0001193125-24-069620 | 20-F | XBRL Viewer

Other Income/(Expense)

The following table summarizes the Sohu Group’s other income/(expense) (in thousands):


	Year Ended December 31,
	2021			2022			2023
Government grant		418			4,608			17,486
Rental income - from properties owned by Sohu (1)		10,427			10,025			7,530
Income from short-term investments		5,260			13,430			4,709
Additional deduction of Chinese mainland value-added tax and individual tax refunds		4,827			4,952			2,486
Investment income/(loss)		6,352			(5,381	)		1,707
Donations		(1,565	)		(31	)		0
Impairment loss on equity investments (2)		(215	)		(11,954	)		(283	)
Others		3,912			1,994			2,111

	$	29,416		$	17,643		$	35,746

Note (1): Sogou leased from Sohu, on an arms-length basis, office space at Sohu.com Internet Plaza under a lease that expired

December 31, 2022. Since 2023, the Company has leased this entire building to third-party tenants.

Note (2): In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Fair Value Measurements (Long-term Payables, Narrative) (Details) - $ / shares	Dec. 31, 2023	Apr. 17, 2020
Changyou [Member] \| Share Options [Member] \| Common Class A [Member] \| Changyou Merger [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fixed price of share	$ 5.39	$ 5.39

Segment Information (Segment Assets Information by Segment) (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

$ 362,504

$ 697,821

71,618

67,541

269,058

^[1]

288,226

^[2]

Operating Segments [Member] | Sohu [Member]

^[3]

1,882,098

1,977,776

189,998

466,976

32,673

38,969

137,820

^[1]

148,447

^[2]

Operating Segments [Member] | Changyou [Member]

^[3]

3,100,491

1,891,414

172,506

230,845

38,945

28,572

131,238

^[1]

139,779

^[2]

^[3]

2,950,224

2,572,768

Eliminations [Member]

^[1]

^[2]

ADVERTISING AND PROMOTIONAL EXPENSES [Abstract]

^[3]

$ (4,168,617)

$ (2,486,406)

[1]	Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.
[2]	Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.
[3]	The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs, and elimination of intra-Group loans between Sohu and Changyou.

Consolidated Statements of Comprehensive Income/(Loss) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues:
Revenues	$ 600,672	$ 733,872	$ 835,576
Cost of revenues:
Cost of revenues	145,757	191,573	204,671
Gross profit	454,915	542,299	630,905
Operating expenses:
Product development	279,842	260,772	268,863
Sales and marketing	213,449	225,480	182,690
General and administrative (including expenses generated from a related party of $35, nil and nil, respectively, for 2021, 2022 and 2023)	48,934	56,920	81,880
Total operating expenses	542,225	543,172	533,433
Operating profit/(loss)	(87,310)	(873)	97,472
Other income, net	35,746	17,643	29,416
Interest income	45,222	17,311	15,641
Interest expense	0	0	(7,500)
Exchange difference	692	6,524	(3,462)
Income/(loss) before income tax expense	(5,650)	40,605	131,567
Income tax expense	60,420	57,946	62,296
Net income/(loss) from continuing operations	(66,070)	(17,341)	69,271
Net income from discontinued operations, net of tax	35,426	0	864,902
Net income/(loss)	(30,644)	(17,341)	934,173
Less: Net income/(loss) from continuing operations attributable to the noncontrolling interest shareholders	(265)	2	(3)
Less: Net income from discontinued operations attributable to the noncontrolling interest shareholders	0	0	6,451
Net income/(loss) from continuing operations attributable to Sohu.com Limited	(65,805)	(17,343)	69,274
Net income from discontinued operations attributable to Sohu.com Limited	35,426	0	858,451
Net income/(loss) attributable to Sohu.com Limited	(30,379)	(17,343)	927,725
Net income/(loss)	(30,644)	(17,341)	934,173
Foreign currency translation adjustments	(13,643)	(83,982)	23,474
Other comprehensive income/(loss)	(13,643)	(83,982)	23,474
Comprehensive income/(loss)	(44,287)	(101,323)	957,647
Less: Comprehensive income/(loss) attributable to noncontrolling interest shareholders	(265)	2	7,966
Comprehensive income/(loss) attributable to Sohu.com Limited	$ (44,022)	$ (101,325)	$ 949,681
Basic net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$ (1.93)	$ (0.5)	$ 1.75
Discontinued operations	1.04	0	21.74
Net income/(loss) per share	$ (0.89)	$ (0.5)	$ 23.49
Shares used in computing basic net income/(loss) per share attributable to Sohu.com Limited	34,109	34,945	39,501
Diluted net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$ (1.93)	$ (0.5)	$ 1.75
Discontinued operations	1.04	0	21.74
Net income/(loss) per share	$ (0.89)	$ (0.5)	$ 23.49
Shares used in computing diluted net income/(loss) per share attributable to Sohu.com Limited	34,109	34,945	39,501
Brand advertising [Member]
Revenues:
Revenues	$ 88,689	$ 103,233	$ 134,967
Cost of revenues:
Cost of revenues	71,103	86,642	99,522
Online games [Member]
Revenues:
Revenues	479,697	585,424	638,225
Cost of revenues:
Cost of revenues	65,029	91,001	87,616
Others [Member]
Revenues:
Revenues	32,286	45,215	62,384
Cost of revenues:
Cost of revenues	$ 9,625	$ 13,930	$ 17,533

Advertising and Promotional Expenses

12 Months Ended

Dec. 31, 2023

Advertising and Promotional Expenses

6.	ADVERTISING AND PROMOTIONAL EXPENSES

Advertising and promotional expenses are included in sales and marketing expenses and are expensed as incurred. For the years ended December 31, 2023, 2022 and 2021, advertising and promotional expenses recognized

the consolidated statements of comprehensive income were $138.3 million, $151.5 million and $98.5 million, respectively.

Fair Value Measurements (Assets Measured at Fair Value on a Nonrecurring Basis) (Details) - Fair Value, Measurements, Nonrecurring [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Purchased video content recorded in prepaid and other assets	$ 261	$ 2,263
Intangible assets, net	2,226	5,394
Goodwill	47,163	47,415
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Purchased video content recorded in prepaid and other assets	0	0
Intangible assets, net	0	0
Goodwill	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Purchased video content recorded in prepaid and other assets	0	0
Intangible assets, net	0	0
Goodwill	0	0
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Purchased video content recorded in prepaid and other assets	261	2,263
Intangible assets, net	2,226	5,394
Goodwill	$ 47,163	$ 47,415

Leases (Maturities of Lease Liabilities under Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
LEASES [Abstract]
2024	$ 1,314
2025	1,274
2026	1,013
2027	0
2028	0
Thereafter	0
Total future lease payments	3,601
Less: imputed interest	284
Total present value of lease liabilities	$ 3,317	$ 2,379
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Liabilities	Liabilities
Weighted average remaining lease term	2 years 8 months 12 days
Weighted average discount rate	4.80%
Liabilities for leases	$ 1,800

Intangible Assets, Net (Finite-lived Intangible Assets by Major Class) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 151,880	$ 175,690
Accumulated Amortization	(100,144)	(112,392)
Accumulated Impairment	(49,510)	(57,904)
Net Carrying Amount	2,226	5,394
Purchased video content [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,998	71,753
Accumulated Amortization	(37,502)	(49,920)
Accumulated Impairment	(13,097)	(20,885)
Net Carrying Amount	399	948
Operating rights for licensed games [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	56,724	56,283
Accumulated Amortization	(42,857)	(39,638)
Accumulated Impairment	(12,513)	(12,728)
Net Carrying Amount	1,354	3,917
Domain names and trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	21,832	24,867
Accumulated Amortization	(6,974)	(9,752)
Accumulated Impairment	(14,858)	(15,110)
Net Carrying Amount	0	5
Computer software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	11,538	11,832
Accumulated Amortization	(11,065)	(11,308)
Accumulated Impairment	0	0
Net Carrying Amount	473	524
Developed technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	8,092	8,212
Accumulated Amortization	(857)	(869)
Accumulated Impairment	(7,235)	(7,343)
Net Carrying Amount	0	0
Others [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,696	2,743
Accumulated Amortization	(889)	(905)
Accumulated Impairment	(1,807)	(1,838)
Net Carrying Amount	$ 0	$ 0

Fair Value Measurements (Financial Instruments, Measured at Fair Value) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 169,240,000	$ 541,393,000
Short-term investments	597,770,000	473,624,000
Equity investments with readily determinable fair values		3,208,000
Debt investments	22,945,000	0
Long-term time deposits	388,613,000	265,802,000
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Short-term investments	0	0
Equity investments with readily determinable fair values		3,208,000
Debt investments	0
Long-term time deposits	0	0
Significant Other Observable Inputs (Level 2) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	169,240,000	541,393,000
Short-term investments	597,770,000	473,624,000
Equity investments with readily determinable fair values		0
Debt investments	0
Long-term time deposits	388,613,000	265,802,000
Significant Unobservable Inputs (Level 3) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Short-term investments	0	0
Equity investments with readily determinable fair values		0
Debt investments	22,945,000
Long-term time deposits	$ 0	$ 0

Restricted Net Assets

12 Months Ended

Dec. 31, 2023

RESTRICTED NET ASSETS [Abstract]

Restricted Net Assets

24.	RESTRICTED NET ASSETS

Relevant laws and regulations of the Chinese mainland permit payment of dividends by Chinese mainland-based operating entities only out of their retained earnings, if any, as determined in accordance with Chinese mainland accounting standards and regulations. In addition, a Chinese mainland-based operating entity is required to annually appropriate 10% of net

after-tax

income to the statutory surplus reserve fund (see Note 23) prior to payment of any dividends, unless such reserve funds have reached 50% of the entity’s registered capital. As a result of these and other restrictions under the laws and regulations of the Chinese mainland, Chinese mainland-based operating entities are restricted in their ability to transfer a portion of their net assets to the Company either in the form of dividends, loans or advances. The Company may in the future require additional cash resources from Chinese mainland-based operating entities due to changes in business conditions, to fund future acquisitions and development, or to declare and pay dividends to or distribution to its shareholders. As of December 31, 2023, the Group had restricted net assets in the amount of $246.7 million.

VIEs (VIEs Consolidated within Sohu Group, Basic Information for Principal VIEs) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
Variable Interest Entity [Line Items]
Aggregate amount of loans due from related parties	$ 11.1
VIEs [Member]
Variable Interest Entity [Line Items]
Registered capital and PRC statutory reserves	$ 32.6
VIEs [Member] \| Subsidiary Or Subsidiaries Of The Variable Interest Entity [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
High Century [Member] \| Dr. Charles Zhang [Member]
Variable Interest Entity [Line Items]
Ownership percentage	80.00%
High Century [Member] \| Wei Li [Member]
Variable Interest Entity [Line Items]
Ownership percentage	20.00%
Heng Da Yi Tong [Member] \| Dr. Charles Zhang [Member]
Variable Interest Entity [Line Items]
Ownership percentage	80.00%
Heng Da Yi Tong [Member] \| Wei Li [Member]
Variable Interest Entity [Line Items]
Ownership percentage	20.00%
Sohu Internet [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Gamease [Member] \| High Century [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Donglin [Member] \| Sohu Internet [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Guanyou Gamespace [Member] \| Changyou Star [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Changyou Star [Member] \| Dewen Chen [Member]
Variable Interest Entity [Line Items]
Ownership percentage	50.00%
Changyou Star [Member] \| YaoBin Wang [Member]
Variable Interest Entity [Line Items]
Ownership percentage	50.00%
Shanghai ICE [Member] \| Gamease [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Tianjin Jinhu [Member] \| High Century [Member] \| Parent [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Focus Interactive [Member] \| Heng Da Yi Tong [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%
Guangzhou Qianjun [Member] \| Tianjin Jinhu [Member]
Variable Interest Entity [Line Items]
Ownership percentage	100.00%

Sohu.com Limited Shareholders' Equity (Summary of Sohu.com Limited's Outstanding Shares) (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of year	33,737
Balance, end of year	33,049	33,737
Sohu.com Limited [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of year	33,737	38,221	39,306
Issuances:	7	25	44
Repurchases:	(696)	(4,509)	(1,129)
Balance, end of year	33,048	33,737	38,221

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Number of shares that have been repurchased during the period and have not been retired and are not held in treasury. Some state laws may govern the circumstances under which an entity may acquire its own stock and prescribe the accounting treatment therefore. This element is used when state law does not recognize treasury stock.

Fixed Assets (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ 494,390

$ 521,310

Accumulated depreciation

(225,332)

(233,084)

Depreciation expenses for fixed assets

269,058

^[1]

288,226

^[2]

16,621

19,990

$ 23,495

Office buildings [Member]

Computer equipment and hardware [Member]

361,172

367,296

Leasehold and building improvements [Member]

91,183

110,416

Office furniture [Member]

33,704

34,212

5,374

6,301

Vehicles [Member]

Finite-Lived Intangible Assets, Net [Abstract]

$ 2,957

$ 3,085

[1]	Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.
[2]	Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.

Summary Of Significant Accounting Policies (Taxation&Net Income/(Loss) per Share&Short-term Investments&Long-term Time Deposits) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2017	Apr. 17, 2020
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies		10.00%
Statutory income tax rate		25.00%	25.00%	25.00%
Sohu [Member] \| Ordinary Shares [Member] \| Changyou [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Effective Interest held							100.00%
Sohu [Member] \| Ordinary Shares [Member] \| Changyou [Member] \| Changyou Merger [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Effective Interest held							100.00%
Minimum [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Percentage of equity interests held in other enterprise		25.00%
Minimum [Member] \| Time Deposits [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Restricted Investment Maturity Period		3 months
Minimum [Member] \| Long-term time deposits [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Restricted Investment Maturity Period		1 year
Maximum [Member] \| Time Deposits [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Restricted Investment Maturity Period		1 year
Thereafter tax years after December 31,2017 [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Statutory income tax rate					21.00%
Prior tax years before December 31,2017 [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Statutory income tax rate						35.00%
HONG KONG
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Preferential withholding tax rate on dividends, foreign invested enterprises		5.00%
Statutory income tax rate		16.50%	16.50%	16.50%
UNITED STATES
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Provisional amount of income tax expense recognized for the Toll Charge	$ 219
Reduction in liability for deferred income tax	$ 4
Decrease in Unrecognized Tax Benefits is Reasonably Possible					$ 77
Unrecognized tax benefit recorded					$ 142
Interest in connection with unrecognized tax benefit		$ 13	$ 8	$ 5
UNITED STATES \| Thereafter tax years after December 31,2017 [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Statutory income tax rate					21.00%
UNITED STATES \| Prior tax years before December 31,2017 [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Statutory income tax rate						35.00%
CHINA
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Withholding tax rate on dividends, foreign invested enterprises to foreign holding companies		10.00%
State Administration of Taxation, China [Member] \| Minimum [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Value-added tax rate		6.00%
State Administration of Taxation, China [Member] \| Maximum [Member]
Taxation&Net Income/(Loss) per Share&Short-term Investments[Line Items]
Value-added tax rate		13.00%

Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2023

Finite-lived intangible assets by major class


	As of December 31, 2022
Items	Gross Carrying Amount		Accumulated Amortization			Accumulated Impairment			Net Carrying Amount

Purchased video content	$	71,753	$	(49,920	)	$	(20,885	)	$	948
Operating rights for licensed games		56,283		(39,638	)		(12,728	)		3,917
Domain names and trademarks		24,867		(9,752	)		(15,110	)		5
Computer software		11,832		(11,308	)		0			524
Developed technologies		8,212		(869	)		(7,343	)		0
Others		2,743		(905	)		(1,838	)		0

Total	$	175,690	$	(112,392	)	$	(57,904	)	$	5,394


	As of December 31, 2023
Items	Gross Carrying Amount		Accumulated Amortization			Accumulated Impairment			Net Carrying Amount

Purchased video content	$	50,998	$	(37,502	)	$	(13,097	)	$	399
Operating rights for licensed games		56,724		(42,857	)		(12,513	)		1,354
Domain names and trademarks		21,832		(6,974	)		(14,858	)		0
Computer software		11,538		(11,065	)		0			473
Developed technologies		8,092		(857	)		(7,235	)		0
Others		2,696		(889	)		(1,807	)		0

Total	$	151,880	$	(100,144	)	$	(49,510	)	$	2,226

Expected amortization expense

As of December 31, 2023, amortization expenses for future periods are estimated to be as follows:


For the year ended December 31,	(in thousands)
2024	$	1,841
2025		363
2026		22
2027		0
2028		0
Thereafter		0

Total expected amortization expense	$	2,226

Net Income/(Loss) per Share (Tables)

12 Months Ended

Dec. 31, 2023

NET INCOME/(LOSS) PER SHARE [Abstract]

Calculation of basic and diluted net loss per share

The following table presents the calculation of the Sohu Group’s basic and diluted net loss per share (in thousands, except per share data).


	Year Ended December 31,
	2021			2022			2023

Numerator:
Net income/(loss) from continuing operations attributable to Sohu.com Limited, basic	$	69,274		$	(17,343	)	$	(65,805	)
Net income from discontinued operations attributable to Sohu.com Limited, basic		858,451			0			35,426
Net income/(loss) attributable to Sohu.com Limited, basic		927,725			(17,343	)		(30,379	)
Effect of dilutive securities:
Incremental dilution from Sogou		(20	)		0			0
Net income/(loss) from continuing operations attributable to Sohu.com Limited, diluted		69,274			(17,343	)		(65,805	)
Net income from discontinued operations attributable to Sohu.com Limited, diluted		858,431			0			35,426

Net income/(loss) attributable to Sohu.com Limited, diluted	$	927,705		$	(17,343	)	$	(30,379	)


Denominator:
Weighted average basic ordinary shares outstanding		39,501			34,945			34,109

Weighted average diluted ordinary shares outstanding	$	39,501		$	34,945		$	34,109


Basic net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$	1.75		$	(0.50	)	$	(1.93	)
Discontinued operations		21.74			0			1.04

Net income/(loss) per share		23.49			(0.50	)		(0.89	)


Diluted net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$	1.75		$	(0.50	)	$	(1.93	)
Discontinued operations		21.74			0			1.04

Net income/(loss) per share		23.49			(0.50	)		(0.89	)

Leases (Supplemental Cash Flow Information Related to Leases Right-of-use Assets Obtained In Exchange For Lease Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
LEASES [Abstract]
Operating leases	$ 3,114	$ 126

Taxation (Chinese Mainland Withholding Tax on Dividends) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Withholding tax on dividends [Line Items]
Withholding income tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%
Deferred tax liabilities related to withholding tax	$ 253,482	$ 239,013
Total amount of undistributed profits	497,600
Unrecognized tax liabilities	$ 49,800
Minimum [Member]
Withholding tax on dividends [Line Items]
Percentage of equity interests held in other enterprise	25.00%
Changyou [Member]
Withholding tax on dividends [Line Items]
Deferred tax liabilities related to withholding tax	$ 253,500
HONG KONG
Withholding tax on dividends [Line Items]
Preferential withholding tax rate on dividends, foreign invested enterprises	5.00%
CHINA
Withholding tax on dividends [Line Items]
Withholding income tax rate on dividends, foreign invested enterprises to foreign holding companies	10.00%

Summary of Significant Accounting Policies (Revenue Recognition, Adoption of ASC 606, Revenues Disaggregated by Products and Services) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues Disaggregated by Products and Services [Line Items]
Revenues	$ 600,672	$ 733,872	$ 835,576
ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	600,672	733,872	835,576
Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	115,961	141,586	186,606
Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	484,711	592,286	648,970
Brand advertising [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	88,689	103,233	134,967
Sohu Media Portal [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	66,103	76,751	97,421
Sohu Media Portal [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	66,103	76,751	97,421
Sohu Media Portal [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	0	0	0
Sohu Video [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	17,572	19,620	26,803
Sohu Video [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	17,572	19,620	26,803
Sohu Video [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	0	0	0
17173.com Website [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	5,014	6,862	10,743
17173.com Website [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	0	0	0
17173.com Website [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	5,014	6,862	10,743
Online games [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	479,697	585,424	638,225
PC games [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	368,721	425,744	469,332
PC games [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	0	0	0
PC games [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	368,721	425,744	469,332
Mobile games [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	110,976	159,680	168,893
Mobile games [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	0	0	0
Mobile games [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	110,976	159,680	168,893
Others [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	32,286	45,215	62,384
Others [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	32,286	45,215	62,384
Others [Member] \| Sohu [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	32,286	45,215	62,382
Others [Member] \| Changyou [Member] \| ASC 606 [Member]
Revenues Disaggregated by Products and Services [Line Items]
Revenues	$ 0	$ 0	$ 2

Goodwill (Carrying Value of Goodwill by Segment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Goodwill [Line Items]
Goodwill, Beginning Balance	$ 249,947	$ 251,343
Accumulated impairment losses, Beginning Balance	(202,532)	(202,532)
Goodwill, Net, Beginning Balance	47,415	48,811
Foreign currency translation adjustment	(252)	(1,396)
Goodwill, Ending balance	249,695	249,947
Accumulated impairment losses, Ending balance	(202,532)	(202,532)
Goodwill, Net, Ending balance	47,163	47,415
Operating Segments [Member] \| Sohu [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	69,404	70,800
Accumulated impairment losses, Beginning Balance	(32,246)	(32,246)
Goodwill, Net, Beginning Balance	37,158	38,554
Foreign currency translation adjustment	(252)	(1,396)
Goodwill, Ending balance	69,152	69,404
Accumulated impairment losses, Ending balance	(32,246)	(32,246)
Goodwill, Net, Ending balance	36,906	37,158
Operating Segments [Member] \| Changyou [Member]
Goodwill [Line Items]
Goodwill, Beginning Balance	180,543	180,543
Accumulated impairment losses, Beginning Balance	(170,286)	(170,286)
Goodwill, Net, Beginning Balance	10,257	10,257
Foreign currency translation adjustment	0	0
Goodwill, Ending balance	180,543	180,543
Accumulated impairment losses, Ending balance	(170,286)	(170,286)
Goodwill, Net, Ending balance	$ 10,257	$ 10,257

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Segment Information (Segment Assets Information by Segment) (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changyou [Member]
Segment Reporting Information [Line Items]
Addition to property plant and equipment made during the period	$ 1.2	$ 1.0
Sohu [Member]
Segment Reporting Information [Line Items]
Addition to property plant and equipment made during the period	$ 1.1	$ 4.6

Taxation (Treatment of Toll Charge Related to the U.S. TCJA) (Details) - United States - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax and Tax Rate [Line Items]
Provisional amount of income tax expense recognized for the Toll Charge	$ 219
Reduction in liability for deferred income tax	$ 4
Recognition of previously unrecognized tax benefit		$ 77
Unrecognized tax benefit recorded		$ 142
Interest in connection with unrecognized tax benefit			$ 13	$ 8	$ 5

Noncontrolling Interest (Narrative) (Details) - USD ($)	12 Months Ended
Noncontrolling Interest (Narrative) (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Apr. 17, 2020
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	$ 322,000	$ 1,268,000
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(265,000)	2,000	$ 6,448,000
Changyou [Member]
Noncontrolling Interest [Line Items]
Noncontrolling interest in consolidated balance sheets	300,000	1,300,000
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	(265,000)	2,000	(3,000)
Changyou [Member] \| Common Stock [Member] \| Sohu [Member]
Noncontrolling Interest [Line Items]
Percentage of ordinary shares held				100.00%
Sogou [Member]
Noncontrolling Interest [Line Items]
Net income /(loss) attributable to noncontrolling interest in consolidated statements of comprehensive income	$ 0	$ 0	$ 6,451,000

Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.

Segment operating information by segment

Intangible Assets, Net (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets, Net [Abstract]
Amortization of intangible assets	$ 13.6	$ 11.3	$ 12.5

Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

SEGMENT INFORMATION [Abstract]

The following tables present summary information by segment (in thousands):


	Year Ended December 31, 2021

	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	186,606	$	648,970	$	0	$	835,576
Segment cost of revenues (1)		(113,881)		(90,517)		4		(204,394)

Segment gross profit		72,725		558,453		4		631,182
SBC in cost of revenues (2)		(1)		(276)		0		(277)

Gross profit		72,724		558,177		4		630,905

Operating expenses:
Product development (1)		(113,186)		(151,773)		0		(264,959)
Sales and marketing (1)		(126,126)		(56,396)		0		(182,522)
General and administrative (1)		(36,949)		(40,702)		0		(77,651)
SBC in operating expenses (2)		(804)		(7,497)		0		(8,301)

Total operating expenses		(277,065)		(256,368)		0		(533,433)

Operating profit/(loss)		(204,341)		301,809		4		97,472

Other income, net								29,416
Interest income								15,641
Interest expense								(7,500)
Exchange difference								(3,462)

Income before income tax expense								131,567
Income tax expense								(62,296)

Net income from continuing operations								69,271
Net income from discontinued operations								864,902

Net income							$	934,173

Note (1): Total depreciation and amortization expenses of Sohu and Changyou were $23.4 million and $12.6 million, respectively, for the year ended December 31, 2021.

Note (2): “SBC” stands for share-based compensation expense.


	Year Ended December 31, 2022

	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	141,586	$	592,286	$	0	$	733,872
Segment cost of revenues (1)		(98,373)		(93,009)		0		(191,382)

Segment gross profit		43,213		499,277		0		542,490
SBC in cost of revenues (2)		(47)		(144)		0		(191)

Gross profit		43,166		499,133		0		542,299

Operating expenses:
Product development (1)		(120,431)		(138,315)		0		(258,746)
Sales and marketing (1)		(167,837)		(57,515)		0		(225,352)
General and administrative (1)		(32,494)		(21,832)		0		(54,326)
SBC in operating expenses (2)		(630)		(4,118)		0		(4,748)

Total operating expenses		(321,392)		(221,780)		0		(543,172)

Operating profit/(loss)		(278,226)		277,353		0		(873)

Other income, net								17,643
Interest income								17,311
Exchange difference								6,524

Income before income tax expense								40,605
Income tax expense								(57,946)

Net loss							$	(17,341)

Note (1): Total depreciation and amortization expenses of Sohu

and

Changyou were $19.8 million and $11.5 million, respectively, for the year ended December 31, 2022.

Note (2): “SBC” stands for share-based compensation expense.


	Year Ended December 31, 2023
	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	116,228	$	484,709	$	(265)	$	600,672
Segment cost of revenues (1)		(78,858)		(66,882)		0		(145,740)

Segment gross profit		37,370		417,827		(265)		454,932
SBC in cost of revenues (2)		(7)		(10)		0		(17)

Gross profit		37,363		417,817		(265)		454,915

Operating expenses:
Product development (1)		(127,038)		(152,911)		263		(279,686)
Sales and marketing (1)		(174,526)		(38,899)		2		(213,423)
General and administrative (1)		(25,045)		(23,380)		0		(48,425)
SBC in operating expenses (2)		(89)		(602)		0		(691)

Total operating expenses		(326,698)		(215,792)		265		(542,225)

Operating profit/(loss)		(289,335)		202,025		0		(87,310)

Other income, net								35,746
Interest income								45,222
Exchange difference								692

Income before income tax expense								(5,650)
Income tax expense								(60,420)

Net loss from continuing operations								(66,070)

Net income from discontinued operations								35,426

Net loss							$	(30,644)

Note (1): Total depreciation and amortization expenses of Sohu and Changyou were $18.8 million and $11.4 million, respectively, for the year ended December 31, 2023.

Note (2): “SBC” stands for share-based compensation expense.

Segment assets information by segment


	As of December 31, 2022

	Sohu		Changyou		Eliminations		Consolidated

Cash and cash equivalents	$	466,976	$	230,845	$	0	$	697,821
Accounts receivable, net		38,969		28,572		0		67,541
Fixed assets, net (1)		148,447		139,779		0		288,226
Total assets (2)	$	1,891,414	$	2,572,768	$	(2,486,406)	$	1,977,776

Note (1): Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.

Note (2): The elimination for segment assets mainly consists of elimination of long-term investments in subsidiaries and consolidated VIEs, and elimination of intra-Group loans between Sohu and Changyou.


	As of December 31, 2023

	Sohu		Changyou		Eliminations		Consolidated
Cash and cash equivalents	$	189,998	$	172,506	$	0	$	362,504
Accounts receivable, net		32,673		38,945		0		71,618
Fixed assets, net (1)		137,820		131,238		0		269,058
Total assets (2)	$	3,100,491	$	2,950,224	$	(4,168,617)	$	1,882,098

Note (1): Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.

