Groupon (GRPN) 10-Q 6 Aug 20 2020 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2020	Aug. 03, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
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		28,732,990
Entity Central Index Key	0001490281
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands		Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents		$ 784,688	$ 750,887
Accounts receivable, net		54,583	54,953
Prepaid expenses and other current assets		52,088	82,073
Total current assets		891,359	887,913
Property, equipment and software, net		90,331	124,950
Right-of-use assets - operating leases, net		78,057	108,390
Goodwill		211,718	325,017
Intangible assets, net		31,977	35,292
Investments		34,403	76,576
Other non-current assets		31,474	28,605
Total Assets		1,369,319	1,586,743
Current liabilities:
Short-term borrowings		200,000	0
Accounts payable		45,143	20,415
Accrued merchant and supplier payables		394,835	540,940
Accrued expenses and other current liabilities		246,925	260,192
Total current liabilities		886,903	821,547
Convertible senior notes, net		221,992	214,869
Operating lease obligations		95,192	110,294
Total other non-current liabilities		47,748	44,987
Total Liabilities		1,251,835	1,191,697
Stockholders' Equity
Common stock	[1]	4	4
Additional paid-in-capital	[1]	2,329,599	2,310,393
Treasury stock	[1]	(922,666)	(922,666)
Accumulated deficit		(1,318,594)	(1,032,876)
Accumulated other comprehensive income (loss)		29,488	39,081
Total Groupon, Inc. Stockholders' Equity		117,831	393,936
Noncontrolling interests		(347)	1,110
Total Equity		117,484	395,046
Total Liabilities and Equity		$ 1,369,319	$ 1,586,743
[1]	Prior period share information and balances have been retroactively adjusted to reflect a reverse stock split. See Note 7, Stockholders' Equity and Compensation Arrangements for additional information.

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	100,500,000	100,500,000
Common stock, shares issued (in shares)	38,977,677	38,584,854
Common stock, shares outstanding (in shares)	28,683,560	28,290,737
Treasury Stock
Treasury stock (in shares)	10,294,117	10,294,117

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Revenue:
Total revenue		$ 395,646	$ 532,577	$ 769,796	$ 1,110,987
Cost of revenue:
Total cost of revenue		258,420	240,445	431,323	512,839
Gross profit		137,226	292,132	338,473	598,148
Operating expenses:
Marketing		25,242	88,923	85,372	182,320
Selling, general and administrative		143,619	210,395	350,760	420,886
Goodwill impairment		0	0	109,486	0
Long-lived asset impairment		0	0	22,351	0
Restructuring and related charges		40,478	(47)	40,478	(114)
Total operating expenses		209,339	299,271	608,447	603,092
Income (loss) from operations		(72,113)	(7,139)	(269,974)	(4,944)
Other income (expense), net		(1,695)	(28,494)	(20,682)	(75,349)
Income (loss) from continuing operations before provision (benefit) for income taxes		(73,808)	(35,633)	(290,656)	(80,293)
Provision (benefit) for income taxes		(696)	2,012	(6,684)	(1,478)
Income (loss) from continuing operations		(73,112)	(37,645)	(283,972)	(78,815)
Income (loss) from discontinued operations, net of tax		0	0	382	2,162
Net income (loss)		(73,112)	(37,645)	(283,590)	(76,653)
Net (income) loss attributable to noncontrolling interests		995	(2,601)	(2,049)	(6,080)
Net income (loss) attributable to Groupon, Inc.		$ (72,117)	$ (40,246)	$ (285,639)	$ (82,733)
Basic and diluted net income (loss) per share:
Continuing operations (in usd per share)	[1]	$ (2.53)	$ (1.42)	$ (10.06)	$ (2.98)
Discontinued operations (in usd per share)	[1]	0	0	0.01	0.08
Basic and diluted net income (loss) per share (in usd per share)	[1]	$ (2.53)	$ (1.42)	$ (10.05)	$ (2.90)
Weighted average number of shares outstanding
Basic (in shares)	[1]	28,493,258	28,398,123	28,426,308	28,450,703
Diluted (in shares)	[1]	28,493,258	28,398,123	28,426,308	28,450,703
Comprehensive income (loss):
Net change in unrealized gain (loss) on foreign currency translation adjustments		$ (7,632)	$ (3,285)	$ (9,593)	$ (13)
Net change in unrealized gain (loss) on available-for-sale securities (net of tax effect of $0 and $(48) for the three months ended June 30, 2020 and 2019 and $0 and $(35) for the six months ended June 30, 2020 and 2019)		0	(145)	0	(104)
Other comprehensive income (loss)		(7,632)	(3,430)	(9,593)	(117)
Comprehensive income (loss)		(80,744)	(41,075)	(293,183)	(76,770)
Comprehensive (income) loss attributable to noncontrolling interest		995	(2,601)	(2,049)	(6,080)
Comprehensive income (loss) attributable to Groupon, Inc.		(79,749)	(43,676)	(295,232)	(82,850)
Service
Revenue:
Total revenue		112,377	277,603	319,405	563,430
Cost of revenue:
Total cost of revenue		16,242	28,595	43,157	57,222
Product
Revenue:
Total revenue		283,269	254,974	450,391	547,557
Cost of revenue:
Total cost of revenue		242,178	211,850	388,166	455,617
Continuing Operations
Comprehensive income (loss):
Other comprehensive income (loss)		(7,632)	(3,430)	(9,593)	(117)
Discontinued Operations, Disposed of by Sale
Comprehensive income (loss):
Other comprehensive income (loss)		$ 0	$ 0	$ 0	$ 0
[1]	All share and per share information has been retroactively adjusted to reflect a reverse stock split. See Note 7, Stockholders' Equity and Compensation Arrangements for additional information.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Statement [Abstract]
Net change in unrealized gain (loss) on available-for-sale securities, tax	$ 0	$ (48)	$ 0	$ (35)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands		Total	Cumulative Effect, Period of Adoption, Adjustment	Common Stock		Additional Paid-in Capital	[1]	Treasury Stock		Accumulated Deficit	Accumulated DeficitCumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Total Groupon, Inc. Stockholders' Equity	Total Groupon, Inc. Stockholders' EquityCumulative Effect, Period of Adoption, Adjustment	Non-controlling Interests
Beginning balance (in shares) at Dec. 31, 2018	[1]			38,046,972				(9,592,756,000)
Beginning balance at Dec. 31, 2018		$ 382,612		$ 4	[1]	$ 2,234,633		$ (877,491)	[1]	$ (1,010,499)		$ 34,602	$ 381,249		$ 1,363
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(35,695)								(42,487)		3,313	(39,174)		3,479
Exercise in stock options (in shares)	[1]			625
Exercise of stock options		8				8							8
Vesting of restricted stock units and performance share units (in shares)	[1]			208,020
Vesting of restricted stock units and performance share units		0
Shares issued under employee stock purchase plan (in shares)	[1]			35,964
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]			(79,286)
Tax withholdings related to net share settlements of stock-based compensation awards		(5,681)				(5,681)							(5,681)
Payments for repurchase of common stock (in shares)	[1]							(220,399,000)
Payments for repurchase of common stock		(15,055)						$ (15,055)	[1]				(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	[1]			38,212,295				(9,813,155,000)
Ending balance at Mar. 31, 2019		342,397		$ 4	[1]	2,248,689		$ (892,546)	[1]	(1,052,986)		37,915	341,076		1,321
Beginning balance (in shares) at Dec. 31, 2018	[1]			38,046,972				(9,592,756,000)
Beginning balance at Dec. 31, 2018		382,612		$ 4	[1]	2,234,633		$ (877,491)	[1]	(1,010,499)		34,602	381,249		1,363
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(76,770)
Ending balance (in shares) at Jun. 30, 2019	[1]			38,357,786				(10,024,562,000)
Ending balance at Jun. 30, 2019		306,140		$ 4	[1]	2,271,673		$ (907,599)	[1]	(1,093,232)		34,485	305,331		809
Beginning balance (in shares) at Mar. 31, 2019	[1]			38,212,295				(9,813,155,000)
Beginning balance at Mar. 31, 2019		342,397		$ 4	[1]	2,248,689		$ (892,546)	[1]	(1,052,986)		37,915	341,076		1,321
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(41,075)								(40,246)		(3,430)	(43,676)		2,601
Exercise in stock options (in shares)	[1]			1,500
Exercise of stock options		32				32							32
Vesting of restricted stock units and performance share units (in shares)	[1]			220,211
Vesting of restricted stock units and performance share units		0
Shares issued under employee stock purchase plan		0
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)	[1]			(76,220)
Tax withholdings related to net share settlements of stock-based compensation awards		(5,387)				(5,387)							(5,387)
Payments for repurchase of common stock (in shares)	[1]							(211,407,000)
Payments for repurchase of common stock		(15,053)						$ (15,053)	[1]				(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	[1]			38,357,786				(10,024,562,000)
Ending balance at Jun. 30, 2019		306,140		$ 4	[1]	2,271,673		$ (907,599)	[1]	(1,093,232)		34,485	305,331		809
Beginning balance (in shares) at Dec. 31, 2019	[1]			38,584,854				(10,294,117)
Beginning balance at Dec. 31, 2019		395,046	$ (79)	$ 4	[1]	2,310,393		$ (922,666)	[1]	(1,032,876)	$ (79)	39,081	393,936	$ (79)	1,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(212,439)								(213,522)		(1,961)	(215,483)		3,044
Vesting of restricted stock units and performance share units (in shares)	[1]			165,705
Vesting of restricted stock units and performance share units		0
Shares issued under employee stock purchase plan (in shares)	[1]			28,621
Shares issued under employee stock purchase plan		1,163				1,163							1,163
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)	[1]			(67,135)
Tax withholdings related to net share settlements of stock-based compensation awards		(3,684)				(3,684)							(3,684)
Stock-based compensation on equity-classified awards		15,345				15,345							15,345
Distributions to noncontrolling interest holders		(3,845)													(3,845)
Ending balance (in shares) at Mar. 31, 2020	[1]			38,712,045				(10,294,117)
Ending balance at Mar. 31, 2020		191,507		$ 4	[1]	2,323,217		$ (922,666)	[1]	(1,246,477)		37,120	191,198		309
Beginning balance (in shares) at Dec. 31, 2019	[1]			38,584,854				(10,294,117)
Beginning balance at Dec. 31, 2019		395,046	$ (79)	$ 4	[1]	2,310,393		$ (922,666)	[1]	(1,032,876)	$ (79)	39,081	393,936	$ (79)	1,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(293,183)
Ending balance (in shares) at Jun. 30, 2020	[1]			38,977,677				(10,294,117)
Ending balance at Jun. 30, 2020		117,484		$ 4	[1]	2,329,599		$ (922,666)	[1]	(1,318,594)		29,488	117,831		(347)
Beginning balance (in shares) at Mar. 31, 2020	[1]			38,712,045				(10,294,117)
Beginning balance at Mar. 31, 2020		191,507		$ 4	[1]	2,323,217		$ (922,666)	[1]	(1,246,477)		37,120	191,198		309
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)		(80,744)								(72,117)		(7,632)	(79,749)		(995)
Vesting of restricted stock units and performance share units (in shares)	[1]			430,100
Vesting of restricted stock units and performance share units		0
Shares issued under employee stock purchase plan		0
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)	[1]			(164,468)
Tax withholdings related to net share settlements of stock-based compensation awards		(4,554)				(4,554)							(4,554)
Stock-based compensation on equity-classified awards		10,936				10,936							10,936
Receipts from noncontrolling interest holders		339													339
Ending balance (in shares) at Jun. 30, 2020	[1]			38,977,677				(10,294,117)
Ending balance at Jun. 30, 2020		$ 117,484		$ 4	[1]	$ 2,329,599		$ (922,666)	[1]	$ (1,318,594)		$ 29,488	$ 117,831		$ (347)
[1]	All share information and balances have been retroactively adjusted to reflect a reverse stock split. See Note 7, Stockholders' Equity and Compensation Arrangements , for additional information.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2020	Jun. 30, 2019
Operating activities
Net income (loss)		$ (283,590)	$ (76,653)
Less: Income (loss) from discontinued operations, net of tax		382	2,162
Income (loss) from continuing operations		(283,972)	(78,815)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization of property, equipment and software		45,420	47,861
Amortization of acquired intangible assets		4,923	7,671
Impairment of goodwill		109,486	0
Impairment of long-lived assets		22,351	0
Restructuring-related impairment		13,903	0
Stock-based compensation		22,558	42,974
Impairment of investment		6,684	0
Deferred income taxes		0	360
(Gain) loss from changes in fair value of investments		1,405	68,985
Amortization of debt discount on convertible senior notes		7,123	6,431
Change in assets and liabilities, net of acquisitions and dispositions:
Accounts receivable		(418)	(5,311)
Prepaid expenses and other current assets		28,657	(4,021)
Right-of-use assets - operating leases		11,530	13,145
Accounts payable		24,655	(10,890)
Accrued merchant and supplier payables		(143,292)	(186,519)
Accrued expenses and other current liabilities		(7,450)	(44,696)
Operating lease obligations		(15,458)	(13,145)
Other, net		2,599	7,268
Net cash provided by (used in) operating activities from continuing operations		(149,296)	(148,702)
Net cash provided by (used in) operating activities from discontinued operations		0	0
Net cash provided by (used in) operating activities		(149,296)	(148,702)
Investing activities
Purchases of property and equipment and capitalized software		(24,917)	(34,161)
Proceeds from sale of investment		31,605	0
Acquisitions of intangible assets and other investing activities		(2,692)	(1,189)
Net cash provided by (used in) investing activities from continuing operations		3,996	(35,350)
Net cash provided by (used in) investing activities from discontinued operations		1,224	0
Net cash provided by (used in) investing activities		5,220	(35,350)
Financing activities
Proceeds from borrowing under revolving credit agreement		200,000	0
Payment of contingent consideration related to acquisition		(908)	0
Issuance costs for revolving credit agreement		0	(2,334)
Payments for repurchases of common stock		0	(29,569)
Taxes paid related to net share settlements of stock-based compensation awards		(7,274)	(10,231)
Proceeds from stock option exercises and employee stock purchase plan		1,163	2,038
Distributions to noncontrolling interest holders		(3,506)	(6,634)
Payments of finance lease obligations		(5,301)	(12,628)
Net cash provided by (used in) financing activities		184,174	(59,358)
Effect of exchange rate changes on cash, cash equivalents and restricted cash, including cash classified within current assets of discontinued operations		(5,724)	(1,755)
Net increase (decrease) in cash, cash equivalents and restricted cash, including cash classified within current assets of discontinued operations		34,374	(245,165)
Less: Net increase (decrease) in cash classified within current assets of discontinued operations		1,224	0
Net increase (decrease) in cash, cash equivalents and restricted cash		33,150	(245,165)
Cash, cash equivalents and restricted cash, beginning of period	[1]	752,657	844,728
Cash, cash equivalents and restricted cash, end of period	[1]	785,807	599,563
Non-cash investing and financing activities
Liability for repurchases of common stock		0	(995)
Increase (decrease) in liabilities related to purchases of property and equipment and capitalized software		573	(767)
Restricted Cash [Abstract]
Cash, cash equivalents and restricted cash	[1]	$ 752,657	$ 844,728
[1]	The following table provides a reconciliation of cash, cash equivalents and restricted cash shown above to amounts reported within the condensed consolidated balance sheets as of June 30, 2020, December 31, 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, 2019 (in thousands): June 30, 2020 December 31, 2019 June 30, 2019 December 31, 2018 Cash and cash equivalents $ 784,688 $ 750,887 $ 596,837 $ 841,021 Restricted cash included in prepaid expenses and other current assets 889 1,534 2,340 3,320 Restricted cash included in other non-current assets 230 236 386 387 Cash, cash equivalents and restricted cash $ 785,807 $ 752,657 $ 599,563 $ 844,728

