached with an unrelated third party. The sublease extends through January 31, 2026 and the sublease rentals over the entire term total approximately $18.2 million . Pursuant to our related party transaction policy, our Audit Committee approved the sublease. We recognized income from the sublease of $0.5 million and $0.5 million for the three months ended June 30, 2019 and 2018 , and $1.2 million and $1.0 million for the six months ended June 30, 2019 and 2018 . Significant Assumptions and Judgments Significant judgment is required when determining whether a contract is or contains a lease. We review contracts to determine whether the language conveys the right to control the use of an identified asset for a period of time in exchange for consideration. As discussed above, the present value of minimum lease payments is used in determining the value of our operating and finance leases. The discount rate used to calculate the present value for lease payments is the rate implicit in the lease, unless that rate cannot be readily determined. For leases in which the rate implicit in the lease is not readily determinable, the discount rate is our incremental borrowing rate, which is determined based on information available at lease commencement and is equal to the rate of interest that we would have to pay to borrow on a collateralized basis over a similar term in an amount equal to the lease payments in a similar economic environment. The discount rate used for our lease obligations as of June 30, 2019 and January 1, 2019 ranged from 1.5% to 6.9% . As of June 30, 2019 , the weighted-average remaining lease term for our finance leases and operating leases was 2 years and 5 years . As of June 30, 2019 , the weighted-average discount rate for our finance leases and operating leases was 5.1% and 5.6% . The following table summarizes our lease cost and sublease income for the three and six months ended June 30, 2019 (in thousands): Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Financing lease cost: Amortization of right-of-use assets $ 5,999 $ 12,755 Interest on lease liabilities 266 573 Total finance lease cost 6,265 13,328 Operating lease cost 8,737 17,211 Variable lease cost 1,825 3,909 Short-term lease cost 169 210 Sublease income, gross (1,312 ) (2,624 ) Total lease cost $ 15,684 $ 32,034 As of June 30, 2019 , the future payments under finance leases and operating leases for each of the next five years and thereafter are as follows (in thousands): Finance Leases Operating Leases Remaining in 2019 $ 6,972 $ 19,787 2020 8,971 35,994 2021 5,052 32,720 2022 715 31,962 2023 12 24,516 Thereafter — 33,175 Total minimum lease payments 21,722 178,154 Less: Amount representing interest (1,080 ) (24,761 ) Present value of net minimum lease payments 20,642 153,393 Less: Current portion of lease obligations (11,166 ) (31,867 ) Total long-term lease obligations $ 9,476 $ 121,526 As of June 30, 2019 , the future amounts due under subleases for each of the next five years and thereafter are as follows (in thousands): Subleases Remaining in 2019 $ 2,603 2020 5,027 2021 5,065 2022 5,103 2023 4,385 Thereafter 4,891 Total future sublease income $ 27,074 The following table summarizes supplemental cash flow information on our leasing obligations for the six months ended June 30, 2019 (in thousands): Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 573 Operating cash flows from operating leases (13,145 ) Financing cash flows from finance leases (12,628 ) Right-of-use assets obtained in exchange for lease liabilities: Finance leases 2,872 Operating leases 17,853

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Our purchase obligations as of June 30, 2019 did not materially change from the amounts set forth in our 2018 Annual Report on Form 10-K. Legal Matters and Other Contingencies From time to time, we are party to various legal proceedings incident to the operation of our business. For example, we currently are involved in proceedings brought by former employees and merchants, intellectual property infringement suits, customer lawsuits, consumer class actions and suits alleging, among other things, violations of state consumer protection or privacy laws. In addition, third parties have from time to time claimed, and others may claim in the future, that we have infringed their intellectual property rights. We are subject to intellectual property disputes, including patent infringement claims, and expect that we will continue to be subject to intellectual property infringement claims as our services expand in scope and complexity. In the past, we have litigated such claims, and we are presently involved in several patent infringement and other intellectual property-related claims, including pending litigation or trademark disputes relating to, for example, our Goods category, some of which could involve potentially substantial claims for damages or injunctive relief. We may also become more vulnerable to third-party claims as laws such as the Digital Millennium Copyright Act are interpreted by the courts, and we become subject to laws in jurisdictions where the underlying laws with respect to the potential liability of online intermediaries are either unclear or less favorable. We believe that additional lawsuits alleging that we have violated patent, copyright or trademark laws will be filed against us. Intellectual property claims, whether meritorious or not, are time consuming and often costly to resolve, could require expensive changes in our methods of doing business or the goods we sell, or could require us to enter into costly royalty or licensing agreements. We also are subject to consumer claims or lawsuits relating to alleged violations of consumer protection or privacy rights and statutes, some of which could involve potentially substantial claims for damages, including statutory or punitive damages. Consumer and privacy related claims or lawsuits, whether meritorious or not, could be time consuming, result in costly litigation, damage awards, fines and penalties, injunctive relief or increased costs of doing business through adverse judgment or settlement, or require us to change our business practices, sometimes in expensive ways. We are also subject to, or in the future may become subject to, a variety of regulatory inquiries, audits, and investigations across the jurisdictions where we conduct our business, including, for example, inquiries related to consumer protection, employment matters and/or hiring practices, marketing practices, tax, unclaimed property and privacy rules and regulations. Any regulatory actions against us, whether meritorious or not, could be time consuming, result in costly litigation, damage awards, fines and penalties, injunctive relief or increased costs of doing business through adverse judgment or settlement, require us to change our business practices in expensive ways, require significant amounts of management time, result in the diversion of significant operational resources or otherwise harm our business. We establish an accrued liability for loss contingencies related to legal and regulatory matters when the loss is both probable and reasonably estimable. Those accruals represent management's best estimate of probable losses and, in such cases, there may be an exposure to loss in excess of the amounts accrued. For certain of the matters described above, there are inherent and significant uncertainties based on, among other factors, the stage of the proceedings, developments in the applicable facts of law, or the lack of a specific damage claim. However, we believe that the amount of reasonably possible losses in excess of the amounts accrued for those matters would not have a material adverse effect on our business, condensed consolidated financial position, results of operations or cash flows. Our accrued liabilities for loss contingencies related to legal and regulatory matters may change in the future as a result of new developments, including, but not limited to, the occurrence of new legal matters, changes in the law or regulatory environment, adverse or favorable rulings, newly discovered facts relevant to the matter, or changes in the strategy for the matter. Regardless of the outcome, litigation and other regulatory matters can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors. Indemnifications In connection with the disposition of our operations in Latin America in the first quarter of 2017, we recorded $5.4 million in indemnification liabilities for certain tax and other matters upon the closing of the transactions as an adjustment to the net loss on the dispositions within discontinued operations at their fair value. We estimated the indemnification liabilities using a probability-weighted expected cash flow approach. During the first quarter of 2019, we decreased our indemnification liabilities due to the expiration of certain indemnification obligations. The resulting benefit of $2.2 million is recorded within Income (loss) from discontinued operations on the condensed consolidated statement of operations for the six months ended June 30, 2019 . Our remaining indemnification liabilities were $3.2 million as of June 30, 2019 . We estimate that the total amount of obligations that are reasonably possible to arise under the indemnifications in excess of amounts accrued as of June 30, 2019 is approximately $13.3 million . In the normal course of business to facilitate transactions related to our operations, we indemnify certain parties, including employees, lessors, service providers, merchants, and counterparties to investment agreements and asset and stock purchase agreements with respect to various matters. We have agreed to hold certain parties harmless against losses arising from a breach of representations or covenants, or other claims made against those parties. These agreements may limit the time within which an indemnification claim can be made and the amount of the claim. We are also subject to increased exposure to various claims as a result of our divestitures and acquisitions, particularly in cases where we are entering into new businesses in connection with such acquisitions. We may also become more vulnerable to claims as we expand the range and scope of our services and are subject to laws in jurisdictions where the underlying laws with respect to potential liability are either unclear or less favorable. In addition, we have entered into indemnification agreements with our officers, directors and underwriters, and our bylaws contain similar indemnification obligations that cover officers, directors, employees and other agents. Except as noted above, it is not possible to determine the maximum potential amount under these indemnification agreements due to the limited history of prior indemnification claims and the unique facts and circumstances involved in each particular agreement. Historically, any payments that we have made under these agreements have not had a material impact on the operating results, financial position or cash flows.
Legal Matters and Contingencies [Text Block]	Legal Matters and Other Contingencies From time to time, we are party to various legal proceedings incident to the operation of our business. For example, we currently are involved in proceedings brought by former employees and merchants, intellectual property infringement suits, customer lawsuits, consumer class actions and suits alleging, among other things, violations of state consumer protection or privacy laws. In addition, third parties have from time to time claimed, and others may claim in the future, that we have infringed their intellectual property rights. We are subject to intellectual property disputes, including patent infringement claims, and expect that we will continue to be subject to intellectual property infringement claims as our services expand in scope and complexity. In the past, we have litigated such claims, and we are presently involved in several patent infringement and other intellectual property-related claims, including pending litigation or trademark disputes relating to, for example, our Goods category, some of which could involve potentially substantial claims for damages or injunctive relief. We may also become more vulnerable to third-party claims as laws such as the Digital Millennium Copyright Act are interpreted by the courts, and we become subject to laws in jurisdictions where the underlying laws with respect to the potential liability of online intermediaries are either unclear or less favorable. We believe that additional lawsuits alleging that we have violated patent, copyright or trademark laws will be filed against us. Intellectual property claims, whether meritorious or not, are time consuming and often costly to resolve, could require expensive changes in our methods of doing business or the goods we sell, or could require us to enter into costly royalty or licensing agreements. We also are subject to consumer claims or lawsuits relating to alleged violations of consumer protection or privacy rights and statutes, some of which could involve potentially substantial claims for damages, including statutory or punitive damages. Consumer and privacy related claims or lawsuits, whether meritorious or not, could be time consuming, result in costly litigation, damage awards, fines and penalties, injunctive relief or increased costs of doing business through adverse judgment or settlement, or require us to change our business practices, sometimes in expensive ways. We are also subject to, or in the future may become subject to, a variety of regulatory inquiries, audits, and investigations across the jurisdictions where we conduct our business, including, for example, inquiries related to consumer protection, employment matters and/or hiring practices, marketing practices, tax, unclaimed property and privacy rules and regulations. Any regulatory actions against us, whether meritorious or not, could be time consuming, result in costly litigation, damage awards, fines and penalties, injunctive relief or increased costs of doing business through adverse judgment or settlement, require us to change our business practices in expensive ways, require significant amounts of management time, result in the diversion of significant operational resources or otherwise harm our business. We establish an accrued liability for loss contingencies related to legal and regulatory matters when the loss is both probable and reasonably estimable. Those accruals represent management's best estimate of probable losses and, in such cases, there may be an exposure to loss in excess of the amounts accrued. For certain of the matters described above, there are inherent and significant uncertainties based on, among other factors, the stage of the proceedings, developments in the applicable facts of law, or the lack of a specific damage claim. However, we believe that the amount of reasonably possible losses in excess of the amounts accrued for those matters would not have a material adverse effect on our business, condensed consolidated financial position, results of operations or cash flows. Our accrued liabilities for loss contingencies related to legal and regulatory matters may change in the future as a result of new developments, including, but not limited to, the occurrence of new legal matters, changes in the law or regulatory environment, adverse or favorable rulings, newly discovered facts relevant to the matter, or changes in the strategy for the matter. Regardless of the outcome, litigation and other regulatory matters can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors.

