Angi (ANGI) 10-K 1 Mar 23 2022 FY Annual report Financial data

Cover Page

Cover Page - USD ($)	12 Months Ended
	Dec. 31, 2022	Feb. 10, 2023	Jun. 30, 2022
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-38220
Entity Registrant Name	Angi Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-1204801
Entity Address, Address Line One	3601 Walnut Street
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80205
City Area Code	303
Local Phone Number	963-7200
Title of 12(b) Security	Class A Common Stock, par value $0.001
Trading Symbol	ANGI
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 355,728,266
Documents Incorporated by Reference	Portions of the Registrant's proxy statement for its 2023 Annual Meeting of Stockholders are incorporated by reference into Part III herein.
Entity Central Index Key	0001705110
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		82,763,685
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		422,019,247

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	New York, New York
Auditor Firm ID	42

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 321,155	$ 428,136
Accounts receivable, net	93,880	86,319
Other current assets	69,167	70,548
Total current assets	484,202	585,003
Capitalized software, leasehold improvements and equipment, net	153,855	118,267
Goodwill	882,949	916,039
Intangible assets, net	178,105	193,826
Deferred income taxes	145,460	122,693
Other non-current assets, net	63,207	76,245
TOTAL ASSETS	1,907,778	2,012,073
LIABILITIES:
Accounts payable	30,862	38,860
Deferred revenue	50,907	53,834
Accrued expenses and other current liabilities	200,015	185,747
Total current liabilities	281,784	278,441
Long-term debt, net	495,284	494,552
Deferred income taxes	2,906	1,883
Other long-term liabilities	76,426	91,670
Commitments and contingencies
SHAREHOLDERS’ EQUITY:
Additional paid-in capital	1,405,294	1,350,457
Accumulated deficit	(190,079)	(61,629)
Accumulated other comprehensive (loss) income	(1,172)	3,309
Treasury stock, 20,211 and 19,167 shares, respectively	(166,184)	(158,040)
Total Angi Inc. shareholders’ equity	1,048,384	1,134,619
Noncontrolling interests	2,994	10,908
Total shareholders’ equity	1,051,378	1,145,527
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	1,907,778	2,012,073
Class A Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	103	100
Class B Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	422	422
Class C Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	$ 0	$ 0

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Treasury stock (in shares)	20,211,000	19,167,000
Class A Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	2,000,000,000	2,000,000,000
Common stock issued (in shares)	102,810,000	99,745,000
Common stock outstanding (in shares)	82,599,000	80,578,000
Class B Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	1,500,000,000	1,500,000,000
Common stock issued (in shares)	422,019,000	422,019,000
Common stock outstanding (in shares)	422,019,000	422,019,000
Class C Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	1,500,000,000	1,500,000,000
Common stock issued (in shares)	0	0
Common stock outstanding (in shares)	0	0

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 1,891,524	$ 1,685,438	$ 1,467,925
Cost of revenue (exclusive of depreciation shown separately below)	438,060	325,880	173,281
Gross profit	1,453,464	1,359,558	1,294,644
Operating costs and expenses:
Selling and marketing expense	913,022	883,643	762,590
General and administrative expense	474,210	405,819	374,096
Product development expense	73,821	70,933	68,803
Depreciation	78,270	59,246	52,621
Amortization of intangibles	14,441	16,430	42,902
Goodwill impairment	26,005	0	0
Total operating costs and expenses	1,579,769	1,436,071	1,301,012
Operating loss	(126,305)	(76,513)	(6,368)
Interest expense	(20,107)	(23,485)	(14,178)
Other income (expense),net	1,178	(2,509)	1,218
Loss before income taxes	(145,234)	(102,507)	(19,328)
Income tax benefit	17,252	32,013	15,168
Net loss	(127,982)	(70,494)	(4,160)
Net earnings attributable to noncontrolling interests	(468)	(884)	(2,123)
Net loss attributable to Angi Inc. shareholders	$ (128,450)	$ (71,378)	$ (6,283)
Per share information attributable to Angi Inc. shareholders:
Basic loss per share (USD per share)	$ (0.26)	$ (0.14)	$ (0.01)
Diluted loss per share (USD per share)	$ (0.26)	$ (0.14)	$ (0.01)
Stock-based compensation expense by function:
Stock-Based Compensation Expense	$ 52,668	$ 28,702	$ 83,649
Selling and marketing expense
Stock-based compensation expense by function:
Stock-Based Compensation Expense	6,015	4,064	4,662
General and administrative expense
Stock-based compensation expense by function:
Stock-Based Compensation Expense	37,793	19,768	73,846
Product development expense
Stock-based compensation expense by function:
Stock-Based Compensation Expense	$ 8,860	$ 4,870	$ 5,141

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net loss	$ (127,982)	$ (70,494)	$ (4,160)
Other comprehensive (loss) income:
Change in foreign currency translation adjustment	(5,028)	(1,219)	6,827
Comprehensive (loss) income	(133,010)	(71,713)	2,667
Components of comprehensive loss (income) attributable to noncontrolling interests:
Net earnings attributable to noncontrolling interests	(468)	(884)	(2,123)
Change in foreign currency translation adjustment attributable to noncontrolling interests	547	(109)	(811)
Comprehensive loss (income) attributable to noncontrolling interests	79	(993)	(2,934)
Comprehensive loss attributable to Angi Inc. shareholders	$ (132,931)	$ (72,706)	$ (267)

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Redeemable Noncontrolling Interests	Total Angi Inc. Shareholders' Equity	Common Stock Class A Common Stock $0.001 Par Value	Common Stock Class B Convertible Common Stock $0.001 Par Value	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Balance at beginning of period at Dec. 31, 2019		$ 26,663
Increase (Decrease) in Redeemable Noncontrolling Interests
Net (loss) earnings		767
Other comprehensive income (loss)		439
Stock-based compensation expense		15
Purchase of redeemable noncontrolling interests		(3,165)
Adjustment of redeemable noncontrolling interests to fair value		1,645
Balance at end of period at Dec. 31, 2020		26,364
Balance at beginning of period at Dec. 31, 2019	$ 1,323,552		$ 1,314,288	$ 87	$ 422	$ 1,357,075	$ 16,032	$ (1,379)	$ (57,949)	$ 9,264
Balance at beginning of period (in shares) at Dec. 31, 2019				87,007	421,570
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(4,927)		(6,283)				(6,283)			1,356
Other comprehensive income (loss)	6,388		6,016					6,016		372
Stock-based compensation expense	85,267		85,267			85,267
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(62,697)		(62,697)	$ 7		(62,704)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)				7,231
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement	(1,445)		(1,445)	$ 0		(1,445)
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement (shares)				0	292
Purchase of treasury stock	(64,132)		(64,132)						(64,132)
Adjustment pursuant to the tax sharing agreement	3,613		3,613			3,613
Purchase of noncontrolling interests	(1,115)									(1,115)
Adjustment of redeemable noncontrolling interests to fair value	(1,645)		(1,645)			(1,645)
Other	(2)		(692)			(692)				690
Balance at end of period at Dec. 31, 2020	1,282,857		1,272,290	$ 94	$ 422	1,379,469	9,749	4,637	(122,081)	10,567
Balance at end of period (in shares) at Dec. 31, 2020				94,238	421,862
Increase (Decrease) in Redeemable Noncontrolling Interests
Net (loss) earnings		(23)
Other comprehensive income (loss)		515
Purchase of redeemable noncontrolling interests		(28,318)
Adjustment of redeemable noncontrolling interests to fair value		1,462
Balance at end of period at Dec. 31, 2021		0
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(70,471)		(71,378)				(71,378)			907
Other comprehensive income (loss)	(1,734)		(1,328)					(1,328)		(406)
Stock-based compensation expense	33,057		33,057			33,057
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(61,223)		(61,223)	$ 3		(61,226)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)				2,919
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement	0		0	$ 3		(3)
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement (shares)				2,588	157
Purchase of treasury stock	(35,959)		(35,959)						(35,959)
Purchase of noncontrolling interests	(160)									(160)
Adjustment of redeemable noncontrolling interests to fair value	(430)		(430)			(430)
Other	(410)		(410)			(410)
Balance at end of period at Dec. 31, 2021	1,145,527		1,134,619	$ 100	$ 422	1,350,457	(61,629)	3,309	(158,040)	10,908
Balance at end of period (in shares) at Dec. 31, 2021				99,745	422,019
Balance at end of period at Dec. 31, 2022		$ 0
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(127,982)		(128,450)				(128,450)			468
Other comprehensive income (loss)	(5,028)		(4,481)					(4,481)		(547)
Stock-based compensation expense	55,891		55,891			55,891
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(8,627)		(8,627)	$ 3		(8,630)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)				3,066
Purchase of treasury stock	(8,144)		(8,144)						(8,144)
Adjustment to noncontrolling interests resulting from the reorganization of a foreign subsidiary	(255)		7,580			7,580				(7,835)
Other	(4)		(4)			(4)
Balance at end of period at Dec. 31, 2022	$ 1,051,378		$ 1,048,384	$ 103	$ 422	$ 1,405,294	$ (190,079)	$ (1,172)	$ (166,184)	$ 2,994
Balance at end of period (in shares) at Dec. 31, 2022				102,811	422,019

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (127,982)	$ (70,494)	$ (4,160)
Adjustments to reconcile net loss to net cash provided by operating activities:
Provision for credit losses	108,151	88,076	78,229
Stock-based compensation expense	52,668	28,702	83,649
Depreciation	78,270	59,246	52,621
Amortization of Intangibles	14,441	16,430	42,902
Deferred income taxes	(21,611)	(36,306)	(15,278)
Foreign currency transaction loss	3,357	1,679	87
Goodwill impairment	26,005	0	0
Non-cash lease expense (including impairment of right-of-use assets)	15,107	20,716	13,659
Other adjustments, net	(45)	8,263	1,784
Changes in assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable	(116,516)	(114,123)	(79,830)
Other assets	497	923	(6,277)
Accounts payable and other liabilities	11,644	21,331	39,454
Operating lease liabilities	(17,317)	(16,847)	(13,391)
Income taxes payable and receivable	3,203	232	(1,243)
Deferred revenue	(2,803)	(1,619)	(3,786)
Net cash provided by operating activities	27,069	6,209	188,419
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	(25,607)	(2,264)
Capital expenditures	(116,352)	(70,215)	(52,488)
Purchases of marketable debt securities	0	0	(99,977)
Proceeds from maturities of marketable debt securities	0	50,000	50,000
Net proceeds from the sale of a business	0	750	731
Proceeds from sale of fixed assets	266	0	20
Other, net	0	0	24
Net cash used in investing activities	(116,086)	(45,072)	(103,954)
Cash flows from financing activities:
Proceeds from the issuance of Senior Notes	0	0	500,000
Principal payments on Term Loan	0	(220,000)	(27,500)
Debt issuance costs	0	0	(6,484)
Purchase of treasury stock	(8,144)	(35,403)	(63,674)
Withholding taxes paid on behalf of employees on net settled stock-based awards	(8,827)	(61,908)	(64,079)
Distribution from IAC pursuant to the tax sharing agreement	0	0	3,071
Purchase of noncontrolling interests	0	(27,857)	(4,281)
Other, net	(256)	0	0
Net cash (used in) provided by financing activities	(17,227)	(345,168)	337,053
Total cash (used) provided	(106,244)	(384,031)	421,518
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(1,105)	(45)	565
Net (decrease) increase in cash and cash equivalents and restricted cash	(107,349)	(384,076)	422,083
Cash and cash equivalents and restricted cash at beginning of period	429,485	813,561	391,478
Cash and cash equivalents and restricted cash at end of period	$ 322,136	$ 429,485	$ 813,561

ORGANIZATION

ORGANIZATION	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	ORGANIZATION Nature of Operations Angi Inc. connects quality home service professionals with consumers across more than 500 different categories, from repairing and remodeling homes to cleaning and landscaping. During the year ended December 31, 2022, over 220,000 domestic service professionals actively sought consumer matches, completed jobs, or advertised work through Angi Inc. platforms. Additionally, consumers turned to at least one of our brands to find a service professional for approximately 29 million projects during the year ended December 31, 2022. The Company has four operating segments: (i) Ads and Leads; (ii) Services; (iii) Roofing; and (iv) International (Europe and Canada) and operates under multiple brands including Angi, HomeAdvisor, Handy, Total Home Roofing, and Angi Roofing. Roofing includes the business the Company acquired on July 1, 2021 known as Total Home Roofing. As used herein, “Angi,” the “Company,” “we,” “our,” “us,” and similar terms refer to Angi Inc. and its subsidiaries (unless the context requires otherwise). At December 31, 2022, IAC Inc., formerly known as IAC/InterActiveCorp (“IAC”) owned 84.1% and 98.1% of the economic interest and voting interest, respectively, of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances between and among the Company and its subsidiaries have been eliminated. See “ Note 14—Related Party Transactions with IAC ” for information on transactions between Angi and IAC. Segment Changes As a result of management’s continued assessments of reporting structure, there was a decision in the fourth quarter of 2022 to refine segments to more effectively measure the businesses’ performance. Management has identified four reportable segments with discrete financial results to appropriately match operating costs to the revenues generated for these businesses (Ads & Leads, Services, Roofing and International). Our financial information for prior periods has been recast to conform to the current period presentation. COVID-19 Update The COVID-19 pandemic and the various responses to it created significant volatility, uncertainty and economic disruption. Recently, there has been a return to more normal societal interactions, including the way we operate our business. We cannot predict the future impacts of this ongoing and any new pandemic(s). Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments, including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the customer relationship period for certain costs to obtain a contract with a customer; the carrying value of right-of-use assets (“ROU assets”); the useful lives and recoverability of definite-lived intangible assets and capitalized software, leasehold improvements, and equipment; the recoverability of goodwill and indefinite-lived intangible assets; unrecognized tax benefits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant. Revenue Recognition The Company’s disaggregated revenue disclosures are presented in “ Note 11—Segment Information .” The Company accounts for a contract with a customer when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services or goods is transferred to our customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services or goods. Ads and Leads Revenue Primarily reflects domestic ads and leads revenue, including consumer connection revenue for consumer matches, revenue from service professionals under contract for advertising and membership subscription revenue from service professionals and consumers. Consumer connection revenue varies based upon several factors, including the service requested, product experience offered, and geographic location of service. Consumer connection revenue is generally billed one week following a consumer match, with payment due upon receipt of invoice. The Company maintains a liability for potential credits issued to services providers. Revenue is also derived from (i) sales of time-based website, mobile and call center advertising to service professionals, (ii) service professional membership subscription fees, (iii) membership subscription fees from consumers, and (iv) other services. Angi service professionals generally pay for advertisements in advance on a monthly or annual basis at the option of the service professional, with the average advertising contract term being approximately one year. Angi website, mobile and call center advertising revenue is recognized ratably over the contract term. Revenue from the sale of advertising in the Angie’s List Magazine is recognized in the period in which the publication is distributed. Service professional membership subscription revenue is initially deferred upon receipt of payment and is recognized using the straight-line method over the applicable subscription period, which is typically one year. Angi prepaid consumer membership subscription fees are recognized as revenue using the straight-line method over the term of the applicable subscription period, which is typically one year. Services Revenue Primarily reflects domestic revenue from pre-priced offerings by which the consumer requests services through Services platforms and we engage a service professional to perform the service. Consumers are billed when a job is scheduled through the Services platform. Billing practices are governed by the contract terms of each project as negotiated with the consumer. Billings do not necessarily correlate with revenue recognized over time as this is based on the timing of when the consumer receives the promised services. From January 1, 2020 through December 31, 2022, Angi Services recorded revenue on a gross basis. Effective January 1, 2023, Angi Inc. modified the Services terms and conditions so that the service professional, rather than Angi, Inc., has the contractual relationship with the consumer to deliver the service and our performance obligation to the consumer is to connect them with the service professional. This change in contractual terms requires net revenue accounting treatment effective January 1, 2023. There is no impact to operating income or Adjusted EBITDA. Roofing Revenue Primarily reflects revenue from the roof replacement business offering by which the consumer purchases services directly from the Roofing business, which was acquired on July 1, 2021, and we then engage a service professional to perform the service. Consumers typically pay when a job is completed and revenue is recognized based on the Company’s progress in satisfying the roofing service. International Revenue Primarily reflects revenue generated within the International segment (comprised of businesses in Europe and Canada), including consumer connection revenue for consumer matches and membership subscription revenue from service professionals and consumers. Transaction Price The objective of determining the transaction price is to estimate the amount of consideration the Company is due in exchange for its services or goods, including amounts that are variable. Contracts may include sales incentives, such as rebates, which are accounted for as variable consideration when estimating the transaction price. The Company also maintains a liability for potential future refunds and customer credits, which is recorded as a reduction of revenue. All estimates of variable consideration are based upon historical experience and customer trends. The Company determines the total transaction price, including an estimate of any variable consideration, at contract inception and reassesses this estimate each reporting period. The Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of net revenue or cost of revenue. For contracts that have an original duration of one year or less, the Company uses the practical expedient available under ASC 606, applicable to such contracts and does not consider the time value of money. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. The Company generally determines standalone selling prices based on the prices charged to customers, which are directly observable or based on an estimate if not directly observable. Assets Recognized from the Costs to Obtain a Contract with a Customer The Company has determined that certain costs, primarily commissions paid to employees pursuant to certain sales incentive programs, meet the requirements to be capitalized as a cost of obtaining a contract. Capitalized sales commissions are amortized over the estimated customer relationship period. The Company calculates the estimated customer relationship period as the average customer life, which is based on historical data. When customer renewals are expected and the renewal commission is not commensurate with the initial commission, the average customer life includes renewal periods. For sales incentive programs where the customer relationship period is one year or less, the Company has elected the practical expedient to expense the costs as incurred. The following table provides information about our contract asset balances at the balance sheet dates. Classification December 31, 2022 December 31, 2021 (In thousands) Contract Assets Other current assets $ 37,220 $ 37,971 Other non-current assets $ 1,904 $ 1,109 During the years ended December 31, 2022 and 2021, the Company recognized expense of $77.4 million and $84.7 million, respectively, related to the amortization of these costs. Performance Obligations As permitted under the practical expedient available under ASC 606, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which we have the right to invoice for services performed. Accounts Receivables, Net of the Allowance for Credit Losses Accounts receivable include amounts billed and currently due from customers. The allowance for credit loss is based upon a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history and the specific customer’s ability to pay its obligation. The time between the Company’s issuance of an invoice and payment due date is not significant; customer payments that are not collected in advance of the transfer of promised services or goods are generally due no later than 30 days from invoice date. Credit Losses The following table presents the changes in the allowance for credit loss for the years ended December 31, 2022 and 2021: December 31, 2022 December 31, 2021 (In thousands) Balance at January 1 $ 33,652 $ 26,046 Current period provision for credit losses 108,151 88,076 Write-offs charged against the allowance for credit loss (103,985) (82,911) Recoveries collected 5,342 2,441 Balance at December 31 $ 43,160 $ 33,652 Deferred Revenue Deferred revenue consists of advance payments that are received or are contractually due in advance of the Company’s performance. The Company’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the term of the applicable subscription period or expected completion of its performance obligation is one year or less. During the years ended December 31, 2022 and 2021, the Company recognized $53.4 million and $54.5 million of revenue that was included in the deferred revenue balance as of December 31, 2021 and 2020, respectively. The current deferred revenue balances are $50.9 million and $53.8 million at December 31, 2022 and 2021, respectively. The non-current deferred revenue balances are $0.1 million at both December 31, 2022 and 2021. Non-current deferred revenue is included in “Other long-term liabilities” in the accompanying consolidated balance sheet. Cash and Cash Equivalents Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents consist of AAA rated government money market funds, treasury discount notes, and time deposits. Internationally, there are no cash equivalents at December 31, 2022 and 2021. Investments in Marketable Debt Securities The Company invests in marketable debt securities with active secondary or resale markets to ensure portfolio liquidity to fund current operations or satisfy other cash requirements as needed. Marketable debt securities are adjusted to fair value each quarter, and the unrealized gains and losses, net of tax, are included in accumulated other comprehensive (loss) income as a separate component of shareholders’ equity. The specific-identification method is used to determine the cost of debt securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive (loss) income into earnings. The Company reviews its debt securities for impairment, including from risk of credit loss, each reporting period. The Company recognizes an unrealized loss on debt securities in net loss when the impairment is determined to be other-than-temporary. Factors the Company considers in making such determination include the duration, severity and reason for the decline in value and the potential recovery and our intent to sell the debt security. The Company also considers whether it will be required to sell the security before recovery of its amortized cost basis and whether the amortized cost basis cannot be recovered because of credit losses. If an impairment is considered to be other-than-temporary, the debt security will be written down to its fair value and the loss will be recognized within other income (expense), net. The Company held no marketable debt securities at December 31, 2022 and 2021. Capitalized Software, Leasehold Improvements and Equipment Capitalized software, leasehold improvements and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Capitalized software and computer equipment 2 to 3 Years Furniture and other equipment 5 to 7 Years Leasehold improvements 5 to 25 Years The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation for personnel directly associated with the development of the software. Capitalization of such costs begins when the preliminary project stage is complete and ceases when the project is substantially complete and ready for its intended purpose. The net book value of capitalized internal use software was $128.6 million and $86.4 million at December 31, 2022 and 2021, respectively. Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The Company usually uses the assistance of outside valuation experts to assist in the allocation of purchase price to identifiable intangible assets acquired. While outside valuation experts may be used, management has ultimate responsibility for the valuation methods, models and inputs used and the resulting purchase price allocation. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill and is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date. Goodwill and Indefinite-Lived Intangible Assets The Company assesses goodwill and indefinite-lived intangible assets for impairment annually as of October 1, or more frequently if an event occurs or circumstances change that would indicate that it is more likely than not that the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset has declined below its carrying value. At October 1, 2022, the Company has four reporting units: Ads and Leads, Services, Roofing and International. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit’s goodwill is necessary; otherwise, a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value an impairment equal to the excess is recorded. In the fourth quarter of 2022, our segment presentation was changed to reflect our four new operating segments, which now include (i) Ads and Leads, (ii) Services, (iii) Roofing and (iv) International (includes Europe and Canada). Goodwill was allocated to reflect the new segment presentation. The allocation of goodwill to Roofing and Canada reflects their respective historical carrying values because of the lack of operational integration with Angi North America; the allocation of the remaining goodwill to Ads and Leads and Services was based upon their relative fair values as of October 1, 2022. For the Company’s annual goodwill test at October 1, 2022, as a result of the significant changes in the operating segments and reporting units, we elected to perform a quantitative assessment of the reporting units’ goodwill first, instead of performing a qualitative assessment. The quantitative test for the reporting units of Ads & Leads, Services and International included use of both an income approach based on discounted cash flows (“DCF”) and a market approach. The quantitative test for the reporting unit of Roofing only included an income approach based on DCF as there were no relevant publicly traded company comparables to perform a market approach. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the DCF analyses are based on the Company’s most recent forecast and budget and, for years beyond the budget, the Company’s estimates, which are based, in part, on forecasted growth rates. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows of the respective reporting units. Assumptions used in the DCF analyses, including the discount rate, are assessed based on the reporting units' current results and forecasted future performance, as well as macroeconomic and industry specific factors. The discount rate used in determining the fair value of the Company’s Ads & Leads, Services, Roofing and International reporting units was 12%, 15%, 16% and 18.5%, respectively for 2022 and 15.0% for the International reporting unit in 2021. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple is determined which is applied to financial metrics to estimate the fair value of a reporting unit. To determine a peer group of companies for our respective reporting units, we considered companies relevant in terms of consumer use, monetization model, margin and growth characteristics, and brand strength operating in their respective sectors. As a result of the valuation process, we determined that the fair value of the Ads & Leads, Services and International reporting units exceeded the carrying value and thus there was no impairment of goodwill in 2022. The fair value based on the valuation exceeded the carrying value of the Ads & Leads, Services, and International reporting units by $1.3 billion, $40 million, and $143 million. For the Roofing reporting unit, we determined the carrying value exceeded the fair value, resulting in an impairment being recorded to goodwill totaling $26 million in 2022. While the Company has the option to qualitatively assess whether it is more likely than not that the fair values of its indefinite-lived intangible assets are less than their carrying values, the Company’s policy is to determine the fair value of each of its indefinite-lived intangible assets annually as of October 1, in part, because the level of effort required to perform the quantitative and qualitative assessments is essentially equivalent. The Company determines the fair value of indefinite-lived intangible assets using an avoided royalty DCF valuation analysis. Significant judgments inherent in this analysis include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the Company’s trade names and trademarks. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors. The discount rates used in the Company’s annual indefinite-lived impairment assessment ranged from 12.0% to 18.5% in 2022 and 11.1% to 15.0% in 2021, and the royalty rates used ranged from 2.0% to 4.5% in 2022 and 2.0% to 5.0% in 2021. The 2022, 2021 and 2020 annual assessments of indefinite-lived intangible assets identified no impairments. Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of ROU assets, capitalized software, leasehold improvements and equipment and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized. Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted market prices for identical assets and liabilities in active markets. • Level 2: Other inputs, which are observable directly or indirectly, such as quoted market prices for similar assets or liabilities in active markets, quoted market prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company’s Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, capitalized software, leasehold improvements and equipment are adjusted to fair value only when an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs. Warranty Costs As part of certain of our revenue arrangements, we include warranties providing customers with assurance on the quality of the services provided. Under our warranties, we incur costs to ensure the services performed are up to the customers standard and/or to reimburse for any claim for damages submitted in accordance with our warranty terms and conditions. These costs are recorded in the period the associated revenue is recognized as a component of cost of revenue in the Consolidated Statement of Operations. Advertising Costs Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines, offline marketing, which is primarily television advertising and partner-related payments to those who direct traffic to our platforms. Advertising expense was $561.5 million, $556.4 million and $487.6 million for the years ended December 31, 2022, 2021 and 2020, respectively. Legal Costs Legal costs are expensed as incurred. Income Taxes The Company is included within IAC’s tax group for purposes of federal and consolidated state income tax return filings. In all periods presented, the income tax provision and/or benefit has been computed for the Company on an as if standalone, separate return basis and payments to and refunds from IAC for the Company’s share of IAC’s consolidated federal and state tax return liabilities/receivables calculated on this basis have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest, net of any applicable related income tax benefit, for uncertain tax positions as a component of income tax expense. The Company elects to recognize the tax on Global Intangible Low-Taxed Income as a period expense in the period the tax is incurred. The Company evaluates and accounts for uncertain tax positions using a two-step approach. Recognition (step one) occurs when the Company concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustainable upon examination. Measurement (step two) determines the amount of benefit that is greater than 50% likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. De-recognition of a tax position that was previously recognized would occur when the Company subsequently determines that a tax position no longer meets the more-likely-than-not threshold of being sustained. Earnings Per Share Basic earnings per share is computed by dividing net earnings attributable to Angi Inc. shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock appreciation rights, stock options and other commitments to issue common stock were exercised or equity awards vested resulting in the issuance of common stock that could share in the earnings of the Company. Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income (loss) as a component of shareholders’ equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated statement of operations as a component of other income (expense), net. Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive income (loss) into earnings. Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is expensed over the requisite service period. See “ Note 10—Stock‑based Compensation ” for a discussion of the Company’s stock-based compensation plans. Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders’ equity, separately from the Company’s equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders’ equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders’ equity in the accompanying consolidated balance sheet. In connection with the acquisition of certain subsidiaries, management of these businesses has retained an ownership interest. The Company is party to fair value put and call arrangements with respect to these interests. These put and call arrangements allow management of these businesses to require the Company to purchase their interests or allow the Company to acquire such interests at fair value, respectively. The put arrangements do not meet the definition of a derivative instrument as the put agreements do not provide for net settlement. These put and call arrangements become exercisable by the Company and the counter-party at various dates. During the year ended December 31, 2021, the remaining redeemable non-controlling interest was exercised. One of these arrangements was exercised during the year ended December 31, 2020. Because these put arrangements are exercisable by the counter-party outside the control of the Company, to the extent that the fair value of these interests exceeds the value determined by normal noncontrolling interest accounting, the value of such interests is adjusted to fair value with a corresponding adjustment to additional paid-in capital. During the years ended December 31, 2021 and 2020, the Company recorded adjustments of $28.3 million and $1.6 million, respectively, to increase these interests to fair value. Fair value determinations require high levels of judgment and are based on various valuation techniques, including market comparables and discounted cash flow projections. Certain Risks and Concentrations The Company’s business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud. Financial instruments, which potentially subject the Company to concentration of c