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2020
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, is a global scaled two-sided marketplace that connect merchants to consumers by offering goods and services, generally at a discount. Customers access those marketplaces through our mobile applications and our websites, primarily localized groupon.com sites in many countries. Our operations are organized into two segments: North America and International. See Note 13, Segment Information . Reverse Stock Split On June 10, 2020, we effectuated a reverse stock split of our common stock at a ratio of 1-for-20. See Note 7, Stockholders' Equity and Compensation Arrangements , for additional information. As a result, the number of shares and income (loss) per share disclosed throughout this Quarterly Report on Form 10-Q have been retrospectively adjusted to reflect the reverse stock split. COVID-19 Pandemic The outbreak of the novel coronavirus ("COVID-19") in the first quarter 2020 and the preventive and protective actions that governments and our merchants and consumers have taken in response to the pandemic have resulted in significant disruption of our operations and have had an adverse impact on our financial condition, results of operations and cash flows. We rely on customers' purchases of vouchers for local experiences, including events and activities, beauty and wellness, travel and dining. The temporary closure of businesses, including restaurants and bars, event venues, and spas, resulted in a significant deterioration in our performance beginning in March 2020. The negative impact of COVID-19 on our business is expected to continue at least as long as customer and merchant behavior remains impacted by COVID-19, including the implementation of governmental measures to control the spread of the virus, including quarantines, travel restrictions, business shutdowns and restrictions on the movement of people in the United States and abroad. In light of the impact of COVID-19 on our business, we expect a net loss and negative operating cash flows for the year ending December 31, 2020. We plan to continue to actively manage and optimize our cash balances and liquidity, working capital and operating expenses, although there can be no assurances that we will be able to do so. We have taken several steps to reduce costs and preserve cash in the near-term, including, among others: reducing our workforce and furloughing staff; continuing to sell Goods on our platform instead of quickly exiting the category; reducing marketing expense by significantly shortening payback thresholds and delaying brand marketing investments; continuing to transition merchants to redemption payment terms, instead of fixed payment terms; implementing a hiring freeze; eliminating broad-based merit increases for employees; replacing cash compensation with equity compensation in 2020 for all members of our Board of Directors (the "Board"); and amending our Credit Agreement (as defined below) to, among other things, provide covenant relief through the first quarter of 2021. The future impact of COVID-19 on our business, results of operations, financial condition and liquidity is highly uncertain and will ultimately depend on future developments, including the magnitude and duration of the pandemic and the protective measures associated with reducing its spread. In the first quarter 2020, we determined the significant deterioration in our financial performance due to the disruption in our operations from COVID-19 and the sustained decrease in our stock price required us to evaluate our long-lived assets and goodwill for impairment, which resulted in the impairment of our long-lived assets and goodwill. See Note 2, Goodwill and Long-Lived Assets . Additionally, the economic impacts of COVID-19 resulted in an impairment or a reduction in the fair value of certain of our investments during the first quarter 2020. See Note 3, Investments . In April 2020, the Board approved multi-phase restructuring actions relating to our previously announced strategic shift and as part of the cost reduction measures we are implementing in response to the impact of COVID-19. We expect to incur total pre-tax charges of up to $105.0 million in connection with these multi-phase restructuring actions. See Note 9, Restructuring and Related Charges, for additional information about restructuring charges incurred during the second quarter 2020, which included employee severance and compensation benefits expenses, facilities-related costs and impairment charges and professional advisory fees. Unaudited Interim Financial Information We have prepared the accompanying condensed consolidated financial statements pursuant to the rules and regulations of the 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. 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, 2019. Principles of Consolidation The condensed consolidated financial statements include the accounts of Groupon, Inc. and its wholly-owned subsidiaries, majority-owned subsidiaries over which we exercise control and variable interest entities for which we are the primary beneficiary. All intercompany accounts and transactions have been eliminated in consolidation. Outside stockholders' interests in subsidiaries are shown on the condensed consolidated financial statements as Noncontrolling interests. Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles ("GAAP") requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Estimates in our financial statements include, but are not limited to, the following: variable consideration from unredeemed vouchers, income taxes, leases, initial valuation and subsequent impairment testing of goodwill, other intangible assets and long-lived assets, investments, receivables, customer refunds and other reserves, contingent liabilities, and the useful lives of property, equipment and software and intangible assets. Actual results could differ materially from those estimates. Adoption of New Accounting Standards We adopted the guidance in ASU 2016-13, Financial Instruments - Credit Losses (Topic 326) - Measurement of Credit Losses of Financial Instruments ("CECL") on January 1, 2020. This ASU requires entities to measure credit losses for financial assets measured at amortized cost based on expected losses over the lifetime of the asset rather than incurred losses. The adoption of ASU 2016-13 did not have a material impact on the condensed consolidated financial statements. See Note 8, Revenue Recognition, for additional information. We adopted the guidance in ASU 2017-04, Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment on January 1, 2020 . This ASU eliminates Step 2 of the goodwill impairment test and requires a goodwill impairment to be measured as the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of its goodwill. During the first quarter 2020, we determined a triggering event occurred that required us to evaluate our goodwill for impairment, and we recorded an impairment charge as a result of that assessment. See Note 2, Goodwill and Long-Lived Assets , for additional information. We adopted the guidance in ASU 2018-13, Fair Value Measurement (Topic 820) - Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement on January 1, 2020 . This ASU modifies the disclosure requirements in Topic 820, Fair Value Measurements , by removing, modifying, or adding certain disclosures. The adoption of ASU 2018-13 did not have a material impact on the condensed consolidated financial statements.

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND LONG-LIVED ASSETS	GOODWILL AND LONG-LIVED ASSETS In accordance with ASC Topic 350, Intangibles — Goodwill and Other, we evaluate goodwill for impairment annually on October 1 or more frequently when an event occurs or circumstances change that indicates the carrying value may not be recoverable. We also review our long-lived assets, such as property, equipment and software, right-of-use assets and intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. During the first quarter 2020, we determined the significant deterioration in our financial performance due to the disruption in our operations from COVID-19 and the sustained decrease in our stock price required us to evaluate our goodwill and long-lived assets for impairment. During the second quarter 2020, we determined that the actions taken under our restructuring plan changed how we used certain long-lived assets such that the carrying amount of those long-lived assets may not be recoverable, which required us to evaluate those long-lived assets for impairment. Future events and changing market conditions due to the impact of COVID-19 may require us to re-evaluate the estimates used in our fair value measurements, which could result in additional impairment of long-lived assets or goodwill in future periods that may have a material effect on our operating results. Goodwill In order to evaluate goodwill for impairment in the first quarter 2020, we compared the fair values of our three reporting units (North America, EMEA and Asia Pacific) to their carrying values. In determining fair values for our reporting units, we used the discounted cash flow method and the market multiple valuation approach that use Level 3 inputs. The significant estimates used in the discounted cash flow models are the risk-adjusted discount rates; forecasted revenue, cost of revenue and operating expenses; forecasted capital expenditures and working capital needs; weighted average cost of capital; rates of long-term growth; and income tax rates. These estimates considered the recent deterioration in financial performance of the reporting units as well as the anticipated rate of recovery, and implied risk premiums based on the market prices of our equity and debt as of the assessment date. The significant estimates used in the market multiple valuation approach include identifying business factors such as size, growth, profitability, risk and return on investment and assessing comparable revenue and earnings multiples. As a result of the interim quantitative assessment of goodwill in the first quarter 2020, we identified a partial impairment of goodwill in our EMEA reporting unit within the International segment and recognized goodwill impairment of $109.5 million. We did not recognize any goodwill impairment in our North America or Asia Pacific reporting units during the three months ended March 31, 2020. We determined that we did not have a triggering event that required us to evaluate goodwill for impairment during the second quarter 2020, and therefore did not recognize goodwill impairment for any of our reporting units during the three months ended June 30, 2020. As of June 30, 2020, the EMEA reporting unit had a negative carrying value and remaining goodwill of $26.6 million. The following table summarizes goodwill activity by segment for the six months ended June 30, 2020 (in thousands): North America International Consolidated Balance as of December 31, 2019 $ 178,685 $ 146,332 $ 325,017 Impairment loss — (109,486) (109,486) Foreign currency translation — (3,813) (3,813) Balance as of June 30, 2020 $ 178,685 $ 33,033 $ 211,718 Long-Lived Assets Following our review of long-lived assets for impairment in the first quarter 2020, we recognized long-lived asset impairment of $22.4 million within our International segment related to our EMEA operations. During the second quarter 2020, we recognized long-lived asset impairment of $13.5 million and $0.4 million within our North America and International segments for certain asset groups due to actions taken under our restructuring plan. See Note 9, Restructuring and Related Charges , for more information. The assets that we deemed impaired were written down to fair value based on the discounted cash flow method that uses Level 3 inputs. The significant estimates used in the discounted cash flow models are the risk-adjusted discount rates; forecasted revenue, cost of revenue and operating expenses; forecasted capital expenditures and working capital needs; weighted average cost of capital; rates of long-term growth; and income tax rates. Impairment charges are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2020 (in thousands): Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Long-lived asset impairment $ — $ 22,351 Restructuring and related charges 13,903 13,903 Total impairment $ 13,903 $ 36,254 The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type as of June 30, 2020 (in thousands): Long-Lived Asset Category Impairment Property, equipment and software, net Warehouse equipment $ — Furniture and fixtures 413 Leasehold improvements (1) 7,558 Office equipment 198 Purchased software 14 Computer hardware 2,842 Right-of-use assets - finance leases, net 1,318 Capitalized software 304 Internally-developed software 2,988 Total Property, equipment and software, net $ 15,635 Right-of-use assets - operating leases, net (2) 19,645 Intangible assets, net 103 Other non-current assets 871 Total long-lived assets $ 36,254 (1) Includes long-lived asset impairment of $4.8 million presented within Restructuring and related charges during the three and six months ended June 30, 2020. See Note 9, Restructuring and Related Charges , for more information . (2) Includes right-of-use asset impairment of $9.2 million during the three and six months ended June 30, 2020. See Note 9, Restructuring and Related Charges , for more information . The following table summarizes intangible assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Intangible Asset Category Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Customer relationships $ 16,200 $ 16,200 $ — $ 16,200 $ 16,200 $ — Merchant relationships 20,857 9,443 11,414 22,193 8,268 13,925 Trade names 9,387 7,604 1,783 9,558 7,369 2,189 Developed technology 2,297 1,729 568 3,651 2,685 966 Patents 24,965 19,243 5,722 23,021 18,167 4,854 Other intangible assets 26,708 14,218 12,490 26,115 12,757 13,358 Total $ 100,414 $ 68,437 $ 31,977 $ 100,738 $ 65,446 $ 35,292 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 $2.4 million and $3.8 million for the three months ended June 30, 2020 and 2019 and $4.9 million and $7.7 million for the six months ended June 30, 2020 and 2019. As of June 30, 2020, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2020 $ 4,628 2021 7,852 2022 7,256 2023 6,120 2024 2,620 Thereafter 3,501 Total $ 31,977

