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Accrued Expenses and Other Current Liabilities | 9 Months Ended
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Sep. 30, 2024
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following items as of the periods presented (in thousands):
| September 30, 2024 |  | December 31, 2023
Accrued revenue share | $ | 26,129 |  |  | $ | 16,365 |
Accrued payroll and related benefits | 14,041 |  |  | 13,751 |
Accrued marketing expenses | 11,816 |  |  | 19,737 |
Shared-based compensation liability | 9,395 |  |  | — |
Other current liabilities | 9,691 |  |  | 9,461 |
Accrued expenses and other current liabilities | $ | 71,072 |  |  | $ | 59,314 |
CouponFollow Incentive Plan As of September 30, 2024, we determined that it is probable the CouponFollow business would achieve all performance conditions during the Performance Periods, and accordingly, has recognized a short-term liability within accrued expenses and other current liabilities of $9.4 million and a non-current liability of $6.7 million within other non-current liabilities in our condensed consolidated balance sheets for all Tier amounts set forth in the CouponFollow Incentive Plan. The total amount to be earned under the CouponFollow Incentive Plan is $21.3 million The carrying amount of the share-based liabilities approximates its fair value. For the nine months ended September 30, 2024, we issued 1.0 million shares of Class A common stock with an aggregate fair value of $1.7 million, net of shares withheld for taxes, on the date of the settlement to settle the second $3.3 million installment of the Fixed Amount. We recognized a gain of $0.5 million for the difference between the fair value of the Class A common stock issued and the carrying value of the liability. For the three and nine months ended September 30, 2024, we recognized $0.8 million and $2.5 million for the third installment of the Fixed Amount within salaries and benefits expenses on the condensed consolidated statements of operation s, respectively.

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 720 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483384/720-30-45-1 + Details
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