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXESThe Company is included within IAC’s tax group for purposes of federal and consolidated state income tax return filings. In all periods presented, the income tax benefit and/or provision has been computed for the Company on an as if standalone, separate return basis and payments to and refunds from IAC for the Company’s share of IAC’s consolidated federal and state tax return liabilities/receivables calculated on this basis have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. The tax sharing agreement between the Company and IAC governs the parties’ respective rights, responsibilities and obligations with respect to tax matters, including responsibility for taxes attributable to the Company, entitlement to refunds, allocation of tax attributes and other matters and, therefore, ultimately governs the amount payable to or receivable from IAC with respect to income taxes. Any differences between taxes currently payable to or receivable from IAC under the tax sharing agreement and the current tax provision or benefit computed on an as if standalone, separate return basis for GAAP are reflected as adjustments to additional paid-in capital in the consolidated statement of shareholders’ equity and financing activities within the consolidated statement of cash flows. U.S. and foreign (loss) earnings before income taxes and noncontrolling interests are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) U.S. $ (138,233) $ (88,777) $ (10,913) Foreign (7,001) (13,730) (8,415) Total $ (145,234) $ (102,507) $ (19,328) The components of the income tax (benefit) provision are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Current income tax provision (benefit): Federal $ 27 $ 36 $ (306) State 2,640 3,008 1,408 Foreign 1,692 1,249 (992) Current income tax provision 4,359 4,293 110 Deferred income tax (benefit) provision Federal (19,898) (29,889) (5,163) State (2,894) (8,712) (6,249) Foreign 1,181 2,295 (3,866) Deferred income tax benefit (21,611) (36,306) (15,278) Income tax benefit $ (17,252) $ (32,013) $ (15,168) The tax effects of cumulative temporary differences that give rise to significant deferred tax assets and deferred tax liabilities are presented below. The valuation allowance relates to deferred tax assets for which it is more likely than not that the tax benefit will not be realized. December 31, 2022 2021 (In thousands) Deferred tax assets: Net operating loss (“NOL”) carryforwards $ 187,449 $ 212,315 Long-term lease liabilities 22,338 26,182 Tax credit carryforwards 21,588 13,411 Capitalized software, leasehold improvements and equipment, net 8,393 — Other 32,440 27,363 Total deferred tax assets 272,208 279,271 Less valuation allowance (65,040) (66,626) Net deferred tax assets 207,168 212,645 Deferred tax liabilities: Intangible assets, net (41,068) (46,591) Right-of-use assets (14,199) (17,270) Capitalized costs to obtain a contract with a customer (9,264) (9,263) Capitalized software, leasehold improvements and equipment, net — (18,624) Other (83) (87) Total deferred tax liabilities (64,614) (91,835) Net deferred tax assets $ 142,554 $ 120,810 The portion of the December 31, 2022 deferred tax assets that will be payable to IAC pursuant to the tax sharing agreement, upon realization, is $93.7 million. At December 31, 2022, the Company has federal and state NOLs of $515.9 million and $452.2 million, respectively, available to offset future income. Of these federal NOLs, $215.8 million can be carried forward indefinitely and $300.1 million, if not utilized, will expire at various times between 2032 and 2037. Of these state NOLs, $32.2 million will be carried forward indefinitely and $420.0 million will expire at various times primarily between 2025 and 2042. Federal and state NOLs of $322.5 million and $230.4 million, respectively, can be used against future taxable income without restriction and the remaining NOLs will be subject to limitations under Section 382 of the Internal Revenue Code, separate return limitations, and applicable state law. At December 31, 2022, the Company has foreign NOLs of $303.3 million available to offset future income. Of these foreign NOLs, $296.3 million can be carried forward indefinitely and $7.0 million, if not utilized, will expire at various times between 2037 and 2042. During 2022, the Company recognized tax benefits related to NOLs of $0.7 million. At December 31, 2022, the Company has tax credit carryforwards of $27.7 million relating to federal and state tax credits for research activities. Of these credit carryforwards, $0.9 million can be carried forward indefinitely and $26.8 million, if not utilized, will expire between 2023 and 2042. The Company regularly assesses the realizability of deferred tax assets considering all available evidence including, to the extent applicable, the nature, frequency and severity of prior cumulative losses, forecasts of future taxable income, tax filing status, the duration of statutory carryforward periods, available tax planning and historical experience. At December 31, 2022, the Company has a U.S. gross deferred tax asset of $206.8 million that the Company expects to fully utilize on a more likely than not basis. During 2022, the Company’s valuation allowance decreased by $1.6 million primarily due to currency translation adjustments and a net decrease in foreign NOLs, partially offset by an increase in unbenefited capital losses and state tax attributes. At December 31, 2022, the Company has a valuation allowance of $65.0 million related to the portion of NOLs and other items for which it is more likely than not that the tax benefit will not be realized. A reconciliation of the income tax benefit to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Income tax (benefit) at the federal statutory rate of 21% $ (30,499) $ (21,527) $ (4,058) State income taxes, net of effect of federal tax benefit (1,450) (1,379) 1,641 Unbenefited losses 7,942 4,481 2,899 Research credit (7,123) (2,431) (2,494) Non-deductible executive compensation 4,731 3,312 5,743 Foreign income taxed at a different statutory tax rate 4,519 — — Stock-based compensation 4,104 (13,643) (8,657) Change in judgement on beginning of the year valuation allowance 966 (4,165) (3,544) Net adjustment related to the reconciliation of income tax provision accruals to tax returns (886) 335 (743) Deferred tax adjustment for enacted changes in tax law and rates 178 768 (5,244) Other, net 266 2,236 (711) Income tax benefit $ (17,252) $ (32,013) $ (15,168) In 2022, there was an increase in the foreign income taxed at different rates from the effects of capitalization and amortization of R&D expenses in 2022 as required by the 2017 Tax Cuts and Jobs Act. A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest, is as follows: December 31, 2022 2021 2020 (In thousands) Balance at January 1 $ 6,298 $ 5,268 $ 4,025 Additions based on tax positions related to the current year 1,342 1,317 1,676 Additions for tax positions of prior years 1,006 264 423 Reductions for tax positions of prior years — (91) — Settlements (2,465) (460) (856) Balance at December 31 $ 6,181 $ 6,298 $ 5,268 The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. At December 31, 2022 and 2021, accruals for interest are not material and there are no accruals for penalties.

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets, net are as follows: December 31, 2022 2021 (In thousands) Goodwill $ 882,949 $ 916,039 Intangible assets with indefinite lives 170,147 171,427 Intangible assets with definite lives, net of accumulated amortization 7,958 22,399 Total goodwill and intangible assets, net $ 1,061,054 $ 1,109,865 The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the year ended December 31, 2022: Balance at December 31, 2021 Deductions Reporting Unit Allocation Adjustment Impairments Foreign Balance at December 31, 2022 (In thousands) North America $ 843,193 $ (816) $ (841,800) $ — $ (577) $ — Europe 72,846 — (61,334) — (11,512) — Ads and Leads — — 761,133 — — 761,133 Services — — 51,197 — — 51,197 Roofing — — 26,005 (26,005) — — International — — 64,799 — 5,820 70,619 Total goodwill $ 916,039 $ (816) $ — $ (26,005) $ (6,269) $ 882,949 See “ Note 2—Summary of Significant Accounting Policies ” for further discussion of the Company’s assessments of impairment of goodwill and indefinite-lived intangible assets. The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the year ended December 31, 2021: Balance at December 31, 2020 Additions (Deductions) Foreign Balance at December 31, 2021 (In thousands) North America $ 816,307 $ 26,822 $ — $ 64 $ 843,193 Europe 75,490 — — (2,644) 72,846 Total goodwill $ 891,797 $ 26,822 $ — $ (2,580) $ 916,039 In July 2021, Angi acquired certain assets and assumed certain liabilities of Total Home Roofing (“Roofing”), including $26.8 million of goodwill. Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2022 and 2021, intangible assets with definite lives are as follows: December 31, 2022 Gross Accumulated Net Weighted-Average (Dollars in thousands) Service professional relationships $ 96,858 $ (96,858) $ — 3.0 Technology 82,114 (74,156) 7,958 5.5 Trade names 1,327 (1,327) — 5.0 Total $ 180,299 $ (172,341) $ 7,958 4.1 December 31, 2021 Gross Accumulated Net Weighted-Average (Dollars in thousands) Service professional relationships $ 97,989 $ (97,322) $ 667 3.0 Technology 82,351 (60,619) 21,732 5.5 Trade names 1,415 (1,415) — 5.0 Total $ 181,755 $ (159,356) $ 22,399 4.1 At December 31, 2022, amortization of intangible assets with definite lives is estimated to be $8.0 for the year ended December 31, 2023 and none thereafter.

FINANCIAL INSTRUMENTS AND FAIR

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS Marketable Debt Securities The Company did not hold any available-for-sale marketable debt securities at December 31, 2022 and December 31, 2021. Fair Value Measurements Instruments measured at fair value on a recurring basis Cash and cash equivalents are measured at fair value and classified within Level 1 and Level 2 in the fair value hierarchy, because we use quoted prices for identical assets in active markets. The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis: December 31, 2022 Quoted Market Prices for Identical Assets in Active Markets Significant Other Observable Inputs Significant Unobservable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 189,000 $ — $ — $ 189,000 Treasury discount notes — 24,961 — 24,961 Total $ 189,000 $ 24,961 $ — $ 213,961 December 31, 2021 Quoted Market Prices for Identical Assets in Active Markets Significant Other Observable Inputs Significant Unobservable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 280,052 $ — $ — $ 280,052 Total $ 280,052 $ — $ — $ 280,052 Assets measured at fair value on a nonrecurring basis The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, capitalized software, leasehold improvements and equipment are adjusted to fair value only when an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs. During the year ended December 31, 2022 and December 31, 2021, the Company recorded $2.8 million and $12.7 million in impairment charges on ROU assets and leasehold improvements and furniture and equipment, respectively. Impairment expense was determined by comparing the carrying value of each asset group related to each office space vacated to the estimated fair market value of cash inflows directly associated with each office space. Based on this analysis, if the carrying amount of the asset group is greater than the estimated future undiscounted cash flows, an impairment charge is recognized, measured as the amount by which the carrying amount exceeds the fair value of the asset, within general and administrative During the year ended December 31, 2022 the Company recorded $10.9 million and $4.6 million in impairment charges on capitalized software within the Services and Ads and Leads segments, respectively. Impairment expense was determined by comparing the carrying value to the fair value of each capitalized software asset group. Based on this analysis, the carrying amount was determined to not be recoverable and an impairment charge was recognized in the amount of the carrying value and is included within depreciation expense. Financial instruments measured at fair value only for disclosure purposes The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes: December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Long-term debt, net (a) $ (495,284) $ (368,750) $ (494,552) $ (486,875) ________________________ (a) At December 31, 2022 and December 31, 2021, the carrying value of long-term debt, net includes unamortized debt issuance costs of $4.7 million and $5.4 million, respectively . The fair value of long-term debt is estimated using observable market prices or indices for similar liabilities, which are Level 2 inputs.

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt consists of: December 31, 2022 December 31, 2021 (In thousands) 3.875% ANGI Group Senior Notes due August 15, 2028 (“ANGI Group Senior Notes”); interest payable each February 15 and August 15, which commenced February 15, 2021 $ 500,000 $ 500,000 Total long-term debt 500,000 500,000 Less: unamortized debt issuance costs 4,716 5,448 Total long-term debt, net $ 495,284 $ 494,552 ANGI Group Senior Notes The ANGI Group Senior Notes were issued on August 20, 2020, the proceeds of which have been used for general corporate purposes, including the acquisition of Total Home Roofing, Inc. (“Roofing”) on July 1, 2021, and treasury share repurchases. At any time prior to August 15, 2023, these notes may be redeemed at a redemption price equal to the sum of the principal amount thereof, plus accrued and unpaid interest and a make-whole premium. Thereafter, these notes may be redeemed at the redemption prices set forth below, plus accrued and unpaid interest thereon, if any, to the applicable redemption date, if redeemed during the twelve-month period beginning on August 15 of the years indicated below: Year Percentage 2023 101.938 % 2024 100.969 % 2025 and thereafter 100.000 % The indenture governing the ANGI Group Senior Notes contains a covenant that would limit ANGI Group’s ability to incur liens for borrowed money in the event a default has occurred or ANGI Group’s secured leverage ratio exceeds 3.75 to 1.0, provided that ANGI Group is permitted to incur such liens under certain permitted credit facilities indebtedness notwithstanding the ratio, all as defined in the indenture. At December 31, 2022, there were no limitations pursuant thereto. ANGI Group Revolving Facility The $250 million ANGI Group Revolving Facility, which otherwise would have expired on November 5, 2023, was terminated effective August 3, 2021. No amounts were ever drawn under the ANGI Group Revolving Facility prior to its termination. ANGI Group Term Loan As of May 6, 2021, the outstanding balance of the Angi Group Term Loan was repaid in its entirety. The outstanding balance of the ANGI Group Term Loan at December 31, 2020 was $220.0 million and bore interest at 2.16%.

