Match (MTCH) 10-K24 Feb 232022 FY Annual reportFinancial data

Company Profile

Cover Page

Cover Page - USD ($)	12 Months Ended
Cover Page - USD ($)	Dec. 31, 2022	Feb. 17, 2023	Jun. 30, 2022
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-34148
Entity Registrant Name	Match Group, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	59-2712887
Entity Address, Address Line One	8750 North Central Expressway
Entity Address, Address Line Two	Suite 1400
Entity Address, City or Town	Dallas
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	75231
City Area Code	214
Local Phone Number	576-9352
Title of 12(b) Security	Common Stock, par value $0.001
Trading Symbol	MTCH
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		279,323,890
Entity Public Float			$ 19,648,496,863
Documents Incorporated by Reference	Portions of Part III of this Annual Report are incorporated by reference to the Registrant’s proxy statement for its 2023 Annual Meeting of Stockholders.
Entity Central Index Key	0000891103
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Amendment Flag	false

Audit Information

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2022
Auditor Information [Abstract]
Auditor Name	Ernst & Young LLP
Auditor Location	New York, New York
Auditor Firm ID	42

CONSOLIDATED BALANCE SHEET

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 572,395	$ 815,384
Short-term investments	8,723	11,818
Accounts receivable, net of allowance of $387 and $281, respectively	191,940	188,482
Other current assets	109,327	202,568
Total current assets	882,385	1,218,252
Property and equipment, net	176,136	163,256
Goodwill	2,348,366	2,411,996
Intangible assets, net	357,747	771,697
Deferred income taxes	276,947	334,937
Other non-current assets	141,183	163,150
TOTAL ASSETS	4,182,764	5,063,288
LIABILITIES
Current maturities of long-term debt, net	0	99,927
Accounts payable	13,699	37,871
Deferred revenue	252,718	262,131
Accrued expenses and other current liabilities	289,937	768,366
Total current liabilities	556,354	1,168,295
Long-term debt, net	3,835,726	3,829,421
Income taxes payable	13,282	13,842
Deferred income taxes	32,631	130,261
Other long-term liabilities	103,652	116,051
Redeemable noncontrolling interests	0	1,260
Commitments and contingencies
SHAREHOLDERS’ EQUITY
Common stock; $0.001 par value; authorized 1,600,000,000 shares; 286,817,375 and 283,470,334 shares issued; and 279,625,364 and 283,470,334 outstanding at December 31, 2022 and December 31, 2021, respectively	287	283
Additional paid-in capital	8,273,637	8,164,216
Retained deficit	(7,782,568)	(8,144,514)
Accumulated other comprehensive loss	(369,182)	(223,754)
Treasury stock; 7,192,011 and 0 shares, respectively	(482,049)	0
Total Match Group, Inc. shareholders’ equity	(359,875)	(203,769)
Noncontrolling interests	994	7,927
Total shareholders’ equity	(358,881)	(195,842)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	$ 4,182,764	$ 5,063,288

CONSOLIDATED BALANCE SHEET (Par

CONSOLIDATED BALANCE SHEET (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance and reserves of accounts receivable	$ 387	$ 281
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (shares)	1,600,000,000	1,600,000,000
Common stock issued (shares)	286,817,375	283,470,334
Common stock outstanding (shares)	279,625,364	283,470,334
Treasury stock (shares)	7,192,011	0

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue	$ 3,188,843	$ 2,983,277	$ 2,391,269
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	959,963	839,308	635,833
Selling and marketing expense	534,517	566,459	479,907
General and administrative expense	435,868	414,821	311,207
Product development expense	333,639	241,049	169,811
Depreciation	43,594	41,402	41,271
Impairment and amortization of intangibles	366,257	28,559	7,525
Total operating costs and expenses	2,673,838	2,131,598	1,645,554
Operating income	515,005	851,679	745,715
Interest expense	(145,547)	(130,493)	(130,624)
Other income (expense), net	8,033	(465,038)	15,861
Earnings from continuing operations, before tax	377,491	256,148	630,952
Income tax (provision) benefit	(15,361)	19,897	(43,273)
Net earnings from continuing operations	362,130	276,045	587,679
(Loss) earnings from discontinued operations, net of tax	(2,211)	509	(366,070)
Net earnings	359,919	276,554	221,609
Net loss (earnings) attributable to noncontrolling interests	2,027	1,169	(59,280)
Net earnings attributable to Match Group, Inc. shareholders	$ 361,946	$ 277,723	$ 162,329
Net earnings per share from continuing operations:
Basic (USD per share)	$ 1.29	$ 1.01	$ 2.36
Diluted (USD per share)	1.25	0.93	2.09
Net earnings per share attributable to Match Group, Inc. shareholders:
Basic (USD per share)	1.28	1.01	0.73
Diluted (USD per share)	$ 1.24	$ 0.93	$ 0.66
Stock-based compensation expense by function:
Total stock-based compensation expense	$ 203,880	$ 146,816	$ 102,268
Cost of revenue
Stock-based compensation expense by function:
Total stock-based compensation expense	5,903	5,554	4,201
Selling and marketing expense
Stock-based compensation expense by function:
Total stock-based compensation expense	7,608	7,941	5,141
General and administrative expense
Stock-based compensation expense by function:
Total stock-based compensation expense	106,133	81,420	59,174
Product development expense
Stock-based compensation expense by function:
Total stock-based compensation expense	$ 84,236	$ 51,901	$ 33,752

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net earnings	$ 359,919	$ 276,554	$ 221,609
Other comprehensive (loss) income, net of tax
Change in foreign currency translation adjustment	(146,361)	(142,608)	39,415
Change in unrealized losses on available-for-sale securities	0	0	(1)
Total other comprehensive (loss) income	(146,361)	(142,608)	39,414
Comprehensive income	213,558	133,946	261,023
Comprehensive loss (income) attributable to noncontrolling interests:
Net loss (earnings) attributable to noncontrolling interests	2,027	1,169	(59,280)
Change in foreign currency translation adjustment attributable to noncontrolling interests	933	308	1,072
Comprehensive loss (income) attributable to noncontrolling interests	2,960	1,477	(58,208)
Comprehensive income attributable to Match Group, Inc. shareholders	$ 216,518	$ 135,423	$ 202,815

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Former IAC	Match Group and ANGI	Redeemable Noncontrolling Interests	Total Match Group, Inc. Shareholders’ Equity	Total Match Group, Inc. Shareholders’ Equity Former IAC	Total Match Group, Inc. Shareholders’ Equity Match Group and ANGI	Common Stock	Common Stock Common Stock $0.001 Par Value	Common Stock Former IAC Common Stock $0.001 Par Value	Common Stock Former IAC Common Stock $0.001 Par Value Former IAC	Common Stock Former IAC Class B Convertible Common Stock $0.001 Par Value	Additional Paid-in Capital	Additional Paid-in Capital Former IAC	Additional Paid-in Capital Match Group and ANGI	Retained Earnings (Deficit)	Accumulated Other Comprehensive (Loss) Income	Accumulated Other Comprehensive (Loss) Income Match Group and ANGI	Treasury Stock	Noncontrolling Interests	Noncontrolling Interests Match Group and ANGI
Balance at beginning of period at Dec. 31, 2019				$ 44,527
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings (loss)	$ (59,280)			(3,136)
Other comprehensive (loss) income, net of tax				(686)
Stock-based compensation expense				15
Purchase of redeemable noncontrolling interests				(3,165)
Adjustment of redeemable noncontrolling interests to fair value				6,669
Exchange Common stock and Class B for Class M Common stock and spin off IAC				(43,583)
Other				(1)
Balance at end of period at Dec. 31, 2020				640
Balance at beginning of period at Dec. 31, 2019	3,627,800				$ 2,657,524				$ 0	$ 263		$ 16	$ 11,378,160			$ 1,725,046	$ (136,349)		$ (10,309,612)	$ 970,276
Balance at beginning of period (shares) at Dec. 31, 2019									0	263,230		16,157
Increase (Decrease) in Shareholders' Equity
Net earnings (loss)	224,745				162,329											162,329				62,416
Other comprehensive (loss) income, net of tax	40,100				40,486												40,486			(386)
Stock-based compensation expense	220,891				134,528								134,528							86,363
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	155,293	$ (34,517)			155,293	$ (34,517)			$ 8		$ 1		155,285	$ (34,518)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)									8,373		453
Issuance of Former Match Group and ANGI Homeservices common stock pursuant to stock-based awards, net of withholding taxes			$ (223,047)				$ (211,642)								$ (212,270)			$ 628			$ (11,405)
Adjustment of redeemable noncontrolling interests to fair value	(6,669)				(6,669)								(6,669)
Purchase of Match Group and ANGI treasury stock			$ (187,735)				$ (187,735)								$ (187,735)
Retirement of treasury stock	0									$ (184)		$ (10)	194			(10,309,612)			10,309,612
Retire treasury stock (shares)										(184,340)		(10,368)
Exchange Common stock and Class B for Class M Common stock and spin off IAC	(5,230,236)				(4,731,444)				$ 184	$ (80)		$ (6)	(4,745,323)				13,781			(498,792)
Exchange Common stock and Class B for Class M Common stock and spin off IAC (shares)									(183,749)	(79,343)		(5,789)
Acquisition of Former Match Group noncontrolling interest					608,168				$ 58				608,110							(608,168)
Acquisition of Former Match Group noncontrolling interest (in shares)									57,868
Issuance of common stock									$ 17				(17)
Issuance of common stock (shares)									17,339
Other	0				(738)								(738)							738
Balance at end of period at Dec. 31, 2020	(1,413,375)				(1,414,417)				$ 267	$ 0		$ 0	7,089,007			(8,422,237)	(81,454)		0	1,042
Balance at end of period (shares) at Dec. 31, 2020									267,329	0		0
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings (loss)	1,169			(2,047)
Adjustment of redeemable noncontrolling interests to fair value				2,667
Other				0
Balance at end of period at Dec. 31, 2021	1,260			1,260
Increase (Decrease) in Shareholders' Equity
Net earnings (loss)	278,601				277,723											277,723				878
Other comprehensive (loss) income, net of tax	(142,608)				(142,300)												(142,300)			(308)
Stock-based compensation expense	153,692				153,692								153,692
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	42,714				42,714				$ 5				42,709
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)									4,678
Adjustment of redeemable noncontrolling interests to fair value	(2,667)				(2,667)								(2,667)
Noncontrolling Interest, Decrease from Deconsolidation					(1,835)								(1,835)							1,835
Issuance of common stock for the acquisition of Hyperconnect	890,851				890,851			$ 6					890,845
Issuance of common stock for the acquisition of Hyperconnect (shares)								5,929
Purchase of noncontrolling interest	(1,628)				943								943							(2,571)
Noncontrolling interest created by the exercise of subsidiary denominated equity award	259				(7,102)								(7,102)							7,361
Settlement and exercises of note hedges and warrants	246,842				246,842								246,842
Settlement and exchanges of 2022 Exchangeable Notes	(238,772)				(238,772)			$ 5					(238,777)
Settlement and exchanges of 2022 Exchangeable Notes (shares)								5,534
Other	(9,751)				(9,441)								(9,441)							(310)
Balance at end of period at Dec. 31, 2021	(195,842)				(203,769)				$ 283				8,164,216			(8,144,514)	(223,754)		0	7,927
Balance at end of period (shares) at Dec. 31, 2021									283,470
Increase (Decrease) in Redeemable Noncontrolling Interests
Net earnings (loss)	2,027			(2,661)
Balance at end of period at Dec. 31, 2022	0			$ 0
Increase (Decrease) in Shareholders' Equity
Net earnings (loss)	362,580				361,946											361,946				634
Other comprehensive (loss) income, net of tax	(146,361)				(145,428)												(145,428)			(933)
Stock-based compensation expense	214,437				214,437								214,437
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(88,770)				(88,770)				$ 4				(88,774)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (shares)									3,347
Adjustment of redeemable noncontrolling interests to fair value	(1,401)				(1,401)								(1,401)
Purchase of Match Group and ANGI treasury stock	(482,049)				(482,049)														(482,049)
Retirement of treasury stock	(482,000)
Adjustment of noncontrolling interests to fair value	0				(16,215)								(16,215)							16,215
Purchase of noncontrolling interest	(16,902)				6,791								6,791							(23,693)
Noncontrolling interest created by the exercise of subsidiary denominated equity award	0				(844)								(844)							844
Settlement and exercises of note hedges and warrants	(7,116)				(7,116)								(7,116)
Other	2,543				2,543								2,543
Balance at end of period at Dec. 31, 2022	$ (358,881)				$ (359,875)				$ 287				$ 8,273,637			$ (7,782,568)	$ (369,182)		$ (482,049)	$ 994
Balance at end of period (shares) at Dec. 31, 2022									286,817

CONSOLIDATED STATEMENT OF SHA_2

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common Stock $0.001 Par Value
Common stock, par value (USD per share)	0.001
Common Stock \| Common Stock $0.001 Par Value
Common stock, par value (USD per share)	$ 0.001	0.001	$ 0.001
Common Stock \| Former IAC Common Stock $0.001 Par Value
Common stock, par value (USD per share)		0.001	0.001
Common Stock \| Former IAC Class B Convertible Common Stock $0.001 Par Value
Common stock, par value (USD per share)		$ 0.001	$ 0.001

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities attributable to continuing operations:
Net earnings	$ 359,919	$ 276,554	$ 221,609
Add back: loss (earnings) from discontinued operations, net of tax	2,211	(509)	366,070
Net earnings from continuing operations	362,130	276,045	587,679
Adjustments to reconcile net earnings from continuing operations to net cash provided by operating activities attributable to continuing operations:
Stock-based compensation expense	203,880	146,816	102,268
Depreciation	43,594	41,402	41,271
Impairment and amortization of intangibles	366,257	28,559	7,525
Deferred income taxes	(29,953)	(57,969)	15,384
Other adjustments, net	6,998	27,690	27,281
Changes in assets and liabilities
Accounts receivable	(6,669)	(34,021)	(24,213)
Other assets	59,584	1,743	(33,224)
Accounts payable and other liabilities	(472,610)	458,757	24,155
Income taxes payable and receivable	(1,054)	(2,854)	16,913
Deferred revenue	(6,469)	26,331	23,513
Net cash provided by operating activities attributable to continuing operations	525,688	912,499	788,552
Cash flows from investing activities attributable to continuing operations:
Cash used in business combinations, net of cash acquired	(25,681)	(859,905)	0
Capital expenditures	(49,125)	(79,971)	(42,376)
Purchases of investments	0	0	(9,115)
Net cash distribution related to Separation of IAC	0	0	(3,870,550)
Other, net	3,104	51	(90)
Net cash used in investing activities attributable to continuing operations	(71,702)	(939,825)	(3,922,131)
Cash flows from financing activities attributable to continuing operations:
Borrowings under the Credit Facility	0	0	20,000
Proceeds from Senior Notes offerings	0	500,000	1,000,000
Principal payment on Senior Notes	0	0	(400,000)
Principal payments on Credit Facility	0	0	(20,000)
Payments to settle exchangeable notes	(176,310)	(630,658)	0
Proceeds from the settlement of exchangeable note hedges	75,864	1,089,592	0
Payments to settle warrants related to exchangeable notes	(7,482)	(882,187)	0
Debt issuance costs	0	(7,124)	(13,517)
Purchase of Former Match Group treasury stock	0	0	(132,868)
Proceeds from stock offering	0	0	1,421,801
Proceeds from issuance of common stock pursuant to stock-based awards	20,485	58,424	155,402
Withholding taxes paid on behalf of employees on net settled stock-based awards	(109,256)	(15,726)	(211,958)
Purchase of treasury stock	(482,049)	0	0
Purchase of noncontrolling interests	(10,554)	(1,473)	(15,827)
Other, net	129	258	(15,187)
Net cash (used in) provided by financing activities attributable to continuing operations	(689,173)	111,106	1,787,846
Total cash (used in) provided by continuing operations	(235,187)	83,780	(1,345,733)
Net cash provided by operating activities attributable to discontinued operations	0	0	13,630
Net cash used in investing activities attributable to discontinued operations	0	0	(963,420)
Net cash used in financing activities attributable to discontinued operations	0	0	(110,959)
Total cash used in discontinued operations	0	0	(1,060,749)
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	(7,809)	(7,570)	5,426
Net (decrease) increase in cash, cash equivalents, and restricted cash	(242,996)	76,210	(2,401,056)
Cash, cash equivalents, and restricted cash at beginning of period	815,512	739,302	3,140,358
Cash, cash equivalents, and restricted cash at end of period	$ 572,516	$ 815,512	$ 739,302