Summary of Significant Accounting Policies (Schedule Of Aging Analysis of Accounts Receivable) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accounts Receivable Current Overdue Details [Line Items]
Accounts receivable	$ 83,762	$ 81,453
Less than 179 days [Member]
Accounts Receivable Current Overdue Details [Line Items]
Accounts receivable	65,304	63,744
180-359 days [Member]
Accounts Receivable Current Overdue Details [Line Items]
Accounts receivable	6,684	4,526
360 days and greater [Member]
Accounts Receivable Current Overdue Details [Line Items]
Accounts receivable	$ 11,774	$ 13,183

Sohu.com Limited Shareholders' Equity (Changyou 2019 Share Incentive Plan, Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Apr. 17, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Feb. 02, 2021	Aug. 26, 2019	Aug. 03, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 708	$ 4,939	$ 8,578
Changyou 2019 Share Incentive Plan [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted in period		2,136,040
Changyou [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted in period		8,020,504
Changyou [Member] \| Share Options [Member] \| Class A ordinary shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices of option granted	$ 0.01
Accrued fixed price, final	5.39
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Toal share based compensation expense		$ 500	2,200	3,900
Total value of share options vested		$ 3,000	$ 3,400	$ 2,600
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Award vesting period		4 years
Share-based compensation expense		$ 3,000
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member] \| Share Options [Member] \| Class A ordinary shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance							3,000,000
Share based compensation by share based payment arrangement options excercised exercise price per share	5.39
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member] \| Share Options [Member] \| Class A ordinary shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award Options Not Exercisable in Period Conditionally Repurchased Price	5.39
Accrued fixed price, initial	5.39
Accrued fixed price, final	$ 5.39
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member] \| Share Options [Member] \| Class A ordinary shares [Member] \| Certain members of management and certain other employees [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares under contractually granted share options					600,000	1,909,000
Exercise prices of option granted					$ 0.01	$ 0.01

Chinese Mainland Contribution Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Chinese mainland [Member]
Multiemployer Plans [Line Items]
Annual Contributions	$ 86.7	$ 87.6	$ 83.1

Sohu.com Limited Shareholders' Equity (Sohu's 2018 Share Incentive Plan, Summary of Share Option Activity) (Details) - Sohu.com Limited [Member] - Sohu 2018 Share Incentive Plan [Member] - Share Options [Member] $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($) $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Outstanding, Beginning balance \| shares	354
Number of Shares, Granted \| shares	107
Number of Shares, Exercised \| shares	(7)
Number of Shares, Forfeited or expired \| shares	0
Number of Shares, Outstanding, Ending balance \| shares	454
Number of Shares, Vested, Ending balance \| shares	454
Number of Shares, Exercisable, Ending balance \| shares	454
Weighted Average Exercise Price, Outstanding, Beginning balance \| $ / shares	$ 0.001
Weighted Average Exercise Price, Granted \| $ / shares	0.001
Weighted Average Exercise Price, Exercised \| $ / shares	0.001
Weighted Average Exercise Price, Outstanding, Ending balance \| $ / shares	0.001
Weighted Average Exercise Price, Vested, Ending balance \| $ / shares	0.001
Weighted Average Exercise Price, Exercisable, Ending balance \| $ / shares	$ 0.001
Weighted Average Remaining Contractual Life (Years), Outstanding, Ending balance	4 years 7 months 6 days
Weighted Average Remaining Contractual Life (Years), Vested, Ending balance	4 years 7 months 6 days
Weighted Average Remaining Contractual Life (Years), Exercisable, Ending balance	4 years 7 months 6 days
Aggregate Intrinsic Value, Outstanding, Ending balance \| $	$ 4,503
Aggregate Intrinsic Value, Vested, Ending balance \| $	4,503
Aggregate Intrinsic Value, Exercisable, Ending balance \| $	$ 4,503
ADS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Closing price \| $ / shares	$ 9.93

Summary of Significant Accounting Policies (Share-based Compensation Expense) (Details) - Stock Options [Member] - $ / shares		12 Months Ended
	Apr. 17, 2020	Dec. 31, 2023
Changyou 2014 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options granted		5,884,464
Changyou 2019 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options granted		2,136,040
Sohu (excluding Fox Video) [Member] \| Sohu 2010 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Sohu (excluding Fox Video) [Member] \| Sohu 2010 Stock Incentive Plan [Member] \| Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Award vesting period		4 years
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share options granted		8,020,504
Changyou [Member] \| Class A Ordinary Shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fixed price of share	$ 5.39	$ 5.39
Consideration Per Share	5.4
Exercise prices of option granted	0.01
Accrued fixed price, final	5.39
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Consideration Per Share	5.4
Exercise prices of option granted	0.01
Accrued fixed price, final	5.39
Accrued fixed price, initial	5.39
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Award vesting period		4 years
Changyou [Member] \| Changyou 2019 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued fixed price, final	5.39
Accrued fixed price, initial	5.39
Changyou [Member] \| Changyou 2014 and 2019 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Award vesting period		4 years
Changyou [Member] \| Changyou 2014 and 2019 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued fixed price, final	5.39
Accrued fixed price, initial	$ 5.39

The Company and Nature of Operations (Changyou's Business) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Organization and Nature of Operations [Line Items]
Revenues	$ 600,672	$ 733,872	$ 835,576
TLBB PC [Member]
Organization and Nature of Operations [Line Items]
Revenues	321,400
Legacy TLBB Mobile [Member]
Organization and Nature of Operations [Line Items]
Revenues	$ 55,400
Product Risk [Member] \| Total revenues [Member] \| TLBB PC [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	53.00%
Product Risk [Member] \| Total revenues [Member] \| Legacy TLBB Mobile [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	9.00%
Changyou [Member] \| Product Risk [Member] \| Online game revenues [Member] \| TLBB PC [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	67.00%
Changyou [Member] \| Product Risk [Member] \| Online game revenues [Member] \| Legacy TLBB Mobile [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	12.00%
Changyou [Member] \| Product Risk [Member] \| Total revenues [Member] \| TLBB PC [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	66.00%
Changyou [Member] \| Product Risk [Member] \| Total revenues [Member] \| Legacy TLBB Mobile [Member]
Organization and Nature of Operations [Line Items]
Percentage of concentration risk	11.00%

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
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Sohu.com Limited Shareholders' Equity (Sohu's 2018 Share Incentive Plan, Summary of Share Option Activity, Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Sep. 30, 2020	Jul. 31, 2019	Feb. 28, 2019	Nov. 30, 2017	Sep. 30, 2017	May 31, 2016	Feb. 28, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 708	$ 4,939	$ 8,578
Sohu.com Limited [Member] \| Sohu 2010 Stock Incentive Plan [Member] \| Stock Options [Member] \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares under contractually granted share options								6,000	32,000	13,000	1,068,000
Exercise prices of option granted								$ 0.001	$ 0.001	$ 0.001	$ 0.001
Sohu.com Limited [Member] \| Sohu 2018 Share Incentive Plan [Member] \| Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted	four equal installments
Award vesting period	4 years
Number of options granted in period	107,000
Total fair value of stock options granted	$ 31,500
Share-based compensation expense	100	700	1,800
Total fair values of share options vested	1,200	1,800	2,100
Total intrinsic value of share options exercised	$ 100	$ 500	$ 800
Sohu.com Limited [Member] \| Sohu 2018 Share Incentive Plan [Member] \| Stock Options [Member] \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares under contractually granted share options				5,000	34,000	477,500	20,000
Exercise prices of option granted				$ 0.001	$ 0.001	$ 0.001	$ 0.001
Number of options granted in period	1,142,576

Other Income, Net

12 Months Ended

Dec. 31, 2023

Changes in the carrying value of goodwill by segment

Other Income, Net

7.	OTHER INCOME, NET

The following table summarizes the Sohu Group’s other income/(expense) (in thousands):


	Year Ended December 31,
	2021			2022			2023
Government grant		418			4,608			17,486
Rental income - from properties owned by Sohu (1)		10,427			10,025			7,530
Income from short-term investments		5,260			13,430			4,709
Additional deduction of Chinese mainland value-added tax and individual tax refunds		4,827			4,952			2,486
Investment income/(loss)		6,352			(5,381	)		1,707
Donations		(1,565	)		(31	)		0
Impairment loss on equity investments (2)		(215	)		(11,954	)		(283	)
Others		3,912			1,994			2,111

	$	29,416		$	17,643		$	35,746

Note (1): Sogou leased from Sohu, on an arms-length basis, office space at Sohu.com Internet Plaza under a lease that expired

December 31, 2022. Since 2023, the Company has leased this entire building to third-party tenants.

Note (2): In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Goodwill (Tables)

12 Months Ended

Dec. 31, 2023

GOODWILL [Abstract]

Changes in the carrying value of goodwill by segment are as follows (in thousands):


	Sohu			Changyou			Total

Balance as of December 31, 2021

Goodwill		70,800			180,543			251,343

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	38,554		$	10,257		$	48,811


Transactions in 2022

Foreign currency translation adjustment		(1,396	)		0			(1,396	)


Balance as of December 31, 2022	$	37,158		$	10,257		$	47,415


Balance as of December 31, 2022

Goodwill		69,404			180,543			249,947

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	37,158		$	10,257		$	47,415


Transactions in 2023

Foreign currency translation adjustment		(252	)		0			(252	)


Balance as of December 31, 2023	$	36,906		$	10,257		$	47,163


Balance as of December 31, 2023

Goodwill		69,152			180,543			249,695

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	36,906		$	10,257		$	47,163

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Reference 1: http://www.xbrl.org/2003/role/exampleRef
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Finite-Lived Intangible Assets, Net [Abstract]

Intangible Assets, Net

12 Months Ended

Dec. 31, 2023

Intangible Assets, Net

14.	INTANGIBLE ASSETS, NET


	As of December 31, 2022
Items	Gross Carrying Amount		Accumulated Amortization			Accumulated Impairment			Net Carrying Amount

Purchased video content	$	71,753	$	(49,920	)	$	(20,885	)	$	948
Operating rights for licensed games		56,283		(39,638	)		(12,728	)		3,917
Domain names and trademarks		24,867		(9,752	)		(15,110	)		5
Computer software		11,832		(11,308	)		0			524
Developed technologies		8,212		(869	)		(7,343	)		0
Others		2,743		(905	)		(1,838	)		0

Total	$	175,690	$	(112,392	)	$	(57,904	)	$	5,394


	As of December 31, 2023
Items	Gross Carrying Amount		Accumulated Amortization			Accumulated Impairment			Net Carrying Amount

Purchased video content	$	50,998	$	(37,502	)	$	(13,097	)	$	399
Operating rights for licensed games		56,724		(42,857	)		(12,513	)		1,354
Domain names and trademarks		21,832		(6,974	)		(14,858	)		0
Computer software		11,538		(11,065	)		0			473
Developed technologies		8,092		(857	)		(7,235	)		0
Others		2,696		(889	)		(1,807	)		0

Total	$	151,880	$	(100,144	)	$	(49,510	)	$	2,226

Amortization

For the years ended December 31, 2023, 2022 and 2021, amortization of intangible assets was $13.6 million, $11.3 million and $12.5 million, respectively.

As of December 31, 2023, amortization expenses for future periods are estimated to be as follows:


For the year ended December 31,	(in thousands)
2024	$	1,841
2025		363
2026		22
2027		0
2028		0
Thereafter		0

Total expected amortization expense	$	2,226

Consolidated Statement of Changes in Equity - USD ($) $ in Thousands	Total	Ordinary Shares [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income/(Loss) [Member]	Accumulated Earnings/(Deficit) [Member]	Noncontrolling Interest [Member]
Beginning balance at Dec. 31, 2020	$ 1,031,981	$ 39	$ 952,733	$ 0	$ 29,189	$ (634,592)	$ 684,612
Share-based compensation expense	4,427	0	805	0	0	0	3,622
Settlement/adjustment of share-based awards in subsidiary	0	0	7,579	0	0	0	(7,579)
Net income/(loss) attributable to Sohu.com Limited and noncontrolling interest shareholders	934,173	0	0	0	0	927,725	6,448
Repurchase of Sohu Ordinary Shares, represented by ADSs	(18,776)	0	0	(18,776)	0	0	0
Disposal of noncontrolling interests in Tencent/Sohu Sogou Share Purchase	(687,303)	0	0	0	0	0	(687,303)
Write-down of transaction costs related to business acquisitions	4,211	0	4,211	0	0	0	0
Other comprehensive income/(loss)	23,474	0	0	0	21,956	0	1,518
Ending balance at Dec. 31, 2021	1,292,187	39	965,328	(18,776)	51,145	293,133	1,318
Share-based compensation expense	676	0	676	0	0	0	0
Net income/(loss) attributable to Sohu.com Limited and noncontrolling interest shareholders	(17,341)	0	0	0	0	(17,343)	2
Repurchase of Sohu Ordinary Shares, represented by ADSs	(80,778)	(5)	(99,549)	18,776	0	0	0
Disposal of a partially-held subsidiary	(52)	0	0	0	0	0	(52)
Other comprehensive income/(loss)	(83,982)	0	0	0	(83,982)	0	0
Ending balance at Dec. 31, 2022	1,110,710	34	866,455	0	(32,837)	275,790	1,268
Share-based compensation expense	96	0	96	0	0	0	0
Net income/(loss) attributable to Sohu.com Limited and noncontrolling interest shareholders	(30,644)	0	0	0	0	(30,379)	(265)
Repurchase of Sohu Ordinary Shares, represented by ADSs	(6,560)	0	0	(6,560)	0	0	0
Disposal of a partially-held subsidiary	(681)	0	0	0	0	0	(681)
Other comprehensive income/(loss)	(13,643)	0	0	0	(13,643)	0	0
Ending balance at Dec. 31, 2023	$ 1,059,278	$ 34	$ 866,551	$ (6,560)	$ (46,480)	$ 245,411	$ 322

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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THE COMPANY AND NATURE OF OPERATIONS [Abstract]

The Company and Nature of Operations (Details) - USD ($) $ / shares in Units, $ in Millions	Sep. 23, 2021	Apr. 17, 2020
Tencent/Sohu Sogou Share Purchase [Member]
Organization and Nature of Operations [Line Items]
Sale of stock, Consideration received on transaction	$ 1,180
Changyou [Member]
Organization and Nature of Operations [Line Items]
Voting power held by the Company		100.00%
Changyou Merger [Member] \| Changyou [Member] \| Sohu.com Limited [Member]
Organization and Nature of Operations [Line Items]
Voting power held by the Company		100.00%
Ordinary Shares [Member] \| Changyou Merger [Member] \| Changyou [Member] \| Sohu.com Limited [Member]
Organization and Nature of Operations [Line Items]
Percentage of outstanding equity capital held by the Company		100.00%
Class A Ordinary Shares and Class B Ordinary Shares [Member] \| Sohu Search [Member] \| Tencent/Sohu Sogou Share Purchase [Member]
Organization and Nature of Operations [Line Items]
Sale of stock, price per share	$ 9

The Company and Nature of Operations (Information of Subsidiaries and VIEs) (Tables)

12 Months Ended

Dec. 31, 2023

Information of all subsidiaries and VIEs

The principal subsidiaries and VIEs through which the Group conducted its business operations as of December 31, 2023 are described below:


Name of Entity	Date of Incorporation	Place of Incorporation	Effective Interest held through equity ownership/contractual arrangements.

Subsidiaries:
Sohu.com (Hong Kong) Limited	Incorporated on April 19, 2000	Hong Kong	100%
Beijing Sohu New Era Information Technology Co., Ltd. (“Sohu Era”)	Incorporated on July 25, 2003	People’s Republic of China	100%
Sohu.com (Search) Limited	Incorporated on October 28, 2005	Cayman Islands	100%
Beijing Sohu New Media Information Technology Co., Ltd. (“Sohu Media”)	Incorporated on June 19, 2006	People’s Republic of China	100%
Changyou.com Limited	Incorporated on August 6, 2007	Cayman Islands	100%
Changyou.com (HK) Limited	Incorporated on August 13, 2007	Hong Kong	100%
Beijing AmazGame Age Internet Technology Group Co., Ltd. (“AmazGame”)	Incorporated on September 26, 2007	People’s Republic of China	100%
Sohu.com (Game) Limited	Incorporated on February 11, 2008	Cayman Islands	100%
Beijing Changyou Gamespace Software Technology Co., Ltd. (“Gamespace”)	Incorporated on October 29, 2009	People’s Republic of China	100%
Changyou.com Korea LLC	Incorporated on January 7, 2010	Korea	100%
Beijing Sohu New Momentum Information Technology Co., Ltd. (“Sohu New Momentum”)	Incorporated on May 31, 2010	People’s Republic of China	100%
Fox Information Technology (Tianjin) Limited	Incorporated on November 17, 2011	People’s Republic of China	100%
Sohu Focus Limited	Incorporated on July 11, 2013	Cayman Islands	100%
Sohu Focus (HK) Limited (“Focus HK”)	Incorporated on July 26, 2013	Hong Kong	100%
Beijing Changyou Chuangxiang Software Technology Co., Ltd. (“Changyou Chuangxiang”)	Incorporated on November 8, 2016	People’s Republic of China	100%

VIEs:
Beijing Century High-Tech Investment Co., Ltd. (“High Century”)	Incorporated on December 28, 2001	People’s Republic of China	100%
Beijing Heng Da Yi Tong Information Technology Co., Ltd. (“Heng Da Yi Tong”)	Incorporated on February 7, 2002	People’s Republic of China	100%
Beijing Sohu Internet Information Service Co., Ltd. (“Sohu Internet”)	Incorporated on July 31, 2003	People’s Republic of China	100%
Beijing Gamease Age Digital Technology Co., Ltd. (“Gamease”)	Incorporated on August 23, 2007	People’s Republic of China	100%
Beijing Sohu Donglin Advertising Co., Ltd. (“Donglin”)	Incorporated on May 17, 2010	People’s Republic of China	100%
Shanghai ICE Information Technology Co., Ltd. (“Shanghai ICE”)	Consolidated beginning on May 28, 2010	People’s Republic of China	100%
Beijing Guanyou Gamespace Digital Technology Co., Ltd. (“Guanyou Gamespace”)	Incorporated on August 5, 2010	People’s Republic of China	100%
Tianjin Jinhu Culture Development Co., Ltd (“Tianjin Jinhu”)	Incorporated on November 24, 2011	People’s Republic of China	100%
Beijing Focus Interactive Information Service Co., Ltd. (“Focus Interactive”)	Incorporated on July 15, 2014	People’s Republic of China	100%
Guangzhou Qianjun Network Technology Co., Ltd. (“Guangzhou Qianjun”)	Consolidated beginning on November 25, 2014	People’s Republic of China	100%

Share-based Compensation Expense (Share-based Compensation Expense Recognized in Costs and Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 708	$ 4,939	$ 8,578
Cost of revenues [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	17	191	277
Product development expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	156	2,026	3,904
Sales and marketing expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	26	128	166
General and administrative expenses [Member]
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Share-based compensation expense	$ 509	$ 2,594	$ 4,231

The Company and Nature of Operations

12 Months Ended

Dec. 31, 2023

THE COMPANY AND NATURE OF OPERATIONS [Abstract]

The Company and Nature of Operations

1.	THE COMPANY AND NATURE OF OPERATIONS

Nature of Operations and Organization

Sohu.com Limited was incorporated in the Cayman Islands on May 30, 2003 as a direct wholly-owned subsidiary of Sohu.com Inc., which was incorporated in Delaware in August 1996 and was the ultimate parent company of the Sohu Group (as defined below) until its dissolution on May 31, 2018. On July 17, 2000, Sohu.com Inc. completed an initial public offering (“IPO”) of shares of its common stock on Nasdaq trading under the symbol “SOHU.” On May 31, 2018, pursuant to a proposal for the dissolution of Sohu.com Inc. and adoption of a plan of complete liquidation and dissolution of Sohu.com Inc. that was approved by the stockholders of Sohu.com Inc. at a special meeting of stockholders held on May 29, 2018, Sohu.com Inc. was dissolved, all outstanding shares of the common stock of Sohu.com Inc. were delisted and cancelled, and American Depositary Shares (“ADSs”) representing all outstanding ordinary shares of Sohu.com Limited (the “Ordinary Shares”) were distributed on a

share-for-share

basis to the stockholders of Sohu.com Inc. On June 1, 2018 Sohu.com Limited’s ADSs began trading on the Nasdaq Global Select Market under the same “SOHU” symbol in place of the common stock of Sohu.com Inc. As a result, Sohu.com Limited replaced Sohu.com Inc. as the

top-tier,

publicly-traded holding company of the Sohu Group (as defined below). Sohu.com Limited (or its predecessor Sohu.com Inc., as applicable), together with its subsidiaries and consolidated VIEs, are collectively referred to herein as the “Sohu Group,” the “Group” or the “Company.” As described elsewhere in this report, the Company does not own its consolidated VIEs, and the results of such VIEs’ operations only accrue to the Company through contractual arrangements between certain of the VIEs and/or such VIEs’ nominee shareholders, on the one hand, and certain of the Company’s subsidiaries, on the other hand. Accordingly, in appropriate contexts activities of the VIEs that the Company consolidates will be described separately from those of the Company’s direct and indirect owned subsidiaries and the use of the terms “Sohu Group,” “Group,” and “Company” may not include in those contexts the VIEs that the Company consolidates.

The Sohu Group consists of Sohu, which when referred to in this report, unless the context requires otherwise, consists of the businesses of Sohu.com Limited and its corresponding subsidiaries and the VIEs that it consolidates, excluding the businesses and the corresponding subsidiaries of Changyou and the VIEs that Changyou consolidates, and Changyou. As used in this report, “Changyou” refers to Changyou.com Limited, a Cayman Islands exempted company, and, unless the context requires otherwise, includes its subsidiaries and the VIEs that it consolidates, but excludes Fox Information Technology (Tianjin) Limited (“Video Tianjin”) and its subsidiaries. Changyou is a wholly-owned subsidiary of the Company.

Changyou completed its IPO on Nasdaq in April 2009, trading under the symbol “CYOU.” On April 17, 2020, Sohu acquired all outstanding shares of Changyou that it did not already beneficially own pursuant to the merger (the “Changyou Merger”) of an indirect newly-formed wholly-owned subsidiary with and into Changyou, with Changyou being the company surviving the Changyou Merger and continuing as a privately-held company that is wholly-owned by Sohu.com Limited. As a result of the completion of the Changyou Merger, Sohu.com Limited beneficially holds and controls

100% of the combined total of Changyou’s outstanding ordinary shares and 100% of the total voting power in Changyou and consolidates Changyou in its consolidated financial statements with no noncontrolling interests being recognized except for noncontrolling interests reflecting economic interests in Changyou’s subsidiaries.

Prior to the completion of the Tencent/Sohu Sogou Share Purchase (as defined below) on September 23, 2021, Sogou Inc. (“Sogou”) was an indirect controlled subsidiary of the Company. Sogou completed its IPO on the New York Stock Exchange (the “NYSE”) in November 2017, trading under the symbol “SOGO.” On September 23, 2021, Sohu completed the transactions contemplated by a Share Purchase Agreement, dated September 29, 2020 and amended on December 1, 2020 and further amended on July 19, 2021, by and among the Company, the Company’s wholly-owned subsidiary Sohu.com (Search) Limited (“Sohu Search”), and TitanSupernova Limited (“Tencent Merger Sub”), an wholly-owned subsidiary of Tencent Holdings Limited (“Tencent”) (as so amended, the “Tencent/Sohu Sogou Share Purchase Agreement”), in which Sohu Search sold all of the Class A ordinary shares of Sogou and Class B ordinary shares of Sogou owned by Sohu Search to Tencent Merger Sub at a purchase price of $9.00 per share (the “Tencent/Sohu Sogou Share Purchase”). The Sohu Group received gross consideration of approximately $1.18 billion in cash from the Tencent/Sohu Sogou Share Purchase. As a result of the completion of the Tencent/Sohu Sogou Share Purchase, Sohu no longer has any beneficial ownership interest in Sogou.

As Sohu.com Limited, or its predecessor Sohu.com Inc., was the controlling shareholder of Sogou before the effectiveness of the Tencent/Sohu Sogou Share Purchase, Sohu.com Limited consolidated Sogou in its consolidated financial statements as discontinued operations, and recognized noncontrolling interests reflecting economic interests in Sogou held by shareholders or beneficial owners other than Sohu.com Limited (the “Sogou noncontrolling shareholders”).

The Sohu Group is a leading Chinese online media, video, and game business group providing comprehensive online products and services on PCs and mobile devices in the Chinese mainland. Through the operation of Sohu and Changyou, the Sohu Group generates brand advertising revenues, online game revenues, and other revenues. Prior to the completion of the Tencent/Sohu Sogou Share Purchase, the Sohu Group also generated search and search-related advertising revenues through the discontinued operations of Sogou. Most of the Sohu Group’s operations are conducted through the Group’s Chinese mainland-based subsidiaries and consolidated VIEs.

The principal subsidiaries and VIEs through which the Group conducted its business operations as of December 31, 2023 are described below:


Name of Entity	Date of Incorporation	Place of Incorporation	Effective Interest held through equity ownership/contractual arrangements.

Subsidiaries:
Sohu.com (Hong Kong) Limited	Incorporated on April 19, 2000	Hong Kong	100%
Beijing Sohu New Era Information Technology Co., Ltd. (“Sohu Era”)	Incorporated on July 25, 2003	People’s Republic of China	100%
Sohu.com (Search) Limited	Incorporated on October 28, 2005	Cayman Islands	100%
Beijing Sohu New Media Information Technology Co., Ltd. (“Sohu Media”)	Incorporated on June 19, 2006	People’s Republic of China	100%
Changyou.com Limited	Incorporated on August 6, 2007	Cayman Islands	100%
Changyou.com (HK) Limited	Incorporated on August 13, 2007	Hong Kong	100%
Beijing AmazGame Age Internet Technology Group Co., Ltd. (“AmazGame”)	Incorporated on September 26, 2007	People’s Republic of China	100%
Sohu.com (Game) Limited	Incorporated on February 11, 2008	Cayman Islands	100%
Beijing Changyou Gamespace Software Technology Co., Ltd. (“Gamespace”)	Incorporated on October 29, 2009	People’s Republic of China	100%
Changyou.com Korea LLC	Incorporated on January 7, 2010	Korea	100%
Beijing Sohu New Momentum Information Technology Co., Ltd. (“Sohu New Momentum”)	Incorporated on May 31, 2010	People’s Republic of China	100%
Fox Information Technology (Tianjin) Limited	Incorporated on November 17, 2011	People’s Republic of China	100%
Sohu Focus Limited	Incorporated on July 11, 2013	Cayman Islands	100%
Sohu Focus (HK) Limited (“Focus HK”)	Incorporated on July 26, 2013	Hong Kong	100%
Beijing Changyou Chuangxiang Software Technology Co., Ltd. (“Changyou Chuangxiang”)	Incorporated on November 8, 2016	People’s Republic of China	100%

VIEs:
Beijing Century High-Tech Investment Co., Ltd. (“High Century”)	Incorporated on December 28, 2001	People’s Republic of China	100%
Beijing Heng Da Yi Tong Information Technology Co., Ltd. (“Heng Da Yi Tong”)	Incorporated on February 7, 2002	People’s Republic of China	100%
Beijing Sohu Internet Information Service Co., Ltd. (“Sohu Internet”)	Incorporated on July 31, 2003	People’s Republic of China	100%
Beijing Gamease Age Digital Technology Co., Ltd. (“Gamease”)	Incorporated on August 23, 2007	People’s Republic of China	100%
Beijing Sohu Donglin Advertising Co., Ltd. (“Donglin”)	Incorporated on May 17, 2010	People’s Republic of China	100%
Shanghai ICE Information Technology Co., Ltd. (“Shanghai ICE”)	Consolidated beginning on May 28, 2010	People’s Republic of China	100%
Beijing Guanyou Gamespace Digital Technology Co., Ltd. (“Guanyou Gamespace”)	Incorporated on August 5, 2010	People’s Republic of China	100%
Tianjin Jinhu Culture Development Co., Ltd (“Tianjin Jinhu”)	Incorporated on November 24, 2011	People’s Republic of China	100%
Beijing Focus Interactive Information Service Co., Ltd. (“Focus Interactive”)	Incorporated on July 15, 2014	People’s Republic of China	100%
Guangzhou Qianjun Network Technology Co., Ltd. (“Guangzhou Qianjun”)	Consolidated beginning on November 25, 2014	People’s Republic of China	100%

Sohu’s Business

Brand Advertising Business

Sohu’s main business is the brand advertising business, which offers to users over Sohu’s online media various content, products and services across multiple Internet-enabled devices such as mobile phones, tablets and PCs. The majority of Sohu’s products and services are provided in the Chinese mainland through Sohu Media Portal and Sohu Video.