STOCKHOLDERS' EQUITY AND COMPEN

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Common Stock Pursuant to our restated certificate of incorporation, the Board has the authority to issue up to a total of 2,010,000,000 shares of common stock. Each holder of common stock is entitled to one vote per share on any matter that is submitted to a vote of stockholders. In addition, holders of our common stock will vote as a single class of stock on any matter that is submitted to a vote of stockholders. Share Repurchase Program In May 2018, the Board authorized us to repurchase up to $300.0 million of our common stock under our share repurchase program. During the three and six months ended June 30, 2019 , we repurchased 4,228,148 and 8,636,143 shares for an aggregate purchase price of $15.1 million and $30.1 million (including fees and commissions) under our repurchase program. As of June 30, 2019 , up to $260.0 million of common stock remained available for purchase under our program. The timing and amount of share repurchases, if any, will be determined based on market conditions, limitations under the 2019 Credit Agreement, share price and other factors, and the share repurchase program may be terminated at any time. Groupon, Inc. Stock Plans In January 2008, we adopted the 2008 Stock Option Plan, as amended (the "2008 Plan"), under which options for up to 64,618,500 shares of common stock were authorized to be issued to employees, consultants and directors. The 2008 Plan was frozen in December 2010. In April 2010, we established the Groupon, Inc. 2010 Stock Plan, as amended in April 2011 (the "2010 Plan"), under which options and restricted stock units ("RSUs") for up to 20,000,000 shares of common stock were authorized for future issuance to employees, consultants and directors. No new awards may be granted under the 2010 Plan following our initial public offering in November 2011. In August 2011, we established the Groupon, Inc. 2011 Incentive Plan (the "2011 Plan"), as amended in November 2013, May 2014, June 2016 and June 2019, under which options, RSUs and performance stock units for up to 187,500,000 shares of common stock were authorized for future issuance to employees, consultants and directors. The Groupon, Inc. Stock Plans (the "Plans") are administered by the Compensation Committee of the Board (the "Compensation Committee"). As of June 30, 2019 , 64,223,134 shares of common stock were available for future issuance under the Plans. The stock-based compensation expense related to stock awards issued under the Plans and acquisition-related awards are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Cost of revenue $ 380 $ 288 $ 758 $ 684 Marketing 1,490 1,763 2,915 3,557 Selling, general and administrative 24,693 14,215 39,301 31,303 Other income (expense), net — 52 — 100 Total stock-based compensation expense $ 26,563 $ 16,318 $ 42,974 $ 35,644 We capitalized $2.2 million and $2.0 million of stock-based compensation for the three months ended June 30, 2019 and 2018 , and $3.5 million and $3.7 million for the six months ended June 30, 2019 and 2018 in connection with internally-developed software and cloud computing arrangements. Employee Stock Purchase Plan The Groupon, Inc. 2012 Employee Stock Purchase Plan ("ESPP"), as amended in June 2019, authorizes us to grant up to 20,000,000 shares of common stock under that plan. For the six months ended June 30, 2019 and 2018 , 719,297 and 746,773 shares of common stock were issued under the ESPP. Restricted Stock Units The restricted stock units granted under the Plans generally have vesting periods between one and four years and are amortized on a straight-line basis over their requisite service period. Additionally, we are required to issue restricted stock units to settle amounts that exceed targeted bonus amounts under our primary bonus plans. We account for those obligations, if any, as liability-classified awards with performance conditions. The table below summarizes restricted stock unit activity under the Plans for the six months ended June 30, 2019 : Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2018 26,623,432 $ 4.47 Granted 22,723,241 3.25 Vested (7,787,055 ) 4.45 Forfeited (6,264,854 ) 4.27 Unvested at June 30, 2019 35,294,764 3.92 As of June 30, 2019 , $118.4 million of unrecognized compensation costs related to unvested restricted stock units are expected to be recognized over a remaining weighted-average period of 1.65 years . Performance Share Units We grant performance share units under the Plans that vest in shares of our common stock upon the achievement of financial and operational targets specified in the respective award agreement ("Performance Share Units"). During the six months ended June 30, 2019 , we also granted performance share units that will vest if our average daily closing stock price is equal to or greater than $6.00 per share over a period of 30 consecutive trading days prior to December 31, 2022 or if a change in control occurs during the performance period at the specified stock price (and on a proportional basis for a change in control price between the grant date price and the specified stock price) ("Market-based Performance Share Units"). We determined these awards are subject to a market condition, and therefore we used a Monte Carlo simulation to calculate the grant date fair value of the awards and the related derived service period over which we will recognize the expense. The key inputs used in the Monte Carlo simulation were the risk-free rate, our volatility of 49.8% and our cost of equity of 12.8% . All of our performance share awards are subject to both continued employment through the performance period dictated by the award and certification by the Compensation Committee that the specified performance conditions have been achieved. The table below summarizes Performance Share Unit activity under the Plans for the six months ended June 30, 2019 : Performance Share Units Weighted-Average Grant Date Fair Value (per unit) Market-based Performance Share Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2018 3,431,918 $ 4.90 — $ — Granted 4,622,995 3.44 8,486,708 3.03 Vested (777,573 ) 4.88 — — Forfeited (2,613,788 ) 4.71 — — Unvested at June 30, 2019 4,663,552 3.56 8,486,708 3.03 Maximum shares issuable upon vesting at June 30, 2019 8,903,280 8,486,708 As of June 30, 2019 , $15.8 million of unrecognized compensation costs related to unvested performance share units are expected to be recognized over a remaining weighted-average period of 1.94 years and $16.7 million of unrecognized compensation costs related to unvested market-based performance share units are expected to be recognized over a remaining weighted-average period of 0.66 years . Stock Options The exercise price of stock options granted is equal to the fair value of the underlying stock on the date of grant. The contractual term for stock options expires ten years from the grant date. Stock options generally vest over a three - or four -year period, with 25% of the awards vesting after one year and the remainder of the awards vesting on a monthly or quarterly basis thereafter. We did not grant any stock options during the six months ended June 30, 2019 . The table below summarizes stock option activity for the six months ended June 30, 2019 : Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) (1) Outstanding and exercisable at December 31, 2018 212,787 $ 1.80 1.37 $ 298 Exercised (42,500 ) 0.96 Outstanding and exercisable at June 30, 2019 170,287 $ 1.95 0.92 $ 278 (1) The aggregate intrinsic value of options outstanding and exercisable represents the total pretax intrinsic value (the difference between the fair value of our stock on the last day of each period and the exercise price, multiplied by the number of options where the fair value exceeds the exercise price) that would have been received by the option holders had all option holders exercised their options as of June 30, 2019 and December 31, 2018 .