ORGANIZATION

ORGANIZATION	12 Months Ended
ORGANIZATION	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION	NOTE 1—ORGANIZATION Match Group, Inc., through its portfolio companies, is a leading provider of digital technologies designed to help people make meaningful connections. Our global portfolio of brands includes Tinder ® , Hinge ® , Match ® , Meetic ® , OkCupid ® , Pairs™, Plenty Of Fish ® , Azar ® , Hakuna®, and more, each built to increase our users’ likelihood of connecting with others. Through our trusted brands, we provide tailored services to meet the varying preferences of our users. Our services are available in over 40 languages to our users all over the world. Match Group has one operating segment, Connections, which is managed as a portfolio of brands. As used herein, “Match Group,” the “Company,” “we,” “our,” “us,” and similar terms refer to Match Group, Inc. and its subsidiaries after the completion of the Separation, unless the context indicates otherwise.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Consolidation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company, and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated. Separation of Match Group and IAC and Discontinued Operations On June 30, 2020, the companies formerly known as Match Group, Inc. (referred to as “Former Match Group”) and IAC/InterActiveCorp (referred to as “Former IAC”) completed the separation of the Company from IAC through a series of transactions that resulted in two, separate public companies—(1) Match Group, which consists of the businesses of Former Match Group and certain financing subsidiaries previously owned by Former IAC, and (2) IAC/InterActiveCorp, formerly known as IAC Holdings, Inc. (“IAC”), consisting of Former IAC’s businesses other than Match Group (the “Separation”). See “Note 8—Shareholders’ Equity” for additional information about the series of transactions. Under the terms of the Transaction Agreement (the “Transaction Agreement”) dated as of December 19, 2019 and amended as of April 28, 2020 and as further amended as of June 22, 2020, Former Match Group merged with and into Match Group Holdings II, LLC (“MG Holdings II”), an indirect wholly-owned subsidiary of Match Group, with MG Holdings II surviving the merger as an indirect wholly-owned subsidiary of Match Group. Former Match Group stockholders (other than Former IAC) received, through the merger, in exchange for each outstanding share of Former Match Group common stock that they held, one share of Match Group common stock and, at the holder’s election, either (i) $3.00 in cash or (ii) a fraction of a share of Match Group common stock with a value of $3.00 (calculated pursuant to the Transaction Agreement). As a result of the merger and other transactions contemplated by the Transaction Agreement, Former Match Group stockholders (other than Former IAC) became stockholders of the Company. As a result of the Separation, the operations of Former IAC businesses other than Match Group are presented as discontinued operations. See “Note 4—Discontinued Operations” for additional details. Accounting for Investments in Equity Securities Investments in equity securities, other than those of our consolidated subsidiaries, are accounted for at fair value or under the measurement alternative of the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities , with any changes to fair value recognized within other income (expense), net each reporting period. Under the measurement alternative, equity investments without readily determinable fair values are carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar securities of the same issuer, the value of which is generally determined based on a market approach as of the transaction date. A security will be considered identical or similar if it has identical or similar rights to the equity securities held by the Company. The Company reviews its investments in equity securities without readily determinable fair values for impairment each reporting period when there are qualitative factors or events that indicate possible impairment. Factors we consider in making this determination include negative changes in industry and market conditions, financial performance, business prospects, and other relevant events and factors. When indicators of impairment exist, the Company prepares quantitative assessments of the fair value of our investments in equity securities, which require judgment and the use of estimates. When our assessment indicates that the fair value of the investment is below its carrying value, the Company writes down the investment to its fair value and records the corresponding charge within other income (expense), net. Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of revenue reserves; the carrying value of right-of-use assets (“ROU assets”); the useful lives and recoverability of definite-lived intangible assets and property and equipment; the recoverability of goodwill and indefinite-lived intangible assets; the fair value of equity securities without readily determinable fair values; contingencies; unrecognized tax benefits; the valuation allowance for deferred income tax assets; the fair value of derivatives; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant. Revenue Recognition The Company accounts for a contract with a customer when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. Revenue is recognized when control of the promised services is transferred to our customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. The Company’s revenue is primarily derived directly from users in the form of recurring subscriptions. Subscription revenue is presented net of credits and credit card chargebacks. Subscribers pay in advance, primarily by credit card or through mobile app stores, and, subject to certain conditions identified in our terms and conditions, generally all purchases are final and nonrefundable. Revenue is initially deferred and is recognized using the straight-line method over the term of the applicable subscription period, which generally ranges from one As permitted under the practical expedient available under ASU No. 2014-09, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which we have the right to invoice for services performed. Transaction Price The objective of determining the transaction price is to estimate the amount of consideration the Company is due in exchange for its services, including amounts that are variable. The Company determines the total transaction price, including an estimate of any variable consideration, at contract inception and reassesses this estimate each reporting period. The Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. For contracts that have an original duration of one year or less, the Company uses the practical expedient available under ASU No. 2014-09 applicable to such contracts and does not consider the time value of money. Assets Recognized from the Costs to Obtain a Contract with a Customer The Company has determined that certain costs, primarily mobile app store fees, meet the requirements to be capitalized as a cost of obtaining a contract. The Company recognizes an asset for these costs if we expect to recover those costs. Mobile app store fees are amortized over the period of contract performance. Specifically, the Company capitalizes and amortizes mobile app store fees over the term of the applicable subscription. During the years ended December 31, 2022 and 2021, the Company recognized expense of $622.5 million and $552.6 million, respectively, related to the amortization of these costs. The contract asset balances at December 31, 2022, 2021, and 2020 related to costs to obtain a contract are $38.2 million, $41.7 million, and $33.5 million, respectively, included in “Other current assets” in the accompanying consolidated balance sheet. Accounts Receivables, Net of Allowance for Credit Losses and Revenue Reserves The majority of our users purchase our services through mobile app stores. At December 31, 2022, two mobile app stores accounted for approximately 70% and 12%, respectively, of our gross accounts receivables. The comparable amounts at December 31, 2021 were 67% and 12%, respectively. We evaluate the credit worthiness of these two mobile app stores on an ongoing basis and do not require collateral from these entities. We generally collect these balances between 30 and 45 days following the purchase. Payments made directly through our applications are processed by third-party payment processors. We generally collect these balances within 3 to 5 days following the purchase. The Company also maintains allowances to reserve for potential credits issued to users or other revenue adjustments. The amounts of these reserves are based primarily upon historical experience. Accounts receivable related to indirect revenue include amounts billed and currently due from customers. The Company maintains an allowance for credit losses to provide for the estimated amount of accounts receivable that will not be collected. The allowance for credit losses is based upon historical collection trends adjusted for economic conditions using reasonable and supportable forecasts. The time between the Company issuance of an invoice and payment due date is not significant; customer payments that are not collected in advance of the transfer of promised services are generally due no later than 30 days from invoice date. Deferred Revenue Deferred revenue consists of advance payments that are received or are contractually due in advance of the Company’s performance. The Company’s deferred revenue is reported on a contract by contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the term of the applicable subscription period or expected completion of our performance obligation is one year or less. The deferred revenue balances are $252.7 million, $262.1 million, and $239.1 million at December 31, 2022, 2021, and 2020, respectively. During the years ended December 31, 2022 and 2021, the Company recognized $262.1 million and $239.1 million of revenue that was included in the deferred revenue balance as of December 31, 2021 and 2020, respectively. At December 31, 2022 and 2021, there is no non-current portion of deferred revenue. Disaggregation of Revenue The following table presents disaggregated revenue: For the Years Ended December 31, 2022 2021 2020 (In thousands) Direct Revenue: Americas $ 1,629,069 $ 1,512,057 $ 1,247,961 Europe 848,886 821,827 680,128 APAC and Other 652,266 588,987 416,635 Total Direct Revenue 3,130,221 2,922,871 2,344,724 Indirect Revenue (principally advertising revenue) 58,622 60,406 46,545 Total Revenue $ 3,188,843 $ 2,983,277 $ 2,391,269 Direct Revenue Tinder $ 1,794,467 $ 1,649,757 $ 1,355,400 Hinge 283,668 196,538 90,145 Other brands 1,052,086 1,076,576 899,179 Total Direct Revenue $ 3,130,221 $ 2,922,871 $ 2,344,724 Cash and Cash Equivalents Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents primarily consist of (i) AAA rated government money market funds and (ii) time deposits. Internationally, cash equivalents primarily consist of (i) time deposits and (ii) money market funds. Property and Equipment Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Buildings and building improvements 10 to 39 years Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 5 years Leasehold improvements 6 to 10 years The Company capitalizes certain internal use software costs including external direct costs utilized in developing or obtaining the software and compensation for personnel directly associated with the development of the software. Capitalization of such costs begins when the preliminary project stage is complete and ceases when the project is substantially complete and ready for its intended purpose. The net book value of capitalized internal use software is $72.6 million and $53.5 million at December 31, 2022 and 2021, respectively. Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The Company typically engages outside valuation experts to assist in the allocation of purchase price to the identifiable intangible assets acquired, but management has ultimate responsibility for the valuation methods, models, and inputs used and the resulting purchase price allocation. The excess purchase price over the net tangible and identifiable intangible assets is recorded as goodwill and assigned to the reporting unit that is expected to benefit from the combination as of the acquisition date. Goodwill and Indefinite-Lived Intangible Assets The Company assesses goodwill on its one reporting unit and indefinite-lived intangible assets for impairment annually as of October 1, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit’s goodwill is necessary; otherwise, a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value, an impairment loss equal to the excess is recorded. The Company had a negative carrying value for the Company’s annual goodwill test at both October 1, 2021 and 2022. Additionally, an impairment test of goodwill was not necessary because there were no factors identified that would indicate an impairment loss. The Company continued to have a negative carrying value at December 31, 2022. The Company foregoes a qualitative assessment and tests goodwill for impairment when it concludes that it is more likely than not that there may be an impairment. If needed, the annual or interim quantitative test of the recovery of goodwill involves a comparison of the estimated fair value of the Company’s reporting unit to its carrying value, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment loss equal to the excess is recorded. The Company has the option to qualitatively assess whether it is more likely than not that the fair values of its indefinite-lived intangible assets are less than their carrying values. For certain indefinite-lived intangible assets, for which the fair value as of the most recent assessment date significantly exceeded the carrying value, the Company performed a qualitative impairment assessment as of October 1, 2022 and concluded that it was more likely than not that the fair values of those indefinite-lived intangible assets continued to exceed the carrying values. For assets in which a quantitative assessment is performed, the Company determines the fair value of its indefinite-lived intangible assets using an avoided royalty discounted cash flow (“DCF”) valuation analysis. Significant judgments inherent in this analysis include the selection of appropriate royalty and discount rates and estimating the amount and timing of expected future cash flows. The discount rates used in the DCF analyses are intended to reflect the risks inherent in the expected future cash flows generated by the respective intangible assets. The royalty rates used in the DCF analyses are based upon an estimate of the royalty rates that a market participant would pay to license the specific trade names and trademarks. The future cash flows are based on the Company’s most recent forecast and budget and, for years beyond the budget, the Company’s estimates are based, in part, on forecasted growth rates. Assumptions used in the avoided royalty DCF analyses, including the discount rate and royalty rate, are assessed at least annually based on the actual and projected cash flows related to the asset, as well as macroeconomic and industry specific factors. The discount rates used in the Company’s quantitative assessments as part of the annual indefinite-lived impairment assessment ranged from 12% to 16% in 2022 and 10% to 16% in 2021, and the royalty rates used ranged from 3% to 8% in 2022 and 5% to 8% in 2021. If the carrying value of an indefinite-lived intangible asset exceeds its estimated fair value, an impairment equal to the excess is recorded. During the year ended December 31, 2022, the Company recognized impairment charges of $244.3 million related to the Azar and Hakuna brands at Hyperconnect, $43.9 million related to the Meetic and Match brands in Europe, and $5.5 million related to certain affinity brands in the U.S., all of which are included within “impairment and amortization of intangibles” in the consolidated statement of operations. At December 31, 2022, the aggregate indefinite-lived intangible asset balance for which the estimate of fair value was less than 110% of carrying values was approximately $84.3 million. At December 31, 2021, no indefinite-lived intangible asset balance had an estimated fair value that was less than 110% of carrying value. In connection with the annual impairment assessment, the Company reviews the useful lives for intangible assets and whether events or changes in circumstances indicate that an indefinite life may no longer be appropriate. As of October 1, 2022, the Company reclassified certain indefinite-lived intangible assets with a carrying value of $49.9 million to the definite-lived intangible asset category because these assets were no longer considered to have an indefinite life. Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of ROU assets, property and equipment, and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized. During the year ended December 31, 2022, the Company recognized an impairment charge related to Hyperconnect intangible assets with definite lives of $25.8 million, which is included within “ impairment and amortization of intangibles Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted market prices for identical assets and liabilities in active markets. • Level 2: Other inputs, which are observable directly or indirectly, such as quoted market prices for similar assets or liabilities in active markets, quoted market prices for identical or similar assets or liabilities in markets that are not active, and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company’s Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, and property and equipment, are adjusted to fair value only when an impairment is recognized. The Company’s financial assets, comprising of equity securities without readily determinable fair values, are adjusted to fair value when observable price changes are identified or an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs. Advertising Costs Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines and social media sites; offline marketing, which is primarily television advertising; and payments to partners who direct traffic to our websites. Advertising expense is $474.9 million, $510.3 million and $438.7 million for the years ended December 31, 2022, 2021, and 2020, respectively. Legal Costs Legal costs are expensed as incurred. Income Taxes We are subject to income taxes in the United States and numerous foreign jurisdictions. Significant judgment is required in determining our provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial reporting amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be realized or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. We recognize tax benefits from uncertain tax positions only if we believe that it is more likely than not that the tax position will be sustained based on the technical merits of the position. Such tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. The Company records interest and penalties related to uncertain tax positions as a component of income tax expense. Earnings Per Share Basic earnings per share is computed by dividing net earnings attributable to Match Group shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur from stock options and other commitments to issue common stock using the treasury stock or the as if converted methods, as applicable. See “Note 10—Earnings per Share” for additional information on dilutive securities. Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income as a component of shareholders’ equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated statement of operations as a component of “other (expense) income, net.” See “Note 17—Consolidated Financial Statement Details” for additional information regarding foreign currency exchange gains and losses. Translation gains and losses relating to foreign entities that are liquidated or substantially liquidated are reclassified out of accumulated other comprehensive loss into earnings. A loss of $0.2 million during the year ended December 31, 2020 is included in “other income (expense), net” in the accompanying consolidated statement of operations. There were no such gains or losses for the years ended December 31, 2022 and 2021. Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is generally expensed over the requisite service period. See “Note 11—Stock-based Compensation” for a discussion of the Company’s stock-based compensation plans. Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders’ equity, separately from the Company’s equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders’ equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders’ equity in the accompanying consolidated balance sheet. In connection with the acquisition of certain subsidiaries, management of these businesses has retained an ownership interest. The Company is party to fair value put and call arrangements with respect to these interests. These put and call arrangements allow management of these businesses to require the Company to purchase their interests, or allow the Company to acquire such interests, at fair value. These put and call arrangements do not meet the definition of a derivative instrument as the put agreements do not provide for net settlement. These put and call arrangements become exercisable by the Company and the counterparty at various future dates. One of these arrangements was exercised during the year ended December 31, 2020. These put arrangements are exercisable by the counterparty outside the control of the Company. Accordingly, to the extent that the fair value of these interests exceeds the value determined by normal noncontrolling interest accounting, the value of such interests is adjusted to fair value with a corresponding adjustment to additional paid-in capital. During the years ended December 31, 2022, 2021, and 2020, the Company recorded adjustments of $1.4 million, $2.7 million, and $6.7 million, respectively, to increase these interests to fair value. Fair value determinations, which are level 3 assessments, require high levels of judgment and are based on various valuation techniques, including market comparables and discounted cash flow projections. Certain Risks and Concentrations The Company’s business is subject to certain risks and concentrations, including dependence on third-party technology providers, exposure to risks associated with online commerce security, and credit card fraud. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents. Cash and cash equivalents are principally maintained with financial institutions and are not covered by deposit insurance. Recent Accounting Pronouncements Accounting pronouncements adopted by the Company In October 2021, the FASB issued ASU No. 2021-08, which requires entities to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers . The update will generally result in an entity recognizing contract assets and contract liabilities as if the acquirer had originated the contracts, which, for the most part, results in no change to the value of deferred revenue when measured in purchase accounting. The new standard is effective on a prospective basis for fiscal years beginning after December 15, 2022, with early adoption permitted. We adopted the new standard in the third quarter of 2022 effective January 1, 2022 and applied its provisions to our acquisition in 2022. The adoption of the new standard did not have a material impact on our operating results, financial position, or cash flows. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 3—INCOME TAXES U.S. and foreign earnings (loss) from continuing operations before income taxes are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) U.S. $ 651,406 $ 184,835 $ 547,969 Foreign (273,915) 71,313 82,983 Total $ 377,491 $ 256,148 $ 630,952 The components of the provision (benefit) for income taxes are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Current income tax provision (benefit): Federal $ 5,703 $ 15 $ (2,044) State 4,069 3,192 1,640 Foreign 35,542 34,865 28,293 Current income tax provision 45,314 38,072 27,889 Deferred income tax (benefit) provision: Federal 76,185 (32,723) 31,025 State 6,076 (18,627) (10,451) Foreign (112,214) (6,619) (5,190) Deferred income tax (benefit) provision (29,953) (57,969) 15,384 Income tax provision (benefit) $ 15,361 $ (19,897) $ 43,273 The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below. The valuation allowance is primarily related to deferred tax assets for foreign net operating losses and U.S. foreign tax credits. December 31, 2022 2021 (In thousands) Deferred tax assets: Net operating loss carryforwards $ 60,143 $ 85,613 Tax credit carryforwards 137,481 128,731 Disallowed interest carryforwards 64,463 52,104 Capitalized research expenses 49,113 — Stock-based compensation 20,653 15,491 Accrued expenses 17,871 116,415 Exchangeable notes 44,585 52,177 Other 25,340 33,211 Total deferred tax assets 419,649 483,742 Less valuation allowance (71,132) (86,071) Net deferred tax assets 348,517 397,671 Deferred tax liabilities: Intangible assets (76,169) (165,551) Right-of-use assets (16,125) (21,784) Property and equipment (11,239) (4,923) Other (668) (737) Total deferred tax liabilities (104,201) (192,995) Net deferred tax assets $ 244,316 $ 204,676 Deferred income tax balances reflect the effects of temporary differences between the carrying amounts of assets and liabilities and their tax bases and are stated at enacted tax rates expected to be in effect when the taxes are paid or recovered. Pursuant to the Tax Cuts and Jobs Act of 2017, beginning in 2022, the Company is required to capitalize and amortize research expenses for income tax purposes. At December 31, 2022, the Company has federal and state net operating losses (“NOLs”) of $11.5 million and $213.0 million, respectively. If not utilized, $4.3 million of the federal NOLs can be carried forward indefinitely, and $7.2 million will expire at various times between 2033 and 2037. Of the state NOLs, $3.1 million can be carried forward indefinitely and $209.9 million will expire at various times between 2024 and 2042. Federal and state NOLs of $4.3 million and $182.8 million, respectively, can be used against future taxable income without restriction and the remaining NOLs are subject to limitations under Section 382 of the Internal Revenue Code, separate return limitations, and applicable state law. At December 31, 2022, the Company has foreign NOLs of $185.1 million available to offset future income. Of these foreign NOLs, $114.9 million can be carried forward indefinitely and $70.2 million will expire at various times between 2023 and 2039. During 2022, the Company recognized tax benefits related to NOLs of $9.7 million. At December 31, 2022, the Company has federal and foreign disallowed interest carryforwards of $213.2 million and $67.9 million, respectively, that can be carried forward indefinitely and can be used against future taxable income. At December 31, 2022, the Company has tax credit carryforwards of $164.0 million. Of this amount, $127.4 million relates to federal, state, and foreign tax credits for research activities, of which $76.6 million will expire at various times between 2030 and 2042. Our credit carryforwards also include $34.3 million of foreign tax credits, of which $31.8 million will expire primarily in 2027. The Company regularly assesses the realizability of deferred tax assets considering all available evidence, including, to the extent applicable, the nature, frequency, and severity of prior cumulative losses, forecasts of future taxable income, tax filing status, the duration of statutory carryforward periods, available tax planning and historical experience. During the year ended December 31, 2022, we recorded a $14.9 million net decrease to the valuation allowance primarily related to a reversal of $22.6 million of valuation allowances on certain foreign deferred tax assets due to the refinancing of various intercompany loans which are expected to generate interest income. The reversal was partially offset by $7.7 million of additional valuation allowances. At December 31, 2022, the Company had a valuation allowance of $71.1 million related to the portion of credits, NOLs, and other deferred tax assets for which it is more likely than not that the tax benefit will not be realized. A reconciliation of the income tax provision to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Income tax provision at the federal statutory rate of 21% $ 79,273 $ 53,791 $ 132,500 State income taxes, net of effect of federal tax benefit 16,953 4,530 8,803 Stock-based compensation (30,440) (63,751) (112,203) Research credits (12,611) (25,830) (21,306) Foreign-derived intangible income deduction (12,646) — — Change in valuation allowance (22,621) 8,523 29,787 Foreign income taxed at a different statutory rate (4,104) 5,808 4,884 Withholding taxes 8,922 1,057 2,933 Change in uncertain tax positions (10,694) (948) (5,770) Other, net 3,329 (3,077) 3,645 Income tax provision (benefit) $ 15,361 $ (19,897) $ 43,273 The 2022 income tax provision benefited primarily from (a) the release of a valuation allowance on certain foreign deferred tax assets as we expect to be able to use those deferred tax assets in the foreseeable future, (b) favorable outcomes of tax audits, and (c) a lower tax rate on U.S. income derived from foreign sources. The benefits were partially offset by higher state income taxes due to higher taxable income in the U.S. The 2021 and 2020 income tax provisions benefited primarily from (a) excess tax benefits generated by the exercise and vesting of stock-based awards and (b) research credits. In 2020, this benefit was partially offset by an increase in valuation allowances on foreign tax credits. A reconciliation of the beginning and ending amount of unrecognized tax benefits, including penalties but excluding interest, is as follows: December 31, 2022 2021 2020 (In thousands) Balance at January 1 $ 50,830 $ 45,624 $ 53,324 Additions based on tax positions related to the current year 5,781 8,107 7,818 Additions for tax positions of prior years 1,938 1,353 1,772 Reductions for tax positions of prior years (12,287) (1,028) — Settlements (2,139) (2,348) (16,512) Expiration of applicable statute of limitations (783) (878) (778) Balance at December 31 $ 43,340 $ 50,830 $ 45,624 The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. Our income tax provision for the years ended December 31, 2022, 2021, and 2020, includes a decrease of interest and penalties of $0.3 million, $0.3 million, and $1.7 million, respectively. At December 31, 2022 and 2021, noncurrent income taxes payable include accrued interest and penalties of $1.2 million and $1.5 million, respectively. Match Group is routinely under audit by federal, state, local, and foreign authorities in the area of income tax. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. The Internal Revenue Service (“IRS”) has substantially completed its audit of the Company’s federal income tax returns for years through December 31, 2019. The statute of limitations for years 2013 through 2019 has been extended to December 31, 2023. Returns filed in various other jurisdictions are open to examination for tax years beginning with 2014. Although we believe that we have adequately reserved for our uncertain tax positions, the final tax outcome of these matters may vary significantly from our estimates. At December 31, 2022 and 2021, unrecognized tax benefits, including interest, were $44.2 million and $51.8 million, respectively. If unrecognized tax benefits at December 31, 2022 are subsequently recognized, $31.3 million, net of related deferred tax assets and interest, would reduce income tax expense. The comparable amount as of December 31, 2021 was $46.0 million. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by approximately $7.0 million by December 31, 2023, primarily due to settlements and expirations of statutes of limitations.

DISCONTINUED OPERATIONS

DISCONTINUED OPERATIONS	12 Months Ended
DISCONTINUED OPERATIONS	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
DISCONTINUED OPERATIONS	NOTE 4—DISCONTINUED OPERATIONS As part of the Separation described in “Note 2—Summary of Significant Accounting Policies,” the operations of Former IAC businesses other than Match Group are presented as discontinued operations. The key components of (loss) earnings from discontinued operations for the years ended December 31, 2022, 2021, and 2020 consist of the following: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue $ — $ — $ 1,410,485 Operating costs and expenses — — (1,840,178) Operating loss — — (429,693) Interest expense — — (3,772) Other expense, net — — (2,503) Income tax (provision) benefit (2,211) 509 69,898 (Loss) earnings from discontinued operations $ (2,211) $ 509 $ (366,070)

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
GOODWILL AND INTANGIBLE ASSETS	NOTE 5—GOODWILL AND INTANGIBLE ASSETS Goodwill and intangible assets, net, are as follows: December 31, 2022 2021 (In thousands) Goodwill $ 2,348,366 $ 2,411,996 Intangible assets with indefinite lives 189,006 576,653 Intangible assets with definite lives, net 168,741 195,044 Total goodwill and intangible assets, net $ 2,706,113 $ 3,183,693 The following table presents the balance of goodwill, including the changes in the carrying value of goodwill, for the years ended December 31, 2022 and 2021: December 31, 2022 2021 (In thousands) Balance at January 1 $ 2,411,996 $ 1,270,532 Additions 27,086 1,243,063 Foreign Exchange Translation (90,716) (101,599) Balance at December 31 $ 2,348,366 $ 2,411,996 On July 11, 2022, Match Group completed the acquisition of all outstanding capital stock of The League App, Inc., a dating app provider focused on career-oriented individuals. The purchase price, net of cash received, was $29.9 million, of which $25.7 million was paid in cash on the acquisition date and $4.2 million was deferred cash consideration that remains payable at December 31, 2022. The purchase price was primarily allocated to goodwill and intangible assets. On June 17, 2021, Match Group completed the acquisition of all capital stock of Hyperconnect, Inc., a leading social discovery and video technology company based in Seoul, South Korea. The acquisition increased our presence in certain Asian markets and enhanced the real-time video capabilities of Match Group. The accounting purchase price was $1.75 billion, which consisted of $859.9 million of cash, net of cash acquired, and 5.9 million shares of Match Group common stock at a basis of the closing market price on the acquisition date. The purchase price was allocated to goodwill of $1.2 billion that is not deductible for tax purposes; intangible assets of $612.0 million primarily consisting of trade names and associated trademarks, both of which are indefinite life intangible assets, with a related deferred tax liability of $134.7 million; and $30.4 million of other net assets. The allocation of the accounting purchase price, which is based on Level 3 inputs, is final. During the year ended December 31, 2022, the Company recognized impairment charges of $270.1 million related to Hyperconnect indefinite- and definite-lived intangible assets related to a decline in long-term projections for the business since the acquisition in June 2021, including adverse foreign currency impacts in certain of Hyperconnect’s key markets, and the use of higher discount rates to value the assets. Additionally, the Company recognized $49.4 million of impairment Intangible assets with indefinite lives are trade names and trademarks acquired in various acquisitions. At December 31, 2022 and 2021, intangible assets with definite lives are as follows: December 31, 2022 Gross Accumulated Net Weighted-Average (In thousands) Customer lists $ 123,531 $ (41,866) $ 81,665 4.9 Patent and technology 66,754 (33,778) 32,976 4.5 Trade names 56,594 (2,503) 54,091 3.3 Other 22 (13) 9 2.0 Total $ 246,901 $ (78,160) $ 168,741 4.3 December 31, 2021 Gross Accumulated Net Weighted-Average (In thousands) Customer lists $ 129,427 $ (15,487) $ 113,940 4.9 Patent and technology 99,512 (18,657) 80,855 4.2 Trade names 1,354 (1,193) 161 1.3 Other 425 (337) 88 2.7 Total $ 230,718 $ (35,674) $ 195,044 4.6 At December 31, 2022, amortization of intangible assets with definite lives is estimated to be as follows: (In thousands) 2023 $ 45,635 2024 42,925 2025 36,276 2026 18,322 2027 and thereafter 25,583 Total $ 168,741

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
FINANCIAL INSTRUMENTS	Dec. 31, 2022
Fair Value Disclosures [Abstract]
FINANCIAL INSTRUMENTS	NOTE 6—FINANCIAL INSTRUMENTS Equity securities without readily determinable fair values At both December 31, 2022 and 2021, the carrying value of the Company’s investments in equity securities without readily determinable fair values totaled $14.2 million, and is included in “Other non-current assets” in the accompanying consolidated balance sheet. The cumulative downward adjustments (including impairments) to the carrying value of equity securities without readily determinable fair values held as of December 31, 2022, since the adoption of ASU 2016-01 on January 1, 2018 through December 31, 2022, were $2.1 million. For both the years ended December 31, 2022 and 2021, there were no adjustments to the carrying value of equity securities without readily determinable fair values. Fair Value Measurements The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis: December 31, 2022 Quoted Market Significant Other Observable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 77,150 $ — $ 77,150 Time deposits — 25,593 25,593 Short-term investments: Time deposits — 8,723 8,723 Total $ 77,150 $ 34,316 $ 111,466 December 31, 2021 Quoted Market Significant Other Observable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 260,582 $ — $ 260,582 Time deposits — 36,831 36,831 Short-term investments: Time deposits — 11,818 11,818 Total $ 260,582 $ 48,649 $ 309,231 Financial instruments measured at fair value only for disclosure purposes The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes. December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Current maturities of long-term debt, net (a)(b)(c) $ — $ — $ (84,333) $ (254,472) Long-term debt, net (b)(c) $ (3,835,726) $ (3,407,391) $ (3,829,421) $ (4,772,140) ______________________ (a) At December 31, 2021, the carrying value excludes the $15.6 million aggregate principal amount of the exchanged 2022 Exchangeable Notes as that amount is carried at fair value as described below. (b) At December 31, 2021, the carrying value of current maturities of long-term debt, net includes unamortized debt issuance costs of $0.6 million. At December 31, 2022 and 2021, the carrying value of long-term debt, net includes unamortized original issue discount and debt issuance costs of $39.3 million and $45.6 million, respectively. (c) At December 31, 2022, the fair value of the outstanding 2026 Exchangeable Notes and 2030 Exchangeable Notes is $514.4 million and $499.7 million, respectively. At December 31, 2021, the fair value of the outstanding 2022 Exchangeable Notes, 2026 Exchangeable Notes, and 2030 Exchangeable Notes is $302.2 million, $932.6 million, and $1,017.7 million, respectively. At December 31, 2022 and 2021, the fair value of long-term debt, net is estimated using observable market prices or indices for similar liabilities, which are Level 2 inputs. Derivatives associated with the repurchase and exchanges of 2022 Exchangeable Notes On September 22, 2021, we entered into privately negotiated agreements with a limited number of holders of the 2022 Exchangeable Notes to repurchase a portion of the outstanding 2022 Exchangeable Notes. The Company determined that the terms of the repurchase agreements included an embedded derivative, indexed to the value of the Company’s stock, that required bifurcation and separate accounting as a derivative liability under ASC Topic 815, Derivatives and Hedging . The Company measures embedded derivatives at their estimated fair value and recognizes changes in their estimated fair value in net income during the current reporting period. At the inception of these agreements on September 22, 2021, the fair value of the embedded derivative was zero and the number of shares to be issued to holders of the 2022 Exchangeable Notes was not yet determinable. At September 30, 2021, under the terms of the agreements, the number of shares to be issued became fixed at 5.5 million. The corresponding loss of $14.5 million, related to the change in the fair value of the embedded derivative, which was driven by an increase in our stock price from September 22, 2021 to October 4, 2021, the settlement date of the transaction, was recorded within “other income (expense), net” in the accompanying consolidated statement of operations. During the year ended December 31, 2021, $18.6 million aggregate principal amount of the 2022 Exchangeable Notes were presented for exchange prior to maturity at the option of the noteholders, $3.0 million of which was settled during that year and $15.6 million of which was settled in January 2022. In accordance with the indenture governing the 2022 Exchangeable Notes, the Company elected to settle these exchanges entirely in cash with the settlement amount determined by the volume-weighted average price of Match Group common stock over a 40-day measurement period. At the time that the Company elected cash settlement, the embedded derivative for the conversion option of the 2022 Exchangeable Notes no longer qualified for the derivative scope exception for contracts indexed to an entity’s own equity. We recognized an obligation of $48.5 million in “accrued expenses and other current liabilities” to settle the conversion option as of the date of the exchanges, with an offset to paid-in capital. Subsequently, we recognized $9.7 million in gains, which is included in “other (expense) income, net” within the accompanying consolidated statement of operations for the year ended December 31, 2021, related to the change in the fair value of the embedded derivative between the date we elected to settle in cash and the end of the 40-day measurement period, or December 31, 2021, if the measurement period extended past year-end. For the 2022 Exchangeable Notes that were presented for exchange and which were still outstanding at December 31, 2021 and were settled in January 2022, the following items were outstanding on the consolidated balance sheet at December 31, 2021: • The fair value of the outstanding embedded derivative of $7.4 million, which is included as an asset within “other current assets;” • the aggregate principal amount of $15.6 million for such 2022 Exchangeable Notes, which is presented within “current maturities of long-term debt, net;” and • an incremental $39.5 million liability recorded on the date of exchange, which is presented within “accrued expenses and other current liabilities.“ Additionally, when the Company elected to settle the 2022 Exchangeable Notes presented for exchange entirely in cash, a proportionate amount of note hedges was also exercised and settled in cash based on the same 40-day measurement period to determine the settlement value. Similar to the exchanged 2022 Exchangeable Notes, the derivative scope exception for contracts indexed to an entity’s own equity no longer applied to the exercised note hedges as a result of the requirement to settle the securities in cash. We recognized an asset of $48.5 million related to the settlement of these note hedges, with an offset to paid-in capital. Subsequently, we recognized a loss of $9.7 million, which is included in “ other (expense) income, net At December 31, 2021, the net position of the various assets and liabilities associated with the unsettled 2022 Exchangeable Notes presented for exchange and the related note hedges is a $15.6 million liability, representing the principal amount of such 2022 Exchangeable Notes, which were settled in January 2022.