•

Sohu Media Portal.

Sohu Media Portal is a leading online news, information and content services provider. It provides users with access to comprehensive content through the mobile phone application Sohu News App, the mobile portal m.sohu.com, and www.sohu.com for PCs. Starting in 2023, the online real estate information and services provider Focus (www.focus.cn) was integrated into Sohu Media Portal.

•

Sohu Video.

Sohu Video is an online video content and services provider through the mobile phone application Sohu Video App, tv.sohu.com and the video application ifox for PCs.

Revenues generated by the brand advertising business are classified as brand advertising revenues in the Sohu Group’s consolidated statements of comprehensive income.

Other Sohu Business

Sohu’s other business consists primarily of paid subscription services, revenue sharing from other platforms, and interactive broadcasting services. Revenues generated by Sohu from the other business are classified as other revenues in the Sohu Group’s consolidated statements of comprehensive income.

Changyou’s Business

Changyou’s business consists of the online game business and the platform channel business. The platform channel business consists primarily of online advertising and mobile game distribution services.

Online Game Business

Changyou’s online game business offers PC games and mobile games to game players.

•

PC games.

PC games are interactive online games that are accessed and played simultaneously by hundreds of thousands of game players through personal computers and require that local client-end game access software be installed on the computers used.

•

Mobile games.

Mobile games are played on mobile devices and require an Internet connection.

All of Changyou’s games are operated under the item-based revenue model, meaning that game players can play the games for free, but may choose to pay for virtual items, which are

non-physical

items that game players can purchase and use within a game, such as characters, weapons, gems, pets, skills, fashion items and other

in-game

consumables, features and functionalities. Revenues derived from the operation of online games are classified as online game revenues in the Sohu Group’s consolidated statements of comprehensive income.

Changyou’s dominant games are the PC game Tian Long Ba Bu (“TLBB PC”) and the mobile game Legacy TLBB Mobile. For the year ended December 31, 2023, revenues from TLBB PC were

321.4

million, accounting for approximately

% of Changyou’s online game revenues, approximately

% of Changyou’s total revenues, and approximately

% of the Sohu Group’s total revenues.

For the year ended December 31, 2023, revenues from Legacy TLBB Mobile were $55.4 million, accounting for approximately 12% of Changyou’s online game revenues, approximately 11% of Changyou’s total revenues, and approximately 9% of the Sohu Group’s total revenues.

Platform Channel Business

Changyou’s platform channel business consists primarily of the operation of the 17173.com Website. The 17173.com Website provides news, electronic forums, online videos, and other online game information services to game players, as well as mobile game distribution services. Changyou generates online advertising revenues from providing advertising services to third-party advertisers on the 17173.com Website and online game revenues from mobile game distribution services.

Sogou’s Business (Discontinued)

Between the Company’s entry into the Tencent/Sohu Sogou Share Purchase Agreement on September 29, 2020 and the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, Sogou met the criteria for discontinued operations. Accordingly, the results of Sogou’s operations were excluded from Sohu’s results from continuing operations and income and expenses that were generated by Sogou are reflected as discontinued operations in the Sohu Group’s consolidated statements of comprehensive income. The Company ceased consolidating Sogou in the Company’s consolidated financial statements after September 23, 2021. Retrospective adjustments to the historical statements have been made in order to provide a consistent basis of comparison.

Prior to the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, the Group’s search and search-related business consisted primarily of search and search-related advertising services offered by Sogou. Sogou also offered Internet value-added services primarily with respect to the operation of Web games and mobile games developed by third parties, and offered other products and services.

Taxation (PRC Corporate Income Tax) (Details)	12 Months Ended
Taxation (PRC Corporate Income Tax) (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax and Tax Rate [Line Items]
Statutory income tax rate	25.00%	25.00%	25.00%
Hong Kong [Member]
Income Tax and Tax Rate [Line Items]
Statutory income tax rate	16.50%	16.50%	16.50%
State Administration of Taxation, China [Member]
Income Tax and Tax Rate [Line Items]
Statutory income tax rate	25.00%
Description of tax exemption and tax reduction rate	Software Enterprise is entitled to an income tax exemption for two years beginning with its first profitable year and a 50% reduction to a rate of 12.5% for the subsequent three years.
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
Preferential income tax rate period (years)	3 years
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Video Tianjin [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Sohu Internet [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Guangzhou Qianjun [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Sohu New Momentum [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Sohu Media [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Gamease [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| AmazGame [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Gamespace [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%
State Administration of Taxation, China [Member] \| High and New Technology Enterprises [Member] \| Changyou Chuangxiang [Member]
Income Tax and Tax Rate [Line Items]
Preferential income tax rate	15.00%

Discontinued Operations

12 Months Ended

Dec. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

3.	DISCONTINUED OPERATIONS

Discontinued Operation of Sogou

Between Sohu’s entry into the Tencent/Sohu Sogou Share Purchase Agreement on September 29, 2020 and the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, Sogou met the criteria for discontinued operations. Accordingly, the results of operations for Sogou’s business prior to the completion of the Tencent/Sohu Sogou Share Purchase are excluded from Sohu’s results from continuing operations in the Sohu Group’s consolidated statements of comprehensive income and are presented in separate line items as discontinued operations. Retrospective adjustments to the historical statements have been made in order to provide a consistent basis of comparison. Additionally, as of December 31, 2020, the related assets and liabilities associated with the discontinued operations with respect to Sogou were classified as assets held for sale and liabilities held for sale associated with discontinued operations in the Sohu Group’s consolidated balance sheets to provide comparable financial information. Long-lived assets have not been depreciated or amortized after they were classified as held for sale. As a result, for the period ended September 23, 2021, depreciation and amortization expenses of $46.7 million were not recognized for long-lived assets accordingly. On September 23, 2021, the Tencent/Sohu Sogou Share Purchase was completed, and Sohu recognized

gain

of approximately $855 million, net of transaction and other costs, which is included in income from discontinued operations. After September 23, 2021, Sohu no longer had any ownership interest in Sogou.

The following tables set forth the results of operations and cash flows of discontinued operations with respect to Sogou, that were included in the Sohu Group’s consolidated financial statements (in thousands):


	Year Ended December 31,
	2021 (1)
Revenues	$	407,607
Cost of revenues		274,408

Gross profit		133,199

Operating expenses:
Research and development (2)		141,506
Sales and marketing (2)		53,481
General and administrative (2)		11,854
Total operating expenses		206,841

Operating loss		(73,642)

Interest income		2,377
Interest expense		(761)
Foreign currency exchange loss		(848)
Other income, net		81,655

Income from discontinued operations before income tax expense		8,781
Income tax benefit		(1,112)

Results of operations from discontinued operations, net of tax		9,893
Gain on disposal of discontinued operations		855,009

Net income from discontinued operations, net of tax		864,902


	Year Ended December 31,
	2021 (1)(3)
Statutory Rate:		25%
Effect of tax holidays applicable to subsidiaries and consolidated VIEs		127%
Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs		(90%)
Changes in valuation allowance for deferred tax assets		349%
Research and development super-deduction and other permanent book-tax differences		(249%)
Capital gains from equity investments		(175%)

		(13%)


	Year Ended December 31,
	2021 (1)
Net cash used in discontinued operating activities	$	(175,888)
Net cash provided by discontinued investing activities		1,054,148
Net cash used in discontinued financing activities		(9,132)

Note (1): Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.

Note (2): Expenses generated from marketing services between the Sohu Group and Sogou, and leasing expenses generated from a building that Sohu leased to Sogou

were not eliminated because those expenses continued after the disposal of the discontinued operations.

Note (3): The changes in the effective tax rate for the period ended September 23, 2021 resulted from the lower income from discontinued operations before income tax expense.

Discontinued Operation of Shanghai Jingmao

In May 2010, Changyou acquired 50% of the equity interests in Shanghai Jingmao Culture Communication Co., Ltd. (“Shanghai Jingmao”) and an affiliate of Shanghai Jingmao, which were primarily engaged in the cinema advertising business. In January 2011, Changyou acquired the remaining 50% of the equity interests in Shanghai Jingmao and its affiliate.

Changyou ceased operating the cinema advertising business and wound down the business in August 2019 as a result of a Chinese court in Shanghai having granted a petition by Shanghai Jingmao for bankruptcy relief on August 12, 2019. Accordingly, the results of operations for Changyou’s cinema advertising business have been excluded from Changyou’s results from continuing operations in the consolidated statements of comprehensive income and are presented in separate line items as discontinued operations. Retrospective adjustments to the historical statements have been made in order to provide a consistent basis of comparison. Changyou recognized nil disposal gain/loss from 2019 to 2022 given uncertainty over the distribution of insolvent assets as the legal proceedings involving the bankruptcy were still in progress. On August 10, 2023, the bankruptcy proceeding was concluded by the court and, as a result, Changyou recognized an aggregate of

$35.4 million in disposal

gain

, reflected as discontinued operations in the Sohu Group’s consolidated statements of comprehensive income. See Note 8 - Balance Sheet Components.

Taxation (Deferred Tax Assets and Liabilities, Significant Components of Deferred Tax Assets and Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets:
Net operating loss from operations	$ 367,024	$ 321,230
Accrued bonus and commissions	3,475	4,724
Intangible assets transfer	237	337
Others	9,472	9,938
Total deferred tax assets	380,208	336,229
Less: Valuation allowance	(371,532)	(320,589)	$ (289,097)	$ (326,755)
Net deferred tax assets	8,676	15,640
Deferred tax liabilities
Withholding tax for dividend	(253,482)	(239,013)
Others	(8,033)	(8,800)
Total deferred tax liabilities	$ (261,515)	$ (247,813)

Taxation (Combined Effects of Income Tax Exemption and Reduction) (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
TAXATION [Abstract]
Tax holiday effect	$ (18,961)	$ (6,282)	$ 1,635
Basic net income/(loss) per share effect	$ (0.56)	$ (0.18)	$ 0.04

Sohu.com Limited Shareholders' Equity

12 Months Ended

Dec. 31, 2023

SOHU.COM LIMITED SHAREHOLDERS' EQUITY [Abstract]

Sohu.com Limited Shareholders' Equity

18.	SOHU.COM LIMITED SHAREHOLDERS’ EQUITY

Summary of the Company’s outstanding shares (in thousands):


	Number of Outstanding Shares As of December 31,
	2021			2022			2023
Balance, beginning of year		39,306			38,221			33,737
Issuances:		44			25			7
Repurchases:		(1,129	)		(4,509	)		(696	)


Balance, end of year		38,221			33,737			33,048

Treasury Stock

Treasury stock consists of the Company’s ordinary shares, including ordinary shares represented by ADSs, repurchased by the Company or that it is obligated to repurchase as of the reporting date. Ordinary shares included in treasury stock are no longer deemed to be outstanding. Treasury stock is accounted for under the cost method.

On November 13, 2021, the Sohu Board authorized a share repurchase program of up to $100

million of outstanding ADSs over a

12-month period from November 13, 2021 to November 12, 2022. As of December 31, 2023, Sohu had completed the share repurchase program, pursuant to which it repurchased 5,637,875 ADSs, representing 5,637,875 ordinary shares, at an aggregate cost of approximately $100 million. The repurchased shares were recorded at their historical cost of $100 million and were cancelled in September 2022. The cancellation was accounted for by recognizing a decrease of $5,638 in paid-in capital and a decrease of $100 million in additional paid-in capital in the Sohu Group’s consolidated balance sheets.

On November 11, 2023, the Sohu Board authorized a share repurchase program of up to $80 million of outstanding ADSs over a

24-month

period from November 11, 2023 to November 10, 2025

, and on March 2, 2024, the Sohu Board authorized an increase in the size of the share repurchase program from up to $80 million to up to $150 million of outstanding ADSs.

As of December 31, 2023, Sohu had repurchased 695,827 ADSs under the share repurchase program at an aggregate cost of approximately $6.6

million.

Share Incentive Plans

Sohu (excluding Fox Video) and Changyou have incentive plans, and before January 4, 2022 Fox Video had an incentive plan, for the granting of share-based awards, including options and restricted share units, to their directors, management and other key employees.

1) Sohu.com Limited Share-based Awards

Sohu’s 2018 Share Incentive Plan

On July 2, 2010, Sohu.com Inc.’s shareholders adopted the 2010 Stock Incentive Plan, which provides for the issuance of up to 1,500,000 shares of Sohu.com Inc.’s common stock, including stock issued pursuant to the vesting and settlement of restricted stock units and pursuant to the exercise of stock options. The maximum term of any share-based award granted under the Sohu 2010 Stock Incentive Plan is 10 years from the grant date.

On April 2, 2018, Sohu.com Limited adopted the Sohu 2018 Share Incentive Plan, which provides for the issuance of up 1,148,565 ordinary shares of Sohu.com Limited. The Sohu 2018 Share Incentive Plan will expire in

April 2028

Upon the dissolution of Sohu.com Inc. on May 31, 2018, Sohu.com Limited assumed all then existing obligations of Sohu.com Inc. with respect to equity incentive awards that had been granted under the Sohu 2010 Stock Incentive Plan and then remained outstanding, and such awards were converted into the right to receive upon exercise or settlement Sohu.com Limited’s ordinary shares under the Sohu 2018 Share Incentive Plan rather than shares of the common stock of Sohu.com Inc., subject to the other terms of such outstanding awards.

As of December 31, 2023, 217,092 shares were available for grant under the Sohu 2018 Share Incentive Plan.

Summary of Share Option Activity

In February 2015, May 2016, September 2017 and November 2017, the Sohu Board approved contractual grants to members of the Company’s management and key employees of options for the purchase of an aggregate of 1,068,000, 13,000, 32,000 and 6,000 shares of common stock of Sohu.com Inc., respectively, under the Sohu 2010 Stock Incentive Plan, with nominal exercise prices of $0.001, all of which were converted, on May 31, 2018, into the right to receive upon exercise Sohu.com Limited’s ordinary shares under the Sohu 2018 Share Incentive Plan. In February 2019, July 2019, September 2020, and September 2021, the Sohu Board approved contractual grants to members of the Company’s management and key employees of options for the purchase of an aggregate of 20,000, 477,500, 34,000, and 5,000 ordinary shares of Sohu.com Limited, respectively, under the Sohu 2018 Share Incentive Plan, with nominal exercise prices of $0.001. These share options vest and become exercisable in four equal installments over a period of four years, with each installment vesting upon the satisfaction of a service period requirement and certain subjective performance targets. These share options are substantially similar to restricted share units except for the nominal exercise price, which would be zero for restricted share units.

Under

ASC

718-10-25

and

ASC

718-10-55

, no grant date can be established for these options until a mutual understanding is reached between the Company and the recipients clarifying the subjective performance requirements. If the service inception date preceded the grant date, compensation expense should be accrued beginning on the service inception date, and

re-measured

on each subsequent reporting date before the grant date is established, based on the then-current fair value of the awards. To determine the fair value of these options, the public market price of the underlying shares at each reporting date is used and a binomial valuation model is applied.

As of December 31, 2023, 1,142,576 of these options had been granted and had become vested on their respective vesting dates, as a mutual understanding of the subjective performance targets was reached between the Company and the recipients, the targets had been satisfied, and the service period requirements had been fulfilled. The cumulative share-based compensation expense for these granted options has been adjusted and fixed based on their aggregate fair values, at their respective grant dates, of $31.5 million.

A summary of option activity under the Sohu 2018 Share Incentive Plan as of and for the year ended December 31, 2023 is presented below:


						Weighted
	Number			Weighted		Average		Aggregate
	Of			Average		Remaining		Intrinsic
	Shares			Exercise		Contractual		Value (1)
Options	(in thousands)			Price		Life (Years)		(in thousands)
Outstanding as of January 1, 2023		354		$	0.001			$
Granted		107			0.001
Exercised		(7	)		0.001
Forfeited or expired		0

Outstanding as of December 31, 2023		454			0.001		4.60		4,503

Vested as of December 31, 2023		454			0.001		4.60		4,503

Exercisable as of December 31, 2023		454			0.001		4.60		4,503

Note (1): The aggregated intrinsic value in the preceding table represents the difference between Sohu’s closing ADS price of $9.93 on December 31, 2023 and the nominal exercise price of the options.

For the years ended December 31, 2023, 2022 and 2021, total share-based compensation expense recognized for these options was $0.1 million, $0.7 million and $1.8 million, respectively. For the years ended December 31, 2023, 2022 and 2021, the total fair values of these Sohu options vested on their respective vesting dates were $1.2 million, $1.8 million and $2.1 million, respectively. For the years ended December 31, 2023, 2022 and 2021, the total intrinsic value of options exercised was $0.1 million, $0.5 million and $0.8 million, respectively.

2) Changyou.com Limited Share-based Awards

Changyou 2014 Share Incentive Plan

On June 27, 2014, Changyou reserved 2,000,000 of its Class A ordinary shares under the Changyou.com Limited 2014 Share Incentive Plan (the “Changyou 2014 Share Incentive Plan”) for the purpose of making share incentive awards to certain members of its management and key employees. On November 2, 2014, Changyou’s board of directors (the “Changyou Board”) approved an increase in the number of Class A ordinary shares reserved under the Changyou 2014 Share Incentive Plan from

2,000,000 to 6,000,000. The maximum term of any share right granted under the Changyou 2014 Share Incentive Plan is 10 years from the grant date. The Changyou 2014 Share Incentive Plan will terminate in

June 2024

. As of December 31, 2023, all shares available for grant under the Changyou 2014 Share Incentive Plan had been granted.

i) Summary of Share Option Activity

On November 2, 2014, the Changyou Board approved the contractual grant of an aggregate of 2,416,000 Class A restricted share units to certain members of its management and certain other employees. On February 16, 2015, the Changyou Board approved the conversion of 2,400,000 of these Class A restricted share units into options for the purchase of Class A ordinary shares at an exercise price of $0.01. On June 1, 2015, the Changyou Board approved the contractual grant of options for the purchase of an aggregate of 1,998,000 Class A ordinary shares to certain members of its management and certain other employees at an exercise price of $0.01. On July 28, 2016, the Changyou Board approved the contractual grant of options for the purchase of an aggregate of 100,000 Class A ordinary shares to certain member of its management at an exercise price of $0.01. On August 26, 2019, the Changyou Board approved the grant, effective as of October 1, 2019, to a member of Changyou’s management and a Changyou employee of options for the purchase of an aggregate of 3,023,000 Class A ordinary shares at an exercise price of $0.01 per Class A ordinary share. These Changyou share options vest in four equal installments over a period of four years, with each installment vesting upon satisfaction of a service period requirement and the achievement of certain subjective performance targets. These Changyou share options are substantially similar to restricted share units except for the nominal exercise price, which would be zero for restricted share units. After the completion of the Changyou Merger, the Sohu Board approved the Changyou Plans’ Modification, pursuant to which, among other things, a portion of the share options previously granted under the Changyou 2014 Share Incentive Plan that became vested after the completion of the Changyou Merger were settled by Changyou at a fixed price of $5.39 per Changyou Class A ordinary share, which equals the Changyou Merger consideration of $5.40 per Changyou Class A ordinary share minus the

per-share

exercise price of $0.01 of such options. None of the remaining share options granted under the Changyou 2014 Share Incentive Plan that became vested after the completion of the Changyou Merger or that become vested in the future will be exercisable, but can only be repurchased by Changyou at a fixed price of $5.39 per Changyou Class A ordinary share underlying such vested share options upon termination of the option holders’ employment or upon approval of the Chairman of the Sohu Board. As a result of the Changyou Plans’ Modification, share-based compensation expense is accrued over the service period based on the fixed price of $5.39 per Changyou Class A ordinary share. No subsequent fair value

re-measurement

will be made, given that the award is an obligation based on a fixed amount of $5.39 per Changyou Class A ordinary share.

Under

ASC

718-10-25

and

ASC

718-10-55

, no grant date can be established until a mutual understanding is reached between the Company and the recipients clarifying the subjective performance requirements. If the service inception date preceded the grant date, compensation expense should be accrued beginning on the service inception date, and

re-measured

on each subsequent reporting date before the grant date is established, based on the then-current fair value of the awards.

Prior to the completion of Changyou Merger, to determine the fair value of these Changyou share options, the public market price of the underlying Changyou Class A ordinary shares at each reporting date was used and a binomial valuation model was applied.

As of December 31, 2023, 5,884,464 of these Changyou share options had been granted and had become vested on their respective vesting dates, as a mutual understanding of the subjective performance targets had been reached between Changyou and the recipients, the targets had been satisfied, and the service period requirements had been fulfilled. The cumulative share-based compensation expense of $3.5 million for these granted share options was adjusted and fixed based on the aggregate amounts of the fair values of these granted share options at their respective grant dates for periods before the Changyou Plans’ Modification, and at a price of $5.39 per Changyou Class A ordinary share for periods after the Changyou Plans’ Modification.

For the years ended December 31, 2023, 2022 and 2021, total share-based compensation expense recognized for share options under the Changyou 2014 Share Incentive Plan was $0.1 million, $2.0 million and negative $3.9 million, respectively. For the years ended December 31, 2023, 2022 and 2021, the total fair values of these Changyou share options vested on their respective vesting dates were $3.5 million, $4.1 million and $4.1 million, respectively.

Changyou 2019 Share Incentive Plan

On August 3, 2019, Changyou adopted and reserved for issuance 3,000,000 Class A ordinary shares of Changyou under a new share incentive plan (the “Changyou 2019 Share Incentive Plan”). On August 26, 2019, the Changyou Board approved the grant, effective as of October 1, 2019, to certain members of Changyou’s management and certain other employees of options for the purchase of an aggregate of 1,909,000 Class A ordinary shares at an exercise price of $0.01. On February 2, 2021, the Changyou Board approved the grant, effective for vesting commencement purposes as of February 2, 2021, to certain members of Changyou’s management and certain other employees of options for the purchase of an aggregate of 600,000 Class A ordinary shares at an exercise price of $0.01. These Changyou share options vest in four equal installments over a period of four years, with each installment vesting upon satisfaction of a service period requirement and the achievement of certain subjective performance targets. After the completion of the Changyou Merger, the Sohu Board approved the Changyou Plans’ Modification, pursuant to which, among other things, none of the share options granted under the Changyou 2019 Share Incentive Plan will be exercisable, but can only be repurchased by Changyou following vesting at a fixed price of $5.39 per Changyou Class A ordinary share underlying such vested share options upon termination of the option holders’ employment or upon approval of the Chairman of the Sohu Board. As a result of the Changyou Plans’ Modification, share-based compensation expense will be accrued over the service period based on a fixed price of $5.39 per Changyou Class A ordinary share. No subsequent fair value

re-measurement

will be made, given that the awards are obligations based on a fixed amount of $5.39 per Changyou Class A ordinary share.

Under

ASC

718-10-25

and

ASC

718-10-55

re-measured

on each subsequent reporting date before the grant date is established, based on the then-current fair value of the awards.

Prior to the completion of the Changyou Merger, to determine the fair value of Changyou share options, the public market price of the underlying Changyou Class A ordinary shares at each reporting date was used and a binomial valuation model was applied.

As of December 31, 2023, 2,136,040 of the share options granted under the Changyou 2019 Share Incentive Plan had vested. The cumulative share-based compensation expense of $3.0 million for the granted share options was adjusted and fixed based on a price of $5.39 per Changyou Class A ordinary share after the Changyou Plans’ Modification. For the years ended December 31, 2023, 2022 and 2021, total share-based compensation expense recognized for these share options under the Changyou 2019 Share Incentive Plan was $0.5 million, $2.2 million and $3.9 million, respectively. For the years ended December 31, 2023, 2022 and 2021, the total value of these Changyou share options vested on their respective vesting dates was $3.0 million, $3.4 million and $2.6 million, respectively.

3) Fox Video Share-based Awards

On January 4, 2012, Fox Video, a Cayman Islands company that was wholly owned by Sohu.com Limited and before June 16, 2022 was the Offshore holding entity of the Sohu Group’s online video business, adopted the Fox Video Share Incentive Plan, which provided for the issuance of up to 25,000,000

ordinary shares of Fox Video (representing approximately 10% of the outstanding Fox Video ordinary shares on a fully-diluted basis) to management and key employees of the online video business and to Sohu management. The maximum term of any share-based award granted under the Fox Video Share Incentive Plan was ten years from the grant date. The Fox Video Share Incentive Plan expired on

January 4, 2022.

On June 16, 2022, Fox Video (HK) Limited, a wholly-owned subsidiary of Fox Video, transferred all of its equity interests in Video Tianjin to AmazGame, and Fox Video was dissolved on March 9, 2023. As a result, Fox Video is no longer the Offshore holding entity of the Sohu Group’s online video business and there are no longer any options for the purchase of Fox Video ordinary shares under the Fox Video Share Incentive Plan.

As of December 31, 2022, grants of options for the purchase of 16,368,200 ordinary shares of Fox Video had been contractually made and were subject to vesting in four equal installments, with each installment vesting upon a service period requirement, as well as specified performance targets for the corresponding period, being met. As of December 31, 2022, options for the purchase of 4,972,800 Fox Video ordinary shares had vested. For purposes of ASC

718-10-25,

no grant date had occurred as of December 31, 2022, because the broader terms and conditions of the option awards had neither been finalized nor mutually agreed upon with the recipients. However, in accordance with ASC

718-10-55,

the Group’s management determined that the service inception date with respect to the vested option awards for the purchase of 4,972,800 shares had preceded the grant date. Therefore, the Group recognized compensation expense for those vested Fox Video share-based awards and

re-measured

the compensation expense on each subsequent reporting date based on the then-current fair values of the vested awards.

For the years ended December 31, 2022 and 2021, total share-based compensation expense recognized for vested Fox Video options under the Fox Video Share Incentive Plan was nil and negative $1.0 million, respectively.

The entire disclosure for equity.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Standards

The consolidated financial statements have been prepared in accordance with United States of America generally accepted accounting principles (“U.S. GAAP”) to reflect the financial position and results of operations of the Sohu Group.

Use of Estimates

The preparation of these financial statements requires the Sohu Group to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an

on-going

basis, the Group evaluates its estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Identified below are the accounting policies that reflect the Group’s most significant estimates and judgments, and those that the Group believes are the most critical to fully understanding and evaluating its consolidated financial statements.

Basis of Consolidation and Recognition of Noncontrolling Interest

The Sohu Group’s consolidated financial statements include the accounts of the Company and its subsidiaries and consolidated VIEs. All intra-Group transactions are eliminated except for revenues and expenses arising from intra-Group transactions that are considered to continue after the disposal of the discontinued operations. In the consolidated statements of comprehensive income, results from discontinued operations are reported separately from income and expenses from continuing operations and prior periods are presented on a comparative basis.

VIE Consolidation

Under ASC 810, if an entity has (i) the power to direct the activities of a VIE that most significantly affect the VIE’s economic performance and (ii) the right to receive economic benefits from the VIE that could be significant to the VIE, then such entity will be considered as holding a controlling financial interest in the VIE, which will make such entity a primary beneficiary of, and will require such entity to consolidate, the VIE. The VIEs through which the Sohu Group conducts a substantial portion of its business operations are wholly owned, directly or indirectly, by certain employees of the Sohu Group as nominee shareholders. For those VIEs with which the Sohu Group has contractual arrangements and with their nominee shareholders, management made evaluations of the relationships between the Sohu Group and such VIEs and the economic benefit flow of such contractual arrangements with such VIEs. In connection with such evaluation, management also took into account the fact that, as a result of such contractual arrangements, the Sohu Group controls 100% of the nominee shareholders’ voting interests in such VIEs and the fact that any such VIE, if it has one or more wholly-owned subsidiaries that are also VIEs that the Sohu Group consolidates, holds and controls 100% of the shareholder’s voting interests in such subsidiary or subsidiaries even if any such subsidiary itself is not a party to any VIE contract with the Sohu Group. As a result of such evaluation, management concluded that the Sohu Group holds a controlling financial interest in all of the VIEs that it consolidates because the Sohu Group has the power to direct the activities of such VIEs that most significantly affect their economic performances and the right to receive economic benefits that could be significant to such VIEs and that, therefore, the Sohu Group is the primary beneficiary of, and is required under ASC 810 to consolidate, all of such VIEs.

Noncontrolling Interest Recognition

Noncontrolling interests are recognized to reflect the portion of the equity of subsidiaries and VIEs which is not attributable, directly or indirectly, to the controlling shareholders. Prior to the completion of the Tencent/Sohu Sogou Share Purchase, the noncontrolling interests in the Sohu Group’s consolidated financial statements consisted of noncontrolling interests for Sogou and noncontrolling interests reflecting economic interests in Changyou’s subsidiaries held by shareholders other than Changyou. As a result of the completion of the Tencent/Sohu Sogou Share Purchase, no noncontrolling interests are recognized except for noncontrolling interests reflecting economic interests in Changyou’s subsidiaries held by shareholders other than Changyou.

