Groupon (GRPN) 10-Q 5 Aug 21 2021 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2021	Aug. 02, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	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	Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		29,524,564
Entity Central Index Key	0001490281
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 565,033	$ 850,587
Accounts receivable, net	37,433	42,998
Prepaid expenses and other current assets	44,886	40,441
Total current assets	647,352	934,026
Property, equipment and software, net	80,628	85,284
Right-of-use assets - operating leases, net	64,101	75,349
Goodwill	217,764	214,699
Intangible assets, net	27,528	30,151
Investments	36,472	37,671
Other non-current assets	34,695	34,327
Total assets	1,108,540	1,411,507
Current liabilities:
Short-term borrowings	100,000	200,000
Accounts payable	39,943	33,026
Accrued merchant and supplier payables	289,883	410,963
Accrued expenses and other current liabilities	282,922	294,999
Total current liabilities	712,748	938,988
Convertible senior notes, net	222,654	229,490
Operating lease obligations	74,698	90,927
Total other non-current liabilities	42,604	44,428
Total liabilities	1,052,704	1,303,833
Commitments and contingencies (see Note 6)
Stockholders' equity
Common stock, par value $0.0001 per share, 100,500,000 shares authorized; 39,805,243 shares issued and 29,511,126 shares outstanding at June 30, 2021; 39,142,896 shares issued and 28,848,779 shares outstanding at December 31, 2020	4	4
Additional paid-in capital	2,257,613	2,348,114
Treasury stock, at cost, 10,294,117 shares at June 30, 2021 and December 31, 2020	(922,666)	(922,666)
Accumulated deficit	(1,261,665)	(1,320,886)
Accumulated other comprehensive income (loss)	(17,730)	3,109
Total Groupon, Inc. stockholders' equity	55,556	107,675
Noncontrolling interests	280	(1)
Total equity	55,836	107,674
Total liabilities and equity	$ 1,108,540	$ 1,411,507

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2021	Dec. 31, 2020
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)	39,805,243	39,142,896
Common stock, shares outstanding (in shares)	29,511,126	28,848,779
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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue:
Total revenue	$ 265,958	$ 395,646	$ 529,775	$ 769,796
Cost of revenue:
Total cost of revenue	72,015	258,420	168,849	431,323
Gross profit	193,943	137,226	360,926	338,473
Operating expenses:
Marketing	43,720	25,242	77,386	85,372
Selling, general and administrative	137,969	143,619	265,112	350,760
Goodwill impairment	0	0	0	109,486
Impairment of long-lived assets	0	0	0	22,351
Restructuring and related charges	14,245	40,478	21,667	40,478
Total operating expenses	195,934	209,339	364,165	608,447
Income (loss) from operations	(1,991)	(72,113)	(3,239)	(269,974)
Other income (expense), net	(2,927)	(1,695)	15,196	(20,682)
Income (loss) from continuing operations before provision (benefit) for income taxes	(4,918)	(73,808)	11,957	(290,656)
Provision (benefit) for income taxes	(1,789)	(696)	638	(6,684)
Income (loss) from continuing operations	(3,129)	(73,112)	11,319	(283,972)
Income (loss) from discontinued operations, net of tax	0	0	0	382
Net income (loss)	(3,129)	(73,112)	11,319	(283,590)
Net (income) loss attributable to noncontrolling interests	(253)	995	(143)	(2,049)
Net income (loss) attributable to Groupon, Inc.	$ (3,382)	$ (72,117)	$ 11,176	$ (285,639)
Basic net income (loss) per share:
Continuing operations (in usd per share)	$ (0.12)	$ (2.53)	$ 0.38	$ (10.06)
Discontinued operations (in usd per share)	0	0	0	0.01
Basic net income (loss) per share (in usd per share)	(0.12)	(2.53)	0.38	(10.05)
Diluted net income (loss) per share:
Continuing operations (in usd per share)	(0.12)	(2.53)	0.37	(10.06)
Discontinued operations (in usd per share)	0	0	0	0.01
Diluted net income (loss) per share (in usd per share)	$ (0.12)	$ (2.53)	$ 0.37	$ (10.05)
Weighted average number of shares outstanding:
Basic (in shares)	29,273,806	28,493,258	29,139,930	28,426,308
Diluted (in shares)	29,273,806	28,493,258	30,120,851	28,426,308
Comprehensive income (loss):
Net change in unrealized gain (loss) on foreign currency translation adjustments	$ (3,331)	$ (7,632)	$ (53,123)	$ (9,593)
Reclassification of cumulative foreign currency translation adjustments (See Note 5)	56	0	32,284	0
Other comprehensive income (loss)	(3,275)	(7,632)	(20,839)	(9,593)
Comprehensive income (loss)	(6,404)	(80,744)	(9,520)	(293,183)
Comprehensive (income) loss attributable to noncontrolling interest	(253)	995	(143)	(2,049)
Comprehensive income (loss) attributable to Groupon, Inc.	(6,657)	(79,749)	(9,663)	(295,232)
Service
Revenue:
Total revenue	206,161	112,377	378,785	319,405
Cost of revenue:
Total cost of revenue	21,167	16,242	39,592	43,157
Product
Revenue:
Total revenue	59,797	283,269	150,990	450,391
Cost of revenue:
Total cost of revenue	50,848	242,178	129,257	388,166
Continuing Operations
Comprehensive income (loss):
Other comprehensive income (loss)	(3,275)	(7,632)	(20,839)	(9,593)
Discontinued Operations
Comprehensive income (loss):
Other comprehensive income (loss)	$ 0	$ 0	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative effect of change in accounting principle	Total Groupon, Inc. Stockholders' Equity	Total Groupon, Inc. Stockholders' EquityCumulative effect of change in accounting principle	Common Stock	Additional Paid-In Capital	Additional Paid-In CapitalCumulative effect of change in accounting principle	Treasury Stock	Accumulated Deficit	Accumulated DeficitCumulative effect of change in accounting principle	Accumulated Other Comprehensive Income (Loss)	Non-controlling Interests
Beginning balance (in shares) at Dec. 31, 2019					38,584,854			(10,294,117)
Beginning balance at Dec. 31, 2019	$ 395,046	$ (79)	$ 393,936	$ (79)	$ 4	$ 2,310,393		$ (922,666)	$ (1,032,876)	$ (79)	$ 39,081	$ 1,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(212,439)		(215,483)						(213,522)		(1,961)	3,044
Vesting of restricted stock units and performance share units (in shares)					165,705
Shares issued under employee stock purchase plan (in shares)					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)					(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					38,712,045			(10,294,117)
Ending balance at Mar. 31, 2020	191,507		191,198		$ 4	2,323,217		$ (922,666)	(1,246,477)		37,120	309
Beginning balance (in shares) at Dec. 31, 2019					38,584,854			(10,294,117)
Beginning balance at Dec. 31, 2019	395,046	(79)	393,936	(79)	$ 4	2,310,393		$ (922,666)	(1,032,876)	(79)	39,081	1,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(293,183)
Ending balance (in shares) at Jun. 30, 2020					38,977,677			(10,294,117)
Ending balance at Jun. 30, 2020	117,484		117,831		$ 4	2,329,599		$ (922,666)	(1,318,594)		29,488	(347)
Beginning balance (in shares) at Dec. 31, 2019					38,584,854			(10,294,117)
Beginning balance at Dec. 31, 2019	$ 395,046	(79)	393,936	(79)	$ 4	2,310,393		$ (922,666)	(1,032,876)	(79)	39,081	1,110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Accounting Standards Update [Extensible Enumeration]	Accounting Standards Update 2020-06
Ending balance (in shares) at Dec. 31, 2020					39,142,896			(10,294,117)
Ending balance at Dec. 31, 2020	$ 107,674	(18,969)	107,675	(18,969)	$ 4	2,348,114	$ (67,014)	$ (922,666)	(1,320,886)	48,045	3,109	(1)
Beginning balance (in shares) at Mar. 31, 2020					38,712,045			(10,294,117)
Beginning balance at Mar. 31, 2020	191,507		191,198		$ 4	2,323,217		$ (922,666)	(1,246,477)		37,120	309
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(80,744)		(79,749)						(72,117)		(7,632)	(995)
Vesting of restricted stock units and performance share units (in shares)					430,100
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(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					38,977,677			(10,294,117)
Ending balance at Jun. 30, 2020	117,484		117,831		$ 4	2,329,599		$ (922,666)	(1,318,594)		29,488	(347)
Beginning balance (in shares) at Dec. 31, 2020					39,142,896			(10,294,117)
Beginning balance at Dec. 31, 2020	107,674	(18,969)	107,675	(18,969)	$ 4	2,348,114	(67,014)	$ (922,666)	(1,320,886)	48,045	3,109	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(3,116)		(3,006)						14,558		(17,564)	(110)
Vesting of restricted stock units and performance share units (in shares)					308,954
Shares issued under employee stock purchase plan (in shares)					23,418
Shares issued under employee stock purchase plan	349		349			349
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(122,931)
Tax withholdings related to net share settlements of stock-based compensation awards	(4,901)		(4,901)			(4,901)
Purchase of capped call transactions	(23,840)		(23,840)			(23,840)
Stock-based compensation on equity-classified awards	8,387		8,387			8,387
Receipts from noncontrolling interest holders	36											36
Ending balance (in shares) at Mar. 31, 2021					39,352,337			(10,294,117)
Ending balance at Mar. 31, 2021	65,620		65,695		$ 4	2,261,095		$ (922,666)	(1,258,283)		(14,455)	(75)
Beginning balance (in shares) at Dec. 31, 2020					39,142,896			(10,294,117)
Beginning balance at Dec. 31, 2020	107,674	$ (18,969)	107,675	$ (18,969)	$ 4	2,348,114	$ (67,014)	$ (922,666)	(1,320,886)	$ 48,045	3,109	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(9,520)
Ending balance (in shares) at Jun. 30, 2021					39,805,243			(10,294,117)
Ending balance at Jun. 30, 2021	55,836		55,556		$ 4	2,257,613		$ (922,666)	(1,261,665)		(17,730)	280
Beginning balance (in shares) at Mar. 31, 2021					39,352,337			(10,294,117)
Beginning balance at Mar. 31, 2021	65,620		65,695		$ 4	2,261,095		$ (922,666)	(1,258,283)		(14,455)	(75)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(6,404)		(6,657)						(3,382)		(3,275)	253
Vesting of restricted stock units and performance share units (in shares)					707,372
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(254,466)
Tax withholdings related to net share settlements of stock-based compensation awards	(11,716)		(11,716)			(11,716)
Settlement of convertible note hedges	3,061		3,061			3,061
Settlement of warrants	(1,752)		(1,752)			(1,752)
Purchase of capped call transactions	(3,576)		(3,576)			(3,576)
Stock-based compensation on equity-classified awards	10,501		10,501			10,501
Receipts from noncontrolling interest holders	102											102
Ending balance (in shares) at Jun. 30, 2021					39,805,243			(10,294,117)
Ending balance at Jun. 30, 2021	$ 55,836		$ 55,556		$ 4	$ 2,257,613		$ (922,666)	$ (1,261,665)		$ (17,730)	$ 280