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2020
Schedule of Equity Method Investments [Abstract]
INVESTMENTS	INVESTMENTS The following table summarizes investments as of June 30, 2020 and December 31, 2019 (dollars in thousands): June 30, 2020 Percent Ownership of Voting Stock December 31, 2019 Percent Ownership of Voting Stock Available-for-sale securities - redeemable preferred shares $ — 19% to 25% $ — 19% to 25% Fair value option investments — 10% to 19% 1,405 10% to 19% Other equity investments 34,403 1% to 19% 75,171 1% to 19% Total investments $ 34,403 $ 76,576 Fair Value Option Investments In connection with the dispositions of controlling stakes in TMON Inc. ("TMON"), an entity based in the Republic of Korea and Groupon India in prior periods, we obtained minority investments in Monster Holdings LP ("Monster LP") and in Nearbuy Pte Ltd. ("Nearbuy"). 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, as well as 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. 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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Monster LP $ — $ (27,949) $ — $ (69,408) Nearbuy — 372 (1,405) 423 Total $ — $ (27,577) $ (1,405) $ (68,985) During the first quarter 2020, we recognized a $1.4 million loss from changes in the fair value of our investment in Nearbuy due to revised cash flow projections and an increase in the discount rate applied to those forecasts, which increased to 30% as of March 31, 2020, as compared with 20% as of December 31, 2019. The revisions to the financial projections and the increase in the discount rate applied as of March 31, 2020 were due to the deterioration in the financial condition of Nearbuy as a result of COVID-19, which resulted in underperformance as compared with prior projections and an increase to financial projection risk. 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. We determined that the fair value of our investment in Monster LP and Nearbuy was $0.0 million and $0.0 million as of June 30, 2020 and $0.0 million and $1.4 million as of December 31, 2019. Other Equity Investments Other equity investments represent equity investments without readily determinable fair values recorded at cost adjusted for observable price changes and impairments. During the first quarter 2020, we sold 50% of our shares in an other equity investment for total cash consideration of $34.0 million, which approximated cost adjusted for observable price changes as of December 31, 2019. In addition, we recorded a $6.7 million impairment during the first quarter 2020 to an other equity method investment as a result of revised cash flow projections and a deterioration in financial condition due to COVID-19.

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Interest income $ 1,430 $ 1,915 $ 3,986 $ 3,851 Interest expense (8,009) (5,442) (14,967) (11,133) Changes in fair value of investments — (27,577) (1,405) (68,985) Foreign currency gains (losses), net 4,884 2,610 (1,612) 918 Impairment of investment — — (6,684) — Other income (expense), net $ (1,695) $ (28,494) $ (20,682) $ (75,349) The following table summarizes prepaid expenses and other current assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Merchandise inventories $ 9,101 $ 25,426 Prepaid expenses 18,497 27,077 Income taxes receivable 11,345 4,791 Other 13,145 24,779 Total prepaid expenses and other current assets $ 52,088 $ 82,073 The following table summarizes other non-current assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Deferred income tax $ 4,728 $ 4,829 Debt issue costs, net 1,910 2,156 Deferred commissions expense 6,079 10,133 Deferred cloud implementation costs 14,301 7,372 Other 4,456 4,115 Total other non-current assets $ 31,474 $ 28,605 The following table summarizes accrued merchant and supplier payables as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Accrued merchant payables $ 259,447 $ 366,573 Accrued supplier payables (1) 135,388 174,367 Total accrued merchant and supplier payables $ 394,835 $ 540,940 (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, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Refund reserve $ 22,297 $ 22,002 Compensation and benefits 41,550 49,009 Accrued marketing 7,844 41,110 Restructuring-related liabilities 10,938 — Customer credits 43,811 13,764 Income taxes payable 1,382 5,044 Deferred revenue 17,641 17,951 Operating and finance lease obligations 42,443 40,768 Deferred cloud computing contract incentive 3,000 — Other 56,019 70,544 Total accrued expenses and other current liabilities $ 246,925 $ 260,192 The following table summarizes other non-current liabilities as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Contingent income tax liabilities $ 27,736 $ 30,121 Finance lease obligations 1,953 5,831 Restructuring-related liabilities 558 — Deferred income taxes 3,686 3,903 Deferred cloud computing contract incentive 5,750 — Other 8,065 5,132 Total other non-current liabilities $ 47,748 $ 44,987

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	6 Months Ended
	Jun. 30, 2020
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 9.25926 shares of common stock, which is equivalent to an initial conversion price of $108.00 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 $18.12 as of June 30, 2020, 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, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Liability component: Principal amount $ 250,000 $ 250,000 Less: debt discount (28,008) (35,131) Net carrying amount of liability component $ 221,992 $ 214,869 Net carrying amount of equity component $ 67,014 $ 67,014 The estimated fair value of the Notes as of June 30, 2020 and December 31, 2019 was $242.4 million and $262.7 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, 2020, the remaining term of the Notes is approximately 1 years and 9 months. During the three and six months ended June 30, 2020 and 2019, we recognized interest costs on the Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Contractual interest (3.25% of the principal amount per annum) $ 2,032 $ 2,032 $ 4,064 $ 4,064 Amortization of debt discount 3,607 3,256 7,123 6,431 Total $ 5,639 $ 5,288 $ 11,187 $ 10,495 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 2.3 million shares of our common stock at an initial strike price of $108.00 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 2.3 million shares of our common stock at a strike price of $170.00 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, 2020 and December 31, 2019. 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 $108.00 to $170.00 per share. Revolving Credit Agreement In May 2019, we entered into a second amended and restated senior secured revolving credit agreement (the "Credit Agreement") which provided for aggregate principal borrowings of up to $400.0 million (prior to the Amendment described below) and matures in May 2024. We deferred debt issuance costs of $2.4 million related to the Credit Agreement. Those deferred costs are included within Other non-current assets on the condensed consolidated balance sheet as of June 30, 2020 and will be amortized to interest expense over the term of the agreement. On July 17, 2020, we entered into an amendment to the Credit Agreement (the "Amendment" and the Credit Agreement as amended, the "Amended Credit Agreement") in order to provide us with operational flexibility and covenant relief through the end of the first quarter of 2021 (the "Suspension Period") in light of the ongoing impacts of COVID-19 on our business. In addition to the covenant relief described below, the Amendment permanently reduces borrowing capacity under our senior secured revolving credit facility from $400.0 million to $225.0 million. Pursuant to the Amendment, during the Suspension Period, the Company will be exempt from certain covenant restrictions under the Credit Agreement, namely the requirements in the Credit Agreement to maintain a maximum funded indebtedness to EBITDA ratio, a maximum senior secured indebtedness to EBITDA ratio, a minimum fixed charge coverage ratio, unrestricted cash of not less than $250.0 million and a minimum liquidity balance (including any undrawn amounts under the credit facility) of at least 70% of our accrued merchant and supplier payables balance (collectively, the "Existing Financial Covenants"). Additionally, the Amendment provides that, during the Suspension Period, we will be required to maintain specified minimum quarterly EBITDA levels and to maintain a monthly minimum liquidity balance (including any undrawn amounts under the credit facility) of at least 100% of our accrued merchant and supplier payables balance for such month plus $50.0 million. Following the Suspension Period, we will be subject to the Existing Financial Covenants. In addition, under the Amended Credit Agreement, we are subject to various covenants, including customary restrictive covenants that limit our ability to, among other things: incur additional indebtedness; make dividend and other restricted payments, including limiting the amount of our 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 related parties and other affiliates. The Amendment further restricts certain of these negative covenants during the Suspension Period, including our ability to make share repurchases, acquisitions, investments and to incur additional indebtedness and liens. Non-compliance with the covenants under the Amended Credit Agreement may result in termination of the commitments thereunder and any then outstanding borrowings may be declared due and payable immediately. We have the right to terminate the Amended Credit Agreement or reduce the available commitments at any time. The Amendment also increases interest rates through the end of the first quarter of 2021, raising the alternative base rate and Canadian prime spreads to 1.50%, the fixed rate spreads to 2.50% and the commitment fee to 0.4% on the daily amount of the unused commitments under the Amended Credit Agreement. Following the Suspension Period, the applicable spread and commitment fee will revert to the levels previously set in the Credit Agreement, which provides for (a) interest at a rate per annum equal to (i) an adjusted LIBO rate or (ii) 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% and (b) commitment fees ranging from 0.25% to 0.35% on the daily amount of unused commitments. The Amended 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 $225.0 million. The Amended 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 and foreign subsidiaries are guarantors under the Amended Credit Agreement. We had $200.0 million of borrowings and $19.2 million of outstanding letters of credit under the Credit Agreement as of June 30, 2020. We had $18.1 million of outstanding letters of credit under the Credit Agreement as of December 31, 2019. We did not repay any outstanding borrowings under the Credit Agreement in connection with the Amendment. See Item 2. Management's Discussion of Financial Condition and Results of Operations - Liquidity and Capital Resources , for additional information.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Our contractual obligations and commitments and future operating income under our operating subleases as of June 30, 2020 and through the date of this report, did not materially change from the amounts set forth in our 2019 Annual Report on Form 10-K, except as disclosed below. Purchase Obligations During the six months ended June 30, 2020 and through the date of this report, we entered into non-cancellable arrangements for cloud computing services and software. Future payments under these new contractual obligations are as follows (in thousands): 2020 $ 4,382 2021 14,061 2022 15,189 2023 (1) 21,377 Total $ 55,009 (1) Includes $8.0 million in cloud computing arrangement costs for which the timing of settlement is based on usage. We expect to incur those costs over the three-year contract period ending in 2023. 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, stockholder claims relating to U.S. securities law, consumer class actions and suits alleging, among other things, violations of state consumer protection or privacy laws. On April 28, 2020, a plaintiff filed a securities fraud class action complaint in the United States District Court for the Northern District of Illinois covering the time period November 4, 2019 through February 18, 2020. The plaintiff alleges that Groupon and certain of its officers made materially false and/or misleading statements or omissions regarding its business, operations and prospects, specifically as it relates to reiterating its full year guidance on November 4, 2019. We intend to vigorously defend against these allegations, which we believe to be without merit. 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 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 2020, we decreased our indemnification liabilities due to the expiration of certain indemnification obligations. The resulting benefit of $0.4 million is recorded within Income (loss) from discontinued operations on the condensed consolidated statement of operations for the six months ended June 30, 2020. Our remaining indemnification liabilities were $2.8 million as of June 30, 2020. 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, 2020 is approximately $11.7 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 our operating results, financial position or cash flows.

