Groupon (GRPN) 10-Q 7 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Nov. 02, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	1-35335
Entity Registrant Name	Groupon, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	27-0903295
Entity Address, Address Line One	600 W Chicago Avenue
Entity Address, Address Line Two	Suite 400
Entity Address, City or Town	Chicago
Entity Address, State or Province	IL
Entity Address, Postal Zip Code	60654
City Area Code	(312)
Local Phone Number	334-1579
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	GRPN
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		30,437,380
Entity Central Index Key	0001490281
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 307,998	$ 498,726
Accounts receivable, net	42,589	36,755
Prepaid expenses and other current assets	52,663	52,570
Total current assets	403,250	588,051
Property, equipment and software, net	61,117	73,581
Right-of-use assets - operating leases, net	18,007	47,958
Goodwill	178,685	216,393
Intangible assets, net	18,795	24,310
Investments	119,541	119,541
Deferred income taxes	60,157	62,945
Other non-current assets	29,419	25,102
Total assets	888,971	1,157,881
Current liabilities:
Short-term borrowings	110,000	100,000
Accounts payable	35,195	22,165
Accrued merchant and supplier payables	178,627	269,509
Accrued expenses and other current liabilities	198,308	239,313
Total current liabilities	522,130	630,987
Convertible senior notes, net	224,540	223,403
Operating lease obligations	14,636	58,747
Other non-current liabilities	30,551	34,448
Total liabilities	791,857	947,585
Commitments and contingencies (see Note 6)
Stockholders' equity
Common stock, par value $0.0001 per share, 100,500,000 shares authorized; 40,693,600 shares issued and 30,399,483 shares outstanding at September 30, 2022; 40,007,255 shares issued and 29,713,138 shares outstanding at December 31, 2021	4	4
Additional paid-in capital	2,317,003	2,294,215
Treasury stock, at cost, 10,294,117 shares at September 30, 2022 and December 31, 2021	(922,666)	(922,666)
Accumulated deficit	(1,339,170)	(1,156,868)
Accumulated other comprehensive income (loss)	41,657	(4,813)
Total Groupon, Inc. stockholders' equity	96,828	209,872
Noncontrolling interests	286	424
Total equity	97,114	210,296
Total liabilities and equity	$ 888,971	$ 1,157,881

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
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)	40,693,600	40,007,255
Common stock, shares outstanding (in shares)	30,399,483	29,713,138
Treasury stock (in shares)	10,294,117	10,294,117

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Total revenue	$ 144,390,000	$ 214,171,000	$ 450,926,000	$ 743,946,000
Cost of revenue:
Total cost of revenue	18,668,000	32,732,000	57,231,000	201,581,000
Gross profit	125,722,000	181,439,000	393,695,000	542,365,000
Operating expenses:
Marketing	37,897,000	53,159,000	106,685,000	130,545,000
Selling, general and administrative	119,243,000	119,494,000	369,601,000	384,606,000
Goodwill impairment	0	0	35,424,000	0
Long-lived asset impairment	0	0	8,811,000	0
Restructuring and related charges	4,912,000	12,483,000	8,163,000	34,150,000
Total operating expenses	162,052,000	185,136,000	528,684,000	549,301,000
Income (loss) from operations	(36,330,000)	(3,697,000)	(134,989,000)	(6,936,000)
Other income (expense), net	(23,541,000)	82,533,000	(49,761,000)	97,729,000
Income (loss) from operations before provision (benefit) for income taxes	(59,871,000)	78,836,000	(184,750,000)	90,793,000
Provision (benefit) for income taxes	(4,328,000)	135,000	(4,605,000)	773,000
Net income (loss)	(55,543,000)	78,701,000	(180,145,000)	90,020,000
Net (income) loss attributable to noncontrolling interests	(680,000)	(594,000)	(2,157,000)	(737,000)
Net income (loss) attributable to Groupon, Inc.	$ (56,223,000)	$ 78,107,000	$ (182,302,000)	$ 89,283,000
Net income (loss) per share:
Basic (in usd per share)	$ (1.86)	$ 2.64	$ (6.06)	$ 3.05
Diluted (in usd per share)	$ (1.86)	$ 2.36	$ (6.06)	$ 2.80
Weighted average number of shares outstanding:
Basic (in shares)	30,307,734	29,567,802	30,070,598	29,282,932
Diluted (in shares)	30,307,734	33,364,538	30,070,598	32,393,891
Comprehensive income (loss):
Net income (loss)	$ (55,543,000)	$ 78,701,000	$ (180,145,000)	$ 90,020,000
Other comprehensive income (loss):
Net change in unrealized gain (loss) on foreign currency translation adjustments	22,283,000	6,770,000	46,470,000	(46,353,000)
Reclassification of cumulative foreign currency translation adjustments (See Note 9)	0	(16,000)	0	32,268,000
Other comprehensive income (loss)	22,283,000	6,754,000	46,470,000	(14,085,000)
Comprehensive income (loss)	(33,260,000)	85,455,000	(133,675,000)	75,935,000
Comprehensive (income) loss attributable to noncontrolling interest	(680,000)	(594,000)	(2,157,000)	(737,000)
Comprehensive income (loss) attributable to Groupon, Inc.	(33,940,000)	84,861,000	(135,832,000)	75,198,000
Service
Revenue:
Total revenue	144,390,000	198,976,000	450,926,000	577,761,000
Cost of revenue:
Total cost of revenue	18,668,000	19,127,000	57,231,000	58,719,000
Product
Revenue:
Total revenue	0	15,195,000	0	166,185,000
Cost of revenue:
Total cost of revenue	$ 0	$ 13,605,000	$ 0	$ 142,862,000

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Cumulative Effect, Period of Adoption, Adjustment	Total Groupon, Inc. Stockholders' Equity	Total Groupon, Inc. Stockholders' Equity Cumulative Effect, Period of Adoption, Adjustment	Common Stock	Additional Paid-In Capital	Additional Paid-In Capital Cumulative Effect, Period of Adoption, Adjustment	Treasury Stock	Accumulated Deficit	Accumulated Deficit Cumulative Effect, Period of Adoption, Adjustment	Accumulated Other Comprehensive Income (Loss)	Non-controlling Interests
Beginning balance (in shares) at Dec. 31, 2020					39,142,896
Beginning balance (in shares) at Dec. 31, 2020								(10,294,117)
Beginning balance at Dec. 31, 2020	$ 107,674	$ (18,969)	$ 107,675	$ (18,969)	$ 4	$ 2,348,114	$ (64,319)	$ (922,666)	$ (1,320,886)	$ 45,350	$ 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								(10,294,117)
Ending balance (in shares) at Mar. 31, 2021					39,352,337
Ending balance at Mar. 31, 2021	65,620		65,695		$ 4	2,263,790		$ (922,666)	(1,260,978)		(14,455)	(75)
Beginning balance (in shares) at Dec. 31, 2020					39,142,896
Beginning balance (in shares) at Dec. 31, 2020								(10,294,117)
Beginning balance at Dec. 31, 2020	107,674	$ (18,969)	107,675	$ (18,969)	$ 4	2,348,114	$ (64,319)	$ (922,666)	(1,320,886)	$ 45,350	3,109	(1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	75,935
Ending balance (in shares) at Sep. 30, 2021								(10,294,117)
Ending balance (in shares) at Sep. 30, 2021					39,873,255
Ending balance at Sep. 30, 2021	149,497		149,293		$ 4	2,269,184		$ (922,666)	(1,186,253)		(10,976)	204
Beginning balance (in shares) at Mar. 31, 2021					39,352,337
Beginning balance (in shares) at Mar. 31, 2021								(10,294,117)
Beginning balance at Mar. 31, 2021	65,620		65,695		$ 4	2,263,790		$ (922,666)	(1,260,978)		(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)
Purchase of capped call transactions	(3,576)		(3,576)			(3,576)
Settlement of convertible note hedges	3,061		3,061			3,061
Settlement of warrants	(1,752)		(1,752)			(1,752)
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								(10,294,117)
Ending balance (in shares) at Jun. 30, 2021					39,805,243
Ending balance at Jun. 30, 2021	55,836		55,556		$ 4	2,260,308		$ (922,666)	(1,264,360)		(17,730)	280
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	85,455		84,861						78,107		6,754	594
Vesting of restricted stock units and performance share units (in shares)					72,851
Shares issued under employee stock purchase plan (in shares)					25,981
Shares issued under employee stock purchase plan	779		779			779
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(30,820)
Tax withholdings related to net share settlements of stock-based compensation awards	(974)		(974)			(974)
Stock-based compensation on equity-classified awards	9,071		9,071			9,071
Distributions to noncontrolling interest holders	(670)											(670)
Ending balance (in shares) at Sep. 30, 2021								(10,294,117)
Ending balance (in shares) at Sep. 30, 2021					39,873,255
Ending balance at Sep. 30, 2021	$ 149,497		149,293		$ 4	2,269,184		$ (922,666)	(1,186,253)		(10,976)	204
Beginning balance (in shares) at Dec. 31, 2021	29,713,138				40,007,255
Beginning balance (in shares) at Dec. 31, 2021	(10,294,117)							(10,294,117)
Beginning balance at Dec. 31, 2021	$ 210,296		209,872		$ 4	2,294,215		$ (922,666)	(1,156,868)		(4,813)	424
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(30,983)		(31,483)						(34,852)		3,369	500
Vesting of restricted stock units and performance share units (in shares)					308,152
Shares issued under employee stock purchase plan (in shares)					30,022
Shares issued under employee stock purchase plan	591		591			591
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(118,589)
Tax withholdings related to net share settlements of stock-based compensation awards	(2,597)		(2,597)			(2,597)
Stock-based compensation on equity-classified awards	8,349		8,349			8,349
Distributions to noncontrolling interest holders	(814)											(814)
Ending balance (in shares) at Mar. 31, 2022								(10,294,117)
Ending balance (in shares) at Mar. 31, 2022					40,226,840
Ending balance at Mar. 31, 2022	$ 184,842		184,732		$ 4	2,300,558		$ (922,666)	(1,191,720)		(1,444)	110
Beginning balance (in shares) at Dec. 31, 2021	29,713,138				40,007,255
Beginning balance (in shares) at Dec. 31, 2021	(10,294,117)							(10,294,117)
Beginning balance at Dec. 31, 2021	$ 210,296		209,872		$ 4	2,294,215		$ (922,666)	(1,156,868)		(4,813)	424
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	$ (133,675)
Ending balance (in shares) at Sep. 30, 2022	(10,294,117)							(10,294,117)
Ending balance (in shares) at Sep. 30, 2022	30,399,483				40,693,600
Ending balance at Sep. 30, 2022	$ 97,114		96,828		$ 4	2,317,003		$ (922,666)	(1,339,170)		41,657	286
Beginning balance (in shares) at Mar. 31, 2022					40,226,840
Beginning balance (in shares) at Mar. 31, 2022								(10,294,117)
Beginning balance at Mar. 31, 2022	184,842		184,732		$ 4	2,300,558		$ (922,666)	(1,191,720)		(1,444)	110
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(69,432)		(70,409)						(91,227)		20,818	977
Vesting of restricted stock units and performance share units (in shares)					407,426
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(151,368)
Tax withholdings related to net share settlements of stock-based compensation awards	(2,166)		(2,166)			(2,166)
Stock-based compensation on equity-classified awards	9,784		9,784			9,784
Distributions to noncontrolling interest holders	(943)											(943)
Ending balance (in shares) at Jun. 30, 2022								(10,294,117)
Ending balance (in shares) at Jun. 30, 2022					40,482,898
Ending balance at Jun. 30, 2022	122,085		121,941		$ 4	2,308,176		$ (922,666)	(1,282,947)		19,374	144
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive income (loss)	(33,260)		(33,940)						(56,223)		22,283	680
Vesting of restricted stock units and performance share units (in shares)					230,186
Shares issued under employee stock purchase plan (in shares)					53,529
Shares issued under employee stock purchase plan	514		514			514
Tax withholdings related to net share settlements of stock-based compensation awards (in shares)					(73,013)
Tax withholdings related to net share settlements of stock-based compensation awards	(830)		(830)			(830)
Stock-based compensation on equity-classified awards	9,143		9,143			9,143
Distributions to noncontrolling interest holders	$ (538)											(538)
Ending balance (in shares) at Sep. 30, 2022	(10,294,117)							(10,294,117)
Ending balance (in shares) at Sep. 30, 2022	30,399,483				40,693,600
Ending balance at Sep. 30, 2022	$ 97,114		$ 96,828		$ 4	$ 2,317,003		$ (922,666)	$ (1,339,170)		$ 41,657	$ 286