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands		6 Months Ended
		Jun. 30, 2021	Jun. 30, 2020
Operating activities
Net income (loss)		$ 11,319	$ (283,590)
Less: Income (loss) from discontinued operations, net of tax		0	382
Income (loss) from continuing operations		11,319	(283,972)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization of property, equipment and software		31,430	45,420
Amortization of acquired intangible assets		4,560	4,923
Impairment of goodwill		0	109,486
Impairment of long-lived assets		0	22,351
Restructuring-related impairment		0	13,903
Stock-based compensation		16,917	22,558
Impairment and other changes in fair value of investments		0	8,089
Amortization of debt discount on convertible senior notes		852	7,123
Foreign currency translation adjustments reclassified into earnings		(32,284)	0
Change in assets and liabilities:
Accounts receivable		5,404	(418)
Prepaid expenses and other current assets		(4,603)	28,657
Right-of-use assets - operating leases		11,055	11,530
Accounts payable		7,121	24,655
Accrued merchant and supplier payables		(117,549)	(143,292)
Accrued expenses and other current liabilities		(6,737)	(7,450)
Operating lease obligations		(16,177)	(15,458)
Other, net		7,922	2,599
Net cash provided by (used in) operating activities from continuing operations		(80,770)	(149,296)
Net cash provided by (used in) operating activities from discontinued operations		0	0
Net cash provided by (used in) operating activities		(80,770)	(149,296)
Investing activities
Purchases of property and equipment and capitalized software		(24,460)	(24,917)
Proceeds from sale or divestment of investment		4,245	31,605
Acquisitions of intangible assets and other investing activities		(1,752)	(2,692)
Net cash provided by (used in) investing activities from continuing operations		(21,967)	3,996
Net cash provided by (used in) investing activities from discontinued operations		0	1,224
Net cash provided by (used in) investing activities		(21,967)	5,220
Financing activities
Proceeds from issuance of 2026 convertible notes		230,000	0
Proceeds from (payments of) borrowings under revolving credit agreement		(100,000)	200,000
Issuance costs for 2026 convertible notes and revolving credit agreement		(7,914)	0
Purchase of capped call transactions		(27,416)	0
Payments for the repurchase of Atairos convertible notes		(254,000)	0
Proceeds from the settlement of convertible note hedges		2,315	0
Payments for the settlement of warrants		(1,345)	0
Taxes paid related to net share settlements of stock-based compensation awards		(16,147)	(7,274)
Payments of finance lease obligations		(4,008)	(5,301)
Other financing activities		94	(3,251)
Net cash provided by (used in) financing activities		(178,421)	184,174
Effect of exchange rate changes on cash, cash equivalents and restricted cash, including cash classified within current assets of discontinued operations		(4,016)	(5,724)
Net increase (decrease) in cash, cash equivalents and restricted cash, including cash classified within current assets of discontinued operations		(285,174)	34,374
Less: Net increase (decrease) in cash classified within current assets of discontinued operations		0	1,224
Net increase (decrease) in cash, cash equivalents and restricted cash		(285,174)	33,150
Cash, cash equivalents and restricted cash, beginning of period	[1]	851,085	752,657
Cash, cash equivalents and restricted cash, end of period	[1]	565,911	785,807
Supplemental Cash Flow Information [Abstract]
Cash paid for interest		11,251	9,387
Income tax payments for continuing operations		6,446	5,322
Non-cash investing and financing activities:
Right-of-use assets obtained in exchange for operating leases liabilities		$ 0	$ 2,867
[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, 2021, December 31, 2020, June 30, 2020 and December 31, 2019 (in thousands): June 30, 2021 December 31, 2020 June 30, 2020 December 31, 2019 Cash and cash equivalents $ 565,033 $ 850,587 $ 784,688 $ 750,887 Restricted cash included in prepaid expenses and other current assets 878 498 889 1,534 Restricted cash included in other non-current assets — — 230 236 Cash, cash equivalents and restricted cash $ 565,911 $ 851,085 $ 785,807 $ 752,657

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands		Jun. 30, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019
Restricted Cash [Abstract]
Cash and cash equivalents		$ 565,033	$ 850,587	$ 784,688	$ 750,887
Restricted cash included in prepaid expenses and other current assets		878	498	889	1,534
Restricted cash included in other non-current assets		0	0	230	236
Cash, cash equivalents and restricted cash	[1]	$ 565,911	$ 851,085	$ 785,807	$ 752,657
[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, 2021, December 31, 2020, June 30, 2020 and December 31, 2019 (in thousands): June 30, 2021 December 31, 2020 June 30, 2020 December 31, 2019 Cash and cash equivalents $ 565,033 $ 850,587 $ 784,688 $ 750,887 Restricted cash included in prepaid expenses and other current assets 878 498 889 1,534 Restricted cash included in other non-current assets — — 230 236 Cash, cash equivalents and restricted cash $ 565,911 $ 851,085 $ 785,807 $ 752,657

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2021
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 connects consumers to merchants by offering goods and services, generally at a discount. Consumers 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 . COVID-19 Pandemic Since March 2020, the COVID-19 pandemic has led to a significant decrease in consumer demand, a decrease in customer redemptions and elevated refund levels due to changes in consumer behavior and actions taken by governments to control the spread of COVID-19, including quarantines, travel restrictions, as well as business restrictions and shutdowns. The ongoing COVID-19 pandemic has had an adverse impact on our financial condition, results of operations and cash flows, which included impairments of our goodwill and long-lived assets in 2020. Recovery from the COVID-19 pandemic could be volatile and prolonged given the unprecedented and continuously-evolving nature of the situation. 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, 2020. 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. Investments in entities in which we do not have a controlling financial interest are accounted for at fair value, as available-for-sale securities or at cost adjusted for observable price changes and impairments, as appropriate. 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. Reclassifications Certain reclassifications have been made to the condensed consolidated financial statements of prior periods to conform to the current period presentation. Adoption of New Accounting Standards We adopted the guidance in Accounting Standards Update ("ASU") 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes, on January 1, 2021 . This ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of ASU 2019-12 did not have a material impact on the condensed consolidated financial statements. We adopted the guidance in ASU 2020-03, Codification Improvements to Financial Instruments, on January 1, 2021. This ASU amends a wide variety of Topics in the Codification, including revolving-debt arrangements and allowance for credit losses related to leases. The adoption of ASU 2020-03 did not have a material impact on the condensed consolidated financial statements. We early adopted the guidance in ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, on January 1, 2021. The ASU removes the separation models for convertible debt with a cash conversion feature or convertible instruments with a beneficial conversion feature. Additionally, the ASU removes certain conditions for equity classification related to contracts in an entity’s own equity (e.g., warrants) and amends certain guidance related to the computation of income (loss) per share for convertible instruments and contracts in an entity’s own equity. Prior to the adoption of ASU 2020-06, we separated the convertible senior notes due 2022 (the "Atairos Notes") into their liability and equity components. Following the adoption of ASU 2020-06, the previously bifurcated equity component of the Atairos Notes was recombined with the liability component, resulting in a single liability-classified instrument. The carrying value of the Atairos Notes at transition was determined by recalculating the basis of the Atairos Notes as if the conversion option had not been bifurcated at issuance. Transaction costs related to the issuance of the Atairos Notes that were allocated to the equity component were reclassified out of Additional paid-in-capital and the amortization and the related debt discount associated with these costs was recalculated through the transition date. The transaction costs were recorded as a debt discount in the condensed consolidated balance sheets and amortized to interest expense over the remaining term of the Atairos Notes. Together with the cash interest, this resulted in an effective interest rate of 3.76%. As a result of adopting ASU 2020-06, we recorded a $67.0 million net reduction to additional paid-in capital, a $19.0 million increase to Convertible senior notes, net and a $48.0 million reduction to our opening accumulated deficit as of January 1, 2021. See Note 5, Financing Arrangements

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND LONG-LIVED ASSETS	GOODWILL AND LONG-LIVED ASSETS The following table summarizes goodwill activity by segment for the six months ended June 30, 2021 (in thousands): North America International (1) Consolidated Balance as of December 31, 2020 $ 178,685 $ 36,014 $ 214,699 Other (2) — 3,776 3,776 Foreign currency translation — (711) (711) Balance as of June 30, 2021 $ 178,685 $ 39,079 $ 217,764 (1) As of June 30, 2021, the International reporting unit had a negative carrying value. (2) Represents the reclassification between Right-of-use assets - operating leases, net and Goodwill due to an adjustment in the allocation of impairments recorded in 2020 between those two accounts. During the first quarter 2020, 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. 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. For the six months ended June 30, 2020, we recognized $109.5 million of goodwill impairment and $22.4 million of long-lived asset impairment 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 additional information. Future events and changing market conditions could require us to re-evaluate the estimates used in our fair value measurements, potentially resulting in additional impairment of long-lived assets or goodwill in future periods. 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 for the six months ended June 30, 2020 (in thousands): Impairment Property, equipment and software, net 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 additional 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 additional information . The following table summarizes intangible assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Merchant relationships $ 20,498 $ 11,125 $ 9,373 $ 20,208 $ 9,236 $ 10,972 Trade names 9,687 8,097 1,590 9,651 7,921 1,730 Developed technology 554 554 — 2,121 1,863 258 Patents 11,752 5,091 6,661 10,813 4,697 6,116 Other intangible assets 17,724 7,820 9,904 17,823 6,748 11,075 Total $ 60,215 $ 32,687 $ 27,528 $ 60,616 $ 30,465 $ 30,151 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 $2.3 million and $2.4 million for the three months ended June 30, 2021 and 2020 and $4.6 million and $4.9 million for the six months ended June 30, 2021 and 2020. As of June 30, 2021, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2021 $ 4,302 2022 8,359 2023 7,179 2024 3,433 2025 1,835 Thereafter 2,420 Total $ 27,528

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	INVESTMENTS The following table summarizes investments as of June 30, 2021 and December 31, 2020 (dollars in thousands): June 30, 2021 Percent Ownership of Voting Stock December 31, 2020 Percent Ownership of Voting Stock Other equity investments $ 36,472 1% to 19% $ 37,671 1% to 19% Available-for-sale securities - redeemable preferred shares (1) — 19% to 25% — 19% to 25% Fair value option investments (1) — 10% to 19% — 10% to 19% Total investments $ 36,472 $ 37,671 (1) We hold available-for-sale securities and fair value option investments in various entities that were written down to zero prior to December 31, 2020. During the first quarter 2020, we recognized a $1.4 million loss from changes in the fair value of our fair value option investments. Other Equity Investments Other equity investments represent equity investments without readily determinable fair values recorded at cost adjusted for observable price changes and impairments. In the second quarter 2021, we divested our shares in an other equity investment and recognized a gain and total cash consideration of $4.2 million, which is presented in Other income (expense), net in the condensed consolidated statements of operations for the three and six months ended June 30, 2021. During the first quarter 2020, we sold 50% of our shares in an other equity investment for total cash consideration of $34.0 million.

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION	6 Months Ended
	Jun. 30, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
SUPPLEMENTAL CONDENSED 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, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest income $ 1,327 $ 1,430 $ 2,482 $ 3,986 Interest expense (5,473) (8,009) (10,589) (14,967) Impairment and other changes in fair value of investments 4,245 — 4,245 (8,089) Loss on extinguishment of debt (5,090) — (5,090) — Foreign currency gains (losses), net and other (1) 2,064 4,884 24,148 (1,612) Other income (expense), net $ (2,927) $ (1,695) $ 15,196 $ (20,682) (1) Includes a $32.3 million cumulative foreign currency translation adjustment gain that was reclassified into earnings for the six months ended June 30, 2021 as a result of the substantial liquidation of our subsidiary in Japan as part of our restructuring actions. See Note 9, Restructuring and Related Charges, for additional information. The following table summarizes prepaid expenses and other current assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Prepaid expenses $ 20,956 $ 18,038 Income taxes receivable 6,674 5,437 Other 17,256 16,966 Total prepaid expenses and other current assets $ 44,886 $ 40,441 The following table summarizes other non-current assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Deferred income tax $ 11,615 $ 11,593 Debt issue costs, net 957 1,852 Deferred contract acquisition costs 6,771 5,315 Deferred cloud implementation costs 10,760 10,402 Other 4,592 5,165 Total other non-current assets $ 34,695 $ 34,327 The following table summarizes accrued merchant and supplier payables as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Accrued merchant payables $ 255,306 $ 303,260 Accrued supplier payables (1) 34,577 107,703 Total accrued merchant and supplier payables $ 289,883 $ 410,963 (1) Includes 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, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Refund reserve $ 29,692 $ 33,173 Compensation and benefits 50,367 54,958 Accrued marketing 16,389 15,299 Restructuring-related liabilities 16,873 13,746 Customer credits 75,530 61,006 Income taxes payable 2,263 7,862 Deferred revenue 5,786 11,223 Operating and finance lease obligations 34,433 37,755 Deferred cloud computing contract incentive 3,000 3,000 Other (1) 48,589 56,977 Total accrued expenses and other current liabilities $ 282,922 $ 294,999 (1) Includes $2.9 million in certain payroll taxes under the Coronavirus Aid, Relief and Economic Security ("CARES") Act. These amounts are due by December 31, 2021. The following table summarizes other non-current liabilities as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Contingent income tax liabilities $ 26,356 $ 25,593 Deferred income taxes 3,492 3,170 Deferred cloud computing contract incentive 2,750 4,250 Other (1) 10,006 11,415 Total other non-current liabilities $ 42,604 $ 44,428

