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Segment and Geographic Information
6 Months Ended
Jun. 30, 2021
Segment Reporting [Abstract]  
Segment and Geographic Information
10. Segment and Geographic Information
Operating segments are defined as components of an enterprise for which separate financial information is available that is evaluated on a regular basis by the Chief Operating Decision Maker ("CODM") in deciding how to allocate resources to an individual segment and in assessing performance. Wayfair’s CODM is its Chief Executive Officer. 
Wayfair's operating and reportable segments are the U.S. and International. These segments reflect the way the CODM allocates resources and evaluates financial performance, which is based upon each segment's Adjusted EBITDA. Adjusted EBITDA is defined as net income (loss) before depreciation and amortization, equity-based compensation and related taxes, interest expense, net, other (expense) income, net, provision for income taxes, net, non-recurring items, and other items not indicative of our ongoing operating performance. These charges are excluded from evaluation of segment performance because it facilitates reportable segment performance comparisons on a period-to-period basis as these costs may vary independent of business performance.
Wayfair allocates certain operating expenses to the operating and reportable segments, including customer service and merchant fees and selling, operations, technology, general and administrative based on the usage and relative contribution provided to the segments. It excludes from the allocations certain operating expense lines, including depreciation and amortization, equity-based compensation and related taxes, as well as interest expense, net, other (expense) income, net, and provision for income taxes, net. There are no net revenue transactions between Wayfair's reportable segments.
U.S.
The U.S. segment primarily consists of amounts earned through product sales through Wayfair's family of sites in the U.S.
International
The International segment primarily consists of amounts earned through product sales through Wayfair's international sites.
Net revenue from external customers for each group of similar products and services are not reported to the CODM. Separate identification of this information for purposes of segment disclosure is impractical, as it is not readily available and the cost to develop it would be excessive.
The following tables present net revenues and Adjusted EBITDA attributable to Wayfair's reportable segments for the periods presented:
 Three months ended June 30,Six months ended June 30,
 2021202020212020
(in thousands)
U.S. net revenue$3,098,157 $3,651,704 $5,918,843 $5,626,687 
International net revenue759,469 652,968 1,416,301 1,008,048 
Total net revenue$3,857,626 $4,304,672 $7,335,144 $6,634,735 
Three months ended June 30,Six months ended June 30,
2021202020212020
(in thousands)
Adjusted EBITDA:
U.S.$322,561 $434,574 $549,796 389,479 
International(11,721)5,239 (33,189)(76,943)
Total reportable segments Adjusted EBITDA310,840 439,813 516,607 312,536 
Less: reconciling items (1)(180,412)(165,936)(367,945)(324,524)
Net income$130,428 $273,877 $148,662 $(11,988)

(1) The following adjustments are made to reconcile total reportable segments Adjusted EBITDA to consolidated net income (loss):
Three months ended June 30,Six months ended June 30,
2021202020212020
(in thousands)
Depreciation and amortization$77,925 $69,114 $158,237 $135,957 
Equity-based compensation and related taxes87,708 70,701 174,609 134,693 
Interest expense, net8,402 28,939 15,214 51,157 
Other expense (income), net2,248 (3,110)5,546 (2,864)
Provision for income taxes, net4,129 292 2,127 1,625 
Other (a)— 12,212 3,956 
Total reconciling items$180,412 $165,936 $367,945 $324,524 
(a) In the six months ended June 30, 2021, we recorded $12.2 million of customer service center impairment and other charges related to our plan to consolidate customer service centers. During the six months ended June 30, 2020, we recorded $4.0 million in selling, operations, technology, general and administrative expenses for severance costs associated with February 2020 workforce reductions.