Noncontrolling Interest for Changyou

The Company beneficially holds and controls 100% of the combined total of Changyou’s outstanding ordinary shares and 100% of the total voting power in Changyou. The Company consolidates Changyou in its consolidated financial statements, and no noncontrolling interests are recognized except for noncontrolling interests reflecting economic interests in Changyou’s subsidiaries held by shareholders other than Changyou.

Noncontrolling Interest for Sogou

Prior to the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, as Sogou’s controlling shareholder, the Company consolidated Sogou in its consolidated financial statements as discontinued operations, and recognized noncontrolling interest reflecting economic interests in Sogou held by Sogou noncontrolling shareholders. Sogou’s net income/(loss) attributable to the Sogou noncontrolling shareholders is recorded as net income/(loss) from discontinued operations attributable to the noncontrolling shareholders in the Company’s consolidated statements of comprehensive income, based on the noncontrolling shareholders’ share of the economic interest in Sogou. Sogou’s cumulative results of operations attributable to the Sogou noncontrolling shareholders, along with changes in shareholders’ equity and adjustment for share-based compensation expense in relation to share-based awards that were unvested and vested but not yet settled and adjustment for changes in the Company’s ownership in Sogou, were recorded as noncontrolling interest in the Sohu Group’s consolidated balance sheets. As a result of the completion of the Tencent/Sohu Sogou Share Purchase, the Company no longer has any beneficial ownership interest in Sogou.

Discontinued operations

Discontinued operations are reported when a component, or a group of components, of an entity comprising operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity is classified as held for disposal or has been disposed of, if the component either (1) represents a strategic shift or (2) has a major impact on an entity’s financial results and operations. In the statement of financial position, the assets and liabilities of the discontinued operation are presented separately in the asset and liability sections, respectively, of the statement of financial position and prior periods are presented on a comparative basis. In the consolidated statements of comprehensive income, results from discontinued operations are reported separately from the income and expenses from continuing operations and prior periods are presented on a comparative basis. Cash flows for discontinued operations are presented separately in the consolidated statements of cash flows. In order to present the financial effects of the continuing operations and discontinued operations, revenues and expenses arising from intra-Group transactions are eliminated except for those revenues and expenses that are considered to continue after the disposal of the discontinued operations.

Segment Reporting

The Sohu Group’s segments are business units that offer different services and are reviewed separately by the chief operating decision maker (the “CODM”) in deciding how to allocate resources and in assessing performance. The Group’s CODM is the Company’s Chief Executive Officer.

Revenue Recognition

Under ASC 606, revenues are recognized when control of the promised goods or services is transferred to the Group’s customers, in an amount that reflects the consideration the Group expects to be entitled to in exchange for those goods or services. The recognition of revenues involves certain management judgments, including the estimation of the fair value of an

advertising-for-advertising

barter transaction, volume-based sales rebates, estimated lives of virtual items purchased by game players, and allocation of upfront license fees for

licensed-out

games between license and post-sale services. The Group does not believe that significant management judgments are involved in revenue recognition, but the amount and timing of the Group’s revenues could be different for any period if management made different judgments or utilized different estimates.

Starting in 2023, Focus, which used to conduct the Group’s online real estate services, was integrated into Sohu Media Portal. To provide a consistent basis of comparison, retrospective adjustments have been made to brand advertising revenues from Sohu Media Portal for the years ended December 31, 2021 and 2022, respectively, to include brand advertising revenues from Focus, which were presented separately for those years.

The following table presents the Group’s revenues disaggregated by products and services:


	Year Ended December 31, 2021 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	97,421		0		97,421
Sohu Video		26,803		0		26,803
17173.com Website		0		10,743		10,743
Online games:
PC games		0		469,332		469,332
Mobile games		0		168,893		168,893
Others		62,382		2		62,384

Total	$	186,606		648,970		835,576


	Year Ended December 31, 2022 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	76,751		0		76,751
Sohu Video		19,620		0		19,620
17173.com Website		0		6,862		6,862
Online games:
PC games		0		425,744		425,744
Mobile games		0		159,680		159,680
Others		45,215		0		45,215

Total	$	141,586		592,286		733,872


	Year Ended December 31, 2023 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	66,103		0		66,103
Sohu Video		17,572		0		17,572
17173.com Website		0		5,014		5,014
Online games:
PC games		0		368,721		368,721
Mobile games		0		110,976		110,976
Others		32,286		0		32,286

Total	$	115,961		484,711		600,672

Brand Advertising Revenues

Brand advertising revenues are generated from brand advertising services. Through mobile devices and PCs, the Group provides advertisement placements to advertisers on different Internet platforms and in different formats. Certain customers may receive sales rebates, which are accounted for as variable consideration. The Group estimates the annual revenue volume from each customer with reference to its historical performance. The Group recognizes revenue for the amount of fees it receives from its customers, after deducting sales rebates and net of value-added tax (“VAT”).

Brand Advertising Revenues

Revenue Recognition of Multiple Performance Obligations

The Group’s contracts with customers may include multiple performance obligations. For such arrangements, the Group allocates revenues to each performance obligation based on its relative standalone selling price. The Group generally determines the standalone selling price of each distinct performance obligation based on the prices charged to customers when sold on a standalone basis. Where a standalone selling price is not directly observable, the Group generally estimates the selling price based on the prices at which performance obligations of a similar nature and geography are charged to customers. Most of such contracts have all performance obligations completed within the same quarter.

Pricing Model

The Group has three main types of pricing models, consisting of the Fixed Price model, the Cost Per Impression (“CPM”) model and the Cost Per Click (“CPC”) model.

(i)	Fixed Price model

Under the Fixed Price model, a contract is signed to establish a fixed price for the advertising services to be provided. Given that advertisers benefit from displayed advertisements evenly over the period the advertisements are displayed, the Group recognizes revenue on a straight-line basis over the period of display, provided all revenue recognition criteria have been met.

(ii)

CPM model

Under the CPM model, the unit price for each qualifying display is fixed and stated in the contract with the advertiser. A qualifying display is defined as the appearance of an advertisement, where the advertisement meets criteria specified in the contract. Given that the fees are priced consistently throughout the contract and the unit prices are fixed in accordance with the Group’s pricing practices for similar advertisers, the Group recognizes revenue based on the fixed unit prices and the number of qualifying displays upon their occurrence, provided all revenue recognition criteria have been met.

(iii)

CPC model

Under the CPC model, there is no fixed price for advertising services stated in the contract with the advertiser. The unit price for each click is auction-based, and the Group charges advertisers on a

per-click

basis when the users click on the advertisements. Given that the fees are priced consistently throughout the contract and the unit prices are fixed in accordance with the Group’s pricing practices for similar advertisers, the Group recognizes revenue based on qualifying clicks and the unit price upon the occurrence of the clicks, provided all revenue recognition criteria have been met.

Online Game Revenues

Changyou’s online game revenues are generated primarily from its self-operated and

licensed-out

PC games and mobile games. All of Changyou’s games are operated under the item-based revenue model, where the basic game play functions are free of charge and players are charged for purchases of

in-game

virtual items, including those with a predetermined expiration time and perpetual virtual items.

Changyou is the principal of its self-operated games. Changyou hosts the games on its own servers and is responsible for the sale and marketing of the games as well as customer service. Accordingly, revenues are recorded gross of revenue sharing-payments to third-party developers and/or mobile App stores, but net of VAT and discounts to game card distributors where applicable. Changyou obtains revenues from the sale of

in-game

virtual items. Revenues are recognized over time for virtual items with estimated lives and upon use for items that are consumed immediately. If different assumptions were used in deriving the estimated lives of the virtual items, the timing of the recording of the revenues would be impacted.

PC Games

Proceeds from Changyou’s self-operated PC games are collected from players and third-party game card distributors through sales of Changyou’s game points on its online payment platform and prepaid game cards.

Changyou’s self-operated PC games are either developed in house or licensed from third-party developers. For licensed PC games, Changyou remits a

pre-agreed

percentage of the proceeds to the third-party developers, and keeps the balance, pursuant to revenue-sharing agreements. Such revenue-sharing amounts paid to third-party developers are recorded in Changyou’s cost of revenues.

Mobile Games

Self-operated Mobile Games

For self-operated mobile games, Changyou sells game points to its game players via third-party mobile App stores. The mobile App stores in turn pay Changyou proceeds after deducting their share of

pre-agreed

revenue-sharing amounts.

Changyou’s self-operated mobile games are either developed in house or licensed from or jointly developed with third-party developers. For licensed and jointly-developed mobile games, Changyou remits a

pre-agreed

percentage of the proceeds to the third-party developers, and keeps the balance, pursuant to revenue-sharing agreements. Such revenue-sharing amounts paid to mobile App stores and third-party developers are recorded in Changyou’s cost of revenues.

Licensed Out Mobile Games

Changyou also authorizes third parties to operate its mobile games. Licensed out games include mobile games developed in house, such as Changyou’s mobile games Legacy TLBB Mobile and New TLBB Mobile, and mobile games jointly developed with third-party developers. Changyou receives monthly revenue-based royalty payments from the third-party licensee operators. Changyou receives additional

up-front

license fees from certain third-party licensee operators who are entitled to an exclusive right to operate Changyou’s games in specified geographic areas. Since Changyou is obligated to provide post-sale services (“PCS”), the initial license fees are allocated between the license and PCS based on relative standalone selling prices. The amount allocated to the license is recognized as revenue upon the commencement of the license period, given that Changyou’s intellectual property rights subject to the license are considered to be functional and the licensee has the right to use such intellectual property rights as they exist at the point when the license is granted, and the amount allocated to PCS is recognized as revenue ratably over the license period. Monthly revenue-based royalty payments are recognized when the relevant services are delivered, provided that collectability is reasonably assured. Changyou views the third-party licensee operators as Changyou’s customers and recognizes revenues on a net basis, as Changyou does not have the primary responsibility for fulfillment and acceptability of the game services.

Other Revenues

Other revenues consist primarily of revenues from paid subscription services, revenue sharing from other platforms, and interactive broadcasting services.

Contract Balances

Timing of revenue recognition may differ from the timing of invoicing to customers. Accounts receivable represent amounts invoiced and revenue recognized prior to invoicing, when the Group has satisfied its performance obligations and has the unconditional right to payment. The allowance for credit losses is estimated based upon the Group’s assessment of various factors, including past collection experience and consideration of current and future economic conditions and other factors that may affect the Group’s customers’ ability to pay. Contract assets as of December 31, 2023 were not material. The allowance for credit losses was $12.1 million and $13.9 million, respectively, as of December 31, 2023 and 2022.

Contract liabilities are presented as receipts in advance and deferred revenue on the consolidated balance sheets of the Group. Receipts in advance and deferred revenue relate to unsatisfied performance obligations at the end of the period and primarily consist of fees received from game players in the online game business and from advertisers in the brand advertising business. Due to the generally short-term duration of the contracts, the majority of the performance obligations are satisfied in the following reporting period. The amount of revenue recognized that was included in the receipts in advance and deferred revenue balance at the beginning of the period was $43.5 million for the year ended December 31, 2023.

There was no significant change in the contract assets and contract liability balances during 2023.

Revenue recognized in 2023 from performance obligations related to prior years was not material.

Practical Expedients

The Group has used the following practical expedients as allowed under ASC 606:

(i) The transaction price allocated to performance obligations that are unsatisfied or partially unsatisfied has not been disclosed, as substantially all of the Group’s contracts have a duration of one year or less.

(ii) Payment terms and conditions vary by contract type, although terms generally include a requirement of prepayment or payment within one year or less. In instances where the timing of revenue recognition differs from the timing of invoicing, the Group has determined that its contracts generally do not include a significant financing component.

(iii) The Group applied the portfolio approach in determining the commencement date of consumption and the estimated lives of virtual items for the recognition of games revenue, given that the effect of applying a portfolio approach to a group game players’ behaviors would not differ materially from considering each one of them individually.

(iv) The Group generally expenses sales commissions when incurred because the amortization period would be one year or less. These costs are recorded within sales and marketing expenses.

Cost of Revenues

Cost of Brand Advertising Revenues

Cost of brand advertising revenues mainly consists of salary and benefits expenses, content and license costs, and costs incurred for related content marketing campaigns. For self-developed video content, production costs incurred in excess of the amount of revenue contracted for are expensed as incurred.

Cost of Online Game Revenues

Cost of online game revenues mainly consists of revenue-sharing payments, salary and benefits expenses, bandwidth service costs, and content and license costs.

Cost of Other Revenues

Cost of other revenues mainly consists of content and license costs related to paid subscription services, revenue-sharing payments related to interactive broadcasting services, and revenue-sharing payments related to payment channels.

Product Development Expenses

Product development expenses mainly consist of salary and benefits expenses, content and license costs, depreciation and amortization expenses, bandwidth service expenses, and professional fees. These expenses are incurred for the enhancement and maintenance of the Sohu Group’s Internet platforms as well as for its products and services. The development costs of online games are expensed as incurred, including the development costs of online games prior to the establishment of technological feasibility and maintenance costs after the online games are available for marketing.

Sales and Marketing Expenses

Sales and marketing expenses mainly consist of advertising and promotional expenses, salary and benefits expenses, travel and entertainment expenses, professional fees, and facilities expenses. Advertising and promotional expenses generally represent the expenses of promotions to create or stimulate a positive image of the Sohu Group or a desire to subscribe for the Group’s products and services. Advertising and promotional expenses are expensed as incurred.

General and Administrative Expenses

General and administrative expenses mainly consist of salary and benefits expenses, professional fees, facilities expenses, travel and entertainment expenses, and office expenses.

Share-based Compensation Expense

Sohu (excluding Fox Video Limited (“Fox Video,” which was referred to in the Company’s previous annual reports on Form

20-F

as “Sohu Video”) and Changyou have incentive plans, and Fox Video before January 4, 2022 had an incentive plan, for the granting of share-based awards, including share options and restricted share units, to members of the boards of directors, management, and other key employees.

For share-based awards for which a grant date has occurred, share-based compensation expense is recognized as costs and expenses in the consolidated statements of comprehensive income based on the fair value of the related share-based awards on their grant dates. For share-based awards for which the service inception date precedes the grant date, share-based compensation expense is recognized as costs and expenses in the consolidated statements of comprehensive income beginning on the service inception date and is

re-measured

on each subsequent reporting date before the grant date, based on the estimated fair value of the related share-based awards. Share-based compensation expense is charged to shareholders’ equity or noncontrolling interest in the consolidated balance sheets. The assumptions used in share-based compensation expense recognition represent management’s best estimates, but these estimates involve inherent uncertainties and the application of management judgment. If factors change or different assumptions are used, the Group’s share-based compensation expense could be materially different for any period. Moreover, the estimates of fair value are not intended to predict actual future events or the value that ultimately will be realized by employees who receive equity awards.

After the completion of the Changyou Merger, the board of directors of the Company (the “Sohu Board”) approved a modification plan for the granted but unvested share options under the Changyou 2014 Share Incentive Plan and the Changyou 2019 Share Incentive Plan (the “Changyou Plans’ Modification”). After the Changyou Plans’ Modification, liability is accrued over the service period based on a fixed price of $5.39 per Changyou Class A ordinary share, which equals the Changyou Merger consideration of $5.40 per Changyou Class A ordinary share minus the

per-share

exercise price of $0.01 of such options. No subsequent fair value

re-measurement

will be made given the awards are obligations based on a fixed amount of $5.39 per Changyou Class A ordinary share.

Sohu (excluding Fox Video) and Changyou Share-based Awards

Sohu (excluding Fox Video) Share-based Awards

In determining the fair value of share options granted by Sohu (excluding Fox Video) as share-based awards, the public market price of the underlying shares at each reporting date was used, and a binomial valuation model was applied. In determining the fair value of restricted share units granted, the public market price of the underlying shares on the grant dates was applied.

Upon the dissolution of Sohu.com Inc. on May 31, 2018, Sohu.com Limited assumed all then existing obligations of Sohu.com Inc. with respect to equity incentive awards that had been granted under Sohu.com Inc.’s Amended and Restated 2010 Stock Incentive Plan (the “Sohu 2010 Stock Incentive Plan”) and remained outstanding, and such awards were converted into the right to receive upon exercise or settlement Sohu.com Limited’s ordinary shares under the Sohu.com Limited 2018 Share Incentive Plan (the “Sohu 2018 Share Incentive Plan”) rather than shares of the common stock of Sohu.com Inc., subject to the other terms of such outstanding awards. Options for the purchase of Sohu.com Limited’s ordinary shares, including options converted from those contractually granted under the Sohu 2010 Stock Incentive Plan, are subject to vesting in four equal installments over a period of four years, with each installment vesting upon satisfaction of a service period requirement and certain subjective performance targets.

Under ASC

718-10-25,

no grant date can be established until a mutual understanding is reached between Sohu and the recipients clarifying the subjective performance requirements. In accordance with ASC

718-10-55,

as the service inception date preceded the grant date, compensation expense was accrued beginning on the service inception date and will be

re-measured

on each subsequent reporting date before the grant date is established, based on the then-current fair value of the awards. The estimate of the awards’ fair values will be fixed in the period in which the grant date occurs, and cumulative compensation expense will be adjusted based on the fair value at the grant date.

Changyou Share-based Awards

Options for the purchase of Changyou Class A ordinary shares contractually granted under the Changyou 2014 Share Incentive Plan and the Changyou 2019 Share Incentive Plan are subject to vesting in four equal installments over a period of four years, with each installment vesting upon satisfaction of a service period requirement and certain subjective performance targets. Under ASC

718-10-25,

no grant date can be established until a mutual understanding is reached between Changyou and the recipients clarifying the subjective performance requirements. In accordance with ASC

718-10-55,

as the service inception date preceded the grant date, compensation expense was accrued beginning on the service inception date and will be

re-measured

on each subsequent reporting date before the grant date is established, based on the then-current fair value of the awards. The estimates of the awards’ fair values will be fixed in the period in which the grant date occurs, and cumulative compensation expense will be adjusted based on the fair values at the grant date. In determining the fair values of Changyou share options granted, the public market price of the underlying shares at each reporting date was used, and a binomial valuation model was applied.

After the Changyou Plans’ Modification, share-based compensation expense is accrued over the service period based on the fixed price of

$5.39 per Changyou Class A ordinary share. No subsequent fair value

re-measurement

will be made, given that the award is an obligation based on a fixed amount of $5.39 per Changyou Class A ordinary share.

As of December 31, 2023, 8,020,504 of these Changyou share options had been granted and had become vested on their respective vesting dates, as a mutual understanding of the subjective performance targets had been reached between Changyou and the recipients, the targets had been satisfied, and the service period requirements had been fulfilled.

Compensation Expense Recognition

For options and restricted share units granted with respect to Sohu (excluding Fox Video) shares and Changyou shares, compensation expense is recognized on a graded vesting method upon the requisite service period and certain subjective performance targets being met. The number of share-based awards for which the service is not expected to be rendered over the requisite period is estimated, and no compensation expense is recorded for the number of awards so estimated.

Fox Video Share-based Awards

On January 4, 2012, Fox Video, a Cayman Islands company that was wholly owned by Sohu.com Limited and before June 16, 2022 was the Offshore holding entity of the Sohu Group’s online video business, adopted a 2011 Share Incentive Plan (the “Fox Video Share Incentive Plan,” which was referred to in the Company’s previous annual reports on Form

20-F

as the “Sohu Video Share Incentive Plan”). See Note 18 - Sohu.com Limited Shareholders’ Equity.

Taxation

Chinese Mainland Income Tax

Income taxes are accounted for using an asset and liability approach which requires the recognition of income taxes payable or refundable for the current year and deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Group’s financial statements or tax returns. Deferred income taxes are determined based on the differences between the accounting basis and the tax basis of assets and liabilities and are measured using the currently enacted tax rates and laws. Deferred tax assets are reduced by a valuation allowance, if based on available evidence, it is considered that it is more likely than not that some portion of or all of the deferred tax assets will not be realized. In making such determination, the Group considers factors including future reversals of existing taxable temporary differences, future profitability, and tax planning strategies. If events were to occur in the future that would allow the Group to realize more of its deferred tax assets than the presently recorded net amount, an adjustment would be made to the deferred tax assets that would increase income for the period when those events occurred. If events were to occur in the future that would require the Group to realize less of its deferred tax assets than the presently recorded net amount, an adjustment would be made to the valuation allowance against deferred tax assets that would decrease income for the period when those events occurred. Significant management judgment is required in determining income tax expense and deferred tax assets and liabilities.

The Group’s deferred tax assets are related to net operating losses and temporary book versus tax basis differences for its Chinese mainland-based subsidiaries and the VIEs that it consolidates, which are subject to income tax in the Chinese mainland.

Chinese Mainland Withholding Tax on Dividends

Dividends distributed by foreign-invested enterprises in the Chinese mainland to their immediate holding companies outside the Chinese mainland are subject to a 10% withholding tax. A lower withholding tax rate may be applied if there is a tax treaty between the Chinese mainland and the jurisdiction of the foreign holding company. A holding company in Hong Kong, for example, will be subject to a 5% withholding tax rate under an arrangement between the Chinese mainland and the Hong Kong Special Administrative Region on the “Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income,” if such holding company is considered a

non-Chinese

mainland resident enterprise and holds at least 25% of the equity interests in the Chinese mainland foreign-invested enterprise distributing the dividends, subject to approval of the local tax authority in the Chinese mainland. However, if the Hong Kong holding company is not considered to be the beneficial owner of such dividends under applicable Chinese mainland tax regulations, such dividend will remain subject to a withholding tax rate of 10%.

Chinese Mainland Value Added Tax

All of the Sohu Group’s revenues have been subject to VAT since May 1, 2016. To record VAT payable, the Group adopted the net presentation method, which presents the difference between the output VAT (at a rate of 6%

or 13%)

and the available input VAT amount (at the rate applicable to the supplier).

Taxation on distributions from VIEs to Subsidiaries

Pursuant to the contractual agreements with the VIEs and their respective shareholders, the Sohu Group’s Chinese mainland subsidiaries charge the VIEs service fees. For income tax purposes, the Sohu Group’s Chinese mainland subsidiaries and the VIEs file income tax returns on a separate basis. The service fees paid by the VIEs are deductible by the VIEs for Chinese mainland income tax purposes and are recognized as income by the Sohu Group’s Chinese mainland subsidiaries.

U.S. Corporate Income Tax

Sohu.com Inc., which was formerly the

top-tier

publicly-traded parent company of the Sohu Group, was dissolved and liquidated on May 31, 2018. Sohu.com Inc. was a Delaware corporation that was subject to U.S. federal corporate income tax on its taxable income at a rate of 21% for taxable years beginning after December 31, 2017 and of up to 35% for prior tax years. U.S. federal tax legislation signed into law on December 22, 2017, commonly referred to as the Tax Cuts and Jobs Act (the “U.S. TCJA”), significantly modified the U.S. Internal Revenue Code by, among other things, reducing the maximum statutory U.S. federal corporate income tax rate from 35% to 21% for taxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a partial territorial tax system with a

one-time

transition tax (the “Toll Charge”) on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings.

Treatment of Toll Charge Related to the U.S. TCJA

Beginning in the fourth quarter of 2017, the Sohu Group had recognized a provisional amount of income tax expense for the Toll Charge of $219 million, which represented management’s estimate of the amount of the Toll Charge that would have been payable by Sohu.com Inc. based on the deemed repatriation to the United States of its share of previously deferred earnings of certain of its

non-U.S.

subsidiaries, offset by a reduction of $4 million in liability for deferred U.S. income tax, as a result of the U.S. TCJA. The Sohu Group included the provisional amount of the Toll Charge of $219 million in its interim financial statements through the quarter ended September 30, 2018, in reliance on Staff Accounting Bulletin No. 118 (“SAB 118”).

For the fourth quarter of 2018, the Sohu Group’s management

re-evaluated

the impact on the Sohu Group of the Toll Charge under the U.S. TCJA. Management determined that it was more likely than not

that

, based on the technical merits, the tax position that the Sohu Group had no Toll Charge liability would be sustained. The Group recognized a tax benefit in the amount of $77 million, which was the largest amount that management determined to be greater than 50% likely to be realized upon settlement with the U.S. Internal Revenue Service (the “IRS”). As a result, as of December 31, 2018, the Sohu Group had an unrecognized tax benefit in the amount of $142 million, which represented the difference between the tax benefit recognized in the fourth quarter of 2018 and management’s previous estimate of the Toll Charge. The estimate remained unchanged as of December 31, 2023. In addition, the Sohu Group accrued $5 million, $8 million and $13 million, respectively, in interest on the unrecognized tax benefit for the years of 2021, 2022 and 2023.

The tax benefit recognized and the unrecognized tax benefit in relation to the Toll Charge may be subject to further adjustment in subsequent periods based on facts and circumstances that arose after December 31, 2023, such as any IRS assessments upon audit and management’s further judgment and estimates.

Uncertain Tax Positions

The Sohu Group is subject to various taxes in different jurisdictions, but primarily the Chinese mainland. Management reviews regularly the adequacy of the provisions for taxes as they relate to the Group’s income and transactions. In order to assess uncertain tax positions, the Group applies a more likely than not threshold and a

two-step

approach for tax position measurement and financial statement recognition. For the

two-step

approach, the first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon settlement.

Net Income/(Loss) per Share

Basic net income/(loss) per share is computed using the weighted average number of ordinary shares outstanding during the period. Diluted net income/(loss) per share is computed using the weighted average number of ordinary shares and, if dilutive, potential ordinary shares outstanding during the period. Potential ordinary shares comprise shares issuable upon the exercise or settlement of share-based awards using the treasury stock method. The dilutive effect of share-based awards with performance requirements is not considered before the performance targets are actually met. The computation of diluted net income/(loss) per share does not assume conversion, exercise, or contingent issuance of securities that would have an anti-dilutive effect (i.e. an increase in earnings per share amounts or a decrease in loss per share amounts) on net income/(loss) per share.

Additionally, for purposes of calculating the numerator of diluted net income/(loss) per share, the net income/(loss) attributable to the Sohu Group is calculated as discussed below. The adjustment will not be made if there is an anti-dilutive effect.

Changyou’s net income/(loss) attributable to Sohu

Sohu holds 100% of the combined total of Changyou’s outstanding ordinary shares, so Changyou’s net income/(loss) is wholly attributable to Sohu.

After the Changyou Plans’ Modification, all of Changyou’s share-based awards became obligation-based awards. Accordingly, all of those Changyou awards are excluded from the calculation of Sohu’s diluted net income/(loss) per share. Changyou’s net income/(loss) attributable to Sohu on a diluted basis equals the number used for the calculation of Sohu’s basic net income/(loss) per share. There have been no dilutive effects resulting from Changyou’s existing unvested share options.

Sogou’s net income/(loss) attributable to Sohu (Discontinued)

Prior to the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, Sogou’s net income/(loss) attributable to Sohu was determined using the percentage that the weighted average number of Sogou shares held by Sohu represented of the weighted average number of Sogou ordinary shares and shares issuable upon the exercise or settlement of share-based awards under the treasury stock method, and not by using the percentage held by Sohu of the total economic interest in Sogou, which is used for the calculation of basic net income per share. Sogou’s net income/(loss) attributable to Sohu is reflected as discontinued operations in the Sohu Group’s consolidated statements of comprehensive income.

In the calculation of Sohu’s diluted net income/(loss) per share, assuming a dilutive effect, the percentage of Sohu’s shareholding in Sogou was calculated by treating unvested Sogou share options where the performance targets had been achieved, as well as vested but unexercised Sogou share options, as having been exercised during the period. The dilutive effect of share-based awards with a performance requirement was not considered before the performance targets were actually met. Assuming an anti-dilutive effect, all of these Sogou shares and share options are excluded from the calculation of Sohu’s diluted income/(loss) per share. As a result, Sogou’s net income/(loss) attributable to Sohu on a diluted basis equals the number used for the calculation of Sohu’s basic net income/(loss) per share. As a result of the completion of the Tencent/Sohu Sogou Share Purchase, Sohu no longer has any ownership interest in Sogou and Sogou is not included in Sohu’s consolidated financial statements.

Fair Value of Financial Instruments

U.S. GAAP establishes a three-tier hierarchy to prioritize the inputs used in the valuation methodologies in measuring the fair value of financial instruments. This hierarchy also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The three-tier fair value hierarchy is:

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the marketplace.

Level 3 - unobservable inputs which are supported by little or no market activity.

The Sohu Group’s financial instruments consist primarily of cash equivalents, restricted cash, short-term investments, accounts receivable, other current assets, long-term investments, long-term time deposits, accounts payable, accrued liabilities, other short-term liabilities, and long-term other payables.