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY Description of Class A Common Stock, Class B Convertible Common Stock and Class C Common Stock Except as described herein, shares of Angi Inc. Class A common stock, Class B common stock and Class C common stock are identical. Holders of Class A common stock are entitled to one vote per share on all matters to be voted upon by the stockholders. Holders of Class B common stock are entitled to ten votes per share on all matters to be voted upon by stockholders. Holders of Class C common stock have no voting rights, except as otherwise required by the laws of the State of Delaware, in which case holders of Class C common stock are entitled to one one-hundredth (1/100) of a vote per share. Holders of the Company’s Class A common stock, Class B common stock and Class C common stock do not have cumulative voting rights in the election of directors. Shares of Angi Inc. Class B common stock are convertible into shares of our Class A common stock at the option of the holder at any time on a share for share basis. Such conversion ratio will in all events be equitably preserved in the event of any recapitalization of Angi Inc. by means of a stock dividend on, or a stock split or combination of, our outstanding Class A common stock or Class B common stock, or in the event of any merger, consolidation or other reorganization of Angi Inc. with another corporation. Upon the conversion of a share of our Class B common stock into a share of our Class A common stock, the applicable share of Class B common stock will be retired and will not be subject to reissue. Shares of Class A common stock and Class C common stock have no conversion rights. The holders of shares of Angi Inc. Class A common stock, Class B common stock and Class C common stock are entitled to receive, share for share, such cash dividends as may be declared by Angi Inc. Board of Directors out of funds legally available therefor. In the event of a liquidation, dissolution or winding up, holders of the Company’s Class A common stock, Class B common stock and Class C common stock are entitled to receive ratably the assets available for distribution to the stockholders after payment of all liabilities and accrued but unpaid dividends and liquidation preferences on any outstanding preferred stock. At December 31, 2022, IAC holds all 422.0 million outstanding shares of the Company’s Class B common stock, and 2.6 million outstanding shares of the Company’s Class A common stock, in total representing approximately 84.1% economic interest and 98.1% voting interest in the Company. In the event that Angi Inc. issues or proposes to issue any shares of Angi Inc. Class A common stock, Class B common stock or Class C common stock (with certain limited exceptions), including shares issued upon the exercise, conversion or exchange of options, warrants and convertible securities, IAC will generally have a purchase right that permits it to purchase for fair market value, as defined in the agreement, up to such number of shares of the same class as the issued shares as would (i) enable IAC to maintain the same ownership interest in the Company that it had immediately prior to such issuance or proposed issuance, with respect to issuances of our voting capital stock, or (ii) enable IAC to maintain ownership of at least 80.1% of each class of the Company’s non-voting capital stock, with respect to issuances of our non-voting capital stock. Reserved Common Shares In connection with outstanding awards under our equity compensation plans, 45.3 million shares of Angi Inc. Class A common stock are reserved for future issuances at December 31, 2022. Common Stock Repurchases On March 9, 2020 and February 6, 2019, the Board of Directors of Angi Inc. authorized the Company to repurchase up to 20 million and 15 million shares of its common stock, respectively. During the year ended December 31, 2021, the Company repurchased 3.2 million shares of Angi Inc. common stock for aggregate consideration, on a trade date basis, of $35.4 million. At December 31, 2021, the Company had approximately 16.1 million shares remaining in its share repurchase authorization. During the year ended December 31, 2022, the Company repurchased 1.0 million shares of Angi Inc. common stock for aggregate consideration, on a trade date basis, of $8.1 million. At December 31, 2022, the Company has approximately 15.0 million shares remaining in its share repurchase authorization.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME	ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOMEThe following tables presents the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive (loss) income into earnings: Years Ended December 31, 2022 2021 2020 Foreign Accumulated Other Comprehensive Income (Loss) Foreign Accumulated Other Comprehensive Income Foreign Accumulated Other Comprehensive (Loss) Income (In thousands) Balance at January 1 $ 3,309 $ 3,309 $ 4,637 $ 4,637 $ (1,379) $ (1,379) Other comprehensive (loss) income (4,481) (4,481) (1,328) (1,328) 6,016 6,016 Balance at December 31 $ (1,172) $ (1,172) $ 3,309 $ 3,309 $ 4,637 $ 4,637 At December 31, 2022, 2021, and 2020, there was no tax benefit or provision on the accumulated other comprehensive (loss) income.

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
LOSS PER SHARE	LOSS PER SHAREThe following table sets forth the computation of basic and diluted loss per share attributable to Angi Inc. Class A and Class B Common Stock shareholders: Years Ended December 31, 2022 2021 2020 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: Net loss $ (127,982) $ (127,982) $ (70,494) $ (70,494) $ (4,160) $ (4,160) Net earnings attributable to noncontrolling interests (468) (468) (884) (884) (2,123) (2,123) Net loss attributable to Angi Inc. Class A and Class B Common Stock shareholders $ (128,450) $ (128,450) $ (71,378) $ (71,378) $ (6,283) $ (6,283) Denominator: Weighted average basic Class A and Class B common stock shares outstanding 503,008 503,008 502,761 502,761 498,159 498,159 Dilutive securities (a) (b) — — — — — — Denominator for loss per share—weighted average shares 503,008 503,008 502,761 502,761 498,159 498,159 Loss per share attributable to Angi Inc. shareholders: Loss per share $ (0.26) $ (0.26) $ (0.14) $ (0.14) $ (0.01) $ (0.01) ________________________ (a) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and subsidiary denominated equity and vesting of restricted stock units (“RSUs”). For the years ended December 31, 2022, 2021, and 2020, 23.6 million, 17.5 million, and 24.9 million of potentially dilutive securities, respectively, were excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts. (b) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the years ended December 31, 2022, 2021, and 2020, 0.8 million, 2.2 million and 2.0 million underlying market-based awards and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance condition(s) had not been met.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION The Company currently has one active stock plan, which became effective on September 29, 2017 (“the Combination”). The 2017 plan (“the Plan”) covers stock options, stock appreciation rights and RSU awards, including those that are linked to the achievement of the Company’s stock price, known as market-based awards (“MSUs”) and those that are linked to the achievement of a performance target, known as performance-based awards (“PSUs”), denominated in shares of Angi Inc. common stock, as well as provides for the future grant of these and other equity awards. The Plan authorizes the Company to grant awards to its employees, officers, directors and consultants. At December 31, 2022, there are 22.4 million shares available for grant under the Plan. The Plan has a stated term of ten years, and provides that the exercise price of stock options and stock appreciation rights granted will not be less than the market price of the Company’s common stock on the grant date. The Plan does not specify grant dates or vesting schedules for awards, as those determinations have been delegated to the Compensation Committee of Angi Inc. Board of Directors (the “Committee”). Each grant agreement reflects the grant date and vesting schedule for that particular grant as determined by the Committee. Stock options and stock appreciation rights granted under the Plan generally vest in equal annual installments over a four-year period from the grant date. RSU awards granted under the Plan generally vest either in one installment over a three-year period, in equal annual installments over a four-year period, or a three-year graded schedule (installments of 57% in first year, 29% in second year, and 14% in last year), in each case, from the grant date. MSU awards granted under the Plan generally vest in five installments over a two-year period from the grant date. PSU awards granted subsequent to the Combination generally cliff vest in a two Stock-based compensation expense recognized in the consolidated statement of operations includes expense related to: (i) the Company’s stock options, stock appreciation rights and RSUs; (ii) equity instruments denominated in shares of its subsidiaries; and (iii) IAC denominated stock options and PSUs held by Angi Inc. employees. The amount of stock-based compensation expense recognized is net of estimated forfeitures. The forfeiture rate is estimated at the grant date based on historical experience and revised, if necessary, in subsequent periods if actual forfeitures differ from the estimated rate. The expense ultimately recorded is for the awards that vest. At December 31, 2022, there was $68.9 million of unrecognized compensation cost, net of estimated forfeitures, related to all equity-based awards, which is expected to be recognized over a weighted average period of approximately 2.5 years. The total income tax benefit recognized in the accompanying consolidated statement of operations for the years ended December 31, 2022, 2021, and 2020 related to all stock-based compensation is $3.6 million, $16.9 million, $24.3 million, respectively. The aggregate income tax (detriment)/benefit recognized related to the exercise of stock options and stock appreciation rights for the years ended December 31, 2022, 2021, and 2020 is $(0.3) million, $10.8 million, and $11.4 million, respectively. There may be some delay in the timing of the realization of the cash benefit of the income tax deductions related to stock-based compensation because it will be dependent upon the amount and timing of future taxable income and the timing of estimated income tax payments. Stock Options and Stock Appreciation Rights Stock options and stock appreciation rights outstanding at December 31, 2022 and changes during the year ended December 31, 2022 were as follows: December 31, 2022 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Aggregate Intrinsic Value (Shares and intrinsic value in thousands) Outstanding at January 1, 2022 1,609 $ 7.32 Granted — — Exercised (386) 2.49 Forfeited — — Expired (136) 5.56 Outstanding at December 31, 2022 1,087 $ 9.26 2.86 $ — Exercisable 1,087 $ 9.26 2.86 $ — The aggregate intrinsic value in the table above represents the difference between Angi Inc. closing stock price on the last trading day of 2022 and the exercise price, multiplied by the number of in-the-money awards that would have been exercised had all award holders exercised their awards on December 31, 2022. The total intrinsic value of awards exercised during the years ended December 31, 2022, 2021, and 2020 is $1.3 million, $103.8 million and $120.9 million, respectively. The following table summarizes the information about stock options and stock appreciation rights outstanding and exercisable at December 31, 2022: Awards outstanding & exercisable Range of Exercise Prices Outstanding Weighted average Weighted (Shares in thousands) $0.01 to $10.00 593 2.8 $ 4.73 $10.01 to $20.00 479 3.0 14.48 $20.01 to $30.00 15 0.6 22.02 1,087 2.9 $ 9.26 There were no stock options or stock appreciation rights granted by the Company for the years ended December 31, 2022, 2021, and 2020. In connection with the Combination, the previously issued HomeAdvisor (US) stock appreciation rights were converted into Angi Inc. equity awards resulting in a modification charge. There were no charges included in stock-based compensation expense in the year ended December 31, 2022 and charges of $0.9 million and $21.1 million, for the years ended December 31, 2021 and 2020 respectively, related to these modified awards. No cash was received from stock option exercises during the years ended December 31, 2022, 2021 and 2020 because they were net settled in shares of Angi Inc. common stock. The Company currently settles all equity awards on a net basis with the Company remitting withholding taxes on behalf of the employee or on a gross basis with the Company issuing a sufficient number of Class A shares to cover the withholding taxes. In addition, at IAC’s option, certain awards can be settled in either Class A shares of Angi Inc. or shares of IAC common stock. If settled in IAC common stock, Angi Inc. reimburses IAC in either cash or through the issuance of Class A shares to IAC. Assuming all of the stock appreciation rights outstanding on December 31, 2022 were net settled on that date, ANGI would have issued no Class A shares (either to award holders or to IAC as reimbursement) and ANGI would have remitted nothing in cash for withholding taxes (assuming a 50% withholding rate). Assuming all other ANGI equity awards outstanding on December 31, 2022, were net settled on that date, including stock options, RSUs and subsidiary denominated equity described below, ANGI would have issued 11.1 million Class A shares and would have remitted $26.2 million in cash for withholding taxes (assuming a 50% withholding rate). Restricted Stock Units, Market-based Stock Units and Performance-based Stock Units RSUs, MSUs, and PSUs are awards in the form of phantom shares or units denominated in a hypothetical equivalent number of shares of Angi Inc. common stock and with the value of each RSU and PSU equal to the fair value of Angi Inc. common stock at the date of grant. The value of each MSU is estimated using a lattice model that incorporates a Monte Carlo simulation of Angi Inc.’s stock price. Each RSU, MSU, and PSU grant is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. MSUs also include market-based vesting, tied to the stock price of Angi Inc. before an award vests and PSUs include performance-based vesting, where certain performance targets set at the time of grant must be achieved before an award vests. For RSU grants, the expense is measured at the grant date as the fair value of Angi Inc. common stock and expensed as stock-based compensation over the vesting term. For MSU grants, the expense is measured using a lattice model and expensed as stock-based compensation over the requisite service period. For PSU grants, the expense is measured at the grant date as the fair value of Angi Inc. common stock and expensed as stock-based compensation over the vesting term if the performance targets are considered probable of being achieved. Unvested RSUs, MSUs, and PSUs outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: RSUs MSUs PSUs Number of Shares Weighted Average Number of Shares (a) Weighted Average Number of Shares (a) Weighted Average (Shares in thousands) Unvested at January 1, 2022 13,296 $ 11.49 3,711 $ 14.27 1,174 $ 8.89 Granted 21,530 4.95 13 6.39 — — Vested (4,782) 10.28 — — (18) 13.17 Forfeited (8,355) 7.77 (3,315) 14.4 (648) 13.28 Unvested at December 31, 2022 21,689 $ 7.04 409 $ 12.97 507 $ 3.14 ___________________________ (a) Included in the table are MSUs and PSUs which vests in varying amounts depending upon certain market or performance conditions. The MSUs and PSUs in the table above includes these awards at their maximum potential payout. In 2019, the Company granted certain MSUs that were liability-classified stock-settled awards with a market condition. The fair value of these awards were subject to remeasurement each reporting period until settlement of the award occurred in 2021. The total expense related to these awards recognized was $10.4 million, equal to the number of shares vested based on the fair value of Angi Inc. common stock on the settlement date. The weighted average fair value of RSUs granted during the years ended December 31, 2022, 2021, and 2020 based on market prices of Angi Inc. common stock on the grant date was $4.95, $12.73, and $7.37, respectively. The weighted average fair value of MSUs granted during the years ended December 31, 2022 and 2021, based on the lattice model, was $6.39 and $14.39, respectively. There were no MSUs granted during the year ended December 31, 2020. There were no PSUs granted during the year ended December 31, 2022. The weighted average fair value of PSUs granted during the years ended December 31, 2021 and 2020 based on market prices of Angi Inc. common stock on the grant date was $13.51 and $6.92, respectively. The total fair value of RSUs that vested during the years ended December 31, 2022, 2021, and 2020 was $20.8 million, $35.2 million and $23.4 million, respectively. There were no MSUs that vested during the year ended December 31, 2022. The total fair value of MSUs that vested during the years ended December 31, 2021 and 2020 was $2.1 million, and $5.2 million, respectively. The total fair value of PSUs that vested during the year ended December 31, 2022 and 2021 was $0.1 million and $3.6 million, respectively. There were no PSUs that vested during the year ended December 31, 2020. Equity Instruments Denominated in the Shares of Certain Subsidiaries Angi Inc. has granted stock appreciation rights denominated in the equity of certain non-publicly traded subsidiaries to employees and management of those subsidiaries. These equity awards vest over a period of years, which is typically four years. The value of the stock appreciation rights is tied to the value of the common stock of these subsidiaries, which is determined by the Company using a variety of valuation techniques including a combination of market based and discounted cash flow valuation methodologies. Accordingly, these interests only have value to the extent the relevant business appreciates in value above the initial value utilized to determine the exercise price. These interests can have significant value in the event of significant appreciation. The fair value of these interests is generally determined by the board of directors of the applicable subsidiary when settled, which will occur at various dates through 2026 and are ultimately settled in IAC common stock or Angi Inc. Class A common stock, at IAC’s election. These equity awards are settled on a net basis, with the award holder entitled to receive a payment in shares equal to the intrinsic value of the award at exercise less an amount equal to the required cash tax withholding payment. The expense associated with these equity awards is initially measured at fair value, using the Black-Scholes option pricing model, at the grant date and is expensed as stock-based compensation over the vesting term. The plans under which these awards are granted establish specific settlement dates or liquidity events for which the valuation of the relevant subsidiary is determined for purposes of settlement of the awards.

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has determined its operating segments consistent with how the chief operating decision maker views the businesses. Additionally, the Company considers how the businesses are organized as to segment management and the focus of the businesses with regards to the types of services or products offered or the target market. As a result of management’s continued assessments of reporting structure, there was a decision in the fourth quarter of 2022 to refine segments to more effectively measure the businesses’ performance. Management has identified four reportable segments with discrete financial results to appropriately match operating costs to the revenues generated for these businesses (Ads & Leads, Services, Roofing and International). The following table presents revenue by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue: Domestic Ads and Leads $ 1,282,061 $ 1,227,074 $ 1,218,755 Services 381,256 289,948 162,539 Roofing 137,509 68,028 — Intersegment eliminations (a) (10,340) (1,907) — Total Domestic 1,790,486 1,583,143 1,381,294 International 101,038 102,295 86,631 Total $ 1,891,524 $ 1,685,438 $ 1,467,925 ________________________ (a) Intersegment eliminations related to Ads and Leads revenue earned from the sale of leads to Roofing. The following table presents the revenue of the Company’s segments disaggregated by type of service: Years Ended December 31, 2022 2021 2020 (In thousands) Domestic Ads and Leads: Consumer connection revenue $ 954,735 $ 898,422 $ 899,175 Advertising revenue 265,466 252,206 226,505 Membership subscription revenue 60,411 68,062 74,073 Other revenue 1,449 8,384 19,002 Total Ads and Leads revenue 1,282,061 1,227,074 1,218,755 Services revenue 381,256 289,948 162,539 Roofing revenue 137,509 68,028 — Intersegment eliminations (a) (10,340) (1,907) — Total Domestic revenue 1,790,486 1,583,143 1,381,294 International Consumer connection revenue 71,851 68,686 57,692 Service professional membership subscription revenue 28,192 32,367 27,225 Advertising and other revenue 995 1,242 1,714 Total International revenue 101,038 102,295 86,631 Total revenue $ 1,891,524 $ 1,685,438 $ 1,467,925 ________________________ (a) Intersegment eliminations related to Ads and Leads revenue earned from the sale of leads to Roofing. Geographic information about revenue and long-lived assets is presented below. Years Ended December 31, 2022 2021 2020 (In thousands) Revenue United States $ 1,787,542 $ 1,581,051 $ 1,379,236 All other countries 103,982 104,387 88,689 Total $ 1,891,524 $ 1,685,438 $ 1,467,925 December 31, 2022 December 31, 2021 (In thousands) Long-lived assets (excluding goodwill, intangible assets, and ROU assets): United States $ 147,322 $ 111,136 All other countries 6,533 7,131 Total $ 153,855 $ 118,267 The following tables present operating income (loss) and Adjusted EBITDA by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Operating income (loss): Ads and Leads $ 85,593 $ 65,485 $ 133,365 Services (95,166) (63,984) (44,592) Roofing (50,685) (8,596) — Corporate (61,794) (56,196) (84,674) International (4,253) (13,222) (10,467) Total $ (126,305) $ (76,513) $ (6,368) Years Ended December 31, 2022 2021 2020 (In thousands) Adjusted EBITDA (b) : Ads and Leads $ 168,952 $ 136,260 $ 230,797 Services $ (52,126) $ (48,203) $ (29,253) Roofing $ (21,400) $ (7,511) $ — Corporate $ (49,866) $ (46,066) $ (23,870) International $ (481) $ (6,615) $ (4,870) (b) The Company’s primary financial measure and GAAP segment measure is Adjusted EBITDA, which is defined as operating income (loss) excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of amortization of intangible assets and impairments of goodwill and intangible assets, if applicable. The following tables reconcile operating income (loss) for the Company’s reportable segments and net loss attributable to Angi Inc. shareholders to Adjusted EBITDA: Year Ended December 31, 2022 Operating Income (Loss) Stock-Based Depreciation Amortization Goodwill Impairment Adjusted (In thousands) Ads and Leads $ 85,593 $ 19,972 $ 52,737 $ 10,650 $ — $ 168,952 Services (95,166) $ 18,012 $ 21,904 $ 3,124 $ — $ (52,126) Roofing (50,685) $ 1,866 $ 747 $ 667 $ 26,005 $ (21,400) Corporate (61,794) $ 11,928 $ — $ — $ — $ (49,866) International (4,253) $ 890 $ 2,882 $ — $ — $ (481) Operating loss (126,305) Interest expense (20,107) Other income, net 1,178 Loss before income taxes (145,234) Income tax benefit 17,252 Net loss (127,982) Net earnings attributable to noncontrolling interests (468) Net loss attributable to Angi Inc. shareholders $ (128,450) Year Ended December 31, 2021 Operating Income (Loss) Stock-Based Depreciation Amortization Adjusted (In thousands) Ads and Leads $ 65,485 $ 12,722 $ 46,025 $ 12,028 $ 136,260 Services (63,984) $ 4,672 $ 7,049 $ 4,060 $ (48,203) Roofing (8,596) $ 531 $ 221 $ 333 $ (7,511) Corporate (56,196) $ 10,121 $ — $ 9 $ (46,066) International (13,222) $ 656 $ 5,951 $ — $ (6,615) Operating loss (76,513) Interest expense (23,485) Other expense, net (2,509) Loss before income taxes (102,507) Income tax benefit 32,013 Net loss (70,494) Net earnings attributable to noncontrolling interests (884) Net loss attributable to Angi Inc. shareholders $ (71,378) Year Ended December 31, 2020 Operating Income (Loss) Stock-Based Depreciation Amortization Adjusted (In thousands) Ads and Leads $ 133,365 $ 14,241 $ 44,748 $ 38,443 $ 230,797 Services (44,592) $ 7,601 $ 3,638 $ 4,100 $ (29,253) Roofing — $ — $ — $ — $ — Corporate (84,674) $ 60,752 $ — $ 52 $ (23,870) International (10,467) $ 1,055 $ 4,235 $ 307 $ (4,870) Operating loss (6,368) Interest expense (14,178) Other income, net 1,218 Loss before income taxes (19,328) Income tax benefit 15,168 Net loss (4,160) Net earnings attributable to noncontrolling interests (2,123) Net loss attributable to Angi Inc. shareholders $ (6,283) The following table presents capital expenditures by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Capital expenditures: Ads and Leads $ 76,786 $ 50,026 $ 37,849 Services 35,833 17,439 7,981 Roofing 873 306 — International 2,860 2,444 6,658 Total $ 116,352 $ 70,215 $ 52,488

