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REVENUE (Tables)

6 Months Ended

Jun. 30, 2021

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

Information regarding source of revenues:

			Three Months Ended June 30,												Six Months Ended June 30,
			2021						2020						2021						2020
Over time			$	43,502					$	28,274					$	83,557					$	50,445
Point in time			15,301						11,737						30,606						17,678
Total revenue			$	58,803					$	40,011					$	114,163					$	68,123

Information regarding revenue by stream:

			Three Months Ended June 30,												Six Months Ended June 30,
			2021						2020						2021						2020
Revenues:
Subscription			$	43,502					$	28,274					$	83,557					$	50,445
Advertising			9,056						6,808						18,331						11,816
Duolingo English Test			4,833						4,598						9,868						5,351
Other (1)			1,412						331						2,407						511
Total revenues			$	58,803					$	40,011					$	114,163					$	68,123

________________

(1) Other revenue is mainly comprised of in app purchases of virtual goods.

Contract with Customer, Contract Asset, Contract Liability, and Receivable

Changes in deferred revenues were as follows:

			Six Months Ended June 30,
			2021						2020
Beginning balance—January 1			$	54,792					$	26,307
Amount from beginning balance recognized into revenue			(41,498)						(19,833)
Recognition of deferred revenue			(45,378)						(30,737)
Deferral of revenue			103,081						68,897
Ending balance—June 30			$	70,997					$	44,634

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

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- References

No definition available.

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