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS Adoption of ASU 2020-06 On January 1, 2021, we early adopted ASU 2020-06 using the modified retrospective method. The ASU eliminates the requirement to separately recognize an equity component when accounting for convertible debt that may be cash-settled upon conversion or convertible instruments with a beneficial conversion feature. Additionally, the ASU removes certain conditions for equity classification related to contracts in an entity’s own equity (e.g., warrants) and amends certain guidance related to the computation of income (loss) per share for convertible instruments and contracts in an entity’s own equity. Beginning January 1, 2021, our condensed consolidated financials are presented in accordance with ASU 2020-06, while prior period amounts are not adjusted and continue to be reported in accordance with our historical policies. The new guidance changed the accounting for our 3.25% Convertible Senior Notes, due 2022, as discussed below. 3.25% Convertible Senior Notes due 2022 In April 2016, we issued $250.0 million in aggregate principal amount of convertible senior notes, the Atairos Notes, in a private placement to A-G Holdings, L.P. In May 2021, we repurchased the Atairos Notes for an aggregate purchase price equal to $255.0 million, consisting of the $250.0 million outstanding principal amount, $1.0 million of accrued interest through the repurchase date and a $4.0 million prepayment penalty. In the second quarter 2021, we recognized a $5.1 million loss on the early extinguishment of the Atairos Notes, which is presented in Other income (expense), net on the condensed consolidated statements of operations. 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 were intended to reduce the potential economic dilution upon conversion of the Atairos Notes. We also sold warrants for total cash proceeds of $35.5 million to certain bank counterparties. 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 December 31, 2020. In connection with the repurchase of the Atairos Notes, we entered into agreements (collectively "the Unwind Agreements") with each of the bank counterparties to unwind the convertible note hedges and warrants in May 2021. Pursuant to the terms of the Unwind Agreements, we received cash proceeds of $2.3 million for the settlement of the convertible note hedges and paid cash consideration of $1.3 million for the settlement of the warrants. 1.125% Convertible Senior Notes due 2026 In March and April 2021, we issued $230.0 million aggregate principal amount of convertible senior notes due 2026 (the "2026 Notes") in a private offering to qualified institutional buyers. The net proceeds from this offering were $222.1 million. The 2026 Notes bear interest at a rate of 1.125% per annum, payable semiannually in arrears on March 15 and September 15 of each year, beginning on September 15, 2021. The 2026 Notes will mature on March 15, 2026, subject to earlier repurchase, redemption or conversion. We used $27.4 million of the net proceeds from the offering to pay the cost of certain related capped call transactions and used the remaining net proceeds, together with cash on hand, to repurchase the Atairos Notes. Each $1,000 of principal amount of the 2026 Notes initially is convertible into 14.6800 shares of common stock, which is equivalent to an initial conversion price of $68.12 per share, subject to adjustment upon the occurrence of specified events. In addition, upon the occurrence of a make-whole fundamental change (as defined in the Indenture governing the 2026 Notes) or if we issue a notice of redemption, we will, in certain circumstances, increase the conversion rate by a number of additional shares for a holder that elects to convert its 2026 Notes in connection with such make-whole fundamental change or redemption. 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. Subject to certain conditions, holders of the 2026 Notes may convert the 2026 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. Based on the closing price of the common stock of $43.16 as of June 30, 2021, the if-converted value of the 2026 Notes was less than the principal amount. Certain conditions apply to the conversion by holders and redemption by us of the 2026 Notes, which are set forth in the Indenture governing the 2026 Notes. In addition, upon the occurrence of a fundamental change (as defined in the Indenture) prior to the maturity date, holders may require us to repurchase all or a portion of the 2026 Notes for cash. The 2026 Notes are our senior unsecured obligations and will rank senior in right of payment to any of our indebtedness that is expressly subordinated in right of payment to the 2026 Notes; equal in right of payment to any of our unsecured indebtedness that is not so subordinated; effectively junior in right of payment to any of our secured indebtedness to the extent of the value of the assets securing such indebtedness; and structurally junior to all indebtedness and other liabilities of current or future subsidiaries (including trade payables). 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 2026 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 2026 Notes and any accrued and unpaid interest would automatically become immediately due and payable. We account for the 2026 Notes as a single liability-classified instrument measured at amortized cost due to the adoption of ASU 2020-06. The carrying value of the 2026 Notes was determined by deducting transaction costs incurred in connection with the issuance of the 2026 Notes of $7.8 million from the principal amount. Those transaction costs were recorded as a debt discount in the condensed consolidated balance sheets and are amortized to interest expense. Together with the cash interest, this results in an effective interest rate of 1.83% over the term of the 2026 Notes. We have presented the 2026 Notes in non-current liabilities in the accompanying condensed consolidated balance sheets. The carrying amount of the 2026 Notes consisted of the following as of June 30, 2021 (in thousands): June 30, 2021 Principal amount $ 230,000 Less: debt discount (7,346) Net carrying amount of liability $ 222,654 We classified the fair value of the 2026 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 2026 Notes and our cost of debt. The estimated fair value of the 2026 Notes as of June 30, 2021 was $217.6 million and was determined using a lattice model. As of June 30, 2021, the remaining term for the 2026 Notes is approximately 4 years and 9 months. During the three and six months ended June 30, 2021 and 2020, we recognized total interest costs on the 2026 Notes and the Atairos Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Contractual interest $ 1,700 $ 2,032 $ 3,732 $ 4,064 Amortization of debt discount 549 3,607 852 7,123 Total $ 2,249 $ 5,639 $ 4,584 $ 11,187 Capped Call Transactions In March and April 2021, in connection with the offering of the 2026 Notes, we entered into privately negotiated capped call transactions with each of Barclays Bank PLC, BNP Paribas and Mizuho Markets Americas LLC. The capped call transactions cover, subject to customary adjustments, the number of shares of common stock initially underlying the 2026 Notes. The capped call transactions are expected generally to reduce potential dilution to our common stock upon any conversion of the 2026 Notes and/or offset any cash payments we are required to make in excess of the principal amount of converted notes, with such reduction and/or offset subject to a cap initially equal to $104.80 (which represents a premium of 100% over the last reported sale price of our common stock on The Nasdaq Global Select Market on March 22, 2021), subject to certain adjustments under the terms of the capped call transactions. The capped call transactions are accounted for as freestanding derivatives and recorded at the initial fair value in additional paid-in-capital in the condensed consolidated balance sheets with no recorded subsequent change to fair value as long as they meet the criteria for equity classification. Under the if-converted method, the shares of common stock underlying the conversion option in the 2026 Notes are included in the diluted income (loss) per share denominator and the interest expense and amortization of the debt discount on the 2026 Notes, net of tax, are added to the numerator. However, upon conversion, there will be minimized economic dilution from the 2026 Notes, as exercise of the capped call transactions reduces dilution from the 2026 Notes that would have otherwise occurred when the price of our common stock exceeds the conversion price. The capped call transactions are intended to offset actual dilution from the conversion of the 2026 Notes and to effectively increase the overall conversion price from $68.12 to $104.80 per share. Revolving Credit Agreement In May 2019, we entered into a second amended and restated senior secured revolving credit agreement which provided for aggregate principal borrowings of up to $400.0 million (prior to the Amendments described below) and matures in May 2024. In July 2020, we entered into an amendment to the revolving credit agreement (the "First Amendment") in order to provide us with, among other things, operational flexibility and covenant relief through the end of the first quarter of 2021 in light of the ongoing impacts of COVID-19 on our business. In addition to the covenant relief described below, the First Amendment permanently reduces borrowing capacity under our senior secured revolving credit facility from $400.0 million to $225.0 million. In March 2021, we entered into a second amendment to the revolving credit agreement (the "Second Amendment" and the revolving credit agreement as amended, the "Amended Credit Agreement") to extend the suspension period provided by the First Amendment through the fourth quarter 2021 (the "Suspension Period"), amend and remove certain financial covenants applicable after the amended Suspension Period ends and permit the issuance of the 2026 Notes and related capped call transactions. We deferred debt issuance costs of $3.5 million as a result of entering into the Amended Credit Agreement. Deferred debt issuance costs are included within Other non-current assets on the condensed consolidated balance sheets as of June 30, 2021 and are amortized to interest expense over the term of the respective agreement. Pursuant to the Amendments, during the Suspension Period, we will be exempt from certain covenant restrictions, namely the requirements to maintain a maximum funded indebtedness to EBITDA ratio 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 (which covenant will apply again upon termination of the Suspension Period). Additionally, the Amendments provide 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. The Second Amendment also permanently removes requirements (which previously only applied after the Suspension Period) that we maintain (i) a maximum senior secured indebtedness to EBITDA ratio and (ii) unrestricted cash of not less than $250.0 million. Finally, the Second Amendment changes the requirement to maintain a minimum fixed charge coverage ratio (which requirement applies only after the Suspension Period ends) to a requirement to maintain a minimum interest coverage ratio. 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 Amendments further restrict 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 Amendments also increased interest rates through the end of the Suspension Period, raising the alternative base rate and Canadian prime spreads to 1.50%, the fixed rate spreads to 2.50% and the commitment fee to 0.40% 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 pre-Amendment levels, 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 includes a replacement mechanism for the discontinuation of the adjusted LIBO rate. In addition, the Amended Credit Agreement 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.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2021
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, 2021 and through the date of this report, did not materially change from the amounts set forth in our 2020 Annual Report on Form 10-K. Legal Matters and Other Contingencies From time to time, we are party to various legal proceedings incident to the operation of our business. For example, we currently are involved in proceedings brought by merchants, employment and related matters, 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, an individual plaintiff filed a securities fraud class action complaint in the United States District Court for the Northern District of Illinois, and in July 2020, another individual was appointed as lead plaintiff. The lawsuit covers the time period from July 30, 2019 through February 18, 2020. The lead 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 and the Groupon Select program. Groupon filed a motion to dismiss the complaint and, on April 28, 2021, the Court granted this motion and dismissed the complaint without prejudice. The Court provided the plaintiff with the opportunity to file a motion to seek leave to file an amended complaint, and plaintiff filed a motion for leave to file a second amended complaint, which has the same allegations and class period as the prior complaint. On June 23, 2021, Groupon filed an opposition to plaintiff's motion. We intend to continue to vigorously defend the case, 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 may 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, materially damage our brand or reputation, 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. Our remaining indemnification liabilities were $2.8 million as of June 30, 2021. 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, 2021 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, 2021
Share-based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Common Stock Pursuant to our restated certificate of incorporation, as of June 30, 2021, 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, 2021 and 2020, we did not purchase any shares under the program. As of June 30, 2021, 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, available cash and other factors, and the share repurchase program may be terminated at any time. Groupon, Inc. Stock Plans The Groupon, Inc. Stock Plans (the "Plans") are administered by the Compensation Committee of the Board (the "Compensation Committee"). As of June 30, 2021, 2,763,276 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 are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cost of revenue $ 190 $ 81 $ 361 $ 340 Marketing 178 (33) 313 841 Selling, general and administrative 9,370 8,495 16,243 21,377 Restructuring and related charges — 1,424 — 1,424 Total stock-based compensation expense $ 9,738 $ 9,967 $ 16,917 $ 23,982 We capitalized $1.1 million and $1.2 million of stock-based compensation for the three months ended June 30, 2021 and 2020, and $2.0 million and $2.3 million for the six months ended June 30, 2021 and 2020 in connection with internally-developed software and cloud computing arrangements. Employee Stock Purchase Plan The Groupon, Inc. 2012 Employee Stock Purchase Plan, as amended, ("ESPP") authorizes us to grant up to 1,000,000 shares of common stock under that plan as of June 30, 2021. For the six months ended June 30, 2021 and 2020, 23,418 and 28,621 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, 2021: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2020 1,853,007 $ 31.91 Granted 901,603 43.07 Vested (929,616) 28.47 Forfeited (193,507) 36.09 Unvested at June 30, 2021 1,631,487 $ 39.38 As of June 30, 2021, $52.8 million of unrecognized compensation costs related to unvested restricted stock units are expected to be recognized over a remaining weighted-average period of 1.16 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 year ended December 31, 2019, we also granted performance share units subject to a market condition ("Market-based Performance Share Units"). 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, 2021: 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, 2020 124,709 $ 29.73 57,668 $ 60.60 Granted (1) 41,729 15.44 — — Vested (86,710) 24.36 — — Forfeited (282) 69.00 — — Unvested at June 30, 2021 79,446 27.95 57,668 60.60 Maximum shares issuable upon vesting at June 30, 2021 79,446 57,668 (1) Performance Share Units granted during the six months ended June 30, 2021 relate to the issuance of incremental shares upon the Compensation Committee's certification of the achievement of the 2020 performance metrics. As of June 30, 2021, $0.8 million of unrecognized compensation costs related to unvested Performance Share Units are expected to be recognized over a remaining weighted-average period of 1.17 years. We have recognized all compensation costs related to our unvested Market-Based Performance Share Units.

