XML 62 R48.htm IDEA: XBRL DOCUMENT
v3.20.4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details) - USD ($) $ in Thousands |  | 12 Months Ended |
--- | --- | --- | ---
Jan. 01, 2018 | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Operating lease liability |  | $ 124,060 |  |  |
Right-of-use assets - operating leases |  | 107,509 | $ 133,832 |  |
Capitalized implementation cost |  | 10,500 | 7,400 |  |
Amortization related to implementation costs |  | 1,700 | 0 |  |
Accumulated deficit |  | 1,320,886 | 1,032,876 |  |
Provision (benefit) for income taxes |  | $ (7,504) | $ 761 | $ (957) |
Reclassification for impact of U.S. tax rate change |  |  |  | 0 |
Accumulated Deficit |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reclassification for impact of U.S. tax rate change |  |  |  | (161) |
Accumulated Other Comprehensive Income (Loss) |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Reclassification for impact of U.S. tax rate change |  |  |  | $ 161 |
Cumulative Effect, Period of Adoption, Adjustment |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Operating lease liability |  |  |  |  | $ 109,600
Right-of-use assets - operating leases |  |  |  |  | $ 109,600
Minimum |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Intangible assets, useful life |  | 1 year |  |  |
Minimum | Computer hardware |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 3 years |  |  |
Minimum | Office equipment |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 3 years |  |  |
Minimum | Furniture and fixtures |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 3 years |  |  |
Maximum |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Intangible assets, useful life |  | 10 years |  |  |
Maximum | Computer hardware |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 5 years |  |  |
Maximum | Office equipment |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 5 years |  |  |
Maximum | Furniture and fixtures |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 5 years |  |  |
Maximum | Leasehold improvements |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 5 years |  |  |
Maximum | Finance lease assets |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Useful life of property and equipment |  | 5 years |  |  |
Internally-developed software |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Intangible assets, useful life |  | 2 years |  |  |
Difference between Revenue Guidance in Effect before and after Topic 606 |  |  |  |  |
New Accounting Pronouncements or Change in Accounting Principle [Line Items] |  |  |  |  |
Accumulated deficit | $ (88,945) |  |  |  |
Provision (benefit) for income taxes | $ 6,700 |  |  |  |

X
- Definition Hosting Arrangement, Service Contract, Implementation Cost, Amortization + References No definition available. + Details
Name: | grpn_HostingArrangementServiceContractImplementationCostAmortization
Namespace Prefix: | grpn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Hosting Arrangement, Service Contract, Implementation Cost, Capitalized, Amount Capitalized + References No definition available. + Details
Name: | grpn_HostingArrangementServiceContractImplementationCostCapitalizedAmountCapitalized
Namespace Prefix: | grpn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 6.I.7) -URI http://asc.fasb.org/extlink&oid=116825942&loc=d3e330036-122817 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32672-109319 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=120311839&loc=d3e8736-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=120385591&loc=d3e38679-109324 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(9)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_NewAccountingPronouncementsOrChangeInAccountingPrincipleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121603541&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121603541&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cumulative amount of the reporting entity's undistributed earnings or deficit. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)(a)(3)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 65 -Paragraph 15 -Subparagraph (g)(2) -URI http://asc.fasb.org/extlink&oid=121322162&loc=SL121327923-165333 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(4)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (h)(2) -URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 40 -Section 65 -Paragraph 2 -Subparagraph (g)(2)(i) -URI http://asc.fasb.org/extlink&oid=121370832&loc=SL117420844-207641 + Details
Name: | us-gaap_RetainedEarningsAccumulatedDeficit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in accumulated other comprehensive income (AOCI) for reclassification to retained earnings of tax effect from remeasurement of deferred tax pursuant to Tax Cuts and Jobs Act. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121641772&loc=SL116659650-108580 + Details
Name: | us-gaap_TaxCutsAndJobsActOf2017ReclassificationFromAociToRetainedEarningsTaxEffect
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_CumulativeEffectPeriodOfAdoptionAxis=srt_CumulativeEffectPeriodOfAdoptionAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_FurnitureAndFixturesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LeaseholdImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=grpn_RightOfUseAssetsFinanceLeasesNetMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_SoftwareDevelopmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InitialApplicationPeriodCumulativeEffectTransitionAxis=us-gaap_DifferenceBetweenRevenueGuidanceInEffectBeforeAndAfterTopic606Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |