Segment Information (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Revenue and profit or loss information by reportable segment reconciled to consolidated net loss for the years ended December 31, 2014, 2013 and 2012 were as follows (in thousands):



	Year Ended December 31,
	2014			2013			2012
North America
Revenue⁽¹⁾	$	1,824,461		$	1,521,358		$	1,165,700
Segment cost of revenue and operating expenses⁽²⁾	1,755,113			1,380,746			1,025,974
Segment operating income⁽²⁾	69,348			140,612			139,726
EMEA
Revenue⁽¹⁾	961,130			742,915			805,476
Segment cost of revenue and operating expenses⁽²⁾	857,062			631,409			699,470
Segment operating income⁽²⁾	104,068			111,506			106,006
Rest of World
Revenue	406,097			309,382			363,296
Segment cost of revenue and operating expenses⁽²⁾	471,067			364,295			405,313
Segment operating loss⁽²⁾	(64,970		)	(54,913		)	(42,017		)
Consolidated
Revenue	3,191,688			2,573,655			2,334,472
Segment cost of revenue and operating expenses⁽²⁾	3,083,242			2,376,450			2,130,757
Segment operating income⁽²⁾	108,446			197,205			203,715
Stock-based compensation	122,019			121,462			104,117
Acquisition-related expense (benefit), net	1,269			(11		)	897
(Loss) income from operations	(14,842		)	75,754			98,701
Other expense, net	(33,353		)	(94,663		)	(3,759		)
(Loss) income before provision for income taxes	(48,195		)	(18,909		)	94,942
Provision for income taxes	15,724			70,037			145,973
Net loss	$	(63,919	)	$	(88,946	)	$	(51,031	)

(1)

North America includes revenue from the United States of $1,784.6 million, $1,471.9 million and $1,108.4 million for the years ended December 31, 2014, 2013 and 2012 respectively. Beginning in September 2013, direct revenue transactions in the EMEA Goods category have been transacted through a Switzerland-based subsidiary. As a result, EMEA includes revenue from Switzerland of $468.7 million for the year ended December 31, 2014. There were no other individual countries that represented more than 10% of consolidated total revenue for the years ended December 31, 2014, 2013 or 2012.

(2)

Segment cost of revenue and operating expenses and segment operating income (loss) exclude stock-based compensation and acquisition-related (benefit) expense, net. This presentation corresponds to the measure of segment profit or loss that the Company's chief operating decision-maker uses in assessing segment performance and making resource allocation decisions. The following table summarizes the Company's stock-based compensation expense and acquisition-related expense (benefit), net by reportable segment for the years ended December 31, 2014, 2013 and 2012. (in thousands):

Stock Based Compensation and Acquisition Related by Segment [Table Text Block]

The following table summarizes the Company's stock-based compensation expense and acquisition-related expense (benefit), net by reportable segment for the years ended December 31, 2014, 2013 and 2012. (in thousands):



	Year Ended December 31,
	2014				2013					2012
	Stock-based compensation		Acquisition-related		Stock-based compensation		Acquisition-related			Stock-based compensation		Acquisition-related
North America	$	99,939	$	1,125	$	90,877	$	1,285		$	65,127	$	(2,780	)
EMEA	9,927		144		16,263		(1,296		)	15,123		3,677
Rest of World	12,153		—		14,322		—			23,867		—
Consolidated	$	122,019	$	1,269	$	121,462	$	(11	)	$	104,117	$	897

Acquisition-related expense (benefit), net for the North America segment includes external transaction costs and gains and losses relating to contingent consideration obligations incurred by U.S. legal entities relating to purchases of businesses that became part of the EMEA and Rest of World segments, which is consistent with the attribution used for internal reporting purposes.

Schedule of Segment Assets [Table Text Block]

The following table summarizes the Company's total assets by reportable segment as of December 31, 2014 and 2013 (in thousands):



	December 31,
	2014		2013
North America ⁽¹⁾	$	1,150,417	$	1,267,158
EMEA	552,486		616,126
Rest of World ⁽¹⁾	524,694		158,726
Consolidated total assets	$	2,227,597	$	2,042,010

(1)

North America contains assets from the United States of $1,120.4 million and $1,231.3 million as of December 31, 2014 and 2013, respectively. Rest of World contains assets from the Republic of Korea, including those assets acquired as a part of our acquisition of Ticket Monster described in Note 3 "Business Combinations," of $388.0 million as of December 31, 2014. There were no other individual countries that represented more than 10% of consolidated total assets as of December 31, 2014 and 2013, respectively.

Schedule of Long-lived Assets by Segment[Table Text Block]

The following table summarizes the Company's tangible property and equipment, net of accumulated depreciation and amortization, by reportable segment as of December 31, 2014 and 2013 (in thousands):



	December 31,
	2014		2013
North America ⁽¹⁾	$	63,915	$	43,126
EMEA ⁽²⁾	28,721		23,413
Rest of World	11,167		9,100
Consolidated total	$	103,803	$	75,639


(1)	Substantially all tangible property and equipment within North America is located in the United States.

