I'm not a pro at reading these, but it seems like you can see for yourself at: http://sec.gov/Archives/edgar/data/1490281/000104746911005613/a2203913zs-1.htm ht

I'm not a pro at reading these, but it seems like you can see for yourself at: http://sec.gov/Archives/edgar/data/1490281/000104746911005613/a2203913zs-1.htm http://sec.gov/Archives/edgar/data/1490281/00010474691100561... That 713M "costed" 433M (seems to be that what goes to the companies advertising via groupon). Then theres 263M on "marketing", 233M on "selling, general, and administrative", and 203M on "acquisition related". The link has more detail on what each of these means.