LONG-TERM DEBT, NET

LONG-TERM DEBT, NET	12 Months Ended
LONG-TERM DEBT, NET	Dec. 31, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT, NET	NOTE 7—LONG-TERM DEBT, NET Long-term debt, net consists of: December 31, 2022 2021 (In thousands) Credit Facility due February 13, 2025 $ — $ — Term Loan due February 13, 2027 425,000 425,000 5.00% Senior Notes due December 15, 2027 (the “5.00% Senior Notes”); interest payable each June 15 and December 15 450,000 450,000 4.625% Senior Notes due June 1, 2028 (the “4.625% Senior Notes”); interest payable each June 1 and December 1 500,000 500,000 5.625% Senior Notes due February 15, 2029 (the “5.625% Senior Notes”); interest payable each February 15 and August 15 350,000 350,000 4.125% Senior Notes due August 1, 2030 (the “4.125% Senior Notes”); interest payable each February 1 and August 1 500,000 500,000 3.625% Senior Notes due October 1, 2031 (the “3.625% Senior Notes”); interest payable each April 1 and October 1 commencing on April 1, 2022 500,000 500,000 0.875% Exchangeable Senior Notes due October 1, 2022 (the “2022 Exchangeable Notes”); interest payable each April 1 and October 1 — 100,500 0.875% Exchangeable Senior Notes due June 15, 2026 (the “2026 Exchangeable Notes”); interest payable each June 15 and December 15 575,000 575,000 2.00% Exchangeable Senior Notes due January 15, 2030 (the “2030 Exchangeable Notes”); interest payable each January 15 and July 15 575,000 575,000 Total long-term debt 3,875,000 3,975,500 Less: Current maturities of long-term debt — 100,500 Less: Unamortized original issue discount 4,366 5,215 Less: Unamortized debt issuance costs 34,908 40,364 Total long-term debt, net $ 3,835,726 $ 3,829,421 The following diagram illustrates where debt is held in our corporate structure as of December 31, 2022. Credit Facility and Term Loan MG Holdings II is the borrower under a credit agreement (as amended, the “Credit Agreement”) that provides for the Credit Facility and the Term Loan. The Credit Agreement provides for a benchmark replacement should the LIBOR rate not be available in the future. The rate used would be agreed to between the administrative agent and the Company and may be based upon a secured overnight financing rate at the Federal Reserve Bank of New York. Additional information about the benchmark replacement can be found in Amendment No. 6 to the Credit Agreement. The Credit Facility has a borrowing capacity of $750 million and matures on February 13, 2025. At both December 31, 2022 and 2021, there were no outstanding borrowings, $0.4 million in outstanding letters of credit, and $749.6 million of availability under the Credit Facility. The annual commitment fee on undrawn funds, which is based on MG Holdings II’s consolidated net leverage ratio, was 25 basis points as of December 31, 2022. Borrowings under the Credit Facility bear interest, at MG Holdings II’s option, at a base rate or LIBOR, in each case plus an applicable margin, based on MG Holdings II’s consolidated net leverage ratio. If MG Holdings II borrows under the Credit Facility, it will be required to maintain a consolidated net leverage ratio of not more than 5.0 to 1.0. At both December 31, 2022 and 2021, the outstanding balance on the Term Loan was $425 million. The Term Loan bears interest at LIBOR plus 1.75%, which was 6.49% and 1.91% at December 31, 2022 and 2021, respectively. The Term Loan matures on February 13, 2027. Interest payments are due at least quarterly through the term of the loan. The Term Loan provides for annual principal payments as part of an excess cash flow sweep provision, the amount of which, if any, is governed by the secured net leverage ratio set forth in the Credit Agreement. The Credit Agreement includes covenants that would limit the ability of MG Holdings II to pay dividends, make distributions, or repurchase MG Holdings II’s stock in the event MG Holdings II’s secured net leverage ratio exceeds 2.0 to 1.0, while the Term Loan remains outstanding and, thereafter, if MG Holdings II’s consolidated net leverage ratio exceeds 4.0 to 1.0, or if an event of default has occurred. The Credit Agreement includes additional covenants that limit the ability of MG Holdings II and its subsidiaries to, among other things, incur indebtedness, pay dividends, or make distributions. Obligations under the Credit Facility and Term Loan are unconditionally guaranteed by certain MG Holdings II wholly-owned domestic subsidiaries and are also secured by the stock of certain MG Holdings II domestic and foreign subsidiaries. The Term Loan and outstanding borrowings, if any, under the Credit Facility rank equally with each other, and have priority over the Senior Notes to the extent of the value of the assets securing the borrowings under the Credit Agreement. Senior Notes The 3.625% Senior Notes were issued on October 4, 2021. The proceeds from these notes were used to redeem a portion of the 2022 Exchangeable Notes and for general corporate purposes. At any time prior to October 1, 2026, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning October 1, Percentage 2026 101.813% 2027 101.208% 2028 100.604% 2029 and thereafter 100.000% The 4.625% Senior Notes were issued on May 19, 2020. The proceeds from these notes were used to redeem then outstanding senior notes, to pay expenses associated with the offering, and for general corporate purposes. At any time prior to June 1, 2023, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning June 1, Percentage 2023 102.313% 2024 101.156% 2025 and thereafter 100.000% The 4.125% Senior Notes were issued on February 11, 2020. The proceeds from these notes were used to fund a portion of the $3.00 per common share of Former Match Group that was payable in connection with the Separation. At any time prior to May 1, 2025, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning May 1, Percentage 2025 102.063% 2026 101.375% 2027 100.688% 2028 and thereafter 100.000% The 5.625% Senior Notes were issued on February 15, 2019. The proceeds from these notes were used to repay outstanding borrowings under the Credit Facility, to pay expenses associated with the offering, and for general corporate purposes. At any time prior to February 15, 2024, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning February 15, Percentage 2024 102.813% 2025 101.875% 2026 100.938% 2027 and thereafter 100.000% The 5.00% Senior Notes were issued on December 4, 2017, and are currently redeemable. The proceeds, along with cash on hand, were used to redeem then outstanding senior notes and pay the related call premium. These notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date: Beginning December 15, Percentage 2022 102.500% 2023 101.667% 2024 100.833% 2025 and thereafter 100.000% The indenture governing the 5.00% Senior Notes contains covenants that would limit MG Holdings II’s ability to pay dividends or to make distributions and repurchase or redeem MG Holdings II’s stock in the event a default has occurred or MG Holdings II’s consolidated leverage ratio (as defined in the indenture) exceeds 5.0 to 1.0. At December 31, 2022, there were no limitations pursuant thereto. There are additional covenants in the 5.00% Senior Notes indenture that limit the ability of MG Holdings II and its subsidiaries to, among other things, (i) incur indebtedness, make investments, or sell assets in the event MG Holdings II is not in compliance with specified financial ratios, and (ii) incur liens, enter into agreements restricting their ability to pay dividends, enter into transactions with affiliates, or consolidate, merge, or sell substantially all of their assets. The indentures governing the 3.625% , 4.125%, 4.625%, and 5.625% Senior Notes are less restrictive than the indentures governing the 5.00% Senior Notes and generally only limit MG Holdings II’s and its subsidiaries’ ability to, among other things, create liens on assets, or consolidate, merge, sell, or otherwise dispose of all or substantially all of their assets. The Senior Notes all rank equally in right of payment. Exchangeable Notes During 2017, Match Group FinanceCo, Inc., a direct, wholly-owned subsidiary of the Company, issued $517.5 million aggregate principal amount of its 2022 Exchangeable Notes. During the years ended December 31, 2022 and 2021 all the outstanding 2022 Exchangeable Notes were redeemed or presented for exchange. See “Redemption and exchanges of 2022 Exchangeable Notes and related note hedges and warrants” below for details. During 2019, Match Group FinanceCo 2, Inc. and Match Group FinanceCo 3, Inc., direct, wholly-owned subsidiaries of the Company, issued $575.0 million aggregate principal amount of its 2026 Exchangeable Notes and $575.0 million aggregate principal amount of its 2030 Exchangeable Notes, respectively. The 2026 and 2030 Exchangeable Notes (collectively the “Exchangeable Notes”) are guaranteed by the Company but are not guaranteed by MG Holdings II or any of its subsidiaries. The following table presents details of the outstanding exchangeable features: Number of shares of the Company’s Common Stock into which each $1,000 of Principal of the Exchangeable Notes is Exchangeable (a) Approximate Equivalent Exchange Price per Share (a) Exchangeable Date 2026 Exchangeable Notes 11.4259 $ 87.52 March 15, 2026 2030 Exchangeable Notes 11.8739 $ 84.22 October 15, 2029 ______________________ (a) Subject to adjustment upon the occurrence of specified events. As more specifically set forth in the applicable indentures, the Exchangeable Notes are exchangeable under the following circumstances: (1) during any calendar quarter (and only during such calendar quarter), if the last reported sale price of the Company's common stock for at least 20 trading days (whether or not consecutive) during the period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter is greater than or equal to 130% of the exchange price on each applicable trading day; (2) during the five five (3) if the issuer calls the notes for redemption, at any time prior to the close of business on the scheduled trading day immediately preceding the redemption date; or (4) upon the occurrence of specified corporate events as further described in the indentures governing the respective Exchangeable Notes. On or after the respective exchangeable dates noted in the table above, until the close of business on the second scheduled trading day immediately preceding the maturity date, holders may exchange all or any portion of their Exchangeable Notes regardless of the foregoing conditions. Upon exchange, the issuer, in its sole discretion, has the option to settle the Exchangeable Notes with any of the three following alternatives: (1) shares of the Company’s common stock, (2) cash, or (3) a combination of cash and shares of the Company's common stock. It is the Company’s intention to settle the Exchangeable Notes with cash equal to the face amount of the notes upon exchange. Any dilution arising from the 2026 and 2030 Exchangeable Notes would be mitigated by the 2026 and 2030 Exchangeable Notes Hedges (defined below), respectively. There were not any 2026 or 2030 Exchangeable Notes presented for exchange during the years ended December 31, 2022 and 2021. Neither of the 2026 and 2030 Exchangeable Notes were exchangeable as of December 31, 2022. The following table presents the if-converted value that exceeded the principal of each Exchangeable Note outstanding as of December 31, 2022 and 2021 based on the Company’s stock price on December 31, 2022 and 2021, respectively. December 31, 2022 December 31, 2021 (In millions) 2022 Exchangeable Notes N/A $ 170.4 2026 Exchangeable Notes $ — $ 293.9 2030 Exchangeable Notes $ — $ 327.9 Additionally, all or any portion of the 2026 Exchangeable Notes and 2030 Exchangeable Notes may be redeemed for cash, at the respective issuer’s option, on or after June 20, 2023 and July 20, 2026, respectively, if the last reported sale price of the Company’s common stock has been at least 130% of the exchange price then in effect for at least 20 trading days (whether or not consecutive), including at least one of the five trading days immediately preceding the date on which the notice of redemption is provided, during any 30 consecutive trading day period ending on, and including, the trading day immediately preceding the date on which the applicable issuer provides notice of redemption, at a redemption price equal to 100% of the principal amount to be redeemed, plus accrued and unpaid interest to, but excluding, the redemption date. The following table sets forth the components of the outstanding Exchangeable Notes as of December 31, 2022 and 2021: December 31, 2022 December 31, 2021 2026 Exchangeable Notes 2030 Exchangeable Notes 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Principal $ 575,000 $ 575,000 $ 100,500 $ 575,000 $ 575,000 Less: unamortized debt issuance costs 5,562 7,645 573 7,130 8,638 Net carrying value included in current maturities of long-term debt, net $ — $ — $ 99,927 $ — $ — Net carrying value included in long-term debt, net $ 569,438 $ 567,355 $ — $ 567,870 $ 566,362 The following table sets forth interest expense recognized related to the Exchangeable Notes for the years ended December 31, 2022, 2021, and 2020: Year Ended December 31, 2022 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 366 $ 5,031 $ 11,500 Amortization of debt issuance costs 401 1,568 993 Total interest expense recognized $ 767 $ 6,599 $ 12,493 Year Ended December 31, 2021 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 3,525 $ 5,031 $ 11,500 Amortization of debt issuance costs 2,939 1,570 989 Total interest expense recognized $ 6,464 $ 6,601 $ 12,489 Year Ended December 31, 2020 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 4,528 $ 5,031 $ 11,500 Amortization of debt issuance costs 3,646 1,533 950 Total interest expense recognized $ 8,174 $ 6,564 $ 12,450 Prior to maturity, the effective interest rate for the 2022 Exchangeable Notes was 1.6%. The effective interest rates for the 2026 and 2030 Exchangeable Notes are 1.2% and 2.2%, respectively. Exchangeable Notes Hedges and Warrants In connection with the Exchangeable Notes offerings, the Company purchased call options allowing the Company to purchase initially (subject to adjustment upon the occurrence of specified events) the same number of shares that would be issuable upon the exchange of the applicable Exchangeable Notes at the price per share set forth below (the “Exchangeable Notes Hedges”), and sold warrants allowing the counterparty to purchase (subject to adjustment upon the occurrence of specified events) shares at the per share price set forth below (the “Exchangeable Notes Warrants”). The Exchangeable Notes Hedges are expected to reduce the potential dilutive effect on the Company’s common stock upon any exchange of notes and/or offset any cash payment Match Group FinanceCo 2, Inc. or Match Group FinanceCo 3, Inc. is required to make in excess of the principal amount of the exchanged notes. The Exchangeable Notes Warrants have a dilutive effect on the Company’s common stock to the extent that the market price per share of the Company’s common stock exceeds their respective strike prices. The following tables present details of the Exchangeable Notes Hedges and Warrants outstanding at December 31, 2022: Number of Shares (a) Approximate Equivalent Exchange Price per Share (a) (Shares in millions) 2026 Exchangeable Notes Hedges 6.6 $ 87.52 2030 Exchangeable Notes Hedges 6.8 $ 84.22 Number of Shares (a) Weighted Average Strike Price per Share (a) (Shares in millions) 2022 Exchangeable Notes Warrants (b) 1.9 $ 68.22 2026 Exchangeable Notes Warrants 6.6 $ 134.76 2030 Exchangeable Notes Warrants 6.8 $ 134.82 ______________________ (a) Subject to adjustment upon the occurrence of specified events. (b) The outstanding 2022 Exchangeable Notes Warrants at December 31, 2022 will be exercised ratably over 80 trading days commencing on the first trading day following the expiration date through April 27, 2023. Redemption and exchanges of 2022 Exchangeable Notes and related note hedges and warrants On October 4, 2021, we repurchased $414.0 million aggregate principal amount of our outstanding 2022 Exchangeable Notes, pursuant to privately negotiated agreements executed on September 22, 2021, for approximately $1.5 billion, including accrued and unpaid interest on the repurchased notes, funded with (i) net proceeds of $879.0 million from a registered direct offering to the holders of the 2022 Exchangeable Notes being repurchased of 5,534,098 shares of our common stock at a price of $158.83 per share, (ii) approximately $420 million of net proceeds from the 3.625% Senior Notes offering; and (iii) net proceeds of approximately $201 million from the unwind of a proportionate amount of outstanding hedges and warrants, each representing 9.4 million underlying shares, corresponding to the 2022 Exchangeable Notes repurchased. See “Note 6—Financial Instruments” for additional information. Separately, during the years ended December 31, 2022 and 2021, $40.6 million and $18.6 million aggregate principal amount of the 2022 Exchangeable Notes, respectively, were presented for exchange prior to maturity. Of the total $59.2 million aggregate principal amount presented for exchange prior to maturity, $56.2 million and $3.0 million were settled during the years ended December 31, 2022 and 2021, respectively. The remaining 2022 Exchangeable Notes outstanding immediately prior to maturity on October 1, 2022, totaling $44.3 million aggregate principal amount, were presented by holders for exchange on or before September 30, 2022 with settlement occurring entirely in cash in October 2022, in accordance with their terms. In connection with the 2022 Exchangeable Notes presented for exchange during the years ended December 31, 2022 and 2021, we exercised 1.9 million and 0.4 million underlying shares of the related 2022 Exchangeable Notes Hedges, respectively, which were valued based on the volume-weighted average price of Match Group common stock over a 40-day measurement period. During the years ended December 31, 2022 and 2021, the Company received $75.9 million and $6.6 million, respectively, in cash related to these hedge settlements. During the year ended December 31, 2022, we paid $7.5 million to settle 0.4 million underlying shares of the 2022 Exchangeable Notes Warrants. Long-term debt maturities Years Ending December 31, (In thousands) 2026 $ 575,000 2027 875,000 2028 500,000 2029 350,000 2030 1,075,000 2031 500,000 Total 3,875,000 Less: Unamortized original issue discount 4,366 Less: Unamortized debt issuance costs 34,908 Total long-term debt, net $ 3,835,726

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 31, 2022
Stockholders' Equity Note [Abstract]
SHAREHOLDERS' EQUITY	NOTE 8—SHAREHOLDERS’ EQUITY Description of Common Stock Holders of Match Group common stock are entitled to one vote per share on all matters to be voted upon by the stockholders. Holders of Match Group common stock are entitled to receive, share for share, such dividends as may be declared by Match Group’s Board of Directors out of funds legally available therefor. In the event of a liquidation, dissolution, or winding up, holders of the Company’s common stock are entitled to receive ratably the assets available for distribution to stockholders after payment of all liabilities. Reserved Common Shares In connection with equity compensation plans, the Exchangeable Notes, and warrants, 69.3 million shares of Match Group common stock are reserved at December 31, 2022. Retirement of Treasury Stock On June 30, 2020, prior to the Separation, Former IAC retired all Former IAC common stock and Class B common stock then held in treasury. Common Stock Repurchases In May 2022, our Board of Directors authorized the repurchase of 12.5 million shares of our common stock. At December 31, 2022, we have approximately 5.3 million shares remaining in our share repurchase authorization. During the year ended December 31, 2022, we repurchased 7.2 million shares of our common stock for aggregate consideration, on a trade date basis, of $482.0 million. No repurchases were made during 2021 or 2020. Preferred Stock The Company has authorized 100,000,000 shares, $0.01 par value per share, of preferred stock. No shares have been issued under this authorization. Series of equity transactions related to the Separation of Former IAC Upon the consummation of the Separation, holders of Former IAC common stock exchanged each share of common stock for (i) one share of Series 1 Mandatorily Exchangeable Preferred Stock, which was immediately exchanged for one share of IAC common stock and then retired; and (ii) 2.1584 shares of Match Group common stock, par value $0.001 per share. Upon the consummation of the Separation, holders of Former IAC Class B common stock exchanged each share of Class B common stock for (i) one share of Series 2 Mandatorily Exchangeable Preferred Stock, which was immediately exchanged for one share of IAC Class B common stock and then retired; and (ii) 2.1584 shares of Match Group common stock, par value $0.001 per share. Issuance of Common Stock In July 2020, in connection with the Separation, Former IAC completed the sale of an additional 17.3 million newly issued Match Group common shares. The proceeds of $1.4 billion, net of associated fees, were transferred directly to IAC. In October 2021, we completed the sale of 5.5 million common shares. The net proceeds of $879.0 million were used to repurchase $414.0 million aggregate principal amount of our outstanding 2022 Exchangeable Notes. See “Note 7—Long-term Debt, net” for additional information on the redemption of a portion of the 2022 Exchangeable Notes.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE LOSS	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS	Dec. 31, 2022
Equity [Abstract]
ACCUMULATED OTHER COMPREHENSIVE LOSS	NOTE 9—ACCUMULATED OTHER COMPREHENSIVE LOSS The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings. Year Ended December 31, 2022 Foreign Currency Translation Adjustment Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (223,754) $ (223,754) Other comprehensive loss (145,428) (145,428) Balance at December 31 $ (369,182) $ (369,182) Year Ended December 31, 2021 Foreign Currency Translation Adjustment Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (81,454) $ (81,454) Other comprehensive loss (142,300) (142,300) Balance at December 31 $ (223,754) $ (223,754) Year Ended December 31, 2020 Foreign Currency Translation Adjustment Unrealized (Loss) Gain on Available-For-Sale Security Accumulated Other Comprehensive (Loss) Income (In thousands) Balance at January 1 $ (136,349) $ — $ (136,349) Other comprehensive income (loss) before reclassifications 40,655 (1) 40,654 Amounts reclassified into earnings (168) — (168) Net period other comprehensive income (loss) 40,487 (1) 40,486 Allocation of accumulated other comprehensive loss related to the noncontrolling interests 628 — 628 Separation of IAC 13,780 1 13,781 Balance at December 31 $ (81,454) $ — $ (81,454) At December 31, 2022, 2021, and 2020, there was no tax benefit or provision on the accumulated other comprehensive loss.

EARNINGS PER SHARE

EARNINGS PER SHARE	12 Months Ended
EARNINGS PER SHARE	Dec. 31, 2022
Earnings Per Share [Abstract]
EARNINGS PER SHARE	NOTE 10—EARNINGS PER SHARE As a result of the Separation, weighted average basic and dilutive shares outstanding for all periods prior to the Separation reflect the share position of Former IAC multiplied by the Separation exchange ratio of 2.1584. The following table sets forth the computation of the basic and diluted earnings per share attributable to Match Group shareholders: Years Ended December 31, 2022 2021 2020 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator Net earnings from continuing operations $ 362,130 $ 362,130 $ 276,045 $ 276,045 $ 587,679 $ 587,679 Net loss (earnings) attributable to noncontrolling interests 2,027 2,027 1,169 1,169 (59,599) (59,599) Impact from subsidiaries' dilutive securities of continuing operations (a) — (222) — (993) — (9,999) Interest on dilutive Exchangeable Notes, net of income tax (b) — 4,151 — 6,616 — 16,300 Net earnings from continuing operations attributable to Match Group, Inc. shareholders $ 364,157 $ 368,086 $ 277,214 $ 282,837 $ 528,080 $ 534,381 (Loss) earnings from discontinued operations, net of tax $ (2,211) $ (2,211) $ 509 $ 509 $ (366,070) $ (366,070) Net loss attributable to noncontrolling interests of discontinued operations — — — — 319 319 Impact from subsidiaries’ dilutive securities of discontinued operations (a) — — — — — (240) Net (loss) earnings from discontinued operations attributable to shareholders (2,211) (2,211) 509 509 (365,751) (365,991) Net earnings attributable to Match Group, Inc. shareholders $ 361,946 $ 365,875 $ 277,723 $ 283,346 $ 162,329 $ 168,390 Denominator Weighted average basic shares outstanding 282,564 282,564 275,004 275,004 223,433 223,433 Dilutive securities (a)(c)(d) — 5,020 — 13,866 — 12,157 Dilutive shares from Exchangeable Notes, if-converted (b) — 7,631 — 15,970 — 20,430 Denominator for earnings per share—weighted average shares (a)(c)(d) 282,564 295,215 275,004 304,840 223,433 256,020 Earnings (loss) per share: Earnings per share from continuing operations $ 1.29 $ 1.25 $ 1.01 $ 0.93 $ 2.36 $ 2.09 (Loss) earnings per share from discontinued operations, net of tax $ (0.01) $ (0.01) $ 0.00 $ 0.00 $ (1.64) $ (1.43) Earnings per share attributable to Match Group, Inc. shareholders $ 1.28 $ 1.24 $ 1.01 $ 0.93 $ 0.73 $ 0.66 ______________________ (a) Prior to the Separation, Former IAC had the option to settle certain Former Match Group and ANGI Homeservices (“ANGI”) stock-based awards with Former IAC shares. For the period prior to the Separation in the year ended December 31, 2020, for continuing operations it was more dilutive for Former Match Group to settle certain Former Match Group equity awards; and for discontinued operations it was more dilutive for ANGI to settle certain ANGI equity awards. (b) The Company uses the if-converted method for calculating the dilutive impact of the outstanding Exchangeable Notes. For the years ended December 31, 2022 and 2021, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022 and 2026 Exchangeable Notes and dilutive shares were included for the same set of notes. For the years ended December 31, 2022 and 2021, the 2030 Exchangeable Notes were not more dilutive under the if-converted method and therefore the weighted average 6.8 million shares related to the 2030 Exchangeable Notes are excluded from dilutive securities for both years. For the year ended December 31, 2020, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022, 2026, and 2030 Exchangeable Notes and dilutive shares were included for the same set of notes at the Match Group exchange rates. (c) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options, warrants, and subsidiary denominated equity and vesting of restricted stock units. For the years ended December 31, 2022, 2021, and 2020, 16.0 million, 0.9 million, and 13.4 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. (d) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the years ended December 31, 2022, 2021, and 2020, 1.6 million, 1.0 million, and 0.4 million market-based awards and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11—STOCK-BASED COMPENSATION The Company currently has three active stock and annual incentive plans; two Former Match Group plans were assumed as part of the Separation (the 2015 and 2017 plans) and another plan was approved by shareholders on June 25, 2020 (the 2020 plan). The 2015 and 2017 plans (i) cover stock options to acquire shares of Match Group common stock, restricted stock units (“RSUs”), PSUs, and stock settled stock appreciation rights denominated in the equity of certain of our subsidiaries, in each case with respect to awards granted by the Company as well as awards previously granted by Former Match Group prior to the Separation, and (ii) provide for the future grant of equity awards by the Company. The 2015 and 2017 plans authorize the Company to grant awards to its employees, officers, directors and consultants. At December 31, 2022, there were 27.8 million shares available for the future grant of equity awards under the 2015 and 2017 plans collectively. The 2020 plan covers options previously granted by Former IAC that converted into Match Group options as a result of the Separation. No additional grants can be made from the 2020 plan. The 2015 and 2017 plans have a stated term of ten years and provide that the exercise price of stock options granted will not be less than the market price of the Company’s common stock on the grant date. Neither plan specifies grant dates or vesting schedules of awards as those determinations have been delegated to the Compensation and Human Resources Committee of Match Group’s Board of Directors (the “Committee”). Each grant agreement reflects the vesting schedule for that particular grant as determined by the Committee. Stock options outstanding will generally vest in four equal annual installments over a four-year period. RSUs outstanding generally vest over a three two Stock-based compensation expense recognized in the consolidated statement of operations includes expense related to the Company’s stock options, RSUs, market-based awards, PSUs for which vesting is considered probable, and equity instruments denominated in shares of subsidiaries. The amount of stock-based compensation expense recognized is net of estimated forfeitures, as the expense recorded is based on awards that are ultimately expected to vest. The forfeiture rate is estimated at the grant date based on historical experience and revised, if necessary, in subsequent periods if actual forfeitures differ from the estimated rate. At December 31, 2022, there is $365.3 million of unrecognized compensation cost, net of estimated forfeitures, related to all outstanding equity-based awards, which is expected to be recognized over a weighted average period of approximately 2.5 years. The total income tax benefit recognized in the accompanying consolidated statement of operations for the years ended December 31, 2022, 2021, and 2020 related to all stock-based compensation is $72.5 million, $95.1 million and $136.6 million, respectively. The aggregate income tax benefit recognized related to the exercise of stock options for the years ended December 31, 2022, 2021, and 2020 is $53.5 million, $53.8 million, and $105.5 million, respectively. Stock Options Stock options outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: December 31, 2022 Shares Weighted Weighted Aggregate (Shares and intrinsic value in thousands) Outstanding at January 1, 2022 4,468 $ 20.58 Exercised (729) 17.60 Forfeited (21) 28.15 Expired (7) 15.24 Outstanding at December 31, 2022 3,711 $ 21.13 4.0 $ 77,059 Options exercisable 3,679 $ 21.31 3.9 $ 75,730 ______________________ The aggregate intrinsic value in the table above represents the difference between Match Group’s closing stock price on the last trading day of 2022 and the exercise price, multiplied by the number of in-the-money options that would have been exercised had option holders exercised their options on December 31, 2022. The total intrinsic value of stock options exercised during the years ended December 31, 2022 and 2021 is $54.5 million and $406.1 million, respectively. The following table summarizes the information about stock options outstanding and exercisable at December 31, 2022: Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at December 31, 2022 Weighted- Weighted-Average Exercisable at December 31, 2022 Weighted- Weighted-Average (Shares in thousands) $0.01 to $10.00 477 3.6 $ 7.88 445 3.2 $ 8.42 $10.01 to $20.00 1,256 3.5 14.52 1,256 3.5 14.52 $20.01 to $30.00 1,542 3.8 24.41 1,542 3.8 24.41 $30.01 to $40.00 144 5.1 35.82 144 5.1 35.82 $40.01 to $50.00 292 6.5 46.65 292 6.5 46.60 3,711 4.0 $ 21.13 3,679 3.9 $ 21.31 Cash received from Match Group stock option exercises for the years ended December 31, 2022, 2021, and 2020 was $20.5 million, $58.4 million, and $155.4 million, respectively. Restricted Stock Units, Performance-Based Stock Units, and Market-Based Awards RSUs, PSUs, and market-based awards are awards in the form of phantom shares or units denominated in a hypothetical equivalent number of shares of Match Group common stock, with the value of each RSU and PSU equal to the fair value of Match Group common stock at the date of grant. For market-based awards, the grant date fair value was estimated using a lattice model that incorporates a Monte Carlo simulation of the valuation of a wholly-owned business. Each RSU, PSU, and market-based award grant is subject to service-based vesting, where a specific period of continued employment must pass before an award vests. PSUs also include performance-based vesting conditions where certain performance targets set at the time of grant must be achieved before an award vests. The number of market-based awards that ultimately vest is based on a valuation of a wholly-owned business or the Company’s market performance relative to certain other publicly-traded companies. For RSU grants, the expense is measured at the grant date as the fair value of Match Group common stock and expensed as stock-based compensation over the vesting term. For PSU grants, the expense is measured at the grant date as the fair value of Match Group common stock and expensed as stock-based compensation over the vesting term if the performance targets are considered probable of being achieved. Unvested RSUs, PSUs, and market-based awards outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: RSUs PSUs Market-based awards Number of shares Weighted Average Grant Date Fair Value Number of shares (a) Weighted Average Grant Date Fair Value Number of shares (a) Weighted Average Grant Date Fair Value (Shares in thousands) Unvested at January 1, 2022 3,120 $ 105.33 541 $ 98.41 782 $ 138.95 Granted 3,772 95.05 45 109.80 805 134.65 Vested (1,518) 84.99 (245) 66.62 (109) 17.55 Forfeited (717) 117.96 (189) 109.57 (72) 149.87 Unvested at December 31, 2022 4,657 $ 101.69 152 $ 138.96 1,406 $ 145.32 ______________________ (a) Represents the maximum shares issuable. The weighted average fair value of RSUs and PSUs granted during the years ended December 31, 2022 and 2021, based on market prices of Match Group’s common stock on the grant date, was $95.22 and $157.81, respectively. The total fair value of RSUs that vested during the years ended December 31, 2022 and 2021 was $129.0 million and $67.5 million, respectively. The total fair value of PSUs that vested during the year ended December 31, 2022 was $16.3 million. No PSUs vested during the year ended December 31, 2021. There were 0.8 million market-based awards granted during both the years ended December 31, 2022 and 2021. The vesting of the awards granted in 2022 and 2021 are dependent upon the Company’s total shareholder return relative to the Nasdaq 100 Total Return Index over the various performance periods. The total fair value of market-based awards that vested during the years ended December 31, 2022 and 2021 was $1.9 million and $11.1 million, respectively. Equity Instruments Denominated in Shares of Certain Subsidiaries The Company has granted stock settled stock appreciation rights denominated in the equity of certain non-publicly traded subsidiaries to employees and management of those subsidiaries. These equity awards vest over a specified period of time or upon the occurrence of certain specified events. The value of the stock settled stock appreciation rights is based on the equity value of these subsidiaries. Accordingly, these awards only have value to the extent the relevant business appreciates in value above the initial value utilized to determine the exercise price. These awards can have significant value in the event of significant appreciation. The fair value of the common stock of these subsidiaries is generally determined through a third-party valuation pursuant to the terms of the respective subsidiary equity plan. These equity awards are settled on a net basis, with the award holder entitled to receive a payment in shares of Match Group common stock with a total value equal to the intrinsic value of the award at exercise. The number of shares of Match Group common stock ultimately needed to settle these awards may vary significantly from the estimated number below as a result of movements in our stock price and/or a determination of fair value of the relevant subsidiary that differs from our estimate. The expense associated with these equity awards is initially measured at fair value at the grant date and is expensed as stock-based compensation over the vesting term. At December 31, 2022, the number of shares of Match Group common stock that would be required to settle these awards at estimated fair values, including vested and unvested awards, net of an assumed 50% withholding tax, is 0.7 million shares. The withholding taxes, which would be paid by the Company on behalf of the employees at exercise, required to settle the vested and unvested awards at estimated fair values on December 31, 2022 is $27.9 million assuming a 50% withholding tax rate. The corresponding number of shares and withholding tax amount as of December 31, 2021 were 1.0 million shares and $126.9 million. Employee Stock Purchase Plan The Match Group, Inc. 2021 Global Employee Stock Purchase Plan (the "ESPP") was approved by the Company’s shareholders on June 15, 2021. Under the ESPP, eligible employees may purchase the Company’s common stock at a 15% discount of the lower of the market price of our common stock on the date of commencement of the applicable offering period or on the last day of the applicable six-month purchase period, subject to certain purchase limits. Under the ESPP, employees purchased 0.1 million shares at a weighted average price per share of $55.67 during the year ended December 31, 2022. At December 31, 2022, there were 2.5 million shares available for future issuance under the ESPP. At December 31, 2022, there is $4.0 million of unrecognized compensation cost, net of estimated forfeitures, related to the ESPP, which is expected to be recognized over a weighted average period of approximately 0.6 years. Capitalization of Stock-Based Compensation For the years ended December 31, 2022, 2021 and 2020, $10.6 million, $6.4 million, and $5.1 million, respectively, of stock-based compensation was capitalized related to the development of internal use software. Modifications of awards During the years ended December 31, 2022, 2021, and 2020, the Company modified certain equity awards and recognized modification charges in continuing operations of $14.6 million, $10.2 million, and $21.2 million, respectively, impacting fewer than 30 employees in any given year.