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2021
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, 2021 and 2020. Contract Balances Our deferred revenue relates to product sales and gift card revenue. Revenue for product sales is recognized as the products are delivered to customers, generally within two weeks following the balance sheet date, while revenue for gift cards is recognized upon customer redemption. Our deferred revenue was $5.8 million as of June 30, 2021. As of December 31, 2020, our deferred revenue was $11.2 million, which was substantially recognized during the six months ended June 30, 2021. Customer Credits We issue credits to customers that can be applied to future purchases through our online marketplaces. Credits are primarily issued as consideration for refunds. To a lesser extent, credits are issued for customer relationship purposes. The following table summarizes the activity in the liability for customer credits for the six months ended June 30, 2021 (in thousands): Customer Credits Balance as of December 31, 2020 $ 61,006 Credits issued 119,558 Credits redeemed (1) (89,553) Breakage revenue recognized (14,988) Foreign currency translation (493) Balance as of June 30, 2021 $ 75,530 (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. Historically, customer credits have primarily been used within one year of issuance; however, usage patterns have been impacted from changes in customer behavior due to COVID-19. 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, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Prepaid expenses and other current assets $ 994 $ 1,009 Other non-current assets 6,771 5,315 The amortization of deferred contract acquisition costs is classified within Selling, general and administrative expense in the condensed consolidated statements of operations. We amortized $2.6 million and $4.0 million of deferred contract acquisition costs during the three months ended June 30, 2021 and 2020, and $5.2 million and $8.7 million for the six months ended June 30, 2021 and 2020. We did not recognize any impairments in relation to the deferred contract acquisition costs during the three and six months ended June 30, 2021 and 2020. 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, 2021 (in thousands): Allowance for Expected Credit Losses Balance as of December 31, 2020 $ 9,756 Change in provision 1,378 Write-offs (1,097) Foreign currency translation 70 Balance as of June 30, 2021 $ 10,107 Variable Consideration for Unredeemed Vouchers

RESTRUCTURING AND RELATED CHARG

RESTRUCTURING AND RELATED CHARGES	6 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND RELATED CHARGES	RESTRUCTURING AND RELATED CHARGES In April 2020, the Board approved a multi-phase restructuring plan of up to $105.0 million of total pretax charges 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 the restructuring actions through the end of 2021. We have incurred cumulative Restructuring and related charges of $86.5 million since the inception of the restructuring plan. Our restructuring plan includes workforce reductions of approximately 1,600 positions globally, the exit or discontinuation of the use of certain leases and other assets, impairments of our right-of-use and other long-lived assets, and the exit of our operations in Japan and New Zealand. In the first quarter 2021, we substantially liquidated our subsidiary in Japan and reclassified $32.3 million of cumulative foreign currency translation gains into earnings, which is presented in Other income (expense), net on the condensed consolidated statements of operations for the six months ended June 30, 2021. The majority of our restructuring charges are expected to be paid in cash and primarily relate to employee severance and benefits expenses, facilities-related costs and professional advisory fees. We will continue to evaluate our cost structure, including additional workforce reductions, as part 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 tables summarize costs incurred by segment related to the restructuring plans for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ (10) $ 424 $ 623 $ 1,037 International 12,605 50 553 13,208 Consolidated $ 12,595 $ 474 $ 1,176 $ 14,245 Six Months Ended June 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 432 $ 1,231 $ 1,364 $ 3,027 International 19,065 28 (453) 18,640 Consolidated $ 19,497 $ 1,259 $ 911 $ 21,667 Three and Six Months Ended June 30, 2020 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Assets 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 As a part of our restructuring plan, we vacated, terminated or modified several of our leased facilities, and some of those facilities are being actively marketed for sublease or we are in negotiations with the landlord to potentially terminate or modify those leases. During the second quarter 2020, 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 those assets to their respective fair value. See Note 2, Goodwill and Long-Lived Assets, for additional information. Rent expense, including amortization of the right-of-use asset and accretion of the operating lease liability, sublease income, termination and modification gains and losses, and other variable lease costs related to the leased facilities vacated as part of our restructuring plan are presented within Restructuring and related charges in the condensed consolidated statements of operations. The current and non-current liabilities associated with these leases continue to be presented within Other current liabilities and Operating lease obligations in the condensed consolidated balance sheets. The following table summarizes restructuring liability activity for each period (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) 36,266 2,137 38,403 Cash payments (25,328) (1,289) (26,617) Foreign currency translation 1,660 (14) 1,646 Balance as of December 31, 2020 13,297 834 14,131 Charges payable in cash 19,497 1,259 20,756 Cash payments (15,511) (1,720) (17,231) Foreign currency translation (398) — (398) Balance as of June 30, 2021 $ 16,885 $ 373 $ 17,258 (1) Amounts included in the year ended December 31, 2019 are related to prior restructuring plans and the liabilities under those plans have been substantially settled.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2021
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, 2021 and 2020 was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Provision (benefit) for income taxes $ (1,789) $ (696) $ 638 $ (6,684) Income (loss) from continuing operations before provision (benefit) for income taxes (4,918) (73,808) 11,957 (290,656) 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, 2021 were the benefit of non-taxable items and the U.S. research and development tax credit. The three and six months ended June 30, 2021 and 2020 were also impacted by the pretax losses incurred in jurisdictions that have valuation allowances against their net deferred tax assets. The six months ended June 30, 2020 was impacted by the reversals of reserves for uncertain tax positions due to the closure of tax audits and by the carryback of federal net operating losses due to the income tax relief provided by the 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 $123.9 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 $3.4 million in unrecognized tax benefits may occur within the 12 months following June 30, 2021 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, 2021 and December 31, 2020 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. As of June 30, 2021 and December 31, 2020, we had a valuation allowance recorded against our U.S. deferred tax assets. Given our U.S. current earnings and projected future earnings, we believe that there is a reasonable possibility that within the next six months, sufficient positive evidence may be available to support the conclusion that a valuation allowance will no longer be required. Release of the valuation allowance would result in a decrease to income tax expense in the period the release is recorded. However, the timing and amount of the valuation allowance release could vary based on the level of profitability that we are able to achieve.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2021
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. In determining fair value, we use various valuation approaches within the fair value measurement framework. The valuation methodologies used for our assets and liabilities measured at fair value and their classification in the valuation hierarchy are summarized below: Fair value option investments and available-for-sale securities. We have fair value option investments and available-for-sale securities that we measure using the income approach. We have classified these investments as Level 3 due to the lack of observable market data over fair value inputs such as cash flow projections and discount rates. Contingent consideration. During the first quarter 2021, we settled a contingent consideration arrangement to the former owners of a business acquired in 2018. We use the income approach to value contingent consideration obligations based on future financial performance. We have classified our contingent consideration 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 table provides a roll forward of the fair value of recurring Level 3 fair value measurements for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Assets Fair value option investments: Beginning balance $ — $ — $ — $ 1,405 Total gains (losses) included in earnings — — — (1,405) Ending balance $ — $ — $ — $ — Unrealized gains (losses) still held (1) $ — $ — $ — $ (1,405) Liabilities Contingent consideration: Beginning balance $ — $ 1,219 $ 326 $ 1,298 Settlements of contingent consideration liabilities — (908) (393) (908) Total losses (gains) included in earnings — 2 — 6 Foreign currency translation — (35) 67 (118) Ending balance $ — $ 278 $ — $ 278 Unrealized gains (losses) still held (1) $ — $ 2 $ — $ 6 (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. In the second quarter 2021, we divested our shares in an other equity investment and recognized a gain and total cash consideration of $4.2 million, which is presented in Other income (expense), net in the condensed consolidated statements of operations for the three and six months ended June 30, 2021. 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 statements 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, 2021 and 2020. 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, 2021
Earnings Per Share [Abstract]
INCOME (LOSS) PER SHARE	INCOME (LOSS) PER SHARE Basic net income (loss) per share is computed using the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share is computed using the weighted-average number of common shares and the effect of potentially dilutive securities outstanding during the period. Potentially dilutive securities include stock options, restricted stock units, performance share units, ESPP shares, warrants and convertible senior notes. If dilutive, those potentially dilutive securities are reflected in diluted net income (loss) per share 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, 2021 and 2020 (in thousands, except share amounts and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Basic and diluted net income (loss) per share: Numerator Income (loss) - continuing operations $ (3,129) $ (73,112) $ 11,319 $ (283,972) Less: Income (loss) attributable to noncontrolling interests 253 (995) 143 2,049 Basic net income (loss) attributable to common stockholders - continuing operations (3,382) (72,117) 11,176 (286,021) Net income (loss) attributable to common stockholders - discontinued operations — — — 382 Basic net income (loss) attributable to common stockholders $ (3,382) $ (72,117) $ 11,176 $ (285,639) Diluted net income (loss) attributable to common stockholders - continuing operations (3,382) (72,117) 11,176 (286,021) Net income (loss) attributable to common stockholders - discontinued operations — — — 382 Diluted net income (loss) attributable to common stockholders $ (3,382) $ (72,117) $ 11,176 $ (285,639) Denominator Shares used in computation of basic net income (loss) per share 29,273,806 28,493,258 29,139,930 28,426,308 Weighted-average effect of diluted securities Restricted stock units — — 893,440 — Performance share units and other stock-based compensation awards — — 87,481 — Shares used in computation of diluted net income (loss) per share 29,273,806 28,493,258 30,120,851 28,426,308 Basic net income (loss) per share: Continuing operations $ (0.12) $ (2.53) $ 0.38 $ (10.06) Discontinued operations — — — 0.01 Basic net income (loss) per share $ (0.12) $ (2.53) $ 0.38 $ (10.05) Diluted net income (loss) per share: Continuing operations $ (0.12) $ (2.53) $ 0.37 $ (10.06) Discontinued operations — — — 0.01 Diluted net income (loss) per share $ (0.12) $ (2.53) $ 0.37 $ (10.05) 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, 2021 2020 2021 2020 Restricted stock units 1,871,251 1,431,857 189,132 1,509,472 Performance share units and other stock-based compensation awards 104,393 118,603 — 221,284 Convertible senior notes due 2022 (1) 1,119,251 2,314,815 1,717,033 2,314,815 Convertible senior notes due 2026 (1) 3,352,202 — 1,676,101 — Warrants 1,195,564 2,314,815 1,755,189 2,314,815 Capped call transactions 3,352,202 — 1,773,968 — Total 10,994,863 6,180,090 7,111,423 6,360,386 (1) We apply the if-converted method in computing the effect of our convertible senior notes on diluted net income (loss) per share, whereby the numerator of our diluted net income (loss) per share computations are adjusted for interest expense, net of tax, and the denominator is adjusted for the number shares into which the convertible senior notes could be converted. The effect is only included in the calculation of income (loss) per share for those instruments for which it would reduce income (loss) per share. See Note 5, Financing Arrangements , for additional information.