LEASES

LEASES	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
LEASES	LEASES The Company leases office space, data center facilities, and equipment in connection with its operations under various operating leases, the majority of which contain escalation clauses. ROU assets represent the Company’s right to use the underlying assets for the lease term and lease liabilities represent the present value of the Company’s obligation to make payments arising from these leases. ROU assets and related lease liabilities are based on the present value of fixed lease payments over the lease term using the Company’s incremental borrowing rate on the lease commencement date or January 1, 2019 for leases that commenced prior to that date. The Company combines the lease and non-lease components of lease payments in determining ROU assets and related lease liabilities. If the lease includes one or more options to extend the term of the lease, the renewal option is considered in the lease term if it is reasonably certain the Company will exercise the option(s). Lease expense is recognized on a straight-line basis over the term of the lease. As permitted by ASC 842, leases with an initial term of twelve months or less (“short-term leases”) are not recorded on the accompanying consolidated balance sheet. Variable lease payments consist primarily of common area maintenance, utilities, and taxes, which are not included in the recognition of ROU assets and related lease liabilities. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. December 31, Leases Balance Sheet Classification 2022 2021 (In thousands) Assets: Right-of-use assets Other non-current assets $ 57,408 $ 69,858 Liabilities: Current lease liabilities Accrued expenses and other current liabilities 16,908 17,098 Long-term lease liabilities Other long-term liabilities 73,607 88,423 Total lease liabilities $ 90,515 $ 105,521 December 31, Lease Cost Income Statement Classification 2022 2021 2020 (In thousands) Fixed lease cost Cost of revenue $ 437 $ 346 $ 321 Fixed lease cost Selling and marketing expense 2,669 7,305 9,913 Fixed lease cost General and administrative expense 12,908 16,829 7,545 Fixed lease cost Product development expense 492 1,232 1,848 Total fixed lease cost (a) 16,506 25,712 19,627 Variable lease cost Selling and marketing expense 200 1,087 2,314 Variable lease cost General and administrative expense 4,654 2,481 1,567 Variable lease cost Product development expense 23 567 867 Total variable lease cost 4,877 4,135 4,748 Net lease cost $ 21,383 $ 29,847 $ 24,375 ________________________________ (a) Includes (i) short-term lease expense of $0.4 million, $0.1 million, and $0.04 million, (ii) lease impairment charges of $2.3 million, $7.8 million, and $0.2 million, and (iii) sublease income of $4.7 million, $1.8 million, and $1.8 million for the years ended December 31, 2022, 2021, and 2020, respectively. Maturities of lease liabilities as of December 31, 2022 (b) : For Years Ending December 31: (In thousands) 2023 $ 21,790 2024 20,428 2025 19,738 2026 18,794 2027 13,439 Thereafter 11,900 Total 106,089 Less: Interest 15,574 Present value of lease liabilities $ 90,515 ________________________________ (b) Lease payments exclude $4.8 million of legally binding minimum lease payments for leases signed but not yet commenced. The following are the weighted average assumptions used for lease terms and discount rates as of December 31, 2022 and 2021: December 31, 2022 2021 Remaining lease term 5.2 years 6.0 years Discount rate 6.15 % 5.97 % December 31, 2022 2021 2020 (In thousands) Other information: Right-of-use assets obtained in exchange for lease liabilities $ 3,038 $ 3,143 $ 326 Cash paid for amounts included in the measurement of lease liabilities $ 23,117 $ 23,506 $ 20,939

CONTINGENCIES

CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes accruals for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. The total accrual for legal matters is $13.5 million at December 31, 2022. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future. The Company also evaluates other contingent matters, including uncertain income tax positions and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See “ Note 3—Income Taxes

RELATED PARTY TRANSACTIONS WITH

RELATED PARTY TRANSACTIONS WITH IAC	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS WITH IAC	RELATED PARTY TRANSACTIONS WITH IACRelationship with IAC Allocation of CEO Compensation and Certain Expenses Effective October 10, 2022, Joseph Levin, CEO of IAC and Chairman of Angi, was appointed CEO of Angi. Mr. Levin serves as both CEO of IAC and Angi following his appointment. For the period from October 10, 2022 to December 31, 2022, IAC allocated $2.1 million in costs to Angi (including salary, benefits, stock-based compensation and costs related to the CEO’s office). These costs were allocated from IAC based upon time spent on Angi by Mr. Levin. Management considers the allocation method to be reasonable. Costs directly attributable to the Company that were initially paid for by IAC were billed by IAC to the Company. Additionally, Angi and IAC have entered into certain agreements to govern their relationship. These agreements include: a contribution agreement; an investor rights agreement; a services agreement; a tax sharing agreement; and an employee matters agreement. Contribution Agreement The contribution agreement sets forth the agreements between the Company and IAC regarding the principal transactions necessary for IAC to separate the Angi business from IAC's other businesses, as well as governs certain aspects of our relationship. Under the contribution agreement, the Company agreed to assume all of the assets and liabilities related to the Angi business and agreed to indemnify IAC against any losses arising out of any breach by the Company of the contribution agreement or the other transaction related agreements described below. IAC also agreed to indemnify the Company against any losses arising out of any breach by IAC of the contribution agreement or any of the other transaction related agreements described below. Investor Rights Agreement The investor rights agreement provides IAC with certain registration, preemptive, and governance rights related to the Company and the shares of its capital stock it holds, as well as certain governance rights for the benefit of stockholders other than IAC. Services Agreement The services agreement governs services that IAC provides to the Company including, among others: (i) assistance with certain legal, M&A, finance, risk management, internal audit and treasury functions, health and welfare benefits, information security services and insurance and tax affairs, including assistance with certain public company and unclaimed property reporting obligations and (ii) accounting, investor relations services, and tax compliance services. The services agreement automatically renews annually for an additional one-year period for so long as IAC continues to own a majority of the outstanding shares of the Company’s common stock. For the years ended December 31, 2022, 2021 and 2020, the Company was charged $3.8 million, $3.9 million and $4.8 million, respectively, by IAC for services rendered pursuant to the services agreement. There was $0.8 million in outstanding payables pursuant to the services agreement as of December 31, 2022. There were no outstanding payables or receivables pursuant to the services agreement as of December 31, 2021. Separately, the Company subleases office space to IAC and charged rent of $1.7 million, $1.6 million, and $1.8 million for the years ended December 31, 2022, 2021, and 2020, respectively. IAC subleases office space to the Company and charged the Company $1.3 million and $0.6 million of rent for the years ended December 31, 2022 and 2021. IAC did not sublease office space to the Company for the year ended December 31, 2020. There were no outstanding receivables due from IAC or payables due to IAC, pursuant to sublease agreements, for the years ended December 31, 2022 and 2021. At December 31, 2020, there were outstanding receivables of less than $0.1 million due from IAC, pursuant to sublease agreements, which were subsequently paid in full in the first quarter of 2021. Tax Sharing Agreement The tax sharing agreement governs the rights, responsibilities, and obligations of the Company and IAC with respect to tax liabilities and benefits, entitlements to refunds, preparation of tax returns, tax contests and other tax matters regarding U.S. federal, state, local and foreign income taxes. Under the tax sharing agreement, the Company is generally responsible and required to indemnify IAC for: (i) all taxes imposed with respect to any consolidated, combined or unitary tax return of IAC or its subsidiaries that includes the Company or any of its subsidiaries to the extent attributable to the Company or any of its subsidiaries, as determined under the tax sharing agreement, and (ii) all taxes imposed with respect to any of the Company's or its subsidiaries’ consolidated, combined, unitary or separate tax returns. At December 31, 2022 and 2021, the Company had outstanding payables of $1.4 million and $0.3 million, respectively, due to IAC pursuant to the tax sharing agreement, which are included in “Accrued expenses and other current liabilities,” in the accompanying consolidated balance sheet. There were no payments to or refunds from IAC pursuant to this agreement during the year ended December 31, 2022. There were $1.5 million of payments to IAC pursuant to this agreement during the year ended December 31, 2021. Employee Matters Agreement The employee matters agreement addresses certain compensation (including stock-based compensation) and benefit issues related to the allocation of liabilities associated with: (i) employment or termination of employment, (ii) employee benefit plans and (iii) equity awards. Under the employee matters agreement, the Company's employees participate in IAC’s U.S. health and welfare plans, 401(k) plan and flexible benefits plan and the Company reimburses IAC for the costs of such participation. In the event IAC no longer retains shares representing at least 80% of the aggregate voting power of shares entitled to vote in the election of the Company’s Board of Directors, Angi will no longer participate in IAC’s employee benefit plans, but will establish its own employee benefit plans that will be substantially similar to the plans sponsored by IAC prior to the Combination. In addition, the employee matters agreement requires the Company to reimburse IAC for the cost of any IAC equity awards held by Angi current and former employees, with IAC having the ability to elect to receive payment in cash or shares of our Class B common stock. This agreement also provides that IAC has the ability to require that stock appreciation rights granted prior to the closing of the Combination and equity awards denominated in shares of our subsidiaries to be settled in either shares of our Class A common stock or IAC common stock. To the extent that shares of IAC common stock are issued in settlement of these awards, the Company is obligated to reimburse IAC for the cost of those shares by issuing shares of our Class A common stock in the case of stock appreciation rights granted prior to the closing of the Combination and shares of our Class B common stock in the case of equity awards denominated in shares of our subsidiaries. Lastly, pursuant to the employee matters agreement, in the event of a distribution of Angi Inc. capital stock to IAC stockholders in a transaction intended to qualify as tax-free for U.S. federal income tax purposes, the Compensation and Human Resources Committee of the IAC Board of Directors has the exclusive authority to determine the treatment of outstanding IAC equity awards. Such authority includes (but is not limited to) the ability to convert all or part of IAC equity awards outstanding immediately prior to the distribution into equity awards denominated in shares of our Class A Common Stock, which we would be obligated to assume and which would be dilutive to our stockholders. For the year ended December 31, 2022, no Class A or Class B common stock was issued to IAC pursuant to the employee matters agreement as reimbursement for IAC common stock issued in connection with the exercise and settlement of certain Angi Inc. stock appreciation rights. For the year ended December 31, 2021, 0.2 million and 2.6 million shares of Angi Class B common stock and Class A common stock were issued to IAC, respectively, pursuant to the employee matters agreement as reimbursement for shares of IAC common stock issued in connection with the exercise and vesting of IAC equity awards held by Angi employees.

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
BENEFIT PLANS	BENEFIT PLANS The Company’s employees in the United States are eligible to participate in a retirement savings program offered by IAC, which is qualified under Section 401(k) of the Internal Revenue Code. Under the IAC/InterActiveCorp Retirement Savings Plan (the “IAC Plan”), participating employees may contribute up to 50% of their pre-tax earnings, but not more than statutory limits. The current employer match under the IAC Plan is fifty cents for each dollar a participant contributes in the IAC Plan, with a maximum contribution of 3% of a participant’s eligible earnings. Matching contributions under the IAC Plan for the years ended December 31, 2022, 2021, and 2020 were $9.8 million, $8.4 million, and $7.7 million, respectively. Matching contributions are invested in the same manner as each participant’s voluntary contributions in the investment options provided under the IAC Plan. An investment option in the IAC Plan is IAC common stock, but neither participant nor matching contributions are required to be invested in IAC common stock. Internationally, the Company also has or participates in various benefit plans, primarily defined contribution plans. The Company’s contributions for these plans for the years ended December 31, 2022, 2021, and 2020 were $0.8 million, $0.7 million, and $0.6 million, respectively.

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENT DETAILS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED FINANCIAL STATEMENT DETAILS	CONSOLIDATED FINANCIAL STATEMENT DETAILS Cash and Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the accompanying balance sheet to the total amounts shown in the accompanying statement of cash flows: December 31, 2022 December 31, 2021 December 31, 2020 December 31, 2019 (In thousands) Cash and cash equivalents $ 321,155 $ 428,136 $ 812,705 $ 390,565 Restricted cash included in other current assets 107 156 407 504 Restricted cash included in other non-current assets 874 1,193 449 409 Total cash and cash equivalents, and restricted cash as shown on the consolidated statement of cash flows $ 322,136 $ 429,485 $ 813,561 $ 391,478 Restricted cash included in other current assets at December 31, 2022 primarily consisted of cash reserved to comply with insurance company claim payment requirements. Restricted cash included in other current assets at December 31, 2021 primarily consisted of funds collected from service providers for disputed payments which were not settled as of the period end, in addition to cash reserved to fund insurance claims. Restricted cash included in other non-current assets for all periods presented above primarily consisted of deposits related to leases. Restricted cash included in other non-current assets at December 31, 2021 also included cash held related to a check endorsement guarantee for Roofing. December 31, 2022 2021 (In thousands) Other current assets: Capitalized costs to obtain a contract with a customer $ 37,220 $ 37,971 Prepaid expenses 26,076 24,749 Other 5,871 7,828 Other current assets $ 69,167 $ 70,548 December 31, 2022 2021 (In thousands) Capitalized software, leasehold improvements and equipment, net: Capitalized software and computer equipment $ 247,176 $ 153,953 Leasehold improvements 27,869 29,605 Furniture and other equipment 12,765 11,596 Projects in progress 12,653 31,348 Capitalized software, leasehold improvements and equipment 300,463 226,502 Accumulated depreciation and amortization (146,608) (108,235) Capitalized software, leasehold improvements and equipment, net $ 153,855 $ 118,267 December 31, 2022 2021 (In thousands) Accrued expenses and other current liabilities: Accrued employee compensation and benefits $ 53,134 $ 46,464 Accrued advertising expense 40,312 36,231 Current legal liabilities 13,585 3,831 Current lease liabilities 16,908 17,098 Other 76,076 82,123 Accrued expenses and other current liabilities $ 200,015 $ 185,747 Other income (expense), net Years Ended December 31, 2022 2021 2020 (In thousands) Interest income $ 4,537 $ 239 $ 1,725 Gain (loss) on the sale of a business (a) — 31 (454) Foreign exchange losses (3,364) (1,656) (57) Loss on extinguishment of debt (b) — (1,110) — Other 5 (13) 4 Other income (expense), net $ 1,178 $ (2,509) $ 1,218 ________________________ (a) Loss from acquisition/sale of a business for the year ended December 31, 2020 includes a $0.2 million mark-to-market charge for an indemnification charge related to the Handy acquisition that was settled in Angi Inc. shares during the first quarter of 2020 and a $0.3 million charge related to the final earn-out settlement related to the sale of Felix. (b) Represents the write-off of deferred debt issuance costs related to the ANGI Group Term Loan, which was repaid in its entirety during the second quarter of 2021. Supplemental Disclosure of Cash Flow Information: Years Ended December 31, 2022 2021 2020 (In thousands) Cash paid (received) during the year for: Interest expense—third-party $ 19,375 $ 21,450 $ 5,367 Income tax payments, including amounts paid to IAC for Angi Inc.'s share of IAC's consolidated tax liability $ 1,551 $ 4,647 $ 1,789 Income tax refunds, including amounts received from IAC for Angi Inc.’s share of IAC's consolidated tax liability $ (396) $ (587) $ (3,506)