GEOGRAPHIC INFORMATION

GEOGRAPHIC INFORMATION	12 Months Ended
GEOGRAPHIC INFORMATION	Dec. 31, 2022
Segment Reporting [Abstract]
GEOGRAPHIC INFORMATION	NOTE 12—GEOGRAPHIC INFORMATION Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue United States $ 1,450,702 $ 1,362,658 $ 1,121,957 All other countries 1,738,141 1,620,619 1,269,312 Total $ 3,188,843 $ 2,983,277 $ 2,391,269 The United States is the only country from which revenue is greater than 10 percent of total revenue. December 31, 2022 2021 (In thousands) Long-lived assets (excluding goodwill and intangible assets) United States $ 142,297 $ 133,513 South Korea 18,854 12,879 All other countries 14,985 16,864 Total $ 176,136 $ 163,256

LEASES

LEASES	12 Months Ended
LEASES	Dec. 31, 2022
Leases [Abstract]
LEASES	NOTE 13—LEASES The Company leases office space, data center facilities, and equipment used in connection with its operations under various operating leases, many of which contain escalation clauses. ROU assets represent the Company’s right to use the underlying assets for the lease term and lease liabilities represent the present value of the Company’s obligation to make payments arising from leases. ROU assets and related lease liabilities are based on the present value of fixed lease payments over the lease term using the Company’s incremental borrowing rates on the lease commencement date or January 1, 2019 for leases that commenced prior to that date. The Company combines the lease and non-lease components of lease payments in determining ROU assets and related lease liabilities. If the lease includes one or more options to extend the term of the lease, the renewal option is considered in the lease term if it is reasonably certain the Company will exercise the options. Lease expense is recognized on a straight-line basis over the term of the lease. As permitted by ASC 842, leases with an initial term of twelve months or less (“short-term leases”) are not recorded on the accompanying consolidated balance sheet. Variable lease payments consist primarily of common area maintenance, utilities, and taxes, which are not included in the recognition of ROU assets and related lease liabilities. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. Leases Balance Sheet Classification December 31, 2022 December 31, 2021 (In thousands) Assets: Right-of-use assets Other non-current assets $ 93,661 $ 113,582 Liabilities: Current lease liabilities Accrued expenses and other current liabilities $ 14,495 $ 10,618 Long-term lease liabilities Other long-term liabilities 97,410 113,533 Total lease liabilities $ 111,905 $ 124,151 Lease Cost Income Statement Classification Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) Fixed lease cost Cost of revenue $ 1,618 $ 2,280 Fixed lease cost General and administrative expense 22,356 22,772 Total fixed lease cost (a) 23,974 25,052 Variable lease cost Cost of revenue 682 80 Variable lease cost General and administrative expense 2,383 2,768 Total variable lease cost 3,065 2,848 Net lease cost $ 27,039 $ 27,900 ______________________ (a) Includes approximately $2.6 million and $3.5 million of short-term lease cost, and $0.3 million and $0.5 million of sublease income, for the years ended December 31, 2022 and December 31, 2021, respectively. Maturities of lease liabilities as of December 31, 2022 (b) : (In thousands) 2023 $ 18,724 2024 15,417 2025 14,340 2026 13,873 2027 12,249 After 2027 58,572 Total 133,175 Less: Interest (20,318) Less: Tenant improvement receivables (952) Present value of lease liabilities $ 111,905 ______________________ (b) Operating lease payments exclude $8.9 million of legally binding minimum lease payments for leases signed but not yet commenced. The following are the weighted average assumptions used for lease term and discount rate: December 31, 2022 December 31, 2021 Remaining lease term 9.1 years 9.2 years Discount rate 3.54 % 3.03 % Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) Other information: Right-of-use assets obtained in exchange for lease liabilities $ 10,431 $ 53,492 Cash paid for amounts included in the measurement of lease liabilities $ 20,318 $ 18,345

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 14—COMMITMENTS AND CONTINGENCIES Commitments The Company has funding commitments in the form of purchase obligations and surety bonds. The purchase obligations due in less than one year are $83.4 million, the purchase obligations due between one and three years are $184.6 million, and no purchase obligations are due between three and five years, for a total of $268.0 million in purchase obligations. The purchase obligations primarily relate to web hosting service commitments. Letters of credit and surety bonds totaling $0.5 million are currently outstanding as of December 31, 2022. Contingencies In the ordinary course of business, the Company is a party to various lawsuits. The Company establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where we believe an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against us, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future. The Company also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See “Note 3—Income Taxes” for additional information related to income tax contingencies. Pursuant to the Transaction Agreement, we have agreed to indemnify IAC for matters relating to any business of Former Match Group, including indemnifying IAC for costs related to the matters described below. The official names of legal proceedings in the descriptions below (shown in italics) reflect the original names of the parties when the proceedings were filed as opposed to the current names of the parties following the separation of Match Group and IAC. Tinder Optionholder Litigation Against Former Match Group and Match Group On August 14, 2018, ten then-current and former employees of Match Group, LLC or Tinder, Inc. (“Tinder”), a former subsidiary of Former Match Group, filed a lawsuit in New York state court against Former Match Group and Match Group. See Sean Rad et al. v. IAC/InterActiveCorp and Match Group, Inc. , No. 654038/2018 (Supreme Court, New York County). The complaint alleged that in 2017, the defendants: (i) wrongfully interfered with a contractually established process for the independent valuation of Tinder by certain investment banks, resulting in a substantial undervaluation of Tinder and a consequent underpayment to the plaintiffs upon exercise of their Tinder stock options, and (ii) then wrongfully merged Tinder into Former Match Group, thereby depriving certain of the plaintiffs of their contractual right to later valuations of Tinder on a stand-alone basis. The complaint asserted claims for breach of contract, breach of the implied covenant of good faith and fair dealing, unjust enrichment, interference with contractual relations (as against Former Match Group only), and interference with prospective economic advantage, and sought compensatory damages in the amount of at least $2 billion, as well as punitive damages. On August 31, 2018, four plaintiffs who were still employed by Former Match Group filed a notice of discontinuance of their claims without prejudice, leaving the six former employees as the remaining plaintiffs. On June 13, 2019, the court issued a decision and order granting defendants’ motion to dismiss the claims for breach of the implied covenant of good faith and fair dealing and for unjust enrichments, as well as the merger-related claim for breach of contract as to two of the remaining six plaintiffs, and otherwise denying defendants’ motion to dismiss. On July 13, 2020, the four former plaintiffs filed arbitration demands with the American Arbitration Association asserting the same valuation claims and on September 3, 2020, the four arbitrations were consolidated. Trial commenced on November 8, 2021. In accordance with the parties’ agreement in December 2021, we paid $441 million to settle all claims in trial and in arbitration in June 2022. FTC Lawsuit Against Former Match Group On September 25, 2019, the United States Federal Trade Commission (the “FTC”) filed a lawsuit in federal district court in Texas against Former Match Group. See FTC v. Match Group, Inc. , No. 3:19:cv-02281-K (Northern District of Texas). The complaint alleges that, prior to mid-2018, for marketing purposes Match.com notified non-paying users that other users were attempting to communicate with them, even though Match.com had identified those subscriber accounts as potentially fraudulent, thereby inducing non-paying users to subscribe and exposing them to the risk of fraud should they subscribe. The complaint also challenges the adequacy of Match.com’s disclosure of the terms of its six-month guarantee, the efficacy of its cancellation process, and its handling of chargeback disputes. The complaint seeks among other things permanent injunctive relief, civil penalties, restitution, disgorgement, and costs of suit. On March 24, 2022, the court granted our motion to dismiss with prejudice on Claims I and II of the complaint relating to communication notifications and granted our motion to dismiss with respect to all requests for monetary damages on Claims III and IV relating to the guarantee offer and chargeback policy. On July 19, 2022, the FTC filed an amended complaint adding Match Group, LLC as a defendant. We believe that the FTC’s claims regarding Match.com’s practices, policies, and procedures are without merit and will defend vigorously against them.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
RELATED PARTY TRANSACTIONS	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 15—RELATED PARTY TRANSACTIONS Relationship with IAC following the Separation In connection with the Separation, the Company entered into certain agreements with IAC to govern the relationship between the Company and IAC following the Separation. These agreements, in certain cases, supersede the agreements entered into between Former Match Group and Former IAC in connection with Former Match Group’s IPO in November 2015 (the “IPO Agreements”) and include: a tax matters agreement; a transition services agreement; and an employee matters agreement. The IPO Agreements that were not superseded were terminated at closing of the Separation. In addition to the agreements entered into at the time of the Separation, Match Group leased office space to IAC in a building owned by the Company in Los Angeles through November 2022. For the year ended December 31, 2022, the Company received $0.1 million from IAC pursuant to the Los Angeles lease. Match Group has a payable balance of less than $0.1 million due to IAC at December 31, 2022, excluding items discussed in the “Tax Matters Agreement” section below. In July 2020, in connection with the Separation, the sale of 17.3 million newly issued shares of Match Group common stock was completed by IAC. The proceeds of $1.4 billion, net of associated fees, were transferred directly to IAC pursuant to the terms of the Transaction Agreement. Tax Matters Agreement Pursuant to the tax matters agreement, each of Match Group and IAC is responsible for certain tax liabilities and obligations following the transfer by Former IAC (i) to Match Group of certain assets and liabilities of, or related to, the businesses of Former IAC (other than Former Match Group), and (ii) to holders of Former IAC common stock and Former IAC Class B common stock, as a result of the reclassification and mandatory exchange of certain series of Former IAC exchangeable preferred stock (collectively, the “IAC Distribution”). Under the tax matters agreement, IAC generally is responsible for, and has agreed to indemnify Match Group against, any liabilities incurred as a result of the failure of the IAC Distribution to qualify for the intended tax-free treatment unless, subject to certain exceptions, the failure to so qualify is attributable to Match Group's or Former Match Group’s actions or failure to act, Match Group's or Former Match Group’s breach of certain representations or covenants or certain acquisitions of equity securities of Match Group, in each case, described in the tax matters agreement (a "Match Group fault-based action"). If the failure to so qualify is attributable to a Match Group fault-based action, Match Group is responsible for liabilities incurred as a result of such failure and will indemnify IAC against such liabilities so incurred by IAC or its affiliates. Under the tax matters agreement, as of December 31, 2022, Match Group is obligated to remit to IAC $0.9 million of expected state tax refunds relating to tax years prior to the Separation. This obligation is included in “Accrued expenses and other current liabilities” in the accompanying consolidated balance sheet. Additionally, IAC is obligated to indemnify Match Group for IAC’s share of tax liabilities related to various periods prior to the Separation. At December 31, 2022, a receivable of $3.3 million is included in “Other current assets” in the accompanying consolidated balance sheet representing an estimate of the amount that Match Group is expected to be indemnified under this arrangement. At December 31, 2022, Match Group has an indemnification asset of $0.4 million included in “Other non-current assets” in the accompanying consolidated balance sheet for uncertain tax positions that related to Former IAC prior to the Separation. Transition Services Agreement Pursuant to the transition services agreement, Match Group provides certain services to IAC that Former Match Group previously provided to Former IAC. Match Group and IAC also agreed to continue sharing certain services provided pursuant to certain third-party vendor contracts that were not replaced, amended, or divided prior to closing of the Separation. For the year ended December 31, 2022, the Company received $20.6 million from IAC for services provided under the transition services agreement. Employee Matters Agreement Pursuant to the amended and restated employee matters agreement, Match Group will reimburse IAC for the cost of any IAC equity awards held by the Company’s employees and former employees upon exercise or vesting. For the year ended December 31, 2022, the Company paid IAC $0.1 million for the cost of IAC equity awards held by the Company’s employees upon vesting. At December 31, 2022, the Company has accrued $0.3 million as the estimated cost due to IAC for IAC equity awards held by Match Group employees. Other Agreements The Transaction Agreement provides that each of Match Group and IAC has agreed to indemnify, defend and hold harmless the other party from and against any liabilities arising out of: (i) any asset or liability allocated to such party or the other members of such party's group under the Transaction Agreement or the businesses of such party's group after the closing of the Separation; (ii) any breach of, or failure to perform or comply with, any covenant, undertaking or obligation of a member of such party's group contained in the Transaction Agreement that survives the closing of the Separation or is contained in any ancillary agreement; and (iii) any untrue or misleading statement or alleged untrue or misleading statement of a material fact or omission, with respect to information contained in or incorporated into the Form S-4 Registration Statement (the “Form S-4”) filed with the Securities and Exchange Commission (the “SEC”) by IAC and Former IAC in connection with the Separation or the joint proxy statement/prospectus filed by Former IAC and Former Match Group with the SEC pursuant to the Form S-4.

BENEFIT PLANS

BENEFIT PLANS	12 Months Ended
BENEFIT PLANS	Dec. 31, 2022
Retirement Benefits [Abstract]
BENEFIT PLANS	NOTE 16—BENEFIT PLANS Pursuant to the Match Group Retirement Savings Plan (the “Match Group Plan”), employees are eligible to participate in a retirement savings plan sponsored by the Company in the United States, which is qualified under Section 401(k) of the Internal Revenue Code. Participating employees may contribute up to 75% of their pre-tax earnings, but not more than statutory limits. The employer match under the Match Group Plan is 100% of the first 10% of a participant’s eligible earnings, subject to IRS limits on the Company’s matching contribution that a participant contributes to the Match Group Plan. The Company’s common stock is not an available investment option under the Match Group Plan. Prior to January 1, 2021, Match Group employees were eligible to participate in a retirement savings plan sponsored by IAC in the United States pursuant to the Employee Matters Agreement with IAC (the “IAC Plan”). Beginning January 1, 2021, all investments in the IAC plan were transferred to the Match Group Plan. The employer match under the IAC plan was 100% of the first 10% of a participant’s eligible earnings. Matching contributions under the plans for the years ended December 31, 2022, 2021, and 2020 were $13.5 million, $10.9 million and $8.6 million, respectively. The increase in matching contributions is primarily due to increased headcount. Matching contributions are invested in the same manner that each participant’s voluntary contributions are invested under the respective plans. Under the IAC Plan and prior to the Separation, an available investment option was IAC common stock, but neither participant nor matching contributions were required to be invested in IAC common stock. Internationally, Match Group also has or participates in various benefit plans, primarily defined contribution plans. The Company’s contributions for these plans for the years ended December 31, 2022, 2021 and 2020 were $6.2 million, $5.4 million, and $3.8 million, respectively.

CONSOLIDATED FINANCIAL STATEMEN

CONSOLIDATED FINANCIAL STATEMENT DETAILS	12 Months Ended
CONSOLIDATED FINANCIAL STATEMENT DETAILS	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
CONSOLIDATED FINANCIAL STATEMENT DETAILS	NOTE 17—CONSOLIDATED FINANCIAL STATEMENT DETAILS December 31, 2022 2021 (In thousands) Other current assets: Prepaid expenses $ 45,089 $ 78,952 Capitalized mobile app fees 38,185 41,744 Other 26,053 81,872 Other current assets $ 109,327 $ 202,568 December 31, 2022 2021 (In thousands) Property and equipment, net: Computer equipment and capitalized software $ 180,410 $ 171,335 Buildings and building improvements 67,139 61,841 Leasehold improvements 45,371 40,895 Land 11,565 11,565 Furniture and other equipment 20,861 19,593 Projects in progress 49,199 39,769 374,545 344,998 Accumulated depreciation and amortization (198,409) (181,742) Property and equipment, net $ 176,136 $ 163,256 December 31, 2022 2021 (In thousands) Accrued expenses and other current liabilities: Accrued legal settlement $ — $ 441,000 Accrued employee compensation and benefits 90,098 88,670 Accrued advertising expense 49,509 47,686 Accrued non-income taxes 38,017 32,725 Accrued interest expense 30,148 30,110 Other 82,165 128,175 Accrued expenses and other current liabilities $ 289,937 $ 768,366 Years Ended December 31, 2022 2021 2020 (In thousands) Other income (expense), net $ 8,033 $ (465,038) $ 15,861 Other income, net, in 2022 includes interest income of $4.4 million, gains of $3.5 million related to finalization of a legal settlement, and gains of $2.7 million related to mark-to-market adjustments pertaining to liability classified equity instruments; partially offset by $2.0 million in net foreign currency losses. Other expense, net, in 2021 includes a $441.0 million loss related to the former Tinder employee litigation settlement, a $14.6 million loss related to the changes in fair value of an embedded derivative arising from the repurchase of a portion of the 2022 Exchangeable Notes, a $5.2 million inducement expense arising from the repurchased 2022 Exchangeable Notes, and $1.8 million in net foreign currency losses; partially offset by $2.4 million of gains on the net settlement of the note hedges and warrants. Other income, net in 2020 includes a legal settlement of $35.0 million and interest income of $2.7 million, partially offset by a loss on redemption of bonds of $16.5 million, expense of $3.4 million related to a mark-to-market adjustment pertaining to a liability classified equity instrument, and $0.6 million in net foreign currency losses. Cash and Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: December 31, 2022 2021 2020 2019 (In thousands) Cash and cash equivalents $ 572,395 $ 815,384 $ 739,164 $ 465,676 Restricted cash included in other current assets 121 128 138 127 Cash, cash equivalents, and restricted cash included in current assets of discontinued operations — — — 2,674,146 Restricted cash included in non-current assets of discontinued operations — — — 409 Total cash, cash equivalents, and restricted cash as shown on the consolidated statement of cash flow $ 572,516 $ 815,512 $ 739,302 $ 3,140,358 Supplemental Disclosures of Cash Flow Information Years Ended December 31, 2022 2021 2020 (In thousands) Cash paid (received) during the year for: Interest $ 138,045 $ 117,528 $ 115,957 Income tax payments $ 60,026 $ 54,766 $ 41,024 Income tax refunds $ (13,658) $ (13,840) $ (30,048) Noncash issuance of common stock for the acquisition of Hyperconnect $ — $ 890,851 $ —