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits with original maturities of three months or less and notice deposits.

Short-term Investments

Accounts Receivable, Net

The carrying value of accounts receivable is reduced by an allowance for credit losses that reflects the Sohu Group’s best estimate of the amounts that will not be collected. The Group makes estimations of the collectability of accounts receivable. Many factors are considered in estimating the general allowance, including reviewing delinquent accounts receivable, performing a customer credit analysis, and analyzing historical bad debt records and current and future economic trends.

Accounts receivable represent historical balances recorded less related cash applications, less allowance for credit losses and any write-offs of any receivables not previously provided for.

Allowance for credit losses

Under ASU

2016-13,

Financial Instruments - Credit Losses (Topic 326), the Sohu Group adopted the expected loss approach using macroeconomic forecasts, referred to as a current expected credit losses (“CECL”) methodology. The allowance for credit losses reflects the Sohu Group’s estimated expected losses. The Sohu Group estimates the allowance for credit losses, mainly based on past collection experience as well as consideration of current and future economic conditions and changes in the Sohu Group’s collection trends. The Sohu Group estimates the expected credit losses for accounts receivable with similar risk characteristics on a pool basis. For each pool, the Sohu Group first estimates its recovery period based on relevant historical accounts receivable collection information. Then the Sohu Group estimates the credit allowances based on the recovery period, the historical distribution of each aging bucket, and the impact of macroeconomic factors.

Accounts receivable are written off when there is no reasonable expectation of recovery. Subsequent recoveries of amounts previously written off are credited against the same line item.

Accounts receivable, net, as of December 31, 2022 and 2023 consisted of the following (in thousands):


	As of December 31,
	2022		2023

Accounts receivable, net
Accounts receivable	$	81,453	$	83,762
Less: Allowance for credit losses		(13,912)		(12,144)

	$	67,541	$	71,618

The following table presents the aging analysis of accounts receivable as of December 31, 2022 and 2023 (in thousands):


	As of December 31,
	2022		2023

Less than 179 days	$	63,744	$	65,304
180-359 days		4,526		6,684
360 days and greater		13,183		11,774

Total	$	81,453	$	83,762

The movement of allowance for credit losses for the years ended December 31, 2021, 2022 and 2023 was as follows (in thousands):


	For the year ended December 31,
	2021		2022		2023

Balance at the beginning of year	$	7,007	$	12,358	$	13,912

Additional allowance for credit losses, net of recoveries		6,292		3,279		(551)

Write-offs		(1,155)		(585)		(976)
Exchange difference		214		(1,140)		(241)


Balance at the end of year	$	12,358	$	13,912	$	12,144

Long-term investments

Long-term

investments

Long-term investments include debt investments and equity investments.

Debt investments

Debt investments include investments in preferred shares and convertible bonds issued by privately-held companies. The Group elected the fair value option to account for these investments at their initial recognition. The fair value option permits the irrevocable election on an

instrument-by-instrument

basis at initial recognition of an asset or liability or upon an event that gives rise to a new basis of accounting for that instrument. The investments accounted for under the fair value option are carried at fair value with realized or unrealized gains and losses recorded in the consolidated statements of comprehensive income/(loss).

Equity Investments

Equity investments include investments in common stock or

in-substance

common stock of entities. For those equity investments over which the Group can exercise significant influence but does not own a majority equity interest or control, the equity method is applied, and the Group adjusts the carrying amount of an investment and recognizes investment income or loss for the Group’s share of the earnings or loss of the investee after the date of investment. For those equity investments accounted for other than under the equity method, the fair value method is applied. However, for equity investments that do not have readily determinable fair values, the Group chooses to account for them at cost minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. If this measurement alternative is elected, changes in the carrying value of the equity investments will be required to be made whenever there are observable price changes in transactions for identical or similar investments of the same issuer. The implementation guidance notes that an entity should make a “reasonable effort” to identify price changes that are known or that can reasonably be known.

The Group assesses investments for impairment by considering factors including, but not limited to, current economic and market conditions, operating performance of the companies, including current earnings trends and undiscounted cash flows, and other company-specific information, such as recent financing rounds. The fair value determination, particularly for investments in privately-held companies whose revenue model is still unclear, requires significant judgment to determine appropriate estimates and assumptions. Changes in these estimates and assumptions could affect the calculation of the fair value of the investments. If the assessment indicates that an impairment exists, the Group estimates the fair value of the investment and writes down the asset to its fair value, taking the corresponding charge to the consolidated statements of comprehensive income/(loss).

Long-term Time Deposits

Long-term

Time Deposits

The Sohu Group elected the fair value method at the date of initial recognition of time deposits with maturities over one year and carried these investments subsequently at fair value. Changes in fair values are reflected in the consolidated statements of comprehensive income.

Long-Lived Assets

Long-lived assets include fixed assets and intangible assets.

Fixed Assets

Fixed assets mainly comprise office buildings, computer equipment and hardware, leasehold and building improvements, office furniture, and vehicles. Fixed assets are recorded at cost less accumulated depreciation with no residual value. Depreciation is computed using the straight-line method over the estimated useful lives of the assets.


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Computer equipment and hardware		4-5
Leasehold and building improvements		Lesser of term of the lease or the estimated useful lives of the assets
Office furniture		5
Vehicles		4

Expenditure for maintenance and repairs is expensed as incurred.

The gain or loss on the disposal of fixed assets is the difference between the net sale proceeds and the carrying value of the relevant assets and is recognized in operating expenses in the consolidated statements of comprehensive income.

Intangible Assets

Intangible assets mainly comprise operating rights for licensed games, purchased video content, domain names and trademarks, computer software, and developed technologies. Intangible assets are recorded at cost less accumulated amortization with no residual value. Amortization of intangible assets other than purchased video content is computed using the straight-line method over their estimated useful lives. Amortization of purchased video content is computed based on the trend in viewership accumulation over the shorter of the applicable license period or two years.

The estimated useful lives of the Group’s intangible assets are listed below:


Intangible Assets		Estimated Useful Lives (years)
Operating rights for licensed games		over the contract terms
Purchased video content		1 month to 2 years
Domain names and trademarks		4-30
Computer software		1-3
Developed technologies		3-10

Impairment of Long-lived Assets Other Than Purchased Video Content

In accordance with ASC

360-10-35,

the Sohu Group reviews the carrying values of long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The evaluation is performed at the lowest level of identifiable cash flows independent of other assets. Recoverability of these assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the assets are expected to generate. If such review indicates that the carrying amount of the long-lived assets is not recoverable, the carrying amount of such assets is reduced to fair value. The estimation of future cash flows requires significant management judgment based on the Group’s historical results and anticipated results and is subject to many factors. The discount rate that is commensurate with the risk inherent in the Group’s business model is determined by its management.

Impairment of Purchased Video Content

Purchased video content is stated at the lower of cost less accumulated amortization, or fair value.

In accordance with ASC

920-350-35,

if management’s expectations of the programming usefulness of a program, series, package, or program segment are revised downward, it may be necessary to write off to the income statement the amount by which the unamortized capitalized costs exceed fair value. A write-off from unamortized cost to fair value establishes a new cost basis. The Group measures the video content’s impairment loss by comparing the content’s carrying value to its fair value. An impairment loss will be recorded if the carrying value of video content is higher than its fair value.

Lease

Under ASU

2016-02,

Leases (Topic 842), the Sohu Group determines if an arrangement is or contains a lease at inception.

Right-of-use

assets and lease liabilities are recognized at the lease commencement date based on the present value of remaining lease payments over the lease terms. Certain lease agreements may contain an option to renew a lease for a term agreed to by the Sohu Group and the lessor, or an option to terminate a lease earlier than the expiration date. The Sohu Group considers these options in determining the lease term on a

lease-by-lease

basis. The Sohu Group only considers payments that are fixed and determinable at the time of lease commencement. In accordance with ASC

842-20-25,

the Sohu Group also elected to keep leases with an initial term of 12 months or less off the balance sheet.

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable assets and liabilities acquired in a business combination. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, the Group reports in its financial statements provisional amounts for the items for which the accounting is incomplete. If a measurement period adjustment is identified, the Group recognizes the adjustment as part of the acquisition accounting. The Sohu Group increases or decreases the provisional amounts of identifiable assets or liabilities by means of increases or decreases in goodwill for measurement period adjustments. The measurement period will not exceed one year from the acquisition date.

In accordance with ASC 350, the Group does not amortize goodwill, but tests it for impairment. The Group tests goodwill for impairment at the reporting unit level on an annual basis as of October 1, and between annual tests when an event occurs or circumstances change that could indicate that the asset might be impaired. The Group adopted ASU

No. 2017-04,

Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, and in accordance with the FASB, pursuant to which the Group has the option to choose whether it will apply a qualitative assessment first and then a quantitative assessment, if necessary, or to apply a quantitative assessment directly. For reporting units applying a qualitative assessment first, the Group starts the goodwill impairment test by assessing qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If it is more likely than not that the fair value of a reporting unit is less than its carrying amount, the quantitative impairment test is mandatory. Otherwise, no further testing is required. The quantitative impairment test consists of a comparison of the fair value of the reporting unit with its carrying value, including goodwill. If the carrying value of each reporting unit, including goodwill, exceeds its fair value, an impairment loss is recognized in an amount equal to that excess, but limited to the total amount of goodwill allocated to that reporting unit.

Application of a goodwill impairment test requires significant management judgment, including the identification of reporting units, assigning assets and liabilities to reporting units, assigning goodwill to reporting units, and determining the fair value of each reporting unit.

Treasury Stock

Comprehensive Income

Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. Accumulated other comprehensive income, as presented on the Sohu Group’s consolidated balance sheets, consists of the Sohu Group’s cumulative foreign currency translation adjustment.

Functional Currency and Foreign Currency Translation

An entity’s functional currency is the currency of the primary economic environment in which it operates, normally that is the currency of the environment in which the entity primarily generates and expends cash. Management’s judgment is essential to determine the functional currency by assessing various indicators, such as cash flows, sales price and market, expenses, financing and intra-Group transactions and arrangements. The functional currency of Sohu.com Limited and its predecessor Sohu.com Inc. and the Sohu Group’s subsidiaries in the U.S., the Cayman Islands, the British Virgin Islands, and Hong Kong is the U.S. dollar. The functional currency of the subsidiaries and the VIEs that the Sohu Group consolidates in the Chinese mainland is the RMB. The functional currencies of the Sohu Group’s subsidiaries in other countries and regions are the currencies of those counties and regions.

Foreign currency transactions denominated in currencies other than the functional currency are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are

re-measured

at the applicable rates of exchange in effect at that date. Nonmonetary assets and liabilities denominated in foreign currencies are measured using historical exchange rates. Gains and losses resulting from foreign currency

re-measurement

are included in the consolidated statements of comprehensive income.

For foreign currency translations, financial statements of entities with a functional currency other than the U.S. dollar are translated into U.S. dollars, which is the reporting currency. Assets and liabilities are translated at the current exchange rate in effect at the balance sheet date, and revenues and expenses are translated at the average of the exchange rates in effect during the reporting period. Shareholders’ equity accounts are translated using the historical exchange rates at the date the entry to shareholders’ equity was recorded, except for the change in retained earnings during the year, which is translated using the historical exchange rates used to translate each period’s income statement. Differences resulting from translating a foreign currency to the reporting currency are recorded in accumulated other comprehensive income in the consolidated balance sheets.

Impact of Recently Issued Accounting Pronouncements

The accounting standards that the Sohu Group adopted beginning January 1, 2023 did not have a significant impact on the Sohu Group’s consolidated financial statements.

Impact of Recently Issued Accounting Pronouncements Not Yet Effective

Segment Reporting (Topic 280).

In November 2023, the FASB issued ASU No. 2023-07,

Segment Reporting (Topic 280)-

Improvements to Reportable Segment Disclosures

. ASU No. 2023-07 requires an enhanced disclosure of significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, on an annual and interim basis. The guidance is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Adoption of this guidance should be applied retrospectively to all prior periods presented. Early adoption is permitted. The Sohu Group does not expect to adopt ASU No. 2023-07 early and is currently evaluating the impact of adopting this standard on its consolidated financial statements.

Income Taxes (Topic 740)

In December 2023, the FASB issued ASU No. 2023-09,

Income Taxes (Topic 740)

Improvements to Income Tax Disclosures

. ASU No. 2023-09 requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as additional information on income taxes paid. The guidance is effective for annual periods beginning after December 15, 2024 on a prospective basis. Early adoption is permitted. The Sohu Group does not expect to adopt ASU No. 2023-09 early and is currently evaluating the impact of adopting this standard on its consolidated financial statements.

Net Income/(Loss) per Share (Narrative) (Details) - Sohu [Member] - Ordinary Shares [Member] - Changyou [Member]	Apr. 17, 2020
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Line Items]
Percentage of ordinary shares held	100.00%
Changyou Merger [Member]
Schedule of Calculation of Numerator and Denominator in Earnings Per Share [Line Items]
Percentage of ordinary shares held	100.00%

Taxation (Effective Tax Rate) (Details)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2018

Dec. 31, 2017

Taxation [Line Items]

Effect of tax holidays applicable to subsidiaries and consolidated VIEs

25.00%

^[1]

(335.00%)

15.00%

(1.00%)

Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs

44.00%

0.00%

3.00%

Effect of withholding taxes

(331.00%)

56.00%

19.00%

Changes in valuation allowance for deferred tax assets

(1077.00%)

116.00%

31.00%

Research and development super-deduction

^[2]

737.00%

(85.00%)

(19.00%)

95.00%

(3.00%)

(14.00%)

Effective Tax Rate

(842.00%)

124.00%

44.00%

Prior tax years [Member]

Taxation [Line Items]

Thereafter tax years [Member]

35.00%

Taxation [Line Items]

21.00%

[1]	The change in the regular 25% rate of income tax to preferential income tax rates that Changyou’s subsidiaries and VIEs were entitled to as Software Enterprises for 2021 and 2022 was included in the “Effect of tax holidays applicable to subsidiaries and consolidated VIEs” in the above table.
[2]	Under Chinese mainland regulations issued in September 2022 that were applicable from October 1, 2022 to December 31, 2022, additional research and development expenses were eligible for deduction from taxable income.

VIEs (VIEs Consolidated within Sohu Group, Summary of Significant Agreements Currently in Effect) (Details)	12 Months Ended
	Dec. 31, 2023
Shareholders of Gamease [Member] \| AmazGame [Member]
Variable Interest Entity [Line Items]
Percentage of exchange equity interests due to contributions to registered capital of equity	100.00%
Power of attorney term	10 years
Shareholders of Guanyou Gamespace [Member] \| Gamespace [Member]
Variable Interest Entity [Line Items]
Percentage of exchange equity interests due to contributions to registered capital of equity	100.00%
Power of attorney term	10 years
VIEs [Member] \| Shareholders of Tianjin Jinhu [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Power of attorney term	10 years
Beijing Gamease Age Digital Technology Co., Ltd. ("Gamease") [Member] \| Shareholders of Gamease [Member] \| AmazGame [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Beijing Guanyou Gamespace Digital Technology Co., Ltd. ("Guanyou Gamespace") [Member] \| Shareholders of Guanyou Gamespace [Member] \| Gamespace [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Beijing Sohu Internet Information Service Co., Ltd. ("Sohu Internet") [Member] \| Sohu Era [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	2 years
Tianjin Jinhu Culture Development Co., Ltd [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	10 years
Tianjin Jinhu Culture Development Co., Ltd [Member] \| Shareholders of Tianjin Jinhu [Member] \| Video Tianjin [Member]
Variable Interest Entity [Line Items]
Business operation agreement term	10 years
Donglin [Member] \| Sohu Media [Member]
Variable Interest Entity [Line Items]
Exclusive technology consulting and service agreement term	3 years

Other Income, Net (Narrative) (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Related Party Transactions

Impairment loss

$ 12,000

$ 283

^[1]

$ 11,954

^[1]

$ 215

^[1]

[1]	In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Goodwill (Narrative) (Details)	Dec. 31, 2023
GOODWILL [Abstract]
Percentage increase decrease in one of the assumptions to determine impairment status	5.00%

Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2023

FIXED ASSETS [Abstract]

Fixed assets

The following table summarizes the Sohu Group’s fixed assets (in thousands):


	As of December 31,
	2022		2023
Office buildings	$	367,296	$	361,172
Computer equipment and hardware		110,416		91,183
Leasehold and building improvements		34,212		33,704
Office furniture		6,301		5,374
Vehicles		3,085		2,957

Fixed assets, gross		521,310		494,390
Accumulated depreciation		(233,084)		(225,332	)

Fixed assets, net	$	288,226	$	269,058

Sohu.com Limited Shareholders' Equity (Changyou 2014 Share Incentive Plan, Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Apr. 17, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 26, 2019	Jul. 28, 2016	Jun. 01, 2015	Feb. 16, 2015	Nov. 02, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 708	$ 4,939	$ 8,578
Changyou 2014 Share Incentive Plan [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Granted		5,884,464
Total fair value of stock options granted		$ 3,500
Total fair values of share options vested		$ 3,500	4,100	4,100
Changyou [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Shares, Granted		8,020,504
Changyou [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices of option granted	$ 0.01
Consideration Per Share	5.4
Accrued fixed price, final	5.39
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Exercise prices of option granted	0.01
Share Based Compensation Arrangement By Share Based Payment Award Per Share Fixed Price	5.39
Consideration Per Share	5.4
Accrued fixed price, final	5.39
Share Based Compensation Arrangement By Share Based Payment Award Options Accrued Fixed Price Initial	5.39
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Certain members of management and certain other employees [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 100	$ 2,000	$ (3,900)
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Certain members of management and certain other employees [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiration date		Jun. 30, 2024
Number of shares under contractually granted share options					3,023,000	100,000	1,998,000
Exercise prices of option granted					$ 0.01	$ 0.01	$ 0.01	$ 0.01
Installments of share options granted		four equal installments
Award vesting period		4 years
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Certain members of management and certain other employees [Member] \| Class A Ordinary Shares [Member] \| Minimum [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance									2,000,000
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Certain members of management and certain other employees [Member] \| Class A Ordinary Shares [Member] \| Maximum [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance									6,000,000
Maximum term of share rights granted under share incentive plan		10 years
Changyou [Member] \| Changyou 2014 Share Incentive Plan [Member] \| Certain members of management and certain other employees [Member] \| Class A restricted share units [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares under contractually granted share options									2,416,000
Number of Class A restricted share units converted to options								2,400,000
Changyou [Member] \| Changyou 2014 and 2019 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Installments of share options granted		four equal installments
Award vesting period		4 years
Changyou [Member] \| Changyou 2014 and 2019 Share Incentive Plan [Member] \| Class A Ordinary Shares [Member] \| Share Options [Member] \| Changyou Merger [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Accrued fixed price, final	5.39
Share Based Compensation Arrangement By Share Based Payment Award Options Accrued Fixed Price Initial	5.39
Share-based Compensation Arrangements by Share-based Payment Award, Options, Not Exercisable in Period, Conditionally Repurchased, Exercise Price	$ 5.39

Related Party Transactions

12 Months Ended

Dec. 31, 2023

9.	RELATED PARTY TRANSACTIONS

Under an agreement between Sohu and Fox Financial Technology Group Limited (“Fox Financial,” formerly known as “SoEasy Internet Finance Group Limited”) entered into in August 2014, Sohu invested $4.8 million and $16.1 million, respectively, in Fox Financial in August 2014 and April 2015. In February 2016, Sohu invested an additional $10.5 million in Fox Financial.

Changyou’s Loan Arrangements with Fox Financial

Commencing in April 2015, certain subsidiaries of Changyou and certain subsidiaries of Fox Financial entered into a series of loan agreements pursuant to which the subsidiaries of Changyou were entitled to draw down HK dollar-denominated or U.S. dollar-denominated loans from the Fox Financial subsidiaries and the Fox Financial subsidiaries were entitled to draw down equivalent

RMB-denominated

loans from the Changyou subsidiaries, to facilitate each other’s business operations. All of the loans carry a fixed rate of interest which approximated the market interest rate at the inception of the loans.

In December 2018 and 2019, Changyou entered into several supplemental agreements with Fox Financial pursuant to which all accrued and unpaid interest on the loans as of December 31, 2018 and December 31, 2019 was added to the principal of the corresponding loans. In January 2019, Changyou advanced additional RMB denominated loans to Fox Financial so that the principal amounts of Changyou’s outstanding

RMB-denominated

loans to Fox Financial as of December 31, 2018 were equal to the principal amounts of Fox Financials’ outstanding U.S. dollar denominated loans to Changyou as of December 31, 2018, multiplied by the monthly average RMB to U.S. dollar exchange rate published by the Bank of China for the month of December 2018.

In December 2019, Changyou entered into additional supplemental agreements with Fox Financial pursuant to which Fox Financial provided security for its repayment obligations to Changyou, and Changyou similarly provided security for its repayment obligations to Fox Financial. Under those supplemental agreements, if Fox Financial fails to repay the

RMB-denominated

loan principal and corresponding interest owed to Changyou, Changyou will have the right to apply the amount of a security deposit, consisting of the outstanding U.S. dollar-denominated loan principal and corresponding interest owed by Changyou to Fox Financial, to repay the

RMB-denominated

loan principal and interest owed by Fox Financial to Changyou, and vice versa. The security deposit will be required to be replenished by Fox Financial or Changyou, as the case may be, if the amount of the security deposit is insufficient to repay the applicable loan principal and interest, and any remaining security deposit will be returned to Fox Financial or Changyou, as the case may be, if there is a surplus after the repayment of the loan principal and interest.

The loan arrangements expired on December 31, 2020 and no new supplemental agreements were signed. In May 2021, Changyou notified Fox Financial of Changyou’s intention to exercise its rights under the supplemental agreement by applying the security deposit to repay the RMB-denominated loan principal and corresponding interest owed by Fox Financial to Changyou. As of the date of this annual report, Changyou has not received any response from Fox Financial and accordingly, with an abundance of caution, has not so applied any of the security deposit. In connection with such loan arrangements, the Sohu Group recorded in the Sohu Group’s consolidated balance sheets as of December 31, 2023 loans receivable from Fox Financial in a total amount of $33.7 million as prepaid and other current assets, and loans payable to Fox Financial in a total amount of $34.1 million as other short-term liabilities.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

Components of operating lease expense

Commitments and Contingencies (Contractual Obligation) (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Contractual Obligation [Line Items]
2024	$ 34,081
2025	2,825
2026	2,077
2027	8
2028	0
Thereafter	0
Total Payments Required	38,991
Royalties and expenditures for licensed content of games [Member]
Contractual Obligation [Line Items]
2024	15,224
2025	1,412
2026	1,059
2027	0
2028	0
Thereafter	0
Total Payments Required	17,695
Purchase of content and services [Member]
Contractual Obligation [Line Items]
2024	8,029
2025	290
2026	23
2027	0
2028	0
Thereafter	0
Total Payments Required	8,342
Purchase of bandwidth [Member]
Contractual Obligation [Line Items]
2024	7,021
2025	40
2026	14
2027	8
2028	0
Thereafter	0
Total Payments Required	7,083
Operating lease obligations [Member]
Contractual Obligation [Line Items]
2024	3,512
2025	1,083
2026	981
2027	0
2028	0
Thereafter	0
Total Payments Required	5,576
Others [Member]
Contractual Obligation [Line Items]
2024	295
2025	0
2026	0
2027	0
2028	0
Thereafter	0
Total Payments Required	$ 295

Leases (Component of Operating Lease Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
LEASES [Abstract]
Operating lease expense	$ 2,383	$ 2,737
Short-term lease expense	307	83
Total operating lease expense	$ 2,690	$ 2,820

Leases (Tables)

12 Months Ended

Dec. 31, 2023

LEASES [Abstract]

Components of operating lease expense are as follows (in thousands):


	Year ended December 31,
	2022		2023
Operating lease expense	$	2,737	$	2,383
Short-term lease expense		83		307

Total operating lease expense	$	2,820	$	2,690

Cash paid for amounts included in the measurement of lease liabilities

Supplemental cash flow information related to leases are as follows (in thousands):


	Year ended December 31,
	2022		2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	2,788	$	2,314

Right-of-use assets obtained in exchange for lease liabilities


	Year ended December 31,
	2022		2023
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	126	$	3,114

Supplemental balance sheet information related to operating leases

The following table presents supplemental balance sheet information related to the operating leases (in thousands):


	Year ended December 31,
Assets:	2022		2023
Operating lease right-of-use assets	$	2,479	$	3,348

Liabilities:
Current lease liabilities		2,039		1,187
Non-current lease liabilities		340		2,130

Total operating lease liabilities	$	2,379	$	3,317

Maturities of lease liabilities under operating leases

Maturities of lease liabilities under operating leases as of December 31, 2023 are as follows (in thousands):


2024	$	1,314
2025		1,274
2026		1,013
2027		0
2028		0
Thereafter		0

Total future lease payments		3,601
Less: imputed interest		284

Total present value of lease liabilities	$	3,317

Summary of Significant Accounting Policies (Schedule Of Account Receivables) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Accounts receivable	$ 83,762	$ 81,453
Allowance for credit losses	(12,144)	(13,912)	$ (12,358)	$ (7,007)
Accounts receivable, net	$ 71,618	$ 67,541

Share-based Compensation Expense (Share-based Compensation Expense Recognized for Share Awards of Sohu (excluding Fox Video), Changyou and Fox Video) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 708,000	$ 4,939,000	$ 8,578,000
Capitalized share-based compensation expense	0	0	0
Sohu (excluding Fox Video) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	96,000	677,000	1,849,000
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	612,000	4,262,000	7,773,000
Fox Video [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 0	$ 0	$ (1,044,000)

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Auditor Information	12 Months Ended
Auditor Information	Dec. 31, 2023
Auditor Information [Abstract]
Auditor Name	PricewaterhouseCoopers Zhong Tian LLP
Auditor Location	Beijing, the People’s Republic of China
Auditor Firm ID	1424

Fair Value Measurements

12 Months Ended

Dec. 31, 2023

FAIR VALUE MEASUREMENTS [Abstract]

Fair Value Measurements

10.	FAIR VALUE MEASUREMENTS

Fair Value of Financial Instruments

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the marketplace.

Level 3 - unobservable inputs which are supported by little or no market activity.

Financial Instruments Measured at Fair Value

The following table sets forth the financial instruments, measured at fair value by level within the fair value hierarchy, as of December 31, 2022 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	541,393	$	0	$	541,393	$	0
Short-term investments		473,624		0		473,624		0
Equity investments with readily determinable fair values		3,208		3,208		0		0
Long-term time deposits		265,802		0		265,802		0

The following table sets forth the financial instruments, measured at fair value by level within the fair value hierarchy, as of December 31, 2023 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	169,240	$	0	$	169,240	$	0
Short-term investments		597,770		0		597,770		0
Debt investments		22,945		0		0		22,945
Long-term time deposits		388,613		0		388,613		0

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits with original maturities of three months or less and notice deposits. The fair values of cash equivalents are determined based on the pervasive interest rates in the market. The Group classifies the valuation techniques that use the pervasive interest rates input as Level 2 of fair value measurements. Generally, there are no quoted prices in active markets for identical cash equivalents at the reporting date. In order to determine the fair value, the Group uses the discounted cash flow method and observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

Short-term Investments

The Sohu Group’s short-term investments mainly consist of investments in financial instruments with a variable interest rate and time deposits with maturities of three months to one year. In accordance with ASC 825, for investments in financial instruments with a variable interest rate indexed to performance of underlying assets and time deposits, the Sohu Group elected the fair value method at the date of initial recognition and carried these investments at fair value. Changes in the fair value are reflected in the consolidated statements of comprehensive income as other income/(expense) and interest income. To estimate fair value, the Group refers to the quoted rate of return provided by banks at the end of each period using the discounted cash flow method. The Group classifies the valuation techniques that use these inputs as Level 2 of fair value measurements.

As of December 31, 2023 and 2022, the Sohu Group’s investment in these financial instruments was $597.8 million and $473.6 million, respectively. The investment instruments with variable interest rates were issued by commercial banks in the Chinese mainland, and are indexed to performance of underlying assets. Since these investments’ maturity dates are within one year, they are classified as short-term investments. For the years ended December 31, 2023 and 2022, the Sohu Group recorded gains from changes in the fair value of short-term investments in the amounts of $4.7 million and $13.4 million, respectively, in the consolidated statements of comprehensive income.

Long-term Investments

Long-term investments consist of debt investments and equity investments in publicly traded companies, privately-held companies, and limited partnerships.