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021
Operating activities
Net income (loss)		$ (180,145,000)	$ 90,020,000
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization of property, equipment and software		42,172,000	46,879,000
Amortization of acquired intangible assets		6,397,000	6,728,000
Impairment of goodwill		35,424,000	0
Impairment of long-lived assets		8,811,000	0
Restructuring-related impairment		2,949,000	7,651,000
Stock-based compensation		24,194,000	25,121,000
Changes in fair value of investments		0	(95,533,000)
Foreign currency translation adjustments reclassified into earnings		0	(32,268,000)
Change in assets and liabilities:
Accounts receivable		(9,321,000)	7,985,000
Prepaid expenses and other current assets		(4,086,000)	(11,155,000)
Right-of-use assets - operating leases		22,896,000	16,016,000
Accounts payable		13,222,000	3,996,000
Accrued merchant and supplier payables		(80,436,000)	(175,079,000)
Accrued expenses and other current liabilities		(40,331,000)	(43,654,000)
Operating lease obligations		(36,671,000)	(24,614,000)
Other, net		43,075,000	22,961,000
Net cash provided by (used in) operating activities		(151,850,000)	(154,946,000)
Investing activities
Purchases of property and equipment and capitalized software		(30,495,000)	(37,865,000)
Proceeds from sale or divestment of investment		0	6,859,000
Acquisitions of intangible assets and other investing activities		(2,077,000)	(2,491,000)
Net cash provided by (used in) investing activities		(32,572,000)	(33,497,000)
Financing activities
Proceeds from borrowings under revolving credit agreement		50,000,000	0
Payments of borrowings under revolving credit agreement		(40,000,000)	(100,000,000)
Proceeds from issuance of 2026 convertible notes		0	230,000,000
Issuance costs for 2026 convertible notes and revolving credit agreement		0	(7,747,000)
Purchase of capped call transactions		0	(27,416,000)
Payments for the repurchase of Atairos convertible notes		0	(254,000,000)
Proceeds from the settlement of convertible note hedges		0	2,315,000
Payments for the settlement of warrants		0	(1,345,000)
Taxes paid related to net share settlements of stock-based compensation awards		(5,601,000)	(17,591,000)
Payments of finance lease obligations		(653,000)	(4,887,000)
Other financing activities		(1,238,000)	203,000
Net cash provided by (used in) financing activities		2,508,000	(180,468,000)
Effect of exchange rate changes on cash, cash equivalents and restricted cash		(9,240,000)	(4,894,000)
Net increase (decrease) in cash, cash equivalents and restricted cash		(191,154,000)	(373,805,000)
Cash, cash equivalents and restricted cash, beginning of period	[1]	499,483,000	851,085,000
Cash, cash equivalents and restricted cash, end of period	[1]	308,329,000	477,280,000
Supplemental disclosure of cash flow information:
Cash paid for interest		4,361,000	13,166,000
Income tax payments		4,483,000	9,406,000
Supplemental cash flow information on our leasing obligations:
Operating cash flows from operating leases		22,640,000	24,614,000
Right-of-use assets obtained in exchange for operating leases liabilities		$ 2,669,000	$ 0
[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 September 30, 2022, December 31, 2021, September 30, 2021 and December 31, 2020 (in thousands): September 30, 2022 December 31, 2021 September 30, 2021 December 31, 2020 Cash and cash equivalents $ 307,998 $ 498,726 $ 476,782 $ 850,587 Restricted cash included in prepaid expenses and other current assets 331 757 498 498 Cash, cash equivalents and restricted cash $ 308,329 $ 499,483 $ 477,280 $ 851,085

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Restricted Cash [Abstract]
Cash and cash equivalents		$ 307,998	$ 498,726	$ 476,782	$ 850,587
Restricted cash included in prepaid expenses and other current assets		331	757	498	498
Cash, cash equivalents and restricted cash	[1]	$ 308,329	$ 499,483	$ 477,280	$ 851,085
[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 September 30, 2022, December 31, 2021, September 30, 2021 and December 31, 2020 (in thousands): September 30, 2022 December 31, 2021 September 30, 2021 December 31, 2020 Cash and cash equivalents $ 307,998 $ 498,726 $ 476,782 $ 850,587 Restricted cash included in prepaid expenses and other current assets 331 757 498 498 Cash, cash equivalents and restricted cash $ 308,329 $ 499,483 $ 477,280 $ 851,085

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2022
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. Our operations are organized into two segments: North America and International. See Note 13, Segment Information . COVID-19 Pandemic and Macroeconomic Conditions The COVID-19 pandemic has changed the environment that our business operates in, which includes changes in consumer behavior and macroeconomic impacts affecting both us and our merchants. Although global economies have begun to recover from the COVID-19 pandemic as many health and safety restrictions have been lifted, certain adverse consequences of the pandemic continue to impact the macroeconomic environment and may persist for some time. Impacts to our operations may be caused by macroeconomic trends such as the ongoing COVID-19 pandemic, inflationary pressures, higher labor costs, labor shortages, supply chain challenges and resulting changes in consumer and merchant behavior. The full extent of the impact of both the COVID-19 pandemic and recent macroeconomic trends on our business, operations and financial results will depend on numerous evolving factors. We continue to monitor the pandemic and other macroeconomic trends and the potential impacts they may have on our future financial position, results of operations and cash flows. See Part I, Item 1A. Risk Factors of our Annual Report on Form 10-K for the year ended December 31, 2021 for additional information. 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, 2021. 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. In July 2022, we extended our arrangement through July 2025 with the strategic partner in the variable interest entity that we consolidate. 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 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, in the first quarter of 2021, 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. In the fourth quarter of 2021, we recorded an additional $2.7 million adjustment to our opening accumulated deficit and additional paid-in capital related to tax impacts of our bond hedges.

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND LONG-LIVED ASSETS	GOODWILL AND LONG-LIVED ASSETS During the three and nine months ended September 30, 2022 we evaluated goodwill and long-lived assets for impairment, due to the events described below, which indicated that the carrying amount of our assets or asset groups was not recoverable. In order to evaluate goodwill and long-lived assets for impairment, we compared the fair value of our two reporting units, North America and International, and our asset groups to their carrying values. In determining the fair values of our reporting units and asset groups, we used the discounted cash flow method under the income approach that uses Level 3 inputs. During the third quarter of 2022, we determined that the carrying amount of one of our right-of-use assets related to our 2020 Restructuring Plan may not be fully recoverable due to collectability of sublease income, and recognized impairment within our North America segment. See details in the table below and Note 9, Restructuring and Related Charges , for more information. During the second quarter of 2022, we determined a downward revision of our forecast required us to evaluate our goodwill and long-lived assets for impairment. As a result of our interim quantitative assessment, we recognized goodwill impairment within our International reporting unit, representing a full impairment of goodwill for that reporting unit. We also recognized long-lived asset impairment related to certain asset groups within our International segment. We also determined that the carrying amount of certain right-of-use assets within our International segment related to our 2020 Restructuring Plan were not fully recoverable and recognized impairment. See details in the table below and Note 9, Restructuring and Related Charges , for more information. During the first quarter of 2022, we determined the impact to our business from the new variant of COVID-19 required us to evaluate our goodwill and long-lived assets for impairment. Our interim quantitative assessment for the first quarter of 2022 did not identify any goodwill or long-lived asset impairment. During the third quarter of 2021, we recognized impairment for our right-of-use assets and leasehold improvements under our 2020 Restructuring Plan. See details in the table below and Note 9, Restructuring and Related Charges, for more information. Goodwill The following table summarizes goodwill activity by segment for the nine months ended September 30, 2022 (in thousands): North America International (1) Consolidated Balance as of December 31, 2021 $ 178,685 $ 37,708 $ 216,393 Goodwill impairment — (35,424) (35,424) Foreign currency translation — (2,284) (2,284) Balance as of September 30, 2022 $ 178,685 $ — $ 178,685 (1) As of December 31, 2021, the International reporting unit had a negative carrying value. Long-Lived Assets The following table summarizes impairment charges presented within the following line items on the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Long-lived asset impairment North America $ — $ — $ — $ — International — — 8,811 — Total Long-lived asset impairment — — 8,811 — Restructuring and related charges North America 1,769 5,430 1,769 5,430 International — 2,221 1,180 2,221 Total Restructuring and related charges 1,769 7,651 2,949 7,651 Total impairment $ 1,769 $ 7,651 $ 11,760 $ 7,651 The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Property, equipment and software, net Leasehold improvements $ — $ 870 $ 1,632 $ 870 Computer hardware — — 1,323 — Other property, equipment and software, net — — 416 — Total Property, equipment and software, net — 870 3,371 870 Right-of-use assets - operating leases, net 1,769 6,781 8,389 6,781 Total long-lived asset impairment $ 1,769 $ 7,651 $ 11,760 $ 7,651 The following table summarizes intangible assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Merchant relationships $ 16,512 $ 12,500 $ 4,012 $ 19,976 $ 12,554 $ 7,422 Trade names 9,160 8,211 949 9,604 8,215 1,389 Patents 13,303 6,502 6,801 12,455 5,712 6,743 Other intangible assets 17,479 10,446 7,033 17,573 8,817 8,756 Total $ 56,454 $ 37,659 $ 18,795 $ 59,608 $ 35,298 $ 24,310 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 $2.1 million for the three months ended September 30, 2022 and 2021 and $6.4 million and $6.7 million for the nine months ended September 30, 2022 and 2021. As of September 30, 2022, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2022 $ 2,047 2023 7,205 2024 3,877 2025 2,469 2026 1,622 Thereafter 1,575 Total $ 18,795

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2022
Equity Method Investments and Joint Ventures [Abstract]
INVESTMENTS	INVESTMENTS As of September 30, 2022 and December 31, 2021, our carrying value in other equity investments was $119.5 million and our available-for-sale securities and fair value option investments had a carrying value of zero. There were no changes in fair value of our investments for the three and nine months ended September 30, 2022. The following table summarizes our percentage ownership in our investments as of the dates noted below: September 30, 2022 and December 31, 2021 Other equity investments 1% to 19% Available-for-sale securities - redeemable preferred shares 1% to 19% Fair value option investments 10% to 19% Other Equity Investments Our non-controlling equity interest in SumUp Holdings S.a.r.l. ("SumUp") was 2.29% as of September 30, 2022. During the third quarter of 2021, we adjusted the carrying value of SumUp due to an observable price change in an orderly transaction, which resulted in an unrealized gain of $89.1 million for the three and nine months ended September 30, 2021. We also sold 100% of our shares in an other equity investment for total cash consideration of $2.6 million and recognized a gain of $2.2 million. During the second quarter 2021, we sold our shares in an other equity investment and recognized a gain and total cash consideration of $4.2 million. The gains on our investments have been presented in Other income (expense), net in the Condensed Consolidated Statement of Operations for the applicable three and nine months ended September 30, 2021

SUPPLEMENTAL CONDENSED CONSOLID

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION	9 Months Ended
	Sep. 30, 2022
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 nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Interest income $ 2,626 $ 1,336 $ 5,399 $ 3,818 Interest expense (3,760) (3,534) (9,849) (14,123) Changes in fair value of investments (1) — 91,288 — 95,533 Loss on extinguishment of debt — — — (5,090) Foreign currency gains (losses), net and other (2) (22,407) (6,557) (45,311) 17,591 Other income (expense), net $ (23,541) $ 82,533 $ (49,761) $ 97,729 (1) Includes an $89.1 million unrealized gain due to an upward adjustment for an observable price change of SumUp for the three and nine months ended September 30, 2021. (2) Includes a $32.3 million cumulative foreign currency translation adjustment gain for the nine months ended September 30, 2021 that was reclassified into earnings as a result of the substantial liquidation of our subsidiary in Japan as part of our restructuring actions. The following table summarizes Prepaid expenses and other current assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Prepaid expenses $ 19,535 $ 28,550 Income taxes receivable 17,448 7,711 Deferred cloud implementation cost 7,420 6,476 Other 8,260 9,833 Total prepaid expenses and other current assets $ 52,663 $ 52,570 The following table summarizes Other non-current assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Deferred contract acquisition costs $ 5,377 $ 7,080 Deferred cloud implementation costs 18,596 11,986 Other 5,446 6,036 Total other non-current assets $ 29,419 $ 25,102 The following table summarizes Accrued expenses and other current liabilities as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Refund reserve $ 10,701 $ 19,601 Compensation and benefits 16,949 30,367 Accrued marketing 12,529 37,900 Restructuring-related liabilities 8,324 11,349 Customer credits 45,669 56,558 Deferred revenue 814 3,523 Operating lease obligations 38,788 32,062 Other (1) 64,534 47,953 Total accrued expenses and other current liabilities $ 198,308 $ 239,313 (1) Includes certain payroll taxes deferred under the Coronavirus Aid, Relief and Economic Security ("CARES") Act of $2.7 million as of September 30, 2022 and December 31, 2021. This amount is due by December 31, 2022. The following table summarizes Other non-current liabilities as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Contingent income tax liabilities $ 23,594 $ 24,213 Deferred income taxes 2,346 2,802 Other 4,611 7,433 Total other non-current liabilities $ 30,551 $ 34,448