SCHEDULE II - VALUATION AND QUA

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	12 Months Ended
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	Dec. 31, 2022
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS	Schedule II MATCH GROUP, INC. AND SUBSIDIARIES VALUATION AND QUALIFYING ACCOUNTS Description Balance at Charges to Charges to Deductions Balance at (In thousands) 2022 Allowance for credit losses $ 281 $ 109 (a) $ (2) $ (1) (d) $ 387 Deferred tax valuation allowance 86,071 8,458 (b) (776) (f) (22,621) (g) 71,132 Other reserves 8,499 6,563 2021 Allowance for credit losses $ 286 $ 43 (a) $ (2) $ (46) (d) $ 281 Deferred tax valuation allowance 71,090 15,969 (e) (988) (f) — 86,071 Other reserves 3,380 8,499 2020 Allowance for doubtful accounts $ 578 $ (22) (a) $ (234) $ (36) (d) $ 286 Deferred tax valuation allowance 52,913 35,261 (e) (17,084) (c) — 71,090 Other reserves 2,901 3,380 ______________________ (a) Additions to the allowance for credit losses and doubtful accounts are charged to expense, net of the recovery of previous year expenses. (b) Additions to the deferred tax valuation allowance are primarily related to foreign net operating losses. (c) Amount is primarily related to a reduction in the valuation allowance as a result of the preliminary allocation of tax attributes between Match Group and IAC in conjunction with the Separation. (d) Write-off of fully reserved accounts receivable. (e) Amount is primarily related to foreign tax credits, foreign net operating losses, and foreign interest deductions. (f) Amount is related to currency translation adjustments on foreign net operating losses.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2022
Accounting Policies [Abstract]
Nature of Operations	Match Group, Inc., through its portfolio companies, is a leading provider of digital technologies designed to help people make meaningful connections. Our global portfolio of brands includes Tinder ® , Hinge ® , Match ® , Meetic ® , OkCupid ® , Pairs™, Plenty Of Fish ® , Azar ® , Hakuna®, and more, each built to increase our users’ likelihood of connecting with others. Through our trusted brands, we provide tailored services to meet the varying preferences of our users. Our services are available in over 40 languages to our users all over the world. Match Group has one operating segment, Connections, which is managed as a portfolio of brands.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company prepares its consolidated financial statements in accordance with U.S. generally accepted accounting principles (“GAAP”). The consolidated financial statements include the accounts of the Company, all entities that are wholly-owned by the Company, and all entities in which the Company has a controlling financial interest. Intercompany transactions and accounts have been eliminated.
Separation of Match Group and IAC and Discontinued Operations	Separation of Match Group and IAC and Discontinued Operations On June 30, 2020, the companies formerly known as Match Group, Inc. (referred to as “Former Match Group”) and IAC/InterActiveCorp (referred to as “Former IAC”) completed the separation of the Company from IAC through a series of transactions that resulted in two, separate public companies—(1) Match Group, which consists of the businesses of Former Match Group and certain financing subsidiaries previously owned by Former IAC, and (2) IAC/InterActiveCorp, formerly known as IAC Holdings, Inc. (“IAC”), consisting of Former IAC’s businesses other than Match Group (the “Separation”). See “Note 8—Shareholders’ Equity” for additional information about the series of transactions. Under the terms of the Transaction Agreement (the “Transaction Agreement”) dated as of December 19, 2019 and amended as of April 28, 2020 and as further amended as of June 22, 2020, Former Match Group merged with and into Match Group Holdings II, LLC (“MG Holdings II”), an indirect wholly-owned subsidiary of Match Group, with MG Holdings II surviving the merger as an indirect wholly-owned subsidiary of Match Group. Former Match Group stockholders (other than Former IAC) received, through the merger, in exchange for each outstanding share of Former Match Group common stock that they held, one share of Match Group common stock and, at the holder’s election, either (i) $3.00 in cash or (ii) a fraction of a share of Match Group common stock with a value of $3.00 (calculated pursuant to the Transaction Agreement). As a result of the merger and other transactions contemplated by the Transaction Agreement, Former Match Group stockholders (other than Former IAC) became stockholders of the Company.
Accounting for Investments in Equity Securities	Accounting for Investments in Equity Securities Investments in equity securities, other than those of our consolidated subsidiaries, are accounted for at fair value or under the measurement alternative of the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Update (“ASU”) No. 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities , with any changes to fair value recognized within other income (expense), net each reporting period. Under the measurement alternative, equity investments without readily determinable fair values are carried at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar securities of the same issuer, the value of which is generally determined based on a market approach as of the transaction date. A security will be considered identical or similar if it has identical or similar rights to the equity securities held by the Company. The Company reviews its investments in equity securities without readily determinable fair values for impairment each reporting period when there are
Accounting Estimates	Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its consolidated financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of revenue reserves; the carrying value of right-of-use assets (“ROU assets”); the useful lives and recoverability of definite-lived intangible assets and property and equipment; the recoverability of goodwill and indefinite-lived intangible assets; the fair value of equity securities without readily determinable fair values; contingencies; unrecognized tax benefits; the valuation allowance for deferred income tax assets; the fair value of derivatives; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant.
Revenue Recognition	Revenue Recognition The Company accounts for a contract with a customer when it has approval and commitment from all parties, the rights of the parties and payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. Revenue is recognized when control of the promised services is transferred to our customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services. The Company’s revenue is primarily derived directly from users in the form of recurring subscriptions. Subscription revenue is presented net of credits and credit card chargebacks. Subscribers pay in advance, primarily by credit card or through mobile app stores, and, subject to certain conditions identified in our terms and conditions, generally all purchases are final and nonrefundable. Revenue is initially deferred and is recognized using the straight-line method over the term of the applicable subscription period, which generally ranges from one As permitted under the practical expedient available under ASU No. 2014-09, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which we have the right to invoice for services performed. Transaction Price The objective of determining the transaction price is to estimate the amount of consideration the Company is due in exchange for its services, including amounts that are variable. The Company determines the total transaction price, including an estimate of any variable consideration, at contract inception and reassesses this estimate each reporting period. The Company excludes from the measurement of transaction price all taxes assessed by governmental authorities that are both (i) imposed on and concurrent with a specific revenue-producing transaction and (ii) collected from customers. Accordingly, such tax amounts are not included as a component of revenue or cost of revenue. For contracts that have an original duration of one year or less, the Company uses the practical expedient available under ASU No. 2014-09 applicable to such contracts and does not consider the time value of money. Assets Recognized from the Costs to Obtain a Contract with a Customer The Company has determined that certain costs, primarily mobile app store fees, meet the requirements to be capitalized as a cost of obtaining a contract. The Company recognizes an asset for these costs if we expect to recover those costs. Mobile app store fees are amortized over the period of contract performance. Specifically, the Company capitalizes and amortizes mobile app store fees over the term of the applicable subscription. During the years ended December 31, 2022 and 2021, the Company recognized expense of $622.5 million and $552.6 million, respectively, related to the amortization of these costs. The contract asset balances at December 31, 2022, 2021, and 2020 related to costs to obtain a contract are $38.2 million, $41.7 million, and $33.5 million, respectively, included in “Other current assets” in the accompanying consolidated balance sheet. Accounts Receivables, Net of Allowance for Credit Losses and Revenue Reserves The majority of our users purchase our services through mobile app stores. At December 31, 2022, two mobile app stores accounted for approximately 70% and 12%, respectively, of our gross accounts receivables. The comparable amounts at December 31, 2021 were 67% and 12%, respectively. We evaluate the credit worthiness of these two mobile app stores on an ongoing basis and do not require collateral from these entities. We generally collect these balances between 30 and 45 days following the purchase. Payments made directly through our applications are processed by third-party payment processors. We generally collect these balances within 3 to 5 days following the purchase. The Company also maintains allowances to reserve for potential credits issued to users or other revenue adjustments. The amounts of these reserves are based primarily upon historical experience. Accounts receivable related to indirect revenue include amounts billed and currently due from customers. The Company maintains an allowance for credit losses to provide for the estimated amount of accounts receivable that will not be collected. The allowance for credit losses is based upon historical collection trends adjusted for economic conditions using reasonable and supportable forecasts. The time between the Company issuance of an invoice and payment due date is not significant; customer payments that are not collected in advance of the transfer of promised services are generally due no later than 30 days from invoice date. Deferred Revenue Deferred revenue consists of advance payments that are received or are contractually due in advance of the Company’s performance. The Company’s deferred revenue is reported on a contract by contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the term of the applicable subscription period or expected completion of our performance obligation is one year or less. The deferred revenue balances are $252.7 million, $262.1 million, and $239.1 million at December 31, 2022, 2021, and 2020, respectively. During the years ended December 31, 2022 and 2021, the Company recognized $262.1 million and $239.1 million of revenue that was included in the deferred revenue balance as of December 31, 2021 and 2020, respectively. At December 31, 2022 and 2021, there is no non-current portion of deferred revenue.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash and short-term investments, with maturities of less than 91 days from the date of purchase. Domestically, cash equivalents primarily consist of (i) AAA rated government money market funds and (ii) time deposits. Internationally, cash equivalents primarily consist of (i) time deposits and (ii) money market funds.
Property and Equipment	Property and Equipment Property and equipment, including significant improvements, are recorded at cost. Repairs and maintenance costs are expensed as incurred. Depreciation is computed using the straight-line method over the estimated useful lives of the assets or, in the case of leasehold improvements, the lease term, if shorter. Asset Category Estimated Buildings and building improvements 10 to 39 years Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 5 years Leasehold improvements 6 to 10 years
Business Combinations	Business Combinations The purchase price of each acquisition is attributed to the assets acquired and liabilities assumed based on their fair values at the date of acquisition, including identifiable intangible assets that either arise from a contractual or legal right or are separable from goodwill. The Company typically engages outside valuation experts to assist in the allocation of purchase price to the identifiable intangible assets acquired, but management has ultimate responsibility for the valuation methods, models, and inputs used and the resulting
Goodwill and Indefinite-Lived Intangible Assets	Goodwill and Indefinite-Lived Intangible Assets The Company assesses goodwill on its one reporting unit and indefinite-lived intangible assets for impairment annually as of October 1, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit or the fair value of an indefinite-lived intangible asset below its carrying value. When the Company elects to perform a qualitative assessment and concludes it is not more likely than not that the fair value of the reporting unit is less than its carrying value, no further assessment of that reporting unit’s goodwill is necessary; otherwise, a quantitative assessment is performed and the fair value of the reporting unit is determined. If the carrying value of the reporting unit exceeds its fair value, an impairment loss equal to the excess is recorded. The Company had a negative carrying value for the Company’s annual goodwill test at both October 1, 2021 and 2022. Additionally, an impairment test of goodwill was not necessary because there were no factors identified that would indicate an impairment loss. The Company continued to have a negative carrying value at December 31, 2022. The Company foregoes a qualitative assessment and tests goodwill for impairment when it concludes that it is more likely than not that there may be an impairment. If needed, the annual or interim quantitative test of the recovery of goodwill involves a comparison of the estimated fair value of the Company’s reporting unit to its carrying value, including goodwill. If the estimated fair value of the reporting unit exceeds its carrying value, goodwill of the reporting unit is not impaired. If the carrying value of the reporting unit exceeds its estimated fair value, an impairment loss equal to the excess is recorded.
Long-Lived Assets and Intangible Assets with Definite Lives	Long-Lived Assets and Intangible Assets with Definite Lives Long-lived assets, which consist of ROU assets, property and equipment, and intangible assets with definite lives, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The carrying value of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. If the carrying value is deemed not to be recoverable, an impairment loss is recorded equal to the amount by which the carrying value of the long-lived asset exceeds its fair value. Amortization of definite-lived intangible assets is computed either on a straight-line basis or based on the pattern in which the economic benefits of the asset will be realized. During the year ended December 31, 2022, the Company recognized an impairment charge related to Hyperconnect intangible assets with definite lives of $25.8 million, which is included within “ impairment and amortization of intangibles
Fair Value Measurements	Fair Value Measurements The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are: • Level 1: Observable inputs obtained from independent sources, such as quoted market prices for identical assets and liabilities in active markets. • Level 2: Other inputs, which are observable directly or indirectly, such as quoted market prices for similar assets or liabilities in active markets, quoted market prices for identical or similar assets or liabilities in markets that are not active, and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company’s Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used. • Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities. The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, and property and equipment, are adjusted to fair value only when an impairment is recognized. The Company’s financial assets, comprising of equity securities without readily determinable fair values, are adjusted to fair value when observable price changes are identified or an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs.
Advertising Costs	Advertising Costs Advertising costs are expensed in the period incurred (when the advertisement first runs for production costs that are initially capitalized) and represent online marketing, including fees paid to search engines and social media sites; offline marketing, which is primarily television advertising; and payments to partners who direct traffic to our websites.
Legal Costs	Legal Costs Legal costs are expensed as incurred.
Income Taxes	Income Taxes We are subject to income taxes in the United States and numerous foreign jurisdictions. Significant judgment is required in determining our provision for income taxes and income tax assets and liabilities, including evaluating uncertainties in the application of accounting principles and complex tax laws. The Company accounts for income taxes under the liability method, and deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial reporting amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be realized or settled. A valuation allowance is provided if it is determined that it is more likely than not that the deferred tax asset will not be realized. We recognize tax benefits from uncertain tax positions only if we believe that it is more likely than not that the tax position will be sustained based on the technical merits of the position. Such tax benefits are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon settlement. The Company records interest and penalties related to uncertain tax positions as a component of income tax expense.
Earnings Per Share	Earnings Per ShareBasic earnings per share is computed by dividing net earnings attributable to Match Group shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings per share reflects the potential dilution that could occur from stock options and other commitments to issue common stock using the treasury stock or the as if converted methods, as applicable.
Foreign Currency Translation and Transaction Gains and Losses	Foreign Currency Translation and Transaction Gains and Losses The financial position and operating results of foreign entities whose primary economic environment is based on their local currency are consolidated using the local currency as the functional currency. These local currency assets and liabilities are translated at the rates of exchange as of the balance sheet date, and local currency revenue and expenses of these operations are translated at average rates of exchange during the period. Translation gains and losses are included in accumulated other comprehensive income as a component of shareholders’ equity. Transaction gains and losses resulting from assets and liabilities denominated in a currency other than the functional currency are included in the consolidated statement of operations as a component of “other (expense) income, net.” See “Note 17—Consolidated Financial Statement Details” for additional information regarding foreign currency exchange gains and losses.
Stock-Based Compensation	Stock-Based CompensationStock-based compensation is measured at the grant date based on the fair value of the award and is generally expensed over the requisite service period.
Redeemable Noncontrolling Interests	Redeemable Noncontrolling Interests Noncontrolling interests in the consolidated subsidiaries of the Company are ordinarily reported on the consolidated balance sheet within shareholders’ equity, separately from the Company’s equity. However, securities that are redeemable at the option of the holder and not solely within the control of the issuer must be classified outside of shareholders’ equity. Accordingly, all noncontrolling interests that are redeemable at the option of the holder are presented outside of shareholders’ equity in the accompanying consolidated balance sheet.
Certain Risks and Concentrations	Certain Risks and Concentrations The Company’s business is subject to certain risks and concentrations, including dependence on third-party technology providers, exposure to risks associated with online commerce security, and credit card fraud. Financial instruments, which potentially subject the Company to concentration of credit risk, consist primarily of cash and cash equivalents. Cash and cash equivalents are principally maintained with financial institutions and are not covered by deposit insurance.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Accounting pronouncements adopted by the Company In October 2021, the FASB issued ASU No. 2021-08, which requires entities to recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers . The update will generally result in an entity recognizing contract assets and contract liabilities as if the acquirer had originated the contracts, which, for the most part, results in no change to the value of deferred revenue when measured in purchase accounting. The new standard is effective on a prospective basis for fiscal years beginning after December 15, 2022, with early adoption permitted. We adopted the new standard in the third quarter of 2022 effective January 1, 2022 and applied its provisions to our acquisition in 2022. The adoption of the new standard did not have a material impact on our operating results, financial position, or cash flows.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The following table presents disaggregated revenue: For the Years Ended December 31, 2022 2021 2020 (In thousands) Direct Revenue: Americas $ 1,629,069 $ 1,512,057 $ 1,247,961 Europe 848,886 821,827 680,128 APAC and Other 652,266 588,987 416,635 Total Direct Revenue 3,130,221 2,922,871 2,344,724 Indirect Revenue (principally advertising revenue) 58,622 60,406 46,545 Total Revenue $ 3,188,843 $ 2,983,277 $ 2,391,269 Direct Revenue Tinder $ 1,794,467 $ 1,649,757 $ 1,355,400 Hinge 283,668 196,538 90,145 Other brands 1,052,086 1,076,576 899,179 Total Direct Revenue $ 3,130,221 $ 2,922,871 $ 2,344,724
Schedule of Estimated Useful Lives	Asset Category Estimated Buildings and building improvements 10 to 39 years Computer equipment and capitalized software 2 to 3 years Furniture and other equipment 5 years Leasehold improvements 6 to 10 years

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Income Before Income Taxes and Non-controlling Interest	U.S. and foreign earnings (loss) from continuing operations before income taxes are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) U.S. $ 651,406 $ 184,835 $ 547,969 Foreign (273,915) 71,313 82,983 Total $ 377,491 $ 256,148 $ 630,952
Schedule of Components of Income Tax Expense (Benefit)	The components of the provision (benefit) for income taxes are as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Current income tax provision (benefit): Federal $ 5,703 $ 15 $ (2,044) State 4,069 3,192 1,640 Foreign 35,542 34,865 28,293 Current income tax provision 45,314 38,072 27,889 Deferred income tax (benefit) provision: Federal 76,185 (32,723) 31,025 State 6,076 (18,627) (10,451) Foreign (112,214) (6,619) (5,190) Deferred income tax (benefit) provision (29,953) (57,969) 15,384 Income tax provision (benefit) $ 15,361 $ (19,897) $ 43,273
Schedule of Deferred Tax Assets and Liabilities	The tax effects of cumulative temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below. The valuation allowance is primarily related to deferred tax assets for foreign net operating losses and U.S. foreign tax credits. December 31, 2022 2021 (In thousands) Deferred tax assets: Net operating loss carryforwards $ 60,143 $ 85,613 Tax credit carryforwards 137,481 128,731 Disallowed interest carryforwards 64,463 52,104 Capitalized research expenses 49,113 — Stock-based compensation 20,653 15,491 Accrued expenses 17,871 116,415 Exchangeable notes 44,585 52,177 Other 25,340 33,211 Total deferred tax assets 419,649 483,742 Less valuation allowance (71,132) (86,071) Net deferred tax assets 348,517 397,671 Deferred tax liabilities: Intangible assets (76,169) (165,551) Right-of-use assets (16,125) (21,784) Property and equipment (11,239) (4,923) Other (668) (737) Total deferred tax liabilities (104,201) (192,995) Net deferred tax assets $ 244,316 $ 204,676
Schedule of Income Tax Rate Reconciliation	A reconciliation of the income tax provision to the amounts computed by applying the statutory federal income tax rate to earnings before income taxes is shown as follows: Years Ended December 31, 2022 2021 2020 (In thousands) Income tax provision at the federal statutory rate of 21% $ 79,273 $ 53,791 $ 132,500 State income taxes, net of effect of federal tax benefit 16,953 4,530 8,803 Stock-based compensation (30,440) (63,751) (112,203) Research credits (12,611) (25,830) (21,306) Foreign-derived intangible income deduction (12,646) — — Change in valuation allowance (22,621) 8,523 29,787 Foreign income taxed at a different statutory rate (4,104) 5,808 4,884 Withholding taxes 8,922 1,057 2,933 Change in uncertain tax positions (10,694) (948) (5,770) Other, net 3,329 (3,077) 3,645 Income tax provision (benefit) $ 15,361 $ (19,897) $ 43,273 The 2022 income tax provision benefited primarily from (a) the release of a valuation allowance on certain foreign deferred tax assets as we expect to be able to use those deferred tax assets in the foreseeable future, (b) favorable outcomes of tax audits, and (c) a lower tax rate on U.S. income derived from foreign sources. The benefits were partially offset by higher state income taxes due to higher taxable income in the U.S. The 2021 and 2020 income tax provisions benefited primarily from (a) excess tax benefits generated by the exercise and vesting of stock-based awards and (b) research credits. In 2020, this benefit was partially offset by an increase in valuation allowances on foreign tax credits.
Schedule of Income Tax Contingencies	A reconciliation of the beginning and ending amount of unrecognized tax benefits, including penalties but excluding interest, is as follows: December 31, 2022 2021 2020 (In thousands) Balance at January 1 $ 50,830 $ 45,624 $ 53,324 Additions based on tax positions related to the current year 5,781 8,107 7,818 Additions for tax positions of prior years 1,938 1,353 1,772 Reductions for tax positions of prior years (12,287) (1,028) — Settlements (2,139) (2,348) (16,512) Expiration of applicable statute of limitations (783) (878) (778) Balance at December 31 $ 43,340 $ 50,830 $ 45,624

DISCONTINUED OPERATIONS (Tables

DISCONTINUED OPERATIONS (Tables)	12 Months Ended
DISCONTINUED OPERATIONS (Tables)	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations	The key components of (loss) earnings from discontinued operations for the years ended December 31, 2022, 2021, and 2020 consist of the following: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue $ — $ — $ 1,410,485 Operating costs and expenses — — (1,840,178) Operating loss — — (429,693) Interest expense — — (3,772) Other expense, net — — (2,503) Income tax (provision) benefit (2,211) 509 69,898 (Loss) earnings from discontinued operations $ (2,211) $ 509 $ (366,070)

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Tables)	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill and Intangible Assets, Net	Goodwill and intangible assets, net, are as follows: December 31, 2022 2021 (In thousands) Goodwill $ 2,348,366 $ 2,411,996 Intangible assets with indefinite lives 189,006 576,653 Intangible assets with definite lives, net 168,741 195,044 Total goodwill and intangible assets, net $ 2,706,113 $ 3,183,693
Schedule of Goodwill by Reporting Unit	The following table presents the balance of goodwill, including the changes in the carrying value of goodwill, for the years ended December 31, 2022 and 2021: December 31, 2022 2021 (In thousands) Balance at January 1 $ 2,411,996 $ 1,270,532 Additions 27,086 1,243,063 Foreign Exchange Translation (90,716) (101,599) Balance at December 31 $ 2,348,366 $ 2,411,996
Schedule of Intangible Assets with Definite Lives	At December 31, 2022 and 2021, intangible assets with definite lives are as follows: December 31, 2022 Gross Accumulated Net Weighted-Average (In thousands) Customer lists $ 123,531 $ (41,866) $ 81,665 4.9 Patent and technology 66,754 (33,778) 32,976 4.5 Trade names 56,594 (2,503) 54,091 3.3 Other 22 (13) 9 2.0 Total $ 246,901 $ (78,160) $ 168,741 4.3 December 31, 2021 Gross Accumulated Net Weighted-Average (In thousands) Customer lists $ 129,427 $ (15,487) $ 113,940 4.9 Patent and technology 99,512 (18,657) 80,855 4.2 Trade names 1,354 (1,193) 161 1.3 Other 425 (337) 88 2.7 Total $ 230,718 $ (35,674) $ 195,044 4.6
Schedule of Expected Amortization of Intangible Assets	At December 31, 2022, amortization of intangible assets with definite lives is estimated to be as follows: (In thousands) 2023 $ 45,635 2024 42,925 2025 36,276 2026 18,322 2027 and thereafter 25,583 Total $ 168,741

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
FINANCIAL INSTRUMENTS (Tables)	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Financial Instruments Measured at Fair Value on a Recurring Basis	The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis: December 31, 2022 Quoted Market Significant Other Observable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 77,150 $ — $ 77,150 Time deposits — 25,593 25,593 Short-term investments: Time deposits — 8,723 8,723 Total $ 77,150 $ 34,316 $ 111,466 December 31, 2021 Quoted Market Significant Other Observable Inputs Total (In thousands) Assets: Cash equivalents: Money market funds $ 260,582 $ — $ 260,582 Time deposits — 36,831 36,831 Short-term investments: Time deposits — 11,818 11,818 Total $ 260,582 $ 48,649 $ 309,231
Schedule of Carrying Value and Fair Value of Financial Instruments	The following table presents the carrying value and the fair value of financial instruments measured at fair value only for disclosure purposes. December 31, 2022 December 31, 2021 Carrying Value Fair Value Carrying Value Fair Value (In thousands) Current maturities of long-term debt, net (a)(b)(c) $ — $ — $ (84,333) $ (254,472) Long-term debt, net (b)(c) $ (3,835,726) $ (3,407,391) $ (3,829,421) $ (4,772,140) ______________________ (a) At December 31, 2021, the carrying value excludes the $15.6 million aggregate principal amount of the exchanged 2022 Exchangeable Notes as that amount is carried at fair value as described below. (b) At December 31, 2021, the carrying value of current maturities of long-term debt, net includes unamortized debt issuance costs of $0.6 million. At December 31, 2022 and 2021, the carrying value of long-term debt, net includes unamortized original issue discount and debt issuance costs of $39.3 million and $45.6 million, respectively. (c) At December 31, 2022, the fair value of the outstanding 2026 Exchangeable Notes and 2030 Exchangeable Notes is $514.4 million and $499.7 million, respectively. At December 31, 2021, the fair value of the outstanding 2022 Exchangeable Notes, 2026 Exchangeable Notes, and 2030 Exchangeable Notes is $302.2 million, $932.6 million, and $1,017.7 million, respectively.

LONG-TERM DEBT, NET (Tables)

LONG-TERM DEBT, NET (Tables)	12 Months Ended
LONG-TERM DEBT, NET (Tables)	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt, net consists of: December 31, 2022 2021 (In thousands) Credit Facility due February 13, 2025 $ — $ — Term Loan due February 13, 2027 425,000 425,000 5.00% Senior Notes due December 15, 2027 (the “5.00% Senior Notes”); interest payable each June 15 and December 15 450,000 450,000 4.625% Senior Notes due June 1, 2028 (the “4.625% Senior Notes”); interest payable each June 1 and December 1 500,000 500,000 5.625% Senior Notes due February 15, 2029 (the “5.625% Senior Notes”); interest payable each February 15 and August 15 350,000 350,000 4.125% Senior Notes due August 1, 2030 (the “4.125% Senior Notes”); interest payable each February 1 and August 1 500,000 500,000 3.625% Senior Notes due October 1, 2031 (the “3.625% Senior Notes”); interest payable each April 1 and October 1 commencing on April 1, 2022 500,000 500,000 0.875% Exchangeable Senior Notes due October 1, 2022 (the “2022 Exchangeable Notes”); interest payable each April 1 and October 1 — 100,500 0.875% Exchangeable Senior Notes due June 15, 2026 (the “2026 Exchangeable Notes”); interest payable each June 15 and December 15 575,000 575,000 2.00% Exchangeable Senior Notes due January 15, 2030 (the “2030 Exchangeable Notes”); interest payable each January 15 and July 15 575,000 575,000 Total long-term debt 3,875,000 3,975,500 Less: Current maturities of long-term debt — 100,500 Less: Unamortized original issue discount 4,366 5,215 Less: Unamortized debt issuance costs 34,908 40,364 Total long-term debt, net $ 3,835,726 $ 3,829,421 The following table presents details of the outstanding exchangeable features: Number of shares of the Company’s Common Stock into which each $1,000 of Principal of the Exchangeable Notes is Exchangeable (a) Approximate Equivalent Exchange Price per Share (a) Exchangeable Date 2026 Exchangeable Notes 11.4259 $ 87.52 March 15, 2026 2030 Exchangeable Notes 11.8739 $ 84.22 October 15, 2029 ______________________ (a) Subject to adjustment upon the occurrence of specified events.
Schedule of Debt Instrument Redemption	The 3.625% Senior Notes were issued on October 4, 2021. The proceeds from these notes were used to redeem a portion of the 2022 Exchangeable Notes and for general corporate purposes. At any time prior to October 1, 2026, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning October 1, Percentage 2026 101.813% 2027 101.208% 2028 100.604% 2029 and thereafter 100.000% The 4.625% Senior Notes were issued on May 19, 2020. The proceeds from these notes were used to redeem then outstanding senior notes, to pay expenses associated with the offering, and for general corporate purposes. At any time prior to June 1, 2023, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning June 1, Percentage 2023 102.313% 2024 101.156% 2025 and thereafter 100.000% The 4.125% Senior Notes were issued on February 11, 2020. The proceeds from these notes were used to fund a portion of the $3.00 per common share of Former Match Group that was payable in connection with the Separation. At any time prior to May 1, 2025, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning May 1, Percentage 2025 102.063% 2026 101.375% 2027 100.688% 2028 and thereafter 100.000% The 5.625% Senior Notes were issued on February 15, 2019. The proceeds from these notes were used to repay outstanding borrowings under the Credit Facility, to pay expenses associated with the offering, and for general corporate purposes. At any time prior to February 15, 2024, these notes may be redeemed at a redemption price equal to the sum of the principal amount, plus accrued and unpaid interest and a make-whole premium set forth in the indenture governing the notes. Thereafter, these notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest to the applicable redemption date: Beginning February 15, Percentage 2024 102.813% 2025 101.875% 2026 100.938% 2027 and thereafter 100.000% The 5.00% Senior Notes were issued on December 4, 2017, and are currently redeemable. The proceeds, along with cash on hand, were used to redeem then outstanding senior notes and pay the related call premium. These notes may be redeemed at the redemption prices set forth below, together with accrued and unpaid interest thereon to the applicable redemption date: Beginning December 15, Percentage 2022 102.500% 2023 101.667% 2024 100.833% 2025 and thereafter 100.000%
Schedule of If-Converted Value in Excess of Principal	The following table presents the if-converted value that exceeded the principal of each Exchangeable Note outstanding as of December 31, 2022 and 2021 based on the Company’s stock price on December 31, 2022 and 2021, respectively. December 31, 2022 December 31, 2021 (In millions) 2022 Exchangeable Notes N/A $ 170.4 2026 Exchangeable Notes $ — $ 293.9 2030 Exchangeable Notes $ — $ 327.9
Schedule of Exchangeable Notes Hedge and Warrants	The following table sets forth the components of the outstanding Exchangeable Notes as of December 31, 2022 and 2021: December 31, 2022 December 31, 2021 2026 Exchangeable Notes 2030 Exchangeable Notes 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Principal $ 575,000 $ 575,000 $ 100,500 $ 575,000 $ 575,000 Less: unamortized debt issuance costs 5,562 7,645 573 7,130 8,638 Net carrying value included in current maturities of long-term debt, net $ — $ — $ 99,927 $ — $ — Net carrying value included in long-term debt, net $ 569,438 $ 567,355 $ — $ 567,870 $ 566,362 The following tables present details of the Exchangeable Notes Hedges and Warrants outstanding at December 31, 2022: Number of Shares (a) Approximate Equivalent Exchange Price per Share (a) (Shares in millions) 2026 Exchangeable Notes Hedges 6.6 $ 87.52 2030 Exchangeable Notes Hedges 6.8 $ 84.22 Number of Shares (a) Weighted Average Strike Price per Share (a) (Shares in millions) 2022 Exchangeable Notes Warrants (b) 1.9 $ 68.22 2026 Exchangeable Notes Warrants 6.6 $ 134.76 2030 Exchangeable Notes Warrants 6.8 $ 134.82 ______________________ (a) Subject to adjustment upon the occurrence of specified events. (b) The outstanding 2022 Exchangeable Notes Warrants at December 31, 2022 will be exercised ratably over 80 trading days commencing on the first trading day following the expiration date through April 27, 2023.
Schedule of Interest Expense, Exchangeable Notes	The following table sets forth interest expense recognized related to the Exchangeable Notes for the years ended December 31, 2022, 2021, and 2020: Year Ended December 31, 2022 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 366 $ 5,031 $ 11,500 Amortization of debt issuance costs 401 1,568 993 Total interest expense recognized $ 767 $ 6,599 $ 12,493 Year Ended December 31, 2021 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 3,525 $ 5,031 $ 11,500 Amortization of debt issuance costs 2,939 1,570 989 Total interest expense recognized $ 6,464 $ 6,601 $ 12,489 Year Ended December 31, 2020 2022 Exchangeable Notes 2026 Exchangeable Notes 2030 Exchangeable Notes (In thousands) Contractual interest expense $ 4,528 $ 5,031 $ 11,500 Amortization of debt issuance costs 3,646 1,533 950 Total interest expense recognized $ 8,174 $ 6,564 $ 12,450
Schedule of Long-term Debt Maturities	Long-term debt maturities Years Ending December 31, (In thousands) 2026 $ 575,000 2027 875,000 2028 500,000 2029 350,000 2030 1,075,000 2031 500,000 Total 3,875,000 Less: Unamortized original issue discount 4,366 Less: Unamortized debt issuance costs 34,908 Total long-term debt, net $ 3,835,726