SEGMENT INFORMATION

SEGMENT INFORMATION	6 Months Ended
	Jun. 30, 2021
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. Our measure of segment profitability is contribution profit, defined as gross profit less marketing expense, which is consistent with how management reviews the operating results of the segments. Contribution profit measures the amount of marketing investment needed to generate gross profit. Other operating expenses are excluded from contribution profit as management does not review those expenses by segment. The following table summarizes revenue by reportable segment and category for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Service revenue: Local $ 139,853 $ 81,724 $ 265,227 $ 224,384 Goods 12,792 5,869 28,077 9,614 Travel 8,143 2,525 14,102 8,974 Total service revenue 160,788 90,118 307,406 242,972 Product revenue - Goods — 143,239 626 225,514 Total North America revenue (1) 160,788 233,357 308,032 468,486 International Service revenue: Local 40,329 18,025 63,518 66,693 Goods 1,580 3,279 3,550 5,512 Travel 3,464 955 4,311 4,228 Total service revenue 45,373 22,259 71,379 76,433 Product revenue - Goods 59,797 140,030 150,364 224,877 Total International revenue (1) $ 105,170 $ 162,289 $ 221,743 $ 301,310 (1) North America includes revenue from the United States of $159.0 million and $232.2 million for the three months ended June 30, 2021 and 2020, and $304.0 million and $463.1 million for the six months ended June 30, 2021 and 2020. International includes revenue from the United Kingdom of $36.9 million and $58.7 million for the three months ended June 30, 2021 and 2020. International includes revenue from the United Kingdom and France of $79.0 million and $48.8 million for the six months ended June 30, 2021, and United Kingdom of $108.2 million for the six months ended June 30, 2020. There were no other individual countries that represented more than 10% of consolidated total revenue for the three and six months ended June 30, 2021 and 2020. 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, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Service gross profit: Local $ 124,821 $ 71,638 $ 237,247 $ 195,497 Goods 10,769 4,403 23,825 7,411 Travel 6,612 1,890 11,330 5,852 Total service gross profit 142,202 77,931 272,402 208,760 Product gross profit - Goods — 23,761 168 36,703 Total North America gross profit 142,202 101,692 272,570 245,463 International Service gross profit: Local 38,192 14,843 59,619 59,367 Goods 1,446 2,557 3,305 4,573 Travel 3,154 804 3,867 3,548 Total service gross profit 42,792 18,204 66,791 67,488 Product gross profit - Goods 8,949 17,330 21,565 25,522 Total International gross profit $ 51,741 $ 35,534 $ 88,356 $ 93,010 The following table summarizes contribution profit by reportable segment for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Gross profit $ 142,202 $ 101,692 $ 272,570 $ 245,463 Marketing 33,177 14,076 55,945 53,485 Contribution profit 109,025 87,616 216,625 191,978 International Gross profit 51,741 35,534 88,356 93,010 Marketing 10,543 11,166 21,441 31,887 Contribution profit 41,198 24,368 66,915 61,123 Consolidated Gross profit 193,943 137,226 360,926 338,473 Marketing 43,720 25,242 77,386 85,372 Contribution profit 150,223 111,984 283,540 253,101 Selling, general and administrative 137,969 143,619 265,112 350,760 Goodwill impairment — — — 109,486 Long-lived asset impairment — — — 22,351 Restructuring and related charges 14,245 40,478 21,667 40,478 Income (loss) from operations $ (1,991) $ (72,113) $ (3,239) $ (269,974) The following table summarizes total assets by reportable segment as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Total assets: North America (1) $ 889,724 $ 971,110 International (1) 218,816 440,397 Consolidated total assets $ 1,108,540 $ 1,411,507

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2021
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. Investments in entities in which we do not have a controlling financial interest are accounted for at fair value, as available-for-sale securities or at cost adjusted for observable price changes and impairments, as appropriate.
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.
Reclassifications	Reclassifications Certain reclassifications have been made to the condensed consolidated financial statements of prior periods to conform to the current period presentation.
Adoption of New Accounting Standards	Adoption of New Accounting Standards We adopted the guidance in Accounting Standards Update ("ASU") 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes, on January 1, 2021 . This ASU simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740 and also clarifies and amends existing guidance to improve consistent application. The adoption of ASU 2019-12 did not have a material impact on the condensed consolidated financial statements. We adopted the guidance in ASU 2020-03, Codification Improvements to Financial Instruments, on January 1, 2021. This ASU amends a wide variety of Topics in the Codification, including revolving-debt arrangements and allowance for credit losses related to leases. The adoption of ASU 2020-03 did not have a material impact on the condensed consolidated financial statements. We early adopted the guidance in ASU 2020-06, Debt - Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity's Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity's Own Equity, on January 1, 2021. The ASU removes the separation models for convertible debt with a cash conversion feature or convertible instruments with a beneficial conversion feature. Additionally, the ASU removes certain conditions for equity classification related to contracts in an entity’s own equity (e.g., warrants) and amends certain guidance related to the computation of income (loss) per share for convertible instruments and contracts in an entity’s own equity. Prior to the adoption of ASU 2020-06, we separated the convertible senior notes due 2022 (the "Atairos Notes") into their liability and equity components. Following the adoption of ASU 2020-06, the previously bifurcated equity component of the Atairos Notes was recombined with the liability component, resulting in a single liability-classified instrument. The carrying value of the Atairos Notes at transition was determined by recalculating the basis of the Atairos Notes as if the conversion option had not been bifurcated at issuance. Transaction costs related to the issuance of the Atairos Notes that were allocated to the equity component were reclassified out of Additional paid-in-capital and the amortization and the related debt discount associated with these costs was recalculated through the transition date. The transaction costs were recorded as a debt discount in the condensed consolidated balance sheets and amortized to interest expense over the remaining term of the Atairos Notes. Together with the cash interest, this resulted in an effective interest rate of 3.76%. As a result of adopting ASU 2020-06, we recorded a $67.0 million net reduction to additional paid-in capital, a $19.0 million increase to Convertible senior notes, net and a $48.0 million reduction to our opening accumulated deficit as of January 1, 2021. See Note 5, Financing Arrangements

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes goodwill activity by segment for the six months ended June 30, 2021 (in thousands): North America International (1) Consolidated Balance as of December 31, 2020 $ 178,685 $ 36,014 $ 214,699 Other (2) — 3,776 3,776 Foreign currency translation — (711) (711) Balance as of June 30, 2021 $ 178,685 $ 39,079 $ 217,764 (1) As of June 30, 2021, the International reporting unit had a negative carrying value. (2) Represents the reclassification between Right-of-use assets - operating leases, net and Goodwill due to an adjustment in the allocation of impairments recorded in 2020 between those two accounts.
Schedule of Long-lived Assets 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 for the six months ended June 30, 2020 (in thousands): Impairment Property, equipment and software, net 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 additional 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 additional information .
Schedule of Intangible Assets	The following table summarizes intangible assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Merchant relationships $ 20,498 $ 11,125 $ 9,373 $ 20,208 $ 9,236 $ 10,972 Trade names 9,687 8,097 1,590 9,651 7,921 1,730 Developed technology 554 554 — 2,121 1,863 258 Patents 11,752 5,091 6,661 10,813 4,697 6,116 Other intangible assets 17,724 7,820 9,904 17,823 6,748 11,075 Total $ 60,215 $ 32,687 $ 27,528 $ 60,616 $ 30,465 $ 30,151
Schedule of Estimated Future Amortization Expense	As of June 30, 2021, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2021 $ 4,302 2022 8,359 2023 7,179 2024 3,433 2025 1,835 Thereafter 2,420 Total $ 27,528

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Equity Method Investments and Joint Ventures [Abstract]
Summary of Investments	The following table summarizes investments as of June 30, 2021 and December 31, 2020 (dollars in thousands): June 30, 2021 Percent Ownership of Voting Stock December 31, 2020 Percent Ownership of Voting Stock Other equity investments $ 36,472 1% to 19% $ 37,671 1% to 19% Available-for-sale securities - redeemable preferred shares (1) — 19% to 25% — 19% to 25% Fair value option investments (1) — 10% to 19% — 10% to 19% Total investments $ 36,472 $ 37,671 (1) We hold available-for-sale securities and fair value option investments in various entities that were written down to zero prior to December 31, 2020. During the first quarter 2020, we recognized a $1.4 million loss from changes in the fair value of our fair value option investments.

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2021
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, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Interest income $ 1,327 $ 1,430 $ 2,482 $ 3,986 Interest expense (5,473) (8,009) (10,589) (14,967) Impairment and other changes in fair value of investments 4,245 — 4,245 (8,089) Loss on extinguishment of debt (5,090) — (5,090) — Foreign currency gains (losses), net and other (1) 2,064 4,884 24,148 (1,612) Other income (expense), net $ (2,927) $ (1,695) $ 15,196 $ (20,682) (1) Includes a $32.3 million cumulative foreign currency translation adjustment gain that was reclassified into earnings for the six months ended June 30, 2021 as a result of the substantial liquidation of our subsidiary in Japan as part of our restructuring actions. See Note 9, Restructuring and Related Charges, for additional information.
Schedule of Prepaid and Other Current Assets	The following table summarizes prepaid expenses and other current assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Prepaid expenses $ 20,956 $ 18,038 Income taxes receivable 6,674 5,437 Other 17,256 16,966 Total prepaid expenses and other current assets $ 44,886 $ 40,441
Schedule of Other Non-Current Assets	The following table summarizes other non-current assets as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Deferred income tax $ 11,615 $ 11,593 Debt issue costs, net 957 1,852 Deferred contract acquisition costs 6,771 5,315 Deferred cloud implementation costs 10,760 10,402 Other 4,592 5,165 Total other non-current assets $ 34,695 $ 34,327
Schedule of Accrued Merchant and Supplier Payables	The following table summarizes accrued merchant and supplier payables as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Accrued merchant payables $ 255,306 $ 303,260 Accrued supplier payables (1) 34,577 107,703 Total accrued merchant and supplier payables $ 289,883 $ 410,963 (1) Includes 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, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Refund reserve $ 29,692 $ 33,173 Compensation and benefits 50,367 54,958 Accrued marketing 16,389 15,299 Restructuring-related liabilities 16,873 13,746 Customer credits 75,530 61,006 Income taxes payable 2,263 7,862 Deferred revenue 5,786 11,223 Operating and finance lease obligations 34,433 37,755 Deferred cloud computing contract incentive 3,000 3,000 Other (1) 48,589 56,977 Total accrued expenses and other current liabilities $ 282,922 $ 294,999 (1) Includes $2.9 million in certain payroll taxes under the Coronavirus Aid, Relief and Economic Security ("CARES") Act. These amounts are due by December 31, 2021.
Schedule of Other Non-current Liabilities	The following table summarizes other non-current liabilities as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Contingent income tax liabilities $ 26,356 $ 25,593 Deferred income taxes 3,492 3,170 Deferred cloud computing contract incentive 2,750 4,250 Other (1) 10,006 11,415 Total other non-current liabilities $ 42,604 $ 44,428

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of Notes	The carrying amount of the 2026 Notes consisted of the following as of June 30, 2021 (in thousands): June 30, 2021 Principal amount $ 230,000 Less: debt discount (7,346) Net carrying amount of liability $ 222,654
Schedule of Convertible Debt Interest Expense	During the three and six months ended June 30, 2021 and 2020, we recognized total interest costs on the 2026 Notes and the Atairos Notes as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Contractual interest $ 1,700 $ 2,032 $ 3,732 $ 4,064 Amortization of debt discount 549 3,607 852 7,123 Total $ 2,249 $ 5,639 $ 4,584 $ 11,187

STOCKHOLDERS' EQUITY AND COMP_2

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement, Activity	The stock-based compensation expense related to stock awards issued under the Plans are presented within the following line items of the condensed consolidated statements of operations for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Cost of revenue $ 190 $ 81 $ 361 $ 340 Marketing 178 (33) 313 841 Selling, general and administrative 9,370 8,495 16,243 21,377 Restructuring and related charges — 1,424 — 1,424 Total stock-based compensation expense $ 9,738 $ 9,967 $ 16,917 $ 23,982
Schedule of Restricted Stock Unit Activity	The table below summarizes restricted stock unit activity under the Plans for the six months ended June 30, 2021: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2020 1,853,007 $ 31.91 Granted 901,603 43.07 Vested (929,616) 28.47 Forfeited (193,507) 36.09 Unvested at June 30, 2021 1,631,487 $ 39.38
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, 2021: 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, 2020 124,709 $ 29.73 57,668 $ 60.60 Granted (1) 41,729 15.44 — — Vested (86,710) 24.36 — — Forfeited (282) 69.00 — — Unvested at June 30, 2021 79,446 27.95 57,668 60.60 Maximum shares issuable upon vesting at June 30, 2021 79,446 57,668 (1) Performance Share Units granted during the six months ended June 30, 2021 relate to the issuance of incremental shares upon the Compensation Committee's certification of the achievement of the 2020 performance metrics.