FINANCING ARRANGEMENTS

FINANCING ARRANGEMENTS	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
FINANCING ARRANGEMENTS	FINANCING ARRANGEMENTS 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 connection with the repurchase of the Atairos Notes, we recognized a $5.1 million loss on the early extinguishment, which is presented in Other income (expense), net in the Condensed Consolidated Statement 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. In May 2016, we also sold warrants for total cash proceeds of $35.5 million to certain bank counterparties. In connection with the repurchase of the Atairos Notes, we entered into agreements (collectively "the Unwind Agreements") with each of the bank counterparties in May 2021 to unwind the convertible note hedges and warrants. 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, which began 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. 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 Convertible senior notes, net in the accompanying Condensed Consolidated Balance Sheets. The carrying amount of the 2026 Notes consisted of the following as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Principal amount $ 230,000 $ 230,000 Less: debt discount (5,460) (6,597) Net carrying amount of liability $ 224,540 $ 223,403 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 September 30, 2022 and December 31, 2021 was $148.3 million and $183.3 million and was determined using a lattice model. During the three and nine months ended September 30, 2022 and 2021, we recognized interest costs on the 2026 Notes and the Atairos Notes as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Contractual interest $ 646 $ 646 $ 1,940 $ 4,378 Amortization of debt discount 380 374 1,137 1,226 Total $ 1,026 $ 1,020 $ 3,077 $ 5,604 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") which permanently reduced 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 (the "Second Amendment") to the revolving credit agreement (as amended by the First Amendment and the Second Amendment, the “Prior Credit Agreement”) to, among other things, permit the issuance of the 2026 Notes and related capped call transactions. The Second Amendment also permanently removed requirements that we maintain (i) a maximum senior secured indebtedness to Earnings Before Interest, Taxes, Depreciation and Amortization ("EBITDA") ratio and (ii) unrestricted cash of not less than $250.0 million. Further, the Second Amendment changed the requirement to maintain a minimum fixed charge coverage ratio to a requirement to maintain a minimum interest coverage ratio. On September 28, 2022, we entered into a third amendment to the Prior Credit Agreement (the "Third Amendment" and the Prior Credit Agreement as amended, the "Amended Credit Agreement") to modify certain financial covenants and provide for additional flexibility in our operations, including certain modifications to our requirement to maintain (i) a maximum funded indebtedness to EBITDA ratio and (ii) a monthly minimum liquidity balance. In addition to the modifications described below, the Third Amendment reduced our borrowing capacity under our senior secured revolving credit facility from $225.0 million to $150.0 million. We deferred debt issuance costs of $4.0 million in aggregate in connection with the Amended Credit Agreement. Deferred debt issuance costs are included within Other non-current assets on the Condensed Consolidated Balance Sheet as of September 30, 2022 and are amortized to interest expense over the term of the respective agreement. 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 Third Amendment further restricts certain existing negative covenants, including with respect to our ability to make share repurchases, acquisitions, investments and to incur additional indebtedness and liens. As of September 30, 2022, we were in compliance with the covenants under our Amended Credit Agreement. Non-compliance with the covenants under the Amended Credit Agreement may result in termination of the commitments thereunder and then any 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. Borrowings under the Prior Credit Agreement bore (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 Prior Credit Agreement also includes a replacement mechanism for the discontinuation of the adjusted LIBO rate. The Third Amendment replaces LIBOR as a benchmark interest rate under the Prior Credit Agreement with Term Secured Overnight Financing Rate ("SOFR") plus a credit spread adjustment of 10 basis points. The Third Amendment also provides that, from the date of the Third Amendment through the fiscal quarter ending June 30, 2023, the Alternate Base Rate ("ABR") and Canadian prime spreads shall be raised to 1.50%, the fixed rate spreads to 2.50% and the commitment fee to 0.4% on the daily amount of the unused commitments under the Amended Credit Agreement. After June 30, 2023, the applicable spreads and commitment fee will revert to the levels set by the Prior Credit Agreement, with the addition of a new tier that is applicable when the ratio of funded indebtedness to EBITDA exceeds 3.00:1.00 and provides for ABR and Canadian prime spreads of 1.25%, fixed rate spreads of 2.25% and a commitment fee of 0.4% on the daily amount of the unused commitments under the Amended Credit Agreement. 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 $150.0 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	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Our contractual obligations and commitments and future sublease income under our contractually obligated operating subleases as of September 30, 2022 and through the date of this report, did not materially change from the amounts set forth in our 2021 Annual Report on Form 10-K. During the third quarter of 2022, however, we reassessed the term of one of our operating leases in our North America segment and, as a result, our expected future minimum lease payments related to that lease have been modified. Our current quarter reassessment included an increase in our Accrued expenses and other current liabilities of $11.6 million, a decrease to our long-term Operating lease obligations of $25.6 million, a decrease to our Right-of-use assets - operating leases, net of $9.5 million in the Condensed Consolidated Balance Sheets and a gain of $4.5 million in Restructuring and related charges on the Condensed Consolidated Statements of Operations. Refer to Note 9, Restructuring and Related Charges for additional information on the gain recognized. In addition, the collectability of the sublease payments related to that lease is not reasonably assured. Refer to Note 2, Goodwill and Long-Lived Assets for additional information. 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 "Securities Lawsuit"). 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. On May 6, 2022, the parties reached an agreement to settle this matter in its entirety for $13.5 million and signed a term sheet memorializing preliminary terms. On June 27, 2022, the District Court granted preliminary approval of the settlement. On October 28, 2022, the District Court granted final approval of the settlement class with no class members opting out and no objections. Now that the settlement class has been confirmed and the case is fully resolved with no opt outs, all class members must follow a claims process administered by a third party and will be barred from filing future lawsuits based on these events. The full amount of the $13.5 million settlement is covered under Groupon's insurance policies and was paid into an escrow fund by Groupon’s insurance carriers on July 26, 2022. The settlement accrual and insurance receivable are recorded in Accrued expenses and other current liabilities and Accounts receivable, net on the Condensed Consolidated Balance Sheets as of September 30, 2022. In addition, four shareholders have filed separate shareholder derivative lawsuits in relation to the same events that are subject to the securities litigation described above (collectively, the "Derivative Lawsuits"). First, on September 9, 2021, a shareholder named Jonathan Frankel filed a federal derivative lawsuit in the United States District Court for District of Delaware. Second, on January 19, 2022, a shareholder named Alyssa Estreen filed a derivative lawsuit in the Court of Chancery in the State of Delaware. Third, on January 24, 2022, a shareholder named Saman Khoury filed a derivative lawsuit, also in the Court of Chancery in the State of Delaware. Finally, on May 9, 2022, a shareholder named Moriah Anders filed a lawsuit, also in the Court of Chancery in the State of Delaware. All four lawsuits name Groupon and certain of the Company's former and current officers and directors. The allegations in all four Derivative Lawsuits relate to the same time period and events that are the subject of the Securities Lawsuit and allege that the Company and its shareholders have sustained damages as a result of the conduct of certain current and former officers and directors. The Plaintiffs in each of these Derivative Lawsuits seek unspecified damages they allege were sustained by the Company, injunctive and equitable relief and attorneys’ fees. All four matters are stayed pending the outcome of the Securities Lawsuit. We intend to vigorously defend these matters, 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 Statements, 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 September 30, 2022. We estimate that the total amount of obligations that are reasonably possible to arise under the indemnifications in excess of amounts accrued as of September 30, 2022 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	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS	STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS Groupon, Inc. Incentive Plan In August 2011, we established the Groupon, Inc. 2011 Incentive Plan, as amended and restated (the "2011 Plan"), under which options, RSUs and performance stock units for up to 11,875,000 shares of common stock are authorized for future issuance to employees, consultants and directors. The 2011 Plan is administered by the Compensation Committee of the Board. As of September 30, 2022, 3,203,455 shares of common stock were available for future issuance under the 2011 Plan. Restricted Stock Units The restricted stock units granted under the Groupon, Inc. Stock Plans (the "Plans") generally have vesting periods between one The table below summarizes restricted stock unit activity under the Plans for the nine months ended September 30, 2022: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2021 2,205,235 $ 31.06 Granted 2,233,380 19.14 Vested (915,272) 33.25 Forfeited (514,350) 26.94 Unvested at September 30, 2022 3,008,993 $ 22.20 As of September 30, 2022, $52.2 million of unrecognized compensation costs related to unvested restricted stock units, excluding any impact of forfeitures, are expected to be recognized over a remaining weighted-average period of 1.19 years. Performance Share Units We have previously granted 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"). We have also granted performance share units subject to a market condition ("Market-based Performance Share Units"). Our existing 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 of the Board that the specified performance conditions have been achieved.

REVENUE RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2022
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 nine months ended September 30, 2022 and 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 nine months ended September 30, 2022 (in thousands): Customer Credits Balance as of December 31, 2021 $ 56,558 Credits issued 105,044 Credits redeemed (1) (98,160) Breakage revenue recognized (16,459) Foreign currency translation (1,314) Balance as of September 30, 2022 $ 45,669 (1) Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant and 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. 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 in Prepaid expenses and other current assets and Other non-current assets on the Condensed Consolidated Balance Sheets. As of September 30, 2022 and December 31, 2021, deferred contract acquisition costs were $6.2 million and $8.0 million. The amortization of deferred contract acquisition costs is classified within Selling, general and administrative expense in the Condensed Consolidated Statements of Operations. We amortized $2.7 million and $2.6 million of deferred contract acquisition costs for the three months ended September 30, 2022 and 2021, and $8.3 million and $7.8 million for the nine months ended September 30, 2022 and 2021. Allowance for Expected Credit Losses on Accounts Receivable Accounts receivable primarily represents the net cash due from credit card and other payment processors and from merchants and performance marketing networks for commissions earned on consumer purchases. 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 receivable for the nine months ended September 30, 2022 (in thousands): Allowance for Expected Credit Losses Balance as of December 31, 2021 $ 7,974 Change in provision (896) Write-offs (1,254) Foreign currency translation (674) Balance as of September 30, 2022 $ 5,150 Variable Consideration for Unredeemed Vouchers For merchant agreements with redemption payment terms, the merchant is not paid its share of the sale price for a voucher sold through one of our online marketplaces until the customer redeems the related voucher. If the customer does not redeem a voucher with such merchant payment terms, we retain all of the gross billings for that voucher, rather than retaining only our net commission. We estimate the variable consideration from vouchers that will not ultimately be redeemed using our historical voucher redemption experience and recognize that amount as revenue at the time of sale. We apply a constraint to ensure it is probable that a significant reversal of revenue will not occur in future periods. We recognized variable consideration from unredeemed vouchers that were sold in a prior period of $7.4 million and $19.1 million for the three months ended September 30, 2022 and 2021, and $9.4 million and $31.8 million for the nine months ended September 30, 2022 and 2021. During the year ended December 31, 2021, the substantial majority of vouchers sold at the onset of the COVID-19 pandemic reached expiration at redemption rates lower than our historical estimates. Although redemption rates for vouchers sold in more recent periods have improved, the impact of COVID-19 on redemption behavior in future periods is still uncertain. When actual redemptions differ from our estimates, the effects could be material to the Condensed Consolidated Financial Statements.