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	12 Months Ended
ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)	Dec. 31, 2022
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Loss	The following tables present the components of accumulated other comprehensive (loss) income and items reclassified out of accumulated other comprehensive loss into earnings. Year Ended December 31, 2022 Foreign Currency Translation Adjustment Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (223,754) $ (223,754) Other comprehensive loss (145,428) (145,428) Balance at December 31 $ (369,182) $ (369,182) Year Ended December 31, 2021 Foreign Currency Translation Adjustment Accumulated Other Comprehensive Loss (In thousands) Balance at January 1 $ (81,454) $ (81,454) Other comprehensive loss (142,300) (142,300) Balance at December 31 $ (223,754) $ (223,754) Year Ended December 31, 2020 Foreign Currency Translation Adjustment Unrealized (Loss) Gain on Available-For-Sale Security Accumulated Other Comprehensive (Loss) Income (In thousands) Balance at January 1 $ (136,349) $ — $ (136,349) Other comprehensive income (loss) before reclassifications 40,655 (1) 40,654 Amounts reclassified into earnings (168) — (168) Net period other comprehensive income (loss) 40,487 (1) 40,486 Allocation of accumulated other comprehensive loss related to the noncontrolling interests 628 — 628 Separation of IAC 13,780 1 13,781 Balance at December 31 $ (81,454) $ — $ (81,454)

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	12 Months Ended
EARNINGS PER SHARE (Tables)	Dec. 31, 2022
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Earnings per Share	The following table sets forth the computation of the basic and diluted earnings per share attributable to Match Group shareholders: Years Ended December 31, 2022 2021 2020 Basic Diluted Basic Diluted Basic Diluted (In thousands, except per share data) Numerator Net earnings from continuing operations $ 362,130 $ 362,130 $ 276,045 $ 276,045 $ 587,679 $ 587,679 Net loss (earnings) attributable to noncontrolling interests 2,027 2,027 1,169 1,169 (59,599) (59,599) Impact from subsidiaries' dilutive securities of continuing operations (a) — (222) — (993) — (9,999) Interest on dilutive Exchangeable Notes, net of income tax (b) — 4,151 — 6,616 — 16,300 Net earnings from continuing operations attributable to Match Group, Inc. shareholders $ 364,157 $ 368,086 $ 277,214 $ 282,837 $ 528,080 $ 534,381 (Loss) earnings from discontinued operations, net of tax $ (2,211) $ (2,211) $ 509 $ 509 $ (366,070) $ (366,070) Net loss attributable to noncontrolling interests of discontinued operations — — — — 319 319 Impact from subsidiaries’ dilutive securities of discontinued operations (a) — — — — — (240) Net (loss) earnings from discontinued operations attributable to shareholders (2,211) (2,211) 509 509 (365,751) (365,991) Net earnings attributable to Match Group, Inc. shareholders $ 361,946 $ 365,875 $ 277,723 $ 283,346 $ 162,329 $ 168,390 Denominator Weighted average basic shares outstanding 282,564 282,564 275,004 275,004 223,433 223,433 Dilutive securities (a)(c)(d) — 5,020 — 13,866 — 12,157 Dilutive shares from Exchangeable Notes, if-converted (b) — 7,631 — 15,970 — 20,430 Denominator for earnings per share—weighted average shares (a)(c)(d) 282,564 295,215 275,004 304,840 223,433 256,020 Earnings (loss) per share: Earnings per share from continuing operations $ 1.29 $ 1.25 $ 1.01 $ 0.93 $ 2.36 $ 2.09 (Loss) earnings per share from discontinued operations, net of tax $ (0.01) $ (0.01) $ 0.00 $ 0.00 $ (1.64) $ (1.43) Earnings per share attributable to Match Group, Inc. shareholders $ 1.28 $ 1.24 $ 1.01 $ 0.93 $ 0.73 $ 0.66 ______________________ (a) Prior to the Separation, Former IAC had the option to settle certain Former Match Group and ANGI Homeservices (“ANGI”) stock-based awards with Former IAC shares. For the period prior to the Separation in the year ended December 31, 2020, for continuing operations it was more dilutive for Former Match Group to settle certain Former Match Group equity awards; and for discontinued operations it was more dilutive for ANGI to settle certain ANGI equity awards. (b) The Company uses the if-converted method for calculating the dilutive impact of the outstanding Exchangeable Notes. For the years ended December 31, 2022 and 2021, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022 and 2026 Exchangeable Notes and dilutive shares were included for the same set of notes. For the years ended December 31, 2022 and 2021, the 2030 Exchangeable Notes were not more dilutive under the if-converted method and therefore the weighted average 6.8 million shares related to the 2030 Exchangeable Notes are excluded from dilutive securities for both years. For the year ended December 31, 2020, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022, 2026, and 2030 Exchangeable Notes and dilutive shares were included for the same set of notes at the Match Group exchange rates. (c) If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options, warrants, and subsidiary denominated equity and vesting of restricted stock units. For the years ended December 31, 2022, 2021, and 2020, 16.0 million, 0.9 million, and 13.4 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. (d) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the years ended December 31, 2022, 2021, and 2020, 1.6 million, 1.0 million, and 0.4 million market-based awards and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Changes in Outstanding Stock Options	Stock options outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: December 31, 2022 Shares Weighted Weighted Aggregate (Shares and intrinsic value in thousands) Outstanding at January 1, 2022 4,468 $ 20.58 Exercised (729) 17.60 Forfeited (21) 28.15 Expired (7) 15.24 Outstanding at December 31, 2022 3,711 $ 21.13 4.0 $ 77,059 Options exercisable 3,679 $ 21.31 3.9 $ 75,730 ______________________
Schedule of Stock Options Outstanding and Exercisable	The following table summarizes the information about stock options outstanding and exercisable at December 31, 2022: Options Outstanding Options Exercisable Range of Exercise Prices Outstanding at December 31, 2022 Weighted- Weighted-Average Exercisable at December 31, 2022 Weighted- Weighted-Average (Shares in thousands) $0.01 to $10.00 477 3.6 $ 7.88 445 3.2 $ 8.42 $10.01 to $20.00 1,256 3.5 14.52 1,256 3.5 14.52 $20.01 to $30.00 1,542 3.8 24.41 1,542 3.8 24.41 $30.01 to $40.00 144 5.1 35.82 144 5.1 35.82 $40.01 to $50.00 292 6.5 46.65 292 6.5 46.60 3,711 4.0 $ 21.13 3,679 3.9 $ 21.31
Schedule of Restricted Stock Units and Performance Stock Units	Unvested RSUs, PSUs, and market-based awards outstanding at December 31, 2022 and changes during the year ended December 31, 2022 are as follows: RSUs PSUs Market-based awards Number of shares Weighted Average Grant Date Fair Value Number of shares (a) Weighted Average Grant Date Fair Value Number of shares (a) Weighted Average Grant Date Fair Value (Shares in thousands) Unvested at January 1, 2022 3,120 $ 105.33 541 $ 98.41 782 $ 138.95 Granted 3,772 95.05 45 109.80 805 134.65 Vested (1,518) 84.99 (245) 66.62 (109) 17.55 Forfeited (717) 117.96 (189) 109.57 (72) 149.87 Unvested at December 31, 2022 4,657 $ 101.69 152 $ 138.96 1,406 $ 145.32 ______________________ (a) Represents the maximum shares issuable.

GEOGRAPHIC INFORMATION (Tables)

GEOGRAPHIC INFORMATION (Tables)	12 Months Ended
GEOGRAPHIC INFORMATION (Tables)	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Revenue and Long-lived Assets	Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below: Years Ended December 31, 2022 2021 2020 (In thousands) Revenue United States $ 1,450,702 $ 1,362,658 $ 1,121,957 All other countries 1,738,141 1,620,619 1,269,312 Total $ 3,188,843 $ 2,983,277 $ 2,391,269 The United States is the only country from which revenue is greater than 10 percent of total revenue. December 31, 2022 2021 (In thousands) Long-lived assets (excluding goodwill and intangible assets) United States $ 142,297 $ 133,513 South Korea 18,854 12,879 All other countries 14,985 16,864 Total $ 176,136 $ 163,256

LEASES (Tables)

LEASES (Tables)	12 Months Ended
LEASES (Tables)	Dec. 31, 2022
Leases [Abstract]
Schedule of Lease Assets and Liabilities	Leases Balance Sheet Classification December 31, 2022 December 31, 2021 (In thousands) Assets: Right-of-use assets Other non-current assets $ 93,661 $ 113,582 Liabilities: Current lease liabilities Accrued expenses and other current liabilities $ 14,495 $ 10,618 Long-term lease liabilities Other long-term liabilities 97,410 113,533 Total lease liabilities $ 111,905 $ 124,151
Schedule of Lease Cost	Lease Cost Income Statement Classification Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) Fixed lease cost Cost of revenue $ 1,618 $ 2,280 Fixed lease cost General and administrative expense 22,356 22,772 Total fixed lease cost (a) 23,974 25,052 Variable lease cost Cost of revenue 682 80 Variable lease cost General and administrative expense 2,383 2,768 Total variable lease cost 3,065 2,848 Net lease cost $ 27,039 $ 27,900 ______________________ (a) Includes approximately $2.6 million and $3.5 million of short-term lease cost, and $0.3 million and $0.5 million of sublease income, for the years ended December 31, 2022 and December 31, 2021, respectively.
Schedule of Maturity of Lease Liabilities	Maturities of lease liabilities as of December 31, 2022 (b) : (In thousands) 2023 $ 18,724 2024 15,417 2025 14,340 2026 13,873 2027 12,249 After 2027 58,572 Total 133,175 Less: Interest (20,318) Less: Tenant improvement receivables (952) Present value of lease liabilities $ 111,905 ______________________ (b) Operating lease payments exclude $8.9 million of legally binding minimum lease payments for leases signed but not yet commenced.
Schedule of Weighted-Average Lease Term and Discount Rate of Leases	The following are the weighted average assumptions used for lease term and discount rate: December 31, 2022 December 31, 2021 Remaining lease term 9.1 years 9.2 years Discount rate 3.54 % 3.03 %
Schedule of Other Lease Information	Year Ended December 31, 2022 Year Ended December 31, 2021 (In thousands) Other information: Right-of-use assets obtained in exchange for lease liabilities $ 10,431 $ 53,492 Cash paid for amounts included in the measurement of lease liabilities $ 20,318 $ 18,345

CONSOLIDATED FINANCIAL STATEM_2

CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)	12 Months Ended
CONSOLIDATED FINANCIAL STATEMENT DETAILS (Tables)	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Other Current Assets	December 31, 2022 2021 (In thousands) Other current assets: Prepaid expenses $ 45,089 $ 78,952 Capitalized mobile app fees 38,185 41,744 Other 26,053 81,872 Other current assets $ 109,327 $ 202,568
Schedule of Property and Equipment, Net	December 31, 2022 2021 (In thousands) Property and equipment, net: Computer equipment and capitalized software $ 180,410 $ 171,335 Buildings and building improvements 67,139 61,841 Leasehold improvements 45,371 40,895 Land 11,565 11,565 Furniture and other equipment 20,861 19,593 Projects in progress 49,199 39,769 374,545 344,998 Accumulated depreciation and amortization (198,409) (181,742) Property and equipment, net $ 176,136 $ 163,256
Schedule of Accrued Expenses and Other Current Liabilities	December 31, 2022 2021 (In thousands) Accrued expenses and other current liabilities: Accrued legal settlement $ — $ 441,000 Accrued employee compensation and benefits 90,098 88,670 Accrued advertising expense 49,509 47,686 Accrued non-income taxes 38,017 32,725 Accrued interest expense 30,148 30,110 Other 82,165 128,175 Accrued expenses and other current liabilities $ 289,937 $ 768,366
Schedule of Other Income (Expense), Net	Years Ended December 31, 2022 2021 2020 (In thousands) Other income (expense), net $ 8,033 $ (465,038) $ 15,861
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: December 31, 2022 2021 2020 2019 (In thousands) Cash and cash equivalents $ 572,395 $ 815,384 $ 739,164 $ 465,676 Restricted cash included in other current assets 121 128 138 127 Cash, cash equivalents, and restricted cash included in current assets of discontinued operations — — — 2,674,146 Restricted cash included in non-current assets of discontinued operations — — — 409 Total cash, cash equivalents, and restricted cash as shown on the consolidated statement of cash flow $ 572,516 $ 815,512 $ 739,302 $ 3,140,358
Schedule of Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the consolidated balance sheet to the total amounts shown in the consolidated statement of cash flows: December 31, 2022 2021 2020 2019 (In thousands) Cash and cash equivalents $ 572,395 $ 815,384 $ 739,164 $ 465,676 Restricted cash included in other current assets 121 128 138 127 Cash, cash equivalents, and restricted cash included in current assets of discontinued operations — — — 2,674,146 Restricted cash included in non-current assets of discontinued operations — — — 409 Total cash, cash equivalents, and restricted cash as shown on the consolidated statement of cash flow $ 572,516 $ 815,512 $ 739,302 $ 3,140,358
Schedule of Supplemental Disclosure of Cash Flow Information	Supplemental Disclosures of Cash Flow Information Years Ended December 31, 2022 2021 2020 (In thousands) Cash paid (received) during the year for: Interest $ 138,045 $ 117,528 $ 115,957 Income tax payments $ 60,026 $ 54,766 $ 41,024 Income tax refunds $ (13,658) $ (13,840) $ (30,048) Noncash issuance of common stock for the acquisition of Hyperconnect $ — $ 890,851 $ —

ORGANIZATION - Narrative (Detai

ORGANIZATION - Narrative (Details)	12 Months Ended
ORGANIZATION - Narrative (Details)	Dec. 31, 2022 segment languange
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of languages where products are available (over) \| languange	40
Number of operating segments \| segment	1

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details)		12 Months Ended
	Oct. 01, 2022 USD ($)	Dec. 31, 2022 USD ($) unit app_store $ / shares shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2019 USD ($)
Discontinued Operations
Cash received per share in transaction (USD per share) \| $ / shares		$ 3
Capitalized Contract Costs
Amortization of capitalized contract costs		$ 622,500,000	$ 552,600,000
Contract assets		$ 38,200,000	41,700,000	$ 33,500,000
Number of app stores \| app_store		2
Current deferred revenue		$ 252,718,000	262,131,000	239,100,000
Deferred revenue recognized		262,100,000	239,100,000
Non-current deferred revenue		$ 0	0
Cash equivalents:
Maturity period from date of purchase for cash and cash equivalents (in days, less than)		91 days
Property and Equipment
Property and equipment, net		$ 176,136,000	163,256,000
Goodwill and Indefinite-Lived Intangible Assets
Number of reporting units \| unit		1
Impairment and amortization of intangibles		$ 366,257,000	28,559,000	7,525,000
Indefinite-lived intangible assets		84,300,000
Indefinite-lived intangible assets acquired	$ 49,900,000
Advertising Costs
Advertising expense		474,900,000	510,300,000	438,700,000
Foreign Currency Translation and Transaction Gains and Losses
Amount of gains (losses) reclassified to earnings				(168,000)
Redeemable Noncontrolling Interest
Impairment of Intangible Assets, Finite-Lived		$ 25,800,000
Impairment, Intangible Asset, Finite-Lived, Statement of Income or Comprehensive Income [Extensible Enumeration]		Impairment and amortization of intangibles
Foreign Currency Translation Adjustment
Foreign Currency Translation and Transaction Gains and Losses
Amount of gains (losses) reclassified to earnings			0	(168,000)	$ 0
Redeemable Noncontrolling Interests
Redeemable Noncontrolling Interest
Temporary equity, accretion to redemption value		$ 1,401,000	2,700,000	6,700,000
Europe \| Trade names
Goodwill and Indefinite-Lived Intangible Assets
Impairment of intangible asset				244,300,000
United States
Property and Equipment
Property and equipment, net		$ 142,297,000	$ 133,513,000
United States \| Trade names
Goodwill and Indefinite-Lived Intangible Assets
Impairment of intangible asset				43,900,000
Impairment and amortization of intangibles				$ 5,500,000
Minimum
Capitalized Contract Costs
Subscription period		1 month
Minimum \| Indefinite-lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Royalty rate used for impairment assessment of indefinite-lived intangible assets (as a percent)		3%	5%
Minimum \| Indefinite-lived Intangible Assets \| Discount Rate
Goodwill and Indefinite-Lived Intangible Assets
Measurement input (as a percent)		0.12	0.10
Maximum
Capitalized Contract Costs
Subscription period		6 months
Maximum \| Indefinite-lived Intangible Assets
Goodwill and Indefinite-Lived Intangible Assets
Royalty rate used for impairment assessment of indefinite-lived intangible assets (as a percent)		8%	8%
Maximum \| Indefinite-lived Intangible Assets \| Discount Rate
Goodwill and Indefinite-Lived Intangible Assets
Measurement input (as a percent)		0.16	0.16
Software and Software Development Costs
Property and Equipment
Property and equipment, net		$ 72,600,000	$ 53,500,000
Accounts Receivable \| Customer Concentration Risk \| App Store #1
Capitalized Contract Costs
Concentration risk (percent)		70%	67%
Accounts Receivable \| Customer Concentration Risk \| App Store #2
Capitalized Contract Costs
Concentration risk (percent)		12%	12%
New Match Common Stock
Discontinued Operations
Stock issued in transaction per parent company share (shares) \| shares		1
Cash received per share in transaction (USD per share) \| $ / shares		$ 3

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Total Direct Revenue	$ 3,188,843	$ 2,983,277	$ 2,391,269
Direct Revenue
Disaggregation of Revenue [Line Items]
Total Direct Revenue	3,130,221	2,922,871	2,344,724
Direct Revenue \| Tinder
Disaggregation of Revenue [Line Items]
Total Direct Revenue	1,794,467	1,649,757	1,355,400
Direct Revenue \| Hinge
Disaggregation of Revenue [Line Items]
Total Direct Revenue	283,668	196,538	90,145
Direct Revenue \| Other brands
Disaggregation of Revenue [Line Items]
Total Direct Revenue	1,052,086	1,076,576	899,179
Indirect Revenue (principally advertising revenue)
Disaggregation of Revenue [Line Items]
Total Direct Revenue	58,622	60,406	46,545
Americas \| Direct Revenue
Disaggregation of Revenue [Line Items]
Total Direct Revenue	1,629,069	1,512,057	1,247,961
Europe \| Direct Revenue
Disaggregation of Revenue [Line Items]
Total Direct Revenue	848,886	821,827	680,128
APAC and Other \| Direct Revenue
Disaggregation of Revenue [Line Items]
Total Direct Revenue	$ 652,266	$ 588,987	$ 416,635

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Estimated Useful Lives (Details)	12 Months Ended
	Dec. 31, 2022
Buildings and building improvements \| Minimum
Property and Equipment
Estimated useful lives (in years)	10 years
Buildings and building improvements \| Maximum
Property and Equipment
Estimated useful lives (in years)	39 years
Computer equipment and capitalized software \| Minimum
Property and Equipment
Estimated useful lives (in years)	2 years
Computer equipment and capitalized software \| Maximum
Property and Equipment
Estimated useful lives (in years)	3 years
Furniture and other equipment
Property and Equipment
Estimated useful lives (in years)	5 years
Leasehold improvements \| Minimum
Property and Equipment
Estimated useful lives (in years)	6 years
Leasehold improvements \| Maximum
Property and Equipment
Estimated useful lives (in years)	10 years

INCOME TAXES - Income before In

INCOME TAXES - Income before Income Taxes and Non-Controlling Interest and Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
U.S.	$ 651,406	$ 184,835	$ 547,969
Foreign	(273,915)	71,313	82,983
Earnings from continuing operations, before tax	377,491	256,148	$ 630,952
Deferred tax assets:
Net operating loss carryforwards	60,143	85,613
Tax credit carryforwards	137,481	128,731
Disallowed interest carryforwards	64,463	52,104
Capitalized research expenses	49,113	0
Stock-based compensation	20,653	15,491
Accrued expenses	17,871	116,415
Exchangeable notes	44,585	52,177
Other	25,340	33,211
Total deferred tax assets	419,649	483,742
Less valuation allowance	(71,132)	(86,071)
Net deferred tax assets	348,517	397,671
Deferred tax liabilities:
Intangible assets	(76,169)	(165,551)
Right-of-use assets	(16,125)	(21,784)
Property and equipment	(11,239)	(4,923)
Other	(668)	(737)
Total deferred tax liabilities	(104,201)	(192,995)
Net deferred tax assets	$ 244,316	$ 204,676

INCOME TAXES - Components of In

INCOME TAXES - Components of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current income tax provision (benefit):
Federal	$ 5,703	$ 15	$ (2,044)
State	4,069	3,192	1,640
Foreign	35,542	34,865	28,293
Current income tax provision	45,314	38,072	27,889
Deferred income tax (benefit) provision:
Federal	76,185	(32,723)	31,025
State	6,076	(18,627)	(10,451)
Foreign	(112,214)	(6,619)	(5,190)
Deferred income tax (benefit) provision	(29,953)	(57,969)	15,384
Income tax provision (benefit)	$ 15,361	$ (19,897)	$ 43,273

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operating Loss Carryforwards
Income tax benefit related to net operating loss carryforwards	$ 9,700
Disallowed interest carryforwards	64,463	$ 52,104
Tax credit carryforwards	164,000
Increase in valuation allowance	14,900
Foreign deferred tax assets	22,600
Additional valuation allowances	7,700
Valuation allowance at end of period	71,100
Increase (Decrease) in unrecognized tax benefits, income tax penalties and interest accrued	(300)	(300)	$ (1,700)
Noncurrent income taxes payable, accrued interest and penalties	1,200	1,500
Income tax penalties and interest accrued	44,200	51,800
Tax positions for which the ultimate deductibility is highly certain but timing is uncertain	31,300	$ 46,000
Change in unrecognized tax benefits unrelated to Federal income taxes statute of limitations expiring within twelve months of current reporting period	7,000
Undistributed earnings of foreign subsidiaries	172,700
Research tax credit carryforward
Operating Loss Carryforwards
Tax credit carryforwards	127,400
Expires within twenty years
Operating Loss Carryforwards
Tax credit carryforwards	76,600
Expires within ten years
Operating Loss Carryforwards
Tax credit carryforwards	31,800
Federal
Operating Loss Carryforwards
Net operating loss carryforwards	11,500
Net operating loss carryforwards not subject to expiration	4,300
Net operating loss carryforwards subject to expiration	7,200
Unrestricted operating loss carryforwards	4,300
Disallowed interest carryforwards	213,200
State
Operating Loss Carryforwards
Net operating loss carryforwards	213,000
Unrestricted operating loss carryforwards	182,800
State \| Carried forward indefinitely
Operating Loss Carryforwards
Net operating loss carryforwards not subject to expiration	3,100
State \| Expires within twenty years
Operating Loss Carryforwards
Net operating loss carryforwards subject to expiration	209,900
Foreign
Operating Loss Carryforwards
Net operating loss carryforwards	185,100
Disallowed interest carryforwards	67,900
Foreign \| General business tax credit carryforward
Operating Loss Carryforwards
Tax credit carryforwards	34,300
Foreign \| Carried forward indefinitely
Operating Loss Carryforwards
Net operating loss carryforwards not subject to expiration	114,900
Foreign \| Expires within twenty years
Operating Loss Carryforwards
Net operating loss carryforwards subject to expiration	$ 70,200

INCOME TAXES - Effective Income

INCOME TAXES - Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income tax provision at the federal statutory rate of 21%	$ 79,273	$ 53,791	$ 132,500
State income taxes, net of effect of federal tax benefit	16,953	4,530	8,803
Stock-based compensation	(30,440)	(63,751)	(112,203)
Research credits	(12,611)	(25,830)	(21,306)
Foreign-derived intangible income deduction	(12,646)	0	0
Change in valuation allowance	(22,621)	8,523	29,787
Foreign income taxed at a different statutory rate	(4,104)	5,808	4,884
Withholding taxes	8,922	1,057	2,933
Change in uncertain tax positions	(10,694)	(948)	(5,770)
Other, net	3,329	(3,077)	3,645
Income tax provision (benefit)	$ 15,361	$ (19,897)	$ 43,273