STOCKHOLDERS' EQUITY AND COMPEN

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Reverse Stock Split On June 9, 2020, our stockholders approved amendments to our Restated Certificate of Incorporation to effect a reverse stock split of our shares of common stock, and our Board approved a final reverse stock split ratio of 1-for-20 and a corresponding reduction in the number of authorized shares of our common stock. The reverse stock split became effective on June 10, 2020. On the effective date, every 20 shares of issued and outstanding common stock were combined and converted into one issued and outstanding share of common stock. The number of authorized shares of Common Stock was reduced proportionately. Fractional shares were cancelled and stockholders received cash in lieu thereof and the par value per share of common stock remains unchanged. A proportionate adjustment was also made to the maximum number of shares of common stock issuable under the Groupon, Inc. Stock Plans (the "Plans"), and the Groupon, Inc. 2012 Employee Stock Purchase Plan, as amended ("ESPP"). As a result, the number of shares and income (loss) per share disclosed throughout this Quarterly Report on Form 10-Q have been retrospectively adjusted to reflect the reverse stock split. Common Stock Pursuant to our restated certificate of incorporation, as of June 30, 2020, the Board had the authority to issue up to a total of 100,500,000 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, 2020, we did not purchase any shares under the program. As of June 30, 2020, up to $245.0 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 Amended Credit Agreement, share price and other factors, and the share repurchase program may be terminated at any time. Groupon, Inc. Stock Plans The Plans are administered by the Compensation Committee of the Board (the "Compensation Committee"). As of June 30, 2020, 3,399,506 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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of revenue $ 81 $ 380 $ 340 $ 758 Marketing (33) 1,490 841 2,915 Selling, general and administrative 8,495 24,693 21,377 39,301 Restructuring and related charges 1,424 — 1,424 — Total stock-based compensation expense $ 9,967 $ 26,563 $ 23,982 $ 42,974 We capitalized $1.2 million and $2.2 million of stock-based compensation for the three months ended June 30, 2020 and 2019, and $2.3 million and $3.5 million for the six months ended June 30, 2020 and 2019 in connection with internally-developed software and cloud computing arrangements. Employee Stock Purchase Plan The ESPP authorizes us to grant up to 1,000,000 shares of common stock under that plan as of June 30, 2020. For the six months ended June 30, 2020 and 2019, 28,621 and 35,964 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 The table below summarizes restricted stock unit activity under the Plans for the six months ended June 30, 2020: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2019 1,527,014 $ 74.80 Granted 1,046,656 30.69 Vested (493,114) 79.81 Forfeited (566,981) 70.90 Unvested at June 30, 2020 1,513,575 43.95 As of June 30, 2020, $55.2 million of unrecognized compensation costs related to unvested restricted stock units are expected to be recognized over a remaining weighted-average period of 1.29 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 subject to a market condition ("Market-based Performance Share Units"). The Market-based Performance Share Units will vest if our average daily closing stock price is equal to or greater than $120.00 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). 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 recognized 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%. We did not recognize any compensation costs related to our Market-based Performance Share Units during the three months ended June 30, 2020 as the derived service period ended during the first quarter 2020, at which time these awards were fully expensed. Our Performance Share Units and Market-based Performance Share Units are subject to 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, 2020: 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, 2019 203,853 $ 79.76 341,002 $ 60.60 Granted — — — — Vested (102,692) 80.77 — — Forfeited (64,862) 79.92 — — Unvested at June 30, 2020 36,299 79.10 341,002 60.60 Maximum shares issuable upon vesting at June 30, 2020 36,299 341,002 As of June 30, 2020, $1.3 million of unrecognized compensation costs related to unvested Performance Share Units are expected to be recognized over a remaining weighted-average period of 1.60 years. We have recognized all compensation costs related to our unvested Market-Based Performance Share Units. For the six months ended June 30, 2020 we recognized $0.6 million of stock-based compensation expense for Performance Share Units for which the service inception date occurred in the first quarter of 2020 and preceded the grant date, as the awards' performance targets were not yet defined due to the impact of COVID-19. The unrecognized compensation costs related to those performance share units was $1.4 million to be recognized over a remaining weighted-average period of 1.58 years.

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019. 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 $17.6 million and $18.0 million as of June 30, 2020 and December 31, 2019. The amount of revenue recognized for the six months ended June 30, 2020 that was included in the deferred revenue balance at the beginning of the period was $17.8 million. Customer Credits The following table summarizes the activity in the liability for customer credits for the six months ended June 30, 2020 (in thousands): Customer Credits Balance as of December 31, 2019 $ 13,764 Credits issued 98,768 Credits redeemed (1) (59,583) Breakage revenue recognized (9,183) Foreign currency translation 45 Balance as of June 30, 2020 $ 43,811 (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 primarily 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. Deferred contract acquisition costs are presented within the following line items of the condensed consolidated balance sheets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Prepaid expenses and other current assets $ 1,847 $ 2,501 Other non-current assets 6,079 10,133 The amortization of deferred contract acquisition costs is classified within Selling, general and administrative expense in the condensed consolidated statements of operations. We amortized $4.0 million and $5.1 million of deferred contract acquisition costs during the three months ended June 30, 2020 and 2019, and $8.7 million and $10.5 million for the six months ended June 30, 2020 and 2019. We did not recognize any impairments in relation to the deferred contract acquisition costs during the three and six months ended June 30, 2020 and 2019. Allowance for Expected Credit Losses on Accounts Receivable We establish an allowance for expected credit losses on accounts receivables based on identifying the following customer risk characteristics: size, type of customer, and payment terms offered in the normal course of business. Receivables with similar risk characteristics are grouped into pools. For each pool, we consider the historical credit loss experience, current economic conditions, bankruptcy filings, published or estimated credit default rates, age of the receivable and any recoveries in assessing the lifetime expected credit losses. The following table summarizes the activity in the allowance for expected credit losses on accounts receivables for the six months ended June 30, 2020 (in thousands): Allowance for Expected Credit Losses Balance as of January 1, 2020 $ 3,693 Change in Provision 6,869 Write-offs (1,247) Foreign currency translation 147 Balance as of June 30, 2020 $ 9,462 Variable Consideration for Unredeemed Vouchers

RESTRUCTURING AND RELATED CHARG

RESTRUCTURING AND RELATED CHARGES	6 Months Ended
	Jun. 30, 2020
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND RELATED CHARGES	RESTRUCTURING AND RELATED CHARGES In April 2020, the Board approved a multi-phase restructuring plan related to our previously announced strategic shift and as part of the cost cutting measures implemented in response to the impact of COVID-19 on our business. We expect to incur total pretax charges of up to $105.0 million in connection with these restructuring actions through the end of 2021. The first phase of the restructuring actions includes an overall reduction of approximately 1,300 positions globally and the exit or discontinuation of the use of certain leases and other assets by the end of 2020. The majority of the first phase of headcount reductions and impairments of our right-of-use and other long-lived assets occurred during the second quarter 2020. In August 2020, we intend to initiate the second phase of our restructuring plan, which will include additional workforce reductions and a rationalization of our country footprint. We expect to incur pretax charges of $30.0 million to $38.0 million in connection with the second phase of our restructuring plan, primarily in our International segment. The majority of these charges are expected to be paid in cash and primarily relate to employee severance and compensation benefits expenses, facilities-related costs and impairment charges and professional advisory fees. We will continue to evaluate our cost structure, including additional workforce reductions, as part of the second phase of our restructuring plan. Costs incurred related to the restructuring plan are classified as Restructuring and related charges on the condensed consolidated statements of operations. The following table summarizes costs incurred by segment related to the restructuring plans for both the three and six months ended June 30, 2020 (in thousands): Three and Six Months Ended June 30, 2020 Employee Severance and Benefit Costs (1) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 16,059 $ 8 $ 4,720 $ 9,311 $ 30,098 International 8,641 741 32 966 10,380 Consolidated $ 24,700 $ 749 $ 4,752 $ 10,277 $ 40,478 (1) The employee severance and benefits costs for both the three and six months ended June 30, 2020 are related to the termination of approximately 700 employees and planned termination of 600 additional employees for which legally-required severance and benefit costs have been recognized as of June 30, 2020. Additional severance and benefits costs related to the remaining 600 employees may be incurred in future periods. Substantially all of the remaining cash payments for the costs accrued as of June 30, 2020 are expected to be disbursed by the end of 2020. As a part of our restructuring plan, we vacated several of our leased facilities, and many of those facilities are being actively marketed for sublease or we are in negotiations with the landlord to potentially terminate or modify those leases. We recognized $13.9 million in restructuring charges related to the impairment of right-of-use assets and leasehold improvements related to those leases as we reduced the carrying value of the those assets to their respective fair value. See Note 2, Goodwill and Long-Lived Assets for more information. Rent expense, including amortization of the right-of-use asset and accretion of the operating lease liability, sublease income and other variable lease costs related to these leases are presented within Restructuring and related charges in the condensed consolidated statements of operations. The following table summarizes restructuring liability activity for the six months ended June 30, 2020 (in thousands): Employee Severance and Benefit Costs Legal and Advisory Costs Total Balance as of December 31, 2019 (1) $ 699 $ — $ 699 Charges payable in cash (2) 23,276 749 24,025 Cash payments (13,404) — (13,404) Foreign currency translation 190 (14) 176 Balance as of June 30, 2020 $ 10,761 $ 735 $ 11,496 (1) Amounts included in the beginning balance are related to prior restructuring plans and the liabilities under those plans have been substantially settled. (2) Excludes stock-based compensation of $1.4 million related to accelerated vesting of stock-based compensation awards for certain employees terminated as a result of our restructuring activities during the six months ended June 30, 2020.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2020
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. Provision (benefit) for income taxes and income (loss) from continuing operations before provision (benefit) for income taxes for the three and six months ended June 30, 2020 and 2019 was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Provision (benefit) for income taxes $ (696) $ 2,012 $ (6,684) $ (1,478) Income (loss) from continuing operations before provision (benefit) for income taxes (73,808) (35,633) (290,656) (80,293) Our U.S. Federal income tax rate is 21%. The primary factors impacting the effective tax rate for the three and six months ended June 30, 2020 and 2019 were the pretax losses incurred in jurisdictions that have valuation allowances against their net deferred tax assets. The six months ended June 30, 2020 and 2019 were impacted by the reversals of reserves for uncertain tax positions due to the closure of tax audits. The six months ended June 30, 2020 were also impacted by the carryback of federal net operating losses due to the income tax relief provided by the Coronavirus Aid, Relief, and Economic Security ("CARES") Act. 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. 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 $113.7 million, inclusive of estimated incremental interest from the original assessment. 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 $21.2 million in unrecognized tax benefits may occur within the 12 months following June 30, 2020 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, 2020 and December 31, 2019 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.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2020
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: Cash and cash equivalents. Cash equivalents primarily consist of AAA-rated money market funds. We classified cash equivalents as Level 1 due to the short-term nature of these instruments and measured the fair value based on quoted prices in active markets for identical assets. Fair value option investments and available-for-sale securities. We use the discounted cash flow method, which is an income approach, to estimate the fair value of the investees. 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. We also have investments in redeemable preferred shares. 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, 2020 and December 31, 2019 (in thousands): Fair Value Measurement at Reporting Date Using June 30, 2020 Quoted Prices in Active Markets for Significant Other Significant Assets: Cash equivalents $ 120,066 $ 120,066 $ — $ — Fair value option investments — — — — Liabilities: Contingent consideration 278 — — 278 Fair Value Measurement at Reporting Date Using December 31, 2019 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 1,405 $ — $ — $ 1,405 Liabilities: Contingent consideration 1,298 — — 1,298 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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Assets Fair value option investments: Beginning Balance $ — $ 32,494 $ 1,405 $ 73,902 Total gains (losses) included in earnings — (27,577) (1,405) (68,985) Ending Balance $ — $ 4,917 $ — $ 4,917 Unrealized gains (losses) still held (1) $ — $ (27,577) $ (1,405) $ (68,985) Available-for-sale securities - Redeemable preferred shares: Beginning Balance $ — $ 10,394 $ — $ 10,340 Total gains (losses) included in other comprehensive income (loss) — (193) — (139) Ending Balance $ — $ 10,201 $ — $ 10,201 Unrealized gains (losses) still held (1) $ — $ (193) $ — $ (139) Liabilities Contingent Consideration: Beginning Balance $ 1,219 $ 1,586 $ 1,298 1,529 Settlements of contingent consideration liabilities (908) (312) (908) (312) Total losses (gains) included in earnings 2 5 6 27 Foreign currency translation (35) (40) (118) (5) Ending Balance $ 278 $ 1,239 $ 278 1,239 Unrealized gains (losses) still held (1) $ 2 $ 5 $ 6 27 (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. 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 or increased due to an observable price change in an orderly transaction. We recognized $109.5 million in non-cash impairment charges related to goodwill and $36.3 million in non-cash impairment charges related to long-lived assets during the six months ended June 30, 2020, of which $13.9 million is included in Restructuring and related charges on our condensed consolidated statement of operations. See Note 2, Goodwill and Long-Lived Assets , and Note 9, Restructuring and Related Charges , for additional information. We recognized $6.7 million in impairment charges related to an other equity method investment during the six months ended June 30, 2020. See Note 3, Investments , for additional information. We did not record any other significant nonrecurring fair value measurements after initial recognition for the three and six months ended June 30, 2020 and 2019. Estimated Fair Value of Financial Assets and Liabilities Not Measured at Fair Value

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE	6 Months Ended
	Jun. 30, 2020
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, performance bonus awards, ESPP shares, warrants and convertible senior notes. If dilutive, those potentially dilutive securities are reflected in diluted net income (loss) per share using 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, 2020 and 2019 (in thousands, except share amounts and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Basic and diluted net income (loss) per share: Numerator Net income (loss) - continuing operations $ (73,112) $ (37,645) (283,972) (78,815) Less: Net income (loss) attributable to noncontrolling interests (995) 2,601 2,049 6,080 Net income (loss) attributable to common stockholders - continuing operations (72,117) (40,246) (286,021) (84,895) Net income (loss) attributable to common stockholders - discontinued operations — — 382 2,162 Net income (loss) attributable to common stockholders $ (72,117) $ (40,246) (285,639) (82,733) Denominator Weighted-average common shares outstanding 28,493,258 28,398,123 28,426,308 28,450,703 Basic and diluted net income (loss) per share: Continuing operations $ (2.53) $ (1.42) $ (10.06) $ (2.98) Discontinued operations — — 0.01 0.08 Basic and diluted net income (loss) per share $ (2.53) $ (1.42) $ (10.05) $ (2.90) 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, 2020 2019 2020 2019 Restricted stock units 1,431,857 1,851,597 1,509,472 1,603,019 Other stock-based compensation awards 118,603 79,062 221,284 83,350 Convertible senior notes 2,314,815 2,314,815 2,314,815 2,314,815 Warrants 2,314,815 2,314,815 2,314,815 2,314,815 Total 6,180,090 6,560,289 6,360,386 6,315,999

