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REVENUE (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Revenue Sources and Streams

			Three Months Ended March 31,
			2023						2022
Revenues:
Subscription			$	86,185					$	58,010
Advertising			11,635						11,748
Duolingo English Test			9,972						8,080
Other (1)			7,869						3,382
Total revenues			$	115,661					$	81,220

________________

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

Schedule of Deferred Revenues

Changes in deferred revenues were as follows:

			Three Months Ended March 31,
			2023						2022
Beginning balance—January 1			$	157,550					$	98,267
Amount from beginning balance recognized into revenue			(65,492)						(40,474)
Recognition of deferred revenue			(30,129)						(22,195)
Deferral of revenue			120,013						83,503
Ending balance—March 31			$	181,942					$	119,101

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- 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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

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X

- References

No definition available.

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