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Jun. 30, 2021
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, 2021 (in thousands): Customer Credits Balance as of December 31, 2020 $ 61,006 Credits issued 119,558 Credits redeemed (1) (89,553) Breakage revenue recognized (14,988) Foreign currency translation (493) Balance as of June 30, 2021 $ 75,530
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, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Prepaid expenses and other current assets $ 994 $ 1,009 Other non-current assets 6,771 5,315
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, 2021 (in thousands): Allowance for Expected Credit Losses Balance as of December 31, 2020 $ 9,756 Change in provision 1,378 Write-offs (1,097) Foreign currency translation 70 Balance as of June 30, 2021 $ 10,107

RESTRUCTURING AND RELATED CHA_2

RESTRUCTURING AND RELATED CHARGES (Tables)	6 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Costs by Segment	The following tables summarize costs incurred by segment related to the restructuring plans for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ (10) $ 424 $ 623 $ 1,037 International 12,605 50 553 13,208 Consolidated $ 12,595 $ 474 $ 1,176 $ 14,245 Six Months Ended June 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 432 $ 1,231 $ 1,364 $ 3,027 International 19,065 28 (453) 18,640 Consolidated $ 19,497 $ 1,259 $ 911 $ 21,667 Three and Six Months Ended June 30, 2020 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Assets 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
Schedule of Restructuring Liability Activity	The following table summarizes restructuring liability activity for each period (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) 36,266 2,137 38,403 Cash payments (25,328) (1,289) (26,617) Foreign currency translation 1,660 (14) 1,646 Balance as of December 31, 2020 13,297 834 14,131 Charges payable in cash 19,497 1,259 20,756 Cash payments (15,511) (1,720) (17,231) Foreign currency translation (398) — (398) Balance as of June 30, 2021 $ 16,885 $ 373 $ 17,258 (1) Amounts included in the year ended December 31, 2019 are related to prior restructuring plans and the liabilities under those plans have been substantially settled.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2021
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, 2021 and 2020 was as follows (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Provision (benefit) for income taxes $ (1,789) $ (696) $ 638 $ (6,684) Income (loss) from continuing operations before provision (benefit) for income taxes (4,918) (73,808) 11,957 (290,656)

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of Recurring Level 3 Fair Value Measurements	The following table provides a roll forward of the fair value of recurring Level 3 fair value measurements for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Assets Fair value option investments: Beginning balance $ — $ — $ — $ 1,405 Total gains (losses) included in earnings — — — (1,405) Ending balance $ — $ — $ — $ — Unrealized gains (losses) still held (1) $ — $ — $ — $ (1,405) Liabilities Contingent consideration: Beginning balance $ — $ 1,219 $ 326 $ 1,298 Settlements of contingent consideration liabilities — (908) (393) (908) Total losses (gains) included in earnings — 2 — 6 Foreign currency translation — (35) 67 (118) Ending balance $ — $ 278 $ — $ 278 Unrealized gains (losses) still held (1) $ — $ 2 $ — $ 6 (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, 2021
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, 2021 and 2020 (in thousands, except share amounts and per share amounts): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 Basic and diluted net income (loss) per share: Numerator Income (loss) - continuing operations $ (3,129) $ (73,112) $ 11,319 $ (283,972) Less: Income (loss) attributable to noncontrolling interests 253 (995) 143 2,049 Basic net income (loss) attributable to common stockholders - continuing operations (3,382) (72,117) 11,176 (286,021) Net income (loss) attributable to common stockholders - discontinued operations — — — 382 Basic net income (loss) attributable to common stockholders $ (3,382) $ (72,117) $ 11,176 $ (285,639) Diluted net income (loss) attributable to common stockholders - continuing operations (3,382) (72,117) 11,176 (286,021) Net income (loss) attributable to common stockholders - discontinued operations — — — 382 Diluted net income (loss) attributable to common stockholders $ (3,382) $ (72,117) $ 11,176 $ (285,639) Denominator Shares used in computation of basic net income (loss) per share 29,273,806 28,493,258 29,139,930 28,426,308 Weighted-average effect of diluted securities Restricted stock units — — 893,440 — Performance share units and other stock-based compensation awards — — 87,481 — Shares used in computation of diluted net income (loss) per share 29,273,806 28,493,258 30,120,851 28,426,308 Basic net income (loss) per share: Continuing operations $ (0.12) $ (2.53) $ 0.38 $ (10.06) Discontinued operations — — — 0.01 Basic net income (loss) per share $ (0.12) $ (2.53) $ 0.38 $ (10.05) Diluted net income (loss) per share: Continuing operations $ (0.12) $ (2.53) $ 0.37 $ (10.06) Discontinued operations — — — 0.01 Diluted net income (loss) per share $ (0.12) $ (2.53) $ 0.37 $ (10.05)
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, 2021 2020 2021 2020 Restricted stock units 1,871,251 1,431,857 189,132 1,509,472 Performance share units and other stock-based compensation awards 104,393 118,603 — 221,284 Convertible senior notes due 2022 (1) 1,119,251 2,314,815 1,717,033 2,314,815 Convertible senior notes due 2026 (1) 3,352,202 — 1,676,101 — Warrants 1,195,564 2,314,815 1,755,189 2,314,815 Capped call transactions 3,352,202 — 1,773,968 — Total 10,994,863 6,180,090 7,111,423 6,360,386 (1) We apply the if-converted method in computing the effect of our convertible senior notes on diluted net income (loss) per share, whereby the numerator of our diluted net income (loss) per share computations are adjusted for interest expense, net of tax, and the denominator is adjusted for the number shares into which the convertible senior notes could be converted. The effect is only included in the calculation of income (loss) per share for those instruments for which it would reduce income (loss) per share. See Note 5, Financing Arrangements , for additional information.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	6 Months Ended
	Jun. 30, 2021
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, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Service revenue: Local $ 139,853 $ 81,724 $ 265,227 $ 224,384 Goods 12,792 5,869 28,077 9,614 Travel 8,143 2,525 14,102 8,974 Total service revenue 160,788 90,118 307,406 242,972 Product revenue - Goods — 143,239 626 225,514 Total North America revenue (1) 160,788 233,357 308,032 468,486 International Service revenue: Local 40,329 18,025 63,518 66,693 Goods 1,580 3,279 3,550 5,512 Travel 3,464 955 4,311 4,228 Total service revenue 45,373 22,259 71,379 76,433 Product revenue - Goods 59,797 140,030 150,364 224,877 Total International revenue (1) $ 105,170 $ 162,289 $ 221,743 $ 301,310
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, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Service gross profit: Local $ 124,821 $ 71,638 $ 237,247 $ 195,497 Goods 10,769 4,403 23,825 7,411 Travel 6,612 1,890 11,330 5,852 Total service gross profit 142,202 77,931 272,402 208,760 Product gross profit - Goods — 23,761 168 36,703 Total North America gross profit 142,202 101,692 272,570 245,463 International Service gross profit: Local 38,192 14,843 59,619 59,367 Goods 1,446 2,557 3,305 4,573 Travel 3,154 804 3,867 3,548 Total service gross profit 42,792 18,204 66,791 67,488 Product gross profit - Goods 8,949 17,330 21,565 25,522 Total International gross profit $ 51,741 $ 35,534 $ 88,356 $ 93,010
Schedule of Operating Income by Reportable Segment	The following table summarizes contribution profit by reportable segment for the three and six months ended June 30, 2021 and 2020 (in thousands): Three Months Ended June 30, Six Months Ended June 30, 2021 2020 2021 2020 North America Gross profit $ 142,202 $ 101,692 $ 272,570 $ 245,463 Marketing 33,177 14,076 55,945 53,485 Contribution profit 109,025 87,616 216,625 191,978 International Gross profit 51,741 35,534 88,356 93,010 Marketing 10,543 11,166 21,441 31,887 Contribution profit 41,198 24,368 66,915 61,123 Consolidated Gross profit 193,943 137,226 360,926 338,473 Marketing 43,720 25,242 77,386 85,372 Contribution profit 150,223 111,984 283,540 253,101 Selling, general and administrative 137,969 143,619 265,112 350,760 Goodwill impairment — — — 109,486 Long-lived asset impairment — — — 22,351 Restructuring and related charges 14,245 40,478 21,667 40,478 Income (loss) from operations $ (1,991) $ (72,113) $ (3,239) $ (269,974)
Schedule of Total Assets by Segment	The following table summarizes total assets by reportable segment as of June 30, 2021 and December 31, 2020 (in thousands): June 30, 2021 December 31, 2020 Total assets: North America (1) $ 889,724 $ 971,110 International (1) 218,816 440,397 Consolidated total assets $ 1,108,540 $ 1,411,507

DESCRIPTION OF BUSINESS AND B_3

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)segment	Mar. 31, 2021USD ($)	Jan. 01, 2021USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments | segment	2
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ 55,836	$ 65,620		$ 107,674	$ 117,484	$ 191,507	$ 395,046
Convertible senior notes, net	$ 222,654			229,490
3.25% Convertible Senior Notes due 2022 | Senior Notes
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effective interest rate	3.76%
Additional Paid-In Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ 2,257,613	2,261,095		2,348,114	2,329,599	2,323,217	2,310,393
Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ (1,261,665)	$ (1,258,283)		(1,320,886)	$ (1,318,594)	$ (1,246,477)	(1,032,876)
Cumulative effect of change in accounting principle
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity				(18,969)			(79)
Cumulative effect of change in accounting principle | Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Convertible senior notes, net			$ 19,000
Cumulative effect of change in accounting principle | Additional Paid-In Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity				(67,014)
Cumulative effect of change in accounting principle | Additional Paid-In Capital | Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity			(67,000)
Cumulative effect of change in accounting principle | Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity				$ 48,045			$ (79)
Cumulative effect of change in accounting principle | Accumulated Deficit | Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity			$ 48,000

GOODWILL AND LONG-LIVED ASSET_2

GOODWILL AND LONG-LIVED ASSETS - Schedule of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 214,699
Other	3,776
Foreign currency translation	(711)
Goodwill, ending balance	217,764
North America
Goodwill [Roll Forward]
Goodwill, beginning balance	178,685
Other	0
Foreign currency translation	0
Goodwill, ending balance	178,685
International
Goodwill [Roll Forward]
Goodwill, beginning balance	36,014
Other	3,776
Foreign currency translation	(711)
Goodwill, ending balance	$ 39,079

GOODWILL AND LONG-LIVED ASSET_3

GOODWILL AND LONG-LIVED ASSETS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0	$ 109,486
Long-lived asset impairment	0	0	0	22,351
Intangible asset amortization expense	$ 2,300	2,400	$ 4,560	4,923
International
Finite-Lived Intangible Assets [Line Items]
Goodwill impairment				109,500
Long-lived asset impairment		400		$ 22,400
North America
Finite-Lived Intangible Assets [Line Items]
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_4

GOODWILL AND LONG-LIVED ASSETS - Schedule of Impairment Charges Presented Within Statement of Operations (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets	$ 13,903	$ 36,254
Long-lived asset impairment
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets	0	22,351
Restructuring and related charges
Impaired Long-Lived Assets Held and Used [Line Items]
Impairment of long-lived assets	$ 13,903	$ 13,903

GOODWILL AND LONG-LIVED ASSET_5

GOODWILL AND LONG-LIVED ASSETS - Impairment for Long-lived Assets and Restructuring and Related Charges by Asset Type (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		$ 15,635
Right-of-use assets - operating leases, net		19,645
Intangible assets, net		103
Other non-current assets		871
Total long-lived assets	$ 13,903	36,254
Restructuring and related charges
Impaired Long-Lived Assets Held and Used [Line Items]
Right-of-use assets - operating leases, net	9,200	9,200
Total long-lived assets	13,903	13,903
Furniture and fixtures
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		413
Leasehold Improvements
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		7,558
Leasehold Improvements | Restructuring and related charges
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment	$ 4,800	4,800
Office equipment
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		198
Purchased software
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		14
Computer hardware
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		2,842
Right-of-use assets - finance leases, net
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		1,318
Capitalized software
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		304
Internally-developed software
Impaired Long-Lived Assets Held and Used [Line Items]
Total Property, equipment and software, net impairment		$ 2,988

GOODWILL AND LONG-LIVED ASSET_6

GOODWILL AND LONG-LIVED ASSETS - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 60,215	$ 60,616
Accumulated Amortization	32,687	30,465
Net Carrying Value	27,528	30,151
Merchant relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	20,498	20,208
Accumulated Amortization	11,125	9,236
Net Carrying Value	9,373	10,972
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	9,687	9,651
Accumulated Amortization	8,097	7,921
Net Carrying Value	1,590	1,730
Developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	554	2,121
Accumulated Amortization	554	1,863
Net Carrying Value	0	258
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	11,752	10,813
Accumulated Amortization	5,091	4,697
Net Carrying Value	6,661	6,116
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	17,724	17,823
Accumulated Amortization	7,820	6,748
Net Carrying Value	$ 9,904	$ 11,075

GOODWILL AND LONG-LIVED ASSET_7

GOODWILL AND LONG-LIVED ASSETS - Schedule of Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining amounts in 2021	$ 4,302
2022	8,359
2023	7,179
2024	3,433
2025	1,835
Thereafter	2,420
Net Carrying Value	$ 27,528	$ 30,151