(2)

Tangible property and equipment, net located within Ireland represented approximately 12% of the Company's consolidated tangible property and equipment, net as of December 31, 2014. Tangible property and equipment, net located within Switzerland represented approximately 11% of the Company's consolidated tangible property and equipment, net as of December 31, 2013. There were no other individual countries located outside of the United States that represented more than 10% of consolidated tangible property and equipment, net as of December 31, 2014 and 2013.

Property, Plant and Equipment and Intangible Asset Depreciation and Amortization [Table Text Block]

The following table summarizes depreciation and amortization of property, equipment and software and intangible assets by reportable segment for the years ended December 31, 2014, 2013 and 2012 (in thousands):



	Year Ended December 31,
	2014		2013		2012
North America	$	83,106	$	57,700	$	30,580
EMEA	24,849		24,157		17,546
Rest of World	36,966		7,592		7,675
Consolidated total	$	144,921	$	89,449	$	55,801

Schedule of capital expenditures [Table Text Block]

The following table summarizes the Company's expenditures for additions to tangible long-lived assets by reportable segment for the years ended December 31, 2014, 2013 and 2012 (in thousands):



	Year Ended December 31,
	2014		2013		2012
North America	$	6,775	$	14,728	$	38,543
EMEA	12,945		6,719		26,909
Rest of World	11,616		7,469		3,875
Consolidated total	$	31,336	$	28,916	$	69,327

Revenue by Segment and Category [Table Text Block]

The following table summarizes the Company's third party and other and direct revenue by category for its three reportable segments for the years ended December 31, 2014, 2013 and 2012 (in thousands):



	North America						EMEA						Rest of World						Consolidated
	Year Ended December 31,						Year Ended December 31,						Year Ended December 31,						Year Ended December 31,
	2014		2013		2012		2014		2013		2012		2014		2013		2012		2014		2013		2012
Local ⁽¹⁾:
Third party and other	$	674,605	$	671,846	$	665,587	$	391,179	$	430,020	$	501,782	$	167,552	$	182,010	$	221,859	$	1,233,336	$	1,283,876	$	1,389,228
Direct	—		1,772		12,037		—		—		—		—		—		—		—		1,772		12,037
Total	674,605		673,618		677,624		391,179		430,020		501,782		167,552		182,010		221,859		1,233,336		1,285,648		1,401,265

Goods:
Third party	5,966		17,409		60,269		63,650		133,117		186,495		146,984		69,344		87,746		216,600		219,870		334,510
Direct	1,074,913		774,023		391,239		442,344		115,881		36,393		46,892		27,325		10,821		1,564,149		917,229		438,453
Total	1,080,879		791,432		451,508		505,994		248,998		222,888		193,876		96,669		98,567		1,780,749		1,137,099		772,963

Travel:
Third party	68,977		56,308		36,568		63,957		63,897		76,553		44,669		30,703		42,870		177,603		150,908		155,991
Direct	—		—		—		—		—		4,253		—		—		—		—		—		4,253
Total	68,977		56,308		36,568		63,957		63,897		80,806		44,669		30,703		42,870		177,603		150,908		160,244

Total revenue	$	1,824,461	$	1,521,358	$	1,165,700	$	961,130	$	742,915	$	805,476	$	406,097	$	309,382	$	363,296	$	3,191,688	$	2,573,655	$	2,334,472


(1)	Includes revenue from deals with local and national merchants and through local events.

Gross Profit by Segment and Category [Table Text Block]

The following table summarizes the Company's gross profit by category for its three reportable segments for the years ended December 31, 2014, 2013 and 2012 (in thousands):



	North America							EMEA							Rest of World									Consolidated
	Year Ended December 31,							Year Ended December 31,							Year Ended December 31,									Year Ended December 31,
	2014		2013			2012		2014		2013		2012			2014			2013			2012			2014		2013			2012
Local ⁽¹⁾:
Third party and other	$	581,067	$	582,723		$	541,716	$	364,545	$	383,725	$	453,970		$	138,527		$	153,406		$	173,735		$	1,084,139	$	1,119,854		$	1,169,421
Direct	—		(782		)	1,909		—		—		—			—			—			—			—		(782		)	1,909
Total	581,067		581,941			543,625		364,545		383,725		453,970			138,527			153,406			173,735			1,084,139		1,119,072			1,171,330

Goods:
Third party	5,112		15,319			48,288		55,434		116,357		168,429			91,486			39,699			66,271			152,032		171,375			282,988
Direct	88,810		66,753			36,188		77,706		13,194		(2,521		)	(2,984		)	(224		)	(2,563		)	163,532		79,723			31,104
Total	93,922		82,072			84,476		133,140		129,551		165,908			88,502			39,475			63,708			315,564		251,098			314,092

Travel:
Third party	56,994		48,824			27,208		59,229		56,850		68,777			33,260			25,689			33,596			149,483		131,363			129,581
Direct	—		—			—		—		—		529			—			—			—			—		—			529
Total	56,994		48,824			27,208		59,229		56,850		69,306			33,260			25,689			33,596			149,483		131,363			130,110

Total gross profit	$	731,983	$	712,837		$	655,309	$	556,914	$	570,126	$	689,184		$	260,289		$	218,570		$	271,039		$	1,549,186	$	1,501,533		$	1,615,532


(1)	Includes gross profit from deals with local and national merchants and through local events.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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