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	ANGI INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS Description Balance at Charges to Charges to Deductions Balance at (In thousands) 2022 Allowance for credit losses $ 33,652 108,151 (a) $ 110 $ (98,753) (b) $ 43,160 Deferred tax valuation allowance 66,626 $ 1,958 (c) $ (3,544) (d) 65,040 Other reserves 777 692 2021 Allowance for credit losses $ 26,046 $ 88,076 (a) $ 92 $ (80,562) (b) $ 33,652 Deferred tax valuation allowance 77,076 (5,925) (e) (4,525) (d) — 66,626 Other reserves — 777 2020 Allowance for credit losses $ 19,066 $ 78,229 (a) $ (152) $ (71,097) (b) $ 26,046 Deferred tax valuation allowance 71,472 (235) (f) 5,839 (d) — 77,076 _________________________________________________________ (a) Additions to the credit loss reserve are charged to expense. (b) Write-off of fully reserved accounts receivable balance, net of recoveries. (c) Amount is primarily related to a net decrease in foreign NOLs partially offset by an increase in unbenefited capital losses and state tax attributes. (d) Amount is primarily related to currency translation adjustments on foreign NOLs. (e) Amount is primarily related to a decrease in state and foreign NOLs. (f) Amount is primarily related to a decrease in state NOLs largely offset by an increase in foreign NOLs.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	The Company has four operating segments: (i) Ads and Leads; (ii) Services; (iii) Roofing; and (iv) International (Europe and Canada) and operates under multiple brands including Angi, HomeAdvisor, Handy, Total Home Roofing, and Angi Roofing. Roofing includes the business the Company acquired on July 1, 2021 known as Total Home Roofing. As used herein, “Angi,” the “Company,” “we,” “our,” “us,” and similar terms refer to Angi Inc. and its subsidiaries (unless the context requires otherwise). At December 31, 2022, IAC Inc., formerly known as IAC/InterActiveCorp (“IAC”) owned 84.1% and 98.1% of the economic interest and voting interest, respectively, of the Company.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances between and among the Company and its subsidiaries have been eliminated. See “ Note 14—Related Party Transactions with IAC ” for information on transactions between Angi and IAC.
Accounting Estimates	Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments, including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the customer relationship period for certain costs to obtain a contract with a customer; the carrying value of right-of-use assets (“ROU assets”); the useful lives and recoverability of definite-lived intangible assets and capitalized software, leasehold improvements, and equipment; the recoverability of goodwill and indefinite-lived intangible assets; unrecognized tax benefits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant.
Revenue Recognition	Revenue Recognition The Company’s disaggregated revenue disclosures are presented in “ Note 11—Segment Information .” The Company accounts for a contract with a customer when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services or goods is transferred to our customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services or goods. Ads and Leads Revenue Primarily reflects domestic ads and leads revenue, including consumer connection revenue for consumer matches, revenue from service professionals under contract for advertising and membership subscription revenue from service professionals and consumers. Consumer connection revenue varies based upon several factors, including the service requested, product experience offered, and geographic location of service. Consumer connection revenue is generally billed one week following a consumer match, with payment due upon receipt of invoice. The Company maintains a liability for potential credits issued to services providers. Revenue is also derived from (i) sales of time-based website, mobile and call center advertising to service professionals, (ii) service professional membership subscription fees, (iii) membership subscription fees from consumers, and (iv) other services. Angi service professionals generally pay for advertisements in advance on a monthly or annual basis at the option of the service professional, with the average advertising contract term being approximately one year. Angi website, mobile and call center advertising revenue is recognized ratably over the contract term. Revenue from the sale of advertising in the Angie’s List Magazine is recognized in the period in which the publication is distributed. Service professional membership subscription revenue is initially deferred upon receipt of payment and is recognized using the straight-line method over the applicable subscription period, which is typically one year. Angi prepaid consumer membership subscription fees are recognized as revenue using the straight-line method over the term of the applicable subscription period, which is typically one year. Services Revenue Primarily reflects domestic revenue from pre-priced offerings by which the consumer requests services through Services platforms and we engage a service professional to perform the service. Consumers are billed when a job is scheduled through the Services platform. Billing practices are governed by the contract terms of each project as negotiated with the consumer. Billings do not necessarily correlate with revenue recognized over time as this is based on the timing of when the consumer receives the promised services. From January 1, 2020 through December 31, 2022, Angi Services recorded revenue on a gross basis. Effective January 1, 2023, Angi Inc. modified the Services terms and conditions so that the service professional, rather than Angi, Inc., has the contractual relationship with the consumer to deliver the service and our performance obligation to the consumer is to connect them with the service professional. This change in contractual terms requires net revenue accounting treatment effective January 1, 2023. There is no impact to operating income or Adjusted EBITDA. Roofing Revenue Primarily reflects revenue from the roof replacement business offering by which the consumer purchases services directly from the Roofing business, which was acquired on July 1, 2021, and we then engage a service professional to perform the service. Consumers typically pay when a job is completed and revenue is recognized based on the Company’s progress in satisfying the roofing service. International Revenue Primarily reflects revenue generated within the International segment (comprised of businesses in Europe and Canada), including consumer connection revenue for consumer matches and membership subscription revenue from service professionals and consumers. Transaction Price The objective of determining the transaction price is to estimate the amount of consideration the Company is due in exchange for its services or goods, including amounts that are variable. Contracts may include sales incentives, such as rebates, which are accounted for as variable consideration when estimating the transaction price. The Company also maintains a liability for potential future refunds and customer credits, which is recorded as a reduction of revenue. All estimates of variable consideration are based upon historical experience and customer trends. The Company determines the total transaction price, including an estimate of any variable consideration, at contract inception and reassesses this estimate each reporting period. The Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of net revenue or cost of revenue. For contracts that have an original duration of one year or less, the Company uses the practical expedient available under ASC 606, applicable to such contracts and does not consider the time value of money. Arrangements with Multiple Performance Obligations The Company’s contracts with customers may include multiple performance obligations. For such arrangements, the Company allocates revenue to each performance obligation based on its relative standalone selling price. The Company generally determines standalone selling prices based on the prices charged to customers, which are directly observable or based on an estimate if not directly observable. Assets Recognized from the Costs to Obtain a Contract with a Customer The Company has determined that certain costs, primarily commissions paid to employees pursuant to certain sales incentive programs, meet the requirements to be capitalized as a cost of obtaining a contract. Capitalized sales commissions are amortized over the estimated customer relationship period. The Company calculates the estimated customer relationship period as the average customer life, which is based on historical data. When customer renewals are expected and the renewal commission is not commensurate with the initial commission, the average customer life includes renewal periods. For sales incentive programs where the customer relationship period is one year or less, the Company has elected the practical expedient to expense the costs as incurred. The following table provides information about our contract asset balances at the balance sheet dates. Classification December 31, 2022 December 31, 2021 (In thousands) Contract Assets Other current assets $ 37,220 $ 37,971 Other non-current assets $ 1,904 $ 1,109 During the years ended December 31, 2022 and 2021, the Company recognized expense of $77.4 million and $84.7 million, respectively, related to the amortization of these costs. Performance Obligations As permitted under the practical expedient available under ASC 606, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which we have the right to invoice for services performed. Accounts Receivables, Net of the Allowance for Credit Losses Accounts receivable include amounts billed and currently due from customers. The allowance for credit loss is based upon a number of factors, including the length of time accounts receivable are past due, the Company’s previous loss history and the specific customer’s ability to pay its obligation. The time between the Company’s issuance of an invoice and payment due date is not significant; customer payments that are not collected in advance of the transfer of promised services or goods are generally due no later than 30 days from invoice date. Credit Losses The following table presents the changes in the allowance for credit loss for the years ended December 31, 2022 and 2021: December 31, 2022 December 31, 2021 (In thousands) Balance at January 1 $ 33,652 $ 26,046 Current period provision for credit losses 108,151 88,076 Write-offs charged against the allowance for credit loss (103,985) (82,911) Recoveries collected 5,342 2,441 Balance at December 31 $ 43,160 $ 33,652 Deferred Revenue Deferred revenue consists of advance payments that are received or are contractually due in advance of the Company’s performance. The Company’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the term of the applicable subscription period or expected completion of its performance obligation is one year or less. During the years ended December 31, 2022 and 2021, the Company recognized $53.4 million and $54.5 million of revenue that was included in the deferred revenue balance as of December 31, 2021 and 2020, respectively. The current deferred revenue balances are $50.9 million and $53.8 million at December 31, 2022 and 2021, respectively. The non-current deferred revenue balances are $0.1 million at both December 31, 2022 and 2021. Non-current deferred revenue is included in “Other long-term liabilities” in the accompanying consolidated balance sheet.
Cash and Cash Equivalents	Cash and Cash EquivalentsCash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents consist of AAA rated government money market funds, treasury discount notes, and time deposits.
Investment in Marketable Debt Securities	Investments in Marketable Debt SecuritiesThe Company invests in marketable debt securities with active secondary or resale markets to ensure portfolio liquidity to fund current operations or satisfy other cash requirements as needed. Marketable debt securities are adjusted to fair value each quarter, and the unrealized gains and losses, net of tax, are included in accumulated other comprehensive (loss) income as a separate component of shareholders’ equity. The specific-identification method is used to determine the cost of debt securities sold and the amount of unrealized gains and losses reclassified out of accumulated other comprehensive (loss) income into earnings. The Company reviews its debt securities for impairment, including from risk of credit loss, each reporting period. The Company recognizes an unrealized loss on debt securities in net loss when the impairment is determined to be other-than-temporary. Factors the Company considers in making such determination include the duration, severity and reason for the decline in value and the potential recovery and our intent to sell the debt security. The Company also considers whether it will be required to sell the security before recovery of its amortized cost basis and whether the amortized cost basis cannot be recovered because of credit losses. If an impairment is considered to be other-than-temporary, the debt security will be written down to its fair value and the loss will be recognized within other income (expense), net. The Company held no marketable debt securities at December 31, 2022 and 2021.
Capitalized Software, Leasehold Improvements and Equipment	Capitalized Software, Leasehold Improvements and Equipment Capitalized software, leasehold improvements and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Capitalized software and computer equipment 2 to 3 Years Furniture and other equipment 5 to 7 Years Leasehold improvements 5 to 25 Years
Business Combinations	Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The Company usually uses the assistance of outside valuation experts to assist in the allocation of purchase price to identifiable intangible assets acquired. While outside valuation experts may be used, management has ultimate responsibility for the valuation methods, models and inputs used and the resulting purchase price allocation. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill and is assigned to the reporting unit(s) that is expected to benefit from the combination as of the acquisition date.
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets The Company assesses goodwill and indefinite-lived intangible assets for impairment annually as of October 1, or more frequently if an event occurs or circumstances change that would indicate that it is more likely than not that the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset has declined below its carrying value. At October 1, 2022, the Company has four reporting units: Ads and Leads, Services, Roofing and International. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit’s goodwill is necessary; otherwise, a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value an impairment equal to the excess is recorded. In the fourth quarter of 2022, our segment presentation was changed to reflect our four new operating segments, which now include (i) Ads and Leads, (ii) Services, (iii) Roofing and (iv) International (includes Europe and Canada). Goodwill was allocated to reflect the new segment presentation. The allocation of goodwill to Roofing and Canada reflects their respective historical carrying values because of the lack of operational integration with Angi North America; the allocation of the remaining goodwill to Ads and Leads and Services was based upon their relative fair values as of October 1, 2022. For the Company’s annual goodwill test at October 1, 2022, as a result of the significant changes in the operating segments and reporting units, we elected to perform a quantitative assessment of the reporting units’ goodwill first, instead of performing a qualitative assessment. The quantitative test for the reporting units of Ads & Leads, Services and International included use of both an income approach based on discounted cash flows (“DCF”) and a market approach. The quantitative test for the reporting unit of Roofing only included an income approach based on DCF as there were no relevant publicly traded company comparables to perform a market approach. Determining fair value using a DCF analysis requires the exercise of significant judgment with respect to several items, including the amount and timing of expected future cash flows and appropriate discount rates. The expected cash flows used in the DCF analyses are based on the Company’s most recent forecast and budget and, for years beyond the budget, the Company’s estimates, which are based, in part, on forecasted growth rates. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows of the respective reporting units. Assumptions used in the DCF analyses, including the discount rate, are assessed based on the reporting units' current results and forecasted future performance, as well as macroeconomic and industry specific factors. The discount rate used in determining the fair value of the Company’s Ads & Leads, Services, Roofing and International reporting units was 12%, 15%, 16% and 18.5%, respectively for 2022 and 15.0% for the International reporting unit in 2021. Determining fair value using a market approach considers multiples of financial metrics based on both acquisitions and trading multiples of a selected peer group of companies. From the comparable companies, a representative market multiple is determined which is applied to financial metrics to estimate the fair value of a reporting unit. To determine a peer group of companies for our respective reporting units, we considered companies relevant in terms of consumer use, monetization model, margin and growth characteristics, and brand strength operating in their respective sectors. As a result of the valuation process, we determined that the fair value of the Ads & Leads, Services and International reporting units exceeded the carrying value and thus there was no impairment of goodwill in 2022. The fair value based on the valuation exceeded the carrying value of the Ads & Leads, Services, and International reporting units by $1.3 billion, $40 million, and $143 million. For the Roofing reporting unit, we determined the carrying value exceeded the fair value, resulting in an impairment being recorded to goodwill totaling $26 million in 2022. While the Company has the option to qualitatively assess whether it is more likely than not that the fair values of its indefinite-lived intangible assets are less than their carrying values, the Company’s policy is to determine the fair value of each of its indefinite-lived intangible assets annually as of October 1, in part, because the level of effort required to perform the quantitative and qualitative assessments is essentially equivalent. The Company determines the fair value of indefinite-lived intangible assets using an avoided royalty DCF valuation analysis. Significant judgments inherent in this analysis include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the Company’s trade names and trademarks. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors. The discount rates used in the Company’s annual indefinite-lived impairment assessment ranged from 12.0% to 18.5% in 2022 and 11.1% to 15.0% in 2021, and the royalty rates used ranged from 2.0% to 4.5% in 2022 and 2.0% to 5.0% in 2021. The 2022, 2021 and 2020 annual assessments of indefinite-lived intangible assets identified no impairments.
Long-Lived Assets and Intangible Assets with Definite Lives	Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of ROU assets, capitalized software, leasehold improvements and equipment and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized.
Fair Value Measurements	Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted market prices for identical assets and liabilities in active markets. • Level 2: Other inputs, which are observable directly or indirectly, such as quoted market prices for similar assets or liabilities in active markets, quoted market prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company’s Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, capitalized software, leasehold improvements and equipment are adjusted to fair value only when an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs.
Warranty Costs	Warranty Costs As part of certain of our revenue arrangements, we include warranties providing customers with assurance on the quality of the services provided. Under our warranties, we incur costs to ensure the services performed are up to the customers standard and/or to reimburse for any claim for damages submitted in accordance with our warranty terms and conditions. These costs are recorded in the period the associated revenue is recognized as a component of cost of revenue in the Consolidated Statement of Operations.
Advertising Costs	Advertising CostsAdvertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines, offline marketing, which is primarily television advertising and partner-related payments to those who direct traffic to our platforms.
Legal Costs	Legal Costs Legal costs are expensed as incurred.
Income Taxes	Income Taxes The Company is included within IAC’s tax group for purposes of federal and consolidated state income tax return filings. In all periods presented, the income tax provision and/or benefit has been computed for the Company on an as if standalone, separate return basis and payments to and refunds from IAC for the Company’s share of IAC’s consolidated federal and state tax return liabilities/receivables calculated on this basis have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying values of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. The Company records interest, net of any applicable related income tax benefit, for uncertain tax positions as a component of income tax expense. The Company elects to recognize the tax on Global Intangible Low-Taxed Income as a period expense in the period the tax is incurred. The Company evaluates and accounts for uncertain tax positions using a two-step approach. Recognition (step one) occurs when the Company concludes that a tax position, based solely on its technical merits, is more-likely-than-not to be sustainable upon examination. Measurement (step two) determines the amount of benefit that is greater than 50% likely to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. De-recognition of a tax position that was previously recognized would occur when the Company subsequently determines that a tax position no longer meets the more-likely-than-not threshold of being sustained.
Earnings Per Share	Earnings Per Share Basic earnings per share is computed by dividing net earnings attributable to Angi Inc. shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur if stock appreciation rights, stock options and other commitments to issue common stock were exercised or equity awards vested resulting in the issuance of common stock that could share in the earnings of the Company.
Foreign Currency Translation and Transaction Gains and Losses	Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income (loss) as a component of shareholders’ equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated statement of operations as a component of other income (expense), net. Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive income (loss) into earnings.
Stock-Based Compensation	Stock-Based CompensationStock-based compensation is measured at the grant date based on the fair value of the award and is expensed over the requisite service period.
Redeemable Noncontrolling Interests	Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders’ equity, separately from the Company’s equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders’ equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders’ equity in the accompanying consolidated balance sheet.
Certain Risks and Concentrations	Certain Risks and Concentrations The Company’s business is subject to certain risks and concentrations including dependence on third-party technology providers, exposure to risks associated with online commerce security and credit card fraud. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents and marketable debt securities. Cash and cash equivalents are maintained with financial institutions and are in excess of Federal Deposit Insurance Corporation insurance limits.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recently issued accounting pronouncements adopted or that have not yet been adopted by the Company that are expected to have a material effect on the results of operations, financial condition, or cash flows of the Company.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Allowance for Credit Loss	The following table presents the changes in the allowance for credit loss for the years ended December 31, 2022 and 2021: December 31, 2022 December 31, 2021 (In thousands) Balance at January 1 $ 33,652 $ 26,046 Current period provision for credit losses 108,151 88,076 Write-offs charged against the allowance for credit loss (103,985) (82,911) Recoveries collected 5,342 2,441 Balance at December 31 $ 43,160 $ 33,652
Schedule of Estimated Useful Lives of Property and Equipment	Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Capitalized software and computer equipment 2 to 3 Years Furniture and other equipment 5 to 7 Years Leasehold improvements 5 to 25 Years December 31, 2022 2021 (In thousands) Capitalized software, leasehold improvements and equipment, net: Capitalized software and computer equipment $ 247,176 $ 153,953 Leasehold improvements 27,869 29,605 Furniture and other equipment 12,765 11,596 Projects in progress 12,653 31,348 Capitalized software, leasehold improvements and equipment 300,463 226,502 Accumulated depreciation and amortization (146,608) (108,235) Capitalized software, leasehold improvements and equipment, net $ 153,855 $ 118,267
Schedule of Contract Asset Balances	The following table provides information about our contract asset balances at the balance sheet dates. Classification December 31, 2022 December 31, 2021 (In thousands) Contract Assets Other current assets $ 37,220 $ 37,971 Other non-current assets $ 1,904 $ 1,109

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income Before Income Taxes	U.S. and foreign (loss) earnings before income taxes and noncontrolling interests are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) U.S. $ (138,233) $ (88,777) $ (10,913) Foreign (7,001) (13,730) (8,415) Total $ (145,234) $ (102,507) $ (19,328)
Schedule of Components of Income Tax Expense (Benefit)	The components of the income tax (benefit) provision are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Current income tax provision (benefit): Federal $ 27 $ 36 $ (306) State 2,640 3,008 1,408 Foreign 1,692 1,249 (992) Current income tax provision 4,359 4,293 110 Deferred income tax (benefit) provision Federal (19,898) (29,889) (5,163) State (2,894) (8,712) (6,249) Foreign 1,181 2,295 (3,866) Deferred income tax benefit (21,611) (36,306) (15,278) Income tax benefit $ (17,252) $ (32,013) $ (15,168)
Schedule of Deferred Tax Assets and Liabilities	The tax effects of cumulative temporary differences that give rise to significant deferred tax assets and deferred tax liabilities are presented below. The valuation allowance relates to deferred tax assets for which it is more likely than not that the tax benefit will not be realized. December 31, 2022 2021 (In thousands) Deferred tax assets: Net operating loss (“NOL”) carryforwards $ 187,449 $ 212,315 Long-term lease liabilities 22,338 26,182 Tax credit carryforwards 21,588 13,411 Capitalized software, leasehold improvements and equipment, net 8,393 — Other 32,440 27,363 Total deferred tax assets 272,208 279,271 Less valuation allowance (65,040) (66,626) Net deferred tax assets 207,168 212,645 Deferred tax liabilities: Intangible assets, net (41,068) (46,591) Right-of-use assets (14,199) (17,270) Capitalized costs to obtain a contract with a customer (9,264) (9,263) Capitalized software, leasehold improvements and equipment, net — (18,624) Other (83) (87) Total deferred tax liabilities (64,614) (91,835) Net deferred tax assets $ 142,554 $ 120,810
Schedule of Effective Income Tax Rate Reconciliation	A reconciliation of the income tax benefit to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Income tax (benefit) at the federal statutory rate of 21% $ (30,499) $ (21,527) $ (4,058) State income taxes, net of effect of federal tax benefit (1,450) (1,379) 1,641 Unbenefited losses 7,942 4,481 2,899 Research credit (7,123) (2,431) (2,494) Non-deductible executive compensation 4,731 3,312 5,743 Foreign income taxed at a different statutory tax rate 4,519 — — Stock-based compensation 4,104 (13,643) (8,657) Change in judgement on beginning of the year valuation allowance 966 (4,165) (3,544) Net adjustment related to the reconciliation of income tax provision accruals to tax returns (886) 335 (743) Deferred tax adjustment for enacted changes in tax law and rates 178 768 (5,244) Other, net 266 2,236 (711) Income tax benefit $ (17,252) $ (32,013) $ (15,168)
Schedule of Income Tax Contingencies	A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest, is as follows: December 31, 2022 2021 2020 (In thousands) Balance at January 1 $ 6,298 $ 5,268 $ 4,025 Additions based on tax positions related to the current year 1,342 1,317 1,676 Additions for tax positions of prior years 1,006 264 423 Reductions for tax positions of prior years — (91) — Settlements (2,465) (460) (856) Balance at December 31 $ 6,181 $ 6,298 $ 5,268

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets, Net	Goodwill and intangible assets, net are as follows: December 31, 2022 2021 (In thousands) Goodwill $ 882,949 $ 916,039 Intangible assets with indefinite lives 170,147 171,427 Intangible assets with definite lives, net of accumulated amortization 7,958 22,399 Total goodwill and intangible assets, net $ 1,061,054 $ 1,109,865
Schedule of Goodwill by Reporting Unit	The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the year ended December 31, 2022: Balance at December 31, 2021 Deductions Reporting Unit Allocation Adjustment Impairments Foreign Balance at December 31, 2022 (In thousands) North America $ 843,193 $ (816) $ (841,800) $ — $ (577) $ — Europe 72,846 — (61,334) — (11,512) — Ads and Leads — — 761,133 — — 761,133 Services — — 51,197 — — 51,197 Roofing — — 26,005 (26,005) — — International — — 64,799 — 5,820 70,619 Total goodwill $ 916,039 $ (816) $ — $ (26,005) $ (6,269) $ 882,949 See “ Note 2—Summary of Significant Accounting Policies ” for further discussion of the Company’s assessments of impairment of goodwill and indefinite-lived intangible assets. The following table presents the balance of goodwill by reportable segment, including the changes in the carrying value of goodwill, for the year ended December 31, 2021: Balance at December 31, 2020 Additions (Deductions) Foreign Balance at December 31, 2021 (In thousands) North America $ 816,307 $ 26,822 $ — $ 64 $ 843,193 Europe 75,490 — — (2,644) 72,846 Total goodwill $ 891,797 $ 26,822 $ — $ (2,580) $ 916,039
Schedule of Intangible Assets with Definite Lives	Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2022 and 2021, intangible assets with definite lives are as follows: December 31, 2022 Gross Accumulated Net Weighted-Average (Dollars in thousands) Service professional relationships $ 96,858 $ (96,858) $ — 3.0 Technology 82,114 (74,156) 7,958 5.5 Trade names 1,327 (1,327) — 5.0 Total $ 180,299 $ (172,341) $ 7,958 4.1 December 31, 2021 Gross Accumulated Net Weighted-Average (Dollars in thousands) Service professional relationships $ 97,989 $ (97,322) $ 667 3.0 Technology 82,351 (60,619) 21,732 5.5 Trade names 1,415 (1,415) — 5.0 Total $ 181,755 $ (159,356) $ 22,399 4.1

FINANCIAL INSTRUMENTS AND FAI_2

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis: December 31, 2022 Quoted Market Prices for Identical Assets in Active Markets Significant Other Observable Inputs Significant Unobservable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 189,000 $ — $ — $ 189,000 Treasury discount notes — 24,961 — 24,961 Total $ 189,000 $ 24,961 $ — $ 213,961 December 31, 2021 Quoted Market Prices for Identical Assets in Active Markets Significant Other Observable Inputs Significant Unobservable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 280,052 $ — $ — $ 280,052 Total $ 280,052 $ — $ — $ 280,052
Schedule of Carrying Value and Fair Value of Financial Instruments	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes: December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Long-term debt, net (a) $ (495,284) $ (368,750) $ (494,552) $ (486,875) ________________________ (a) At December 31, 2022 and December 31, 2021, the carrying value of long-term debt, net includes unamortized debt issuance costs of $4.7 million and $5.4 million, respectively .