INCOME TAXES - Income Tax Conti

INCOME TAXES - Income Tax Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of beginning and ending amount of unrecognized tax benefits, excluding interest
Balance at beginning of period	$ 50,830	$ 45,624	$ 53,324
Additions based on tax positions related to the current year	5,781	8,107	7,818
Additions for tax positions of prior years	1,938	1,353	1,772
Reductions for tax positions of prior years	(12,287)	(1,028)	0
Settlements	(2,139)	(2,348)	(16,512)
Expiration of applicable statute of limitations	(783)	(878)	(778)
Balance at end of period	$ 43,340	$ 50,830	$ 45,624

DISCONTINUED OPERATIONS - Compo

DISCONTINUED OPERATIONS - Components of Income from Discontinued Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
DiscontinuedOperationGainLossOnDisposalStatementOfIncomeOrComprehensiveIncomeExtensibleEnumerationNotDisclosedFlag	(Loss) earnings from discontinued operations
IAC/InterActiveCorp \| Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 0	$ 0	$ 1,410,485
Operating costs and expenses	0	0	(1,840,178)
Operating loss	0	0	(429,693)
Interest expense	0	0	(3,772)
Other expense, net	0	0	(2,503)
Income tax (provision) benefit	(2,211)	509	69,898
(Loss) earnings from discontinued operations	$ (2,211)	$ 509	$ (366,070)

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Goodwill and Intangible Assets, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 2,348,366	$ 2,411,996	$ 1,270,532
Intangible assets with indefinite lives	189,006	576,653
Intangible assets with definite lives, net	168,741	195,044
Total goodwill and intangible assets, net	$ 2,706,113	$ 3,183,693

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) - USD ($) $ in Thousands, shares in Millions			12 Months Ended
	Jul. 11, 2022	Jun. 17, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible assets with definite lives
Payments to acquire business, net of cash acquired			$ 25,681	$ 859,905	$ 0
Goodwill			$ 2,348,366	$ 2,411,996	$ 1,270,532
Impairment, Intangible Asset, Indefinite-Lived (Excluding Goodwill), Statement of Income or Comprehensive Income [Extensible Enumeration]			Intangible assets, net
The League App, Inc.
Intangible assets with definite lives
Business combination, purchase price	$ 29,900
Payments to acquire businesses, gross	25,700
Deferred cash consideration payable	$ 4,200
Hyperconnect, Inc.
Intangible assets with definite lives
Business combination, purchase price		$ 1,750,000
Payments to acquire business, net of cash acquired		859,900
Business combination, deferred tax liabilities		$ 134,700
Issuance of common stock for the acquisition of Hyperconnect (shares)		5.9
Goodwill		$ 1,200,000
Intangible assets acquired		612,000
Net assets acquired		$ 30,400
Impairment of intangible asset			$ 270,100
Trade names
Intangible assets with definite lives
Impairment of intangible asset, indefinite-lived (excluding goodwill)			$ 49,400

GOODWILL AND INTANGIBLE ASSET_4

GOODWILL AND INTANGIBLE ASSETS - Goodwill by Reporting Unit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill
Balance at the beginning of the period	$ 2,411,996	$ 1,270,532
Additions	27,086	1,243,063
Foreign Exchange Translation	(90,716)	(101,599)
Balance at the end of the period	$ 2,348,366	$ 2,411,996

GOODWILL AND INTANGIBLE ASSET_5

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets with Definite Lives (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets with definite lives
Gross Carrying Amount	$ 246,901	$ 230,718
Accumulated Amortization	(78,160)	(35,674)
Total	$ 168,741	$ 195,044
Weighted-Average Useful Life (Years)	4 years 3 months 18 days	4 years 7 months 6 days
Customer lists
Intangible assets with definite lives
Gross Carrying Amount	$ 123,531	$ 129,427
Accumulated Amortization	(41,866)	(15,487)
Total	$ 81,665	$ 113,940
Weighted-Average Useful Life (Years)	4 years 10 months 24 days	4 years 10 months 24 days
Patent and technology
Intangible assets with definite lives
Gross Carrying Amount	$ 66,754	$ 99,512
Accumulated Amortization	(33,778)	(18,657)
Total	$ 32,976	$ 80,855
Weighted-Average Useful Life (Years)	4 years 6 months	4 years 2 months 12 days
Trade names
Intangible assets with definite lives
Gross Carrying Amount	$ 56,594	$ 1,354
Accumulated Amortization	(2,503)	(1,193)
Total	$ 54,091	$ 161
Weighted-Average Useful Life (Years)	3 years 3 months 18 days	1 year 3 months 18 days
Other
Intangible assets with definite lives
Gross Carrying Amount	$ 22	$ 425
Accumulated Amortization	(13)	(337)
Total	$ 9	$ 88
Weighted-Average Useful Life (Years)	2 years	2 years 8 months 12 days

GOODWILL AND INTANGIBLE ASSET_6

GOODWILL AND INTANGIBLE ASSETS - Expected Amortization of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 45,635
2024	42,925
2025	36,276
2026	18,322
2027 and thereafter	25,583
Total	$ 168,741	$ 195,044

FINANCIAL INSTRUMENTS - Narrati

FINANCIAL INSTRUMENTS - Narrative (Details) - USD ($) shares in Millions		1 Months Ended	12 Months Ended
	Oct. 04, 2021	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021	Jan. 31, 2022	Oct. 31, 2021	Sep. 30, 2021	Sep. 22, 2021
Fair Value Disclosures [Abstract]
Equity securities without readily determinable fair value		$ 14,200,000	$ 14,200,000	$ 14,200,000
Cumulative downward adjustments to the carrying value of equity securities without readily determinable fair values			2,100,000
Impairment charge			$ 0	0
Long-term Debt
Loss on embedded derivative				14,600,000
Derivative, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]			Other income (expense), net
2022 Exchangeable Notes \| Exchangeable Notes Hedge
Long-term Debt
Derivative gain (loss)				9,700,000
Fair value of bond hedge derivative		32,100,000		32,100,000
2022 Exchangeable Notes \| Senior Notes
Long-term Debt
Fair value of embedded derivative liability					$ 39,500,000			$ 0
Debt conversion, shares issuable upon conversion (in shares)							5.5
Loss on embedded derivative	$ 14,500,000
Aggregate principal amount of debt presented for exchange		18,600,000	$ 40,600,000	18,600,000
Debt instrument, repurchase amount	$ 414,000,000	$ 3,000,000		3,000,000	$ 15,600,000	$ 414,000,000
Measurement period		40 days
Embedded derivative, amount reclassified		$ 48,500,000
Gain on embedded derivative		9,700,000
Fair value of embedded derivative asset		7,400,000		7,400,000
Aggregate principal amount		15,600,000	$ 15,600,000	15,600,000
Net liability		$ 15,600,000		$ 15,600,000
2022 Exchangeable Notes \| Senior Notes \| Exchangeable Notes Hedge
Long-term Debt
Debt conversion, shares issuable upon conversion (in shares)	9.4

FINANCIAL INSTRUMENTS - Financi

FINANCIAL INSTRUMENTS - Financial Instruments Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Cash equivalents:
Cash equivalents		$ 309,231
Short-term investments:
Short-term investments	$ 8,723	11,818
Total	111,466
Time deposits
Short-term investments:
Short-term investments	8,723	11,818
Level 1
Cash equivalents:
Cash equivalents		260,582
Short-term investments:
Total	77,150
Level 1 \| Time deposits
Short-term investments:
Short-term investments	0	0
Level 2
Cash equivalents:
Cash equivalents		48,649
Short-term investments:
Total	34,316
Level 2 \| Time deposits
Short-term investments:
Short-term investments	8,723	11,818
Money market funds
Cash equivalents:
Cash equivalents	77,150	260,582
Money market funds \| Level 1
Cash equivalents:
Cash equivalents	77,150	260,582
Money market funds \| Level 2
Cash equivalents:
Cash equivalents	0	0
Time deposits
Cash equivalents:
Cash equivalents	25,593	36,831
Time deposits \| Level 1
Cash equivalents:
Cash equivalents	0	0
Time deposits \| Level 2
Cash equivalents:
Cash equivalents	$ 25,593	$ 36,831

FINANCIAL INSTRUMENTS - Carryin

FINANCIAL INSTRUMENTS - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net	$ 0	$ (100,500)
Long-term debt, net	(3,835,726)
2022 Exchangeable Notes \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net		(99,927)
Long-term debt, net		0
Aggregate principal amount	15,600	15,600
2026 Exchangeable Notes \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net	0	0
Long-term debt, net	(569,438)	(567,870)
2030 Exchangeable Notes \| Senior Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net	0	0
Long-term debt, net	(567,355)	(566,362)
Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net	0	(84,333)
Long-term debt, net	(3,835,726)	(3,829,421)
Unamortized debt issuance costs, current	600	600
Unamortized original issue discount and debt issuance costs	39,300	45,600
Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Current maturities of long-term debt, net	0	(254,472)
Long-term debt, net	(3,407,391)	(4,772,140)
Fair Value \| 2022 Exchangeable Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt fair value		302,200
Fair Value \| 2026 Exchangeable Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt fair value	514,400	932,600
Fair Value \| 2030 Exchangeable Notes
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Long-term debt fair value	$ 499,700	$ 1,017,700

LONG-TERM DEBT, NET - Summary (

LONG-TERM DEBT, NET - Summary (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Long-term Debt
Total long-term debt	$ 3,875,000	$ 3,975,500
Less: Current maturities of long-term debt	0	100,500
Less: Unamortized original issue discount	4,366	5,215
Less: Unamortized debt issuance costs	34,908	40,364
Total long-term debt, net	3,835,726	3,829,421
Credit Facility \| Credit Facility due February 13, 2025
Long-term Debt
Total long-term debt	0	0
Term Loan \| Term Loan due February 13, 2027
Long-term Debt
Total long-term debt	425,000	425,000
Total long-term debt, net	425,000	425,000
Senior Notes \| 5.00% Senior Notes due December 15, 2027 (the “5.00% Senior Notes”); interest payable each June 15 and December 15
Long-term Debt
Total long-term debt	$ 450,000	450,000
Stated interest rate (as a percent)	5%
Senior Notes \| 4.625% Senior Notes due June 1, 2028 (the “4.625% Senior Notes”); interest payable each June 1 and December 1
Long-term Debt
Total long-term debt	$ 500,000	500,000
Stated interest rate (as a percent)	4.625%
Senior Notes \| 5.625% Senior Notes due February 15, 2029 (the “5.625% Senior Notes”); interest payable each February 15 and August 15
Long-term Debt
Total long-term debt	$ 350,000	350,000
Stated interest rate (as a percent)	5.625%
Senior Notes \| 4.125% Senior Notes due August 1, 2030 (the “4.125% Senior Notes”); interest payable each February 1 and August 1
Long-term Debt
Total long-term debt	$ 500,000	500,000
Stated interest rate (as a percent)	4.125%
Senior Notes \| 3.625% Senior Notes due October 1, 2031 (the “3.625% Senior Notes”); interest payable each April 1 and October 1 commencing on April 1, 2022
Long-term Debt
Total long-term debt	$ 500,000	$ 500,000
Stated interest rate (as a percent)		3.625%
Senior Notes \| 0.875% Exchangeable Senior Notes due October 1, 2022 (the “2022 Exchangeable Notes”); interest payable each April 1 and October 1
Long-term Debt
Total long-term debt	$ 0	$ 100,500
Less: Current maturities of long-term debt		99,927
Less: Unamortized original issue discount		573
Stated interest rate (as a percent)	0.875%
Senior Notes \| 0.875% Exchangeable Senior Notes due June 15, 2026 (the “2026 Exchangeable Notes”); interest payable each June 15 and December 15
Long-term Debt
Total long-term debt	$ 575,000	575,000
Less: Current maturities of long-term debt	0	0
Less: Unamortized original issue discount	$ 5,562	7,130
Stated interest rate (as a percent)	0.875%
Senior Notes \| 2.00% Exchangeable Senior Notes due January 15, 2030 (the “2030 Exchangeable Notes”); interest payable each January 15 and July 15
Long-term Debt
Total long-term debt	$ 575,000	575,000
Less: Current maturities of long-term debt	0	0
Less: Unamortized original issue discount	$ 7,645	$ 8,638
Stated interest rate (as a percent)	2%

LONG-TERM DEBT, NET - Narrative

LONG-TERM DEBT, NET - Narrative (Details)		1 Months Ended		12 Months Ended
LONG-TERM DEBT, NET - Narrative (Details)	Oct. 04, 2021 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)	Oct. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) trading_day $ / shares shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($)	Oct. 01, 2022 USD ($)	Jan. 31, 2022 USD ($)	Sep. 30, 2021 shares	Dec. 31, 2019 USD ($)	Dec. 31, 2017 USD ($)
Long-term Debt
Long-term Debt		$ 3,829,421,000		$ 3,835,726,000	$ 3,829,421,000
Cash received per share in transaction (USD per share) \| $ / shares				$ 3
Call discount (premium)		5,215,000		$ 4,366,000	5,215,000
Debt issuance costs, net		40,364,000		34,908,000	40,364,000
Payments for repurchase of warrants				7,482,000	882,187,000	$ 0
Proceeds from stock offering				$ 0	0	$ 1,421,801,000
New Match Common Stock
Long-term Debt
Cash received per share in transaction (USD per share) \| $ / shares				$ 3
Minimum
Long-term Debt
Threshold trading days \| trading_day				1
Maximum
Long-term Debt
Threshold trading days \| trading_day				5
Credit Fcility
Long-term Debt
Maximum borrowing capacity				$ 750,000,000
Remaining borrowing capacity				749,600,000
Credit Fcility \| Letter of Credit
Long-term Debt
Borrowings outstanding under credit facility				$ 400,000
Credit Facility and Term Loan
Long-term Debt
Maximum leverage ratio				4
Credit Facility and Term Loan \| Minimum
Long-term Debt
Maximum leverage ratio				2
Term Loan \| Term Loan
Long-term Debt
Long-term Debt		$ 425,000,000		$ 425,000,000	$ 425,000,000
Effective interest rate (as a percent)		1.91%		6.49%	1.91%
Term Loan \| Term Loan \| LIBOR
Long-term Debt
Basis spread on variable rate (as a percent)				1.75%
Credit Facility \| Credit Fcility
Long-term Debt
Borrowings outstanding under credit facility		$ 0		$ 0	$ 0
Annual commitment fee (as a percent)				0.25%
Credit Facility \| Credit Fcility \| Maximum
Long-term Debt
Maximum leverage ratio				5
Senior Notes
Long-term Debt
Face amount of debt instrument				$ 59,200,000
Threshold trading days \| trading_day				20
Threshold consecutive trading days \| trading_day				30
Exchange price on applicable trading day (as a percent)				130%
Period of reported sale price of common stock				5 days
Period of consecutive reported sale price of common stock				5 days
Proportion of product of last reported price (as a percent)				98%
Senior Notes \| Maximum
Long-term Debt
Maximum leverage ratio				5
Senior Notes \| 3.625% Senior Notes
Long-term Debt
Stated interest rate (as a percent)		3.625%			3.625%
Senior Notes \| 4.625% Senior Notes
Long-term Debt
Stated interest rate (as a percent)				4.625%
Senior Notes \| 4.125% Senior Notes
Long-term Debt
Stated interest rate (as a percent)				4.125%
Senior Notes \| 5.625% Senior Notes
Long-term Debt
Stated interest rate (as a percent)				5.625%
Senior Notes \| 5.00% Senior Notes
Long-term Debt
Stated interest rate (as a percent)				5%
Senior Notes \| Exchangeable Notes \| Match Group FinanceCo 2, Inc. & Match Group FinanceCo 3, Inc.
Long-term Debt
Threshold trading days \| trading_day				20
Threshold consecutive trading days \| trading_day				30
Exchange price on applicable trading day (as a percent)				130%
Redemption price relative to principal amount (as a percent)				100%
Senior Notes \| 2022 Exchangeable Notes
Long-term Debt
Effective interest rate (as a percent)				1.60%
Face amount of debt instrument							$ 44,300,000				$ 517,500,000
Stated interest rate (as a percent)				0.875%
Call discount (premium)		$ 573,000			$ 573,000
Aggregate principal amount of debt presented for exchange		18,600,000		$ 40,600,000	18,600,000
Debt instrument, convertible, settlement of amount presented for exchange				56,200,000	3,000,000
Aggregate principal amount		15,600,000		15,600,000	15,600,000
Payments for repurchase of warrants				$ 7,500,000
Payments for repurchase of warrants, number of underlying shares settled \| shares				400,000
Debt instrument, repurchase amount	$ 414,000,000	3,000,000	$ 414,000,000		$ 3,000,000			$ 15,600,000
Repayment on Exchangeable Notes	$ 1,500,000,000
Debt conversion, shares issuable upon conversion (in shares) \| shares									5,500,000
Senior Notes \| 2022 Exchangeable Notes \| Exchangeable Notes Hedge
Long-term Debt
Settlement and exchanges of 2022 Exchangeable Notes (shares) \| shares	5,534,098		5,500,000	1,900,000	400,000
Proceeds from exercise of Exchangeable Note Hedges				$ 75,900,000	$ 6,600,000
Proceeds from stock offering	$ 879,000,000		$ 879,000,000
Debt instrument, convertible, conversion price (in dollars per share) \| $ / shares	$ 158.83
Proceeds from termination of convertible note hedges	$ 201,000,000
Debt conversion, shares issuable upon conversion (in shares) \| shares	9,400,000
Senior Notes \| 2026 Exchangeable Notes
Long-term Debt
Effective interest rate (as a percent)				1.20%
Face amount of debt instrument										$ 575,000,000
Stated interest rate (as a percent)				0.875%
Call discount (premium)		7,130,000		$ 5,562,000	7,130,000
Senior Notes \| 2030 Exchangeable Notes
Long-term Debt
Effective interest rate (as a percent)				2.20%
Face amount of debt instrument										$ 575,000,000
Stated interest rate (as a percent)				2%
Call discount (premium)		$ 8,638,000		$ 7,645,000	$ 8,638,000
Senior Notes \| 3.625% Senior Notes due 2031
Long-term Debt
Proceeds from issuance of long-term debt used to repurchase debt	$ 420,000,000

LONG-TERM DEBT, NET - Redemptio

LONG-TERM DEBT, NET - Redemption of 3.625% Notes (Details) - Senior Notes - 3.625% Senior Notes due October 1, 2031 (the “3.625% Senior Notes”); interest payable each April 1 and October 1 commencing on April 1, 2022	12 Months Ended
	Dec. 31, 2022
Debt Instrument, Redemption, Period One
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.813%
Debt Instrument, Redemption, Period Two
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.208%
Debt Instrument, Redemption, Period Three
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100.604%
Debt Instrument, Redemption, Period Four
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100%

LONG-TERM DEBT, NET - Redempt_2

LONG-TERM DEBT, NET - Redemption of 4.625% Notes (Details) - Senior Notes - 4.625% Senior Notes due June 1, 2028 (the “4.625% Senior Notes”); interest payable each June 1 and December 1	12 Months Ended
	Dec. 31, 2022
Debt Instrument, Redemption, Period One
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	102.313%
Debt Instrument, Redemption, Period Two
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.156%
Debt Instrument, Redemption, Period Three
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100%

LONG-TERM DEBT, NET - Redempt_3

LONG-TERM DEBT, NET - Redemption of 4.125% Notes (Details) - Senior Notes - 4.125% Senior Notes due August 1, 2030 (the “4.125% Senior Notes”); interest payable each February 1 and August 1	12 Months Ended
	Dec. 31, 2022
Debt Instrument, Redemption, Period One
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	102.063%
Debt Instrument, Redemption, Period Two
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.375%
Debt Instrument, Redemption, Period Three
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100.688%
Debt Instrument, Redemption, Period Four
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100%

LONG-TERM DEBT, NET - Redempt_4

LONG-TERM DEBT, NET - Redemption of 5.625% Notes (Details) - Senior Notes - 5.625% Senior Notes due February 15, 2029 (the “5.625% Senior Notes”); interest payable each February 15 and August 15	12 Months Ended
	Dec. 31, 2022
Debt Instrument, Redemption, Period One
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	102.813%
Debt Instrument, Redemption, Period Two
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.875%
Debt Instrument, Redemption, Period Three
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100.938%
Debt Instrument, Redemption, Period Four
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100%

LONG-TERM DEBT, NET - Redempt_5

LONG-TERM DEBT, NET - Redemption of 5.00% Notes (Details) - 5.00% Senior Notes due December 15, 2027 (the “5.00% Senior Notes”); interest payable each June 15 and December 15 - Senior Notes	12 Months Ended
	Dec. 31, 2022
Debt Instrument, Redemption, Period One
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	102.50%
Debt Instrument, Redemption, Period Two
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	101.667%
Debt Instrument, Redemption, Period Three
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100.833%
Debt Instrument, Redemption, Period Four
Debt Instrument, Redemption
Redemption price relative to principal amount (as a percent)	100%

LONG-TERM DEBT, NET - Details o

LONG-TERM DEBT, NET - Details of Exchangeable Notes (Details) - Senior Notes	12 Months Ended
	Dec. 31, 2022 $ / shares shares
2026 Exchangeable Notes
Long-term Debt
Number of shares of the Company’s Common Stock into which each $1,000 of Principal of the Exchangeable Notes is Exchangeable \| shares	11.4259
Approximate Equivalent Exchange Price per Share \| $ / shares	$ 87.52
2030 Exchangeable Notes
Long-term Debt
Number of shares of the Company’s Common Stock into which each $1,000 of Principal of the Exchangeable Notes is Exchangeable \| shares	11.8739
Approximate Equivalent Exchange Price per Share \| $ / shares	$ 84.22

LONG-TERM DEBT, NET - If-Conver

LONG-TERM DEBT, NET - If-Converted Value in Excess of Principal (Details) - Senior Notes - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
2022 Exchangeable Notes
Long-term Debt
If-converted value in excess of principal		$ 170.4
2026 Exchangeable Notes
Long-term Debt
If-converted value in excess of principal	$ 0	293.9
2030 Exchangeable Notes
Long-term Debt
If-converted value in excess of principal	$ 0	$ 327.9

LONG-TERM DEBT, NET - Component

LONG-TERM DEBT, NET - Components of Exchangeable Notes (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Long-term Debt
Principal	$ 3,875,000	$ 3,975,500
Less: unamortized debt issuance costs	4,366	5,215
Net carrying value included in current maturities of long-term debt, net	0	100,500
Net carrying value included in long-term debt, net	3,835,726
2022 Exchangeable Notes \| Senior Notes
Long-term Debt
Principal	0	100,500
Less: unamortized debt issuance costs		573
Net carrying value included in current maturities of long-term debt, net		99,927
Net carrying value included in long-term debt, net		0
2026 Exchangeable Notes \| Senior Notes
Long-term Debt
Principal	575,000	575,000
Less: unamortized debt issuance costs	5,562	7,130
Net carrying value included in current maturities of long-term debt, net	0	0
Net carrying value included in long-term debt, net	569,438	567,870
2030 Exchangeable Notes \| Senior Notes
Long-term Debt
Principal	575,000	575,000
Less: unamortized debt issuance costs	7,645	8,638
Net carrying value included in current maturities of long-term debt, net	0	0
Net carrying value included in long-term debt, net	$ 567,355	$ 566,362

LONG-TERM DEBT, NET - Schedule

LONG-TERM DEBT, NET - Schedule of Interest Expense, Exchangeable Notes (Details) - Senior Notes - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
2022 Exchangeable Notes
Long-term Debt
Contractual interest expense	$ 366	$ 3,525	$ 4,528
Amortization of debt issuance costs	401	2,939	3,646
Total interest expense recognized	767	6,464	8,174
2026 Exchangeable Notes
Long-term Debt
Contractual interest expense	5,031	5,031	5,031
Amortization of debt issuance costs	1,568	1,570	1,533
Total interest expense recognized	6,599	6,601	6,564
2030 Exchangeable Notes
Long-term Debt
Contractual interest expense	11,500	11,500	11,500
Amortization of debt issuance costs	993	989	950
Total interest expense recognized	$ 12,493	$ 12,489	$ 12,450

LONG-TERM DEBT, NET - Details_2

LONG-TERM DEBT, NET - Details of Exchangeable Notes Hedges and Warrants (Details) - Senior Notes shares in Millions	Dec. 31, 2022 $ / shares shares
Exchangeable Notes Hedge \| 2026 Exchangeable Notes
Long-term Debt
Number of shares \| shares	6.6
Approximate Equivalent Exchange Price per Share / Strike Price per Share (USD per share) \| $ / shares	$ 87.52
Exchangeable Notes Hedge \| 2030 Exchangeable Notes
Long-term Debt
Number of shares \| shares	6.8
Approximate Equivalent Exchange Price per Share / Strike Price per Share (USD per share) \| $ / shares	$ 84.22
Exchangeable Notes Warrant \| 2022 Exchangeable Notes
Long-term Debt
Number of shares \| shares	1.9
Approximate Equivalent Exchange Price per Share / Strike Price per Share (USD per share) \| $ / shares	$ 68.22
Exchangeable Notes Warrant \| 2026 Exchangeable Notes
Long-term Debt
Number of shares \| shares	6.6
Approximate Equivalent Exchange Price per Share / Strike Price per Share (USD per share) \| $ / shares	$ 134.76
Exchangeable Notes Warrant \| 2030 Exchangeable Notes
Long-term Debt
Number of shares \| shares	6.8
Approximate Equivalent Exchange Price per Share / Strike Price per Share (USD per share) \| $ / shares	$ 134.82

LONG-TERM DEBT, NET - Long-Term

LONG-TERM DEBT, NET - Long-Term Debt Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2026	$ 575,000
2027	875,000
2028	500,000
2029	350,000
2030	1,075,000
2031	500,000
Total long-term debt	3,875,000	$ 3,975,500
Less: Unamortized original issue discount	4,366	5,215
Less: Unamortized debt issuance costs	34,908	$ 40,364
Total long-term debt, net	$ 3,835,726