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Refer to Note 13 , Segment Information , for revenue summarized by reportable segment and category for the three and six months ended June 30, 2019 and 2018 . Contract Balances A substantial majority of our deferred revenue relates to product sales for which revenue will be recognized as the products are delivered to customers, generally within one week following the balance sheet date. Our deferred revenue was $19.9 million and $25.5 million as of June 30, 2019 and December 31, 2018 . The amount of revenue recognized for the six months ended June 30, 2019 that was included in the deferred revenue balance at the beginning of the period was $25.4 million . The following table summarizes the activity in the liability for customer credits for the six months ended June 30, 2019 (in thousands): Customer Credits Balance as of December 31, 2018 $ 15,118 Credits issued 56,477 Credits redeemed (1) (49,928 ) Breakage revenue recognized (4,177 ) Foreign currency translation 26 Balance as of June 30, 2019 $ 17,516 (1) Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant or for merchandise inventory sold by us. When customer credits are redeemed for goods or services provided by a third-party merchant, service revenue is recognized on a net basis as the difference between the carrying amount of the customer credit liability derecognized and the amount due to the merchant for the related transaction. When customer credits are redeemed for merchandise inventory sold by us, product revenue is recognized on a gross basis equal to the amount of the customer credit liability derecognized. Customer credits are typically used within one year of issuance. Costs of Obtaining Contracts Incremental costs to obtain contracts with third-party merchants, such as sales commissions, are deferred and recognized over the expected period of the merchant arrangement, generally from 12 to 18 months. Those costs are classified within Selling, general and administrative expense in the condensed consolidated statements of operations. As of June 30, 2019 and December 31, 2018 , we had deferred contract acquisition costs of $2.6 million and $2.9 million , respectively, recorded within Prepaid expenses and other current assets, and $10.2 million and $11.3 million , respectively, recorded within Other non-current assets. We amortized $5.1 million and $6.5 million of deferred contract acquisition costs during the three months ended June 30, 2019 and 2018 , and $10.5 million and $13.3 million for the six months ended June 30, 2019 and 2018 . We did not recognize any impairment losses in relation to the deferred costs. Variable Consideration for Unredeemed Vouchers In our International segment and, to a lesser extent, in our North America segment, our merchant agreements have redemption payment terms, under which the merchant is not paid its share of the sale price for a voucher sold through one of our online marketplaces until the customer redeems the related voucher. If the customer does not redeem a voucher with such merchant payment terms, we retain all of the gross billings for that voucher, rather than retaining only our net commission. We estimate the variable consideration from vouchers that will not ultimately be redeemed using our historical voucher redemption experience and recognize that amount as revenue at the time of sale. We only recognize amounts in variable consideration when we believe it is probable that a significant reversal of revenue will not occur in future periods, which requires us to make significant estimates of future redemptions. If actual redemptions differ from our estimates, the effects could be material to the condensed consolidated financial statements. As of June 30, 2019 and December 31, 2018, we constrained $15.3 million and $13.7 million in revenue from unredeemed vouchers that we may recognize in future periods when we determine it is probable that a significant amount of that revenue will not be subsequently reversed.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our income tax provision for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items. For the three months ended June 30, 2019 , we recorded an income tax expense from continuing operations of $2.0 million on a pretax loss from continuing operations of $35.6 million . For the three months ended June 30, 2018 , we recorded an income tax expense from continuing operations of $1.6 million on a pretax loss from continuing operations of $90.7 million . For the six months ended June 30, 2019 , we recorded an income tax benefit from continuing operations of $1.5 million on a pretax loss from continuing operations of $80.3 million . For the six months ended June 30, 2018 , we recorded an income tax benefit from continuing operations of $0.8 million on a pretax loss from continuing operations of $95.8 million . Our U.S. Federal income tax rate is 21% . The primary factor impacting the effective tax rate for the three and six months ended June 30, 2019 and 2018 was the pretax losses incurred in jurisdictions that have valuation allowances against their net deferred tax assets. We expect that our consolidated effective tax rate in future periods will continue to differ significantly from the U.S. federal income tax rate as a result of our tax obligations in jurisdictions with profits and valuation allowances in jurisdictions with losses. The effective tax rate for the six months ended June 30, 2019 also reflected the reversal of reserves for uncertain tax positions due to the closure of a tax audit. The effective tax rate for the six months ended June 30, 2018 also reflected a $6.4 million income tax benefit resulting from the impact of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers ("Topic 606") on intercompany activity in certain foreign jurisdictions. We are currently undergoing income tax audits in multiple jurisdictions. It is likely that the examination phase of some of those audits will conclude in the next 12 months. There are many factors, including factors outside of our control, which influence the progress and completion of those audits. We are subject to claims for tax assessments by foreign jurisdictions, including a proposed assessment for $109.9 million . We believe that the assessment, which primarily relates to transfer pricing on transactions occurring in 2011, is without merit and we intend to vigorously defend ourselves in that matter. In addition to any potential increases in our liabilities for uncertain tax positions from the ultimate resolution of that assessment, we believe that it is reasonably possible that reductions of up to $21.0 million in unrecognized tax benefits may occur within the 12 months following June 30, 2019 upon closing of income tax audits or the expiration of applicable statutes of limitations. In general, it is our practice and intention to reinvest the earnings of our non-U.S. subsidiaries in those operations. Additionally, while we did not incur the deemed repatriation tax, an actual repatriation from our non-U.S. subsidiaries could be subject to foreign and U.S. state income taxes. Aside from limited exceptions for which the related deferred tax liabilities recognized as of June 30, 2019 and December 31, 2018 are immaterial, we do not intend to distribute earnings of foreign subsidiaries for which we have an excess of the financial reporting basis over the tax basis of our investments and therefore have not recorded any deferred taxes related to such amounts. The actual tax cost resulting from a distribution would depend on income tax laws and circumstances at the time of distribution. Determination of the amount of unrecognized deferred tax liability related to the excess of the financial reporting basis over the tax basis of our foreign subsidiaries is not practical due to the complexities associated with the calculation. Groupon uses a cost-sharing arrangement under which controlled members agree to share the costs and risks of developing intangi ble properties in accordance with their reasonably anticipated share of benefits from the intangibles. On July 24, 2018, the Ninth Circuit Court of Appeals issued an opinion in Altera Corp. v. Commissioner requiring related parties in an intercompany cost-sharing arrangement to share expenses related to stock-based compensation. This opinion reversed an earlier decision of the United States Tax Court. On August 7, 2018, the Ninth Circuit Court of Appeals withdrew its July 24, 2018 opinion. On June 7, 2019, the United States Court of Appeals for the Ninth Circuit reversed the Tax Court decision and ruled that stock-based compensation must be included in the shared pool of expenses. We do not expect that the ruling will have a material net impact on our provision for income taxes for the year ending December 31, 2019 due to the valuation allowances against our net deferred tax assets in the related jurisdictions.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	FAIR VALUE MEASUREMENTS Fair value is defined under U.S. GAAP as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair value is a market-based measurement that is determined based on assumptions that market participants would use in pricing an asset or a liability. To increase the comparability of fair value measures, the following hierarchy prioritizes the inputs in valuation methodologies used to measure fair value: Level 1 - Measurements that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 - Measurements that include other inputs that are directly or indirectly observable in the marketplace. Level 3 - Measurements derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. These fair value measurements require significant judgment. In determining fair value, we use various valuation approaches within the fair value measurement framework. The valuation methodologies used for our assets and liabilities measured at fair value and their classification in the valuation hierarchy are summarized below: Fair value option investments and available-for-sale securities. To determine the fair value of our fair value option investments each period, we first estimate the fair value of each entity in its entirety. We primarily use the discounted cash flow method, which is an income approach, to estimate the fair value of the entities. The key inputs to determining fair values under that approach are cash flow forecasts and discount rates. We also use a market approach valuation technique, which is based on market multiples of guideline companies, to determine the fair value of each entity. The discounted cash flow and market multiple valuations are then evaluated and weighted to determine the amount that is most representative of the fair value of each entity. Once we determine the fair value of each entity, we then determine the fair value of our specific investments in those entities. The entities have complex capital structures, so we apply an option-pricing model that considers the liquidation preferences of each entity's respective classes of ownership interests to determine the fair value of our investment in each entity. We also have investments in redeemable preferred shares and had investments in convertible debt securities issued by nonpublic entities. We measure the fair value of those available-for-sale securities using the discounted cash flow method. We have classified our fair value option investments and our investments in available-for-sale securities as Level 3 due to the lack of observable market data over fair value inputs such as cash flow projections and discount rates. Increases in projected cash flows and decreases in discount rates contribute to increases in the estimated fair values of the fair value option investments and available-for-sale securities, whereas decreases in projected cash flows and increases in discount rates contribute to decreases in their fair values. Contingent consideration. We are subject to a contingent consideration arrangement to transfer a maximum payout in cash of $2.5 million to the former owners of a business acquired on April 30, 2018. Liabilities for contingent consideration are measured at fair value each reporting period, with the acquisition-date fair value included as part of the consideration transferred in the related business combination and subsequent changes in fair value recorded in earnings within Selling, general and administrative expense on the condensed consolidated statements of operations. We use an income approach to value contingent consideration obligations based on the present value of probability-weighted future cash flows. We classify the contingent consideration liabilities as Level 3 due to the lack of relevant observable market data over fair value inputs such as probability-weighting of payment outcomes. The following tables summarize assets that are measured at fair value on a recurring basis as of June 30, 2019 and December 31, 2018 (in thousands): Fair Value Measurement at Reporting Date Using June 30, 2019 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 4,917 $ — $ — $ 4,917 Available-for-sale securities - redeemable preferred shares 10,201 — — 10,201 Liabilities: Contingent consideration 1,239 — — 1,239 Fair Value Measurement at Reporting Date Using December 31, 2018 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 73,902 $ — $ — $ 73,902 Available-for-sale securities - redeemable preferred shares 10,340 — — 10,340 Liabilities: Contingent consideration 1,529 — — 1,529 The following table provides a rollforward of the fair value of recurring Level 3 fair value measurements for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Assets Fair value option investments: Beginning Balance $ 32,494 $ 77,933 $ 73,902 $ 82,966 Total gains (losses) included in earnings (27,577 ) (3,035 ) (68,985 ) (8,068 ) Ending Balance $ 4,917 $ 74,898 $ 4,917 $ 74,898 Unrealized gains (losses) still held (1) $ (27,577 ) $ (3,035 ) $ (68,985 ) $ (8,068 ) Available-for-sale securities Convertible debt securities: Beginning Balance $ — $ 11,070 $ — $ 11,354 Transfer to other equity investment upon conversion of convertible debt security — (2,508 ) — (2,508 ) Total gains (losses) included in other comprehensive income (loss) — (541 ) — (1,042 ) Total gains (losses) included in earnings (2) — 2,215 — 2,432 Ending Balance $ — $ 10,236 $ — $ 10,236 Unrealized gains (losses) still held (1) $ — $ 2,599 $ — $ 2,405 Redeemable preferred shares: Beginning Balance $ 10,394 $ 14,576 $ 10,340 $ 15,431 Total gains (losses) included in other comprehensive income (loss) (193 ) — (139 ) — Impairments included in earnings — (4,615 ) — (5,470 ) Ending Balance $ 10,201 $ 9,961 $ 10,201 $ 9,961 Unrealized gains (losses) still held (1) $ (193 ) $ (4,615 ) $ (139 ) $ (5,470 ) Liabilities Contingent Consideration: Beginning Balance $ 1,586 $ — $ 1,529 $ — Issuance of contingent consideration in connection with acquisition — 1,589 — 1,589 Settlements of contingent consideration liabilities (312 ) — (312 ) — Total losses (gains) included in earnings 5 14 27 14 Foreign currency translation (40 ) (61 ) (5 ) (61 ) Ending Balance $ 1,239 $ 1,542 $ 1,239 $ 1,542 Unrealized gains (losses) still held (1) $ 5 $ (47 ) $ 27 $ (47 ) (1) Represents the unrealized gains or losses recorded in earnings and/or other comprehensive income (loss) during the period for assets and liabilities classified as Level 3 that are still held (or outstanding) at the end of the period. (2) Represents a gain at maturity of a previously impaired convertible debt security, accretion of interest income and changes in the fair value of an embedded derivative. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are measured at fair value on a nonrecurring basis, including assets that are written down to fair value as a result of an impairment. We did not record any significant nonrecurring fair value measurements after initial recognition for the three and six months ended June 30, 2019 . During the three months ended June 30, 2018, we recorded a $4.6 million impairment of an other equity investment. To determine the fair value of the investment, we considered the financial condition of the investee and applied a market approach. We classified the fair value measurement of that other equity investment as Level 3 because it involves significant unobservable inputs. We did not record any other nonrecurring fair value measurements after initial recognition for the three and six months ended June 30, 2018. Estimated Fair Value of Financial Assets and Liabilities Not Measured at Fair Value Our financial instruments not carried at fair value consist primarily of accounts receivable, restricted cash, accounts payable, accrued merchant and supplier payables and accrued expenses. The carrying values of those assets and liabilities approximate their respective fair values as of June 30, 2019 and December 31, 2018

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
INCOME (LOSS) PER SHARE	INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities include stock options, restricted stock units, performance share units, ESPP shares, warrants and convertible senior notes. If dilutive, those potentially dilutive securities are reflected in diluted net income (loss) per share by application of the treasury stock method, except for the convertible senior notes, which are subject to the if-converted method. The following table sets forth the computation of basic and diluted net income (loss) per share of common stock for the three and six months ended June 30, 2019 and 2018 (in thousands, except share and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Basic and diluted net income (loss) per share: Numerator Net income (loss) - continuing operations $ (37,645 ) $ (92,254 ) $ (78,815 ) $ (95,049 ) Less: Net income (loss) attributable to noncontrolling interests 2,601 2,780 6,080 6,873 Net income (loss) attributable to common stockholders - continuing operations (40,246 ) (95,034 ) (84,895 ) (101,922 ) Net income (loss) attributable to common stockholders - discontinued operations — — 2,162 — Net income (loss) attributable to common stockholders $ (40,246 ) $ (95,034 ) $ (82,733 ) $ (101,922 ) Denominator Weighted-average common shares outstanding 567,962,461 565,284,705 569,014,065 563,502,954 Basic and diluted net income (loss) per share: Continuing operations $ (0.07 ) $ (0.17 ) $ (0.15 ) $ (0.18 ) Discontinued operations 0.00 0.00 0.01 0.00 Basic and diluted net income (loss) per share $ (0.07 ) $ (0.17 ) $ (0.14 ) $ (0.18 ) The following weighted-average potentially dilutive instruments are not included in the diluted net income (loss) per share calculations above because they would have had an antidilutive effect on the net income (loss) per share from continuing operations: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Restricted stock units 37,031,941 32,602,563 32,060,396 30,378,335 Other stock-based compensation awards 1,581,255 1,615,249 1,667,000 2,413,637 Convertible senior notes 46,296,300 46,296,300 46,296,300 46,296,300 Warrants 46,296,300 46,296,300 46,296,300 46,296,300 Total 131,205,796 126,810,412 126,319,996 125,384,572 We had outstanding performance share units as of June 30, 2019 and 2018 that were eligible to vest into shares of common stock subject to the achievement of specified performance conditions. Contingently issuable shares are excluded from the computation of diluted earnings per share if, based on current period results, the shares would not be issuable if the end of the reporting period were the end of the contingency period. There were up to 16,966,170 and 7,706,474 shares of common stock issuable upon vesting of outstanding performance share units as of June 30, 2019 and 2018

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The segment information reported in the tables below reflects the operating results that are regularly reviewed by our chief operating decision maker to assess performance and make resource allocation decisions. Our operations are organized into two segments: North America and International. The following table summarizes revenue by reportable segment and category for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 North America Service revenue: Local $ 177,082 $ 185,870 $ 357,459 $ 373,281 Goods 3,714 3,796 6,841 8,670 Travel 16,125 19,888 35,066 39,972 Product revenue - Goods 127,739 170,710 282,459 351,597 Total North America revenue (1) 324,660 380,264 681,825 773,520 International Service revenue: Local 69,995 71,425 143,185 146,003 Goods 2,610 4,967 4,065 8,381 Travel 8,077 9,706 16,814 21,142 Product revenue - Goods 127,235 151,034 265,098 294,890 Total International revenue (1) $ 207,917 $ 237,132 $ 429,162 $ 470,416 (1) North America includes revenue from the United States of $319.2 million and $371.1 million for the three months ended June 30, 2019 and 2018 and $668.0 million and $756.5 million for the six months ended June 30, 2019 and 2018 . International includes revenue from the United Kingdom of $71.3 million and $91.5 million for the three months ended June 30, 2019 and 2018 and $152.4 million and $174.5 million for the six months ended June 30, 2019 and 2018 . There were no other individual countries that represented more than 10% of consolidated total revenue for the three and six months ended June 30, 2019 and 2018 . Revenue is attributed to individual countries based on the location of the customer. The following table summarizes gross profit by reportable segment and category for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 North America Service gross profit: Local $ 157,673 $ 165,285 $ 318,755 $ 332,041 Goods 2,995 2,990 5,558 6,931 Travel 12,806 16,303 28,074 32,305 Product gross profit - Goods 25,110 34,793 55,999 67,774 Total North America gross profit 198,584 219,371 408,386 439,051 International Service gross profit: Local 65,780 67,360 134,758 137,575 Goods 2,384 4,565 3,652 7,652 Travel 7,370 8,919 15,411 19,570 Product gross profit - Goods 18,014 23,443 35,941 44,695 Total International gross profit $ 93,548 $ 104,287 $ 189,762 $ 209,492 The following table summarizes operating income (loss) by reportable segment for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Operating income (loss) (1) (2) (3) : North America $ (372 ) $ (68,524 ) $ 4,964 $ (70,384 ) International (6,767 ) 4,279 (9,908 ) 9,524 Total operating income (loss) $ (7,139 ) $ (64,245 ) $ (4,944 ) $ (60,860 ) (1) Includes stock-based compensation of $24.1 million and $15.0 million for North America and $2.5 million and $1.3 million for International for the three months ended June 30, 2019 and 2018 and $38.9 million and $32.9 million for North America and $4.1 million and $2.7 million for International for the six months ended June 30, 2019 and 2018 . (2) Includes acquisition-related (benefit) expense, net of $0.7 million for International for the three and six months ended June 30, 2018. (3) Includes a $75.0 million charge recognized in the second quarter of 2018 to increase the accrual for the IBM patent litigation matter for North America for the three and six months ended June 30, 2018. The following table summarizes total assets by reportable segment as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Total assets: North America (1) $ 895,928 $ 958,412 International (1) 543,280 683,730 Consolidated total assets $ 1,439,208 $ 1,642,142 (1) North America contains assets from the United States of $870.6 million and $940.5 million as of June 30, 2019 and December 31, 2018 . International contains assets from Ireland of $204.6 million as of December 31, 2018 . Assets from Ireland were less than 10% of consolidated total assets as of June 30, 2019 . There were no other individual countries that represented more than 10% of consolidated total assets as of June 30, 2019 and December 31, 2018

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Policies (Policies)	6 Months Ended
	Jun. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements include the accounts of Groupon, Inc. and its subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The condensed consolidated financial statements were prepared in accordance with U.S. GAAP and include the assets, liabilities, revenue and expenses of all wholly-owned subsidiaries and majority-owned subsidiaries over which we exercise control and a variable interest entity for which we have determined that we are the primary beneficiary. In the first quarter of 2019, we extended our arrangement through July 2022 with the strategic partner in the variable interest entity that we consolidate. Outside stockholders' interests in subsidiaries are shown on the condensed consolidated financial statements as Noncontrolling interests. Investments in entities in which we do not have a controlling financial interest are accounted for under the equity method, the fair value option, as available-for-sale securities or at cost adjusted for observable price changes and impairments, as appropriate.
Adoption of New Accounting Standards	Adoption of New Accounting Standards We adopted the guidance in ASU 2016-02, Leases (Topic 842) on January 1, 2019. This ASU requires the recognition of lease assets and liabilities for operating leases, in addition to the finance lease assets and liabilities historically recorded on our condensed consolidated balance sheets. See Note 6 , Leases , for information on the impact of adopting Topic 842 on our accounting policies. We adopted the guidance in ASU 2018-07, Compensation - Stock Compensation (Topic 718) - Improvements to Nonemployee Share-Based Payment Accounting, on January 1, 2019. This ASU expands the scope to make the guidance for share-based payment awards to nonemployees consistent with the guidance for share-based payment awards to employees. The adoption of ASU 2018-07 did not have a material impact on the condensed consolidated financial statements. We adopted the guidance in ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40) - Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, on January 1, 2019 . This ASU requires entities in a hosting arrangement that is a service contract to follow the guidance in Subtopic 350-40, Internal Use Software, to determine which costs to implement the service contract would be capitalized as an asset related to the service contract and which costs would be expensed. The requirements of ASU 2018-15 have been applied on a prospective basis to implementation costs incurred on or after January 1, 2019. As a result of the adoption of ASU 2018-15, we capitalized $1.9 million and $2.8 million of implementation costs for the three and six months ended June 30, 2019 . Those capitalized costs are included within Other non-current assets on the condensed consolidated balance sheet as of June 30, 2019 . We have not recognized any amortization related to these implementation costs. We will amortize the implementation costs on a straight-line basis over the term of the associated hosting arrangement for each module or component of the related hosting arrangement when it is ready for its intended use. Amortization costs will be recorded in Selling, general and administrative expense on the condensed consolidated statements of operations.
Reclassifications and Terminology Changes	Reclassifications and Terminology Changes
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with U.S. GAAP requires estimates and assumptions that affect the reported amounts and classifications of assets and liabilities, revenue and expenses, and the related disclosures of contingent liabilities in the condensed consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, variable consideration from unredeemed vouchers, income taxes, initial valuation and subsequent impairment testing of goodwill and intangible assets, investments, customer refunds, contingent liabilities and the useful lives of property, equipment and software and intangible assets. Actual results could differ materially from those estimates.

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes goodwill activity by segment for the six months ended June 30, 2019 (in thousands): North America International Consolidated Balance as of December 31, 2018 $ 178,685 $ 146,806 $ 325,491 Foreign currency translation — (786 ) (786 ) Balance as of June 30, 2019 $ 178,685 $ 146,020 $ 324,705
Schedule of Intangible Assets	The following table summarizes intangible assets as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Asset Category Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Customer relationships $ 16,200 $ 14,400 $ 1,800 $ 16,200 $ 11,700 $ 4,500 Merchant relationships 21,486 6,157 15,329 21,554 4,105 17,449 Trade names 9,467 7,074 2,393 9,476 6,799 2,677 Developed technology 13,813 13,601 212 13,825 13,485 340 Patents 21,744 17,254 4,490 20,508 16,451 4,057 Other intangible assets 26,091 11,319 14,772 26,007 9,629 16,378 Total $ 108,801 $ 69,805 $ 38,996 $ 107,570 $ 62,169 $ 45,401
Schedule of Estimated Future Amortization Expense	As of June 30, 2019 , estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2019 $ 6,384 2020 7,780 2021 7,046 2022 6,730 2023 5,582 Thereafter 5,474 Total $ 38,996

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
Schedule of Equity Method Investments [Abstract]
Summary of Investments	The following table summarizes investments as of June 30, 2019 and December 31, 2018 (dollars in thousands): June 30, 2019 Percent Ownership of Voting Stock December 31, 2018 Percent Ownership of Voting Stock Available-for-sale securities - redeemable preferred shares $ 10,201 19% to 25% $ 10,340 19% to 25% Fair value option investments 4,917 10% to 19% 73,902 10% to 19% Other equity investments 24,183 1% to 19% 24,273 1% to 19% Total investments $ 39,301 $ 108,515
Schedule of Activity for Available For Sale Securities	The following table summarizes amortized cost, gross unrealized gain, gross unrealized loss and fair value of redeemable preferred shares as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Amortized cost $ 9,961 $ 9,961 Gross unrealized gain (loss) 240 379 Fair value $ 10,201 $ 10,340
Schedule of Gains and Losses due to Changes in Fair Value of Investments	The following table summarizes gains and losses due to changes in fair value of those investments for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Monster LP $ (27,949 ) $ (3,054 ) $ (69,408 ) $ (8,285 ) Nearbuy 372 19 423 217 Total $ (27,577 ) $ (3,035 ) $ (68,985 ) $ (8,068 )
Schedule of Equity Method Investments	The following table summarizes the condensed financial information for Monster LP for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Revenue $ 131,816 $ 84,525 $ 252,016 $ 171,384 Gross profit 9,542 6,574 17,407 13,811 Loss before income taxes (31,253 ) (35,447 ) (60,324 ) (68,867 ) Net loss (31,253 ) (35,447 ) (60,324 ) (68,867 )

SUPPLEMENTAL CONSOLIDATED BAL_2

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Schedule of Other Income (Expense)	The following table summarizes other income (expense), net for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Interest income $ 1,915 $ 1,836 $ 3,851 $ 3,345 Interest expense (5,442 ) (5,228 ) (11,133 ) (10,721 ) Changes in fair value of investments (27,577 ) (3,035 ) (68,985 ) (8,068 ) Foreign currency gains (losses), net 2,609 (12,533 ) 930 (11,135 ) Impairments of investments — (9,189 ) — (10,044 ) Other 1 1,692 (12 ) 1,651 Other income (expense), net $ (28,494 ) $ (26,457 ) $ (75,349 ) $ (34,972 )
Schedule of Prepaid and Other Current Assets	The following table summarizes prepaid expenses and other current assets as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Merchandise inventories $ 29,235 $ 33,739 Prepaid expenses 32,414 28,209 Income taxes receivable 6,693 6,717 Other 22,714 19,450 Total prepaid expenses and other current assets $ 91,056 $ 88,115
Schedule of Accrued Merchant and Supplier Payables	The following table summarizes accrued merchant and supplier payables as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Accrued merchant payables $ 333,441 $ 371,279 Accrued supplier payables (1) 130,684 280,502 Total accrued merchant and supplier payables $ 464,125 $ 651,781 (1) Amounts include payables to suppliers of inventories and providers of shipping and fulfillment services.
Schedule of Accrued Expenses and Other Current Liabilities	The following table summarizes accrued expenses and other current liabilities as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Refunds reserve $ 19,812 $ 27,957 Compensation and benefits 56,600 56,173 Accrued marketing 29,227 39,094 Customer credits 17,516 15,118 Income taxes payable 5,320 8,987 Deferred revenue 19,949 25,452 Current portion of lease obligations (1) 43,033 17,207 Other 67,153 77,046 Total accrued expenses and other current liabilities $ 258,610 $ 267,034
Schedule of Other Non-current Liabilities	The following table summarizes other non-current liabilities as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Contingent income tax liabilities $ 32,756 $ 39,858 Deferred rent (1) — 32,186 Deferred income taxes 4,164 6,619 Other 16,820 22,025 Total other non-current liabilities $ 53,740 $ 100,688 (1) Non-current operating lease liabilities as of June 30, 2019 are included within Operating lease obligations on the condensed consolidated balance sheet as a result of the adoption of Topic 842 on January 1, 2019. Refer to Note 6 , Leases , for additional information.

