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Refer to Groupons 2018 10-K

Identify line items creating the accounting distortion in Groupons financial statements (Balance Sheets or Income Statements) and adjust accounting distortions. Estimate the income (loss) from operations that Groupon would have reported for 2018 after the adjustment of accounting distortions.

Assets Current assets: Cash and cash equivalents Accounts receivable, net Prepaid expenses and other current assets Total current assets Property, equipment and software, net Goodwill Intangible assets, net Investments (including $84,242 and $109,751 at December 31, 2018 and December 31, 2017 at fair value) Other non-current assets Total Assets $ Liabilities and Equity Current liabilities: Accounts payable $ Accrued merchant and supplier payables Accrued expenses and other current liabilities Total current liabilities Convertible senior notes, net Other non-current liabilities Total Liabilities Commitments and contingencies (see Note 10) Stockholders' Equity Common stock, par value $0.0001 per share, 2,010,000,000 shares authorized; 760,939,440 shares issued and 569,084,312 shares outstanding at December 31, 2018; 748,541,862 shares issued and 559,939,620 shares outstanding at December 31, 2017 Additional paid-in capital Treasury stock, at cost, 191,855,128 and 188,602,242 shares at December 31, 2018 and December 31, 2017 Accumulated deficit Accumulated other comprehensive income Total Groupon, Inc. Stockholders' Equity Noncontrolling interests Total Equity Total Liabilities and Equity S $ 2018 December 31, 841,021 $ 69,493 88,115 998,629 143,117 325,491 45,401 108,515 20,989 1,642,142 38,359 651,781 267,034 957,174 201,669 100,688 1,259,531 76 2,234,560 (877,491) (1,010,499) 34,602 381,248 1,363 382,611 1,642,142 $ $ 2017 880,129 98,294 94,025 1,072,448 151,145 286,989 19,196 135,189 12,538 1,677,505 31,968 770,335 331,196 1,133,499 189,753 102,408 1,425,660 75 2,174,708 (867,450) (1,088,204) 31,844 250,973 872 251,845 1,677,505 Revenue: Service Product Total revenue Cost of revenue: Service Product Total cost of revenue $ Gross profit Operating expenses: Marketing Selling, general and administrative Restructuring charges Gain on sale of intangible assets Gain on business dispositions Total operating expenses Income (loss) from operations Other income (expense), net Income (loss) from continuing operations before provision (benefit) for income taxes Provision (benefit) for income taxes Income (loss) from continuing operations Income (loss) from discontinued operations, net of tax Net income (loss) Net income attributable to noncontrolling interests $ Net income (loss) attributable to Groupon, Inc. 2018 1,205,487 $ 1,431,259 2,636,746 120,077 1,196,068 1,316,145 1,320,601 395,737 870,961 (136) 1,266,562 54,039 (53,008) 1,031 Year Ended December 31, 2017 1,266,452 $ 1,577,425 2,843,877 160,810 1,349,206 1,510,016 1,333,861 400,918 901,829 18,828 (17,149) 1,304,426 29,435 6,710 36,145 7,544 28,601 (1,974) 26,627 (12,587) 14,040 (957) 1,988 1,988 (13,067) (11,079) $ $ 2016 1,206,441 1,807,174 3,013,615 150,031 1,582,931 1,732,962 1,280,653 352,175 999,677 40,438 (11,399) 1,380,891 (100,238) (71,289) (171,527) (5,318) (166,209) (17,114) (183,323) (11,264) (194,587)

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