SHAREHOLDERS' EQUITY - Narrativ

SHAREHOLDERS' EQUITY - Narrative (Details) $ / shares in Units, $ in Thousands		1 Months Ended		12 Months Ended
	Oct. 04, 2021 USD ($) shares	Oct. 31, 2021 USD ($) shares	Jul. 31, 2020 USD ($) shares	Dec. 31, 2022 USD ($) vote $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) shares	May 31, 2022 shares	Jan. 31, 2022 USD ($)	Jun. 30, 2020 shares
Class of Stock [Line Items]
Number of votes per share \| vote				1
Common stock shares reserved for issuance under incentive plans (in shares)				69,300,000
Number of shares authorized to be repurchased (shares)							12,500,000
Remaining number of shares authorized to be repurchased (shares)				5,300,000
Treasury stock, shares, acquired				7,200,000	0	0
Retirement of treasury stock \| $				$ 482,000		$ 0
Preferred stock authorized (shares)				100,000,000
Preferred stock, par value (USD per share) \| $ / shares				$ 0.01
Preferred stock issued (shares)				0
Common stock, par value (USD per share) \| $ / shares				$ 0.001	$ 0.001
Stock issued during period, new issues (shares)			17,300,000
Issuance of common stock \| $			$ 1,400,000
Proceeds from issuance of common stock \| $				$ 0	$ 0	$ 1,421,801
2022 Exchangeable Notes \| Senior Notes
Class of Stock [Line Items]
Debt instrument, repurchase amount \| $	$ 414,000	$ 414,000			$ 3,000			$ 15,600
Exchangeable Notes Hedge \| 2022 Exchangeable Notes \| Senior Notes
Class of Stock [Line Items]
Settlement and exchanges of 2022 Exchangeable Notes (shares)	5,534,098	5,500,000		1,900,000	400,000
Proceeds from issuance of common stock \| $	$ 879,000	$ 879,000
Series 1 Mandatorily Exchangeable Preferred Stock
Class of Stock [Line Items]
Number of shares issued upon Separation per former class A common stock (shares)				1
Common Stock $0.001 Par Value
Class of Stock [Line Items]
Number of shares issued upon Separation per former class A common stock (shares)				2.1584					2.1584
Common stock, par value (USD per share) \| $ / shares				$ 0.001
Number of shares issued upon Separation per former class B common stock				2.1584
Series 2 Mandatorily Exchangeable Preferred Stock
Class of Stock [Line Items]
Number of shares issued upon Separation per former class B common stock				1

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE LOSS - Summary (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Loss
Balance at beginning of period	$ (203,769,000)
Other comprehensive loss	(145,428,000)	$ (142,300,000)	$ 40,654,000
Amounts reclassified into earnings			(168,000)
Net period other comprehensive income (loss)			40,486,000
Allocation of accumulated other comprehensive loss related to the noncontrolling interests			628,000
Separation of IAC			13,781,000
Balance at end of period	(359,875,000)	(203,769,000)
Tax benefit / provision in accumulated other comprehensive loss	0	0	0
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Balance at beginning of period	(223,754,000)	(81,454,000)	(136,349,000)
Balance at end of period	(369,182,000)	(223,754,000)	(81,454,000)	$ (136,349,000)
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Loss
Balance at beginning of period	(223,754,000)	(81,454,000)	(136,349,000)
Other comprehensive loss	(145,428,000)	(142,300,000)	40,655,000
Amounts reclassified into earnings		0	(168,000)	0
Net period other comprehensive income (loss)			40,487,000
Allocation of accumulated other comprehensive loss related to the noncontrolling interests			628,000
Separation of IAC			13,780,000
Balance at end of period	$ (369,182,000)	(223,754,000)	(81,454,000)	(136,349,000)
Unrealized (Loss) Gain on Available-For-Sale Security
Accumulated Other Comprehensive Loss
Balance at beginning of period		$ 0	0
Other comprehensive loss			(1,000)
Amounts reclassified into earnings			0
Net period other comprehensive income (loss)			(1,000)
Allocation of accumulated other comprehensive loss related to the noncontrolling interests			0
Separation of IAC			1,000
Balance at end of period			$ 0	$ 0

EARNINGS PER SHARE - Narrative

EARNINGS PER SHARE - Narrative (Details) - shares	Dec. 31, 2022	Jun. 30, 2020
Common Stock $0.001 Par Value
Antidilutive Securities Excluded from Computation of Earnings Per Share
Number of shares issued upon Separation per former class A common stock (shares)	2.1584	2.1584

EARNINGS PER SHARE - Summary (D

EARNINGS PER SHARE - Summary (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator: Basic
Net earnings from continuing operations	$ 362,130	$ 276,045	$ 587,679
Net loss (earnings) attributable to noncontrolling interests	2,027	1,169	(59,599)
Net earnings from continuing operations attributable to Match Group, Inc. shareholders	364,157	277,214	528,080
(Loss) earnings from discontinued operations, net of tax	(2,211)	509	(366,070)
Net loss attributable to noncontrolling interests of discontinued operations	0	0	319
Net (loss) earnings from discontinued operations attributable to shareholders	(2,211)	509	(365,751)
Net earnings attributable to Match Group, Inc. shareholders	361,946	277,723	162,329
Numerator: Diluted
Net earnings from continuing operations	362,130	276,045	587,679
Net loss (earnings) attributable to noncontrolling interests	2,027	1,169	(59,599)
Impact from subsidiaries' dilutive securities of continuing operations(a)	(222)	(993)	(9,999)
Interest on dilutive Exchangeable Notes, net of income tax	4,151	6,616	16,300
Net earnings from continuing operations attributable to Match Group, Inc. shareholders	368,086	282,837	534,381
(Loss) earnings from discontinued operations, net of tax	(2,211)	509	(366,070)
Net loss attributable to noncontrolling interests of discontinued operations	0	0	319
Impact from subsidiaries’ dilutive securities of discontinued operations	0	0	(240)
Net (loss) earnings from discontinued operations attributable to shareholders	(2,211)	509	(365,991)
Net earnings attributable to Match Group, Inc. shareholders	$ 365,875	$ 283,346	$ 168,390
Denominator: Basic
Basic weighted average common shares outstanding (shares)	282,564	275,004	223,433
Denominator: Diluted
Basic weighted average common shares outstanding (shares)	282,564	275,004	223,433
Dilutive securities (shares)	5,020	13,866	12,157
Dilutive shares from Exchangeable Notes, if-converted (shares)	7,631	15,970	20,430
Dilutive weighted average common shares outstanding (shares)	295,215	304,840	256,020
Earnings (loss) per share:
Earnings per share from continuing operations - basic (USD per share)	$ 1.29	$ 1.01	$ 2.36
(Loss) earnings per share from continuing operations - diluted (USD per share)	(0.01)	0	(1.64)
Earnings per share from discontinued operations, net of tax - basic (USD per share)	1.28	1.01	0.73
Earnings per share from discontinued operations, net of tax - diluted (USD per share)	1.25	0.93	2.09
(Loss) earnings per share attributable to Match Group, Inc. shareholders - basic (USD per share)	(0.01)	0	(1.43)
Earnings per share attributable to Match Group, Inc. shareholders - diluted (USD per share)	$ 1.24	$ 0.93	$ 0.66
Antidilutive Securities Excluded from Computation of Earnings Per Share
Potentially dilutive securities excluded from the calculation of diluted earnings per share (in shares)	6,800	6,800
Stock Options, Warrants, and Subsidiary Denominated Equity
Antidilutive Securities Excluded from Computation of Earnings Per Share
Potentially dilutive securities excluded from the calculation of diluted earnings per share (in shares)	16,000	900	13,400
Market based awards and performance based options and units
Antidilutive Securities Excluded from Computation of Earnings Per Share
Potentially dilutive securities excluded from the calculation of diluted earnings per share (in shares)	1,600	1,000	400

STOCK-BASED COMPENSATION - Narr

STOCK-BASED COMPENSATION - Narrative (Details)	12 Months Ended				18 Months Ended
STOCK-BASED COMPENSATION - Narrative (Details)	Dec. 31, 2022 USD ($) installment plan employees $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2019 USD ($)	Dec. 31, 2021 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award
Number of active stock-based compensation plans \| plan	3
Number of former stock-based compensation plans \| plan	2
Shares available for grant (shares) \| shares	27,800,000
Term of share-based compensation plan	10 years
Unrecognized compensation cost	$ 365,300,000
Weighted-average period of recognition	2 years 6 months
Tax benefit recognized related to stock-based compensation	$ 72,500,000	$ 95,100,000	$ 136,600,000
Tax benefit realized from stock option exercises	53,500,000	53,800,000	$ 105,500,000
Intrinsic value of options exercised in period	54,500,000				$ 406,100,000
Cash received from stock option exercises	$ 20,500,000	58,400,000		$ 155,400,000
Withholding tax rate	50%
Number of common shares required to settle (shares) \| shares	700,000		1,000,000
Cash required to settle vested and unvested interests at fair value	$ 27,900,000		$ 126,900,000
Common stock shares reserved for issuance under incentive plans (in shares) \| shares	69,300,000
Stock based compensation capitalized	$ 10,600,000	6,400,000		$ 5,100,000
Compensation cost from modification of equity awards	$ 14,600,000	$ 10,200,000	$ 21,200,000
Impacted employees from modification of awards \| employees	30
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award
Number of annual vesting installments \| installment	4
Vesting period	4 years
RSUs and PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (USD per share) \| $ / shares	$ 95.22	$ 157.81
Fair value of equity awards other than options vested during period	$ 129,000,000	$ 67,500,000
RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (USD per share) \| $ / shares	$ 95.05
Number of PSUs vested during the period (shares) \| shares	1,518,000
Number of equity awards other than options granted during period (shares) (less than $0.1 million in 2018 and 2016) \| shares	3,772,000
PSUs
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (USD per share) \| $ / shares	$ 109.80
Number of PSUs vested during the period (shares) \| shares	245,000	0
Number of equity awards other than options granted during period (shares) (less than $0.1 million in 2018 and 2016) \| shares	45,000
Fair value of equity awards other than options vested during period	$ 16,300,000
Market-based awards
Share-based Compensation Arrangement by Share-based Payment Award
Weighted average grant date fair value of market-based awards (USD per share) \| $ / shares	$ 134.65
Number of PSUs vested during the period (shares) \| shares	109,000
Number of equity awards other than options granted during period (shares) (less than $0.1 million in 2018 and 2016) \| shares	805,000	800,000
Fair value of equity awards other than options vested during period	$ 1,900,000	$ 11,100,000
Employee Stock
Share-based Compensation Arrangement by Share-based Payment Award
Weighted-average period of recognition	7 months 6 days
Discount of the stock price from market price	15%
Purchase period (in months)	6 months
Number of shares purchased under ESPP (in shares) \| shares	100,000
Average price per share of shares purchased under ESPP (in USD per share) \| $ / shares	$ 55,670,000
Common stock shares reserved for issuance under incentive plans (in shares) \| shares	2,500,000
Unrecognized compensation cost, ESPP	$ 4,000,000
Minimum \| RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	3 years
Minimum \| Market-based awards
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	2 years
Maximum \| RSUs
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	4 years
Maximum \| Market-based awards
Share-based Compensation Arrangement by Share-based Payment Award
Vesting period	4 years

STOCK-BASED COMPENSATION - Chan

STOCK-BASED COMPENSATION - Changes in Outstanding Stock Options (Details) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Shares
Balance at beginning of period (shares) \| shares	4,468
Exercised (shares) \| shares	(729)
Forfeited (shares) \| shares	(21)
Expired (shares) \| shares	(7)
Balance at end of period (shares) \| shares	3,711
Weighted Average Exercise Price
Balance at beginning of period (USD per share) \| $ / shares	$ 20.58
Exercised (USD per share) \| $ / shares	17.60
Forfeited (USD per share) \| $ / shares	28.15
Expired (USD per share) \| $ / shares	15.24
Balance at end of period (USD per share) \| $ / shares	$ 21.13
Options, Additional Disclosures
Weighted average contractual term at period end (in years)	4 years
Aggregate intrinsic value of options outstanding \| $	$ 77,059
Options exercisable (shares) \| shares	3,679
Options exercisable (USD per share) \| $ / shares	$ 21.31
Options exercisable (in years)	3 years 10 months 24 days
Aggregate intrinsic value of options exercisable \| $	$ 75,730

STOCK-BASED COMPENSATION - Stoc

STOCK-BASED COMPENSATION - Stock Options Outstanding and Exercisable (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2022 $ / shares shares
Options Outstanding
Outstanding at December 31 (shares) \| shares	3,711
Weighted- Average Remaining Contractual Life in Years	4 years
Weighted-average exercise price (USD per share)	$ 21.13
Options Exercisable
Exercisable at December 31 (shares) \| shares	3,679
Weighted- Average Remaining Contractual Life in Years	3 years 10 months 24 days
Weighted-average exercise price (USD per share)	$ 21.31
$0.01 to $10.00
Range of Exercise Prices
Range of exercise prices, lower limit (USD per share)	0.01
Range of exercise prices, upper limit (USD per share)	$ 10
Options Outstanding
Outstanding at December 31 (shares) \| shares	477
Weighted- Average Remaining Contractual Life in Years	3 years 7 months 6 days
Weighted-average exercise price (USD per share)	$ 7.88
Options Exercisable
Exercisable at December 31 (shares) \| shares	445
Weighted- Average Remaining Contractual Life in Years	3 years 2 months 12 days
Weighted-average exercise price (USD per share)	$ 8.42
$10.01 to $20.00
Range of Exercise Prices
Range of exercise prices, lower limit (USD per share)	10.01
Range of exercise prices, upper limit (USD per share)	$ 20
Options Outstanding
Outstanding at December 31 (shares) \| shares	1,256
Weighted- Average Remaining Contractual Life in Years	3 years 6 months
Weighted-average exercise price (USD per share)	$ 14.52
Options Exercisable
Exercisable at December 31 (shares) \| shares	1,256
Weighted- Average Remaining Contractual Life in Years	3 years 6 months
Weighted-average exercise price (USD per share)	$ 14.52
$20.01 to $30.00
Range of Exercise Prices
Range of exercise prices, lower limit (USD per share)	20.01
Range of exercise prices, upper limit (USD per share)	$ 30
Options Outstanding
Outstanding at December 31 (shares) \| shares	1,542
Weighted- Average Remaining Contractual Life in Years	3 years 9 months 18 days
Weighted-average exercise price (USD per share)	$ 24.41
Options Exercisable
Exercisable at December 31 (shares) \| shares	1,542
Weighted- Average Remaining Contractual Life in Years	3 years 9 months 18 days
Weighted-average exercise price (USD per share)	$ 24.41
$30.01 to $40.00
Range of Exercise Prices
Range of exercise prices, lower limit (USD per share)	30.01
Range of exercise prices, upper limit (USD per share)	$ 40
Options Outstanding
Outstanding at December 31 (shares) \| shares	144
Weighted- Average Remaining Contractual Life in Years	5 years 1 month 6 days
Weighted-average exercise price (USD per share)	$ 35.82
Options Exercisable
Exercisable at December 31 (shares) \| shares	144
Weighted- Average Remaining Contractual Life in Years	5 years 1 month 6 days
Weighted-average exercise price (USD per share)	$ 35.82
$40.01 to $50.00
Range of Exercise Prices
Range of exercise prices, lower limit (USD per share)	40.01
Range of exercise prices, upper limit (USD per share)	$ 50
Options Outstanding
Outstanding at December 31 (shares) \| shares	292
Weighted- Average Remaining Contractual Life in Years	6 years 6 months
Weighted-average exercise price (USD per share)	$ 46.65
Options Exercisable
Exercisable at December 31 (shares) \| shares	292
Weighted- Average Remaining Contractual Life in Years	6 years 6 months
Weighted-average exercise price (USD per share)	$ 46.60

STOCK-BASED COMPENSATION - Rest

STOCK-BASED COMPENSATION - Restricted Stock Units and Performance Stock Units (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
RSUs
Number of shares
Balance at beginning of period (shares)	3,120,000
Granted (shares)	3,772,000
Vested (shares)	(1,518,000)
Forfeited (shares)	(717,000)
Balance at end of period (shares)	4,657,000	3,120,000
Weighted Average Grant Date Fair Value
Balance at beginning of period (USD per share)	$ 105.33
Granted (USD per share)	95.05
Vested (USD per share)	84.99
Forfeited (USD per share)	117.96
Balance at end of period (USD per share)	$ 101.69	$ 105.33
PSUs
Number of shares
Balance at beginning of period (shares)	541,000
Granted (shares)	45,000
Vested (shares)	(245,000)	0
Forfeited (shares)	(189,000)
Balance at end of period (shares)	152,000	541,000
Weighted Average Grant Date Fair Value
Balance at beginning of period (USD per share)	$ 98.41
Granted (USD per share)	109.80
Vested (USD per share)	66.62
Forfeited (USD per share)	109.57
Balance at end of period (USD per share)	$ 138.96	$ 98.41
Market-based awards
Number of shares
Balance at beginning of period (shares)	782,000
Granted (shares)	805,000	800,000
Vested (shares)	(109,000)
Forfeited (shares)	(72,000)
Balance at end of period (shares)	1,406,000	782,000
Weighted Average Grant Date Fair Value
Balance at beginning of period (USD per share)	$ 138.95
Granted (USD per share)	134.65
Vested (USD per share)	17.55
Forfeited (USD per share)	149.87
Balance at end of period (USD per share)	$ 145.32	$ 138.95

GEOGRAPHIC INFORMATION - Revenu

GEOGRAPHIC INFORMATION - Revenue and Long-Lived Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue and Long-lived Assets by Geography
Revenue	$ 3,188,843	$ 2,983,277	$ 2,391,269
Long-lived assets (excluding goodwill and intangible assets)	176,136	163,256
United States
Revenue and Long-lived Assets by Geography
Revenue	1,450,702	1,362,658	1,121,957
Long-lived assets (excluding goodwill and intangible assets)	$ 142,297	133,513
United States \| Revenue Benchmark \| Geographic Concentration Risk
Revenue and Long-lived Assets by Geography
Concentration risk (percent)	10%
South Korea
Revenue and Long-lived Assets by Geography
Long-lived assets (excluding goodwill and intangible assets)	$ 18,854	12,879
All other countries
Revenue and Long-lived Assets by Geography
Revenue	1,738,141	1,620,619	$ 1,269,312
Long-lived assets (excluding goodwill and intangible assets)	$ 14,985	$ 16,864

LEASES - Balance Sheet Informat

LEASES - Balance Sheet Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Right-of-use assets	$ 93,661	$ 113,582
LIABILITIES
Current lease liabilities	14,495	10,618
Long-term lease liabilities	97,410	113,533
Total lease liabilities	$ 111,905	$ 124,151
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other non-current assets	Other non-current assets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities

LEASES - Lease Cost (Details)

LEASES - Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
LEASES - Lease Cost (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Total fixed lease cost	$ 23,974	$ 25,052
Total variable lease cost	3,065	2,848
Net lease cost	27,039	27,900
Short-term lease cost	2,600	3,500
Sublease income	300	500
Cost of revenue
Lessee, Lease, Description [Line Items]
Total fixed lease cost	1,618	2,280
Total variable lease cost	682	80
General and administrative expense
Lessee, Lease, Description [Line Items]
Total fixed lease cost	22,356	22,772
Total variable lease cost	$ 2,383	$ 2,768

LEASES - Operating Lease Liabil

LEASES - Operating Lease Liabilities Maturities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 18,724
2024	15,417
2025	14,340
2026	13,873
2027	12,249
After 2027	58,572
Total	133,175
Less: Interest	(20,318)
Less: Tenant improvement receivables	(952)
Present value of lease liabilities	111,905	$ 124,151
Operating lease, payments	$ 20,318	$ 18,345

LEASES - Weighted-Average Remai

LEASES - Weighted-Average Remaining Term and Discount Rate (Details)	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Remaining lease term (in years)	9 years 1 month 6 days	9 years 2 months 12 days
Discount rate (as a percent)	3.54%	3.03%

LEASES - Other Information (Det

LEASES - Other Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other information:
Right-of-use assets obtained in exchange for lease liabilities	$ 10,431	$ 53,492
Cash paid for amounts included in the measurement of lease liabilities	20,318	$ 18,345
Minimum lease payments for leases signed but not yet commenced	$ 8,900

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Narrative (Details)						1 Months Ended
COMMITMENTS AND CONTINGENCIES - Narrative (Details)	Sep. 03, 2020 arbitration	Jul. 13, 2020 plaintiff	Jun. 13, 2019 plaintiff	Aug. 31, 2018 plaintiff	Aug. 14, 2018 USD ($) plaintiff	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($) lawsuit
Other Commitments [Line Items]
Loss contingency reserve							$ 0
Number of lawsuits with possible material impact (one or more) \| lawsuit							1
Purchase Obligation
Other Commitments [Line Items]
Purchase obligations due in next twelve months							$ 83,400,000
Purchase obligations due between one and three years							184,600,000
Purchase obligations due between three and five years							0
Total purchase obligations							268,000,000
Letters of Credit and Surety Bonds
Other Commitments [Line Items]
Funding commitments							$ 500,000
Tinder Optionholder Litigation
Other Commitments [Line Items]
Number of plaintiffs \| plaintiff				6	10
Number of plaintiffs with discontinuance of their claims without prejudice \| plaintiff				4
Number of plaintiffs that were granted motion to dismiss merger-related claim for breach of contract \| plaintiff			2
Number of plaintiffs who filed a discontinuance of claims \| plaintiff		4
Number of arbitrations \| arbitration	4
Tinder Optionholder Litigation \| Pending Litigation
Other Commitments [Line Items]
Damages sought					$ 2,000,000,000
Tinder Optionholder Litigation \| Settled Litigation
Other Commitments [Line Items]
Litigation settlement, amount awarded to other party						$ 441,000,000

RELATED PARTY TRANSACTIONS - Na

RELATED PARTY TRANSACTIONS - Narrative (Details) - USD ($) shares in Millions, $ in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2020	Dec. 31, 2022
Related Party Transaction
Stock issued during period, new issues (shares)	17.3
Issuance of common stock	$ 1,400
Pass-through Transactions \| IAC
Related Party Transaction
Due from affiliates		$ 0.1
Separation Agreement \| IAC \| Common Stock
Related Party Transaction
Stock issued during period, new issues (shares)	17.3
Issuance of common stock	$ 1,400
Tax Matters Agreement \| IAC
Related Party Transaction
Due to affiliate		0.9
Tax Matters Agreement \| IAC \| Other Current Assets
Related Party Transaction
Due from affiliates		3.3
Tax Matters Agreement \| IAC \| Other Noncurrent Assets
Related Party Transaction
Due from affiliates		0.4
Transition Services Agreement \| IAC
Related Party Transaction
Received from affiliate		20.6
Equity Award Transactions \| IAC
Related Party Transaction
Paid to affiliate		0.1
Due to affiliate		0.3
CALIFORNIA \| Leasing Arrangements \| IAC
Related Party Transaction
Received from affiliate		$ 0.1

BENEFIT PLANS - Narrative (Deta

BENEFIT PLANS - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
BENEFIT PLANS - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Contribution Plan Disclosure
Employee contribution limit per calendar year (as a percent of pre-tax earnings, up to statutory limit)	75%
Employer contribution per dollar employee contributes up to contribution limit (as a percent)	100%	100%
Employer contribution limit per calendar year (as a percent of compensation, up to statutory limit)	10%	10%
United States
Defined Contribution Plan Disclosure
Employer matching contributions during period	$ 13.5	$ 10.9	$ 8.6
Foreign Plan
Defined Contribution Plan Disclosure
Employer matching contributions during period	$ 6.2	$ 5.4	$ 3.8

CONSOLIDATED FINANCIAL STATEM_3

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other current assets:
Prepaid expenses	$ 45,089	$ 78,952
Capitalized mobile app fees	38,185	41,744
Other	26,053	81,872
Other current assets	$ 109,327	$ 202,568

CONSOLIDATED FINANCIAL STATEM_4

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Property and Equipment, Net (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property and equipment, net:
Property and equipment, gross	$ 374,545	$ 344,998
Accumulated depreciation and amortization	(198,409)	(181,742)
Property and equipment, net	176,136	163,256
Computer equipment and capitalized software
Property and equipment, net:
Property and equipment, gross	180,410	171,335
Buildings and building improvements
Property and equipment, net:
Property and equipment, gross	67,139	61,841
Leasehold improvements
Property and equipment, net:
Property and equipment, gross	45,371	40,895
Land
Property and equipment, net:
Property and equipment, gross	11,565	11,565
Furniture and other equipment
Property and equipment, net:
Property and equipment, gross	20,861	19,593
Projects in progress
Property and equipment, net:
Property and equipment, gross	$ 49,199	$ 39,769

CONSOLIDATED FINANCIAL STATEM_5

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accrued expenses and other current liabilities:
Accrued legal settlement	$ 0	$ 441,000
Accrued employee compensation and benefits	90,098	88,670
Accrued advertising expense	49,509	47,686
Accrued non-income taxes	38,017	32,725
Accrued interest expense	30,148	30,110
Other	82,165	128,175
Accrued expenses and other current liabilities	$ 289,937	$ 768,366

CONSOLIDATED FINANCIAL STATEM_6

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Other Income (Expense), Net (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other income (expense), net	$ 8,033	$ (465,038)	$ 15,861

CONSOLIDATED FINANCIAL STATEM_7

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Gain (loss) related to legal settlement	$ 2,700,000	$ 441,000,000
Loss on embedded derivative		14,600,000
Inducement expense from repurchase agreement		5,200,000
Foreign currency exchange losses	2,000,000	1,800,000	$ 600,000
Gain on net settlement of bond hedge and warrants		2,400,000
Litigation settlement	3,500,000		35,000,000
Interest income	4,400,000		2,700,000
Loss on extinguishment of debt			16,500,000
Fair value adjustment of equity instrument			$ 3,400,000
Other than temporary impairment charge	$ 0	$ 0

CONSOLIDATED FINANCIAL STATEM_8

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Cash and Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 572,395	$ 815,384	$ 739,164	$ 465,676
Restricted cash included in other current assets	121	128	138	127
Cash, cash equivalents, and restricted cash included in current assets of discontinued operations	0	0	0	2,674,146
Restricted cash included in non-current assets of discontinued operations	0	0	0	409
Total cash, cash equivalents, and restricted cash as shown on the consolidated statement of cash flow	$ 572,516	$ 815,512	$ 739,302	$ 3,140,358

CONSOLIDATED FINANCIAL STATEM_9

CONSOLIDATED FINANCIAL STATEMENT DETAILS - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest	$ 138,045	$ 117,528	$ 115,957
Income tax payments	60,026	54,766	41,024
Income tax refunds	(13,658)	(13,840)	(30,048)
Noncash issuance of common stock for the acquisition of Hyperconnect	$ 0	$ 890,851	$ 0

SCHEDULE II - VALUATION AND Q_2

SCHEDULE II - VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Allowance for credit losses
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	$ 281	$ 286	$ 578
Charges to Earnings	109	43	(22)
Charges to Other Accounts	(2)	(2)	(234)
Deductions	(1)	(46)	(36)
Balance at End of Period	387	281	286
Deferred tax valuation allowance
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	86,071	71,090	52,913
Charges to Earnings	8,458	15,969	35,261
Charges to Other Accounts	(776)	(988)	(17,084)
Deductions	(22,621)	0	0
Balance at End of Period	71,132	86,071	71,090
Other reserves
Movement in Valuation Allowances and Reserves
Balance at Beginning of Period	8,499	3,380	2,901
Balance at End of Period	$ 6,563	$ 8,499	$ 3,380