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
Debt Disclosure [Abstract]
Schedule of Notes	The carrying amount of the Notes consisted of the following as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Liability component: Principal amount $ 250,000 $ 250,000 Less: debt discount (41,900 ) (48,331 ) Net carrying amount of liability component $ 208,100 $ 201,669 Net carrying amount of equity component $ 67,014 $ 67,014
Schedule of Convertible Debt Interest Expense	During the three and six months ended June 30, 2019 and 2018 , we recognized interest costs on the Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Contractual interest (3.25% of the principal amount per annum) $ 2,032 $ 2,032 $ 4,064 $ 4,064 Amortization of debt discount 3,256 2,940 6,431 5,806 Total $ 5,288 $ 4,972 $ 10,495 $ 9,870

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Schedule of Lease Cost	The following table summarizes our lease cost and sublease income for the three and six months ended June 30, 2019 (in thousands): Three Months Ended June 30, 2019 Six Months Ended June 30, 2019 Financing lease cost: Amortization of right-of-use assets $ 5,999 $ 12,755 Interest on lease liabilities 266 573 Total finance lease cost 6,265 13,328 Operating lease cost 8,737 17,211 Variable lease cost 1,825 3,909 Short-term lease cost 169 210 Sublease income, gross (1,312 ) (2,624 ) Total lease cost $ 15,684 $ 32,034 The following summarizes right-of-use assets as of June 30, 2019 (in thousands): June 30, 2019 Right-of-use assets - operating leases $ 127,305 Right-of-use assets - finance leases (1) 35,201 Total right-of-use assets, gross 162,506 Less: accumulated depreciation and amortization (25,572 ) Right-of-use assets, net $ 136,934
Schedule of Finance Lease Liabilities	As of June 30, 2019 , the future payments under finance leases and operating leases for each of the next five years and thereafter are as follows (in thousands): Finance Leases Operating Leases Remaining in 2019 $ 6,972 $ 19,787 2020 8,971 35,994 2021 5,052 32,720 2022 715 31,962 2023 12 24,516 Thereafter — 33,175 Total minimum lease payments 21,722 178,154 Less: Amount representing interest (1,080 ) (24,761 ) Present value of net minimum lease payments 20,642 153,393 Less: Current portion of lease obligations (11,166 ) (31,867 ) Total long-term lease obligations $ 9,476 $ 121,526
Schedule of Operating Lease Liabilities	As of June 30, 2019 , the future payments under finance leases and operating leases for each of the next five years and thereafter are as follows (in thousands): Finance Leases Operating Leases Remaining in 2019 $ 6,972 $ 19,787 2020 8,971 35,994 2021 5,052 32,720 2022 715 31,962 2023 12 24,516 Thereafter — 33,175 Total minimum lease payments 21,722 178,154 Less: Amount representing interest (1,080 ) (24,761 ) Present value of net minimum lease payments 20,642 153,393 Less: Current portion of lease obligations (11,166 ) (31,867 ) Total long-term lease obligations $ 9,476 $ 121,526
Schedule of Lease Income	As of June 30, 2019 , the future amounts due under subleases for each of the next five years and thereafter are as follows (in thousands): Subleases Remaining in 2019 $ 2,603 2020 5,027 2021 5,065 2022 5,103 2023 4,385 Thereafter 4,891 Total future sublease income $ 27,074
Schedule of Supplemental Cash Flow Information	The following table summarizes supplemental cash flow information on our leasing obligations for the six months ended June 30, 2019 (in thousands): Six Months Ended June 30, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from finance leases $ 573 Operating cash flows from operating leases (13,145 ) Financing cash flows from finance leases (12,628 ) Right-of-use assets obtained in exchange for lease liabilities: Finance leases 2,872 Operating leases 17,853

STOCKHOLDERS' EQUITY AND COMP_2

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Tables (Tables)	6 Months Ended
	Jun. 30, 2019
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Activity [Table Text Block]	The stock-based compensation expense related to stock awards issued under the Plans and acquisition-related awards are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Cost of revenue $ 380 $ 288 $ 758 $ 684 Marketing 1,490 1,763 2,915 3,557 Selling, general and administrative 24,693 14,215 39,301 31,303 Other income (expense), net — 52 — 100 Total stock-based compensation expense $ 26,563 $ 16,318 $ 42,974 $ 35,644 We capitalized $2.2 million and $2.0 million of stock-based compensation for the three months ended June 30, 2019 and 2018 , and $3.5 million and $3.7 million for the six months ended June 30, 2019 and 2018 in connection with internally-developed software and cloud computing arrangements.
Share-based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]	The table below summarizes restricted stock unit activity under the Plans for the six months ended June 30, 2019 : Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2018 26,623,432 $ 4.47 Granted 22,723,241 3.25 Vested (7,787,055 ) 4.45 Forfeited (6,264,854 ) 4.27 Unvested at June 30, 2019 35,294,764 3.92
Share-based Compensation, Performance and Market-Based Performance Shares Units Activity [Table Text Block]	The table below summarizes Performance Share Unit activity under the Plans for the six months ended June 30, 2019 : Performance Share Units Weighted-Average Grant Date Fair Value (per unit) Market-based Performance Share Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2018 3,431,918 $ 4.90 — $ — Granted 4,622,995 3.44 8,486,708 3.03 Vested (777,573 ) 4.88 — — Forfeited (2,613,788 ) 4.71 — — Unvested at June 30, 2019 4,663,552 3.56 8,486,708 3.03 Maximum shares issuable upon vesting at June 30, 2019 8,903,280 8,486,708
Share-based Payment Arrangement, Option and Stock Appreciation Rights, Activity [Table Text Block]	The table below summarizes stock option activity for the six months ended June 30, 2019 : Options Weighted-Average Exercise Price Weighted-Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in thousands) (1) Outstanding and exercisable at December 31, 2018 212,787 $ 1.80 1.37 $ 298 Exercised (42,500 ) 0.96 Outstanding and exercisable at June 30, 2019 170,287 $ 1.95 0.92 $ 278 (1) The aggregate intrinsic value of options outstanding and exercisable represents the total pretax intrinsic value (the difference between the fair value of our stock on the last day of each period and the exercise price, multiplied by the number of options where the fair value exceeds the exercise price) that would have been received by the option holders had all option holders exercised their options as of June 30, 2019 and December 31, 2018 .

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Jun. 30, 2019
Revenue from Contract with Customer [Abstract]
Deferred Revenue, by Arrangement, Disclosure	The following table summarizes the activity in the liability for customer credits for the six months ended June 30, 2019 (in thousands): Customer Credits Balance as of December 31, 2018 $ 15,118 Credits issued 56,477 Credits redeemed (1) (49,928 ) Breakage revenue recognized (4,177 ) Foreign currency translation 26 Balance as of June 30, 2019 $ 17,516 (1) Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant or for merchandise inventory sold by us. When customer credits are redeemed for goods or services provided by a third-party merchant, service revenue is recognized on a net basis as the difference between the carrying amount of the customer credit liability derecognized and the amount due to the merchant for the related transaction. When customer credits are redeemed for merchandise inventory sold by us, product revenue is recognized on a gross basis equal to the amount of the customer credit liability derecognized. Customer credits are typically used within one year of issuance.

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following tables summarize assets that are measured at fair value on a recurring basis as of June 30, 2019 and December 31, 2018 (in thousands): Fair Value Measurement at Reporting Date Using June 30, 2019 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 4,917 $ — $ — $ 4,917 Available-for-sale securities - redeemable preferred shares 10,201 — — 10,201 Liabilities: Contingent consideration 1,239 — — 1,239 Fair Value Measurement at Reporting Date Using December 31, 2018 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 73,902 $ — $ — $ 73,902 Available-for-sale securities - redeemable preferred shares 10,340 — — 10,340 Liabilities: Contingent consideration 1,529 — — 1,529
Fair Value, Assets and Liabilities, Reconciliation of Level 3 Inputs	The following table provides a rollforward of the fair value of recurring Level 3 fair value measurements for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Assets Fair value option investments: Beginning Balance $ 32,494 $ 77,933 $ 73,902 $ 82,966 Total gains (losses) included in earnings (27,577 ) (3,035 ) (68,985 ) (8,068 ) Ending Balance $ 4,917 $ 74,898 $ 4,917 $ 74,898 Unrealized gains (losses) still held (1) $ (27,577 ) $ (3,035 ) $ (68,985 ) $ (8,068 ) Available-for-sale securities Convertible debt securities: Beginning Balance $ — $ 11,070 $ — $ 11,354 Transfer to other equity investment upon conversion of convertible debt security — (2,508 ) — (2,508 ) Total gains (losses) included in other comprehensive income (loss) — (541 ) — (1,042 ) Total gains (losses) included in earnings (2) — 2,215 — 2,432 Ending Balance $ — $ 10,236 $ — $ 10,236 Unrealized gains (losses) still held (1) $ — $ 2,599 $ — $ 2,405 Redeemable preferred shares: Beginning Balance $ 10,394 $ 14,576 $ 10,340 $ 15,431 Total gains (losses) included in other comprehensive income (loss) (193 ) — (139 ) — Impairments included in earnings — (4,615 ) — (5,470 ) Ending Balance $ 10,201 $ 9,961 $ 10,201 $ 9,961 Unrealized gains (losses) still held (1) $ (193 ) $ (4,615 ) $ (139 ) $ (5,470 ) Liabilities Contingent Consideration: Beginning Balance $ 1,586 $ — $ 1,529 $ — Issuance of contingent consideration in connection with acquisition — 1,589 — 1,589 Settlements of contingent consideration liabilities (312 ) — (312 ) — Total losses (gains) included in earnings 5 14 27 14 Foreign currency translation (40 ) (61 ) (5 ) (61 ) Ending Balance $ 1,239 $ 1,542 $ 1,239 $ 1,542 Unrealized gains (losses) still held (1) $ 5 $ (47 ) $ 27 $ (47 )

INCOME (LOSS) PER SHARE (Tables

INCOME (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2019
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share	The following table sets forth the computation of basic and diluted net income (loss) per share of common stock for the three and six months ended June 30, 2019 and 2018 (in thousands, except share and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Basic and diluted net income (loss) per share: Numerator Net income (loss) - continuing operations $ (37,645 ) $ (92,254 ) $ (78,815 ) $ (95,049 ) Less: Net income (loss) attributable to noncontrolling interests 2,601 2,780 6,080 6,873 Net income (loss) attributable to common stockholders - continuing operations (40,246 ) (95,034 ) (84,895 ) (101,922 ) Net income (loss) attributable to common stockholders - discontinued operations — — 2,162 — Net income (loss) attributable to common stockholders $ (40,246 ) $ (95,034 ) $ (82,733 ) $ (101,922 ) Denominator Weighted-average common shares outstanding 567,962,461 565,284,705 569,014,065 563,502,954 Basic and diluted net income (loss) per share: Continuing operations $ (0.07 ) $ (0.17 ) $ (0.15 ) $ (0.18 ) Discontinued operations 0.00 0.00 0.01 0.00 Basic and diluted net income (loss) per share $ (0.07 ) $ (0.17 ) $ (0.14 ) $ (0.18 )
Schedule of Weighted-Average Potentially Dilutive Instruments	The following weighted-average potentially dilutive instruments are not included in the diluted net income (loss) per share calculations above because they would have had an antidilutive effect on the net income (loss) per share from continuing operations: Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Restricted stock units 37,031,941 32,602,563 32,060,396 30,378,335 Other stock-based compensation awards 1,581,255 1,615,249 1,667,000 2,413,637 Convertible senior notes 46,296,300 46,296,300 46,296,300 46,296,300 Warrants 46,296,300 46,296,300 46,296,300 46,296,300 Total 131,205,796 126,810,412 126,319,996 125,384,572