RESTRUCTURING AND RELATED CHARG

RESTRUCTURING AND RELATED CHARGES	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
RESTRUCTURING AND RELATED CHARGES	RESTRUCTURING AND RELATED CHARGES In August 2022 and April 2020, we initiated Board-approved restructuring plans. Costs incurred related to the restructuring plan are classified as Restructuring and related charges on the Condensed Consolidated Statements of Operations. The restructuring activities are summarized by plan in the sections below. 2022 Restructuring Plan In August 2022, we initiated a multi-phase cost savings plan designed to reduce our expense structure to align with our go-forward business and financial objectives (the “2022 Cost Savings Plan”). The 2022 Cost Savings Plan included a restructuring plan, approved by our Board on August 5, 2022 (the “2022 Restructuring Plan”). The first phase of the 2022 Restructuring Plan is expected to include an overall reduction of approximately 500 positions globally, with the majority of these reductions expected to occur by the end of 2022 and the remainder in early 2023. In connection with these actions, we expect to record total pre-tax charges of $10.0 million to $20.0 million. Substantially all of the pre-tax charges are expected to be paid in cash and will relate to employee severance and compensation benefits, with an immaterial amount of charges related to other exit costs. We expect to begin the next phase of our restructuring actions under this plan in 2023, and we anticipate these actions will include a focus on reducing our technology platform costs following the completion of our transition to the cloud. We have incurred total pretax charges of $6.2 million since the inception of the 2022 Restructuring Plan. The following tables summarize costs incurred by segment related to the 2022 Restructuring Plan for the three and nine months ended September 30, 2022 (in thousands): Three and Nine Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) (1) Other Exit Costs Total Restructuring Charges (Credits) North America $ 4,600 $ 158 $ 4,758 International 1,436 — 1,436 Consolidated $ 6,036 $ 158 $ 6,194 (1) The employee severance and benefits costs for the three and nine months ended September 30, 2022 are related to the termination of approximately 380 employees, of which 318 are still completing their notice period and legally-required severance and benefits have been recognized as of September 30, 2022. Additional severance and benefits costs related to the remaining 318 employees may be incurred in future periods. The following table summarizes restructuring liability activity for the 2022 Restructuring Plan (in thousands): Employee Severance and Benefit Costs Other Exit Costs Total Balance as of December 31, 2021 $ — $ — $ — Charges payable in cash 6,036 158 6,194 Cash payments (3,167) — (3,167) Foreign currency translation (29) — (29) Balance as of September 30, 2022 (1) $ 2,840 $ 158 $ 2,998 (1) Substantially all of the remaining cash payments for the 2022 Restructuring Plan costs are expected to be disbursed through 2023. 2020 Restructuring Plan In April 2020, the Board approved a multi-phase restructuring plan related to our previously-announced strategic shift and as part of the cost cutting measures implemented in response to the impact of COVID-19 on our business (the "2020 Restructuring Plan"). We have incurred total pretax charges of $108.7 million since the inception of the 2020 Restructuring Plan. Our actions under this plan were substantially completed by December 31, 2021, and our current and future charges or credits will be from changes in estimates. Our 2020 Restructuring Plan included 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 New Zealand and Japan. 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 nine months ended September 30, 2021. The following tables summarize costs incurred by segment related to the 2020 Restructuring Plan for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ — $ (1) $ — $ (1,578) $ (1,579) International 121 28 — 148 297 Consolidated $ 121 $ 27 $ — $ (1,430) $ (1,282) Three Months Ended September 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 26 $ 251 $ 602 $ 5,610 $ 6,489 International 2,600 571 268 2,555 5,994 Consolidated $ 2,626 $ 822 $ 870 $ 8,165 $ 12,483 Nine Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 1 $ 129 $ — $ (404) $ (274) International 305 89 — 1,849 2,243 Consolidated $ 306 $ 218 $ — $ 1,445 $ 1,969 Nine Months Ended September 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 458 $ 1,482 $ 602 $ 6,974 $ 9,516 International 21,665 599 268 2,102 24,634 Consolidated $ 22,123 $ 2,081 $ 870 $ 9,076 $ 34,150 As a part of our 2020 Restructuring Plan, we terminated or modified several of our leases. In other cases we vacated 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. We recognized impairment related to those leases for $1.8 million and $2.9 million during the three and nine months ended September 30, 2022 and $7.7 million during the three and nine months ended September 30, 2021. See Note 2, Goodwill and Long-Lived Assets, for additional information. In addition, during the three and nine months ended September 30, 2022, we recognized a gain of $4.5 million in Restructuring and related charges for one of our previously-impaired leases in our North America segment due to a reassessment of the term. 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 the 2020 Restructuring Plan (in thousands): Employee Severance and Benefit Costs Legal and Advisory Costs Total Balance as of December 31, 2021 $ 11,038 $ 311 $ 11,349 Charges payable in cash 306 218 524 Cash payments (5,390) (170) (5,560) Foreign currency translation (921) (66) (987) Balance as of September 30, 2022 (1) $ 5,033 $ 293 $ 5,326 (1) Substantially all of the remaining cash payments for the 2020 Restructuring Plan costs are expected to be disbursed by the end of 2023.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2022
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 operations before provision (benefit) for income taxes for the three and nine months ended September 30, 2022 and 2021 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Provision (benefit) for income taxes $ (4,328) $ 135 $ (4,605) $ 773 Income (loss) from operations before provision (benefit) for income taxes (59,871) 78,836 (184,750) 90,793 Our U.S. Federal income tax rate is 21%. The primary factor impacting the effective tax rate for the three and nine months ended September 30, 2022 and 2021 was the pretax losses incurred in jurisdictions that have valuation allowances against their net deferred tax assets. The three and nine months ended September 30, 2022 were also impacted by the reduction to our estimated annual tax rate due to an increase in expected annual losses. The three and nine months ended September 30, 2021 were also impacted by the benefit of non-taxable items, including the unrealized gain on the observable price change recorded in an other equity investment during the three months ended September 30, 2021, the U.S. research and development tax credit, and reversals of reserves for uncertain tax positions due to closing of applicable statutes of limitations. For the three and nine months ended September 30, 2021, we had a full valuation allowance recorded against the U.S. federal and state deferred tax assets. We recorded a partial valuation allowance release in Q4 2021. For the three and nine months ended September 30, 2022, we continue to maintain a valuation allowance in the U.S. against capital losses, deferred tax assets that will convert into capital losses upon reversal, and state credits that we are not expecting to be able to realize. 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 $105.7 million, inclusive of estimated incremental interest from the original assessment. We believe that the assessment, which primarily relates to transfer pricing on transactions occurring in 2011, is without merit and we intend to vigorously defend ourselves in that matter. There could be potential increases in our liabilities for uncertain tax positions from the ultimate resolution of that assessment. We believe it is reasonably possible that reductions of up to $26.2 million in unrecognized tax benefits may occur within the 12 months following September 30, 2022 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. 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 September 30, 2022 and December 31, 2021 are immaterial, we do not intend to distribute earnings of foreign subsidiaries for which we have an excess of the financial reporting basis over the tax basis of our investments and therefore have not recorded any deferred taxes related to such amounts. The actual tax cost resulting from a distribution would depend on income tax laws and circumstances at the time of distribution. Determination of the amount of unrecognized deferred tax liability related to the excess of the financial reporting basis over the tax basis of our foreign subsidiaries is not practical due to the complexities associated with the calculation.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2022
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 previously acquired in 2018. We use the income approach to value contingent consideration obligations based on future financial performance. We have previously 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. There was no material activity in the fair value of recurring Level 3 fair value measurements for the three and nine months ended September 30, 2022 and 2021. Assets and Liabilities Measured at Fair Value on a Nonrecurring Basis Certain assets and liabilities are measured at fair value on a nonrecurring basis, including assets that are written down to fair value as a result of an impairment or increased due to an observable price change in an orderly transaction. We recognized $35.4 million in non-cash impairment charges related to goodwill for the nine months ended September 30, 2022. We recognized $1.8 million and $11.8 million in non-cash impairment charges related to long-lived assets for the three and nine months ended September 30, 2022, of which $1.8 million and $2.9 million are included in Restructuring and related charges on our Condensed Consolidated Statements of Operations. We recognized $7.7 million in non-cash impairment charges related to long-lived assets during the three and nine months ended September 30, 2021, which 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 adjusted the carrying value of an other equity investment, which resulted in an unrealized gain of $89.1 million, and sold shares in an other equity investment for a gain of $2.2 million for the three and nine months ended September 30, 2021. During the second quarter 2021, we sold our shares in an other equity investment and recognized a gain of $4.2 million. See Note 3, Investments , for additional information. We did not record any other significant nonrecurring fair value measurements for the three and nine months ended September 30, 2022 and 2021.

INCOME (LOSS) PER SHARE

INCOME (LOSS) PER SHARE	9 Months Ended
	Sep. 30, 2022
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 restricted stock units, performance share units, ESPP shares, warrants, capped call transactions 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 nine months ended September 30, 2022 and 2021 (in thousands, except share amounts and per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Basic and diluted net income (loss) per share: Numerator Net income (loss) $ (55,543) $ 78,701 $ (180,145) $ 90,020 Less: Net income (loss) attributable to noncontrolling interests 680 594 2,157 737 Basic net income (loss) attributable to common stockholders (56,223) 78,107 (182,302) 89,283 Diluted net income (loss) attributable to common stockholders (56,223) 78,107 (182,302) 89,283 Plus: Interest expense from assumed conversion of convertible senior notes — 700 — 1,392 Net income (loss) attributable to common stockholders plus assumed conversions (56,223) 78,807 (182,302) 90,675 Denominator Shares used in computation of basic net income (loss) per share 30,307,734 29,567,802 30,070,598 29,282,932 Weighted-average effect of diluted securities Restricted stock units — 351,720 — 712,866 Performance share units and other stock-based compensation awards — 68,616 — 89,981 Convertible senior notes due 2026 — 3,376,400 — 2,308,112 Shares used in computation of diluted net income (loss) per share 30,307,734 33,364,538 30,070,598 32,393,891 Basic net income (loss) per share: $ (1.86) $ 2.64 $ (6.06) $ 3.05 Diluted net income (loss) per share: $ (1.86) $ 2.36 $ (6.06) $ 2.80 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: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Restricted stock units 2,223,826 854,304 2,448,348 410,856 Performance share units and other stock-based compensation awards 94,690 — 102,406 — Convertible Senior notes due 2022 (1) — — — 1,144,689 Convertible Senior notes due 2026 (1) 3,376,400 — 3,376,400 — Warrants — — — 1,170,126 Capped call transactions 3,376,400 3,376,400 3,376,400 2,308,112 Total 9,071,316 4,230,704 9,303,554 5,033,783 (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 is 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	9 Months Ended
	Sep. 30, 2022
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. We completed a transition to a third-party goods marketplace in International in 2021, and therefore we no longer generate product revenue in our Goods category. For the three and nine months ended September 30, 2022, adjustments to accruals previously established in our Goods category related to product are presented within service. The following table summarizes revenue by reportable segment and category for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Service revenue: Local $ 97,843 $ 129,131 $ 296,233 $ 394,358 Goods 5,978 9,189 20,476 37,266 Travel 4,065 4,791 13,465 18,893 Total service revenue 107,886 143,111 330,174 450,517 Product revenue - Goods — — — 626 Total North America revenue (1) 107,886 143,111 330,174 451,143 International Service revenue: Local 30,089 46,071 95,350 109,589 Goods 4,459 5,879 16,986 9,429 Travel 1,956 3,915 8,416 8,226 Total service revenue 36,504 55,865 120,752 127,244 Product revenue - Goods — 15,195 — 165,559 Total International revenue (1) $ 36,504 $ 71,060 $ 120,752 $ 292,803 (1) North America includes revenue from the United States of $105.0 million and $140.2 million for the three months ended September 30, 2022 and 2021, and $323.9 million and $444.2 million for the nine months ended September 30, 2022 and 2021. International includes revenue from the United Kingdom of $21.4 million and $100.4 million for the three and nine months ended September 30, 2021. There were no other individual countries that represented more than 10% of consolidated total revenue for the three and nine months ended September 30, 2022 and 2021. Revenue is attributed to individual countries based on the location of the customer. The following table summarizes cost of revenue by reportable segment and category for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Service cost of revenue: Local $ 13,388 $ 13,947 $ 40,428 $ 41,927 Goods 1,142 1,325 3,849 5,577 Travel 1,008 1,029 3,399 3,801 Total service cost of revenue 15,538 16,301 47,676 51,305 Product cost of revenue - Goods — — — 458 Total North America cost of revenue 15,538 16,301 47,676 51,763 International Service cost of revenue: Local 2,674 2,195 7,946 6,094 Goods 125 292 521 537 Travel 331 339 1,088 783 Total service cost of revenue 3,130 2,826 9,555 7,414 Product cost of revenue - Goods — 13,605 — 142,404 Total International cost of revenue $ 3,130 $ 16,431 $ 9,555 $ 149,818 The following table summarizes contribution profit by reportable segment for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Revenue $ 107,886 $ 143,111 $ 330,174 $ 451,143 Cost of revenue 15,538 16,301 47,676 51,763 Marketing 26,376 38,302 73,996 94,247 Contribution profit 65,972 88,508 208,502 305,133 International Revenue 36,504 71,060 120,752 292,803 Cost of revenue 3,130 16,431 9,555 149,818 Marketing 11,521 14,857 32,689 36,298 Contribution profit 21,853 39,772 78,508 106,687 Consolidated Revenue 144,390 214,171 450,926 743,946 Cost of revenue 18,668 32,732 57,231 201,581 Marketing 37,897 53,159 106,685 130,545 Contribution profit 87,825 128,280 287,010 411,820 Selling, general and administrative 119,243 119,494 369,601 384,606 Goodwill impairment — — 35,424 — Long-lived asset impairment — — 8,811 — Restructuring and related charges 4,912 12,483 8,163 34,150 Income (loss) from operations $ (36,330) $ (3,697) $ (134,989) $ (6,936) The following table summarizes total assets by reportable segment as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Total assets: North America (1) $ 763,838 $ 964,523 International (1) 125,133 193,358 Consolidated total assets $ 888,971 $ 1,157,881