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Jun. 30, 2021	Dec. 31, 2020
Schedule of Equity Method Investments [Line Items]
Investments		$ 36,472,000	$ 37,671,000
Loss from changes in fair value of investments	$ 1,400,000
Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investments		36,472,000	37,671,000
Redeemable preferred shares
Schedule of Equity Method Investments [Line Items]
Available-for-sale securities		0	0
Fair value option investments
Schedule of Equity Method Investments [Line Items]
Equity method investments		$ 0	$ 0
Minimum
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock		19.00%	19.00%
Minimum | Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock		1.00%	1.00%
Minimum | Fair value option investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock		10.00%	10.00%
Maximum
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock		25.00%	25.00%
Maximum | Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock		19.00%	19.00%
Maximum | Fair value option investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock		19.00%	19.00%

INVESTMENTS - Narrative (Detail

INVESTMENTS - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Schedule of Equity Method Investments [Line Items]
Other than temporary impairments on equity method investments				$ 6,700,000
Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 4,200,000	$ 34,000,000	$ 4,200,000
Percentage of other equity investment sold		50.00%
Other than temporary impairments on equity method investments	$ 0	$ 6,700,000	$ 0

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Interest income	$ 1,327	$ 1,430	$ 2,482	$ 3,986
Interest expense	(5,473)	(8,009)	(10,589)	(14,967)
Impairment and other changes in fair value of investments	4,245	0	4,245	(8,089)
Loss on extinguishment of debt	(5,090)	0	(5,090)	0
Foreign currency gains (losses), net and other	2,064	4,884	24,148	(1,612)
Other income (expense), net	$ (2,927)	$ (1,695)	15,196	(20,682)
Foreign currency translation adjustments reclassified into earnings			$ 32,284	$ 0

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, 2021	Dec. 31, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Prepaid expenses	$ 20,956	$ 18,038
Income taxes receivable	6,674	5,437
Other	17,256	16,966
Total prepaid expenses and other current assets	$ 44,886	$ 40,441

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, 2021	Dec. 31, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Deferred income tax	$ 11,615	$ 11,593
Debt issue costs, net	957	1,852
Deferred contract acquisition costs	6,771	5,315
Deferred cloud implementation costs	10,760	10,402
Other	4,592	5,165
Total other non-current assets	$ 34,695	$ 34,327

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, 2021	Dec. 31, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Accrued merchant payables	$ 255,306	$ 303,260
Accrued supplier payables	34,577	107,703
Total accrued merchant and supplier payables	$ 289,883	$ 410,963

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, 2021	Dec. 31, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Refund reserve	$ 29,692	$ 33,173
Compensation and benefits	50,367	54,958
Accrued marketing	16,389	15,299
Restructuring-related liabilities	16,873	13,746
Customer credits	75,530	61,006
Income taxes payable	2,263	7,862
Deferred revenue	5,786	11,223
Operating and finance lease obligations	34,433	37,755
Deferred cloud computing contract incentive	3,000	3,000
Other	48,589	56,977
Total accrued expenses and other current liabilities	282,922	294,999
Accrued payroll taxes, CARES Act	$ 2,900	$ 2,900

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, 2021	Dec. 31, 2020
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Contingent income tax liabilities	$ 26,356	$ 25,593
Deferred income taxes	3,492	3,170
Deferred cloud computing contract incentive	2,750	4,250
Other	10,006	11,415
Total other non-current liabilities	42,604	44,428
Accrued payroll taxes, CARES Act	$ 2,900	$ 2,900

FINANCING ARRANGEMENTS - 3.25%

FINANCING ARRANGEMENTS - 3.25% Convertible Senior Notes due 2022 (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	May 31, 2021	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2021	Apr. 30, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt		$ (5,090,000)	$ 0	$ (5,090,000)	$ 0
3.25% Convertible Senior Notes due 2022 | Senior Notes
Debt Instrument [Line Items]
Stated interest rate							3.25%
Principal amount							$ 250,000,000
Aggregate purchase price						$ 255,000,000
Repurchased debt outstanding principal amount						$ 250,000,000
Accrued and unpaid interest	$ 1,000,000
Debt repurchase prepayment penalty	$ 4,000,000
Loss on extinguishment of debt		$ (5,100,000)

FINANCING ARRANGEMENTS - Note H

FINANCING ARRANGEMENTS - Note Hedges and Warrants (Details) - USD ($) $ in Millions	May 17, 2021	May 14, 2021	May 31, 2016
Debt Disclosure [Abstract]
Cost of convertible note hedges			$ 59.1
Payments for the settlement of warrants			$ 35.5
Cash received on hedges	$ 2.3
Settlement of cash paid for warrants		$ 1.3

FINANCING ARRANGEMENTS - 1.125%

FINANCING ARRANGEMENTS - 1.125% Convertible Senior Notes due 2026 (Details) $ / shares in Units, $ in Thousands	1 Months Ended
	Apr. 30, 2021USD ($)$ / shares	Apr. 30, 2016	Jun. 30, 2021USD ($)$ / shares	Mar. 31, 2021$ / shares
Debt Instrument [Line Items]
Conversion price (in usd per share) | $ / shares	$ 68.12
Share price (in usd per share) | $ / shares			$ 43.16
1.125% Convertible Senior Notes due 2026 | Senior Notes
Debt Instrument [Line Items]
Stated interest rate	1.125%
Principal amount	$ 230,000		$ 230,000
Net proceeds from issuance of debt	222,100
Proceeds from debt used for capped call transactions payment	$ 27,400
Debt conversion ratio		0.0146800
Conversion price (in usd per share) | $ / shares				$ 68.12
Debt issuance costs			$ 7,800
Effective interest rate			1.83%
Fair value of debt			$ 217,600
Debt instrument, term			4 years 9 months
Debt conversion price, premium on stock price	100.00%
1.125% Convertible Senior Notes due 2026 | Senior Notes | Maximum
Debt Instrument [Line Items]
Conversion price (in usd per share) | $ / shares	$ 104.80

FINANCING ARRANGEMENTS - Schedu

FINANCING ARRANGEMENTS - Schedule of Notes (Details) - Senior Notes - 1.125% Convertible Senior Notes due 2026 - USD ($) $ in Thousands	Jun. 30, 2021	Apr. 30, 2021
Debt Instrument [Line Items]
Principal amount	$ 230,000	$ 230,000
Less: debt discount	(7,346)
Net carrying amount of liability	$ 222,654

FINANCING ARRANGEMENTS - Sche_2

FINANCING ARRANGEMENTS - Schedule of Convertible Debt Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Debt Instrument [Line Items]
Contractual interest			$ 3,732	$ 4,064
Amortization of debt discount			852	7,123
Total			4,584	11,187
Senior Notes | 3.25% Convertible Senior Notes due 2022
Debt Instrument [Line Items]
Contractual interest	$ 1,700	$ 2,032	3,732	4,064
Amortization of debt discount	549	3,607	852	7,123
Total	$ 2,249	$ 5,639	$ 4,584	$ 11,187

FINANCING ARRANGEMENTS - Revolv

FINANCING ARRANGEMENTS - Revolving Credit Facility (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jul. 31, 2020	Mar. 31, 2021	Jun. 30, 2021	Dec. 31, 2020	May 30, 2019
Debt Instrument [Line Items]
Amount of borrowings			$ 100,000,000	$ 200,000,000
Outstanding letters of credit			$ 23,500,000	$ 20,600,000
2020 First Amended Credit Agreement
Debt Instrument [Line Items]
Unused commitment fee percentage	0.40%
Maximum funding commitment	$ 225,000,000
Debt collateral, percentage of outstanding capital stock, domestic subsidiaries			100.00%
Debt collateral, percentage of outstanding capital stock, first-tier foreign subsidiaries			65.00%
2020 First Amended Credit Agreement | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Commitment fee percentage, daily amount of unused commitments	0.25%
2020 First Amended Credit Agreement | Maximum
Debt Instrument [Line Items]
Commitment fee percentage, daily amount of unused commitments	0.35%
2020 First Amended Credit Agreement | Canadian Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.50%
2020 First Amended Credit Agreement | Fixed Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
2020 First Amended Credit Agreement | LIBOR | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Revolving Credit Facility | 2019 Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount					$ 400,000,000
Revolving Credit Facility | 2021 Second Amended Credit Agreement
Debt Instrument [Line Items]
Debt issuance costs			$ 3,500,000
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
Minimum liquidity required under debt agreement		$ 250,000,000
Letter of Credit | 2020 First Amended Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount	$ 75,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details) - USD ($) $ in Millions	Jun. 30, 2021	Dec. 31, 2017
Recorded Unconditional Purchase Obligation [Line Items]
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

STOCKHOLDERS' EQUITY AND COMP_3

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - Narrative (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)voteshares	Jun. 30, 2020shares	Jun. 30, 2021USD ($)voteshares	Jun. 30, 2020shares	May 31, 2018USD ($)
Share-based Payment Arrangement [Abstract]
Number of shares available for issuance (in shares)	100,500,000		100,500,000
Common stock, vote per share | vote	1		1
Authorized repurchase amount | $					$ 300,000,000
Stock repurchased during period (in shares)	0	0	0	0
Value of common stock remaining available for repurchase | $	$ 245,000,000		$ 245,000,000
Number of shares available for future issuance (in shares)	2,763,276		2,763,276

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 9,738	$ 9,967	$ 16,917	$ 23,982
Capitalized amount of stock-based compensation	1,100	1,200	2,000	2,300
Cost of revenue
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	190	81	361	340
Marketing
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	178	(33)	313	841
Selling, general and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	9,370	8,495	16,243	21,377
Restructuring and related charges
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 0	$ 1,424	$ 0	$ 1,424

STOCKHOLDERS' EQUITY AND COMP_5

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - ESPP (Details) - shares	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance (in shares)	100,500,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for issuance (in shares)	1,000,000
Shares issued under employee stock purchase plan (in shares)	23,418	28,621

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, 2021
Number of Shares
Beginning balance (in shares)	1,853,007
Granted (in shares)	901,603
Vested (in shares)	(929,616)
Forfeited (in shares)	(193,507)
Ending balance (in shares)	1,631,487
Weighted-Average Grant Date Fair Value (per unit)
Beginning balance (in dollars per share)	$ 31.91
Granted (in dollars per share)	43.07
Vested (in dollars per share)	28.47
Forfeited (in dollars per share)	36.09
Ending balance (in dollars per share)	$ 39.38
Unrecognized compensation costs	$ 52.8
Weighted-average period of recognition	1 year 1 month 28 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) $ / shares in Units, $ in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares
Performance Share Units
Number of Shares
Beginning balance (in shares)		124,709
Granted (in shares)		41,729
Vested (in shares)		(86,710)
Forfeited (in shares)		(282)
Ending balance (in shares)	79,446	79,446
Maximum shares issuable (in shares)		79,446
Weighted-Average Grant Date Fair Value (per unit)
Beginning balance (in dollars per share) | $ / shares		$ 29.73
Granted (in dollars per share) | $ / shares		15.44
Vested (in dollars per share) | $ / shares		24.36
Forfeited (in dollars per share) | $ / shares		69
Ending balance (in dollars per share) | $ / shares	$ 27.95	$ 27.95
Unrecognized compensation costs | $	$ 0.8	$ 0.8
Weighted-average period of recognition	1 year 2 months 1 day
Market-based Performance Share Units
Number of Shares
Beginning balance (in shares)		57,668
Granted (in shares)		0
Vested (in shares)		0
Forfeited (in shares)		0
Ending balance (in shares)	57,668	57,668
Maximum shares issuable (in shares)		57,668
Weighted-Average Grant Date Fair Value (per unit)
Beginning balance (in dollars per share) | $ / shares		$ 60.60
Granted (in dollars per share) | $ / shares		0
Vested (in dollars per share) | $ / shares		0
Forfeited (in dollars per share) | $ / shares		0
Ending balance (in dollars per share) | $ / shares	$ 60.60	$ 60.60

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred revenue	$ 5.8		$ 5.8		$ 11.2
Amortization of deferred contract costs	2.6	$ 4	5.2	$ 8.7
Variable consideration from unredeemed vouchers sold in prior periods	$ 10.2		$ 13

REVENUE RECOGNITION - Customer

REVENUE RECOGNITION - Customer Credits (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Customer Credits [Roll Forward]
Customer credits, beginning balance	$ 61,006
Credits issued	119,558
Credits redeemed	(89,553)
Breakage revenue recognized	(14,988)
Foreign currency translation	(493)
Customer credits, ending balance	$ 75,530

