| ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES |
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIESAccrued expenses and other current liabilities were as follows (in thousands): | | | | | | | | | | | | | June 30, | | December 31, | | 2026 | | 2025 | | Accrued marketing expenses | $ | 116,585 | | | $ | 84,402 | | | Indirect taxes payable | 48,376 | | | 39,425 | | | Legal settlements accrual | 42,574 | | | 57,968 | | | Buyer refund liability for events expected to be cancelled | 20,029 | | | 10,950 | | | Accrued professional fees | 17,958 | | | 12,579 | | | Accrued and deferred compensation | 14,981 | | | 16,627 | | | Accrued sponsorship fees | 14,543 | | | 25,747 | | | Gift card liability | 9,503 | | | 10,654 | | | Other taxes payable | 2,348 | | | 1,526 | | | Uncertain tax positions | 1,868 | | | 4,559 | | | Income taxes payable | 420 | | | 4,277 | | | Series M redeemable preferred stock (fair value option) | — | | | 17,894 | | | Other | 60,585 | | | 47,697 | | | Total | $ | 349,770 | | | $ | 334,305 | |
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