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2022
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. In July 2022, we extended our arrangement through July 2025 with the strategic partner in the variable interest entity that we consolidate. 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 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, in the first quarter of 2021, 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. In the fourth quarter of 2021, we recorded an additional $2.7 million adjustment to our opening accumulated deficit and additional paid-in capital related to tax impacts of our bond hedges.

GOODWILL AND LONG-LIVED ASSETS

GOODWILL AND LONG-LIVED ASSETS (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes goodwill activity by segment for the nine months ended September 30, 2022 (in thousands): North America International (1) Consolidated Balance as of December 31, 2021 $ 178,685 $ 37,708 $ 216,393 Goodwill impairment — (35,424) (35,424) Foreign currency translation — (2,284) (2,284) Balance as of September 30, 2022 $ 178,685 $ — $ 178,685 (1) As of December 31, 2021, the International reporting unit had a negative carrying value.
Schedule of Long-lived Assets Impairment	The following table summarizes impairment charges presented within the following line items on the Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Long-lived asset impairment North America $ — $ — $ — $ — International — — 8,811 — Total Long-lived asset impairment — — 8,811 — Restructuring and related charges North America 1,769 5,430 1,769 5,430 International — 2,221 1,180 2,221 Total Restructuring and related charges 1,769 7,651 2,949 7,651 Total impairment $ 1,769 $ 7,651 $ 11,760 $ 7,651 The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Property, equipment and software, net Leasehold improvements $ — $ 870 $ 1,632 $ 870 Computer hardware — — 1,323 — Other property, equipment and software, net — — 416 — Total Property, equipment and software, net — 870 3,371 870 Right-of-use assets - operating leases, net 1,769 6,781 8,389 6,781 Total long-lived asset impairment $ 1,769 $ 7,651 $ 11,760 $ 7,651
Schedule of Intangible Assets	The following table summarizes intangible assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Gross Carrying Value Accumulated Amortization Net Carrying Value Gross Carrying Value Accumulated Amortization Net Carrying Value Merchant relationships $ 16,512 $ 12,500 $ 4,012 $ 19,976 $ 12,554 $ 7,422 Trade names 9,160 8,211 949 9,604 8,215 1,389 Patents 13,303 6,502 6,801 12,455 5,712 6,743 Other intangible assets 17,479 10,446 7,033 17,573 8,817 8,756 Total $ 56,454 $ 37,659 $ 18,795 $ 59,608 $ 35,298 $ 24,310
Schedule of Estimated Future Amortization Expense	As of September 30, 2022, estimated future amortization expense related to intangible assets is as follows (in thousands): Remaining amounts in 2022 $ 2,047 2023 7,205 2024 3,877 2025 2,469 2026 1,622 Thereafter 1,575 Total $ 18,795

INVESTMENTS (Tables)

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Investments	The following table summarizes our percentage ownership in our investments as of the dates noted below: September 30, 2022 and December 31, 2021 Other equity investments 1% to 19% Available-for-sale securities - redeemable preferred shares 1% to 19% Fair value option investments 10% to 19%

SUPPLEMENTAL CONDENSED CONSOL_2

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)	9 Months Ended
	Sep. 30, 2022
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 nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Interest income $ 2,626 $ 1,336 $ 5,399 $ 3,818 Interest expense (3,760) (3,534) (9,849) (14,123) Changes in fair value of investments (1) — 91,288 — 95,533 Loss on extinguishment of debt — — — (5,090) Foreign currency gains (losses), net and other (2) (22,407) (6,557) (45,311) 17,591 Other income (expense), net $ (23,541) $ 82,533 $ (49,761) $ 97,729 (1) Includes an $89.1 million unrealized gain due to an upward adjustment for an observable price change of SumUp for the three and nine months ended September 30, 2021.
Schedule of Prepaid and Other Current Assets	The following table summarizes Prepaid expenses and other current assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Prepaid expenses $ 19,535 $ 28,550 Income taxes receivable 17,448 7,711 Deferred cloud implementation cost 7,420 6,476 Other 8,260 9,833 Total prepaid expenses and other current assets $ 52,663 $ 52,570
Schedule of Other Non-Current Assets	The following table summarizes Other non-current assets as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Deferred contract acquisition costs $ 5,377 $ 7,080 Deferred cloud implementation costs 18,596 11,986 Other 5,446 6,036 Total other non-current assets $ 29,419 $ 25,102
Schedule of Accrued Expenses and Other Current Liabilities	The following table summarizes Accrued expenses and other current liabilities as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Refund reserve $ 10,701 $ 19,601 Compensation and benefits 16,949 30,367 Accrued marketing 12,529 37,900 Restructuring-related liabilities 8,324 11,349 Customer credits 45,669 56,558 Deferred revenue 814 3,523 Operating lease obligations 38,788 32,062 Other (1) 64,534 47,953 Total accrued expenses and other current liabilities $ 198,308 $ 239,313 (1) Includes certain payroll taxes deferred under the Coronavirus Aid, Relief and Economic Security ("CARES") Act of $2.7 million as of September 30, 2022 and December 31, 2021. This amount is due by December 31, 2022.
Schedule of Other Non-current Liabilities	The following table summarizes Other non-current liabilities as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Contingent income tax liabilities $ 23,594 $ 24,213 Deferred income taxes 2,346 2,802 Other 4,611 7,433 Total other non-current liabilities $ 30,551 $ 34,448

FINANCING ARRANGEMENTS (Tables)

FINANCING ARRANGEMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Notes	The carrying amount of the 2026 Notes consisted of the following as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Principal amount $ 230,000 $ 230,000 Less: debt discount (5,460) (6,597) Net carrying amount of liability $ 224,540 $ 223,403
Schedule of Convertible Debt Interest Expense	During the three and nine months ended September 30, 2022 and 2021, we recognized interest costs on the 2026 Notes and the Atairos Notes as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Contractual interest $ 646 $ 646 $ 1,940 $ 4,378 Amortization of debt discount 380 374 1,137 1,226 Total $ 1,026 $ 1,020 $ 3,077 $ 5,604

STOCKHOLDERS' EQUITY AND COMP_2

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Restricted Stock Unit Activity	The table below summarizes restricted stock unit activity under the Plans for the nine months ended September 30, 2022: Restricted Stock Units Weighted-Average Grant Date Fair Value (per unit) Unvested at December 31, 2021 2,205,235 $ 31.06 Granted 2,233,380 19.14 Vested (915,272) 33.25 Forfeited (514,350) 26.94 Unvested at September 30, 2022 3,008,993 $ 22.20

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2022
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 nine months ended September 30, 2022 (in thousands): Customer Credits Balance as of December 31, 2021 $ 56,558 Credits issued 105,044 Credits redeemed (1) (98,160) Breakage revenue recognized (16,459) Foreign currency translation (1,314) Balance as of September 30, 2022 $ 45,669 (1) Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant and 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. 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.
Schedule of Expected Credit Losses on Accounts Receivable	The following table summarizes the activity in the allowance for expected credit losses on accounts receivable for the nine months ended September 30, 2022 (in thousands): Allowance for Expected Credit Losses Balance as of December 31, 2021 $ 7,974 Change in provision (896) Write-offs (1,254) Foreign currency translation (674) Balance as of September 30, 2022 $ 5,150

RESTRUCTURING AND RELATED CHA_2

RESTRUCTURING AND RELATED CHARGES (Tables)	9 Months Ended
	Sep. 30, 2022
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Costs by Segment	The following tables summarize costs incurred by segment related to the 2022 Restructuring Plan for the three and nine months ended September 30, 2022 (in thousands): Three and Nine Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) (1) Other Exit Costs Total Restructuring Charges (Credits) North America $ 4,600 $ 158 $ 4,758 International 1,436 — 1,436 Consolidated $ 6,036 $ 158 $ 6,194 (1) The employee severance and benefits costs for the three and nine months ended September 30, 2022 are related to the termination of approximately 380 employees, of which 318 are still completing their notice period and legally-required severance and benefits have been recognized as of September 30, 2022. Additional severance and benefits costs related to the remaining 318 employees may be incurred in future periods. The following tables summarize costs incurred by segment related to the 2020 Restructuring Plan for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ — $ (1) $ — $ (1,578) $ (1,579) International 121 28 — 148 297 Consolidated $ 121 $ 27 $ — $ (1,430) $ (1,282) Three Months Ended September 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 26 $ 251 $ 602 $ 5,610 $ 6,489 International 2,600 571 268 2,555 5,994 Consolidated $ 2,626 $ 822 $ 870 $ 8,165 $ 12,483 Nine Months Ended September 30, 2022 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 1 $ 129 $ — $ (404) $ (274) International 305 89 — 1,849 2,243 Consolidated $ 306 $ 218 $ — $ 1,445 $ 1,969 Nine Months Ended September 30, 2021 Employee Severance and Benefit Costs (Credits) Legal and Advisory Costs Property, Equipment and Software Impairments Right-of-Use Asset Impairments and Lease-related Charges (Credits) Total Restructuring Charges (Credits) North America $ 458 $ 1,482 $ 602 $ 6,974 $ 9,516 International 21,665 599 268 2,102 24,634 Consolidated $ 22,123 $ 2,081 $ 870 $ 9,076 $ 34,150
Schedule of Restructuring Liability Activity	The following table summarizes restructuring liability activity for the 2022 Restructuring Plan (in thousands): Employee Severance and Benefit Costs Other Exit Costs Total Balance as of December 31, 2021 $ — $ — $ — Charges payable in cash 6,036 158 6,194 Cash payments (3,167) — (3,167) Foreign currency translation (29) — (29) Balance as of September 30, 2022 (1) $ 2,840 $ 158 $ 2,998 (1) Substantially all of the remaining cash payments for the 2022 Restructuring Plan costs are expected to be disbursed through 2023. The following table summarizes restructuring liability activity for the 2020 Restructuring Plan (in thousands): Employee Severance and Benefit Costs Legal and Advisory Costs Total Balance as of December 31, 2021 $ 11,038 $ 311 $ 11,349 Charges payable in cash 306 218 524 Cash payments (5,390) (170) (5,560) Foreign currency translation (921) (66) (987) Balance as of September 30, 2022 (1) $ 5,033 $ 293 $ 5,326 (1) Substantially all of the remaining cash payments for the 2020 Restructuring Plan costs are expected to be disbursed by the end of 2023.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Schedule of Provision (Benefit) for Income Taxes	Provision (benefit) for income taxes and income (loss) from operations before provision (benefit) for income taxes for the three and nine months ended September 30, 2022 and 2021 were as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Provision (benefit) for income taxes $ (4,328) $ 135 $ (4,605) $ 773 Income (loss) from operations before provision (benefit) for income taxes (59,871) 78,836 (184,750) 90,793

INCOME (LOSS) PER SHARE (Tables

INCOME (LOSS) PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2022
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 nine months ended September 30, 2022 and 2021 (in thousands, except share amounts and per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Basic and diluted net income (loss) per share: Numerator Net income (loss) $ (55,543) $ 78,701 $ (180,145) $ 90,020 Less: Net income (loss) attributable to noncontrolling interests 680 594 2,157 737 Basic net income (loss) attributable to common stockholders (56,223) 78,107 (182,302) 89,283 Diluted net income (loss) attributable to common stockholders (56,223) 78,107 (182,302) 89,283 Plus: Interest expense from assumed conversion of convertible senior notes — 700 — 1,392 Net income (loss) attributable to common stockholders plus assumed conversions (56,223) 78,807 (182,302) 90,675 Denominator Shares used in computation of basic net income (loss) per share 30,307,734 29,567,802 30,070,598 29,282,932 Weighted-average effect of diluted securities Restricted stock units — 351,720 — 712,866 Performance share units and other stock-based compensation awards — 68,616 — 89,981 Convertible senior notes due 2026 — 3,376,400 — 2,308,112 Shares used in computation of diluted net income (loss) per share 30,307,734 33,364,538 30,070,598 32,393,891 Basic net income (loss) per share: $ (1.86) $ 2.64 $ (6.06) $ 3.05 Diluted net income (loss) per share: $ (1.86) $ 2.36 $ (6.06) $ 2.80
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: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Restricted stock units 2,223,826 854,304 2,448,348 410,856 Performance share units and other stock-based compensation awards 94,690 — 102,406 — Convertible Senior notes due 2022 (1) — — — 1,144,689 Convertible Senior notes due 2026 (1) 3,376,400 — 3,376,400 — Warrants — — — 1,170,126 Capped call transactions 3,376,400 3,376,400 3,376,400 2,308,112 Total 9,071,316 4,230,704 9,303,554 5,033,783 (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 is 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)	9 Months Ended
	Sep. 30, 2022
Segment Reporting [Abstract]
Schedule of Revenue by Reportable Segment	The following table summarizes revenue by reportable segment and category for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Service revenue: Local $ 97,843 $ 129,131 $ 296,233 $ 394,358 Goods 5,978 9,189 20,476 37,266 Travel 4,065 4,791 13,465 18,893 Total service revenue 107,886 143,111 330,174 450,517 Product revenue - Goods — — — 626 Total North America revenue (1) 107,886 143,111 330,174 451,143 International Service revenue: Local 30,089 46,071 95,350 109,589 Goods 4,459 5,879 16,986 9,429 Travel 1,956 3,915 8,416 8,226 Total service revenue 36,504 55,865 120,752 127,244 Product revenue - Goods — 15,195 — 165,559 Total International revenue (1) $ 36,504 $ 71,060 $ 120,752 $ 292,803
Schedule of Cost of Revenue by Segment and Category	The following table summarizes cost of revenue by reportable segment and category for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Service cost of revenue: Local $ 13,388 $ 13,947 $ 40,428 $ 41,927 Goods 1,142 1,325 3,849 5,577 Travel 1,008 1,029 3,399 3,801 Total service cost of revenue 15,538 16,301 47,676 51,305 Product cost of revenue - Goods — — — 458 Total North America cost of revenue 15,538 16,301 47,676 51,763 International Service cost of revenue: Local 2,674 2,195 7,946 6,094 Goods 125 292 521 537 Travel 331 339 1,088 783 Total service cost of revenue 3,130 2,826 9,555 7,414 Product cost of revenue - Goods — 13,605 — 142,404 Total International cost of revenue $ 3,130 $ 16,431 $ 9,555 $ 149,818
Schedule of Operating Income by Reportable Segment	The following table summarizes contribution profit by reportable segment for the three and nine months ended September 30, 2022 and 2021 (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 North America Revenue $ 107,886 $ 143,111 $ 330,174 $ 451,143 Cost of revenue 15,538 16,301 47,676 51,763 Marketing 26,376 38,302 73,996 94,247 Contribution profit 65,972 88,508 208,502 305,133 International Revenue 36,504 71,060 120,752 292,803 Cost of revenue 3,130 16,431 9,555 149,818 Marketing 11,521 14,857 32,689 36,298 Contribution profit 21,853 39,772 78,508 106,687 Consolidated Revenue 144,390 214,171 450,926 743,946 Cost of revenue 18,668 32,732 57,231 201,581 Marketing 37,897 53,159 106,685 130,545 Contribution profit 87,825 128,280 287,010 411,820 Selling, general and administrative 119,243 119,494 369,601 384,606 Goodwill impairment — — 35,424 — Long-lived asset impairment — — 8,811 — Restructuring and related charges 4,912 12,483 8,163 34,150 Income (loss) from operations $ (36,330) $ (3,697) $ (134,989) $ (6,936)
Schedule of Total Assets by Segment	The following table summarizes total assets by reportable segment as of September 30, 2022 and December 31, 2021 (in thousands): September 30, 2022 December 31, 2021 Total assets: North America (1) $ 763,838 $ 964,523 International (1) 125,133 193,358 Consolidated total assets $ 888,971 $ 1,157,881

DESCRIPTION OF BUSINESS AND B_3

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($) segment	Jun. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2021 USD ($)	Jun. 30, 2021 USD ($)	Mar. 31, 2021 USD ($)	Jan. 01, 2021 USD ($)	Dec. 31, 2020 USD ($)
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	$ 97,114	$ 122,085	$ 184,842	$ 210,296	$ 149,497	$ 55,836	$ 65,620		$ 107,674
Convertible senior notes, net	224,540			223,403
Additional Paid-In Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	2,317,003	2,308,176	2,300,558	2,294,215	2,269,184	2,260,308	2,263,790		2,348,114
Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity	$ (1,339,170)	$ (1,282,947)	$ (1,191,720)	(1,156,868)	$ (1,186,253)	$ (1,264,360)	$ (1,260,978)		(1,320,886)
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity									(18,969)
Cumulative Effect, Period of Adoption, Adjustment | Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Convertible senior notes, net								$ 19,000
Cumulative Effect, Period of Adoption, Adjustment | Additional Paid-In Capital
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity									(64,319)
Cumulative Effect, Period of Adoption, Adjustment | 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, Period of Adoption, Adjustment | Accumulated Deficit
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity									$ 45,350
Cumulative Effect, Period of Adoption, Adjustment | Accumulated Deficit | Accounting Standards Update 2020-06
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Stockholders' equity				$ 2,700				$ 48,000
3.25% Convertible Senior Notes due 2022 | Senior Notes
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Effective interest rate	3.76%

GOODWILL AND LONG-LIVED ASSET_2

GOODWILL AND LONG-LIVED ASSETS - Narrative (Details)	3 Months Ended			9 Months Ended
	Sep. 30, 2022 USD ($)	Mar. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) reportingUnit	Sep. 30, 2021 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units | reportingUnit				2
Impairment of goodwill	$ 0	$ 0	$ 0	$ 35,424,000	$ 0
Long-lived asset impairment	0	$ 0	0	8,811,000	0
Intangible asset amortization expense	$ 2,100,000		$ 2,100,000	$ 6,397,000	$ 6,728,000
Minimum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life				1 year
Maximum
Finite-Lived Intangible Assets [Line Items]
Intangible assets, useful life				10 years

GOODWILL AND LONG-LIVED ASSET_3

GOODWILL AND LONG-LIVED ASSETS - Schedule of Goodwill (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 216,393,000		$ 216,393,000
Goodwill impairment	$ 0	0	$ 0	(35,424,000)	$ 0
Foreign currency translation				(2,284,000)
Goodwill, ending balance	178,685,000			178,685,000
North America
Goodwill [Roll Forward]
Goodwill, beginning balance		178,685,000		178,685,000
Goodwill impairment				0
Foreign currency translation				0
Goodwill, ending balance	178,685,000			178,685,000
International
Goodwill [Roll Forward]
Goodwill, beginning balance		$ 37,708,000		37,708,000
Goodwill impairment				(35,424,000)
Foreign currency translation				(2,284,000)
Goodwill, ending balance	$ 0			$ 0

GOODWILL AND LONG-LIVED ASSET_4

GOODWILL AND LONG-LIVED ASSETS - Impairment For Long-Lived Asset And Right-Of-Use Assets And Leasehold Improvements (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Impairment [Line Items]
Total impairment	$ 1,769	$ 7,651	$ 11,760	$ 7,651
Long-Lived Asset Impairment
Impairment [Line Items]
Total impairment	0	0	8,811	0
Restructuring And Related Charges
Impairment [Line Items]
Total impairment	1,769	7,651	2,949	7,651
North America | Long-Lived Asset Impairment
Impairment [Line Items]
Total impairment	0	0	0	0
North America | Restructuring And Related Charges
Impairment [Line Items]
Total impairment	1,769	5,430	1,769	5,430
International | Long-Lived Asset Impairment
Impairment [Line Items]
Total impairment	0	0	8,811	0
International | Restructuring And Related Charges
Impairment [Line Items]
Total impairment	$ 0	$ 2,221	$ 1,180	$ 2,221

GOODWILL AND LONG-LIVED ASSET_5

GOODWILL AND LONG-LIVED ASSETS - Schedule of Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Total Property, equipment and software, net	$ 0	$ 870	$ 3,371	$ 870
Right-of-use assets - operating leases, net	1,769	6,781	8,389	6,781
Total long-lived asset impairment	1,769	7,651	11,760	7,651
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total Property, equipment and software, net	0	870	1,632	870
Computer hardware
Property, Plant and Equipment [Line Items]
Total Property, equipment and software, net	0	0	1,323	0
Other property, equipment and software, net
Property, Plant and Equipment [Line Items]
Total Property, equipment and software, net	$ 0	$ 0	$ 416	$ 0

GOODWILL AND LONG-LIVED ASSET_6

GOODWILL AND LONG-LIVED ASSETS - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	$ 56,454	$ 59,608
Accumulated Amortization	37,659	35,298
Net Carrying Value	18,795	24,310
Merchant relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	16,512	19,976
Accumulated Amortization	12,500	12,554
Net Carrying Value	4,012	7,422
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	9,160	9,604
Accumulated Amortization	8,211	8,215
Net Carrying Value	949	1,389
Patents
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	13,303	12,455
Accumulated Amortization	6,502	5,712
Net Carrying Value	6,801	6,743
Other intangible assets
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Carrying Value	17,479	17,573
Accumulated Amortization	10,446	8,817
Net Carrying Value	$ 7,033	$ 8,756

GOODWILL AND LONG-LIVED ASSET_7

GOODWILL AND LONG-LIVED ASSETS - Schedule of Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remaining amounts in 2022	$ 2,047
2023	7,205
2024	3,877
2025	2,469
2026	1,622
Thereafter	1,575
Net Carrying Value	$ 18,795	$ 24,310

INVESTMENTS - Narrative (Detail

INVESTMENTS - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Schedule of Equity Method Investments [Line Items]
Available-for-sale securities and fair value option investments				$ 0	$ 0
Gain on sale of equity investments	$ 2,200,000	$ 4,200,000	$ 2,200,000
Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investments				$ 119,500,000	$ 119,500,000
Equity method investment, percent ownership of voting stock				2.29%
Unrealized gain on investments	$ 89,100,000		$ 89,100,000
Percentage of other equity investment sold	100%
Proceed from sale of equity method investments	$ 2,600,000	$ 4,200,000

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Details)	Sep. 30, 2022	Dec. 31, 2021
Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	2.29%
Minimum | Equity Securities | Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	1%	1%
Minimum | Equity Securities | Fair value option investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	10%	10%
Minimum | Debt Securities | Available-for-sale securities - redeemable preferred shares
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock	1%	1%
Maximum | Equity Securities | Other equity investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	19%	19%
Maximum | Equity Securities | Fair value option investments
Schedule of Equity Method Investments [Line Items]
Equity method investment, percent ownership of voting stock	19%	19%
Maximum | Debt Securities | Available-for-sale securities - redeemable preferred shares
Schedule of Equity Method Investments [Line Items]
Available for sale securities, percent ownership of voting stock	19%	19%

