GOODWILL AND LONG-LIVED ASSETS (Tables)

9 Months Ended

Sep. 30, 2020

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table summarizes goodwill activity by segment for the nine months ended September 30, 2020 (in thousands):

	North America		International (1)		Consolidated
Balance as of December 31, 2019	$	178,685	$	146,332	$	325,017
Impairment loss	—		(109,486)		(109,486)
Foreign currency translation	—		(2,522)		(2,522)
Balance as of September 30, 2020	$	178,685	$	34,324	$	213,009

(1)As of September 30, 2020, the International reporting unit had a negative carrying value.

Schedule of Impairment

Impairment charges are presented within the following line items of the condensed consolidated statements of operations for the three and nine months ended September 30, 2020 (in thousands):

	Three Months Ended September 30, 2020		Nine Months Ended September 30, 2020
Long-lived asset impairment	$	—	$	22,351
Restructuring and related charges	3,296		17,199
Total impairment	$	3,296	$	39,550

The following table summarizes impairment for long-lived assets and restructuring and related charges by asset type through September 30, 2020 (in thousands):

Long-Lived Asset Category	Impairment
Property, equipment and software, net
Furniture and fixtures	$	413
Leasehold improvements (1)	7,749
Office equipment	198
Purchased software	14
Computer hardware	2,842
Right-of-use assets - finance leases, net	1,388
Capitalized software	304
Internally-developed software	2,988
Total Property, equipment and software, net	$	15,896
Right-of-use assets - operating leases, net (2)	22,680
Intangible assets, net	103
Other non-current assets	871
Total long-lived assets	$	39,550

(1)Includes long-lived asset impairment of $5.0 million presented within Restructuring and related charges during the nine months ended September 30, 2020. See Note 9, Restructuring and Related Charges, for more information.

(2)Includes right-of-use asset impairment of $12.2 million during the nine months ended September 30, 2020. See Note 9, Restructuring and Related Charges, for more information.

Schedule of Intangible Assets

The following table summarizes intangible assets as of September 30, 2020 and December 31, 2019 (in thousands):

	September 30, 2020						December 31, 2019
Intangible Asset Category	Gross Carrying Value		Accumulated Amortization		Net Carrying Value		Gross Carrying Value		Accumulated Amortization		Net Carrying Value
Customer relationships	$	16,200	$	16,200	$	—	$	16,200	$	16,200	$	—
Merchant relationships	21,668		10,557		11,111		22,193		8,268		13,925
Trade names	9,491		7,771		1,720		9,558		7,369		2,189
Developed technology	2,319		1,906		413		3,651		2,685		966
Patents	25,809		19,850		5,959		23,021		18,167		4,854
Other intangible assets	26,736		14,974		11,762		26,115		12,757		13,358
Total	$	102,223	$	71,258	$	30,965	$	100,738	$	65,446	$	35,292

Schedule of Estimated Future Amortization Expense

As of September 30, 2020, estimated future amortization expense related to intangible assets is as follows (in thousands):

Remaining amounts in 2020	$	2,312
2021	8,173
2022	7,577
2023	6,426
2024	2,840
Thereafter	3,637
Total	$	30,965