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RESTRUCTURING AND RELATED CHARGES | 12 Months Ended
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Dec. 31, 2024
Restructuring and Related Activities [Abstract] |
RESTRUCTURING AND RELATED CHARGES | RESTRUCTURING AND RELATED CHARGES Italy Restructuring Plan In July 2024, Groupon S.r.l.'s Board approved the exit of the local business in Italy and the related restructuring actions associated with the exit. We have incurred pre-tax charges of $2.2 million since the inception of the Italy Restructuring Plan, substantially all of which have been paid in cash as of December 31, 2024 and relate to employee severance and compensation benefits. The Italy Restructuring Plan included a reduction of 33 positions locally, all of which were completed as of December 31, 2024. Costs incurred related to the Italy Restructuring Plan are classified as Restructuring and related charges on the Consolidated Statements of Operations. All activity is within our International segment. 2022 and 2020 Restructuring Plans In August 2022 and April 2020, we initiated Board-approved restructuring plans. Costs incurred related to the restructuring plans are classified as Restructuring and related charges on the Consolidated Statements of Operations. The restructuring activities are summarized by plan in the sections below. 2022 Restructuring Plan In August 2022, we initiated a multi-phase cost savings plan designed to reduce our expense structure to align with our go-forward business and financial objectives. We have incurred total pre-tax charges of $21.2 million since the inception of the 2022 Restructuring Plan. A majority of the pre-tax charges have been paid in cash and relate to employee severance and compensation benefits, with an immaterial amount of charges related to other exit costs. The 2022 Restructuring plan included an overall reduction of approximately 1,150 positions globally through natural attrition or involuntary termination. These reductions were substantially completed as of December 31, 2024. The following tables summarize activity by segment related to the 2022 Restructuring Plan for the years ended December 31, 2024, 2023, and 2022 (in thousands):
|  | Year Ending December 31, 2024
|  | Employee Severance and Benefit Costs (Credits)(1) |  | Other Exit Costs |  | Total Restructuring Charges (Credits)
North America |  | $ | 55 |  |  | $ | 1 |  |  | $ | 56 |
International (2) |  | (292) |  |  | — |  |  | (292) |
Consolidated |  | $ | (237) |  |  | $ | 1 |  |  | $ | (236) |
(1)The employee severance and benefits costs for the year ended December 31, 2024 are related to the termination of approximately 15 employees. (2)The credit recorded during the year ended December 31, 2024 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.
|  | Year Ending December 31, 2023
|  | Employee Severance and Benefit Costs (Credits)(1) |  | Other Exit Costs |  | Total Restructuring Charges (Credits)
North America |  | $ | 5,477 |  |  | $ | 938 |  |  | $ | 6,415 |
International |  | 5,385 |  |  | — |  |  | 5,385 |
Consolidated |  | $ | 10,862 |  |  | $ | 938 |  |  | $ | 11,800 |
(1)The employee severance and benefits costs for the year ended December 31, 2023 are related to the termination of approximately 470 employees.
|  | Year Ending December 31, 2022
|  | Employee Severance and Benefit Costs (Credits)(1) |  | Other Exit Costs |  | Total Restructuring Charges (Credits)
North America |  | $ | 8,024 |  |  | $ | 161 |  |  | $ | 8,185 |
International |  | 1,464 |  |  | — |  |  | 1,464 |
Consolidated |  | $ | 9,488 |  |  | $ | 161 |  |  | $ | 9,649 |
(1)The employee severance and benefits costs for the year ended December 31, 2022 are related to the termination of approximately 380 employees. The following table summarizes restructuring liability activity for the years ended December 31, 2024 and 2023 for the 2022 Restructuring Plan (in thousands):
| Employee Severance and Benefit Costs |  | Other Exit Costs |  | Total
Balance as of December 31, 2022 | $ | 175 |  |  | $ | — |  |  | $ | 175 |
Charges payable in cash | 10,862 |  |  | 938 |  |  | 11,800 |
Cash payments | (10,602) |  |  | (894) |  |  | (11,496) |
Foreign currency translation | 109 |  |  | — |  |  | 109 |
Balance as of December 31, 2023 | 544 |  |  | 44 |  |  | 588 |
Charges payable in cash and changes in estimate (1) | (237) |  |  | 1 |  |  | (236) |
Cash payments | (249) |  |  | (45) |  |  | (294) |
Foreign currency translation | (54) |  |  | — |  |  | (54) |
Balance as of December 31, 2024 | $ | 4 |  |  | $ | — |  |  | $ | 4 |
(1)The credit recorded during the year ended December 31, 2024 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period. 2020 Restructuring Plan In April 2020, the Board approved a multi-phase restructuring plan related to our previously-announced strategic shift and as part of the cost cutting measures implemented in response to the impact of COVID-19 on our business. We have incurred total pretax charges of $104.7 million since the inception of the 2020 Restructuring Plan. Our 2020 Restructuring Plan included workforce reductions of approximately 1,600 positions globally, the exit or discontinuation of the use of certain leases and other assets, impairments of our right-of-use and other long-lived assets, and the exit of our operations in New Zealand and Japan. The following tables summarize activity by segment related to the 2020 Restructuring Plan for the years ended December 31, 2024, 2023 and 2022 (in thousands):
|  | Year Ending December 31, 2024
|  | Employee Severance and Benefit Costs (Credits) |  | Legal and Advisory Costs (Credits) |  |  |  | Lease-related Charges (Credits) |  | Total Restructuring Charges (Credits)
North America (1) |  | $ | — |  |  | $ | — |  |  |  |  | $ | (293) |  |  | $ | (293) |
International (2) |  | (589) |  |  | 22 |  |  |  |  | (39) |  |  | (606) |
Consolidated |  | $ | (589) |  |  | $ | 22 |  |  |  |  | $ | (332) |  |  | $ | (899) |
(1)The credit recorded during the year ended December 31, 2024 primarily relates to an over contribution of estimated real estate taxes in 2023 for the terminated lease at 600 West Chicago. (2)The credit recorded during the year ended December 31, 2024 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.