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 North America Service revenue: Local $ 81,724 $ 177,082 $ 224,384 $ 357,459 Goods 5,869 3,714 9,614 6,841 Travel 2,525 16,125 8,974 35,066 Total service revenue 90,118 196,921 242,972 399,366 Product revenue - Goods 143,239 127,739 225,514 282,459 Total North America revenue (1) 233,357 324,660 468,486 681,825 International Service revenue: Local 18,025 69,995 66,693 143,185 Goods 3,279 2,610 5,512 4,065 Travel 955 8,077 4,228 16,814 Total service revenue 22,259 80,682 76,433 164,064 Product revenue - Goods 140,030 127,235 224,877 265,098 Total International revenue (1) $ 162,289 $ 207,917 $ 301,310 $ 429,162 (1) North America includes revenue from the United States of $232.2 million and $319.2 million for the three months ended June 30, 2020 and 2019, and $463.1 million and $668.0 million for the six months ended June 30, 2020 and 2019. International includes revenue from the United Kingdom of $58.7 million and $71.3 million for the three months ended June 30, 2020 and 2019, and $108.2 million and $152.4 million for the six months ended June 30, 2020 and 2019. There were no other individual countries that represented more than 10% of consolidated total revenue for the three and six months ended June 30, 2020 and 2019 . 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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 North America Service gross profit: Local $ 71,638 $ 157,673 $ 195,497 $ 318,755 Goods 4,403 2,995 7,411 5,558 Travel 1,890 12,806 5,852 28,074 Total service gross profit 77,931 173,474 208,760 352,387 Product gross profit - Goods 23,761 25,110 36,703 55,999 Total North America gross profit 101,692 198,584 245,463 408,386 International Service gross profit: Local 14,843 65,780 59,367 134,758 Goods 2,557 2,384 4,573 3,652 Travel 804 7,370 3,548 15,411 Total service gross profit 18,204 75,534 67,488 153,821 Product gross profit - Goods 17,330 18,014 25,522 35,941 Total International gross profit $ 35,534 $ 93,548 $ 93,010 $ 189,762 The following table summarizes income (loss) from operations by reportable segment for the three and six months ended June 30, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Income (loss) from operations (1) : North America $ (44,018) $ (372) $ (75,179) $ 4,964 International (28,095) (6,767) (194,795) (9,908) Total income (loss) from operations $ (72,113) $ (7,139) $ (269,974) $ (4,944) (1) Includes goodwill and long-lived asset impairments and restructuring charges (credits). See Note 2, Goodwill and Long-Lived Assets , for impairments by segment. See Note 9, Restructuring and Related Charges , for restructuring charges by segment. The following table summarizes total assets by reportable segment as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Total assets: North America (1) $ 1,061,939 $ 1,045,500 International (1) 307,380 541,243 Consolidated total assets $ 1,369,319 $ 1,586,743

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On July 17, 2020, we entered into the Amendment to the Credit Agreement. See Note 5, Financing Arrangements , for additional information. In early August 2020, we intend to initiate the second phase of our restructuring plan, which includes additional workforce reductions and a rationalization of our country footprint. See Note 9, Restructuring and Related Charges , for additional information.

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Policies (Policies)	6 Months Ended
	Jun. 30, 2020
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 wholly-owned subsidiaries, majority-owned subsidiaries over which we exercise control and variable interest entities for which we are the primary beneficiary. All intercompany accounts and transactions have been eliminated in consolidation. Outside stockholders' interests in subsidiaries are shown on the condensed consolidated financial statements as Noncontrolling interests.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles ("GAAP") requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and accompanying notes. Estimates in our financial statements include, but are not limited to, the following: variable consideration from unredeemed vouchers, income taxes, leases, initial valuation and subsequent impairment testing of goodwill, other intangible assets and long-lived assets, investments, receivables, customer refunds and other reserves, contingent liabilities, and the useful lives of property, equipment and software and intangible assets. Actual results could differ materially from those estimates.
Adoption of New Accounting Standards	Adoption of New Accounting Standards We adopted the guidance in ASU 2016-13, Financial Instruments - Credit Losses (Topic 326) - Measurement of Credit Losses of Financial Instruments ("CECL") on January 1, 2020. This ASU requires entities to measure credit losses for financial assets measured at amortized cost based on expected losses over the lifetime of the asset rather than incurred losses. The adoption of ASU 2016-13 did not have a material impact on the condensed consolidated financial statements. See Note 8, Revenue Recognition, for additional information. We adopted the guidance in ASU 2017-04, Intangibles - Goodwill and Other (Topic 350) - Simplifying the Test for Goodwill Impairment on January 1, 2020 . This ASU eliminates Step 2 of the goodwill impairment test and requires a goodwill impairment to be measured as the amount by which a reporting unit's carrying amount exceeds its fair value, not to exceed the carrying amount of its goodwill. During the first quarter 2020, we determined a triggering event occurred that required us to evaluate our goodwill for impairment, and we recorded an impairment charge as a result of that assessment. See Note 2, Goodwill and Long-Lived Assets , for additional information. We adopted the guidance in ASU 2018-13, Fair Value Measurement (Topic 820) - Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement on January 1, 2020 . This ASU modifies the disclosure requirements in Topic 820, Fair Value Measurements , by removing, modifying, or adding certain disclosures. The adoption of ASU 2018-13 did not have a material impact on the condensed consolidated financial statements.

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS (Tables)	6 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes goodwill activity by segment for the six months ended June 30, 2020 (in thousands): North America International Consolidated Balance as of December 31, 2019 $ 178,685 $ 146,332 $ 325,017 Impairment loss — (109,486) (109,486) Foreign currency translation — (3,813) (3,813) Balance as of June 30, 2020 $ 178,685 $ 33,033 $ 211,718
Schedule of Impairment	Impairment charges are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2020 (in thousands): Three Months Ended June 30, 2020 Six Months Ended June 30, 2020 Long-lived asset impairment $ — $ 22,351 Restructuring and related charges 13,903 13,903 Total impairment $ 13,903 $ 36,254 The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type as of June 30, 2020 (in thousands): Long-Lived Asset Category Impairment Property, equipment and software, net Warehouse equipment $ — Furniture and fixtures 413 Leasehold improvements (1) 7,558 Office equipment 198 Purchased software 14 Computer hardware 2,842 Right-of-use assets - finance leases, net 1,318 Capitalized software 304 Internally-developed software 2,988 Total Property, equipment and software, net $ 15,635 Right-of-use assets - operating leases, net (2) 19,645 Intangible assets, net 103 Other non-current assets 871 Total long-lived assets $ 36,254 (1) Includes long-lived asset impairment of $4.8 million presented within Restructuring and related charges during the three and six months ended June 30, 2020. See Note 9, Restructuring and Related Charges , for more information . (2) Includes right-of-use asset impairment of $9.2 million during the three and six months ended June 30, 2020. See Note 9, Restructuring and Related Charges , for more information .
Schedule of Intangible Assets	The following table summarizes intangible assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Intangible Asset Category Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Customer relationships $ 16,200 $ 16,200 $ — $ 16,200 $ 16,200 $ — Merchant relationships 20,857 9,443 11,414 22,193 8,268 13,925 Trade names 9,387 7,604 1,783 9,558 7,369 2,189 Developed technology 2,297 1,729 568 3,651 2,685 966 Patents 24,965 19,243 5,722 23,021 18,167 4,854 Other intangible assets 26,708 14,218 12,490 26,115 12,757 13,358 Total $ 100,414 $ 68,437 $ 31,977 $ 100,738 $ 65,446 $ 35,292
Schedule of Estimated Future Amortization Expense	As of June 30, 2020, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2020 $ 4,628 2021 7,852 2022 7,256 2023 6,120 2024 2,620 Thereafter 3,501 Total $ 31,977

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2020
Schedule of Equity Method Investments [Abstract]
Summary of Investments	The following table summarizes investments as of June 30, 2020 and December 31, 2019 (dollars in thousands): June 30, 2020 Percent Ownership of Voting Stock December 31, 2019 Percent Ownership of Voting Stock Available-for-sale securities - redeemable preferred shares $ — 19% to 25% $ — 19% to 25% Fair value option investments — 10% to 19% 1,405 10% to 19% Other equity investments 34,403 1% to 19% 75,171 1% to 19% Total investments $ 34,403 $ 76,576
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Monster LP $ — $ (27,949) $ — $ (69,408) Nearbuy — 372 (1,405) 423 Total $ — $ (27,577) $ (1,405) $ (68,985)

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Interest income $ 1,430 $ 1,915 $ 3,986 $ 3,851 Interest expense (8,009) (5,442) (14,967) (11,133) Changes in fair value of investments — (27,577) (1,405) (68,985) Foreign currency gains (losses), net 4,884 2,610 (1,612) 918 Impairment of investment — — (6,684) — Other income (expense), net $ (1,695) $ (28,494) $ (20,682) $ (75,349)
Schedule of Prepaid and Other Current Assets	The following table summarizes prepaid expenses and other current assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Merchandise inventories $ 9,101 $ 25,426 Prepaid expenses 18,497 27,077 Income taxes receivable 11,345 4,791 Other 13,145 24,779 Total prepaid expenses and other current assets $ 52,088 $ 82,073
Schedule of Other Non-Current Assets	The following table summarizes other non-current assets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Deferred income tax $ 4,728 $ 4,829 Debt issue costs, net 1,910 2,156 Deferred commissions expense 6,079 10,133 Deferred cloud implementation costs 14,301 7,372 Other 4,456 4,115 Total other non-current assets $ 31,474 $ 28,605
Schedule of Accrued Merchant and Supplier Payables	The following table summarizes accrued merchant and supplier payables as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Accrued merchant payables $ 259,447 $ 366,573 Accrued supplier payables (1) 135,388 174,367 Total accrued merchant and supplier payables $ 394,835 $ 540,940 (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, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Refund reserve $ 22,297 $ 22,002 Compensation and benefits 41,550 49,009 Accrued marketing 7,844 41,110 Restructuring-related liabilities 10,938 — Customer credits 43,811 13,764 Income taxes payable 1,382 5,044 Deferred revenue 17,641 17,951 Operating and finance lease obligations 42,443 40,768 Deferred cloud computing contract incentive 3,000 — Other 56,019 70,544 Total accrued expenses and other current liabilities $ 246,925 $ 260,192
Schedule of Other Non-current Liabilities	The following table summarizes other non-current liabilities as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Contingent income tax liabilities $ 27,736 $ 30,121 Finance lease obligations 1,953 5,831 Restructuring-related liabilities 558 — Deferred income taxes 3,686 3,903 Deferred cloud computing contract incentive 5,750 — Other 8,065 5,132 Total other non-current liabilities $ 47,748 $ 44,987

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	6 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Notes	The carrying amount of the Notes consisted of the following as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Liability component: Principal amount $ 250,000 $ 250,000 Less: debt discount (28,008) (35,131) Net carrying amount of liability component $ 221,992 $ 214,869 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, 2020 and 2019, we recognized interest costs on the Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Contractual interest (3.25% of the principal amount per annum) $ 2,032 $ 2,032 $ 4,064 $ 4,064 Amortization of debt discount 3,607 3,256 7,123 6,431 Total $ 5,639 $ 5,288 $ 11,187 $ 10,495

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	6 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Payments Under Contractual Obligations	During the six months ended June 30, 2020 and through the date of this report, we entered into non-cancellable arrangements for cloud computing services and software. Future payments under these new contractual obligations are as follows (in thousands): 2020 $ 4,382 2021 14,061 2022 15,189 2023 (1) 21,377 Total $ 55,009 (1) Includes $8.0 million in cloud computing arrangement costs for which the timing of settlement is based on usage. We expect to incur those costs over the three-year contract period ending in 2023.

STOCKHOLDERS' EQUITY AND COMP_2

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Tables (Tables)	6 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Activity	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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Cost of revenue $ 81 $ 380 $ 340 $ 758 Marketing (33) 1,490 841 2,915 Selling, general and administrative 8,495 24,693 21,377 39,301 Restructuring and related charges 1,424 — 1,424 — Total stock-based compensation expense $ 9,967 $ 26,563 $ 23,982 $ 42,974
Schedule of Restricted Stock Unit Activity	The table below summarizes restricted stock unit activity under the Plans for the six months ended June 30, 2020: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2019 1,527,014 $ 74.80 Granted 1,046,656 30.69 Vested (493,114) 79.81 Forfeited (566,981) 70.90 Unvested at June 30, 2020 1,513,575 43.95
Schedule of Performance and Market-based Performance Share Unit Activity	The table below summarizes Performance Share Unit activity under the Plans for the six months ended June 30, 2020: 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, 2019 203,853 $ 79.76 341,002 $ 60.60 Granted — — — — Vested (102,692) 80.77 — — Forfeited (64,862) 79.92 — — Unvested at June 30, 2020 36,299 79.10 341,002 60.60 Maximum shares issuable upon vesting at June 30, 2020 36,299 341,002

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Liability for Customer Credits	The following table summarizes the activity in the liability for customer credits for the six months ended June 30, 2020 (in thousands): Customer Credits Balance as of December 31, 2019 $ 13,764 Credits issued 98,768 Credits redeemed (1) (59,583) Breakage revenue recognized (9,183) Foreign currency translation 45 Balance as of June 30, 2020 $ 43,811
Schedule of 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. Deferred contract acquisition costs are presented within the following line items of the condensed consolidated balance sheets as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Prepaid expenses and other current assets $ 1,847 $ 2,501 Other non-current assets 6,079 10,133
Schedule of Expected Credit Losses on Accounts Receivable	The following table summarizes the activity in the allowance for expected credit losses on accounts receivables for the six months ended June 30, 2020 (in thousands): Allowance for Expected Credit Losses Balance as of January 1, 2020 $ 3,693 Change in Provision 6,869 Write-offs (1,247) Foreign currency translation 147 Balance as of June 30, 2020 $ 9,462

RESTRUCTURING AND RELATED CHA_2

RESTRUCTURING AND RELATED CHARGES (Tables)	6 Months Ended
	Jun. 30, 2020
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Costs by Segment	The following table summarizes costs incurred by segment related to the restructuring plans for both the three and six months ended June 30, 2020 (in thousands): Three and Six Months Ended June 30, 2020 Employee Severance and Benefit Costs (1) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 16,059 $ 8 $ 4,720 $ 9,311 $ 30,098 International 8,641 741 32 966 10,380 Consolidated $ 24,700 $ 749 $ 4,752 $ 10,277 $ 40,478 (1) The employee severance and benefits costs for both the three and six months ended June 30, 2020 are related to the termination of approximately 700 employees and planned termination of 600 additional employees for which legally-required severance and benefit costs have been recognized as of June 30, 2020. Additional severance and benefits costs related to the remaining 600 employees may be incurred in future periods. Substantially all of the remaining cash payments for the costs accrued as of June 30, 2020 are expected to be disbursed by the end of 2020.
Schedule of Restructuring Liability Activity	The following table summarizes restructuring liability activity for the six months ended June 30, 2020 (in thousands): Employee Severance and Benefit Costs Legal and Advisory Costs Total Balance as of December 31, 2019 (1) $ 699 $ — $ 699 Charges payable in cash (2) 23,276 749 24,025 Cash payments (13,404) — (13,404) Foreign currency translation 190 (14) 176 Balance as of June 30, 2020 $ 10,761 $ 735 $ 11,496 (1) Amounts included in the beginning balance are related to prior restructuring plans and the liabilities under those plans have been substantially settled. (2) Excludes stock-based compensation of $1.4 million related to accelerated vesting of stock-based compensation awards for certain employees terminated as a result of our restructuring activities during the six months ended June 30, 2020.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Schedule of Components of Income Tax Expense (Benefit)	Provision (benefit) for income taxes and income (loss) from continuing operations before provision (benefit) for income taxes for the three and six months ended June 30, 2020 and 2019 was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Provision (benefit) for income taxes $ (696) $ 2,012 $ (6,684) $ (1,478) Income (loss) from continuing operations before provision (benefit) for income taxes (73,808) (35,633) (290,656) (80,293)

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and December 31, 2019 (in thousands): Fair Value Measurement at Reporting Date Using June 30, 2020 Quoted Prices in Active Markets for Significant Other Significant Assets: Cash equivalents $ 120,066 $ 120,066 $ — $ — Fair value option investments — — — — Liabilities: Contingent consideration 278 — — 278 Fair Value Measurement at Reporting Date Using December 31, 2019 Quoted Prices in Active Markets for Significant Other Significant Assets: Fair value option investments $ 1,405 $ — $ — $ 1,405 Liabilities: Contingent consideration 1,298 — — 1,298
Schedule of Recurring Level 3 Fair Value Measurements	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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Assets Fair value option investments: Beginning Balance $ — $ 32,494 $ 1,405 $ 73,902 Total gains (losses) included in earnings — (27,577) (1,405) (68,985) Ending Balance $ — $ 4,917 $ — $ 4,917 Unrealized gains (losses) still held (1) $ — $ (27,577) $ (1,405) $ (68,985) Available-for-sale securities - Redeemable preferred shares: Beginning Balance $ — $ 10,394 $ — $ 10,340 Total gains (losses) included in other comprehensive income (loss) — (193) — (139) Ending Balance $ — $ 10,201 $ — $ 10,201 Unrealized gains (losses) still held (1) $ — $ (193) $ — $ (139) Liabilities Contingent Consideration: Beginning Balance $ 1,219 $ 1,586 $ 1,298 1,529 Settlements of contingent consideration liabilities (908) (312) (908) (312) Total losses (gains) included in earnings 2 5 6 27 Foreign currency translation (35) (40) (118) (5) Ending Balance $ 278 $ 1,239 $ 278 1,239 Unrealized gains (losses) still held (1) $ 2 $ 5 $ 6 27 (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.

INCOME (LOSS) PER SHARE (Tables

INCOME (LOSS) PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019 (in thousands, except share amounts and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Basic and diluted net income (loss) per share: Numerator Net income (loss) - continuing operations $ (73,112) $ (37,645) (283,972) (78,815) Less: Net income (loss) attributable to noncontrolling interests (995) 2,601 2,049 6,080 Net income (loss) attributable to common stockholders - continuing operations (72,117) (40,246) (286,021) (84,895) Net income (loss) attributable to common stockholders - discontinued operations — — 382 2,162 Net income (loss) attributable to common stockholders $ (72,117) $ (40,246) (285,639) (82,733) Denominator Weighted-average common shares outstanding 28,493,258 28,398,123 28,426,308 28,450,703 Basic and diluted net income (loss) per share: Continuing operations $ (2.53) $ (1.42) $ (10.06) $ (2.98) Discontinued operations — — 0.01 0.08 Basic and diluted net income (loss) per share $ (2.53) $ (1.42) $ (10.05) $ (2.90)
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, 2020 2019 2020 2019 Restricted stock units 1,431,857 1,851,597 1,509,472 1,603,019 Other stock-based compensation awards 118,603 79,062 221,284 83,350 Convertible senior notes 2,314,815 2,314,815 2,314,815 2,314,815 Warrants 2,314,815 2,314,815 2,314,815 2,314,815 Total 6,180,090 6,560,289 6,360,386 6,315,999

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2020
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 North America Service revenue: Local $ 81,724 $ 177,082 $ 224,384 $ 357,459 Goods 5,869 3,714 9,614 6,841 Travel 2,525 16,125 8,974 35,066 Total service revenue 90,118 196,921 242,972 399,366 Product revenue - Goods 143,239 127,739 225,514 282,459 Total North America revenue (1) 233,357 324,660 468,486 681,825 International Service revenue: Local 18,025 69,995 66,693 143,185 Goods 3,279 2,610 5,512 4,065 Travel 955 8,077 4,228 16,814 Total service revenue 22,259 80,682 76,433 164,064 Product revenue - Goods 140,030 127,235 224,877 265,098 Total International revenue (1) $ 162,289 $ 207,917 $ 301,310 $ 429,162 (1) North America includes revenue from the United States of $232.2 million and $319.2 million for the three months ended June 30, 2020 and 2019, and $463.1 million and $668.0 million for the six months ended June 30, 2020 and 2019. International includes revenue from the United Kingdom of $58.7 million and $71.3 million for the three months ended June 30, 2020 and 2019, and $108.2 million and $152.4 million for the six months ended June 30, 2020 and 2019. There were no other individual countries that represented more than 10% of consolidated total revenue for the three and six months ended June 30, 2020 and 2019
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, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 North America Service gross profit: Local $ 71,638 $ 157,673 $ 195,497 $ 318,755 Goods 4,403 2,995 7,411 5,558 Travel 1,890 12,806 5,852 28,074 Total service gross profit 77,931 173,474 208,760 352,387 Product gross profit - Goods 23,761 25,110 36,703 55,999 Total North America gross profit 101,692 198,584 245,463 408,386 International Service gross profit: Local 14,843 65,780 59,367 134,758 Goods 2,557 2,384 4,573 3,652 Travel 804 7,370 3,548 15,411 Total service gross profit 18,204 75,534 67,488 153,821 Product gross profit - Goods 17,330 18,014 25,522 35,941 Total International gross profit $ 35,534 $ 93,548 $ 93,010 $ 189,762
Schedule of Operating Income by Reportable Segment	The following table summarizes income (loss) from operations by reportable segment for the three and six months ended June 30, 2020 and 2019 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2020 2019 2020 2019 Income (loss) from operations (1) : North America $ (44,018) $ (372) $ (75,179) $ 4,964 International (28,095) (6,767) (194,795) (9,908) Total income (loss) from operations $ (72,113) $ (7,139) $ (269,974) $ (4,944) (1) Includes goodwill and long-lived asset impairments and restructuring charges (credits). See Note 2, Goodwill and Long-Lived Assets , for impairments by segment. See Note 9, Restructuring and Related Charges , for restructuring charges by segment.
Schedule of Total Assets by Segment	The following table summarizes total assets by reportable segment as of June 30, 2020 and December 31, 2019 (in thousands): June 30, 2020 December 31, 2019 Total assets: North America (1) $ 1,061,939 $ 1,045,500 International (1) 307,380 541,243 Consolidated total assets $ 1,369,319 $ 1,586,743

DESCRIPTION OF BUSINESS AND B_3

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands	Jun. 10, 2020	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)	Dec. 31, 2021USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments | segment		2		2
Stock split ratio, common stock	0.05
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges		$ 40,478	$ (47)	$ 40,478	$ (114)
Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges						$ 105,000

GOODWILL AND LONG-LIVED ASSET_2

GOODWILL AND LONG-LIVED ASSETS - Additional Information (Details) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)	Dec. 31, 2019USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units | segment				3
Goodwill impairment	$ 0		$ 0	$ 109,486	$ 0
Intangible asset amortization expense	2,400		3,800	4,900	7,700
Goodwill	211,718			211,718		$ 325,017
Long-lived asset impairment	0			22,351
Long-lived asset impairment	0		$ 0	22,351	$ 0
Leasehold improvements
Finite-Lived Intangible Assets [Line Items]
Long-lived asset impairment				7,558
Leasehold improvements | Other Restructuring [Member]
Finite-Lived Intangible Assets [Line Items]
Long-lived asset impairment	4,800			4,800
Right-of-use assets - operating leases, net
Finite-Lived Intangible Assets [Line Items]
Long-lived asset impairment				19,645
Right-of-use assets - operating leases, net | Other Restructuring [Member]
Finite-Lived Intangible Assets [Line Items]
Long-lived asset impairment	9,200			9,200
International
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment				109,486
Goodwill	26,600			26,600		146,332
Long-lived asset impairment	400	$ 22,400
North America
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment				0
Goodwill	178,685			$ 178,685		$ 178,685
Long-lived asset impairment	$ 13,500
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

GOODWILL AND LONG-LIVED ASSET_3

GOODWILL AND LONG-LIVED ASSETS - Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 325,017
Impairment loss	$ 0	$ 0	(109,486)	$ 0
Foreign currency translation			(3,813)
Goodwill, ending balance	211,718		211,718
North America
Goodwill [Roll Forward]
Goodwill, beginning balance			178,685
Impairment loss			0
Foreign currency translation			0
Goodwill, ending balance	178,685		178,685
International
Goodwill [Roll Forward]
Goodwill, beginning balance			146,332
Impairment loss			(109,486)
Foreign currency translation			(3,813)
Goodwill, ending balance	26,600		26,600
EMEA
Goodwill [Roll Forward]
Goodwill, ending balance	$ 33,033		$ 33,033

GOODWILL AND LONG-LIVED ASSET_4

GOODWILL AND LONG-LIVED ASSETS - Schedule of Impairment on Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Long-lived asset impairment	$ 0	$ 22,351
Restructuring Costs	13,903	13,903
Total impairment	$ 13,903	$ 36,254

GOODWILL AND LONG-LIVED ASSET_5

GOODWILL AND LONG-LIVED ASSETS - Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets	$ 0	$ 0	$ 22,351	$ 0
Warehouse equipment
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			0
Furniture and fixtures
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			413
Leasehold improvements
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			7,558
Office equipment
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			198
Purchased software
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			14
Computer hardware
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			2,842
Right-of-use assets - Finance leases, net
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			1,318
Capitalized software
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			304
Internally-developed software
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			2,988
Total Property, equipment and software, net
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			15,635
Right-of-use assets - operating leases, net
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			19,645
Intangible assets, net
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			103
Other non-current assets
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			871
Long-lived assets
Schedule of Impaired Long-Lived Assets [Line Items]
Impairment of long-lived assets			$ 36,254