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2019
Segment Reporting [Abstract]
Schedule of Revenue by Reportable Segment	The following table summarizes revenue by reportable segment and category for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 North America Service revenue: Local $ 177,082 $ 185,870 $ 357,459 $ 373,281 Goods 3,714 3,796 6,841 8,670 Travel 16,125 19,888 35,066 39,972 Product revenue - Goods 127,739 170,710 282,459 351,597 Total North America revenue (1) 324,660 380,264 681,825 773,520 International Service revenue: Local 69,995 71,425 143,185 146,003 Goods 2,610 4,967 4,065 8,381 Travel 8,077 9,706 16,814 21,142 Product revenue - Goods 127,235 151,034 265,098 294,890 Total International revenue (1) $ 207,917 $ 237,132 $ 429,162 $ 470,416 (1) North America includes revenue from the United States of $319.2 million and $371.1 million for the three months ended June 30, 2019 and 2018 and $668.0 million and $756.5 million for the six months ended June 30, 2019 and 2018 . International includes revenue from the United Kingdom of $71.3 million and $91.5 million for the three months ended June 30, 2019 and 2018 and $152.4 million and $174.5 million for the six months ended June 30, 2019 and 2018 . There were no other individual countries that represented more than 10% of consolidated total revenue for the three and six months ended June 30, 2019 and 2018
Schedule of Gross Profit by Reportable Segment	The following table summarizes gross profit by reportable segment and category for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 North America Service gross profit: Local $ 157,673 $ 165,285 $ 318,755 $ 332,041 Goods 2,995 2,990 5,558 6,931 Travel 12,806 16,303 28,074 32,305 Product gross profit - Goods 25,110 34,793 55,999 67,774 Total North America gross profit 198,584 219,371 408,386 439,051 International Service gross profit: Local 65,780 67,360 134,758 137,575 Goods 2,384 4,565 3,652 7,652 Travel 7,370 8,919 15,411 19,570 Product gross profit - Goods 18,014 23,443 35,941 44,695 Total International gross profit $ 93,548 $ 104,287 $ 189,762 $ 209,492
Schedule of Operating Income by Reportable Segment	The following table summarizes operating income (loss) by reportable segment for the three and six months ended June 30, 2019 and 2018 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2019 2018 2019 2018 Operating income (loss) (1) (2) (3) : North America $ (372 ) $ (68,524 ) $ 4,964 $ (70,384 ) International (6,767 ) 4,279 (9,908 ) 9,524 Total operating income (loss) $ (7,139 ) $ (64,245 ) $ (4,944 ) $ (60,860 ) (1) Includes stock-based compensation of $24.1 million and $15.0 million for North America and $2.5 million and $1.3 million for International for the three months ended June 30, 2019 and 2018
Schedule of Total Assets by Segment	The following table summarizes total assets by reportable segment as of June 30, 2019 and December 31, 2018 (in thousands): June 30, 2019 December 31, 2018 Total assets: North America (1) $ 895,928 $ 958,412 International (1) 543,280 683,730 Consolidated total assets $ 1,439,208 $ 1,642,142 (1) North America contains assets from the United States of $870.6 million and $940.5 million as of June 30, 2019 and December 31, 2018 . International contains assets from Ireland of $204.6 million as of December 31, 2018 . Assets from Ireland were less than 10% of consolidated total assets as of June 30, 2019 . There were no other individual countries that represented more than 10% of consolidated total assets as of June 30, 2019 and December 31, 2018 .

DESCRIPTION OF BUSINESS AND B_3

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details) $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2019USD ($)	Jun. 30, 2019USD ($)
Item Effected [Line Items]
Number of segments	2
Accounting Standards Update 2018-15
Item Effected [Line Items]
Capitalization of implementation costs	$ 1.9	$ 2.8

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Goodwill (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Goodwill [Line Items]
Goodwill	$ 324,705	$ 325,491
Foreign currency translation	(786)
North America
Goodwill [Line Items]
Goodwill	178,685	178,685
Foreign currency translation	0
International
Goodwill [Line Items]
Goodwill	146,020	$ 146,806
Foreign currency translation	$ (786)

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 108,801	$ 107,570
Accumulated Amortization	69,805	62,169
Net Carrying Value	38,996	45,401
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	16,200	16,200
Accumulated Amortization	14,400	11,700
Net Carrying Value	1,800	4,500
Merchant relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	21,486	21,554
Accumulated Amortization	6,157	4,105
Net Carrying Value	15,329	17,449
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	9,467	9,476
Accumulated Amortization	7,074	6,799
Net Carrying Value	2,393	2,677
Developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	13,813	13,825
Accumulated Amortization	13,601	13,485
Net Carrying Value	212	340
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	21,744	20,508
Accumulated Amortization	17,254	16,451
Net Carrying Value	4,490	4,057
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	26,091	26,007
Accumulated Amortization	11,319	9,629
Net Carrying Value	$ 14,772	$ 16,378

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Estimated Future Amortization Expense (Details) $ in Thousands	Jun. 30, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining amounts in 2019	$ 6,384
2020	7,780
2021	7,046
2022	6,730
2023	5,582
Thereafter	5,474
Total	$ 38,996

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Intangible asset amortization expense	$ 3.8	$ 3.5	$ 7.7	$ 6.4
Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life			1 year
Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life			10 years

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Fair value	$ 10,201			$ 10,201		$ 10,340
Equity method investments	4,917	$ 32,494	$ 74,898	4,917	$ 74,898	73,902	$ 77,933	$ 82,966
Investments	39,301			39,301		108,515
Fair Value, Option, Changes in Fair Value, Gain (Loss)	(27,577)		(3,035)	(68,985)	(8,068)
Redeemable Preferred Stock
Schedule of Equity Method Investments [Line Items]
Fair value	10,201			10,201		10,340
Fair Value Option Investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	4,917			4,917		73,902
Other Equity Investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 24,183			$ 24,183		$ 24,273
Minimum
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock	19.00%			19.00%		19.00%
Minimum | Fair Value Option Investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	10.00%			10.00%		10.00%
Minimum | Other Equity Investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	1.00%			1.00%		1.00%
Maximum
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock	25.00%			25.00%		25.00%
Maximum | Fair Value Option Investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	19.00%			19.00%		19.00%
Maximum | Other Equity Investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	19.00%			19.00%		19.00%
Monster LP
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 0			$ 0		$ 69,400
Fair Value, Option, Changes in Fair Value, Gain (Loss)	(27,949)	$ 41,500	(3,054)	(69,408)	(8,285)
Equity Method Investment, Summarized Financial Information, Revenue	131,816		84,525	$ 252,016	171,384
Discount rate				26.00%		21.00%
Equity Method Investment, Summarized Financial Information, Gross Profit (Loss)	9,542		6,574	$ 17,407	13,811
Income (Loss) from Continuing Operations before Equity Method Investments, Income Taxes, Noncontrolling Interest	(31,253)		(35,447)	(60,324)	(68,867)
Equity Method Investment, Summarized Financial Information, Net Income (Loss)	$ (31,253)		$ (35,447)	$ (60,324)	$ (68,867)

INVESTMENTS - Schedule of Activ

INVESTMENTS - Schedule of Activity for Available For Sale Securities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Schedule of Equity Method Investments [Abstract]
Amortized cost	$ 9,961	$ 9,961
Gross unrealized gain (loss)	240	379
Fair value	$ 10,201	$ 10,340

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended		12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Schedule of Equity Method Investments [Line Items]
Other than temporary impairments			$ 4,600		$ 5,400
Equity Method Investments	$ 4,917	$ 32,494	74,898	$ 4,917	74,898	$ 73,902	$ 77,933	$ 82,966
Gain (loss) from changes in fair value of investments	27,577		3,035	68,985	8,068
Other than temporary impairments on equity method investments			4,600		4,600
Monster LP
Schedule of Equity Method Investments [Line Items]
Equity Method Investments	0			0		$ 69,400
Gain (loss) from changes in fair value of investments	27,949	$ (41,500)	3,054	$ 69,408	8,285
Discount rate				26.00%		21.00%
Nearbuy
Schedule of Equity Method Investments [Line Items]
Equity Method Investments	4,900			$ 4,900		$ 4,500
Gain (loss) from changes in fair value of investments	$ (372)		$ (19)	$ (423)	$ (217)

SUPPLEMENTAL CONSOLIDATED BAL_3

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Income (Expense) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Interest income	$ 1,915	$ 1,836	$ 3,851	$ 3,345
Interest expense	(5,442)	(5,228)	(11,133)	(10,721)
Changes in fair value of investments	(27,577)	(3,035)	(68,985)	(8,068)
Foreign currency gains (losses), net	2,609	(12,533)	930	(11,135)
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	0	(9,189)	0	(10,044)
Other Nonrecurring (Income) Expense	1	1,692	(12)	1,651
Other income (expense), net	$ (28,494)	$ (26,457)	$ (75,349)	$ (34,972)

SUPPLEMENTAL CONSOLIDATED BAL_4

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Prepaid and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Merchandise inventories	$ 29,235	$ 33,739
Prepaid expenses	32,414	28,209
Income taxes receivable	6,693	6,717
Other	22,714	19,450
Total prepaid expenses and other current assets	$ 91,056	$ 88,115

SUPPLEMENTAL CONSOLIDATED BAL_5

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Accrued Merchant and Supplier Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Accrued merchant payables	$ 333,441	$ 371,279
Accrued supplier payables (1)	130,684	280,502
Total accrued merchant and supplier payables	$ 464,125	$ 651,781

SUPPLEMENTAL CONSOLIDATED BAL_6

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Accrued Expense and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018	Jun. 30, 2018
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Current portion of lease obligations	$ 25,000
Refunds reserve	19,812	$ 27,957
Compensation and benefits	56,600	56,173
Accrued marketing	29,227	39,094
Customer credits	17,516	15,118
Income taxes payable	5,320	8,987
Deferred revenue	19,949	25,452	$ 25,500
Current portion of lease obligations (1)	43,033	17,207
Other	67,153	77,046
Total accrued expenses and other current liabilities	$ 258,610	$ 267,034

SUPPLEMENTAL CONSOLIDATED BAL_7

SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Contingent income tax liabilities	$ 32,756	$ 39,858
Deferred rent (1)	0	32,186
Deferred income taxes	4,164	6,619
Other	16,820	22,025
Total other non-current liabilities	$ 53,740	$ 100,688

FINANCING ARRANGEMENTS - Schedu

FINANCING ARRANGEMENTS - Schedule of Notes (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018	Apr. 04, 2016
Debt Instrument [Line Items]
Principal amount	$ 250,000	$ 250,000
Less: debt discount	(41,900)	(48,331)	$ (4,800)
Net carrying amount of liability component	$ 208,100	201,669
Remaining term	2 years 9 months
Additional Paid-In Capital
Debt Instrument [Line Items]
Net carrying amount of equity component	$ 67,014	$ 67,014

FINANCING ARRANGEMENTS - Sche_2

FINANCING ARRANGEMENTS - Schedule of Convertible Debt Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Debt Disclosure [Abstract]
Contractual interest (3.25% of the principal amount per annum)	$ 2,032	$ 2,032	$ 4,064	$ 4,064
Amortization of debt discount	3,256	2,940	6,431	5,806
Total	$ 5,288	$ 4,972	$ 10,495	$ 9,870

FINANCING ARRANGEMENTS - Conver

FINANCING ARRANGEMENTS - Convertible Senior Notes (Details) - USD ($)	Apr. 04, 2016	Jun. 30, 2019	Jun. 30, 2016	Dec. 31, 2016	Dec. 31, 2018
Debt Instrument [Line Items]
Remaining term		2 years 9 months
Net proceeds			$ 243,200,000
Stated interest rate	3.25%
Principal amount converted initially	$ 1,000
Number of shares converted (in shares)	185.1852
Closing price of stock, trigger price (in usd per share)	150.00%
Number of threshold trading days	20
Consecutive trading days	30
Effective interest rate		9.75%
Debt related commitment fees and issuance costs				$ 6,800,000
Debt issuance costs	$ 4,800,000	$ 41,900,000			$ 48,331,000
Equity component of convertible debt				$ 2,000,000
Estimated fair value of convertible notes		$ 267,100,000			$ 257,100,000
Senior Notes
Debt Instrument [Line Items]
Aggregate principal amount of convertible senior notes	$ 250,000,000
Conversion price (in usd per share)	$ 5.40
Share Price		$ 3.58

FINANCING ARRANGEMENTS - Note H

FINANCING ARRANGEMENTS - Note Hedges and Warrants (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	May 09, 2016	Jun. 30, 2016	Dec. 31, 2016	Apr. 04, 2016
Debt Disclosure [Abstract]
Cost of convertible note hedges		$ 59.1
Number of shares available to be purchased (in shares)	46.3
Strike price (in usd per share)	$ 5.40
Cash proceeds from issuance of warrants			$ 35.5
Exercise price (in usd per share)				$ 8.50

FINANCING ARRANGEMENTS - Revolv

FINANCING ARRANGEMENTS - Revolving Credit Facility (Details) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2019	Dec. 31, 2018	Apr. 04, 2016
Debt Instrument [Line Items]
Aggregate principal amount	$ 400
Liability recorded for debt issuance costs	2.3
Stated interest rate			3.25%
Unrestricted cash covenant amount	250
Amount of accounts held with lenders	125
Outstanding amount of lines of credit	$ 18.2	$ 19.2
Minimum
Debt Instrument [Line Items]
Unused commitment fee percentage	0.25%
Maximum
Debt Instrument [Line Items]
Unused commitment fee percentage	0.35%
Letter of Credit
Debt Instrument [Line Items]
Aggregate principal amount	$ 75
Letter of Credit | Base Rate | Minimum
Debt Instrument [Line Items]
Stated interest rate	0.50%
Letter of Credit | Base Rate | Maximum
Debt Instrument [Line Items]
Stated interest rate	2.00%
Geographic Distribution, Domestic
Debt Instrument [Line Items]
Outstanding stock percentage	100.00%
Geographic Distribution, Foreign
Debt Instrument [Line Items]
Outstanding stock percentage	65.00%

LEASES - Additional Information

LEASES - Additional Information (Details) - USD ($)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2016	Jan. 01, 2019
Right-of-use assets - operating leases	$ 127,305,000		$ 127,305,000			$ 109,600,000
Payments to be received	27,074		27,074
Sublease income	$ 1,312,000		$ 2,624,000
Weighted average remaining lease term under finance leases	2 years		2 years
Weighted average remaining lease term under operating leases	5 years		5 years
Weighted average discount rate under finance leases	5.10%		5.10%
Weighted average discount rate under operating leases	5.60%		5.60%
Uptake
Sublease income	$ 500,000	$ 500,000	$ 1,200,000	$ 1,000,000	$ 18,200,000
Minimum
Discount rate						1.50%
Maximum
Discount rate						6.90%
Accumulated Deficit | Accounting Standards Update 2016-02
Cumulative effect adjustment						$ 0

LEASES Right-of-Use Assets (Det

LEASES Right-of-Use Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Jan. 01, 2019
Leases [Abstract]
Right-of-use assets - operating leases	$ 127,305	$ 109,600
Right-of-use assets - finance leases (1)	35,201
Total right-of-use assets, gross	162,506
Less: accumulated depreciation and amortization	(25,572)
Right-of-use assets, net	$ 136,934

LEASES Total Lease Cost (Detail

LEASES Total Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2019	Jun. 30, 2019
Leases [Abstract]
Amortization of right-of-use assets	$ 5,999	$ 12,755
Interest on lease liabilities	266	573
Total finance lease cost	6,265	13,328
Operating lease cost	8,737	17,211
Variable lease cost	1,825	3,909
Short-term lease cost	169	210
Sublease income, gross	(1,312)	(2,624)
Total lease cost	$ 15,684	$ 32,034

LEASES Future Lease Amount (Det

LEASES Future Lease Amount (Details) - USD ($)	Jun. 30, 2019	Dec. 31, 2018
Leases [Abstract]
Finance Lease, Liability, Payments, Remainder of Fiscal Year	$ 6,972,000
Finance Lease, Liability, Payments, Due Year Two	8,971,000
Finance Lease, Liability, Payments, Due Year Three	5,052,000
Finance Lease, Liability, Payments, Due Year Four	715,000
Finance Lease, Liability, Payments, Due Year Five	12,000
Finance Lease, Liability, Payments, Due after Year Five	0
Finance Lease, Liability, Payment, Due	21,722,000
Finance Lease, Liability, Undiscounted Excess Amount	(1,080,000)
Finance Lease, Liability	20,642,000
Finance Lease, Liability, Current	(11,166,000)
Finance Lease, Liability, Noncurrent	9,476,000
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	19,787,000
Lessee, Operating Lease, Liability, Payments, Due Year Two	35,994,000
Lessee, Operating Lease, Liability, Payments, Due Year Three	32,720,000
Lessee, Operating Lease, Liability, Payments, Due Year Four	31,962,000
Lessee, Operating Lease, Liability, Payments, Due Year Five	24,516,000
Lessee, Operating Lease, Liability, Payments, Due after Year Five	33,175,000
Lessee, Operating Lease, Liability, Payments, Due	178,154,000
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(24,761,000)
Operating Lease, Liability	153,393,000
Operating Lease, Liability, Current	(31,867,000)
Operating Lease, Liability, Noncurrent	$ 121,526,000	$ 0

LEASES Sublease (Details)

LEASES Sublease (Details)	Jun. 30, 2019USD ($)
Leases [Abstract]
Lessor, Operating Lease, Payments to be Received, Remainder of Fiscal Year	$ 2,603
Lessor, Operating Lease, Payments to be Received, Two Years	5,027
Lessor, Operating Lease, Payments to be Received, Three Years	5,065
Lessor, Operating Lease, Payments to be Received, Four Years	5,103
Lessor, Operating Lease, Payments to be Received, Five Years	4,385
Lessor, Operating Lease, Payments to be Received, Thereafter	4,891
Payments to be received	$ 27,074

LEASES Supplemental Cash Flow (

LEASES Supplemental Cash Flow (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Leases [Abstract]
Operating cash flows from finance leases	$ 573
Operating cash flows from operating leases	(13,145)
Financing cash flows from finance leases	(12,628)
Right-of-use assets obtained in exchange for lease liabilities:	2,872
Operating leases	$ 17,853

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2019	Mar. 09, 2017
Maximum exposure of indemnification liability	$ 13.3
Gain on expiration of indemnity liability	2.2
Indemnification Liabilities	$ 3.2
Groupon Latin America [Member]
Estimated indemnification liability		$ 5.4

STOCKHOLDERS' EQUITY AND COMP_3

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Narrative (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018	Sep. 30, 2018
Equity, Class of Treasury Stock [Line Items]
Common Stock, Shares Authorized	2,010,000,000				2,010,000,000		2,010,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized					8,903,280
Stock Repurchase Program, Authorized Amount								$ 300
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage					25.00%
Stock Repurchased During Period, Shares	4,228,148,000,000				8,636,143,000,000
Stock Repurchased During Period, Value	$ 15.1				$ 30.1
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	260,000,000				260,000,000
Common Stock, Capital Shares Reserved for Future Issuance	64,223,134				64,223,134
Share-based Compensation Arrangement By Share-based Payment Award, Fair Value Assumptions, Cost Of Equity Rate					12.80%
Employee Stock Option
Equity, Class of Treasury Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					10 years
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	20,000,000				20,000,000
Minimum
Equity, Class of Treasury Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years
Minimum | Restricted Stock Units (RSUs) [Member]
Equity, Class of Treasury Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Maximum
Equity, Class of Treasury Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Maximum | Restricted Stock Units (RSUs) [Member]
Equity, Class of Treasury Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Common Stock
Equity, Class of Treasury Stock [Line Items]
Stock Issued During Period, Shares, Employee Stock Purchase Plans		719,297		746,773	719,297	746,773
Common Class A [Member]
Equity, Class of Treasury Stock [Line Items]
Stock Repurchased During Period, Shares			0

STOCKHOLDERS' EQUITY AND COMP_4

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Share-based Payment Arrangement, Amount Capitalized	$ 2,200	$ 2,000	$ 3,500	$ 3,700
Share-based Payment Arrangement, Noncash Expense	26,563	16,318	42,974	35,644
Cost of Sales [Member]
Share-based Payment Arrangement, Noncash Expense	380	288	758	684
Selling and Marketing Expense [Member]
Share-based Payment Arrangement, Noncash Expense	1,490	1,763	2,915	3,557
Selling, General and Administrative Expenses [Member]
Share-based Payment Arrangement, Noncash Expense	24,693	14,215	39,301	31,303
Other Income [Member]
Share-based Payment Arrangement, Noncash Expense	0	$ 52	0	$ 100
Restricted stock units
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 118,400		$ 118,400
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition			1 year 7 months 24 days

STOCKHOLDERS' EQUITY AND COMP_5

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS RSU (Details) - $ / shares	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	35,294,764	26,623,432
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 3.92	$ 4.47
Share-based Compensation Arrangement by Share-based Payment Award, Non-Option Equity Instruments, Granted	22,723,241
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross	7,787,055
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 3.25
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value	$ 4.45
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(6,264,854)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested Options Forfeited, Weighted Average Grant Date Fair Value	$ 4.27
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Minimum [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	1 year

STOCKHOLDERS' EQUITY AND COMP_6

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Stock Options (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Common Stock, Shares Authorized	2,010,000,000				2,010,000,000		2,010,000,000
Share-based Payment Arrangement, Amount Capitalized	$ 2,200		$ 2,000		$ 3,500	$ 3,700
Share-based Payment Arrangement, Option, Exercise Price Range, Shares Outstanding	170,287				170,287		212,787
Share-based Payment Arrangement, Option, Exercise Price Range, Exercisable, Weighted Average Exercise Price	$ 1.95				$ 1.95		$ 1.80
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term					11 months 1 day		1 year 4 months 13 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$ 278				$ 278		$ 298
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period					42,500
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price					$ 0.96
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years
Minimum [Member] | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					1 year
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Maximum [Member] | Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period						4 years
Common Stock
Stock Issued During Period, Shares, Employee Stock Purchase Plans		719,297		746,773	719,297	746,773
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	30,000	12,500	665,343	2,400
2008 Plan [Member]
Common Stock, Shares Authorized	64,618,500				64,618,500
2010 Plan [Member]
Common Stock, Shares Authorized	20,000,000				20,000,000
2011 Plan [Member]
Common Stock, Shares Authorized	187,500,000				187,500,000

STOCKHOLDERS' EQUITY AND COMP_7

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS PSU (Details) - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Price	$ 6
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Weighted Average Volatility Rate	49.80%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized	8,903,280
Share-based Compensation Arrangement By Share-based Payment Award, Fair Value Assumptions, Cost Of Equity Rate	12.80%
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 15.8
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	1 year 11 months 8 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	4,663,552	3,431,918
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 3.56	$ 4.90
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	4,622,995
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 3.44
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	(777,573)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 4.88
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	(2,613,788)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 4.71
Market-based Performance Share Units [Domain]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount	$ 16.7
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition	7 months 28 days
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number	8,486,708	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value	$ 3.03	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period	8,486,708
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 3.03
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value	$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value	$ 0

REVENUE RECOGNITION - Additiona

REVENUE RECOGNITION - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Dec. 31, 2018
Capitalized Contract Cost [Line Items]
Deferred revenue	$ 19,949	$ 25,500	$ 19,949	$ 25,500	$ 25,452
Deferred Revenue, Revenue Recognized			25,400
Amortization of Deferred Charges	5,100	$ 6,500	10,500	$ 13,300
Revenue from Contract with Customers, Revenue constrained and ti be recognized in future periods	15,300		15,300		13,700
Prepaid expenses and other current assets
Capitalized Contract Cost [Line Items]
Deferred Costs	2,600		2,600		2,900
Other non-current assets
Capitalized Contract Cost [Line Items]
Deferred Costs	$ 10,200		$ 10,200		$ 11,300

REVENUE RECOGNITION - Liability

REVENUE RECOGNITION - Liability for Customer Credits Rollforward (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Deferred Revenue, Revenue Recognized	$ 25,400
Movement in Customer Refundable Fees [Roll Forward]
Balance as of December 31, 2018	15,118
Credits issued	56,477
Credits redeemed	(49,928)
Customer Refundable Fees, Revenue Recognized	(4,177)
Foreign currency translation	26
Balance as of June 30, 2019	$ 17,516

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Operating Loss Carryforwards [Line Items]
Income tax expense (benefit)	$ 2,012	$ 1,552	$ (1,478)	$ (783)
Income (loss) from continuing operations	(35,633)	$ (90,702)	(80,293)	$ (95,832)
Accounting Standards Update 2014-09 | Foreign Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Income tax expense (benefit)			6,400
International
Operating Loss Carryforwards [Line Items]
Proposed income tax assessment penalties	109,900
Decrease in unrecognized benefits	$ 21,000		$ 21,000

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Apr. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Other than temporary impairments on equity method investments	$ 4,600		$ 4,600
Document Fiscal Year Focus		2019
Contingent consideration	$ 1,589	$ 0	$ 1,589	$ 2,500

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Method Investments	$ 4,917	$ 32,494	$ 73,902	$ 74,898	$ 77,933	$ 82,966
Fair value	10,201		10,340
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	1,239	$ 1,586	1,529	$ 1,542	$ 0	$ 0
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Method Investments	4,917		73,902
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Method Investments	0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	0		0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Method Investments	0		0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	0		0
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity Method Investments	4,917		73,902
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	1,239		1,529
Redeemable Preferred Stock | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	10,201		10,340
Redeemable Preferred Stock | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0		0
Redeemable Preferred Stock | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	0		0
Redeemable Preferred Stock | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value	$ 10,201		$ 10,340

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Value, Assets and Liabilities, Reconciliation of Level 3 Inputs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss)		$ (3,035)	$ (68,985)	$ (8,068)
Equity Method Investments	$ 4,917	74,898	4,917	74,898	$ 32,494	$ 73,902	$ 77,933	$ 82,966
Gain (loss) from changes in fair value of investments	(27,577)	(3,035)	(68,985)	(8,068)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability Value	1,239	1,542	1,239	1,542	1,586	1,529	0	0
Fair Value, Liability, Recurring Basis, Still Held, Unrealized Gain (Loss)	5	(47)	27	(47)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Issuances	0	1,589	0	1,589
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Settlements	(312)	0	(312)	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Gain (Loss) Included in Earnings	5	14	27	14
Other than temporary impairments		(4,600)		(5,400)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Foreign Currency Translation	(40)	(61)	(5)	(61)
Fair Value Option Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss)	(27,577)
Convertible Debt Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss)	0	2,599	0	2,405
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)	0	(541)	0	(1,042)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Earnings	0	2,215	0	2,432
available-for-sale investment transfer to other equity investment	0	(2,508)	0	(2,508)
Debt Securities, Available-for-sale	0	10,236	0	10,236	0	0	11,070	11,354
Redeemable Preferred Stock [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss)	(193)	(4,615)	(139)	(5,470)
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Value	10,201	9,961	10,201	9,961	$ 10,394	$ 10,340	$ 14,576	$ 15,431
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Gain (Loss) Included in Other Comprehensive Income (Loss)	(193)	0	(139)	0
Other than temporary impairments	$ 0	$ (4,615)	$ 0	$ (5,470)

INCOME (LOSS) PER SHARE - Sched

INCOME (LOSS) PER SHARE - Schedule of Computation of Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Numerator
Net income (loss) - continuing operations	$ (37,645)	$ (92,254)	$ (78,815)	$ (95,049)
Less: Net income (loss) attributable to noncontrolling interests	2,601	2,780	6,080	6,873
Net income (loss) attributable to common stockholders - continuing operations	(40,246)	(95,034)	(84,895)	(101,922)
Income (loss) from discontinued operations, net of tax	0	0	2,162	0
Net income (loss) attributable to Groupon, Inc.	$ (40,246)	$ (95,034)	$ (82,733)	$ (101,922)
Denominator
Weighted-average common shares outstanding (in shares)	567,962,461	565,284,705	569,014,065	563,502,954
Basic and diluted net income (loss) per share:
Continuing operations (in usd per share)	$ (0.07)	$ (0.17)	$ (0.15)	$ (0.18)
Discontinued operations (in usd per share)	0	0	0.01	0
Basic and diluted net income (loss) per share (in usd per share)	$ (0.07)	$ (0.17)	$ (0.14)	$ (0.18)

INCOME (LOSS) PER SHARE - Sch_2

INCOME (LOSS) PER SHARE - Schedule of Weighted-Average Potentially Dilutive Instruments (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	131,205,796	126,810,412	126,319,996	125,384,572
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issuable upon vesting of outstanding performance share units (in shares)			16,966,170	7,706,474
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	37,031,941	32,602,563	32,060,396	30,378,335
Other stock-based compensation awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,581,255	1,615,249	1,667,000	2,413,637
Convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	46,296,300	46,296,300	46,296,300	46,296,300
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	46,296,300	46,296,300	46,296,300	46,296,300

SEGMENT INFORMATION Schedule of

SEGMENT INFORMATION Schedule of Revenue by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 532,577	$ 617,396	$ 1,110,987	$ 1,243,936
North America
Schedule of Revenue by Segment [Line Items]
Total revenue	324,660	380,264	681,825	773,520
International
Schedule of Revenue by Segment [Line Items]
Total revenue	207,917	237,132	429,162	470,416
UNITED STATES
Schedule of Revenue by Segment [Line Items]
Revenues	319,200	371,100	668,000	756,500
UNITED KINGDOM
Schedule of Revenue by Segment [Line Items]
Revenues	71,300	91,500	152,400	174,500
Product
Schedule of Revenue by Segment [Line Items]
Total revenue	254,974	321,744	547,557	646,487
Product | Goods | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	127,739	170,710	282,459	351,597
Product | Goods | International
Schedule of Revenue by Segment [Line Items]
Total revenue	127,235	151,034	265,098	294,890
Service
Schedule of Revenue by Segment [Line Items]
Total revenue	277,603	295,652	563,430	597,449
Service | Local | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	177,082	185,870	357,459	373,281
Service | Local | International
Schedule of Revenue by Segment [Line Items]
Total revenue	69,995	71,425	143,185	146,003
Service | Goods | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	3,714	3,796	6,841	8,670
Service | Goods | International
Schedule of Revenue by Segment [Line Items]
Total revenue	2,610	4,967	4,065	8,381
Service | Travel | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	16,125	19,888	35,066	39,972
Service | Travel | International
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 8,077	$ 9,706	$ 16,814	$ 21,142

SEGMENT INFORMATION Schedule _2

SEGMENT INFORMATION Schedule of Gross Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Segment Reporting Information [Line Items]
Gross profit	$ 292,132	$ 323,658	$ 598,148	$ 648,543
North America
Segment Reporting Information [Line Items]
Gross profit	198,584	219,371	408,386	439,051
International
Segment Reporting Information [Line Items]
Gross profit	93,548	104,287	189,762	209,492
Service | Local | North America
Segment Reporting Information [Line Items]
Gross profit	157,673	165,285	318,755	332,041
Service | Local | International
Segment Reporting Information [Line Items]
Gross profit	65,780	67,360	134,758	137,575
Service | Goods | North America
Segment Reporting Information [Line Items]
Gross profit	2,995	2,990	5,558	6,931
Service | Goods | International
Segment Reporting Information [Line Items]
Gross profit	2,384	4,565	3,652	7,652
Service | Travel | North America
Segment Reporting Information [Line Items]
Gross profit	12,806	16,303	28,074	32,305
Service | Travel | International
Segment Reporting Information [Line Items]
Gross profit	7,370	8,919	15,411	19,570
Product | Goods | North America
Segment Reporting Information [Line Items]
Gross profit	25,110	34,793	55,999	67,774
Product | Goods | International
Segment Reporting Information [Line Items]
Gross profit	$ 18,014	$ 23,443	$ 35,941	$ 44,695

SEGMENT INFORMATION Schedule _3

SEGMENT INFORMATION Schedule of Operating Income by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2019	Jun. 30, 2018	Jun. 30, 2019	Jun. 30, 2018
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	$ (7,139)	$ (64,245)	$ (4,944)	$ (60,860)
Stock-based compensation	26,563	16,318	42,974	35,644
Acquisition Related (Benefit) Expense, Net				700
North America
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	(372)	(68,524)	4,964	(70,384)
Stock-based compensation	24,100	15,000	38,900	32,900
International
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	(6,767)	4,279	(9,908)	9,524
Stock-based compensation	$ 2,500	1,300	$ 4,100	$ 2,700
IBM [Member]
Schedule of Operating Income (Loss) by Segment
Loss Contingency Accrual, Provision		$ 75,000

SEGMENT INFORMATION Schedule _4

SEGMENT INFORMATION Schedule of Total Assets by Segment (Details) - USD ($) $ in Thousands	Jun. 30, 2019	Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 1,439,208	$ 1,642,142
North America
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	895,928	958,412
International
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	543,280	683,730
UNITED STATES
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 870,600	940,500
IRELAND
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		$ 204,600

Uncategorized Items - a2019q210

Label	Element	Value
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	$ 4,250,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	3,320,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	2,340,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	398,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	387,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	$ 386,000