Debt Investments

ASC

825-10-25

permits all entities to choose, at specified election dates, to measure eligible items at fair value (the fair value option).

The Group measures debt investments under the fair value option at a recurring basis. For investments in preferred shares, the fair value was estimated by using the back-solve method, which requires considering the rights and preferences of each class of equity and solving for the total equity value that is consistent with a recent transaction in the subject company’s securities. This method requires making assumptions on future outcomes available to the subject company, the probability of each scenario, expected time to liquidity events, volatility, and risk-free rate (Level 3). As of December 31, 2023 and 2022, the aggregate carrying value of debt investments was

$22.9 million and nil, respectively. The Group recognized

fair value change gain of $0.8 million in 2023.

Equity Investments

Under ASU

2016-01,

equity investments (except those accounted for under the equity method of accounting or those that result in consolidation of the investee) are measured at fair value through earnings, unless they qualify for a measurement alternative.

The Group measures equity investments under the equity method and equity investments without readily determinable fair values at fair value on a

non-recurring

basis when an impairment charge is to be recognized. As of December 31, 2023 and 2022, certain investments were measured using significant unobservable inputs (Level 3) and written down from their respective carrying values to their fair values, considering the stage of development, the business plan, the financial condition, the sufficiency of funding and the operating performance of the investee companies, with impairment charges incurred and recorded in other income for the years then ended. The Group recognized impairment losses of $0.3 million and $12.0 million, respectively, for investments without readily determinable fair values in 2023 and 2022.

Equity Investments Accounted for Using the Equity Method

For investments in common stock or

in-substance

common stock of entities over which the Group can exercise significant influence but does not own a majority equity interest or control, the equity method is applied, and the Group adjusts the carrying amount of an investment and recognizes investment income or loss for the Group’s share of the earnings or loss of the investee after the date of investment. The Group measures equity investments under the equity method at fair value on a

non-recurring

basis only if an impairment charge is to be recognized. The Group classifies these

non-recurring

fair value measurements as Level 3 of fair value measurement.

Equity Investments with Readily Determinable Fair Values

For equity investments in unconsolidated entities (other than those accounted for using the equity method of accounting) will generally be measured at fair value through earnings.

Equity investments with readily determinable fair values are valued using the market approach based on the quoted prices in active markets at the reporting date. The Group classifies the valuation techniques that use these inputs as Level 1 of fair value measurements.

Equity Investments without Readily Determinable Fair Values

Based on ASU

2016-01,

an entity will be able to elect to record equity investments without readily determinable fair values and not accounted for by the equity method at cost, less impairment, adjusted for subsequent observable price changes in orderly transactions for the identical or similar investments of the same issuer. Entities that elect this measurement alternative will report changes in the carrying value of the equity investments in current earnings.

If this measurement alternative is elected, changes in the carrying value of the equity investment will be required to be made whenever there are observable price changes in transactions for identical or similar investments of the same issuer. The implementation guidance notes that an entity should make a “reasonable effort” to identify price changes that are known or that can reasonably be known. When observable price changes were identified, the Group used the back-solve method to

re-measure

the fair value of the investments and to determine the amount that should be recorded as upward or downward adjustments. The back-solve method requires considering the rights and preferences of each class of equity and solving for the total equity value that is consistent with a recent transaction of the subject company’s securities. This method requires making assumptions on future outcomes available to the subject company, the probability of each scenario, expected time to liquidity events, volatility and risk-free rate. The Group classifies this

non-recurring

fair value measurement as Level 3 of fair value measurement.

Long-term

Time Deposits

Assets Measured at Fair Value on a Nonrecurring Basis

The following table sets forth assets measured at fair value on a nonrecurring basis by level within the fair value hierarchy as of December 31, 2022 and 2023 (in thousands)


			Fair value measurements at reporting date using
Items	As of December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Purchased video content recorded in prepaid and other assets	$	2,263	$	0	$	0	$	2,263
Intangible assets, net		5,394		0		0		5,394
Goodwill		47,415		0		0		47,415


			Fair value measurements at reporting date using
Items	As of December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Purchased video content recorded in prepaid and other assets	$	261	$	0	$	0	$	261
Intangible assets, net		2,226		0		0		2,226
Goodwill		47,163		0		0		47,163

Intangible Assets

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the identifiable assets and liabilities acquired in a business combination. See Note 13 - Goodwill.

Short-term Receivables and Payables

Accounts receivable and other current assets are financial assets with carrying values that approximate fair value due to their short-term nature. Short-term accounts payable, accrued liabilities, and other short-term liabilities are financial liabilities with carrying values that approximate fair value due to their short-term nature.

Long-term Payables

Long-term payables mainly consist of long-term other payables.

Long-term other payables are

financial

liabilities with carrying values that approximate fair value. After the Changyou Plans’ Modification, long-term other payables also include liabilities accrued over the option holders’ service periods with a fixed price of $5.39 per Changyou Class A ordinary share. See Note 18 - Sohu.com Limited Shareholders’ Equity.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Matching loans due from a related party (See Note 9)

Profit Appropriation (Details) - USD ($) $ in Millions	12 Months Ended
Profit Appropriation (Details) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Profit Appropriation [Line Items]
Total amount of profits contributed to funds	$ 0.3	$ 0.1	$ 0.1
Total balance of profits contributed to funds	$ 57.6	$ 57.3
China Foreign Investment Enterprises Law [Member]
Profit Appropriation [Line Items]
Required registered capital ratio to de-force compulsory net profit allocation to general reserve fund	50.00%
China Foreign Investment Enterprises Law [Member] \| Minimum [Member]
Profit Appropriation [Line Items]
Required percentage of after-tax-profit under PRC GAAP to be set aside as a general reserve fund	10.00%
Chinese Company Law [Member]
Profit Appropriation [Line Items]
Required registered capital ratio to de-force compulsory net profit allocation to statutory surplus fund	50.00%
Chinese Company Law [Member] \| Minimum [Member]
Profit Appropriation [Line Items]
Required percentage of after-tax-profit under PRC GAAP to be set aside as statutory surplus fund	10.00%

Balance Sheet Components Other Assets and Liabilities (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Prepaid and other current assets

$ 33,665

$ 34,123

Prepaid taxes

17,183

11,468

Prepaid revenue-sharing costs

12,400

12,552

Prepaid content and license costs

^[1]

5,964

7,349

Prepaid professional fees

1,970

1,999

Receivables from third party payment platforms

1,144

1,711

Prepaid rental deposits

1,126

1,717

Prepaid advertising and promotion fees

645

3,437

Employee advances

534

1,023

Interest receivable from bank deposits with original maturities of three months or less

447

430

Prepaid office rent and facilities expenses

290

320

Prepaid and other current assets

6,603

6,964

81,971

83,093

Other short-term liabilities

Matching loans due to a related party (See Note 9)

34,123

Share-based awards in Changyou (See Note 18)

27,831

26,906

Deposits from customers

10,187

11,100

Contract deposits from advertisers

1,743

2,030

Lease liabilities

$ 1,187

$ 2,039

Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]

Other short-term liabilities

Consideration payable for equity investments

$ 695

$ 707

Contingent liability related to Shanghai Jingmao liquidation

^[2]

21,172

Other payables related to Shanghai Jingmao liquidation

^[3]

8,587

Other short-term liabilities

5,716

7,868

81,482

114,532

10,524

12,672

Deferred revenue

40,305

35,408

Brand advertising business [Member]

50,829

48,080

Online game business [Member]

2,527

2,696

3,050

5,636

Other business [Member]

$ 4,947

$ 4,340

[1]	Changyou recognized impairment losses of $5.8 million and $2.0 million for prepaid and other current assets related to content and game licenses for 2023 and 2022, respectively.
[2]	The contingent liability represented the aggregate of estimated potential payments to third parties in connection with the liquidation of Shanghai Jingmao. The stated amount of the contingent liability reflected Changyou’s best estimate as of December 31, 2022 pursuant to ASC 450-20. In August 2023, the bankruptcy proceeding was concluded by the court, and the likelihood of the Company’s being required to pay such contingent liability became remote. As a result, Changyou reversed such previously recorded contingent liability and recognized the same amount as disposal gain.
[3]	As of December 31, 2022, the stated amount in other payables represented the aggregate amount that Changyou received from the bankruptcy proceedings as a creditor of Shanghai Jingmao during the process of the liquidation of Shanghai Jingmao. In August 2023, as the bankruptcy proceeding was concluded by the court, Changyou reversed those payables and recognized the same amount, together with an additional distribution of $5.2 million received in 2023, as disposal gain.

Discontinued Operations (Comprehensive Income Information of Discontinued Operations) (Details) - USD ($)
$ in Thousands

12 Months Ended

Sep. 23, 2021

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Net income from discontinued operations, net of tax

$ 35,426

$ 0

$ 864,902

^[1]

407,607

Cost of revenues

^[1]

274,408

^[1]

133,199

Foreign currency exchange loss

^[1]

206,841

Operating loss

^[1]

(73,642)

Interest income

^[1]

2,377

Interest expense

^[1]

(761)

^[1]

(848)

Other income, net

^[1]

81,655

Income from discontinued operations before income tax expense

^[1]

8,781

Income tax benefit

^[1]

(1,112)

Results of operations from discontinued operations, net of tax

^[1]

9,893

Gain on disposal of discontinued operations

$ 855,000

855,009

^[1]

Net income from discontinued operations, net of tax

^[1]

864,902

Sogou [Member] | Research and development [Member]

Sogou [Member] | Sales and marketing [Member]

^[1],[2]

141,506

Sogou [Member] | General and administrative [Member]

^[1],[2]

53,481

^[1],[2]

$ 11,854

[1]	Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.
[2]	Expenses generated from marketing services between the Sohu Group and Sogou, and leasing expenses generated from a building that Sohu leased to Sogou were not eliminated because those expenses continued after the disposal of the discontinued operations.

Taxation (U.S. Corporate Income Tax) (Details)	12 Months Ended
Taxation (U.S. Corporate Income Tax) (Details)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2018	Dec. 31, 2017
Income Tax and Tax Rate [Line Items]
Statutory income tax rate	25.00%	25.00%	25.00%
Thereafter tax years [Member]
Income Tax and Tax Rate [Line Items]
Statutory income tax rate				21.00%
Prior tax years [Member]
Income Tax and Tax Rate [Line Items]
Statutory income tax rate					35.00%

Leases (Supplemental Cash Flow Information Related To Leases Cash Paid For Amounts Included In the Measurement Of Lease Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
LEASES [Abstract]
Operating cash flows from operating leases	$ 2,314	$ 2,788

VIEs

12 Months Ended

Dec. 31, 2023

VIES [Abstract]

VIEs

17. VIEs

Background

Chinese mainland laws and regulations prohibit or restrict foreign ownership of companies that operate value-added telecommunication services, Internet publishing, online news information services, online audiovisual transmission, online games, and certain other business activities in the Chinese mainland in which the Sohu Group is engaged or could be deemed to be engaged. Consequently, the Sohu Group conducts certain of its operations and businesses in the Chinese mainland through VIEs. The Sohu Group consolidates in its consolidated financial statements all of the VIEs of which the Group is the primary beneficiary for accounting purposes.

VIEs Consolidated within the Sohu Group

The Sohu Group adopted the guidance of ASC 810 for VIEs, which requires VIEs to be consolidated by the primary beneficiary of the entity in which it has a controlling financial interest. Management made evaluations of the relationships between the Sohu Group and the VIEs through which it conducts a significant portion of its operations and the economic benefit flow of contractual arrangements with the VIEs. In connection with such evaluations, management also took into account the fact that, as a result of contractual arrangements with the VIEs that the Sohu Group consolidates, it controls the shareholders’ voting interests in those VIEs and the fact that any such VIE, if it has one or more wholly-owned subsidiaries that are also VIEs that the Sohu Group consolidates, holds and controls 100% of the shareholder’s voting interests in such subsidiary or subsidiaries even if any such subsidiary itself is not a party to any VIE contract with the Sohu Group. As a result of such evaluations, the management concluded that the Sohu Group holds a controlling financial interest in all of the VIEs that the Sohu Group consolidates because the Sohu Group has the power to direct the activities of such VIEs that most significantly affect their economic performances and the right to receive economic benefits that could be significant to such VIEs and that, therefore, the Sohu Group is the primary beneficiary of, and is required under ASC 810 to consolidate, all of such VIEs.

All of the consolidated VIEs are incorporated and operated in the Chinese mainland, and the principal VIEs are directly or indirectly owned by Dr. Charles Zhang, the Sohu Group’s Chairman and Chief Executive Officer, or other executive officers and employees of the Sohu Group identified below. Capital for the consolidated VIEs was funded by the Sohu Group through loans provided to Dr. Charles Zhang and other executive officers and employees, and was initially recorded as loans to related parties. These loans are eliminated for accounting purposes against the capital of the VIEs upon consolidation.

Under contractual agreements with the Sohu Group, Dr. Charles Zhang and those other executive officers and employees of the Sohu Group and certain entities who are shareholders of the consolidated VIEs are required to transfer their ownership in these entities to the Group, if permitted by Chinese mainland laws and regulations, or, if not so permitted, to designees of the Group at any time as requested by the Group to repay the loans outstanding. All voting rights of the consolidated VIEs are assigned to the Sohu Group, and the Group has the right to designate all directors and senior management personnel of the consolidated VIEs, and also has the obligation to absorb losses of the consolidated VIEs. Dr. Charles Zhang and those other executive officers and employees of the Sohu Group and certain entities who are shareholders of the consolidated VIEs have pledged their shares in the consolidated VIEs as collateral for the loans. As of December 31, 2023, the aggregate amount of these loans was $11.1 million.

Under its contractual arrangements with the consolidated VIEs, the Sohu Group has the power to direct activities of the VIEs, and can have assets transferred freely out of the VIEs without any restrictions. Therefore, the Group considers that there is no asset of a consolidated VIE that can be used only to settle obligations of the VIEs, except for registered capital and statutory reserves of the VIEs. As of December 31, 2023, the registered capital and statutory reserves of the consolidated VIEs totaled $32.6 million. As all of the consolidated VIEs are incorporated as limited liability companies under the Company Law of the People’s Republic of China (the “Company Law”), creditors of the consolidated VIEs do not have recourse to the general credit of the Sohu Group for any of the liabilities of the consolidated VIEs. Currently there is no contractual arrangement that could require the Sohu Group to provide additional financial support to the consolidated VIEs. As the Sohu Group is conducting certain business in the Chinese mainland mainly through the consolidated VIEs, the Group may provide such support on a discretionary basis in the future, which could expose the Group to a loss.

The following is a summary of the principal VIEs within the Sohu Group:

Basic Information for Principal VIEs and Subsidiaries of Principal VIEs

High Century

High Century was incorporated in 2001. As of December 31, 2023, Dr. Charles Zhang, the Group’s Chairman of the Board and Chief Executive Officer, and Wei Li, one of the Group’s employees, held

80% and 20% interests, respectively, in this entity.

Heng Da Yi Tong

Heng Da Yi Tong was incorporated in 2002. As of December 31, 2023, Dr. Charles Zhang and Wei Li held 80% and 20% interests, respectively, in this entity.

Sohu Internet

Sohu Internet was incorporated in 2003. As of December 31, 2023, High Century held a 100% interest in this entity.

Gamease

Gamease was incorporated in 2007. As of December 31, 2023, High Century held a 100% interest in this entity.

Donglin

Donglin was incorporated in 2010. As of December 31, 2023, Sohu Internet held a 100% interest in this entity.

Guanyou Gamespace

Guanyou Gamespace was incorporated in 2010. As of December 31, 2023, Beijing Changyou Star Digital Technology Co., Ltd (“Changyou Star”) held a 100%

interest in this entity. Dewen Chen, Changyou’s Chief Executive Officer, and Yaobin Wang, one of the Group’s employees, held

50% and 50% interests, respectively, in Changyou Star.

Shanghai ICE

The Sohu Group began consolidating Shanghai ICE in 2010. As of December 31, 2023, Gamease held a 100% interest in this entity.

Tianjin Jinhu

Tianjin Jinhu was incorporated in 2011. On December 12, 2022, the two individuals who were nominee shareholders of Tianjin Jinhu, both of whom are employees of the Sohu Group, transferred all of their equity interests in Tianjin Jinhu to High Century; all previous VIE contractual arrangements between Video Tianjin and Tianjin Jinhu and the two nominee shareholders were terminated; and High Century became Tianjin Jinhu’s direct 100% parent. As of December 31, 2023, High Century held a 100% interest in this entity.

Focus Interactive

Focus Interactive was incorporated in 2014. As of December 31, 2023, Heng Da Yi Tong held a 100% of the equity interests in this entity.

Guangzhou Qianjun

The Sohu Group began consolidating Guangzhou Qianjun in 2014. As of December 31, 2023, Tianjin Jinhu held a 100% interest in this entity.

Financial Information

The following financial information of the Sohu Group’s consolidated VIEs (including subsidiaries of these VIEs) is included in the accompanying consolidated financial statements (in thousands):


	As of December 31,
	2022		2023
ASSETS:
Cash and cash equivalents	$	21,732	$	6,665
Restricted cash		1,838		1,412
Short-term investments		4,604		18,743
Accounts receivable, net		38,622		32,953
Prepaid and other current assets		13,934		5,514
Intra-Group receivables due from subsidiaries		594,099		502,353

Total current assets		674,829		567,640

Fixed assets, net		352		203
Other non-current assets		53,450		48,538

Total assets	$	728,631	$	616,381


LIABILITIES:
Accounts payable	$	10,909	$	7,916
Accrued liabilities		37,946		28,525
Receipts in advance and deferred revenue		40,948		43,958
Other current liabilities		22,514		19,484
Intra-Group payables due to subsidiaries		402,546		283,083

Total current liabilities		514,863		382,966

Long-term tax liabilities		13,242		13,021
Deferred tax liabilities		549		0
Other non-current liabilities		1,436		1,445

Total liabilities	$	530,090	$	397,432


	Year Ended December 31,
	2021		2022		2023
Revenues:
Third-party revenues	$	664,823	$	591,480	$	477,202
Intra-Group revenues		21,488		27,914		13,283

Total revenues		686,311		619,394		490,485
Cost of revenues:
Third-party cost of revenues		81,725		96,603		55,227
Intra-Group cost of revenues		136,221		104,883		86,435

Total cost of revenues		217,946		201,486		141,662
Operating expenses:
Third-party operating expenses		72,126		72,911		44,059
Intra-Group operating expenses		366,762		329,226		282,812

Total operating expenses		438,888		402,137		326,871
Net income from continuing operations		35,805		2,691		23,879
Net loss from discontinued operations		(47,924)		0		0


	Year ended December 31,
	2021			2022			2023
Cash flows from operating activities:
Net cash provided by transactions with third parties	$	541,172		$	448,936		$	409,762
Net cash used in transactions with intra-Group entities		(505,553	)		(445,660	)		(382,593	)

Net cash provided by continuing operating activities		35,619			3,276			27,169
Net cash used in discontinued operating activities		(1,789	)		0			0

Net cash provided by operating activities		33,830			3,276			27,169

Cash flows from investing activities:
Net cash used in transactions with third parties		(23,887	)		(5,421	)		(14,922	)
Net cash provided by/(used in) transactions with intra-Group entities		(140,671	)		72,497			73,894
Net cash provided by/(used in) continuing investing activities		(164,558	)		67,076			58,972

Net cash provided by discontinued investing activities		12,116			0			0

Net cash provided by/(used in) investing activities		(152,442	)		67,076			58,972

Cash flows from financing activities:
Net cash provided by/(used in) transactions with intra-Group entities		111,888			(79,209	)		(101,611	)

Net cash provided by/(used in) continuing financing activities		111,888			(79,209	)		(101,611	)
Net cash used in discontinued financing activities		(9,131	)		0			0

Net cash provided by/(used in) financing activities		102,757			(79,209	)		(101,611	)

Summary of Significant Agreements Currently in Effect

The following is a summary of the agreements between the Sohu Group’s principal Chinese mainland subsidiaries and principal consolidated VIEs and their nominee shareholders as of December 31, 2023 and as of the date of this report:

Agreements between Subsidiaries, Consolidated VIEs and Nominee Shareholders

Loan and share pledge agreement

between Sohu Media and the shareholders of High Century: The agreement provides for loans to the shareholders of High Century for them to make contributions to the registered capital of High Century in exchange for the equity interests in High Century, and the shareholders pledge those equity interests to Sohu Media as security for the loans. The agreement includes powers of attorney that give Sohu Media the power to appoint nominees to act on behalf of the shareholders of High Century in connection with all actions to be taken by High Century. Pursuant to the agreement, the shareholders executed in blank transfers of their equity interests in High Century, which are held by the Sohu Group’s legal department and may be completed and effected at Sohu Media’s election.

Loan and share pledge agreement

between Focus HK and the shareholders of Heng Da Yi Tong: The agreement provides for loans to the shareholders of Heng Da Yi Tong for them to make contributions to the registered capital of Heng Da Yi Tong in exchange for the equity interests in Heng Da Yi Tong, and the shareholders pledge those equity interests to Focus HK as security for the loans. The agreement includes powers of attorney that give Focus HK the power to appoint nominees to act on behalf of the shareholders of Heng Da Yi Tong in connection with all actions to be taken by Heng Da Yi Tong. Pursuant to the agreement, the shareholders executed in blank transfers of their equity interests in Heng Da Yi Tong, which are held by the Sohu Group’s legal department and may be completed and effected at Focus HK’s election.

Loan agreements and equity pledge agreements

between AmazGame and the sole shareholder of Gamease and between Gamespace and the sole shareholder of Guanyou Gamespace. The loan agreements provide for loans to the respective shareholders of Gamease and Guanyou Gamespace for the shareholders to make contributions to the registered capital of Gamease and Guanyou Gamespace in exchange for 100% of the equity interests in Gamease and Guanyou Gamespace. The loans are interest free and are repayable on demand, but the shareholders can only repay the loans by transferring to AmazGame and Gamespace, as the case may be, their equity interests in Gamease and Guanyou Gamespace. Under the equity pledge agreements, the respective shareholders of Gamease and Guanyou Gamespace pledge to AmazGame and Gamespace, their equity interests in Gamease and Guanyou Gamespace to secure the performance of their obligations under the loan agreements and Gamease’s and Guanyou Gamespace’s obligations to AmazGame and Gamespace under the various

VIE-related

agreements. If the shareholders breach their obligations under any

VIE-related

agreements (Gamease’s or Guanyou Gamespace’s breach of any of its obligations under the various applicable

VIE-related

agreements will be treated as its shareholder’s breach of its obligations), including the equity pledge agreements, AmazGame and Gamespace are entitled to exercise their rights as the beneficiaries under the applicable equity pledge agreements, including all rights the respective shareholders have as shareholders of Gamease or Guanyou Gamespace.

Equity interest purchase right agreements

among AmazGame, Gamease and the sole shareholder of Gamease and among Gamespace, Guanyou Gamespace and the sole shareholder of Guanyou Gamespace. Pursuant to these agreements, AmazGame and Gamespace have the right, exercisable at any time if and when it is legal to do so under Chinese mainland law, to purchase from the respective shareholders of Gamease and Guanyou Gamespace all or any part of their equity interests in Gamease and Guanyou Gamespace at a purchase price equal to their initial contributions to the registered capital of Gamease and Guanyou Gamespace.

Powers of attorney

executed by the sole shareholder of Gamease in favor of AmazGame and by the sole shareholder of Guanyou Gamespace in favor of Gamespace, with a term of 10 years. These powers of attorney give the respective boards of directors of AmazGame and Gamespace the right to appoint nominees to act on behalf of their respective shareholders in connection with all actions to be taken by Gamease and Guanyou Gamespace.

Business operation agreements

among AmazGame, Gamease and the sole shareholder of Gamease and among Gamespace, Guanyou Gamespace and the sole shareholder of Guanyou Gamespace. These agreements set forth the right of AmazGame and Gamespace to control the actions of Gamease and Guanyou Gamespace, as the case may be, and the respective shareholders of Gamease and Guanyou Gamespace. Each agreement has a term of 10 years.

Business Arrangements between Subsidiaries and Consolidated VIEs

A significant portion of the Sohu Group’s operations are conducted through the VIEs that the Sohu Group consolidates, which generate a significant amount of the Sohu Group’s revenues. In order for the Sohu Group to be able to receive such revenues, and, if applicable, other assets, from the VIEs, it relies on payments made by the VIEs to the Sohu Group’s Chinese mainland subsidiaries pursuant to a series of service contracts between them in order for the VIEs to transfer such revenues or other assets to the Sohu Group. The following is a summary of the material service contracts currently in effect between the Sohu Group’s Chinese mainland subsidiaries and certain of the VIEs that the Sohu Group consolidates:

Exclusive technology consulting and service agreement

between Sohu Era and Sohu Internet. Pursuant to this agreement Sohu Era has the right to provide technical consultation and other related services to Sohu Internet in exchange for a percentage of the gross revenue of Sohu Internet. The agreement has an initial term of two years, and is renewable at the request of Sohu Era.

Technology service agreement

between Donglin and Sohu Media. Pursuant to this agreement Sohu Media has the right to provide technology services and other related services to Donglin in exchange for a percentage of the gross revenue of Donglin. The agreement has a term of three years and is renewable at the request of Sohu Media.

Technology support and utilization agreements

between AmazGame and Gamease, between Gamespace and Guanyou Gamespace, and between Changyou Chuangxiang and Gamease. Pursuant to these agreements, AmazGame, Gamespace and Changyou Chuangxiang have the right to provide certain product development and application services and technology support to Gamease and Guanyou Gamespace, respectively, for a fee equal to a predetermined percentage, subject to adjustment by AmazGame, Gamespace or Changyou Chuangxiang at any time, of Gamease’s and Guanyou Gamespace’s respective revenues. Each agreement terminates only when AmazGame, Gamespace or Changyou Chuangxiang is dissolved.

Services and maintenance agreements

between AmazGame and Gamease, between Gamespace and Guanyou Gamespace, and between Changyou Chuangxiang and Gamease. Pursuant to these agreements, AmazGame, Gamespace and Changyou Chuangxiang, respectively, provide marketing, staffing, business operation and maintenance services to Gamease and Guanyou Gamespace, respectively, in exchange for a fee equal to the cost of providing such services plus a predetermined margin. Each agreement terminates only when AmazGame, Gamespace or Changyou Chuangxiang, as the case may be, is dissolved.

Certain of the contractual arrangements described above between the VIEs and the related wholly-owned subsidiaries of the Sohu Group are silent regarding renewals. However, because the VIEs are controlled by the Sohu Group through powers of attorney granted to the Sohu Group by the shareholders of the VIEs, the contractual arrangements can be, and are expected to be, renewed at the subsidiaries’ election.

The following is a summary of agreements among Video Tianjin, Tianjin Jinhu and Tianjin Jinhu’s nominee shareholders. All of these agreements were terminated as of December 12, 2022. After December 12, 2022, Tianjin Jinhu became a wholly-owned subsidiary of High Century.

Loan agreements and equity pledge agreements

between Video Tianjin and the shareholders of Tianjin Jinhu. The loan agreements provided for loans to the shareholders of Tianjin Jinhu for them to make contributions to the registered capital of Tianjin Jinhu in exchange for the equity interests in Tianjin Jinhu. Under the equity pledge agreements, the shareholders of Tianjin Jinhu pledged to Video Tianjin their equity interests in Tianjin Jinhu to secure the performance of their obligations under the loan agreements and Tianjin Jinhu’s obligations to Video Tianjin under their business agreements. The loans were interest free and were repayable on demand, but the shareholders could only repay the loans by transferring to Video Tianjin their equity interests in Tianjin Jinhu.

Exclusive equity interest purchase right agreements

between Video Tianjin, Tianjin Jinhu and the shareholders of Tianjin Jinhu. Pursuant to those agreements, Video Tianjin and any third party designated by it had the right, exercisable at any time when it became legal to do so under Chinese mainland law, to purchase from the shareholders of Tianjin Jinhu all or any part of their equity interests at the lowest purchase price permissible under Chinese mainland law.

Business operation agreement

among Video Tianjin, Tianjin Jinhu and the shareholders of Tianjin Jinhu. The agreement set forth the right of Video Tianjin to control the actions of the shareholders of Tianjin Jinhu. The agreement had a term of 10 years, renewable at the request of Video Tianjin.

Powers of Attorney

executed by the shareholders of Tianjin Jinhu in favor of Video Tianjin with a term of 10 years, extendable at the request of Video Tianjin. Those powers of attorney gave Video Tianjin the right to appoint nominees to act on behalf of each of the Tianjin Jinhu shareholders in connection with all actions to be taken by Tianjin Jinhu.

