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REVENUE RECOGNITION (Tables)
 9 Months Ended
Sep. 30, 2021
Revenue from Contract with Customer [Abstract]  
Schedule of Liability for Customer Credits The following table summarizes the activity in the liability for customer credits for the nine months ended September 30, 2021 (in thousands):
Customer Credits
Balance as of December 31, 2020$61,006 
Credits issued173,476 
Credits redeemed (1)
(134,147)
Breakage revenue recognized(21,084)
Foreign currency translation(1,034)
Balance as of September 30, 2021$78,217 
(1)Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant or for merchandise inventory sold by us. When customer credits are redeemed for goods or services provided by a third-party merchant, service revenue is recognized on a net basis as the difference between the carrying amount of the customer credit liability derecognized and the amount due to the merchant for the related transaction. When customer credits are redeemed for merchandise inventory sold by us, product revenue is recognized on a gross basis equal to the amount of the customer credit liability derecognized. Historically, customer credits have primarily been used within one year of issuance; however, usage patterns have been impacted from changes in customer behavior due to COVID-19.
Schedule of Expected Credit Losses on Accounts Receivable
The following table summarizes the activity in the allowance for expected credit losses on accounts receivable for the nine months ended September 30, 2021 (in thousands):
Allowance for Expected Credit Losses
Balance as of December 31, 2020$9,756 
Change in provision517 
Write-offs(1,431)
Foreign currency translation44 
Balance as of September 30, 2021$8,886