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt consists of: December 31, 2022 December 31, 2021 (In thousands) 3.875% ANGI Group Senior Notes due August 15, 2028 (“ANGI Group Senior Notes”); interest payable each February 15 and August 15, which commenced February 15, 2021 $ 500,000 $ 500,000 Total long-term debt 500,000 500,000 Less: unamortized debt issuance costs 4,716 5,448 Total long-term debt, net $ 495,284 $ 494,552
Debt Instrument Redemption	Thereafter, these notes may be redeemed at the redemption prices set forth below, plus accrued and unpaid interest thereon, if any, to the applicable redemption date, if redeemed during the twelve-month period beginning on August 15 of the years indicated below: Year Percentage 2023 101.938 % 2024 100.969 % 2025 and thereafter 100.000 %

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income	The following tables presents the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive (loss) income into earnings: Years Ended December 31, 2022 2021 2020 Foreign Accumulated Other Comprehensive Income (Loss) Foreign Accumulated Other Comprehensive Income Foreign Accumulated Other Comprehensive (Loss) Income (In thousands) Balance at January 1 $ 3,309 $ 3,309 $ 4,637 $ 4,637 $ (1,379) $ (1,379) Other comprehensive (loss) income (4,481) (4,481) (1,328) (1,328) 6,016 6,016 Balance at December 31 $ (1,172) $ (1,172) $ 3,309 $ 3,309 $ 4,637 $ 4,637

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted (Loss) Earnings per Share	The following table sets forth the computation of basic and diluted loss per share attributable to Angi Inc. Class A and Class B Common Stock shareholders: Years Ended December 31, 2022 2021 2020 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator: Net loss $ (127,982) $ (127,982) $ (70,494) $ (70,494) $ (4,160) $ (4,160) Net earnings attributable to noncontrolling interests (468) (468) (884) (884) (2,123) (2,123) Net loss attributable to Angi Inc. Class A and Class B Common Stock shareholders $ (128,450) $ (128,450) $ (71,378) $ (71,378) $ (6,283) $ (6,283) Denominator: Weighted average basic Class A and Class B common stock shares outstanding 503,008 503,008 502,761 502,761 498,159 498,159 Dilutive securities (a) (b) — — — — — — Denominator for loss per share—weighted average shares 503,008 503,008 502,761 502,761 498,159 498,159 Loss per share attributable to Angi Inc. shareholders: Loss per share $ (0.26) $ (0.26) $ (0.14) $ (0.14) $ (0.01) $ (0.01) ________________________ (a) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options and subsidiary denominated equity and vesting of restricted stock units (“RSUs”). For the years ended December 31, 2022, 2021, and 2020, 23.6 million, 17.5 million, and 24.9 million of potentially dilutive securities, respectively, were excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute all earnings per share amounts. (b) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the years ended December 31, 2022, 2021, and 2020, 0.8 million, 2.2 million and 2.0 million underlying market-based awards and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance condition(s) had not been met.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Changes in Outstanding Stock Options and Stock Appreciation Rights	Stock options and stock appreciation rights outstanding at December 31, 2022 and changes during the year ended December 31, 2022 were as follows: December 31, 2022 Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (In Years) Aggregate Intrinsic Value (Shares and intrinsic value in thousands) Outstanding at January 1, 2022 1,609 $ 7.32 Granted — — Exercised (386) 2.49 Forfeited — — Expired (136) 5.56 Outstanding at December 31, 2022 1,087 $ 9.26 2.86 $ — Exercisable 1,087 $ 9.26 2.86 $ —
Schedule of Information for Stock Options and Stock Appreciation Rights Outstanding and Exercisable	The following table summarizes the information about stock options and stock appreciation rights outstanding and exercisable at December 31, 2022: Awards outstanding & exercisable Range of Exercise Prices Outstanding Weighted average Weighted (Shares in thousands) $0.01 to $10.00 593 2.8 $ 4.73 $10.01 to $20.00 479 3.0 14.48 $20.01 to $30.00 15 0.6 22.02 1,087 2.9 $ 9.26
Schedule of Outstanding Unvested Equity Units	Unvested RSUs, MSUs, and PSUs outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: RSUs MSUs PSUs Number of Shares Weighted Average Number of Shares (a) Weighted Average Number of Shares (a) Weighted Average (Shares in thousands) Unvested at January 1, 2022 13,296 $ 11.49 3,711 $ 14.27 1,174 $ 8.89 Granted 21,530 4.95 13 6.39 — — Vested (4,782) 10.28 — — (18) 13.17 Forfeited (8,355) 7.77 (3,315) 14.4 (648) 13.28 Unvested at December 31, 2022 21,689 $ 7.04 409 $ 12.97 507 $ 3.14 ___________________________ (a) Included in the table are MSUs and PSUs which vests in varying amounts depending upon certain market or performance conditions. The MSUs and PSUs in the table above includes these awards at their maximum potential payout.

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The following table presents revenue by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue: Domestic Ads and Leads $ 1,282,061 $ 1,227,074 $ 1,218,755 Services 381,256 289,948 162,539 Roofing 137,509 68,028 — Intersegment eliminations (a) (10,340) (1,907) — Total Domestic 1,790,486 1,583,143 1,381,294 International 101,038 102,295 86,631 Total $ 1,891,524 $ 1,685,438 $ 1,467,925 ________________________ (a) Intersegment eliminations related to Ads and Leads revenue earned from the sale of leads to Roofing.
Schedule of Segmented Revenue Disaggregated by Service	The following table presents the revenue of the Company’s segments disaggregated by type of service: Years Ended December 31, 2022 2021 2020 (In thousands) Domestic Ads and Leads: Consumer connection revenue $ 954,735 $ 898,422 $ 899,175 Advertising revenue 265,466 252,206 226,505 Membership subscription revenue 60,411 68,062 74,073 Other revenue 1,449 8,384 19,002 Total Ads and Leads revenue 1,282,061 1,227,074 1,218,755 Services revenue 381,256 289,948 162,539 Roofing revenue 137,509 68,028 — Intersegment eliminations (a) (10,340) (1,907) — Total Domestic revenue 1,790,486 1,583,143 1,381,294 International Consumer connection revenue 71,851 68,686 57,692 Service professional membership subscription revenue 28,192 32,367 27,225 Advertising and other revenue 995 1,242 1,714 Total International revenue 101,038 102,295 86,631 Total revenue $ 1,891,524 $ 1,685,438 $ 1,467,925 ________________________ (a) Intersegment eliminations related to Ads and Leads revenue earned from the sale of leads to Roofing.
Schedule of Revenue by Geographic Areas	Geographic information about revenue and long-lived assets is presented below. Years Ended December 31, 2022 2021 2020 (In thousands) Revenue United States $ 1,787,542 $ 1,581,051 $ 1,379,236 All other countries 103,982 104,387 88,689 Total $ 1,891,524 $ 1,685,438 $ 1,467,925
Schedule of Long-lived Assets by Geographic Areas	December 31, 2022 December 31, 2021 (In thousands) Long-lived assets (excluding goodwill, intangible assets, and ROU assets): United States $ 147,322 $ 111,136 All other countries 6,533 7,131 Total $ 153,855 $ 118,267
Schedule of Reconciliation of Adjusted EBITDA to Operating Income (Loss)	The following tables present operating income (loss) and Adjusted EBITDA by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Operating income (loss): Ads and Leads $ 85,593 $ 65,485 $ 133,365 Services (95,166) (63,984) (44,592) Roofing (50,685) (8,596) — Corporate (61,794) (56,196) (84,674) International (4,253) (13,222) (10,467) Total $ (126,305) $ (76,513) $ (6,368) Years Ended December 31, 2022 2021 2020 (In thousands) Adjusted EBITDA (b) : Ads and Leads $ 168,952 $ 136,260 $ 230,797 Services $ (52,126) $ (48,203) $ (29,253) Roofing $ (21,400) $ (7,511) $ — Corporate $ (49,866) $ (46,066) $ (23,870) International $ (481) $ (6,615) $ (4,870) (b) The Company’s primary financial measure and GAAP segment measure is Adjusted EBITDA, which is defined as operating income (loss) excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of amortization of intangible assets and impairments of goodwill and intangible assets, if applicable. The following tables reconcile operating income (loss) for the Company’s reportable segments and net loss attributable to Angi Inc. shareholders to Adjusted EBITDA: Year Ended December 31, 2022 Operating Income (Loss) Stock-Based Depreciation Amortization Goodwill Impairment Adjusted (In thousands) Ads and Leads $ 85,593 $ 19,972 $ 52,737 $ 10,650 $ — $ 168,952 Services (95,166) $ 18,012 $ 21,904 $ 3,124 $ — $ (52,126) Roofing (50,685) $ 1,866 $ 747 $ 667 $ 26,005 $ (21,400) Corporate (61,794) $ 11,928 $ — $ — $ — $ (49,866) International (4,253) $ 890 $ 2,882 $ — $ — $ (481) Operating loss (126,305) Interest expense (20,107) Other income, net 1,178 Loss before income taxes (145,234) Income tax benefit 17,252 Net loss (127,982) Net earnings attributable to noncontrolling interests (468) Net loss attributable to Angi Inc. shareholders $ (128,450) Year Ended December 31, 2021 Operating Income (Loss) Stock-Based Depreciation Amortization Adjusted (In thousands) Ads and Leads $ 65,485 $ 12,722 $ 46,025 $ 12,028 $ 136,260 Services (63,984) $ 4,672 $ 7,049 $ 4,060 $ (48,203) Roofing (8,596) $ 531 $ 221 $ 333 $ (7,511) Corporate (56,196) $ 10,121 $ — $ 9 $ (46,066) International (13,222) $ 656 $ 5,951 $ — $ (6,615) Operating loss (76,513) Interest expense (23,485) Other expense, net (2,509) Loss before income taxes (102,507) Income tax benefit 32,013 Net loss (70,494) Net earnings attributable to noncontrolling interests (884) Net loss attributable to Angi Inc. shareholders $ (71,378) Year Ended December 31, 2020 Operating Income (Loss) Stock-Based Depreciation Amortization Adjusted (In thousands) Ads and Leads $ 133,365 $ 14,241 $ 44,748 $ 38,443 $ 230,797 Services (44,592) $ 7,601 $ 3,638 $ 4,100 $ (29,253) Roofing — $ — $ — $ — $ — Corporate (84,674) $ 60,752 $ — $ 52 $ (23,870) International (10,467) $ 1,055 $ 4,235 $ 307 $ (4,870) Operating loss (6,368) Interest expense (14,178) Other income, net 1,218 Loss before income taxes (19,328) Income tax benefit 15,168 Net loss (4,160) Net earnings attributable to noncontrolling interests (2,123) Net loss attributable to Angi Inc. shareholders $ (6,283)
Schedule of Capital Expenditures by Segment	The following table presents capital expenditures by reportable segment: Years Ended December 31, 2022 2021 2020 (In thousands) Capital expenditures: Ads and Leads $ 76,786 $ 50,026 $ 37,849 Services 35,833 17,439 7,981 Roofing 873 306 — International 2,860 2,444 6,658 Total $ 116,352 $ 70,215 $ 52,488

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information of Leases	December 31, Leases Balance Sheet Classification 2022 2021 (In thousands) Assets: Right-of-use assets Other non-current assets $ 57,408 $ 69,858 Liabilities: Current lease liabilities Accrued expenses and other current liabilities 16,908 17,098 Long-term lease liabilities Other long-term liabilities 73,607 88,423 Total lease liabilities $ 90,515 $ 105,521
Schedule of Lease Cost and Other Information	December 31, Lease Cost Income Statement Classification 2022 2021 2020 (In thousands) Fixed lease cost Cost of revenue $ 437 $ 346 $ 321 Fixed lease cost Selling and marketing expense 2,669 7,305 9,913 Fixed lease cost General and administrative expense 12,908 16,829 7,545 Fixed lease cost Product development expense 492 1,232 1,848 Total fixed lease cost (a) 16,506 25,712 19,627 Variable lease cost Selling and marketing expense 200 1,087 2,314 Variable lease cost General and administrative expense 4,654 2,481 1,567 Variable lease cost Product development expense 23 567 867 Total variable lease cost 4,877 4,135 4,748 Net lease cost $ 21,383 $ 29,847 $ 24,375 ________________________________ (a) Includes (i) short-term lease expense of $0.4 million, $0.1 million, and $0.04 million, (ii) lease impairment charges of $2.3 million, $7.8 million, and $0.2 million, and (iii) sublease income of $4.7 million, $1.8 million, and $1.8 million for the years ended December 31, 2022, 2021, and 2020, respectively. December 31, 2022 2021 2020 (In thousands) Other information: Right-of-use assets obtained in exchange for lease liabilities $ 3,038 $ 3,143 $ 326 Cash paid for amounts included in the measurement of lease liabilities $ 23,117 $ 23,506 $ 20,939
Schedule of Maturities of Operating Lease Liabilities	Maturities of lease liabilities as of December 31, 2022 (b) : For Years Ending December 31: (In thousands) 2023 $ 21,790 2024 20,428 2025 19,738 2026 18,794 2027 13,439 Thereafter 11,900 Total 106,089 Less: Interest 15,574 Present value of lease liabilities $ 90,515 ________________________________ (b) Lease payments exclude $4.8 million of legally binding minimum lease payments for leases signed but not yet commenced.
Schedule of Weighted-Average Lease Term and Discount Rate of Leases	The following are the weighted average assumptions used for lease terms and discount rates as of December 31, 2022 and 2021: December 31, 2022 2021 Remaining lease term 5.2 years 6.0 years Discount rate 6.15 % 5.97 %

CONSOLIDATED FINANCIAL STATEM_2

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the accompanying balance sheet to the total amounts shown in the accompanying statement of cash flows: December 31, 2022 December 31, 2021 December 31, 2020 December 31, 2019 (In thousands) Cash and cash equivalents $ 321,155 $ 428,136 $ 812,705 $ 390,565 Restricted cash included in other current assets 107 156 407 504 Restricted cash included in other non-current assets 874 1,193 449 409 Total cash and cash equivalents, and restricted cash as shown on the consolidated statement of cash flows $ 322,136 $ 429,485 $ 813,561 $ 391,478
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the accompanying balance sheet to the total amounts shown in the accompanying statement of cash flows: December 31, 2022 December 31, 2021 December 31, 2020 December 31, 2019 (In thousands) Cash and cash equivalents $ 321,155 $ 428,136 $ 812,705 $ 390,565 Restricted cash included in other current assets 107 156 407 504 Restricted cash included in other non-current assets 874 1,193 449 409 Total cash and cash equivalents, and restricted cash as shown on the consolidated statement of cash flows $ 322,136 $ 429,485 $ 813,561 $ 391,478
Schedule of Other Current Assets	December 31, 2022 2021 (In thousands) Other current assets: Capitalized costs to obtain a contract with a customer $ 37,220 $ 37,971 Prepaid expenses 26,076 24,749 Other 5,871 7,828 Other current assets $ 69,167 $ 70,548
Schedule of Property and Equipment, Net	Depreciation is computed using the straight-line method over the estimated useful lives of the assets, or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Capitalized software and computer equipment 2 to 3 Years Furniture and other equipment 5 to 7 Years Leasehold improvements 5 to 25 Years December 31, 2022 2021 (In thousands) Capitalized software, leasehold improvements and equipment, net: Capitalized software and computer equipment $ 247,176 $ 153,953 Leasehold improvements 27,869 29,605 Furniture and other equipment 12,765 11,596 Projects in progress 12,653 31,348 Capitalized software, leasehold improvements and equipment 300,463 226,502 Accumulated depreciation and amortization (146,608) (108,235) Capitalized software, leasehold improvements and equipment, net $ 153,855 $ 118,267
Schedule of Accrued Expenses and Other Current Liabilities	December 31, 2022 2021 (In thousands) Accrued expenses and other current liabilities: Accrued employee compensation and benefits $ 53,134 $ 46,464 Accrued advertising expense 40,312 36,231 Current legal liabilities 13,585 3,831 Current lease liabilities 16,908 17,098 Other 76,076 82,123 Accrued expenses and other current liabilities $ 200,015 $ 185,747
Schedule of Other Expense, Net	Years Ended December 31, 2022 2021 2020 (In thousands) Interest income $ 4,537 $ 239 $ 1,725 Gain (loss) on the sale of a business (a) — 31 (454) Foreign exchange losses (3,364) (1,656) (57) Loss on extinguishment of debt (b) — (1,110) — Other 5 (13) 4 Other income (expense), net $ 1,178 $ (2,509) $ 1,218
Schedule of Cash Flow, Supplemental Disclosures	Years Ended December 31, 2022 2021 2020 (In thousands) Cash paid (received) during the year for: Interest expense—third-party $ 19,375 $ 21,450 $ 5,367 Income tax payments, including amounts paid to IAC for Angi Inc.'s share of IAC's consolidated tax liability $ 1,551 $ 4,647 $ 1,789 Income tax refunds, including amounts received from IAC for Angi Inc.’s share of IAC's consolidated tax liability $ (396) $ (587) $ (3,506)

ORGANIZATION - Narrative (Detai

ORGANIZATION - Narrative (Details) project in Millions	12 Months Ended
	Dec. 31, 2022 segment project category professional
Noncontrolling Interest [Line Items]
Number of service categories (more than) | category	500
Number of domestic service professionals (over) | professional	220,000
Number of projects | project	29
Number of operating segments | segment	4
Angi | IAC
Noncontrolling Interest [Line Items]
Economic interest (as a percent)	84.10%
Voting interest (as a percent)	98.10%