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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule of Equity Method Investments [Line Items]
Interest income	$ 2,626	$ 1,336	$ 5,399	$ 3,818
Interest expense	(3,760)	(3,534)	(9,849)	(14,123)
Changes in fair value of investments	0	91,288	0	95,533
Loss on extinguishment of debt	0	0	0	(5,090)
Foreign currency gains (losses), net and other	(22,407)	(6,557)	(45,311)	17,591
Other income (expense), net	$ (23,541)	82,533	$ (49,761)	97,729
Foreign currency translation adjustments reclassified into earnings				32,300
Other equity investments
Schedule of Equity Method Investments [Line Items]
Unrealized gain on investments		$ 89,100		$ 89,100

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	Sep. 30, 2022	Dec. 31, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Prepaid expenses	$ 19,535	$ 28,550
Income taxes receivable	17,448	7,711
Deferred cloud implementation cost	7,420	6,476
Other	8,260	9,833
Total prepaid expenses and other current assets	$ 52,663	$ 52,570

SUPPLEMENTAL CONDENSED CONSOL_5

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Non-Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Deferred contract acquisition costs	$ 5,377	$ 7,080
Deferred cloud implementation costs	18,596	11,986
Other	5,446	6,036
Total other non-current assets	$ 29,419	$ 25,102

SUPPLEMENTAL CONDENSED CONSOL_6

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Accrued Expense and Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Refund reserve	$ 10,701	$ 19,601
Compensation and benefits	16,949	30,367
Accrued marketing	12,529	37,900
Restructuring-related liabilities	8,324	11,349
Customer credits	45,669	56,558
Deferred revenue	814	3,523
Operating lease obligations	38,788	32,062
Other	64,534	47,953
Total accrued expenses and other current liabilities	198,308	239,313
Accrued payroll taxes, CARES Act	$ 2,700	$ 2,700

SUPPLEMENTAL CONDENSED CONSOL_7

SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION - Schedule of Other Non-current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]
Contingent income tax liabilities	$ 23,594	$ 24,213
Deferred income taxes	2,346	2,802
Other	4,611	7,433
Total other non-current liabilities	$ 30,551	$ 34,448

FINANCING ARRANGEMENTS - Conver

FINANCING ARRANGEMENTS - Convertible Senior Notes (Details) - USD ($)	1 Months Ended			3 Months Ended		9 Months Ended
	May 31, 2021	Apr. 30, 2021	May 31, 2016	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Apr. 30, 2016
Debt Instrument [Line Items]
Loss on extinguishment of debt				$ 0	$ 0	$ 0	$ 5,090,000
Cost of convertible note hedges			$ 59,100,000
Proceeds from Issuance of Warrants			$ 35,500,000
Cash received on hedges	$ 2,300,000
Settlement of cash paid for warrants	1,300,000
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
Effective interest rate				3.76%		3.76%
1.125% Convertible Senior Notes Due 2026 | Senior Notes
Debt Instrument [Line Items]
Stated interest rate		1.125%
Principal amount		$ 230,000,000		$ 230,000,000		$ 230,000,000		$ 230,000,000
Net proceeds from issuance of debt		$ 222,100,000
Proceeds from debt used for capped call transactions payment				27,400,000		27,400,000
Debt issuance costs				$ 7,800,000		$ 7,800,000
Effective interest rate				1.83%		1.83%
Fair value of debt				$ 148,300,000		$ 148,300,000		$ 183,300,000
Conversion price (in usd per share)									$ 68.12
Debt conversion price, premium on stock price		100%
1.125% Convertible Senior Notes Due 2026 | Senior Notes | Maximum
Debt Instrument [Line Items]
Conversion price (in usd per share)		$ 104.80

FINANCING ARRANGEMENTS - Schedu

FINANCING ARRANGEMENTS - Schedule of Notes (Details) - Senior Notes - 1.125% Convertible Senior Notes Due 2026 - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Apr. 30, 2021
Debt Instrument [Line Items]
Principal amount	$ 230,000,000	$ 230,000,000	$ 230,000,000
Less: debt discount	(5,460,000)	(6,597,000)
Net carrying amount of liability	$ 224,540,000	$ 223,403,000

FINANCING ARRANGEMENTS - Sche_2

FINANCING ARRANGEMENTS - Schedule of Convertible Debt Interest Expense (Details) - Senior Notes - Atairos Notes And 2026 Notes - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Contractual interest	$ 646	$ 646	$ 1,940	$ 4,378
Amortization of debt discount	380	374	1,137	1,226
Total	$ 1,026	$ 1,020	$ 3,077	$ 5,604

FINANCING ARRANGEMENTS - Revolv

FINANCING ARRANGEMENTS - Revolving Credit Facility (Details)			1 Months Ended	9 Months Ended
	Jul. 01, 2023	Sep. 28, 2022 USD ($)	Jul. 31, 2020 USD ($)	Jun. 30, 2023	Sep. 30, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2021 USD ($)	May 30, 2019 USD ($)
2021 Second Amended Credit Agreement
Debt Instrument [Line Items]
Debt collateral, percentage of outstanding capital stock, domestic subsidiaries					100%
Debt collateral, percentage of outstanding capital stock, first-tier foreign subsidiaries					65%
Amount of borrowings					$ 110,000,000	$ 100,000,000
Outstanding letters of credit					24,500,000	$ 25,800,000
2021 Second Amended Credit Agreement | Minimum
Debt Instrument [Line Items]
Debt, commitment fee percentage on unused capacity			0.25%
2021 Second Amended Credit Agreement | Maximum
Debt Instrument [Line Items]
Debt, commitment fee percentage on unused capacity			0.35%
2021 Second Amended Credit Agreement | LIBOR | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate			0.50%
2021 Second Amended Credit Agreement | LIBOR | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate			2%
2022 Third Amended Credit Agreement | SOFR
Debt Instrument [Line Items]
Basis spread on variable rate		0.10%
2022 Third Amended Credit Agreement | Forecast
Debt Instrument [Line Items]
Debt, interest rate term, ratio of funded indebtedness to EBITDA	3
Debt, commitment fee percentage on unused capacity	0.40%			0.40%
2022 Third Amended Credit Agreement | Forecast | ABR and Canadian Prime Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%			1.50%
2022 Third Amended Credit Agreement | Forecast | Fixed Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%			2.50%
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]
Aggregate principal amount			$ 225,000,000
Minimum liquidity required under debt agreement							$ 250,000,000
Debt issuance costs					$ 4,000,000
Revolving Credit Facility | 2022 Third Amended Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount		$ 150,000,000
Letter of Credit | 2021 Second Amended Credit Agreement
Debt Instrument [Line Items]
Aggregate principal amount			$ 75,000,000

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) $ in Millions		3 Months Ended	9 Months Ended
	May 06, 2022 USD ($)	Sep. 30, 2022 USD ($) claim	Sep. 30, 2022 USD ($) claim plaintiff	Dec. 31, 2017 USD ($)
Recorded Unconditional Purchase Obligation [Line Items]
Increase in Accrued expenses and other current liabilities		$ 11.6
Decrease in long-term operating lease		25.6
Decrease of operating leases right-of-use assets		9.5
Gain on reassessment of lease term		4.5
Indemnification liabilities		2.8	$ 2.8
Maximum exposure of indemnification liability		$ 11.7	$ 11.7
Groupon Latin America
Recorded Unconditional Purchase Obligation [Line Items]
Estimated indemnification liability				$ 5.4
Securities Lawsuit
Recorded Unconditional Purchase Obligation [Line Items]
Litigation settlement amount	$ 13.5
Derivative Lawsuits
Recorded Unconditional Purchase Obligation [Line Items]
Loss contingency, number of plaintiffs | plaintiff			4
Loss contingency, number of pending lawsuits | claim		4	4

STOCKHOLDERS' EQUITY AND COMP_3

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - Additional Information (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Aug. 31, 2011
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs	$ 52.2
Weighted-average period of recognition	1 year 2 months 8 days
Vested (in shares)	(915,272)
Vested (in dollars per share)	$ 33.25
Outstanding balance (in shares)	3,008,993	2,205,235
Restricted stock units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Restricted stock units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vested (in shares)	(20,494)
Vested (in dollars per share)	$ 31.97
Outstanding balance (in shares)	17,269
Market-based Performance Share Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding balance (in shares)	33,333
2011 Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based payment award, shares authorized (in shares)			11,875,000
Number of shares available for issuance (in shares)	3,203,455

STOCKHOLDERS' EQUITY AND COMP_4

STOCKHOLDERS' EQUITY AND COMPENSATION ARRANGEMENTS - Schedule of Restricted Stock Unit Activity (Details) - Restricted stock units	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	2,205,235
Granted (in shares) | shares	2,233,380
Vested (in shares) | shares	(915,272)
Forfeited (in shares) | shares	(514,350)
Ending balance (in shares) | shares	3,008,993
Weighted-Average Grant Date Fair Value (per unit)
Beginning balance (in dollars per share) | $ / shares	$ 31.06
Granted (in dollars per share) | $ / shares	19.14
Vested (in dollars per share) | $ / shares	33.25
Forfeited (in dollars per share) | $ / shares	26.94
Ending balance (in dollars per share) | $ / shares	$ 22.20

REVENUE RECOGNITION - Activity

REVENUE RECOGNITION - Activity in the Liability of Customer Credits (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Customer Credits [Roll Forward]
Customer credits, beginning balance	$ 56,558
Credits issued	105,044
Credits redeemed	(98,160)
Breakage revenue recognized	(16,459)
Foreign currency translation	(1,314)
Customer credits, ending balance	$ 45,669

REVENUE RECOGNITION - Narrative

REVENUE RECOGNITION - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Capitalized Contract Cost [Line Items]
Deferred contract acquisition costs	$ 6.2		$ 6.2		$ 8
Amortization of deferred contract costs	2.7	$ 2.6	8.3	$ 7.8
Variable consideration from unredeemed vouchers sold in prior periods	$ 7.4	$ 19.1	$ 9.4	$ 31.8
Minimum
Capitalized Contract Cost [Line Items]
Deferred contract acquisition cost recognition period	12 months		12 months
Maximum
Capitalized Contract Cost [Line Items]
Deferred contract acquisition cost recognition period	18 months		18 months

REVENUE RECOGNITION - Activit_2

REVENUE RECOGNITION - Activity in Allowance for Expected Credit Losses on Accounts Receivable (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Allowance for credit loss on accounts receivable, beginning balance	$ 7,974
Change in provision	(896)
Write-offs	(1,254)
Foreign currency translation	(674)
Allowance for credit loss on accounts receivable, ending balance	$ 5,150

RESTRUCTURING AND RELATED CHA_3

RESTRUCTURING AND RELATED CHARGES - Narrative (Details) $ in Thousands		1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 08, 2022 position	Apr. 30, 2020 position	Sep. 30, 2022 USD ($) employee	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) employee	Sep. 30, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Foreign currency translation adjustments reclassified into earnings						$ 32,300
Right-of-use assets - operating leases, net			$ 1,769	$ 6,781	$ 8,389	6,781
Gain on reassessment of lease term			$ 4,500
2022 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Reduction in number of positions (in employees)	500		318		318
Restructuring and related charges, incurred to date			$ 6,200		$ 6,200
2022 Restructuring Plan | Minimum
Restructuring Cost and Reserve [Line Items]
Expected restructuring cost (up to)			10,000		10,000
2022 Restructuring Plan | Maximum
Restructuring Cost and Reserve [Line Items]
Expected restructuring cost (up to)			20,000		20,000
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Reduction in number of positions (in employees) | position		1,600
Restructuring and related charges, incurred to date			108,700		108,700
Foreign currency translation adjustments reclassified into earnings						32,300
Restructuring And Related Charges
Restructuring Cost and Reserve [Line Items]
Right-of-use assets - operating leases, net				7,700		7,700
Restructuring And Related Charges | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Right-of-use assets - operating leases, net			$ 1,800	$ 7,700	$ 2,900	$ 7,700

RESTRUCTURING AND RELATED CHA_4

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Costs by Segment (Details) $ in Thousands		1 Months Ended	3 Months Ended		9 Months Ended
	Aug. 08, 2022 position	Apr. 30, 2020 position	Sep. 30, 2022 USD ($) employee	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) employee	Sep. 30, 2021 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and related charges			$ 4,912	$ 12,483	$ 8,163	$ 34,150
2022 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			6,036		6,036
Other Exit Costs			158		158
Restructuring and related charges			$ 6,194		$ 6,194
Number of employees terminated | employee			380		380
Number of planned additional employee termination	500		318		318
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			$ 121	2,626	$ 306	22,123
Legal and Advisory Costs			27	822	218	2,081
Property, Equipment and Software Impairments			0	870	0	870
Right-of-Use Asset Impairments and Lease-related Charges (Credits)			(1,430)	8,165	1,445	9,076
Restructuring and related charges			(1,282)	12,483	1,969	34,150
Number of planned additional employee termination | position		1,600
North America | 2022 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			4,600		4,600
Other Exit Costs			158		158
Restructuring and related charges			4,758		4,758
North America | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			0	26	1	458
Legal and Advisory Costs			(1)	251	129	1,482
Property, Equipment and Software Impairments			0	602	0	602
Right-of-Use Asset Impairments and Lease-related Charges (Credits)			(1,578)	5,610	(404)	6,974
Restructuring and related charges			(1,579)	6,489	(274)	9,516
International | 2022 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			1,436		1,436
Other Exit Costs			0		0
Restructuring and related charges			1,436		1,436
International | 2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Employee Severance and Benefit Costs (Credits)			121	2,600	305	21,665
Legal and Advisory Costs			28	571	89	599
Property, Equipment and Software Impairments			0	268	0	268
Right-of-Use Asset Impairments and Lease-related Charges (Credits)			148	2,555	1,849	2,102
Restructuring and related charges			$ 297	$ 5,994	$ 2,243	$ 24,634

RESTRUCTURING AND RELATED CHA_5

RESTRUCTURING AND RELATED CHARGES - Schedule of Restructuring Liability Activity (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)
2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	$ 0
Charges payable in cash	6,194
Cash payments	(3,167)
Foreign currency translation	(29)
Restructuring reserve, ending balance	2,998
2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	11,349
Charges payable in cash	524
Cash payments	(5,560)
Foreign currency translation	(987)
Restructuring reserve, ending balance	5,326
Employee Severance and Benefit Costs | 2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	0
Charges payable in cash	6,036
Cash payments	(3,167)
Foreign currency translation	(29)
Restructuring reserve, ending balance	2,840
Employee Severance and Benefit Costs | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	11,038
Charges payable in cash	306
Cash payments	(5,390)
Foreign currency translation	(921)
Restructuring reserve, ending balance	5,033
Other Exit Costs | 2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	0
Charges payable in cash	158
Cash payments	0
Foreign currency translation	0
Restructuring reserve, ending balance	158
Legal and Advisory Costs | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve, beginning balance	311
Charges payable in cash	218
Cash payments	(170)
Foreign currency translation	(66)
Restructuring reserve, ending balance	$ 293

INCOME TAXES - Schedule of Prov

INCOME TAXES - Schedule of Provision (Benefit) for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Provision (benefit) for income taxes	$ (4,328)	$ 135	$ (4,605)	$ 773
Income (loss) from operations before provision (benefit) for income taxes	$ (59,871)	$ 78,836	$ (184,750)	$ 90,793

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - International $ in Millions	9 Months Ended
	Sep. 30, 2022 USD ($)
Income Taxes [Line Items]
Proposed assessment for claims	$ 105.7
Decrease in unrecognized tax benefits reasonably possible	$ 26.2

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - USD ($)	3 Months Ended				9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0		$ 35,424,000	$ 0
Long-lived asset impairment	0	$ 0	0		8,811,000	0
Right-of-use assets - operating leases, net	1,769,000		6,781,000		8,389,000	6,781,000
Gain on sale of equity investments			2,200,000	$ 4,200,000		2,200,000
Other equity investments
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Unrealized gain on investments			89,100,000			89,100,000
Restructuring And Related Charges
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Long-lived asset impairment	1,800,000				2,900,000
Right-of-use assets - operating leases, net			$ 7,700,000			$ 7,700,000
Long-Lived Asset Impairment
Fair Value, Measured on Recurring Basis, Gain (Loss) Included in Earnings [Line Items]
Long-lived asset impairment	$ 1,800,000				$ 11,800,000

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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Numerator
Net income (loss)	$ (55,543)	$ 78,701	$ (180,145)	$ 90,020
Less: Net income (loss) attributable to noncontrolling interests	680	594	2,157	737
Basic net income (loss) attributable to common stockholders	(56,223)	78,107	(182,302)	89,283
Diluted net income (loss) attributable to common stockholders	(56,223)	78,107	(182,302)	89,283
Plus: Interest expense from assumed conversion of convertible senior notes	0	700	0	1,392
Net income (loss) attributable to common stockholders plus assumed conversions	$ (56,223)	$ 78,807	$ (182,302)	$ 90,675
Denominator
Shares used in computation of basic net income (loss) per share (in shares)	30,307,734	29,567,802	30,070,598	29,282,932
Weighted-average effect of diluted securities
Shares used in computation of diluted net income (loss) per share (in shares)	30,307,734	33,364,538	30,070,598	32,393,891
Basic net income (loss) per share (in usd per share)	$ (1.86)	$ 2.64	$ (6.06)	$ 3.05
Diluted net income (loss) per share (in usd per share)	$ (1.86)	$ 2.36	$ (6.06)	$ 2.80
Convertible senior notes due 2026
Weighted-average effect of diluted securities
Dilutive effect of convertible senior notes (in shares)	0	3,376,400	0	2,308,112
Restricted stock units
Weighted-average effect of diluted securities
Dilutive effect of share-based payment arrangements (in shares)	0	351,720	0	712,866
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	68,616	0	89,981

INCOME (LOSS) PER SHARE - Sch_2

INCOME (LOSS) PER SHARE - Schedule of Weighted-Average Potentially Dilutive Instruments (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	9,071,316	4,230,704	9,303,554	5,033,783
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)	2,223,826	854,304	2,448,348	410,856
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)	94,690	0	102,406	0
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)	0	0	0	1,144,689
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)	3,376,400	0	3,376,400	0
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	0	0	0	1,170,126
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)	3,376,400	3,376,400	3,376,400	2,308,112
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)			33,333

SEGMENT INFORMATION - Additiona

SEGMENT INFORMATION - Additional Information (Details)	9 Months Ended
	Sep. 30, 2022 segment
Segment Reporting [Abstract]
Number of operating segments	2

SEGMENT INFORMATION - Schedule

SEGMENT INFORMATION - Schedule of Revenue by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 144,390	$ 214,171	$ 450,926	$ 743,946
Service
Schedule of Revenue by Segment [Line Items]
Total revenue	144,390	198,976	450,926	577,761
Product
Schedule of Revenue by Segment [Line Items]
Total revenue	0	15,195	0	166,185
North America
Schedule of Revenue by Segment [Line Items]
Total revenue	107,886	143,111	330,174	451,143
North America | United States
Schedule of Revenue by Segment [Line Items]
Total revenue	105,000	140,200	323,900	444,200
North America | Service
Schedule of Revenue by Segment [Line Items]
Total revenue	107,886	143,111	330,174	450,517
North America | Local
Schedule of Revenue by Segment [Line Items]
Total revenue	97,843	129,131	296,233	394,358
North America | Goods
Schedule of Revenue by Segment [Line Items]
Total revenue	5,978	9,189	20,476	37,266
North America | Travel
Schedule of Revenue by Segment [Line Items]
Total revenue	4,065	4,791	13,465	18,893
North America | Product
Schedule of Revenue by Segment [Line Items]
Total revenue	0	0	0	626
International
Schedule of Revenue by Segment [Line Items]
Total revenue	36,504	71,060	120,752	292,803
International | United Kingdom
Schedule of Revenue by Segment [Line Items]
Total revenue		21,400		100,400
International | Service
Schedule of Revenue by Segment [Line Items]
Total revenue	36,504	55,865	120,752	127,244
International | Local
Schedule of Revenue by Segment [Line Items]
Total revenue	30,089	46,071	95,350	109,589
International | Goods
Schedule of Revenue by Segment [Line Items]
Total revenue	4,459	5,879	16,986	9,429
International | Travel
Schedule of Revenue by Segment [Line Items]
Total revenue	1,956	3,915	8,416	8,226
International | Product
Schedule of Revenue by Segment [Line Items]
Total revenue	$ 0	$ 15,195	$ 0	$ 165,559

SEGMENT INFORMATION - Schedul_2

SEGMENT INFORMATION - Schedule of Cost of Revenue by Segment and Category (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Segment Reporting Information [Line Items]
Cost of revenue	$ 18,668	$ 32,732	$ 57,231	$ 201,581
North America
Segment Reporting Information [Line Items]
Cost of revenue	15,538	16,301	47,676	51,763
International
Segment Reporting Information [Line Items]
Cost of revenue	3,130	16,431	9,555	149,818
Service
Segment Reporting Information [Line Items]
Cost of revenue	18,668	19,127	57,231	58,719
Service | North America
Segment Reporting Information [Line Items]
Cost of revenue	15,538	16,301	47,676	51,305
Service | International
Segment Reporting Information [Line Items]
Cost of revenue	3,130	2,826	9,555	7,414
Local | North America
Segment Reporting Information [Line Items]
Cost of revenue	13,388	13,947	40,428	41,927
Local | International
Segment Reporting Information [Line Items]
Cost of revenue	2,674	2,195	7,946	6,094
Goods | North America
Segment Reporting Information [Line Items]
Cost of revenue	1,142	1,325	3,849	5,577
Goods | International
Segment Reporting Information [Line Items]
Cost of revenue	125	292	521	537
Travel | North America
Segment Reporting Information [Line Items]
Cost of revenue	1,008	1,029	3,399	3,801
Travel | International
Segment Reporting Information [Line Items]
Cost of revenue	331	339	1,088	783
Product
Segment Reporting Information [Line Items]
Cost of revenue	0	13,605	0	142,862
Product | North America
Segment Reporting Information [Line Items]
Cost of revenue	0	0	0	458
Product | International
Segment Reporting Information [Line Items]
Cost of revenue	$ 0	$ 13,605	$ 0	$ 142,404

SEGMENT INFORMATION - Schedul_3

SEGMENT INFORMATION - Schedule of Contribution Profit by Segment (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Schedule of Operating Income (Loss) by Segment
Revenue	$ 144,390,000		$ 214,171,000	$ 450,926,000	$ 743,946,000
Cost of revenue	18,668,000		32,732,000	57,231,000	201,581,000
Marketing	37,897,000		53,159,000	106,685,000	130,545,000
Contribution profit	87,825,000		128,280,000	287,010,000	411,820,000
Selling, general and administrative	119,243,000		119,494,000	369,601,000	384,606,000
Goodwill impairment	0	$ 0	0	35,424,000	0
Long-lived asset impairment	0	$ 0	0	8,811,000	0
Restructuring and related charges	4,912,000		12,483,000	8,163,000	34,150,000
Income (loss) from operations	(36,330,000)		(3,697,000)	(134,989,000)	(6,936,000)
North America
Schedule of Operating Income (Loss) by Segment
Revenue	107,886,000		143,111,000	330,174,000	451,143,000
Cost of revenue	15,538,000		16,301,000	47,676,000	51,763,000
Marketing	26,376,000		38,302,000	73,996,000	94,247,000
Contribution profit	65,972,000		88,508,000	208,502,000	305,133,000
Goodwill impairment				0
International
Schedule of Operating Income (Loss) by Segment
Revenue	36,504,000		71,060,000	120,752,000	292,803,000
Cost of revenue	3,130,000		16,431,000	9,555,000	149,818,000
Marketing	11,521,000		14,857,000	32,689,000	36,298,000
Contribution profit	$ 21,853,000		$ 39,772,000	78,508,000	$ 106,687,000
Goodwill impairment				$ 35,424,000

SEGMENT INFORMATION - Schedul_4

SEGMENT INFORMATION - Schedule of Total Assets by Segment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 888,971	$ 1,157,881
North America
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	763,838	964,523
North America | United States
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	751,700	951,800
International
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 125,133	193,358
International | United Kingdom
Segment Reporting, Asset Reconciling Item [Line Items]
Assets		$ 126,000

Uncategorized Items - grpn-2022

Label	Element	Value
Accounting Standards Update [Extensible Enumeration]	us-gaap_AccountingStandardsUpdateExtensibleList	Accounting Standards Update 2020-06 [Member]