REVENUE RECOGNITION - Deferred

REVENUE RECOGNITION - Deferred contract acquisition costs (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Prepaid expenses and other current assets
Capitalized Contract Cost [Line Items]
Deferred contract acquisition costs	$ 994	$ 1,009
Other non-current assets
Capitalized Contract Cost [Line Items]
Deferred contract acquisition costs	$ 6,771	$ 5,315
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

REVENUE RECOGNITION - Allowance

REVENUE RECOGNITION - Allowance for Credit Losses (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2021USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for credit loss on accounts receivable, beginning balance	$ 9,756
Change in provision	1,378
Write-offs	(1,097)
Foreign currency translation	70
Allowance for credit loss on accounts receivable, ending balance	$ 10,107

RESTRUCTURING AND RELATED CHA_3

RESTRUCTURING AND RELATED CHARGES - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended	6 Months Ended
	Apr. 30, 2020USD ($)position	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)
Restructuring and Related Activities [Abstract]
Expected restructuring cost (up to)	$ 105,000
Restructuring and related charges, incurred to date			$ 86,500
Reduction in number of positions (in employees) | position	1,600
Foreign currency translation adjustments reclassified into earnings			$ 32,284	$ 0
Impairment of long-lived assets		$ 13,903		$ 36,254

RESTRUCTURING AND RELATED CHA_4

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Costs by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)	$ 12,595	$ 24,700	$ 19,497	$ 24,700
Legal and Advisory Costs	474	749	1,259	749
Property, Equipment and Software Impairments		4,752		4,752
Right-of-Use Assets Impairments and Lease-related Charges (Credits)		10,277		10,277
Lease-related Charges (Credits)	1,176		911
Restructuring and related charges	14,245	40,478	21,667	40,478
North America
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)	(10)	16,059	432	16,059
Legal and Advisory Costs	424	8	1,231	8
Property, Equipment and Software Impairments		4,720		4,720
Right-of-Use Assets Impairments and Lease-related Charges (Credits)		9,311		9,311
Lease-related Charges (Credits)	623		1,364
Restructuring and related charges	1,037	30,098	3,027	30,098
International
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)	12,605	8,641	19,065	8,641
Legal and Advisory Costs	50	741	28	741
Property, Equipment and Software Impairments		32		32
Right-of-Use Assets Impairments and Lease-related Charges (Credits)		966		966
Lease-related Charges (Credits)	553		(453)
Restructuring and related charges	$ 13,208	$ 10,380	$ 18,640	$ 10,380

RESTRUCTURING AND RELATED CHA_5

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Liability Activity (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 14,131	$ 699	$ 699
Charges payable in cash	20,756		38,403
Cash payments	(17,231)		(26,617)
Foreign currency translation	(398)		1,646
Restructuring reserve, ending balance	17,258		14,131
Stock-based compensation expense related to accelerated vesting of awards	16,917	22,558
Employee Severance and Benefit Costs
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	13,297	699	699
Charges payable in cash	19,497		36,266
Cash payments	(15,511)		(25,328)
Foreign currency translation	(398)		1,660
Restructuring reserve, ending balance	16,885		13,297
Stock-based compensation expense related to accelerated vesting of awards	1,700
Legal and Advisory Costs
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	834	$ 0	0
Charges payable in cash	1,259		2,137
Cash payments	(1,720)		(1,289)
Foreign currency translation	0		(14)
Restructuring reserve, ending balance	$ 373		$ 834

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Taxes [Line Items]
Provision (benefit) for income taxes	$ (1,789)	$ (696)	$ 638	$ (6,684)
Income (loss) from continuing operations before provision (benefit) for income taxes	(4,918)	$ (73,808)	11,957	$ (290,656)
International
Income Taxes [Line Items]
Proposed assessment for claims			123,900
Decrease in unrecognized tax benefits reasonably possible	$ 3,400		$ 3,400

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Contingent Consideration [Roll Forward]
Contingent consideration, beginning balance	$ 0	$ 1,219	$ 326	$ 1,298
Settlements of contingent consideration liabilities	0	(908)	(393)	(908)
Total losses (gains) included in earnings	0	2	0	6
Foreign currency translation	0	(35)	67	(118)
Contingent consideration, ending balance	0	278	0	278
Unrealized gains (losses) still held	0	2	0	6
Fair value option investments
Equity Method Investments [Roll Forward]
Fair value option investments, beginning balance	0	0	0	1,405
Total gains (losses) included in earnings	0	0	0	(1,405)
Fair value option investments, ending balance	0	0	0	0
Unrealized gains (losses) still held	$ 0	$ 0	$ 0	$ (1,405)

FAIR VALUE MEASUREMENTS - Narra

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2021	Jun. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Goodwill impairment	$ 0	$ 0		$ 0	$ 109,486,000
Impairment of long-lived assets		$ 13,903,000			36,254,000
Other than temporary impairments on equity method investments					$ 6,700,000
Other equity investments
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity method investments	4,200,000		$ 34,000,000	4,200,000
Other than temporary impairments on equity method investments	$ 0		$ 6,700,000	$ 0

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Numerator
Income (loss) - continuing operations	$ (3,129)	$ (73,112)	$ 11,319	$ (283,972)
Less: Income (loss) attributable to noncontrolling interests	253	(995)	143	2,049
Basic net income (loss) attributable to common stockholders - continuing operations	(3,382)	(72,117)	11,176	(286,021)
Net income (loss) attributable to common stockholders - discontinued operations	0	0	0	382
Basic net income (loss) attributable to common stockholders	(3,382)	(72,117)	11,176	(285,639)
Diluted net income (loss) attributable to common stockholders - continuing operations	(3,382)	(72,117)	11,176	(286,021)
Net income (loss) attributable to common stockholders - discontinued operations	0	0	0	382
Diluted net income (loss) attributable to common stockholders	$ (3,382)	$ (72,117)	$ 11,176	$ (285,639)
Denominator
Shares used in computation of basic net income (loss) per share (in shares)	29,273,806	28,493,258	29,139,930	28,426,308
Weighted-average effect of diluted securities
Shares used in computation of diluted net income (loss) per share (in shares)	29,273,806	28,493,258	30,120,851	28,426,308
Basic net income (loss) per share:
Continuing operations (in usd per share)	$ (0.12)	$ (2.53)	$ 0.38	$ (10.06)
Discontinued operations (in usd per share)	0	0	0	0.01
Basic net income (loss) per share (in usd per share)	(0.12)	(2.53)	0.38	(10.05)
Diluted net income (loss) per share:
Continuing operations (in usd per share)	(0.12)	(2.53)	0.37	(10.06)
Discontinued operations (in usd per share)	0	0	0	0.01
Diluted net income (loss) per share (in usd per share)	$ (0.12)	$ (2.53)	$ 0.37	$ (10.05)
Restricted stock units
Weighted-average effect of diluted securities
Dilutive effect of share-based payment arrangements (in shares)	0	0	893,440	0
Performance share units and other stock-based compensation awards
Weighted-average effect of diluted securities
Dilutive effect of share-based payment arrangements (in shares)	0	0	87,481	0

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	10,994,863	6,180,090	7,111,423	6,360,386
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)	1,871,251	1,431,857	189,132	1,509,472
Performance share units and 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)	104,393	118,603	0	221,284
Convertible senior notes due 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,119,251	2,314,815	1,717,033	2,314,815
1.125% Convertible Senior Notes due 2026
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3,352,202	0	1,676,101	0
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,195,564	2,314,815	1,755,189	2,314,815
Capped call transactions
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3,352,202	0	1,773,968	0
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)			57,668

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenue by Segment (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)
Schedule of Revenue by Segment [Line Items]
Number of operating segments | segment			2
Total revenue	$ 265,958	$ 395,646	$ 529,775	$ 769,796
North America
Schedule of Revenue by Segment [Line Items]
Total revenue	160,788	233,357	308,032	468,486
North America | United States
Schedule of Revenue by Segment [Line Items]
Total revenue	159,000	232,200	304,000	463,100
International
Schedule of Revenue by Segment [Line Items]
Total revenue	105,170	162,289	221,743	301,310
International | United Kingdom
Schedule of Revenue by Segment [Line Items]
Total revenue	36,900	58,700	79,000	108,200
International | France
Schedule of Revenue by Segment [Line Items]
Total revenue			48,800
Service
Schedule of Revenue by Segment [Line Items]
Total revenue	206,161	112,377	378,785	319,405
Service | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	160,788	90,118	307,406	242,972
Service | International
Schedule of Revenue by Segment [Line Items]
Total revenue	45,373	22,259	71,379	76,433
Local | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	139,853	81,724	265,227	224,384
Local | International
Schedule of Revenue by Segment [Line Items]
Total revenue	40,329	18,025	63,518	66,693
Goods | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	12,792	5,869	28,077	9,614
Goods | International
Schedule of Revenue by Segment [Line Items]
Total revenue	1,580	3,279	3,550	5,512
Travel | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	8,143	2,525	14,102	8,974
Travel | International
Schedule of Revenue by Segment [Line Items]
Total revenue	3,464	955	4,311	4,228
Product
Schedule of Revenue by Segment [Line Items]
Total revenue	59,797	283,269	150,990	450,391
Product | North America
Schedule of Revenue by Segment [Line Items]
Total revenue	0	143,239	626	225,514
Product | International
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 59,797	$ 140,030	$ 150,364	$ 224,877

SEGMENT INFORMATION - Schedul_2

SEGMENT INFORMATION - Schedule of Gross Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Gross profit	$ 193,943	$ 137,226	$ 360,926	$ 338,473
North America
Segment Reporting Information [Line Items]
Gross profit	142,202	101,692	272,570	245,463
International
Segment Reporting Information [Line Items]
Gross profit	51,741	35,534	88,356	93,010
Service | North America
Segment Reporting Information [Line Items]
Gross profit	142,202	77,931	272,402	208,760
Service | International
Segment Reporting Information [Line Items]
Gross profit	42,792	18,204	66,791	67,488
Local | North America
Segment Reporting Information [Line Items]
Gross profit	124,821	71,638	237,247	195,497
Local | International
Segment Reporting Information [Line Items]
Gross profit	38,192	14,843	59,619	59,367
Goods | North America
Segment Reporting Information [Line Items]
Gross profit	10,769	4,403	23,825	7,411
Goods | International
Segment Reporting Information [Line Items]
Gross profit	1,446	2,557	3,305	4,573
Travel | North America
Segment Reporting Information [Line Items]
Gross profit	6,612	1,890	11,330	5,852
Travel | International
Segment Reporting Information [Line Items]
Gross profit	3,154	804	3,867	3,548
Product | North America
Segment Reporting Information [Line Items]
Gross profit	0	23,761	168	36,703
Product | International
Segment Reporting Information [Line Items]
Gross profit	$ 8,949	$ 17,330	$ 21,565	$ 25,522

SEGMENT INFORMATION - Schedul_3

SEGMENT INFORMATION - Schedule of Contribution Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Schedule of Operating Income (Loss) by Segment
Gross profit	$ 193,943	$ 137,226	$ 360,926	$ 338,473
Marketing	43,720	25,242	77,386	85,372
Contribution profit	150,223	111,984	283,540	253,101
Selling, general and administrative	137,969	143,619	265,112	350,760
Goodwill impairment	0	0	0	109,486
Impairment of long-lived assets	0	0	0	22,351
Restructuring and related charges	14,245	40,478	21,667	40,478
Income (loss) from operations	(1,991)	(72,113)	(3,239)	(269,974)
North America
Schedule of Operating Income (Loss) by Segment
Gross profit	142,202	101,692	272,570	245,463
Marketing	33,177	14,076	55,945	53,485
Contribution profit	109,025	87,616	216,625	191,978
Impairment of long-lived assets		13,500
Restructuring and related charges	1,037	30,098	3,027	30,098
International
Schedule of Operating Income (Loss) by Segment
Gross profit	51,741	35,534	88,356	93,010
Marketing	10,543	11,166	21,441	31,887
Contribution profit	41,198	24,368	66,915	61,123
Goodwill impairment				109,500
Impairment of long-lived assets		400		22,400
Restructuring and related charges	$ 13,208	$ 10,380	$ 18,640	$ 10,380

SEGMENT INFORMATION - Schedul_4

SEGMENT INFORMATION - Schedule of Total Assets by Segment (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 1,108,540	$ 1,411,507
North America
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	889,724	971,110
International
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	218,816	440,397
United States | North America
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 877,000	948,100
Switzerland | International
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		$ 151,700

Uncategorized Items - grpn-2021

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