Exclusive technology consulting and service agreement

between Video Tianjin and Tianjin Jinhu. Pursuant to this agreement Video Tianjin had the right to provide technical consultation and other related services to Tianjin Jinhu in exchange for a fee. The agreement had a term of 10 years and was renewable at the request of Video Tianjin.

VIE-Related

Risks

It is possible that the Sohu Group’s operation of certain of its operations and businesses through VIEs could be found by authorities in the Chinese mainland to be in violation of laws and regulations of the Chinese mainland prohibiting or restricting foreign ownership of companies that engage in such operations and businesses. If a finding were made by authorities in the Chinese mainland that the Sohu Group’s operation of certain of its operations and businesses through VIEs is prohibited, regulatory authorities with jurisdiction over the licensing and operation of such operations and businesses would have broad discretion in dealing with such a violation, including but not limited to levying fines, confiscating the Sohu Group’s income, revoking the business or operating licenses of the affected businesses, requiring the Sohu Group to restructure its ownership structure or operations, or requiring the Sohu Group to discontinue all or any portion of its operations. Any of these actions could cause significant disruption to the Sohu Group’s business operations, and have a severe adverse impact on the Sohu Group’s cash flows, financial position, and operating performance.

In addition, it is possible that the contracts among the Company’s subsidiaries, the VIEs that the Sohu Group consolidates and the shareholders of such VIEs would not be enforceable in the Chinese mainland if regulatory authorities or courts in the Chinese mainland were to find that such contracts contravene law and regulations of the Chinese mainland or are otherwise not enforceable for public policy reasons. As of the date of this report, the validity and enforceability of the contracts among the Company’s subsidiaries, the VIEs that the Sohu Group consolidates and the shareholders of such VIEs and, to the knowledge of the Company, of any similar contracts entered into by other Chinese mainland-based companies, have never been considered or determined by a Chinese mainland court. In the event that the Sohu Group was unable to enforce these contractual arrangements, the Sohu Group would not be able to exert effective control over the affected VIEs and the financial results of the VIEs would not accrue to the Sohu Group’s benefit. Consequently, such VIEs’ results of operations, assets and liabilities would not be included in the Sohu Group’s consolidated financial statements. If such were the case, the Sohu Group’s cash flows, financial position and operating performance would be severely adversely affected.

The Sohu Group’s operations and businesses rely on the operations and businesses of the VIEs that it consolidates, which hold certain recognized and unrecognized revenue-producing assets. The recognized revenue-producing assets include goodwill and intangible assets acquired through business acquisitions. Goodwill primarily represents the expected synergies from combining an acquired business with the Sohu Group. Intangible assets acquired through business acquisitions mainly consist of customer relationships,

non-compete

agreements, user bases, copyrights, trademarks and developed technologies. Unrecognized revenue-producing assets mainly consist of licenses and intellectual property. Licenses include operations licenses, such as Internet information service licenses and licenses for providing content. Intellectual property developed by the Sohu Group mainly consists of patents, copyrights, trademarks, and domain names. The Sohu Group’s operations and businesses will be adversely impacted if the Sohu Group loses the ability to use and benefit from assets held by these VIEs.

Consolidated Statements of Comprehensive Income/(Loss) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues	$ 600,672,000	$ 733,872,000	$ 835,576,000
Cost of revenues	145,757,000	191,573,000	204,671,000
General and administrative from a related party	48,934,000	56,920,000	81,880,000
Related Party [Member]
General and administrative from a related party	0	0	35,000
Brand advertising [Member]
Revenues	88,689,000	103,233,000	134,967,000
Cost of revenues	71,103,000	86,642,000	99,522,000
Brand advertising [Member] \| Related Party [Member]
Revenues	208,000	139,000	173,000
Cost of revenues	218,000	0	0
Others [Member]
Revenues	32,286,000	45,215,000	62,384,000
Cost of revenues	9,625,000	13,930,000	17,533,000
Others [Member] \| Related Party [Member]
Revenues	$ 3,737,000	$ 3,758,000	$ 4,155,000

Effective Income Tax Rate Discontinued Operations Tax Rate Reconciliation

The aggregate cost of goods produced and sold and services rendered during the reporting period.

Discontinued Operations (Schedule Of Effective Income tax Rate Of Discontinued Operations) (Details)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs

25.00%

44.00%

0.00%

3.00%

Effective Income Tax Rate Discontinued Operations Tax Rate Reconciliation

Effect of tax holidays applicable to subsidiaries and consolidated VIEs

^[1],[2]

25.00%

^[1],[2]

127.00%

Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs

^[1],[2]

(90.00%)

Changes in valuation allowance for deferred tax assets

^[1],[2]

349.00%

Research and development super-deduction and other permanent book-tax differences

^[1],[2]

(249.00%)

Capital gains from equity investments

^[1],[2]

(175.00%)

Effective Income Tax Rate Discontinued Operations

^[1],[2]

(13.00%)

[1]	Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.
[2]	The changes in the effective tax rate for the period ended September 23, 2021 resulted from the lower income from discontinued operations before income tax expense.

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Accounts receivable due from a related party	$ 71,618,000	$ 67,541,000
Prepaid and other current assets due from a related party	33,665,000	34,123,000
Accounts payable	44,609,000	56,449,000
Accrued liabilities	103,779,000	126,461,000
Receipts in advance and deferred revenue	50,829,000	48,080,000
Accrued salary and benefits	50,330,000	60,754,000
Tax payables	11,363,000	10,612,000
Other short-term liabilities	81,482,000	114,532,000
Other short-term liabilities	34,123,000	34,123,000
Long-term tax liabilities	212,859,000	200,229,000
Deferred tax liabilities	261,515,000	247,814,000
Other long-term liabilities	$ 2,130,000	$ 340,000
Ordinary Share, par value (in dollars per share)	$ 0.001	$ 0.001
Ordinary Share, shares authorized (in shares)	75,400,000	75,400,000
Ordinary Share, shares issued (in shares)	33,049,000	33,737,000
Ordinary Share, shares outstanding (in shares)	33,049,000	33,737,000
Treasury Stock, par value (in dollars per share)	$ 0.001	$ 0.001
Treasury stock, shares (in shares)	696,000	0
Related Party [Member]
Accounts receivable due from a related party	$ 1,506,000	$ 1,655,000
Other short-term liabilities	34,123,000	34,123,000
Variable Interest Entity Primary Beneficiary [Member]
Accounts receivable due from a related party	32,953,000	38,622,000
Accounts payable	7,916,000	10,909,000
Accrued liabilities	28,525,000	37,946,000
Receipts in advance and deferred revenue	43,958,000	40,948,000
Accrued salary and benefits	4,534,000	6,229,000
Tax payables	1,067,000	1,183,000
Other short-term liabilities	13,883,000	15,102,000
Long-term tax liabilities	13,021,000	13,242,000
Deferred tax liabilities	0	549,000
Other long-term liabilities	$ 33,000	$ 0

Sohu.com Limited Shareholders' Equity (Sohu's 2018 Share Incentive Plan, Narrative) (Details) - Sohu.com Limited [Member] - shares		12 Months Ended
	Jul. 02, 2010	Dec. 31, 2023	Apr. 02, 2018
Sohu 2010 Stock Incentive Plan [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum term of share rights granted under share incentive plan	10 years
Sohu 2010 Stock Incentive Plan [Member] \| Common Stock [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance	1,500,000
Sohu 2018 Share Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Plan expiration date		Apr. 30, 2028
Sohu 2018 Share Incentive Plan [Member] \| Common Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for grant		217,092
Sohu 2018 Share Incentive Plan [Member] \| Common Stock [Member] \| Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized for issuance			1,148,565

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Schedule of accounts receivable, net

Accounts receivable, net, as of December 31, 2022 and 2023 consisted of the following (in thousands):


	As of December 31,
	2022		2023

Accounts receivable, net
Accounts receivable	$	81,453	$	83,762
Less: Allowance for credit losses		(13,912)		(12,144)

	$	67,541	$	71,618

Schedule of aging analysis of accounts receivable

The following table presents the aging analysis of accounts receivable as of December 31, 2022 and 2023 (in thousands):


	As of December 31,
	2022		2023

Less than 179 days	$	63,744	$	65,304
180-359 days		4,526		6,684
360 days and greater		13,183		11,774

Total	$	81,453	$	83,762

Schedule of the movement of allowance for credit losses

The movement of allowance for credit losses for the years ended December 31, 2021, 2022 and 2023 was as follows (in thousands):


	For the year ended December 31,
	2021		2022		2023

Balance at the beginning of year	$	7,007	$	12,358	$	13,912

Additional allowance for credit losses, net of recoveries		6,292		3,279		(551)

Write-offs		(1,155)		(585)		(976)
Exchange difference		214		(1,140)		(241)


Balance at the end of year	$	12,358	$	13,912	$	12,144

Estimated useful lives of fixed assets


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Computer equipment and hardware		4-5
Leasehold and building improvements		Lesser of term of the lease or the estimated useful lives of the assets
Office furniture		5
Vehicles		4

Estimated useful lives of intangible assets

The estimated useful lives of the Group’s intangible assets are listed below:


Intangible Assets		Estimated Useful Lives (years)
Operating rights for licensed games		over the contract terms
Purchased video content		1 month to 2 years
Domain names and trademarks		4-30
Computer software		1-3
Developed technologies		3-10

ASC 606 [Member]

New Accounting Pronouncements or Change in Accounting Principle [Line Items]

Revenues disaggregated by products and services

The following table presents the Group’s revenues disaggregated by products and services:


	Year Ended December 31, 2021 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	97,421		0		97,421
Sohu Video		26,803		0		26,803
17173.com Website		0		10,743		10,743
Online games:
PC games		0		469,332		469,332
Mobile games		0		168,893		168,893
Others		62,382		2		62,384

Total	$	186,606		648,970		835,576


	Year Ended December 31, 2022 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	76,751		0		76,751
Sohu Video		19,620		0		19,620
17173.com Website		0		6,862		6,862
Online games:
PC games		0		425,744		425,744
Mobile games		0		159,680		159,680
Others		45,215		0		45,215

Total	$	141,586		592,286		733,872


	Year Ended December 31, 2023 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	66,103		0		66,103
Sohu Video		17,572		0		17,572
17173.com Website		0		5,014		5,014
Online games:
PC games		0		368,721		368,721
Mobile games		0		110,976		110,976
Others		32,286		0		32,286

Total	$	115,961		484,711		600,672

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Reference 81: http://www.xbrl.org/2003/role/disclosureRef
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Reference 83: http://www.xbrl.org/2003/role/disclosureRef
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Goodwill

12 Months Ended

Dec. 31, 2023

GOODWILL [Abstract]

Goodwill

13.

GOODWILL

Changes in the carrying value of goodwill by segment are as follows (in thousands):


	Sohu			Changyou			Total

Balance as of December 31, 2021

Goodwill		70,800			180,543			251,343

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	38,554		$	10,257		$	48,811


Transactions in 2022

Foreign currency translation adjustment		(1,396	)		0			(1,396	)


Balance as of December 31, 2022	$	37,158		$	10,257		$	47,415


Balance as of December 31, 2022

Goodwill		69,404			180,543			249,947

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	37,158		$	10,257		$	47,415


Transactions in 2023

Foreign currency translation adjustment		(252	)		0			(252	)


Balance as of December 31, 2023	$	36,906		$	10,257		$	47,163


Balance as of December 31, 2023

Goodwill		69,152			180,543			249,695

Accumulated impairment losses		(32,246	)		(170,286	)		(202,532	)


	$	36,906		$	10,257		$	47,163

There was one reporting unit under the Sohu segment, which is the Sohu reporting unit. The reporting units under the Changyou segment consisted of the Changyou online game business and the 17173.com Website. The Changyou online game business was the only reporting unit with goodwill under the Changyou segment.

As of October 1, 2023, the Sohu Group tested goodwill for impairment at the reporting unit level.

For the Sohu reporting unit, management determined that a quantitative assessment was appropriate, comparing the estimated fair value of the reporting unit to its corresponding net book value. Management estimated the fair value of the Sohu reporting unit using the income approach and the market approach. The income approach considers a number of factors that include expected future cash flows, revenue growth rates, discount rate and profitability. The market approach considers earnings multipliers based on market data of comparable companies engaged in a similar business. The fair value determined using the income approach is compared with comparable market data and reconciled, as necessary. The fair value of the Sohu reporting unit also includes cash not required for working capital and the fair value of real estate held by the Sohu reporting unit for the production of rental income. The fair value of real estate owned and leased to others was determined using the income approach, with key assumptions including rental income from existing and expected lease contracts and market yields of comparable real estate. If rental income decreases and/or market yields increase, the fair value of this real estate, as well as the fair value of the Sohu reporting unit, will decrease. The goodwill impairment assessment is sensitive to the estimates related to these factors, and particularly the fair value of this real estate.

For the Changyou online game reporting unit, management determined that a quantitative assessment was appropriate, comparing the estimated fair value of the reporting unit to its corresponding net book value. Management estimated the fair value of the Changyou online game reporting unit using the income approach and the market approach. The income approach considers a number of factors that include expected future cash flows, revenue growth rates, discount rate and profitability. The market approach considers earnings multipliers based on market data of comparable companies engaged in a similar business. The fair value of the Changyou online game reporting unit also includes the net non-operating assets held by Changyou. The fair value determined using the income approach is compared with comparable market data and reconciled, as necessary.

If the Sohu Group decreased/increased by

% one of its assumptions relating to these factors while holding all other assumptions constant, the fair value of each reporting unit would not be significantly impacted and would still be above its carrying value. The market capitalization of the Sohu Group was also considered in determining the reasonableness of estimated fair values for both reporting units.

As of December 31, 2023 and 2022, management concluded that the fair values of both the Sohu reporting unit and the Changyou online game reporting unit exceeded their carrying values, indicating that the goodwill of neither reporting unit was impaired.

Discontinued Operations (Cash Flow Information of Discontinued Operations) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Net cash provided by discontinued investing activities

$ 0

$ (175,888)

1,054,148

$ 0

(9,132)

Net cash provided by discontinued investing activities

^[1]

(175,888)

^[1]

1,054,148

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

^[1]

$ (9,132)

[1]	Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Summary of Significant Accounting Policies

2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Standards

Use of Estimates

on-going

Basis of Consolidation and Recognition of Noncontrolling Interest

VIE Consolidation

Noncontrolling Interest Recognition

Noncontrolling Interest for Changyou

Noncontrolling Interest for Sogou

Discontinued operations

Segment Reporting

Revenue Recognition

advertising-for-advertising

barter transaction, volume-based sales rebates, estimated lives of virtual items purchased by game players, and allocation of upfront license fees for

licensed-out

The following table presents the Group’s revenues disaggregated by products and services:


	Year Ended December 31, 2021 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	97,421		0		97,421
Sohu Video		26,803		0		26,803
17173.com Website		0		10,743		10,743
Online games:
PC games		0		469,332		469,332
Mobile games		0		168,893		168,893
Others		62,382		2		62,384

Total	$	186,606		648,970		835,576


	Year Ended December 31, 2022 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	76,751		0		76,751
Sohu Video		19,620		0		19,620
17173.com Website		0		6,862		6,862
Online games:
PC games		0		425,744		425,744
Mobile games		0		159,680		159,680
Others		45,215		0		45,215

Total	$	141,586		592,286		733,872


	Year Ended December 31, 2023 (in thousands)
	Sohu		Changyou		Total

Brand advertising:
Sohu Media Portal	$	66,103		0		66,103
Sohu Video		17,572		0		17,572
17173.com Website		0		5,014		5,014
Online games:
PC games		0		368,721		368,721
Mobile games		0		110,976		110,976
Others		32,286		0		32,286

Total	$	115,961		484,711		600,672

Brand Advertising Revenues

Revenue Recognition of Multiple Performance Obligations

Pricing Model

The Group has three main types of pricing models, consisting of the Fixed Price model, the Cost Per Impression (“CPM”) model and the Cost Per Click (“CPC”) model.

(i)	Fixed Price model

(ii)

CPM model

(iii)

CPC model

per-click

Online Game Revenues

Changyou’s online game revenues are generated primarily from its self-operated and

licensed-out

PC games and mobile games. All of Changyou’s games are operated under the item-based revenue model, where the basic game play functions are free of charge and players are charged for purchases of

in-game

virtual items, including those with a predetermined expiration time and perpetual virtual items.

in-game

PC Games

Changyou’s self-operated PC games are either developed in house or licensed from third-party developers. For licensed PC games, Changyou remits a

pre-agreed

Mobile Games

Self-operated Mobile Games

For self-operated mobile games, Changyou sells game points to its game players via third-party mobile App stores. The mobile App stores in turn pay Changyou proceeds after deducting their share of

pre-agreed

revenue-sharing amounts.

pre-agreed

Licensed Out Mobile Games

up-front

Other Revenues

Other revenues consist primarily of revenues from paid subscription services, revenue sharing from other platforms, and interactive broadcasting services.

Contract Balances

There was no significant change in the contract assets and contract liability balances during 2023.

Revenue recognized in 2023 from performance obligations related to prior years was not material.

Practical Expedients

The Group has used the following practical expedients as allowed under ASC 606:

(iv) The Group generally expenses sales commissions when incurred because the amortization period would be one year or less. These costs are recorded within sales and marketing expenses.

Cost of Revenues

Cost of Brand Advertising Revenues

Cost of Online Game Revenues

Cost of online game revenues mainly consists of revenue-sharing payments, salary and benefits expenses, bandwidth service costs, and content and license costs.

Cost of Other Revenues

Product Development Expenses

Sales and Marketing Expenses

General and Administrative Expenses

General and administrative expenses mainly consist of salary and benefits expenses, professional fees, facilities expenses, travel and entertainment expenses, and office expenses.

Share-based Compensation Expense

Sohu (excluding Fox Video Limited (“Fox Video,” which was referred to in the Company’s previous annual reports on Form

20-F

re-measured

per-share

exercise price of $0.01 of such options. No subsequent fair value

re-measurement

will be made given the awards are obligations based on a fixed amount of $5.39 per Changyou Class A ordinary share.

Sohu (excluding Fox Video) and Changyou Share-based Awards

Sohu (excluding Fox Video) Share-based Awards

Upon the dissolution of Sohu.com Inc. on May 31, 2018, Sohu.com Limited assumed all then existing obligations of Sohu.com Inc. with respect to equity incentive awards that had been granted under Sohu.com Inc.’s Amended and Restated 2010 Stock Incentive Plan (the “Sohu 2010 Stock Incentive Plan”) and remained outstanding, and such awards were converted into the right to receive upon exercise or settlement Sohu.com Limited’s ordinary shares under the Sohu.com Limited 2018 Share Incentive Plan (the “Sohu 2018 Share Incentive Plan”) rather than shares of the common stock of Sohu.com Inc., subject to the other terms of such outstanding awards. Options for the purchase of Sohu.com Limited’s ordinary shares, including options converted from those contractually granted under the Sohu 2010 Stock Incentive Plan, are subject to vesting in four equal installments over a period of four years, with each installment vesting upon satisfaction of a service period requirement and certain subjective performance targets.

Under ASC

718-10-25,

no grant date can be established until a mutual understanding is reached between Sohu and the recipients clarifying the subjective performance requirements. In accordance with ASC

718-10-55,

as the service inception date preceded the grant date, compensation expense was accrued beginning on the service inception date and will be

re-measured

Changyou Share-based Awards

718-10-25,

no grant date can be established until a mutual understanding is reached between Changyou and the recipients clarifying the subjective performance requirements. In accordance with ASC

718-10-55,

as the service inception date preceded the grant date, compensation expense was accrued beginning on the service inception date and will be

re-measured

After the Changyou Plans’ Modification, share-based compensation expense is accrued over the service period based on the fixed price of

$5.39 per Changyou Class A ordinary share. No subsequent fair value

re-measurement

will be made, given that the award is an obligation based on a fixed amount of $5.39 per Changyou Class A ordinary share.

Compensation Expense Recognition

Fox Video Share-based Awards

On January 4, 2012, Fox Video, a Cayman Islands company that was wholly owned by Sohu.com Limited and before June 16, 2022 was the Offshore holding entity of the Sohu Group’s online video business, adopted a 2011 Share Incentive Plan (the “Fox Video Share Incentive Plan,” which was referred to in the Company’s previous annual reports on Form

20-F

as the “Sohu Video Share Incentive Plan”). See Note 18 - Sohu.com Limited Shareholders’ Equity.

Taxation

Chinese Mainland Income Tax

Chinese Mainland Withholding Tax on Dividends

non-Chinese

Chinese Mainland Value Added Tax

or 13%)

and the available input VAT amount (at the rate applicable to the supplier).

Taxation on distributions from VIEs to Subsidiaries

U.S. Corporate Income Tax

Sohu.com Inc., which was formerly the

top-tier

one-time

Treatment of Toll Charge Related to the U.S. TCJA

non-U.S.

For the fourth quarter of 2018, the Sohu Group’s management

re-evaluated

the impact on the Sohu Group of the Toll Charge under the U.S. TCJA. Management determined that it was more likely than not

that

Uncertain Tax Positions

two-step

approach for tax position measurement and financial statement recognition. For the

two-step

Net Income/(Loss) per Share

Changyou’s net income/(loss) attributable to Sohu

Sohu holds 100% of the combined total of Changyou’s outstanding ordinary shares, so Changyou’s net income/(loss) is wholly attributable to Sohu.

Sogou’s net income/(loss) attributable to Sohu (Discontinued)

Fair Value of Financial Instruments

Level 1 - observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.

Level 2 - include other inputs that are directly or indirectly observable in the marketplace.

Level 3 - unobservable inputs which are supported by little or no market activity.

Cash Equivalents

The Sohu Group’s cash equivalents mainly consist of time deposits with original maturities of three months or less and notice deposits.

Short-term Investments

Accounts Receivable, Net

Accounts receivable represent historical balances recorded less related cash applications, less allowance for credit losses and any write-offs of any receivables not previously provided for.

Allowance for credit losses

Under ASU

2016-13,

Accounts receivable are written off when there is no reasonable expectation of recovery. Subsequent recoveries of amounts previously written off are credited against the same line item.

Accounts receivable, net, as of December 31, 2022 and 2023 consisted of the following (in thousands):


	As of December 31,
	2022		2023

Accounts receivable, net
Accounts receivable	$	81,453	$	83,762
Less: Allowance for credit losses		(13,912)		(12,144)

	$	67,541	$	71,618

The following table presents the aging analysis of accounts receivable as of December 31, 2022 and 2023 (in thousands):


	As of December 31,
	2022		2023

Less than 179 days	$	63,744	$	65,304
180-359 days		4,526		6,684
360 days and greater		13,183		11,774

Total	$	81,453	$	83,762

The movement of allowance for credit losses for the years ended December 31, 2021, 2022 and 2023 was as follows (in thousands):


	For the year ended December 31,
	2021		2022		2023

Balance at the beginning of year	$	7,007	$	12,358	$	13,912

Additional allowance for credit losses, net of recoveries		6,292		3,279		(551)

Write-offs		(1,155)		(585)		(976)
Exchange difference		214		(1,140)		(241)


Balance at the end of year	$	12,358	$	13,912	$	12,144

Long-term

investments

Long-term investments include debt investments and equity investments.

Debt investments

instrument-by-instrument

Equity Investments

Equity investments include investments in common stock or

in-substance

Long-term

Time Deposits

Long-Lived Assets

Long-lived assets include fixed assets and intangible assets.

Fixed Assets


Fixed Assets		Estimated Useful Lives (years)
Office buildings		36-47
Computer equipment and hardware		4-5
Leasehold and building improvements		Lesser of term of the lease or the estimated useful lives of the assets
Office furniture		5
Vehicles		4

Expenditure for maintenance and repairs is expensed as incurred.

Intangible Assets

The estimated useful lives of the Group’s intangible assets are listed below:


Intangible Assets		Estimated Useful Lives (years)
Operating rights for licensed games		over the contract terms
Purchased video content		1 month to 2 years
Domain names and trademarks		4-30
Computer software		1-3
Developed technologies		3-10

Impairment of Long-lived Assets Other Than Purchased Video Content

In accordance with ASC

360-10-35,

Impairment of Purchased Video Content

Purchased video content is stated at the lower of cost less accumulated amortization, or fair value.

In accordance with ASC

920-350-35,

Lease

Under ASU

2016-02,

Leases (Topic 842), the Sohu Group determines if an arrangement is or contains a lease at inception.

Right-of-use

lease-by-lease

basis. The Sohu Group only considers payments that are fixed and determinable at the time of lease commencement. In accordance with ASC

842-20-25,

the Sohu Group also elected to keep leases with an initial term of 12 months or less off the balance sheet.

Goodwill

No. 2017-04,

Treasury Stock

Comprehensive Income

Functional Currency and Foreign Currency Translation

re-measured

re-measurement

are included in the consolidated statements of comprehensive income.

Impact of Recently Issued Accounting Pronouncements

The accounting standards that the Sohu Group adopted beginning January 1, 2023 did not have a significant impact on the Sohu Group’s consolidated financial statements.

Impact of Recently Issued Accounting Pronouncements Not Yet Effective

Segment Reporting (Topic 280).

In November 2023, the FASB issued ASU No. 2023-07,

Segment Reporting (Topic 280)-

Improvements to Reportable Segment Disclosures

Income Taxes (Topic 740)

In December 2023, the FASB issued ASU No. 2023-09,

Income Taxes (Topic 740)

Improvements to Income Tax Disclosures

Balance Sheet Components Other Assets and Liabilities (Parenthetical) (Details) - Changyou [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Content And Game License Intangible Assets [Member]
Balance Sheet Components [Line Items]
Prepaid and other current assets impairment losses	$ 5.8	$ 2.0
Shanghai Jingmao and Its Affiliate [Member] \| Other Nonoperating Income (Expense) [Member]
Balance Sheet Components [Line Items]
Gain on settlement of claims for entities not in bankruptcy	$ 5.2

Summary of Significant Accounting Policies (Estimated Useful Lives of Intangible Assets) (Details)	12 Months Ended
	Dec. 31, 2023 USD ($)
Operating rights for licensed games [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, residual value	$ 0
Estimated Useful Lives (years)	over the contract terms
Purchased video content [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, residual value	$ 0
Estimated Useful Lives (years)	1 month to 2 years
Domain names and trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, residual value	$ 0
Estimated Useful Lives (years)	4-30
Computer software [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, residual value	$ 0
Estimated Useful Lives (years)	1-3
Developed technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, residual value	$ 0
Estimated Useful Lives (years)	3-10

VIEs (VIEs Consolidated within Sohu Group, Financial Information) (Details) - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

ASSETS:

$ 362,504,000

$ 697,821,000

Restricted cash

3,184,000

3,641,000

Short-term investments

597,770,000

473,624,000

Prepaid and other current assets

71,618,000

67,541,000

81,971,000

83,093,000

Total current assets

1,117,047,000

1,325,720,000

269,058,000

^[1]

288,226,000

^[2]

Other non-current assets

12,793,000

19,207,000

1,882,098,000

1,977,776,000

LIABILITIES:

Accounts payable

44,609,000

56,449,000

Accrued liabilities

103,779,000

126,461,000

Total current liabilities

50,829,000

48,080,000

342,392,000

416,888,000

Long-term tax liabilities

212,859,000

200,229,000

Deferred tax liabilities

261,515,000

247,814,000

Total liabilities

822,820,000

867,066,000

145,757,000

191,573,000

$ 204,671,000

Net income from continuing operations

542,225,000

543,172,000

533,433,000

(66,070,000)

(17,341,000)

69,271,000

Net loss from discontinued operations

35,426,000

864,902,000

Net cash provided by continuing operating activities

(25,567,000)

32,242,000

113,610,000

(175,888,000)

(25,567,000)

32,242,000

(62,278,000)

Net cash provided by/(used in) continuing investing activities

(291,665,000)

(232,789,000)

(537,419,000)

Net cash provided by discontinued investing activities

1,054,148,000

Net cash provided by/(used in) investing activities

(291,665,000)

(232,789,000)

516,729,000

Net cash provided by/(used in) continuing financing activities

(6,560,000)

(82,136,000)

(424,968,000)

Net cash provided by/(used in) financing activities

(9,132,000)

(6,560,000)

(82,136,000)

(434,100,000)

Variable Interest Entity Primary Beneficiary [Member]

ASSETS:

6,665,000

21,732,000

Restricted cash

1,412,000

1,838,000

Short-term investments

18,743,000

4,604,000

Prepaid and other current assets

32,953,000

38,622,000

5,514,000

13,934,000

Intra-Group receivables due from subsidiaries

502,353,000

594,099,000

Total current assets

567,640,000

674,829,000

203,000

352,000

Other non-current assets

48,538,000

53,450,000

616,381,000

728,631,000

LIABILITIES:

Accounts payable

7,916,000

10,909,000

Accrued liabilities

28,525,000

37,946,000

Other current liabilities

43,958,000

40,948,000

19,484,000

22,514,000

Intra-Group payables due to subsidiaries

283,083,000

402,546,000

Total current liabilities

382,966,000

514,863,000

Long-term tax liabilities

13,021,000

13,242,000

Deferred tax liabilities

549,000

Other non-current liabilities

1,445,000

1,436,000

Total liabilities

397,432,000

530,090,000

Revenues:

Total revenues

490,485,000

619,394,000

686,311,000

141,662,000

201,486,000

217,946,000

Net income from continuing operations

326,871,000

402,137,000

438,888,000

23,879,000

2,691,000

35,805,000

Net loss from discontinued operations

(47,924,000)

Net cash provided by continuing operating activities

27,169,000

3,276,000

35,619,000

(1,789,000)

27,169,000

3,276,000

33,830,000

Net cash provided by/(used in) continuing investing activities

58,972,000

67,076,000

(164,558,000)

Net cash provided by discontinued investing activities

12,116,000

Net cash provided by/(used in) investing activities

58,972,000

67,076,000

(152,442,000)

Net cash provided by/(used in) continuing financing activities

(101,611,000)

(79,209,000)

111,888,000

Net cash provided by/(used in) financing activities

(9,131,000)

(101,611,000)

(79,209,000)

102,757,000

Variable Interest Entity Primary Beneficiary [Member] | Third-party [Member]

Revenues:

Total revenues

477,202,000

591,480,000

664,823,000

55,227,000

96,603,000

81,725,000

44,059,000

72,911,000

72,126,000

409,762,000

448,936,000

541,172,000

Net cash provided by/(used in) investing activities

(14,922,000)

(5,421,000)

(23,887,000)

Variable Interest Entity Primary Beneficiary [Member] | Intra-Group [Member]

Revenues:

Total revenues

13,283,000

27,914,000

21,488,000

86,435,000

104,883,000

136,221,000

282,812,000

329,226,000

366,762,000

(382,593,000)

(445,660,000)

(505,553,000)

Net cash provided by/(used in) investing activities

73,894,000

72,497,000

(140,671,000)

Net cash provided by/(used in) financing activities

$ (101,611,000)

$ (79,209,000)

$ 111,888,000

[1]	Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.
[2]	Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.