GOODWILL AND LONG-LIVED ASSET_6

GOODWILL AND LONG-LIVED ASSETS - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 100,414	$ 100,738
Accumulated Amortization	68,437	65,446
Net Carrying Value	31,977	35,292
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	16,200	16,200
Accumulated Amortization	16,200	16,200
Net Carrying Value	0	0
Merchant relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	20,857	22,193
Accumulated Amortization	9,443	8,268
Net Carrying Value	11,414	13,925
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	9,387	9,558
Accumulated Amortization	7,604	7,369
Net Carrying Value	1,783	2,189
Developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	2,297	3,651
Accumulated Amortization	1,729	2,685
Net Carrying Value	568	966
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	24,965	23,021
Accumulated Amortization	19,243	18,167
Net Carrying Value	5,722	4,854
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	26,708	26,115
Accumulated Amortization	14,218	12,757
Net Carrying Value	$ 12,490	$ 13,358

GOODWILL AND LONG-LIVED ASSET_7

GOODWILL AND LONG-LIVED ASSETS - Schedule of Estimated Future Amortization Expense (Details) $ in Thousands	Jun. 30, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining amounts in 2020	$ 4,628
2021	7,852
2022	7,256
2023	6,120
2024	2,620
Thereafter	3,501
Total	$ 31,977

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Investments	$ 34,403			$ 34,403		$ 76,576
Gain (loss) from changes in fair value	0		$ (27,577)	(1,405)	$ (68,985)
Other than temporary impairments on equity method investments	6,700
Redeemable Preferred Stock
Schedule of Equity Method Investments [Line Items]
Fair value	0			0		0
Fair Value Option Investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	0			0		1,405
Other Equity Investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 34,403			$ 34,403		$ 75,171
Proceeds from sale of other equity investment		$ 34,000
Other than temporary impairments on equity method investments		$ 6,700
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%

INVESTMENTS - Additional Inform

INVESTMENTS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended				6 Months Ended		12 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2019	Mar. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018
Schedule of Equity Method Investments [Line Items]
Gain (loss) from changes in fair value	$ 0		$ (27,577)		$ (1,405)	$ (68,985)
Other than temporary impairments on equity method investments	6,700
Nearbuy
Schedule of Equity Method Investments [Line Items]
Gain (loss) from changes in fair value	0	$ (1,400)	372		(1,405)	423
Discount rate		30.00%					20.00%
Equity method investments	0				0		$ 1,400
Monster LP
Schedule of Equity Method Investments [Line Items]
Gain (loss) from changes in fair value	0		$ (27,949)	$ (41,500)	0	$ (69,408)
Discount rate				26.00%				21.00%
Equity method investments	0				0		0
Other Equity Investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 34,403				$ 34,403		$ 75,171
Percentage of other equity investment shares sold in transaction		50.00%
Proceeds from sale of other equity investment		$ 34,000
Other than temporary impairments on equity method investments		$ 6,700

SUPPLEMENTAL CONDENSED CONSOL_3

SUPPLEMENTAL CONDENSED 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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Interest income	$ 1,430	$ 1,915	$ 3,986	$ 3,851
Interest expense	(8,009)	(5,442)	(14,967)	(11,133)
Changes in fair value of investments	0	(27,577)	(1,405)	(68,985)
Foreign currency gains (losses), net	4,884	2,610	(1,612)	918
Impairments of investments	0	0	(6,684)	0
Other income (expense), net	$ (1,695)	$ (28,494)	$ (20,682)	$ (75,349)

SUPPLEMENTAL CONDENSED CONSOL_4

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Prepaid and Other Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Merchandise inventories	$ 9,101	$ 25,426
Prepaid expenses	18,497	27,077
Income taxes receivable	11,345	4,791
Other	13,145	24,779
Total prepaid expenses and other current assets	$ 52,088	$ 82,073

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Non-Current Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Deferred income tax	$ 4,728	$ 4,829
Debt issue costs, net	1,910	2,156
Deferred commissions expense	6,079	10,133
Deferred cloud implementation costs	14,301	7,372
Other	4,456	4,115
Total other non-current assets	$ 31,474	$ 28,605

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Accrued Merchant and Supplier Payables (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Accrued merchant payables	$ 259,447	$ 366,573
Accrued supplier payables	135,388	174,367
Total accrued merchant and supplier payables	$ 394,835	$ 540,940

SUPPLEMENTAL CONDENSED CONSOL_7

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Accrued Expense and Other Current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Refund reserve	$ 22,297	$ 22,002
Compensation and benefits	41,550	49,009
Accrued marketing	7,844	41,110
Restructuring-related liabilities	10,938	0
Customer credits	43,811	13,764
Income taxes payable	1,382	5,044
Deferred revenue	17,641	17,951
Operating and finance lease obligations	42,443	40,768
Deferred cloud computing contract incentive	3,000	0
Other	56,019	70,544
Total accrued expenses and other current liabilities	$ 246,925	$ 260,192

SUPPLEMENTAL CONDENSED CONSOL_8

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Contingent income tax liabilities	$ 27,736	$ 30,121
Finance lease obligations	1,953	5,831
Restructuring-related liabilities	558	0
Deferred income taxes	3,686	3,903
Deferred cloud computing contract incentive	5,750	0
Other	8,065	5,132
Total other non-current liabilities	$ 47,748	$ 44,987

FINANCING ARRANGEMENTS - Conver

FINANCING ARRANGEMENTS - Convertible Senior Notes (Details) - USD ($)	Apr. 04, 2016	Jun. 30, 2018	Jun. 30, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Net proceeds	$ 243,200,000
Stated interest rate	3.25%
Principal amount converted initially	$ 1,000
Number of shares converted (in shares)	9.25926
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		$ 28,008,000	$ 35,131,000
Equity component of convertible debt		$ 2,000,000
Estimated fair value of convertible notes			$ 242,400,000	$ 262,700,000
Senior Notes
Debt Instrument [Line Items]
Conversion price (in usd per share)	$ 108
Share Price			$ 18.12
Senior Notes | 2019 Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount of convertible senior notes	$ 250,000,000

FINANCING ARRANGEMENTS - Schedu

FINANCING ARRANGEMENTS - Schedule of Notes (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019	Apr. 04, 2016
Debt Instrument [Line Items]
Principal amount	$ 250,000	$ 250,000
Less: debt discount	(28,008)	(35,131)	$ (4,800)
Net carrying amount of liability component	221,992	214,869
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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Apr. 04, 2016
Debt Disclosure [Abstract]
Stated interest rate					3.25%
Contractual interest (3.25% of the principal amount per annum)	$ 2,032	$ 2,032	$ 4,064	$ 4,064
Amortization of debt discount	3,607	3,256	7,123	6,431
Total	$ 5,639	$ 5,288	$ 11,187	$ 10,495

FINANCING ARRANGEMENTS - Note H

FINANCING ARRANGEMENTS - Note Hedges and Warrants (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	May 09, 2016	Dec. 31, 2016	Jun. 30, 2018	Apr. 04, 2016
Debt Disclosure [Abstract]
Cost of convertible note hedges		$ 59.1
Number of shares available to be purchased (in shares)	2.3
Strike price (in usd per share)	$ 108
Cash proceeds from issuance of warrants			$ 35.5
Exercise price (in usd per share)				$ 170

FINANCING ARRANGEMENTS - Revolv

FINANCING ARRANGEMENTS - Revolving Credit Facility (Details) - USD ($)	Jul. 17, 2020	Jun. 30, 2020	Dec. 31, 2019	May 30, 2019
Debt Instrument [Line Items]
Debt issuance costs		$ 2,400,000
2019 Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount				$ 400,000,000
Outstanding amount of lines of credit		19,200,000	$ 18,100,000
Amount of borrowings		200,000,000
2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Aggregate principal amount	$ 225,000,000
Unused commitment fee percentage	0.40%
Minimum liquidity required under debt agreement	$ 250,000,000
Minimum liquidity as a percentage of accrued merchant and supplier payables required under debt agreement	70.00%
Monthly liquidity required as a percentage of accrued merchant and supplier payables required under debt agreement	100.00%
Monthly liquidity required in addition to minimum	$ 50,000,000
Maximum funding commitment	$ 225,000,000
Minimum | 2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Commitment fee percentage, daily amount of unused commitments	0.25%
Maximum | 2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Commitment fee percentage, daily amount of unused commitments	0.35%
Canadian Prime Rate | 2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
Fixed Rate | 2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
LIBOR | Maximum | 2020 Amended Credit Agreement | Subsequent Event
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Letter of Credit | 2019 Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount		$ 75,000,000
Geographic Distribution, Domestic | 2019 Credit Agreement
Debt Instrument [Line Items]
Outstanding stock percentage		100.00%
Geographic Distribution, Foreign | 2019 Credit Agreement
Debt Instrument [Line Items]
Outstanding stock percentage		65.00%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2020	Dec. 31, 2017
Recorded Unconditional Purchase Obligation [Line Items]
Gain on expiration of indemnity liability	$ 0.4
Indemnification liabilities	2.8
Maximum exposure of indemnification liability	$ 11.7
Groupon Latin America
Recorded Unconditional Purchase Obligation [Line Items]
Estimated indemnification liability		$ 5.4

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Schedule of Future Payments Under Contractual Obligations (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Recorded Unconditional Purchase Obligation [Line Items]
2020	$ 4,382
2021	14,061
2022	15,189
2023	21,377
Total	$ 55,009
Contract term	3 years
Cloud Computing Arrangement Costs
Recorded Unconditional Purchase Obligation [Line Items]
2023	$ 8,000

STOCKHOLDERS' EQUITY AND COMP_3

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - Narrative (Details)	Jun. 10, 2020	Jun. 30, 2020shares	Jun. 30, 2019USD ($)
Share-based Payment Arrangement [Abstract]
Stock split ratio, common stock	0.05
Value of shares available for issuance		100,500,000
Authorized repurchase amount | $			$ 300,000,000
Value of common stock remaining available for repurchase		245,000,000
Number of shares available for future issuance (in shares)		3,399,506

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 9,967	$ 26,563	$ 23,982	$ 42,974
Capitalized amount of stock-based compensation	1,200	2,200	2,300	3,500
Cost of revenue
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	81	380	340	758
Marketing
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	(33)	1,490	841	2,915
Selling, general and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	8,495	24,693	21,377	39,301
Restructuring and related charges
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 1,424	$ 0	$ 1,424	$ 0

STOCKHOLDERS' EQUITY AND COMP_5

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - ESPP (Details) - shares	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of shares available for issuance	100,500,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Value of shares available for issuance	1,000,000
Shares issued under employee stock purchase plan (in shares)	28,621	35,964

STOCKHOLDERS' EQUITY AND COMP_6

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - RSU (Details) - Restricted stock units - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)	1,527,014
Granted (in shares)	1,046,656
Vested (in shares)	(493,114)
Forfeited (in shares)	(566,981)
Ending balance (in shares)	1,513,575
Beginning balance (in dollars per share)	$ 74.80
Granted (in dollars per share)	30.69
Vested (in dollars per share)	79.81
Forfeited (in dollars per share)	70.90
Ending balance (in dollars per share)	$ 43.95
Unrecognized compensation costs	$ 55.2
Weighted-average period of recognition	1 year 3 months 14 days
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years

STOCKHOLDERS' EQUITY AND COMP_7

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - PSU (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share price (in dollars per share)	$ 120		$ 120
Volatility rate			49.80%
Cost of equity rate			12.80%
Stock-based compensation expense	$ 9,967	$ 26,563	$ 23,982	$ 42,974
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)			203,853
Granted (in shares)			0
Vested (in shares)			(102,692)
Forfeited (in shares)			(64,862)
Ending balance (in shares)	36,299		36,299
Maximum shares issuable (in shares)			36,299
Beginning balance (in dollars per share)			$ 79.76
Granted (in dollars per share)			0
Vested (in dollars per share)			80.77
Forfeited (in dollars per share)			79.92
Ending balance (in dollars per share)	$ 79.10		$ 79.10
Unrecognized compensation costs	$ 1,300		$ 1,300
Weighted-average period of recognition			1 year 7 months 6 days
Stock-based compensation expense			$ 600
Unrecognized compensation costs	$ 1,400		$ 1,400
Weighted-average period of recognition for shares impacted by COVID-19			1 year 6 months 29 days
Market-based Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning balance (in shares)			341,002
Granted (in shares)			0
Vested (in shares)			0
Forfeited (in shares)			0
Ending balance (in shares)	341,002		341,002
Maximum shares issuable (in shares)			341,002
Beginning balance (in dollars per share)			$ 60.60
Granted (in dollars per share)			0
Vested (in dollars per share)			0
Forfeited (in dollars per share)			0
Ending balance (in dollars per share)	$ 60.60		$ 60.60

