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Discontinued Operations and Other Dispositions (Tables)
 9 Months Ended
Sep. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]
The following table summarizes the major classes of line items included in income (loss) from discontinued operations, net of tax, for the three and nine months ended September 30, 2017 and 2016 (in thousands):
 
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2017 (1) (2)
 
2016
 
2017 (1) (2)
 
2016
Third-party and other revenue
 
$
—

 
$
26,027

 
$
12,602

 
$
74,519

Direct revenue
 
—

 
7,886

 
2,962

 
25,200

Third-party and other cost of revenue
 
—

 
(5,582
)
 
(2,557
)
 
(16,994
)
Direct cost of revenue
 
—

 
(7,482
)
 
(3,098
)
 
(24,439
)
Marketing expense
 
—

 
(3,110
)
 
(1,239
)
 
(8,393
)
Selling, general and administrative expense
 
(500
)
 
(19,288
)
 
(11,784
)
 
(55,729
)
Restructuring
 
—

 
(296
)
 
(778
)
 
(1,610
)
Other income, net
 
—

 
889

 
3,852

 
2,249

Income (loss) from discontinued operations before loss on dispositions and provision for income taxes
 
(500
)
 
(956
)
 
(40
)
 
(5,197
)
Loss on dispositions
 
(362
)
 
—

 
(1,630
)
 
—

Provision for income taxes
 
—

 
(389
)
 
(81
)
 
(1,168
)
Income (loss) from discontinued operations, net of tax
 
$
(862
)
 
$
(1,345
)
 
$
(1,751
)
 
$
(6,365
)

(1)
The income (loss) from discontinued operations before loss on dispositions and provision for income taxes for the three and nine months ended September 30, 2017 includes the results of each business through its respective disposition date.
(2)
Selling, general and administrative expense from discontinued operations for the three and nine months ended September 30, 2017 includes increases to contingent liabilities under indemnification agreements. See Note 7, Commitments and Contingencies, for information about indemnification obligations related to discontinued operations.
The following table summarizes the carrying amounts of the major classes of assets and liabilities classified as discontinued operations in the consolidated balance sheet as of December 31, 2016 (in thousands):

 
 
December 31, 2016
Cash
 
$
28,866

Accounts receivable, net
 
15,386

Prepaid expenses and other current assets
 
18,994

Property, equipment and software, net
 
1,554

Goodwill
 
9,411

Other non-current assets
 
1,041

Assets of discontinued operations
 
$
75,252

 
 
 
Accounts payable
 
$
722

Accrued merchant and supplier payables
 
29,705

Accrued expenses and other current liabilities
 
16,625

Deferred income taxes
 
2,501

Other non-current liabilities
 
426

Liabilities of discontinued operations
 
$
49,979

Other Business Dispositions
Groupon Russia

On April 12, 2016, the Company sold its subsidiary in Russia ("Groupon Russia"). The Company recognized a pretax gain on the disposition of $8.9 million, consisting of Groupon Russia's $1.6 million negative net book value upon the closing of the transaction and its $7.7 million cumulative translation gain, which was reclassified to earnings, less $0.4 million in transaction costs. The Company did not receive any proceeds in connection with the transaction.

Breadcrumb

On May 9, 2016, the Company sold its point of sale business ("Breadcrumb") in exchange for a minority investment in the acquirer. The Company recognized a pretax gain on the disposition of $0.4 million, which represents the excess of (a) $8.2 million in net consideration received, consisting of the $8.3 million fair value of the investment acquired, less $0.1 million in transaction costs, over (b) the $7.8 million net book value of Breadcrumb upon the closing of the transaction. The Company did not receive any cash proceeds in connection with the transaction.

Groupon Indonesia

On August 5, 2016, the Company sold its subsidiary in Indonesia ("Groupon Indonesia") in exchange for a minority investment in the acquirer. The Company recognized a pretax gain on the disposition of $2.1 million, which represents the excess of $2.4 million in net consideration received, consisting of the $2.7 million fair value of the investment acquired, less $0.3 million in transaction costs, over the sum of (i) the $0.1 million net book value of Groupon Indonesia upon closing of the transaction and (ii) its $0.2 million cumulative translation loss, which was reclassified to earnings. The Company did not receive any cash proceeds in connection with the transaction.