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Summary of Significant Accounting Policies (Q3) (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

Accounting Policies [Abstract]

Schedule of Disaggregation of Revenue

The following table summarizes the Company’s disaggregated net revenue information (in thousands):

		Three months ended September 30,								Nine months ended September 30,
		2021				2020				2021				2020
Revenues recognized over time(1)		$	50,884			$	44,459			$	138,969			$	112,615
Revenues recognized at a point in time(2)			—				2,046				—				4,855
Total revenues		$	50,884			$	46,505			$	138,969			$	117,470

_________________

(1) Revenues from listing subscription services, featured listings and other advertising products.

(2) Revenues from use of orders functionality.

The following table summarizes the Company’s disaggregated net revenue information for the years ended December 31, 2020, 2019 and 2018:

		2018				2019				2020
Revenues recognized over time(1)		$	101,402,007			$	143,489,929			$	155,362,875
Revenues recognized at a point in time(2)			—				741,550				6,427,887
Total revenues		$	101,402,007			$	144,231,479			$	161,790,762

(1) Revenues from listing subscription services, featured listings and other advertising products.

(2) Revenues from use of orders functionality.

Schedule of Revenue from External Customers by Geographic Areas

The following table summarizes the Company’s U.S. and foreign revenues (in thousands):

		Three months ended September 30,								Nine months ended September 30,
		2021				2020				2021				2020
U.S. revenues		$	50,884			$	34,877			$	138,969			$	91,275
Foreign revenues			—				11,628				—				26,195
Total revenues		$	50,884			$	46,505			$	138,969			$	117,470

The following table summarizes the Company’s U.S. and foreign revenues for the years ended December 31, 2020, 2019 and 2018:

		2018				2019				2020
U.S. revenues		$	100,670,847			$	132,076,823			$	130,373,022
Foreign revenues			731,160				12,154,656				31,417,740
Total revenues		$	101,402,007			$	144,231,479			$	161,790,762

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- 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 http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045

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Tabular disclosure of revenue from external customers by geographic areas attributed to the entity's country of domicile and to foreign countries from which the entity derives revenue.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
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-URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599

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