REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 30, 2024

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, 2024 (in thousands):

	Customer Credits
Balance as of December 31, 2023	$	26,595
Credits issued	49,567
Credits redeemed (1)	(48,812)
Breakage revenue recognized	(3,580)
Foreign currency translation	64
Balance as of September 30, 2024	$	23,834

(1)Customer credits can be redeemed through our online marketplaces for goods or services provided by a third-party merchant and 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. Customer credits are typically used within one year of issuance.

Schedule of Activity in Allowance for 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, 2024 (in thousands):

	Allowance for Expected Credit Losses
Balance as of December 31, 2023	$	2,856
Change in provision	(380)
Write-offs	(245)
Foreign currency translation	29
Balance as of September 30, 2024	$	2,260