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) segment unit	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Disaggregation of Revenue [Line Items]
Number of reportable segments | segment	4
Amortization of contract assets	$ 77,400,000	$ 84,700,000
Deferred revenue recognized	53,400,000	54,500,000
Current deferred revenue	50,907,000	53,834,000
Non-current deferred revenue	$ 100,000	100,000
Cash equivalents maturity period at purchase (less than)	91 days
Marketable debt securities	$ 0	0
Long-lived assets (excluding goodwill and intangible assets)	$ 153,855,000	118,267,000
Number of reporting units | unit	4
Number of operating segments | segment	4
Goodwill impairment	$ 26,005,000	0	$ 0
Advertising expense	561,500,000	556,400,000	487,600,000
Ads and Leads
Disaggregation of Revenue [Line Items]
Goodwill impairment	0
Amount by which market capitalization exceeds carrying value	1,300,000,000
Services
Disaggregation of Revenue [Line Items]
Goodwill impairment	0
Amount by which market capitalization exceeds carrying value	40,000,000
Roofing
Disaggregation of Revenue [Line Items]
Goodwill impairment	26,005,000
International
Disaggregation of Revenue [Line Items]
Goodwill impairment	0
Amount by which market capitalization exceeds carrying value	$ 143,000,000
Redeemable Noncontrolling Interest
Disaggregation of Revenue [Line Items]
Adjustment of redeemable noncontrolling interests to fair value		$ 28,300,000	$ 1,600,000
Discount Rate | Ads and Leads
Disaggregation of Revenue [Line Items]
Goodwill measurement input (as a percent)	12%
Discount Rate | Services
Disaggregation of Revenue [Line Items]
Goodwill measurement input (as a percent)	15%
Discount Rate | Roofing
Disaggregation of Revenue [Line Items]
Goodwill measurement input (as a percent)	16%
Discount Rate | International
Disaggregation of Revenue [Line Items]
Goodwill measurement input (as a percent)	18.50%	15%
Discount Rate | Minimum
Disaggregation of Revenue [Line Items]
Indefinite-lived impairment measure input (as a percent)	12%	11.10%
Discount Rate | Maximum
Disaggregation of Revenue [Line Items]
Indefinite-lived impairment measure input (as a percent)	18.50%	15%
Royalty Rate | Minimum | Indefinite-lived Intangible Assets
Disaggregation of Revenue [Line Items]
Measurement input (as a percent)	0.020	0.020
Royalty Rate | Maximum | Indefinite-lived Intangible Assets
Disaggregation of Revenue [Line Items]
Measurement input (as a percent)	0.045	0.050
Capitalized internal use software
Disaggregation of Revenue [Line Items]
Long-lived assets (excluding goodwill and intangible assets)	$ 128,600,000	$ 86,400,000
All other countries
Disaggregation of Revenue [Line Items]
Cash equivalents	0	0
Long-lived assets (excluding goodwill and intangible assets)	$ 6,533,000	$ 7,131,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Contract Asset Balances (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Contract Assets
Other current assets	$ 37,220	$ 37,971
Other non-current assets	$ 1,904	$ 1,109

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Allowance for Credit Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at January 1	$ 33,652	$ 26,046
Current period provision for credit losses	108,151	88,076
Write-offs charged against the allowance for credit loss	(103,985)	(82,911)
Recoveries collected	5,342	2,441
Balance at September 30	$ 43,160	$ 33,652

SUMMARY OF SIGNIFICANT ACCOUN_7

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Capitalized software and computer equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	2 years
Capitalized software and computer equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	3 years
Furniture and other equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Furniture and other equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	7 years
Leasehold improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	5 years
Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life (in years)	25 years

INCOME TAXES - Income before In

INCOME TAXES - Income before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
U.S.	$ (138,233)	$ (88,777)	$ (10,913)
Foreign	(7,001)	(13,730)	(8,415)
Loss before income taxes	$ (145,234)	$ (102,507)	$ (19,328)

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current income tax provision (benefit):
Federal	$ 27	$ 36	$ (306)
State	2,640	3,008	1,408
Foreign	1,692	1,249	(992)
Current income tax provision	4,359	4,293	110
Deferred income tax (benefit) provision
Federal	(19,898)	(29,889)	(5,163)
State	(2,894)	(8,712)	(6,249)
Foreign	1,181	2,295	(3,866)
Deferred income tax benefit	(21,611)	(36,306)	(15,278)
Income tax benefit	$ (17,252)	$ (32,013)	$ (15,168)

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets:
Net operating loss (“NOL”) carryforwards	$ 187,449	$ 212,315
Long-term lease liabilities	22,338	26,182
Tax credit carryforwards	21,588	13,411
Capitalized software, leasehold improvements and equipment, net	8,393	0
Other	32,440	27,363
Total deferred tax assets	272,208	279,271
Less valuation allowance	(65,040)	(66,626)
Net deferred tax assets	207,168	212,645
Deferred tax liabilities:
Intangible assets, net	(41,068)	(46,591)
Right-of-use assets	(14,199)	(17,270)
Capitalized costs to obtain a contract with a customer	(9,264)	(9,263)
Capitalized software, leasehold improvements and equipment, net	0	(18,624)
Other	(83)	(87)
Total deferred tax liabilities	(64,614)	(91,835)
Net deferred tax assets	$ 142,554	$ 120,810

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Loss Carryforwards [Line Items]
Deferred tax asset payable to parent	$ 93,700,000
Income tax benefit related to net operating losses	700,000
Deferred tax assets	272,208,000	$ 279,271,000
Deferred tax assets, valuation allowance	65,040,000	66,626,000
Unrecognized tax (benefit), accruals for interest and penalties	0	0
Unrecognized tax benefits including tax interest accrued	6,200,000	6,300,000
Unrecognized tax benefits that if subsequently recognized would reduce income tax expense	5,800,000	$ 6,000,000
Federal Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	515,900,000
Operating loss carryforwards not subject to expiration	215,800,000
Operating loss carryforwards subject to expiration	300,100,000
Operating loss carryforwards not subject to limitation	322,500,000
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	452,200,000
Operating loss carryforwards not subject to expiration	32,200,000
Operating loss carryforwards subject to expiration	420,000,000
Operating loss carryforwards not subject to limitation	230,400,000
Foreign Tax Authority
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards not subject to expiration	296,300,000
Operating loss carryforwards subject to expiration	7,000,000
Operating loss carryforwards available to offset future income	303,300,000
Valuation allowance, decrease, amount	1,600,000
Federal and State Tax Credits
Operating Loss Carryforwards [Line Items]
Tax credit carryforwards	27,700,000
Tax credit carryforwards not subject to expiration	900,000
Tax credit carryforwards, subject to expiration	26,800,000
Deferred tax assets	$ 206,800,000

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income tax (benefit) at the federal statutory rate of 21%	$ (30,499)	$ (21,527)	$ (4,058)
State income taxes, net of effect of federal tax benefit	(1,450)	(1,379)	1,641
Unbenefited losses	7,942	4,481	2,899
Research credit	(7,123)	(2,431)	(2,494)
Non-deductible executive compensation	4,731	3,312	5,743
Foreign income taxed at a different statutory tax rate	4,519	0	0
Stock-based compensation	4,104	(13,643)	(8,657)
Change in judgement on beginning of the year valuation allowance	966	(4,165)	(3,544)
Net adjustment related to the reconciliation of income tax provision accruals to tax returns	(886)	335	(743)
Deferred tax adjustment for enacted changes in tax law and rates	178	768	(5,244)
Other, net	266	2,236	(711)
Income tax benefit	$ (17,252)	$ (32,013)	$ (15,168)

INCOME TAXES - Income Tax Conti

INCOME TAXES - Income Tax Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns
Balance at January 1	$ 6,298	$ 5,268	$ 4,025
Additions based on tax positions related to the current year	1,342	1,317	1,676
Additions for tax positions of prior years	1,006	264	423
Reductions for tax positions of prior years	0	(91)	0
Settlements	(2,465)	(460)	(856)
Balance at December 31	$ 6,181	$ 6,298	$ 5,268

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Summary (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 882,949	$ 916,039	$ 891,797
Intangible assets with indefinite lives	170,147	171,427
Intangible assets with definite lives, net of accumulated amortization	7,958	22,399
Total goodwill and intangible assets, net	$ 1,061,054	$ 1,109,865

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Goodwill by Reporting Unit (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jul. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Balance at beginning of period		$ 916,039,000	$ 891,797,000
Additions			26,822,000
Deductions		(816,000)	0
Reporting Unit Allocation Adjustment		0
Impairments		(26,005,000)	0	$ 0
Foreign Currency Translation		(6,269,000)	(2,580,000)
Balance at end of period		882,949,000	916,039,000	891,797,000
Total Home Roofing
Goodwill
Additions	$ 26,800,000
Ads and Leads
Goodwill
Balance at beginning of period		0
Deductions		0
Reporting Unit Allocation Adjustment		761,133,000
Impairments		0
Foreign Currency Translation		0
Balance at end of period		761,133,000	0
Services
Goodwill
Balance at beginning of period		0
Deductions		0
Reporting Unit Allocation Adjustment		51,197,000
Impairments		0
Foreign Currency Translation		0
Balance at end of period		51,197,000	0
Roofing
Goodwill
Balance at beginning of period		0
Deductions		0
Reporting Unit Allocation Adjustment		26,005,000
Impairments		(26,005,000)
Foreign Currency Translation		0
Balance at end of period		0	0
International
Goodwill
Balance at beginning of period		0
Deductions		0
Reporting Unit Allocation Adjustment		64,799,000
Impairments		0
Foreign Currency Translation		5,820,000
Balance at end of period		70,619,000	0
North America
Goodwill
Balance at beginning of period		843,193,000	816,307,000
Additions			26,822,000
Deductions		(816,000)	0
Reporting Unit Allocation Adjustment		(841,800,000)
Impairments		0
Foreign Currency Translation		(577,000)	64,000
Balance at end of period		0	843,193,000	816,307,000
Europe
Goodwill
Balance at beginning of period		72,846,000	75,490,000
Additions			0
Deductions		0	0
Reporting Unit Allocation Adjustment		(61,334,000)
Impairments		0
Foreign Currency Translation		(11,512,000)	(2,644,000)
Balance at end of period		$ 0	$ 72,846,000	$ 75,490,000

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets with Definite Lives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets with definite lives
Gross Carrying Amount	$ 180,299	$ 181,755
Accumulated Amortization	(172,341)	(159,356)
Total	$ 7,958	$ 22,399
Weighted-Average Useful Life (Years)	4 years 1 month 6 days	4 years 1 month 6 days
Service professional relationships
Intangible assets with definite lives
Gross Carrying Amount	$ 96,858	$ 97,989
Accumulated Amortization	(96,858)	(97,322)
Total	$ 0	$ 667
Weighted-Average Useful Life (Years)	3 years	3 years
Technology
Intangible assets with definite lives
Gross Carrying Amount	$ 82,114	$ 82,351
Accumulated Amortization	(74,156)	(60,619)
Total	$ 7,958	$ 21,732
Weighted-Average Useful Life (Years)	5 years 6 months	5 years 6 months
Trade names
Intangible assets with definite lives
Gross Carrying Amount	$ 1,327	$ 1,415
Accumulated Amortization	(1,327)	(1,415)
Total	$ 0	$ 0
Weighted-Average Useful Life (Years)	5 years	5 years

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets with definite lives for 2023	$ 8

FINANCIAL INSTRUMENTS AND FAI_3

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Debt Securities, Available-for-sale [Line Items]
Marketable debt securities	$ 0	$ 0
Proceeds from maturities of marketable debt securities	0	50,000,000	$ 50,000,000
Gross realized gains (losses) from the maturities of available-for-sale marketable debt securities		0
Impairment of long-lived assets	$ 2,800,000	$ 12,700,000
Impairment, Long-Lived Asset, Held-for-Use, Statement of Income or Comprehensive Income [Extensible Enumeration]	General and administrative expense	General and administrative expense
Services
Debt Securities, Available-for-sale [Line Items]
Impairment charges on capitalized software	$ 10,900,000
Ads and Leads
Debt Securities, Available-for-sale [Line Items]
Impairment charges on capitalized software	$ 4,600,000

FINANCIAL INSTRUMENTS AND FAI_4

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Total	$ 213,961	$ 280,052
Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Total	189,000	280,052
Significant Other Observable Inputs (Level 2)
Assets:
Total	24,961	0
Significant Unobservable Inputs (Level 3)
Assets:
Total	0	0
Money market funds
Assets:
Cash equivalents	189,000	280,052
Money market funds | Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Cash equivalents	189,000	280,052
Money market funds | Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	0	0
Money market funds | Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	0	$ 0
Treasury discount notes
Assets:
Cash equivalents	24,961
Treasury discount notes | Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Cash equivalents	0
Treasury discount notes | Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	24,961
Treasury discount notes | Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	$ 0

FINANCIAL INSTRUMENTS AND FAI_5

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Carrying Value
Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	$ (495,284)	$ (494,552)
Unamortized debt issuance costs	4,700	5,400
Fair Value
Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	$ (368,750)	$ (486,875)

LONG-TERM DEBT - Summary (Detai

LONG-TERM DEBT - Summary (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument
Total long-term debt	$ 500,000	$ 500,000
Less: unamortized debt issuance costs	4,716	5,448
Total long-term debt, net	495,284	494,552
3.875% Senior Notes | Senior Notes
Debt Instrument
Total long-term debt	$ 500,000	$ 500,000
Interest rate, stated percentage	3.875%

LONG-TERM DEBT - Debt Redemptio

LONG-TERM DEBT - Debt Redemption (Details) - 3.875% Senior Notes - Senior Notes	12 Months Ended
	Dec. 31, 2022
2023
Debt Instrument, Redemption [Line Items]
Redemption price (as a percent)	101.938%
2024
Debt Instrument, Redemption [Line Items]
Redemption price (as a percent)	100.969%
2025 and thereafter
Debt Instrument, Redemption [Line Items]
Redemption price (as a percent)	100%

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)	Dec. 31, 2020 USD ($)
3.875% Senior Notes | Senior Notes
Debt Instrument
Leverage ratio, maximum	3.75
ANGI Group Credit Facility | Revolving Credit Facility
Debt Instrument
Maximum borrowing capacity of credit facility	$ 250
ANGI Group Term Loan due November 5, 2023 (“ANGI Group Term Loan”) | Loans Payable
Debt Instrument
Prepaid debt principal payments		$ 220
Interest rate		2.16%

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) vote shares	Dec. 31, 2021 USD ($) shares	Mar. 09, 2020 shares	Feb. 06, 2019 shares
Class of Stock [Line Items]
Stock authorized for repurchase (shares)			20,000,000	15,000,000
Stock repurchased during period (shares)	1,000,000	3,200,000
Shares repurchased during period, value | $	$ 8.1	$ 35.4
Remaining stock authorized for repurchase (shares)	15,000,000	16,100,000
Angi | IAC
Class of Stock [Line Items]
Economic interest (as a percent)	84.10%
Voting interest (as a percent)	98.10%
Class A Common Stock
Class of Stock [Line Items]
Votes per each share of stock | vote	1
Common stock outstanding (in shares)	82,599,000	80,578,000
Common stock reserved (shares)	45,300,000
Class A Common Stock | Angi | IAC
Class of Stock [Line Items]
Common stock outstanding (in shares)	2,600,000
Class B Common Stock
Class of Stock [Line Items]
Votes per each share of stock | vote	10
Common stock outstanding (in shares)	422,019,000	422,019,000
Class B Common Stock | Angi | IAC
Class of Stock [Line Items]
Common stock outstanding (in shares)	422,000,000
Minimum proportion of non-voting capital stock that parent is enabled to maintain upon issuance of new stock (as a percent)	80.10%
Class C Common Stock
Class of Stock [Line Items]
Common stock outstanding (in shares)	0	0
Class C Common Stock | Delaware
Class of Stock [Line Items]
Fractional votes for each share of common stock | vote	0.01

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE (LOSS) INCOME (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	$ 1,134,619,000
Balance at end of period	1,048,384,000	$ 1,134,619,000
Income tax benefit	0	0	$ 0
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	3,309,000	4,637,000	(1,379,000)
Other comprehensive (loss) income	(4,481,000)	(1,328,000)	6,016,000
Balance at end of period	(1,172,000)	3,309,000	4,637,000
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	3,309,000	4,637,000	(1,379,000)
Other comprehensive (loss) income	(4,481,000)	(1,328,000)	6,016,000
Balance at end of period	$ (1,172,000)	$ 3,309,000	$ 4,637,000

LOSS PER SHARE - Summary (Detai

LOSS PER SHARE - Summary (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Net loss	$ (127,982)	$ (70,494)	$ (4,160)
Net earnings attributable to noncontrolling interests	(468)	(884)	(2,123)
Net loss attributable to Angi Inc. shareholders	$ (128,450)	$ (71,378)	$ (6,283)
Weighted average basic Class A and Class B common stock shares outstanding, basic (shares)	503,008	502,761	498,159
Dilutive securities (shares)	0	0	0
Denominator for (loss) earnings per share - weighted average shares, diluted (shares)	503,008	502,761	498,159
Loss per share attributable to Angi Inc. shareholders:
(Loss) earnings per share, basic (USD per share)	$ (0.26)	$ (0.14)	$ (0.01)
(Loss) earnings per share, diluted (USD per share)	$ (0.26)	$ (0.14)	$ (0.01)
Stock Options and Subsidiary Denominated Equity and Vesting of Restricted Common Stock, Restricted Stock Units (RSU's)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from calculation of diluted earnings per share (shares)	23,600	17,500	24,900
Market-based Awards and PSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from calculation of diluted earnings per share (shares)	800	2,200	2,000

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($) installment plan $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award
Number of active stock-based compensation plans | plan	1
Shares available for grant (in shares) | shares	22,400,000
Stated term (in years)	10 years
Unrecognized compensation cost, net of estimated forfeitures	$ 68,900,000
Weighted average period over which cost is expected to be recognized (in years)	2 years 6 months
Tax benefit recognized related to stock-based compensation	$ 3,600,000	$ 16,900,000	$ 24,300,000
Tax benefit realized from exercises	(300,000)	10,800,000	11,400,000
Intrinsic value of exercises	1,300,000	103,800,000	120,900,000
Incremental compensation cost from modification recognized in year of modification	0	900,000	21,100,000
Proceeds from the exercise of stock options	0	0	0
Cash remitted in stock issuance assuming conversion	$ 4,104,000	(13,643,000)	(8,657,000)
Assumed withholding rate (as a percent)	50%
Stock-Based Compensation Expense	$ 52,668,000	$ 28,702,000	$ 83,649,000
Stock Options and Stock Appreciation Rights
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	4 years
Stock options and stock appreciation rights granted in period (shares) | shares	0	0	0
Stock Appreciation Rights (SARs)
Share-based Compensation Arrangement by Share-based Payment Award
Stock issued assuming conversion (shares) | shares	0
Cash remitted in stock issuance assuming conversion	$ 0
RSUs & Subsidiary Denominated Equity Instruments
Share-based Compensation Arrangement by Share-based Payment Award
Stock issued assuming conversion (shares) | shares	11,100,000
Cash remitted in stock issuance assuming conversion	$ 26,200,000
RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	3 years
Number of installments | installment	1
Weighted average grant date fair value (USD per share) | $ / shares	$ 4.95	$ 12.73	$ 7.37
Equity units granted (shares) | shares	21,530,000,000
Fair value of RSU's that vested during the period	$ 20,800,000	$ 35,200,000	$ 23,400,000
Equity units vested (shares) | shares	4,782,000,000
RSUs | Share-Based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rate (as a percent)	57%
RSUs | Share-Based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rate (as a percent)	29%
RSUs | Share-Based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award
Vesting rate (as a percent)	14%
Subsidiary Denominated Equity Instruments
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	4 years
MSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	2 years
Number of installments | installment	5
Stock-Based Compensation Expense	$ 10,400,000
Weighted average grant date fair value (USD per share) | $ / shares	$ 6.39	$ 14.39
Equity units granted (shares) | shares	13,000,000	0
Fair value of RSU's that vested during the period	$ 0	$ 2,100,000	$ 5,200,000
Equity units vested (shares) | shares	0
PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value (USD per share) | $ / shares	$ 0	$ 13.51	$ 6.92
Equity units granted (shares) | shares	0
Fair value of RSU's that vested during the period	$ 100,000	$ 3,600,000
Equity units vested (shares) | shares	18,000,000		0
Minimum | RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	3 years
Minimum | PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	2 years
Maximum | RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	4 years
Maximum | PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period (in years)	5 years

STOCK-BASED COMPENSATION - SARs

STOCK-BASED COMPENSATION - SARs and Options (Details) - Stock Options and Stock Appreciation Rights - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Shares
Outstanding, beginning balance (shares)	1,609,000,000
Granted (shares)	0	0	0
Exercised (shares)	(386,000,000)
Forfeited (shares)	0
Expired (shares)	(136,000,000)
Outstanding, ending balance (shares)	1,087,000,000	1,609,000,000
Weighted Average Exercise Price
Outstanding, weighted average exercise price beginning balance (USD per share)	$ 7.32
Granted (USD per share)	0
Exercised (USD per share)	2.49
Forfeited (USD per share)	0
Expired (USD per share)	5.56
Outstanding, weighted average exercise price ending balance (USD per share)	$ 9.26	$ 7.32
Outstanding, Weighted average remaining contractual life (in years)	2 years 10 months 9 days
Outstanding, Aggregate intrinsic value (in USD)	$ 0
Exercisable, number exercisable at end of period (in shares)	1,087,000,000
Exercisable, weighted average exercise price at end of period (USD per share)	$ 9.26
Exercisable, weighted average remaining contractual life (in years)	2 years 10 months 9 days
Exercisable, aggregate intrinsic value at end of period (in USD)	$ 0