|  | Year Ending December 31, 2023
|  | Employee Severance and Benefit Costs (Credits) |  | Legal and Advisory Costs (Credits) |  |  |  | Lease-related Charges (Credits) |  | Total Restructuring Charges (Credits)
North America (1) |  | $ | 102 |  |  | $ | 9 |  |  |  |  | $ | (2,254) |  |  | $ | (2,143) |
International (2) |  | (2,890) |  |  | 10 |  |  |  |  | 1,229 |  |  | (1,651) |
Consolidated |  | $ | (2,788) |  |  | $ | 19 |  |  |  |  | $ | (1,025) |  |  | $ | (3,794) |
(1)The credit recorded during the year ended December 31, 2023 primarily relates to a $4.25 million settlement related to Uptake. See Note 9,Commitments and Contingencies, for additional information. (2)The credit recorded during the year ended December 31, 2023 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period.
|  | Year Ending December 31, 2022
|  | Employee Severance and Benefit Costs (Credits) |  | Legal and Advisory Costs (Credits) |  |  |  | Right-of-Use Asset Impairments and Lease-related Charges (Credits) |  | Total Restructuring Charges (Credits)
North America |  | $ | 1 |  |  | $ | 155 |  |  |  |  | $ | 418 |  |  | $ | 574 |
International(1) |  | (95) |  |  | 92 |  |  |  |  | 2,130 |  |  | 2,127 |
Consolidated |  | $ | (94) |  |  | $ | 247 |  |  |  |  | $ | 2,548 |  |  | $ | 2,701 |
(1)The credit recorded during the year ended December 31, 2022 primarily relates to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period. As a part of our 2020 Restructuring Plan, we terminated or modified several of our leases. The year ended December 31, 2023 includes a $4.25 million settlement related to Uptake in our North America segment. See Note 9,Commitments and Contingencies, for additional information. For the year ended December 31, 2022, we recognized long-lived asset impairment related to those leases of $1.8 million and $1.2 million in our North America and International segments, respectfully. In addition, during the year ended December 31, 2022, we recognized a gain of $4.5 million for one of our previously-impaired leases in our North America segment due to our reassessment of our 600 West Chicago lease given our option to early terminate. In January 2023, we exercised our option to early terminate our lease at 600 West Chicago, which expired on January 31, 2024, which requires us to pay $9.6 million with our early termination notice. See Note 3, Property, Equipment and Software, Net and Note 8, Leases, for additional information. Rent expense, including amortization of the right-of-use asset and accretion of the operating lease liability, sublease income, termination and modification gains and losses, and other variable lease costs related to the leased facilities vacated as part of our 2020 Restructuring Plan are presented within Restructuring and related charges in the Consolidated Statements of Operations. The current and non-current liabilities associated with these leases continue to be presented within Accrued expenses and other current liabilities and Operating lease obligations in the Consolidated Balance Sheets. The following table summarizes restructuring liability activity for the years ended December 31, 2024 and 2023 for the 2020 Restructuring Plan (in thousands):
|  | Employee Severance and Benefit Costs |  | Other Exit Costs |  | Total
Balance as of December 31, 2022 |  | $ | 4,306 |  |  | $ | 301 |  |  | $ | 4,607 |
Charges payable in cash and changes in estimate (1) |  | (2,788) |  |  | 19 |  |  | (2,769) |
Cash payments |  | (727) |  |  | (113) |  |  | (840) |
Foreign currency translation |  | 48 |  |  | 7 |  |  | 55 |
Balance as of December 31, 2023 |  | $ | 839 |  |  | $ | 214 |  |  | $ | 1,053 |
Charges payable in cash and changes in estimate (1) |  | (589) |  |  | 22 |  |  | (567) |
Cash payments |  | (119) |  |  | (162) |  |  | (281) |
Foreign currency translation |  | (37) |  |  | (5) |  |  | (42) |
Balance as of December 31, 2024 (2) |  | $ | 94 |  |  | $ | 69 |  |  | $ | 163 |
(1)The credits recorded during the year ended December 31, 2024 and 2023 primarily relate to the release of our estimated accrual for certain severance benefits upon expiration of the eligible payout period (2)Substantially all of the cash payments for the 2020 Restructuring Plan costs have been disbursed.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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