REVENUE RECOGNITION - Additiona

REVENUE RECOGNITION - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Deferred revenue	$ 17,600		$ 17,600		$ 18,000
Revenue recognized previously recorded in deferred revenue			17,800
Customer credits, beginning balance			13,764
Credits issued			98,768
Credits redeemed			(59,583)
Breakage revenue recognized			(9,183)
Foreign currency translation			45
Customer credits, ending balance	43,811		43,811
Amortization of deferred contract costs	4,000	$ 5,100	8,700	$ 10,500
Revenue constrained and to be recognized in future periods	$ 22,200		$ 22,200		$ 14,600

REVENUE RECOGNITION - Deferred

REVENUE RECOGNITION - Deferred contract acquisition costs (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Minimum
Capitalized Contract Cost [Line Items]
Deferred contract acquisition cost recognition period	12 months
Maximum
Capitalized Contract Cost [Line Items]
Deferred contract acquisition cost recognition period	18 months
Prepaid expenses and other current assets
Capitalized Contract Cost [Line Items]
Deferred contract acquisition costs	$ 1,847	$ 2,501
Other non-current assets
Capitalized Contract Cost [Line Items]
Deferred contract acquisition costs	$ 6,079	$ 10,133

REVENUE RECOGNITION - Allowance

REVENUE RECOGNITION - Allowance for Credit Losses (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2020USD ($)
Revenue from Contract with Customer [Abstract]
Allowance for credit loss on accounts receivable, beginning balance	$ 3,693
Change in Provision	6,869
Write-offs	(1,247)
Foreign currency translation	147
Allowance for credit loss on accounts receivable, ending balance	$ 9,462

RESTRUCTURING AND RELATED CHA_3

RESTRUCTURING AND RELATED CHARGES - Additional Information (Details) $ in Thousands	3 Months Ended		5 Months Ended	6 Months Ended		9 Months Ended	21 Months Ended
	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2020numberofemployees	Dec. 31, 2021USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges	$ 40,478	$ (47)		$ 40,478	$ (114)
Restructuring charges related to impairment of right-of-use assets	$ 13,900			$ 13,900
Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges							$ 105,000
Reduction in number of positions (in employees) | numberofemployees						1,300
Minimum | Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges			$ 30,000
Maximum | Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges			$ 38,000

RESTRUCTURING AND RELATED CHA_4

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Costs by Segment (Details) $ in Thousands	3 Months Ended		6 Months Ended		18 Months Ended	21 Months Ended
	Jun. 30, 2020USD ($)numberofemployees	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)numberofemployees	Jun. 30, 2019USD ($)	Dec. 31, 2021numberofemployees	Dec. 31, 2021USD ($)
Restructuring Cost and Reserve [Line Items]
Employee benefit and severance costs	$ 24,700		$ 24,700
Legal and advisory costs	749		749
Property, equipment and software impairments	4,752		4,752
Right-of-use asset impairments and lease-related charges (credits)	10,277		10,277
Restructuring and related charges	$ 40,478	$ (47)	$ 40,478	$ (114)
Number of positions eliminated | numberofemployees	700		700
Forecast
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges						$ 105,000
Number of remaining positions expected to be eliminated | numberofemployees					600
North America
Restructuring Cost and Reserve [Line Items]
Employee benefit and severance costs	$ 16,059		$ 16,059
Legal and advisory costs	8		8
Property, equipment and software impairments	4,720		4,720
Right-of-use asset impairments and lease-related charges (credits)	9,311		9,311
Restructuring and related charges	30,098		30,098
International
Restructuring Cost and Reserve [Line Items]
Employee benefit and severance costs	8,641		8,641
Legal and advisory costs	741		741
Property, equipment and software impairments	32		32
Right-of-use asset impairments and lease-related charges (credits)	966		966
Restructuring and related charges	$ 10,380		$ 10,380

RESTRUCTURING AND RELATED CHA_5

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Liability Activity (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 699
Charges payable in cash	24,025
Cash payments	(13,404)
Foreign currency translation	176
Restructuring reserve, ending balance	11,496
Stock-based compensation expense related to accelerated vesting of awards	22,558	$ 42,974
Employee Severance and Benefit Costs
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	699
Charges payable in cash	23,276
Cash payments	(13,404)
Foreign currency translation	190
Restructuring reserve, ending balance	10,761
Stock-based compensation expense related to accelerated vesting of awards	1,400
Legal And Advisory Costs
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	0
Charges payable in cash	749
Cash payments	0
Foreign currency translation	(14)
Restructuring reserve, ending balance	$ 735

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ (696)	$ 2,012	$ (6,684)	$ (1,478)
Income (loss) from continuing operations before provision (benefit) for income taxes	(73,808)	$ (35,633)	(290,656)	$ (80,293)
International
Income Taxes [Line Items]
Proposed assessment for claims			113,700
Decrease in unrecognized tax benefits reasonably possible	$ 21,200		$ 21,200

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Apr. 30, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration					$ 2,500
Impairment loss	$ 0	$ 0	$ (109,486)	$ 0
Non-cash impairment charges related to long-lived assets	13,903		36,254
Restructuring Costs	13,903		13,903
Other than temporary impairments on equity method investments	$ 6,700
International
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Impairment loss			$ (109,486)

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 278	$ 1,219	$ 1,298	$ 1,239	$ 1,586	$ 1,529
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	120,066
Fair value option investments	0		1,405
Contingent consideration	278		1,298
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	120,066
Fair value option investments	0		0
Contingent consideration	0		0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0
Fair value option investments	0		0
Contingent consideration	0		0
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0
Fair value option investments	0		1,405
Contingent consideration	$ 278		$ 1,298

FAIR VALUE MEASUREMENTS - Fair

FAIR VALUE MEASUREMENTS - Fair Value, Assets and Liabilities, Reconciliation of Level 3 Inputs (Details) - Level 3 - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration, beginning balance	$ 1,219	$ 1,586	$ 1,298	$ 1,529
Settlements of contingent consideration liabilities	(908)	(312)	(908)	(312)
Total losses (gains) included in earnings	2	5	6	27
Foreign currency translation	(35)	(40)	(118)	(5)
Contingent consideration, ending balance	278	1,239	278	1,239
Unrealized gains (losses) still held	2	5	6	27
Fair Value Option Investments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value option investments, beginning balance	0	32,494	1,405	73,902
Total gains (losses) included in earnings	0	(27,577)	(1,405)	(68,985)
Fair value option investments, ending balance	0	4,917	0	4,917
Unrealized gains (losses) still held	0	(27,577)	(1,405)	(68,985)
Redeemable Preferred Stock
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gains (losses) still held	0	(193)	0	(139)
Available-for-sale securities, redeemable preferred shares, beginning balance	0	10,394	0	10,340
Total gains (losses) included in other comprehensive income (loss)	0	(193)	0	(139)
Available-for-sale securities, redeemable preferred shares, ending balance	$ 0	$ 10,201	$ 0	$ 10,201

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Earnings Per Share [Abstract]
Net income (loss) - continuing operations		$ (73,112)	$ (37,645)	$ (283,972)	$ (78,815)
Less: Net income (loss) attributable to noncontrolling interests		(995)	2,601	2,049	6,080
Net income (loss) attributable to common stockholders - continuing operations		(72,117)	(40,246)	(286,021)	(84,895)
Income (loss) from discontinued operations, net of tax		0	0	382	2,162
Net income (loss) attributable to Groupon, Inc.		$ (72,117)	$ (40,246)	$ (285,639)	$ (82,733)
Weighted-average common shares outstanding (in shares)		28,493,258	28,398,123	28,426,308	28,450,703
Basic and diluted net income (loss) per share:
Continuing operations (in usd per share)	[1]	$ (2.53)	$ (1.42)	$ (10.06)	$ (2.98)
Discontinued operations (in usd per share)	[1]	0	0	0.01	0.08
Basic and diluted net income (loss) per share (in usd per share)	[1]	$ (2.53)	$ (1.42)	$ (10.05)	$ (2.90)
[1]	All share and per share information has been retroactively adjusted to reflect a reverse stock split. See Note 7, Stockholders' Equity and Compensation Arrangements for additional information.

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	6,180,090	6,560,289	6,360,386	6,315,999
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)	1,431,857	1,851,597	1,509,472	1,603,019
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)	118,603	79,062	221,284	83,350
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)	2,314,815	2,314,815	2,314,815	2,314,815
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,314,815	2,314,815	2,314,815	2,314,815
Market-based Performance Share Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares issuable upon vesting of outstanding performance share units (in shares)			341,002

SEGMENT INFORMATION Schedule of

SEGMENT INFORMATION Schedule of Revenue by Segment (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)
Schedule of Revenue by Segment [Line Items]
Number of operating segments | segment	2		2
Total revenue	$ 395,646	$ 532,577	$ 769,796	$ 1,110,987
North America
Schedule of Revenue by Segment [Line Items]
Total revenue	233,357	324,660	468,486	681,825
International
Schedule of Revenue by Segment [Line Items]
Total revenue	162,289	207,917	301,310	429,162
UNITED STATES
Schedule of Revenue by Segment [Line Items]
Total revenue	232,200	319,200	463,100	668,000
UNITED KINGDOM
Schedule of Revenue by Segment [Line Items]
Total revenue	58,700	71,300	108,200	152,400
Product
Schedule of Revenue by Segment [Line Items]
Total revenue	283,269	254,974	450,391	547,557
Product | Goods | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	143,239	127,739	225,514	282,459
Product | Goods | International
Schedule of Revenue by Segment [Line Items]
Total revenue	140,030	127,235	224,877	265,098
Service
Schedule of Revenue by Segment [Line Items]
Total revenue	112,377	277,603	319,405	563,430
Service | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	90,118	196,921	242,972	399,366
Service | International
Schedule of Revenue by Segment [Line Items]
Total revenue	22,259	80,682	76,433	164,064
Service | Local | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	81,724	177,082	224,384	357,459
Service | Local | International
Schedule of Revenue by Segment [Line Items]
Total revenue	18,025	69,995	66,693	143,185
Service | Goods | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	5,869	3,714	9,614	6,841
Service | Goods | International
Schedule of Revenue by Segment [Line Items]
Total revenue	3,279	2,610	5,512	4,065
Service | Travel | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	2,525	16,125	8,974	35,066
Service | Travel | International
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 955	$ 8,077	$ 4,228	$ 16,814

SEGMENT INFORMATION Schedule _2

SEGMENT INFORMATION Schedule of Gross Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Segment Reporting Information [Line Items]
Gross profit	$ 137,226	$ 292,132	$ 338,473	$ 598,148
North America
Segment Reporting Information [Line Items]
Gross profit	101,692	198,584	245,463	408,386
International
Segment Reporting Information [Line Items]
Gross profit	35,534	93,548	93,010	189,762
Service | North America
Segment Reporting Information [Line Items]
Gross profit	77,931	173,474	208,760	352,387
Service | International
Segment Reporting Information [Line Items]
Gross profit	18,204	75,534	67,488	153,821
Service | Local | North America
Segment Reporting Information [Line Items]
Gross profit	71,638	157,673	195,497	318,755
Service | Local | International
Segment Reporting Information [Line Items]
Gross profit	14,843	65,780	59,367	134,758
Service | Goods | North America
Segment Reporting Information [Line Items]
Gross profit	4,403	2,995	7,411	5,558
Service | Goods | International
Segment Reporting Information [Line Items]
Gross profit	2,557	2,384	4,573	3,652
Service | Travel | North America
Segment Reporting Information [Line Items]
Gross profit	1,890	12,806	5,852	28,074
Service | Travel | International
Segment Reporting Information [Line Items]
Gross profit	804	7,370	3,548	15,411
Product | Goods | North America
Segment Reporting Information [Line Items]
Gross profit	23,761	25,110	36,703	55,999
Product | Goods | International
Segment Reporting Information [Line Items]
Gross profit	$ 17,330	$ 18,014	$ 25,522	$ 35,941

SEGMENT INFORMATION Schedule _3

SEGMENT INFORMATION Schedule of Operating Income by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	$ (72,113)	$ (7,139)	$ (269,974)	$ (4,944)
North America
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	(44,018)	(372)	(75,179)	4,964
International
Schedule of Operating Income (Loss) by Segment
Income (loss) from operations	$ (28,095)	$ (6,767)	$ (194,795)	$ (9,908)

SEGMENT INFORMATION Schedule _4

SEGMENT INFORMATION Schedule of Total Assets by Segment (Details) - USD ($) $ in Thousands	Jun. 30, 2020	Dec. 31, 2019
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 1,369,319	$ 1,586,743
North America
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,061,939	1,045,500
International
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	307,380	541,243
UNITED STATES
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,042,000	1,020,000
SWITZERLAND
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 143,100	$ 175,200

Uncategorized Items - grpn-2020

Label	Element	Value
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	$ 236,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	387,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	386,000
Restricted Cash, Noncurrent	us-gaap_RestrictedCashNoncurrent	230,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	1,534,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	2,340,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	3,320,000
Restricted Cash, Current	us-gaap_RestrictedCashCurrent	$ 889,000