STOCK-BASED COMPENSATION - Info

STOCK-BASED COMPENSATION - Information for Stock Options and Stock Appreciation Rights Outstanding and Exercisable (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
$0.01 to $10.00
Awards outstanding & exercisable
Exercise price range, lower limit (USD per share)	$ 0.01
Exercise price range, upper limit (USD per share)	10
$10.01 to $20.00
Awards outstanding & exercisable
Exercise price range, lower limit (USD per share)	10.01
Exercise price range, upper limit (USD per share)	20
$20.01 to $30.00
Awards outstanding & exercisable
Exercise price range, lower limit (USD per share)	20.01
Exercise price range, upper limit (USD per share)	$ 30
Stock Options and Stock Appreciation Rights
Awards outstanding & exercisable
Outstanding, number (shares) | shares	1,087,000
Weighted average remaining contractual life in years	2 years 10 months 24 days
Weighted-average exercise price (USD per share)	$ 9.26
Stock Options and Stock Appreciation Rights | $0.01 to $10.00
Awards outstanding & exercisable
Outstanding, number (shares) | shares	593,000
Weighted average remaining contractual life in years	2 years 9 months 18 days
Weighted-average exercise price (USD per share)	$ 4.73
Stock Options and Stock Appreciation Rights | $10.01 to $20.00
Awards outstanding & exercisable
Outstanding, number (shares) | shares	479,000
Weighted average remaining contractual life in years	3 years
Weighted-average exercise price (USD per share)	$ 14.48
Stock Options and Stock Appreciation Rights | $20.01 to $30.00
Awards outstanding & exercisable
Outstanding, number (shares) | shares	15,000
Weighted average remaining contractual life in years	7 months 6 days
Weighted-average exercise price (USD per share)	$ 22.02

STOCK-BASED COMPENSATION - Outs

STOCK-BASED COMPENSATION - Outstanding Unvested RSUs, MSUs, and PSUs (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
RSUs
Number of Shares
Balance at beginning of the period (shares)	13,296,000,000
Granted (shares)	21,530,000,000
Vested (shares)	(4,782,000,000)
Forfeited (shares)	(8,355,000,000)
Balance at end of the period (shares)	21,689,000,000	13,296,000,000
Weighted Average Grant Date Fair Value
Balance at beginning of the period (USD per share)	$ 11.49
Granted (USD per share)	4.95	$ 12.73	$ 7.37
Vested (USD per share)	10.28
Forfeited (USD per share)	7.77
Balance at end of the period (USD per share)	$ 7.04	$ 11.49
MSUs
Number of Shares
Balance at beginning of the period (shares)	3,711,000,000
Granted (shares)	13,000,000	0
Vested (shares)	0
Forfeited (shares)	(3,315,000,000)
Balance at end of the period (shares)	409,000,000	3,711,000,000
Weighted Average Grant Date Fair Value
Balance at beginning of the period (USD per share)	$ 14.27
Granted (USD per share)	6.39	$ 14.39
Vested (USD per share)	0
Forfeited (USD per share)	14.4
Balance at end of the period (USD per share)	$ 12.97	$ 14.27
PSUs
Number of Shares
Balance at beginning of the period (shares)	1,174,000,000
Granted (shares)	0
Vested (shares)	(18,000,000)		0
Forfeited (shares)	(648,000,000)
Balance at end of the period (shares)	507,000,000	1,174,000,000
Weighted Average Grant Date Fair Value
Balance at beginning of the period (USD per share)	$ 8.89
Granted (USD per share)	0	$ 13.51	$ 6.92
Vested (USD per share)	13.17
Forfeited (USD per share)	13.28
Balance at end of the period (USD per share)	$ 3.14	$ 8.89

SEGMENT INFORMATION - Revenue b

SEGMENT INFORMATION - Revenue by Reportable Segment (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting [Abstract]
Number of reportable segments | segment	4
Segment Reporting Information [Line Items]
Revenue	$ 1,891,524	$ 1,685,438	$ 1,467,925
Operating Income (Loss)	(126,305)	(76,513)	(6,368)
Ads and Leads
Segment Reporting Information [Line Items]
Operating Income (Loss)	85,593	65,485	133,365
Services
Segment Reporting Information [Line Items]
Operating Income (Loss)	(95,166)	(63,984)	(44,592)
Roofing
Segment Reporting Information [Line Items]
Operating Income (Loss)	(50,685)	(8,596)	0
International
Segment Reporting Information [Line Items]
Operating Income (Loss)	(4,253)	(13,222)	(10,467)
Domestic
Segment Reporting Information [Line Items]
Revenue	1,790,486	1,583,143	1,381,294
Domestic | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	1,282,061	1,227,074	1,218,755
Domestic | Operating Segments | Services
Segment Reporting Information [Line Items]
Revenue	381,256	289,948	162,539
Domestic | Operating Segments | Roofing
Segment Reporting Information [Line Items]
Revenue	137,509	68,028	0
Domestic | Intersegment eliminations(a)
Segment Reporting Information [Line Items]
Revenue	(10,340)	(1,907)	0
International
Segment Reporting Information [Line Items]
Revenue	$ 101,038	$ 102,295	$ 86,631

SEGMENT INFORMATION - Revenue D

SEGMENT INFORMATION - Revenue Disaggregated by Service (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 1,891,524	$ 1,685,438	$ 1,467,925
Domestic
Segment Reporting Information [Line Items]
Revenue	1,790,486	1,583,143	1,381,294
Domestic | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	1,282,061	1,227,074	1,218,755
Domestic | Operating Segments | Services
Segment Reporting Information [Line Items]
Revenue	381,256	289,948	162,539
Domestic | Operating Segments | Roofing
Segment Reporting Information [Line Items]
Revenue	137,509	68,028	0
Domestic | Intersegment eliminations(a)
Segment Reporting Information [Line Items]
Revenue	(10,340)	(1,907)	0
Domestic | Ads and Leads | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	1,282,061	1,227,074	1,218,755
Domestic | Consumer connection revenue | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	954,735	898,422	899,175
Domestic | Advertising revenue | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	265,466	252,206	226,505
Domestic | Membership subscription revenue | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	60,411	68,062	74,073
Domestic | Other revenue | Operating Segments | Ads and Leads
Segment Reporting Information [Line Items]
Revenue	1,449	8,384	19,002
Domestic | Services revenue | Operating Segments | Services
Segment Reporting Information [Line Items]
Revenue	381,256	289,948	162,539
Domestic | Roofing revenue | Operating Segments | Roofing
Segment Reporting Information [Line Items]
Revenue	137,509	68,028	0
International
Segment Reporting Information [Line Items]
Revenue	101,038	102,295	86,631
International | Consumer connection revenue
Segment Reporting Information [Line Items]
Revenue	71,851	68,686	57,692
International | Service professional membership subscription revenue
Segment Reporting Information [Line Items]
Revenue	28,192	32,367	27,225
International | Advertising and other revenue
Segment Reporting Information [Line Items]
Revenue	$ 995	$ 1,242	$ 1,714

SEGMENT INFORMATION - Revenue a

SEGMENT INFORMATION - Revenue and Long-Lived Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue and Long-lived Assets by Geography
Revenue	$ 1,891,524	$ 1,685,438	$ 1,467,925
Long-lived assets (excluding goodwill and intangible assets)	153,855	118,267
United States
Revenue and Long-lived Assets by Geography
Revenue	1,787,542	1,581,051	$ 1,379,236
Long-lived assets (excluding goodwill and intangible assets)	$ 147,322	$ 111,136
United States | Revenue Benchmark | Geographic Concentration Risk
Revenue and Long-lived Assets by Geography
Revenue concentration risk percentage (greater than)	10%	10%	10%
All other countries
Revenue and Long-lived Assets by Geography
Revenue	$ 103,982	$ 104,387	$ 88,689
Long-lived assets (excluding goodwill and intangible assets)	$ 6,533	$ 7,131

SEGMENT INFORMATION - Operating

SEGMENT INFORMATION - Operating Income (loss) and Adjusted EBITDA by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Operating Income (Loss)	$ (126,305)	$ (76,513)	$ (6,368)
Ads and Leads
Segment Reporting Information [Line Items]
Operating Income (Loss)	85,593	65,485	133,365
Adjusted EBITDA	168,952	136,260	230,797
Services
Segment Reporting Information [Line Items]
Operating Income (Loss)	(95,166)	(63,984)	(44,592)
Adjusted EBITDA	(52,126)	(48,203)	(29,253)
Roofing
Segment Reporting Information [Line Items]
Operating Income (Loss)	(50,685)	(8,596)	0
Adjusted EBITDA	(21,400)	(7,511)	0
Corporate
Segment Reporting Information [Line Items]
Operating Income (Loss)	(61,794)	(56,196)	(84,674)
Adjusted EBITDA	(49,866)	(46,066)	(23,870)
International
Segment Reporting Information [Line Items]
Operating Income (Loss)	(4,253)	(13,222)	(10,467)
Adjusted EBITDA	$ (481)	$ (6,615)	$ (4,870)

SEGMENT INFORMATION - Reconcili

SEGMENT INFORMATION - Reconciliation of Adjusted EBITDA to Operating Income (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	$ (126,305,000)	$ (76,513,000)	$ (6,368,000)
Stock-Based Compensation Expense	52,668,000	28,702,000	83,649,000
Goodwill impairment	26,005,000	0	0
Amortization of Intangibles	14,441,000	16,430,000	42,902,000
Interest expense	(20,107,000)	(23,485,000)	(14,178,000)
Other income (expense), net	1,178,000	(2,509,000)	1,218,000
Loss before income taxes	(145,234,000)	(102,507,000)	(19,328,000)
Income tax benefit	17,252,000	32,013,000	15,168,000
Net loss	(127,982,000)	(70,494,000)	(4,160,000)
Net earnings attributable to noncontrolling interests	(468,000)	(884,000)	(2,123,000)
Net loss attributable to Angi Inc. shareholders	(128,450,000)	(71,378,000)	(6,283,000)
Ads and Leads
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	85,593,000	65,485,000	133,365,000
Stock-Based Compensation Expense	19,972,000	12,722,000	14,241,000
Depreciation	52,737,000	46,025,000	44,748,000
Goodwill impairment	0
Amortization of Intangibles	10,650,000	12,028,000	38,443,000
Adjusted EBITDA	168,952,000	136,260,000	230,797,000
Services
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(95,166,000)	(63,984,000)	(44,592,000)
Stock-Based Compensation Expense	18,012,000	4,672,000	7,601,000
Depreciation	21,904,000	7,049,000	3,638,000
Goodwill impairment	0
Amortization of Intangibles	3,124,000	4,060,000	4,100,000
Adjusted EBITDA	(52,126,000)	(48,203,000)	(29,253,000)
Roofing
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(50,685,000)	(8,596,000)	0
Stock-Based Compensation Expense	1,866,000	531,000	0
Depreciation	747,000	221,000	0
Goodwill impairment	26,005,000
Amortization of Intangibles	667,000	333,000	0
Adjusted EBITDA	(21,400,000)	(7,511,000)	0
Corporate
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(61,794,000)	(56,196,000)	(84,674,000)
Stock-Based Compensation Expense	11,928,000	10,121,000	60,752,000
Depreciation	0	0	0
Goodwill impairment	0
Amortization of Intangibles	0	9,000	52,000
Adjusted EBITDA	(49,866,000)	(46,066,000)	(23,870,000)
International
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(4,253,000)	(13,222,000)	(10,467,000)
Stock-Based Compensation Expense	890,000	656,000	1,055,000
Depreciation	2,882,000	5,951,000	4,235,000
Goodwill impairment	0
Amortization of Intangibles	0	0	307,000
Adjusted EBITDA	$ (481,000)	$ (6,615,000)	$ (4,870,000)

SEGMENT INFORMATION - Capital E

SEGMENT INFORMATION - Capital Expenditures by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Capital expenditures	$ 116,352	$ 70,215	$ 52,488
Ads and Leads
Segment Reporting Information [Line Items]
Capital expenditures	76,786	50,026	37,849
Services
Segment Reporting Information [Line Items]
Capital expenditures	35,833	17,439	7,981
Roofing
Segment Reporting Information [Line Items]
Capital expenditures	873	306	0
International
Segment Reporting Information [Line Items]
Capital expenditures	$ 2,860	$ 2,444	$ 6,658

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Assets:
Right-of-use assets	$ 57,408	$ 69,858
Liabilities:
Current lease liabilities	16,908	17,098
Long-term lease liabilities	73,607	88,423
Total lease liabilities	$ 90,515	$ 105,521
Operating lease, right-of-use asset, balance sheet location [Extensible List]	Other non-current assets, net	Other non-current assets, net
Operating lease, liability, current, balance sheet location [Extensible List]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Operating lease, liability, noncurrent, balance sheet location [Extensible List]	Other long-term liabilities	Other long-term liabilities

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Lessee, Lease, Description [Line Items]
Fixed lease cost	$ 16,506	$ 25,712	$ 19,627
Variable lease cost	4,877	4,135	4,748
Net lease cost	21,383	29,847	24,375
Short-term lease cost	400	100	40
Lease impairment charges	2,300	7,800	200
Sublease Income	4,700	1,800	1,800
Cost of revenue
Lessee, Lease, Description [Line Items]
Fixed lease cost	437	346	321
Selling and marketing expense
Lessee, Lease, Description [Line Items]
Fixed lease cost	2,669	7,305	9,913
Variable lease cost	200	1,087	2,314
General and administrative expense
Lessee, Lease, Description [Line Items]
Fixed lease cost	12,908	16,829	7,545
Variable lease cost	4,654	2,481	1,567
Product development expense
Lessee, Lease, Description [Line Items]
Fixed lease cost	492	1,232	1,848
Variable lease cost	$ 23	$ 567	$ 867

LEASES - Operating Lease Liabil

LEASES - Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 21,790
2024	20,428
2025	19,738
2026	18,794
2027	13,439
Thereafter	11,900
Total	106,089
Less: Interest	15,574
Present value of lease liabilities	90,515	$ 105,521
Leases not yet commenced	$ 4,800

LEASES - Weighted-Average Remai

LEASES - Weighted-Average Remaining Term and Discount Rate (Details)	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Remaining lease term (in years)	5 years 2 months 12 days	6 years
Discount rate (percent)	6.15%	5.97%

LEASES - Other Information (Det

LEASES - Other Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Right-of-use assets obtained in exchange for lease liabilities	$ 3,038	$ 3,143	$ 326
Cash paid for amounts included in the measurement of lease liabilities	$ 23,117	$ 23,506	$ 20,939

CONTINGENCIES - Narrative (Deta

CONTINGENCIES - Narrative (Details) $ in Millions	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Loss contingency reserve	$ 13.5

RELATED PARTY TRANSACTIONS WI_2

RELATED PARTY TRANSACTIONS WITH IAC - Narrative (Details) - USD ($) shares in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Services Agreement
Related Party Transaction [Line Items]
Automatic renewal periods for related party agreement		1 year
Employee Matters Agreement
Related Party Transaction [Line Items]
Voting interest (as a percent)	80%	80%
Chief Executive Officer
Related Party Transaction [Line Items]
Expenses from related party transactions	$ 2,100,000
IAC | Services Agreement
Related Party Transaction [Line Items]
Charges for services rendered pursuant to the services agreement		$ 3,800,000	$ 3,900,000	$ 4,800,000
Amounts due from related party	800,000	800,000	800,000
Amounts due to related party	800,000	800,000	800,000
IAC | Sublease Agreement
Related Party Transaction [Line Items]
Expenses from related party transactions		1,300,000	600,000
Amounts due from related party	0	0	0	100,000
Amounts due to related party	0	0	0
Payments received from related party		$ 1,700,000	$ 1,600,000	$ 1,800,000
IAC | Employee Matters Agreement | Class B Common Stock
Related Party Transaction [Line Items]
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement (shares)		0	0.2	0.3
IAC | Employee Matters Agreement | Class A Common Stock
Related Party Transaction [Line Items]
Issuance of common stock to IAC Inc. pursuant to the employee matters agreement (shares)			2.6	0
IAC | Tax Sharing Agreement
Related Party Transaction [Line Items]
Expenses from related party transactions			$ 1,500,000
Amounts due to related party	$ 1,400,000	$ 1,400,000	$ 300,000
Payments received from related party		$ 0

BENEFIT PLANS - Narrative (Deta

BENEFIT PLANS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan Disclosure
Employee contribution limit per calendar year (as a percent of pre-tax earnings)	50%
Employer contribution limit per calendar year (as a percent of compensation)	3%
United States
Defined Contribution Plan Disclosure
Defined contribution plan contributions	$ 9.8	$ 8.4	$ 7.7
Foreign Plan
Defined Contribution Plan Disclosure
Defined contribution plan contributions	$ 0.8	$ 0.7	$ 0.6

CONSOLIDATED FINANCIAL STATEM_3

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 321,155	$ 428,136	$ 812,705	$ 390,565
Restricted cash included in other current assets	107	156	407	504
Restricted cash included in other non-current assets	874	1,193	449	409
Total cash and cash equivalents, and restricted cash as shown on the consolidated statement of cash flows	$ 322,136	$ 429,485	$ 813,561	$ 391,478

CONSOLIDATED FINANCIAL STATEM_4

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other current assets:
Capitalized costs to obtain a contract with a customer	$ 37,220	$ 37,971
Prepaid expenses	26,076	24,749
Other	5,871	7,828
Other current assets	$ 69,167	$ 70,548

CONSOLIDATED FINANCIAL STATEM_5

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Capitalized software, leasehold improvements and equipment	$ 300,463	$ 226,502
Accumulated depreciation and amortization	(146,608)	(108,235)
Capitalized software, leasehold improvements and equipment, net	153,855	118,267
Capitalized software and computer equipment
Property, Plant and Equipment [Line Items]
Capitalized software, leasehold improvements and equipment	247,176	153,953
Leasehold improvements
Property, Plant and Equipment [Line Items]
Capitalized software, leasehold improvements and equipment	27,869	29,605
Furniture and other equipment
Property, Plant and Equipment [Line Items]
Capitalized software, leasehold improvements and equipment	12,765	11,596
Projects in progress
Property, Plant and Equipment [Line Items]
Capitalized software, leasehold improvements and equipment	$ 12,653	$ 31,348

CONSOLIDATED FINANCIAL STATEM_6

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accrued expenses and other current liabilities:
Accrued employee compensation and benefits	$ 53,134	$ 46,464
Accrued advertising expense	40,312	36,231
Current legal liabilities	13,585	3,831
Current lease liabilities	16,908	17,098
Other	76,076	82,123
Accrued expenses and other current liabilities	$ 200,015	$ 185,747

CONSOLIDATED FINANCIAL STATEM_7

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Other Income (Expense), Net (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest income		$ 4,537	$ 239	$ 1,725
Gain (loss) on the sale of a business		0	31	(454)
Foreign exchange losses		(3,364)	(1,656)	(57)
Loss on extinguishment of debt		0	(1,110)	0
Other		5	(13)	4
Other income (expense), net		$ 1,178	$ (2,509)	1,218
Mark-to-market loss on an indemnification claim related to Handy acquisition				$ (200)
Charge related to final earn-out settlement related to sale of Felix	$ (300)

CONSOLIDATED FINANCIAL STATEM_8

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash paid (received) during the year for:
Interest expense—third-party	$ 19,375	$ 21,450	$ 5,367
Income tax payments, including amounts paid to IAC for Angi Inc.'s share of IAC's consolidated tax liability	1,551	4,647	1,789
Income tax refunds, including amounts received from IAC for Angi Inc.’s share of IAC's consolidated tax liability	$ (396)	$ (587)	$ (3,506)

SCHEDULE II - VALUATION AND Q_2

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for credit losses
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	$ 33,652	$ 26,046	$ 19,066
Charges to Earnings		88,076	78,229
Charges to Other Accounts	110	92	(152)
Deductions	(98,753)	(80,562)	(71,097)
Balance at End of Period	43,160	33,652	26,046
Deferred tax valuation allowance
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	66,626	77,076	71,472
Charges to Earnings	1,958	(5,925)	(235)
Charges to Other Accounts	(3,544)	(4,525)	5,839
Deductions		0	0
Balance at End of Period	65,040	66,626	77,076
Other reserves
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	777	0
Balance at End of Period	$ 692	$ 777	$ 0