Airbnb is likely more like Groupon, because when you deal pretty directly with the owner of the property, whereas when you get a Uber ride, they are known as an

Airbnb is likely more like Groupon, because when you deal pretty directly with the owner of the property, whereas when you get a Uber ride, they are known as an "Uber driver". The owners of the properties do not purport to be agents of AirBNB. But the case could be made either way, and it's up to the auditors to determine which is more appropriate, since they have direct access to the financials, etc.