Sohu.com Limited Shareholders' Equity (Fox Video Share-based Awards, Narrative) (Details) - USD ($)		12 Months Ended
	Jan. 04, 2012	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense		$ 708,000	$ 4,939,000	$ 8,578,000
Fox Video [Member] \| Fox Video Share Incentive Plan [Member] \| Share Options [Member] \| Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares under contractually granted share options			16,368,200
Installments of share options granted			four equal installments
Number of shares purchased on vested options			4,972,800
Share-based compensation expense			$ 0	$ (1,000,000)
Fox Video [Member] \| Fox Video Share Incentive Plan [Member] \| Fox Video Share-based Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of outstanding shares eligible to be authorized or issue	10.00%
Plan expiration date	Jan. 04, 2022
Fox Video [Member] \| Fox Video Share Incentive Plan [Member] \| Fox Video Share-based Awards [Member] \| Maximum [Member] \| Ordinary Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for future issuance	25,000,000

Leases

12 Months Ended

Dec. 31, 2023

LEASES [Abstract]

Leases

11.

LEASES

The Group has entered into operating lease agreements, primarily for offices in the Chinese mainland with lease periods expiring between 2023 and 2026. The determination of whether an arrangement is or contains a lease is made at the inception of the lease by evaluating whether the arrangement conveys the right to use an identified asset and whether the Group obtains substantially all of the economic benefits from and has the ability to direct the use of the asset. Operating lease assets and liabilities are included on the Group’s consolidated balance sheets. The

right-of-use

assets are included in other assets, while the current portion of the operating lease liabilities is included in other short-term liabilities and the long-term portion is included in other long-term liabilities. The Group has elected not to recognize lease assets and lease liabilities for leases with a term of 12 months or less on the consolidated balance sheets.

Operating lease assets and liabilities are recognized at the present value of the future lease payments at the lease commencement date. The Group uses its incremental borrowing rate in determining the present value of the future lease payments, because the interest rate implicit in most of the leases is not readily determinable. The Group estimates its incremental borrowing rate for each leased asset based on the interest rate the Group would incur to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment.

Certain lease agreements contain an option for the Group to renew a lease for a term agreed to by the Group and the lessor or an option to terminate a lease earlier than the maturity date. The Group considers these options, which may be elected at the Group’s sole discretion, in determining the lease term on a

lease-by-lease

basis. The Group’s lease agreements generally do not contain any residual value guarantees or material restrictive covenants. Certain of the Group’s leases contain free or escalating rent payment terms. Operating lease expense is recognized on a straight-line basis over the lease term.

The Group’s lease agreements generally contain lease and

non-lease

components.

Non-lease

components consist primarily of payments for maintenance and utilities. The Group has identified separate lease and

non-lease

components, allocated the contractual considerations between components based on the terms specified in the lease agreements, and accounted for the lease components separately from the

non-lease

components. Payments under the lease arrangements are primarily fixed with no variable payments.

Components of operating lease expense are as follows (in thousands):


	Year ended December 31,
	2022		2023
Operating lease expense	$	2,737	$	2,383
Short-term lease expense		83		307

Total operating lease expense	$	2,820	$	2,690

Supplemental cash flow information related to leases are as follows (in thousands):


	Year ended December 31,
	2022		2023
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$	2,788	$	2,314


	Year ended December 31,
	2022		2023
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$	126	$	3,114

The following table presents supplemental balance sheet information related to the operating leases (in thousands):


	Year ended December 31,
Assets:	2022		2023
Operating lease right-of-use assets	$	2,479	$	3,348

Liabilities:
Current lease liabilities		2,039		1,187
Non-current lease liabilities		340		2,130

Total operating lease liabilities	$	2,379	$	3,317

Maturities of lease liabilities under operating leases as of December 31, 2023 are as follows (in thousands):


2024	$	1,314
2025		1,274
2026		1,013
2027		0
2028		0
Thereafter		0

Total future lease payments		3,601
Less: imputed interest		284

Total present value of lease liabilities	$	3,317

As of December 31, 2023, operating leases recognized in lease liabilities had a weighted average remaining lease term of 2.7 years and a weighted average discount rate of 4.8%. As of December 31, 2023, liabilities for leases that had been entered into, but the terms of which had not yet commenced, amounted to $1.8 million.

Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

COMMITMENTS AND CONTINGENCIES [Abstract]

Commitments and Contingencies

16.	COMMITMENTS AND CONTINGENCIES

Commitments

The following table sets forth the Group’s commitments as of December 31, 2023 (in thousands):


	2024		2025		2026		2027		2028		Thereafter		Total Payments Required
Royalties and expenditures for licensed content of games	$	15,224		1,412		1,059		0		0		0		17,695
Purchase of content and services		8,029		290		23		0		0		0		8,342
Purchase of bandwidth		7,021		40		14		8		0		0		7,083
Operating lease obligations		3,512		1,083		981		0		0		0		5,576
Others		295		0		0		0		0		0		295

Total Payments Required	$	34,081		2,825		2,077		8		0		0		38,991

Litigation

The Sohu Group is a party to various litigation matters which it considers routine and incidental to its business. The Sohu Group records a liability when the likelihood of an unfavorable outcome is probable and the amount of loss can be reasonably estimated. The Sohu Group evaluates, on a regular basis, developments in litigation matters that could affect the amount of liability that has been previously accrued and makes adjustments as appropriate. Management believes that the total liabilities to the Sohu Group that may arise as a result of currently pending legal proceedings will not have a material adverse effect on the Group’s business, results of operations, financial condition and cash flows. As of December 31, 2023, Sohu and Changyou had no significant litigation contingencies.

Chinese Mainland Laws and Regulations

The Chinese mainland market in which the Sohu Group operates poses certain macro-economic and regulatory risks and uncertainties. These uncertainties extend to the ability to operate an Internet business and to conduct brand advertising, online game, and other services in the Chinese mainland. The economy of the Chinese mainland has historically been a planned economy subject to governmental plans and quotas and has, in certain aspects, been transitioning to a more market-oriented economy. In addition, the telecommunication, information, and media industries remain highly regulated. Restrictions are currently in place and are unclear with respect to which segments of these industries foreign-owned entities, like the Sohu Group, may operate. Regulatory authorities in the Chinese mainland may issue new laws or new interpretations of existing laws to regulate areas such as telecommunication, information, and media. The Sohu Group’s legal structure and scope of operations in the Chinese mainland could be subject to restrictions, which could result in limits on its ability to conduct business in the Chinese mainland. Certain risks related to Chinese mainland law that could affect the Sohu Group’s VIE structure are discussed in Note 17 - VIEs.

Regulatory risks also encompass interpretation by tax authorities in the Chinese mainland of current tax law, including the applicability of certain preferential tax treatments.

The Sohu Group’s sales, purchase and expense transactions are generally denominated in RMB and a significant portion of its assets and liabilities are denominated in RMB. The RMB is not freely convertible into foreign currencies. In the Chinese mainland, foreign exchange transactions are required by law to be transacted only by authorized financial institutions. Remittances in currencies other than RMB by its subsidiaries in the Chinese mainland may require certain supporting documentation in order to effect the remittance.

Taxation (Tables)

12 Months Ended

Dec. 31, 2023

TAXATION [Abstract]

Components of income before income taxes

The components of income before income taxes are as follows (in thousands):


	Year ended December 31,
	2021			2022		2023

Income/(loss) before income tax expense
Income/(loss) from Chinese mainland operations	$	153,708		$	37,146	$	(22,560)
Income/(loss) from non-Chinese mainland operations		(22,141	)		3,459		16,910

Total income/(loss) before income tax expense from continuing operations	$	131,567		$	40,605	$	(5,650)

Income tax expense applicable to Chinese mainland operations
Current tax	$	31,089		$	27,735	$	22,701
Deferred tax		26,207			22,524		24,728

Subtotal income tax expense applicable to Chinese mainland operations		57,296			50,259		47,429
Non-Chinese mainland income tax expense		4,817			7,534		12,850
Non-Chinese mainland withholding tax expense		183			153		141

Total income tax expense from continuing operations	$	62,296		$	57,946	$	60,420

Combined effects of the income tax exemption and reduction available

The combined effects of the income tax exemption and reduction available to the Group are as follows (in thousands, except per share data):


	Year Ended December 31,
	2021		2022			2023

Tax holiday effect	$	1,635	$	(6,282	)	$	(18,961	)
Basic net income/(loss) per share effect		0.04		(0.18	)		(0.56	)

Reconciliation between the U.S. federal statutory rate and the Group's effective tax rate

The following is reconciliation between the statutory rate and the Group’s effective tax rate. For 2021, 2022 and 2023, the statutory rate represented the Chinese mainland statutory rate of 25%. The table does not reflect any accruals related to the Toll Charge. See “

U.S. Corporate Income Tax

” and “

Treatment of Toll Charge Related to the U.S. TCJA.

”


	Year Ended December 31,
	2021			2022			2023

Statutory Rate:		25	%		25	%		25	%
Effect of tax holidays applicable to subsidiaries and consolidated VIEs (1)		(1	%)		15	%		(335	%)
Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs		3	%		0	%		44	%
Effect of withholding taxes		19	%		56	%		(331	%)
Changes in valuation allowance for deferred tax assets		31	%		116	%		(1,077	%)
Research and development super-deduction (2)		(19	%)		(85	%)		737	%
Others		(14	%)		(3	%)		95	%

		44	%		124	%		(842	%)

Note (1): The change in the regular 25%

rate of income tax to preferential income tax rates that Changyou’s subsidiaries and VIEs were entitled to as Software Enterprises for 2021 and 2022 was included in the “Effect of tax holidays applicable to subsidiaries and consolidated VIEs” in the above table.

Note (2): Under Chinese mainland regulations issued in September 2022 that were applicable from October 1, 2022 to December 31, 2022, additional research and development expenses were eligible for deduction from taxable income.

Deferred tax assets and liabilities

Significant components of the Group’s deferred tax assets and liabilities consist of the following (in thousands):


	As of December 31,
	2022			2023

Deferred tax assets:
Net operating loss from operations	$	321,230		$	367,024
Accrued bonus and commissions		4,724			3,475
Intangible assets transfer		337			237
Others		9,938			9,472

Total deferred tax assets		336,229			380,208
Less: Valuation allowance		(320,589	)		(371,532	)

Net deferred tax assets	$	15,640		$	8,676


Deferred tax liabilities
Withholding tax for dividend	$	(239,013	)	$	(253,482	)
Others		(8,800	)		(8,033	)

Total deferred tax liabilities	$	(247,813	)	$	(261,515	)

Movement of the valuation allowances

The following table sets forth the movement of the valuation allowances for deferred tax assets for the years presented (in thousands):


	For the Year Ended December 31,
	2021		2022		2023

Beginning balance	$	326,755	$	289,097	$	320,589
Provision for the year		45,787		69,087		60,554
Reversal for the year		(91,019)		(12,844)		(4,134)
Foreign currency translation adjustment		7,574		(24,751)		(5,477)

Ending balance	$	289,097	$	320,589	$	371,532

Uncertain tax positions

The following table summarizes the Group’s unrecognized tax benefit from January 1, 2021 to December 31, 2023 (in thousands):


	As of December 31,
	2021		2022			2023

Beginning balance	$	188,760	$	193,918		$	200,228
Increases related to prior year tax positions		4,827		7,534			12,850
Foreign currency translation adjustment		331		(1,224	)		(219	)

Ending balance	$	193,918	$	200,228		$	212,859

Summary of Significant Accounting Policies (Schedule of The Movement of Allowance For Credit Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Beginning balance	$ 13,912	$ 12,358	$ 7,007
Additional allowance for credit losses, net of recoveries	(551)	3,279	6,292
Write-offs	(976)	(585)	(1,155)
Exchange difference	(241)	(1,140)	214
Ending balance	$ 12,144	$ 13,912	$ 12,358

Taxation (Deferred Tax Assets and Liabilities, Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 USD ($)
TAXATION [Abstract]
Net operating losses from Chinese mainland entities available to offset against future net profit for income tax purposes	$ 2,300.0
Deferred tax assets generated from net operating losses offset by valuation allowance	359.1
Chinese mainland net operating losses generated from previous years expired	$ 11.1

Balance Sheet Components

12 Months Ended

Dec. 31, 2023

BALANCE SHEET COMPONENTS [Abstract]

Balance Sheet Components

8.	BALANCE SHEET COMPONENTS (IN THOUSANDS)


	As of December 31,
	2022		2023
Accounts receivable, net
Accounts receivable	$	81,453		83,762
Allowance for credit losses		(13,912)		(12,144)

	$	67,541		71,618


	As of December 31,
	2022		2023
Prepaid and other current assets
Matching loans due from a related party (See Note 9)	$	34,123	$	33,665
Prepaid taxes		11,468		17,183
Prepaid revenue-sharing costs		12,552		12,400
Prepaid content and license costs (1)		7,349		5,964
Prepaid professional fees		1,999		1,970
Receivables from third party payment platforms		1,711		1,144
Prepaid rental deposits		1,717		1,126
Prepaid advertising and promotion fees		3,437		645
Employee advances		1,023		534
Interest receivable from bank deposits with original maturities of three months or less		430		447
Prepaid office rent and facilities expenses		320		290
Others		6,964		6,603

	$	83,093	$	81,971


Other short-term liabilities
Matching loans due to a related party (See Note 9)		34,123		34,123
Share-based awards in Changyou (See Note 18)		26,906		27,831
Deposits from customers		11,100		10,187
Contract deposits from advertisers		2,030		1,743
Lease liabilities		2,039		1,187
Consideration payable for equity investments		707		695
Contingent liability related to Shanghai Jingmao liquidation (2)		21,172		0
Other payables related to Shanghai Jingmao liquidation (3)		8,587		0
Others		7,868		5,716

	$	114,532	$	81,482

Note (1): Changyou recognized impairment losses of $5.8 million and $2.0 million for prepaid and other current assets related to content and game licenses for 2023 and 2022, respectively.

Note (2): The contingent liability represented the aggregate of estimated potential payments to third parties in connection with the liquidation of Shanghai Jingmao. The stated amount of the contingent liability reflected Changyou’s best estimate as of December 31, 2022 pursuant to ASC

450-20.

In August 2023, the bankruptcy proceeding was concluded by the court, and the likelihood of the Company’s being required to pay such contingent liability became remote. As a result, Changyou reversed such previously recorded contingent liability and recognized the same amount as disposal gain.

Note (3): As of December 31, 2022, the stated amount in other payables represented the aggregate amount that Changyou received from the bankruptcy proceedings as a creditor of Shanghai Jingmao during the process of the liquidation of Shanghai Jingmao. In August 2023, as the bankruptcy proceeding was concluded by the court, Changyou reversed those payables and recognized the same amount, together with an additional distribution of $5.2 million received in 2023, as disposal gain.


	As of December 31,
	2022		2023
Receipts in advance and deferred revenue
Receipts in advance relating to:
Brand advertising business	$	2,696	$	2,527
Online game business		5,636		3,050
Other business		4,340		4,947

Total receipts in advance		12,672		10,524
Deferred revenue		35,408		40,305

	$	48,080	$	50,829

Other Income, Net (Details) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Rental income - from properties owned by Sohu

Government grant

$ 17,486

$ 4,608

$ 418

^[1]

7,530

10,025

10,427

Income from short-term investments

4,709

13,430

5,260

Additional deduction of Chinese mainland value-added tax and individual tax refunds

2,486

4,952

4,827

Investment income/(loss)

1,707

(5,381)

6,352

Donations

(31)

(1,565)

Impairment loss on equity investments

$ (12,000)

(283)

^[2]

(11,954)

^[2]

(215)

^[2]

2,111

1,994

3,912

Total

$ 35,746

$ 17,643

$ 29,416

[1]	Sogou leased from Sohu, on an arms-length basis, office space at Sohu.com Internet Plaza under a lease that expired on December 31, 2022. Since 2023, the Company has leased this entire building to third-party tenants.
[2]	In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Summary of Significant Accounting Policies (Revenue Recognition, Contract Balances) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]
Allowance for credit losses	$ 12.1	$ 13.9
Amount of revenue recognized that included in receipts in advance and deferred revenue	$ 43.5

Segment Information (Segment Operating Information by Segment) (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

$ 600,672

$ 733,872

$ 835,576

(145,740)

^[1]

(191,382)

^[2]

(204,394)

^[3]

454,932

542,490

631,182

^[4]

(17)

(191)

(277)

454,915

542,299

630,905

(279,686)

^[1]

(258,746)

^[2]

(264,959)

^[3]

(213,423)

^[1]

(225,352)

^[2]

(182,522)

^[3]

(48,425)

^[1]

(54,326)

^[2]

(77,651)

^[3]

^[4]

(691)

(4,748)

(8,301)

(542,225)

(543,172)

(533,433)

Income/(loss) before income tax expense

(87,310)

(873)

97,472

Other income, net

35,746

17,643

29,416

Interest income

45,222

17,311

15,641

Interest expense

(7,500)

Exchange difference

692

6,524

(3,462)

(5,650)

40,605

131,567

Income tax expense

(60,420)

(57,946)

(62,296)

Net income/(loss) from continuing operations

(66,070)

(17,341)

69,271

Net income from discontinued operations

35,426

864,902

Net income/(loss)

(30,644)

(17,341)

934,173

Operating Segments [Member] | Sohu [Member]

116,228

141,586

186,606

(78,858)

^[1]

(98,373)

^[2]

(113,881)

^[3]

37,370

43,213

72,725

^[4]

(7)

(47)

(1)

37,363

43,166

72,724

(127,038)

^[1]

(120,431)

^[2]

(113,186)

^[3]

(174,526)

^[1]

(167,837)

^[2]

(126,126)

^[3]

(25,045)

^[1]

(32,494)

^[2]

(36,949)

^[3]

^[4]

(89)

(630)

(804)

(326,698)

(321,392)

(277,065)

Operating Segments [Member] | Changyou [Member]

(289,335)

(278,226)

(204,341)

484,709

592,286

648,970

(66,882)

^[1]

(93,009)

^[2]

(90,517)

^[3]

417,827

499,277

558,453

^[4]

(10)

(144)

(276)

417,817

499,133

558,177

(152,911)

^[1]

(138,315)

^[2]

(151,773)

^[3]

(38,899)

^[1]

(57,515)

^[2]

(56,396)

^[3]

(23,380)

^[1]

(21,832)

^[2]

(40,702)

^[3]

^[4]

(602)

(4,118)

(7,497)

(215,792)

(221,780)

(256,368)

202,025

277,353

301,809

Eliminations [Member]

(265)

^[1]

^[2]

^[3]

(265)

^[4]

(265)

263

^[1]

^[2]

^[3]

^[1]

^[2]

^[3]

^[1]

^[2]

^[3]

^[4]

265

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

$ 0

$ 4

[1]	Total depreciation and amortization expenses of Sohu and Changyou were $18.8 million and $11.4 million, respectively, for the year ended December 31, 2023.
[2]	Total depreciation and amortization expenses of Sohu and Changyou were $19.8 million and $11.5 million, respectively, for the year ended December 31, 2022.
[3]	Total depreciation and amortization expenses of Sohu and Changyou were $23.4 million and $12.6 million, respectively, for the year ended December 31, 2021.
[4]	“SBC” stands for share-based compensation expense.

Balance Sheet Components Account and Financing Receivables, net (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts receivable, net
Accounts receivable	$ 83,762	$ 81,453
Allowance for credit losses	(12,144)	(13,912)	$ (12,358)	$ (7,007)
Accounts receivable, net	$ 71,618	$ 67,541

Discontinued Operations (Tables) - Sogou Inc. [Member]

12 Months Ended

Dec. 31, 2023

Comprehensive Income Information of Discontinued Operations


	Year Ended December 31,
	2021 (1)
Revenues	$	407,607
Cost of revenues		274,408

Gross profit		133,199

Operating expenses:
Research and development (2)		141,506
Sales and marketing (2)		53,481
General and administrative (2)		11,854
Total operating expenses		206,841

Operating loss		(73,642)

Interest income		2,377
Interest expense		(761)
Foreign currency exchange loss		(848)
Other income, net		81,655

Income from discontinued operations before income tax expense		8,781
Income tax benefit		(1,112)

Results of operations from discontinued operations, net of tax		9,893
Gain on disposal of discontinued operations		855,009

Net income from discontinued operations, net of tax		864,902

Note (1): Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.

Note (2): Expenses generated from marketing services between the Sohu Group and Sogou, and leasing expenses generated from a building that Sohu leased to Sogou

were not eliminated because those expenses continued after the disposal of the discontinued operations.

Schedule Of Effective Income tax Rate Of Discontinued Operations


	Year Ended December 31,
	2021 (1)(3)
Statutory Rate:		25%
Effect of tax holidays applicable to subsidiaries and consolidated VIEs		127%
Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs		(90%)
Changes in valuation allowance for deferred tax assets		349%
Research and development super-deduction and other permanent book-tax differences		(249%)
Capital gains from equity investments		(175%)

		(13%)

Note (1): Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.

Note (3): The changes in the effective tax rate for the period ended September 23, 2021 resulted from the lower income from discontinued operations before income tax expense.

Cash Flow Information of Discontinued Operations


	Year Ended December 31,
	2021 (1)
Net cash used in discontinued operating activities	$	(175,888)
Net cash provided by discontinued investing activities		1,054,148
Net cash used in discontinued financing activities		(9,132)

Note (1): Includes the financial results of the discontinued operations from January 1, 2021 to September 23, 2021.

Summary of Significant Accounting Policies (Noncontrolling Interest Recognition) (Details)	Apr. 17, 2020
Sohu [Member] \| Common Stock [Member] \| Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of ordinary shares held	100.00%
Changyou [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Voting power held by the Company	100.00%

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Taxation

12 Months Ended

Dec. 31, 2023

TAXATION [Abstract]

Taxation

15.

TAXATION

Income Tax

Cayman Island Tax

Sohu.com Inc., a Delaware corporation, was dissolved on May 31, 2018 and Sohu.com Limited, a Cayman Islands company that immediately prior to the dissolution of Sohu.com Inc. was a direct wholly-owned subsidiary of Sohu.com Inc., replaced Sohu.com Inc. as the

top-tier,

publicly-traded holding company of the Sohu Group. Under the current tax laws of the Cayman Islands, Sohu.com Limited is not subject to tax on its income or capital gains, and no Cayman Islands withholding tax will be imposed upon any payment of dividends by Sohu.com Limited to its shareholders.

Hong Kong Tax

The Group’s subsidiaries incorporated in Hong Kong are subject to profits tax in Hong Kong at the rate of 16.5% for each of the years ended December 31, 2021, 2022 and 2023.

Chinese Mainland Income Tax

The majority of the subsidiaries and VIEs of the Sohu Group are based in the Chinese mainland and are subject to income taxes in the Chinese mainland. These Chinese mainland-based subsidiaries and VIEs conduct substantially all of the Sohu Group’s operations, and generate most of the Sohu Group’s income or losses. The Chinese mainland generally imposes an income tax rate of 25%

on all enterprises, but grants preferential tax treatment to HNTEs and Software Enterprises.

Under preferential tax treatment, HNTEs can enjoy an income tax rate of 15%, but need to

re-apply

every three years. During this

three-yea

r period, an HNTE must conduct a qualification self-review each year to ensure it meets the HNTE criteria and is eligible for the 15% preferential tax rate for that year. If an HNTE fails to meet the criteria for qualification as an HNTE in any year, the enterprise cannot enjoy the 15% preferential tax rate in that year, and must instead use the regular 25% income tax rate.

Chinese mainland income tax laws and related implementing regulations provide that a Software Enterprise is entitled to an income tax exemption for two years beginning with its first profitable year and a

% reduction to a rate of

12.5

% for the subsequent three years. Enterprises wishing to enjoy the status of a Software Enterprise must perform a self-assessment each year to ensure they meet the criteria for qualification and file required supporting documents with the Ministry of Industry and Information Technology of China and the relevant tax authorities before using the preferential income tax rates. Such enterprises will be subject to the relevant regulatory authorities’ assessment each year as to whether they are entitled to use the relevant preferential income tax rates. If at any time during the preferential tax treatment years an enterprise uses the preferential income tax rates but the relevant authorities determine that it fails to meet applicable criteria for qualification, the relevant authorities may revoke the enterprise’s Software Enterprise status.

Principal Entities Qualified as HNTEs

As of December 31, 2023, the following principal entities of the Sohu Group were qualified as HNTEs and were entitled to an income tax rate of 15%.

Gamease, AmazGame, Sohu Media and Guangzhou Qianjun

re-applied

for HNTE qualification and received approval in October 2023, October 2023, November 2023 and December 2023, respectively. They are entitled to continue to enjoy the beneficial tax rate qualified as HNTEs for the years 2023 through 2025, and will need to

re-apply

for HNTE qualification in 2026.

Gamespace, Changyou Chuangxiang and Sohu New Momentum qualified as HNTEs for the years 2022 through 2024, and will need to

re-apply

for HNTE qualification in 2025.

Video Tianjin and Sohu Internet qualified as HNTEs for the years 2021 through 2023, and will need to

re-apply

for HNTE qualification in 2024.

U.S. Corporate Income Tax

Sohu.com Inc., which was formerly the

top-tier

one-time

Toll Charge on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings.

Treatment of Toll Charge Related to the U.S. TCJA

non-U.S.

For the fourth quarter of 2018, the Sohu Group’s management

re-evaluated

the impact on the Sohu Group of the Toll Charge under the U.S. TCJA. Management determined that it was more likely than not, based on the technical merits, that the tax position that the Sohu Group had no Toll Charge liability would be sustained. The Group recognized a tax benefit in the amount of $77 million, which was the largest amount that management determined to be greater than 50% likely to be realized upon settlement with the U.S. IRS. As a result, as of December 31, 2018, the Sohu Group had an unrecognized tax benefit in the amount of $142 million, which represented the difference between the tax benefit recognized in the fourth quarter of 2018 and management’s previous estimate of the Toll Charge. The estimate remained unchanged as of December 31, 2023.

In addition, the Sohu Group accrued $

million,

$8 million and $13 million, respectively, in interest on the unrecognized tax benefit for the years

2021,

2022 and 2023.

Composition of Income Tax Expense

Sohu.com Limited is not subject to income or capital gains tax under the current laws of the Cayman Islands. There are no other taxes likely to be material to Sohu.com Limited levied by the government of the Cayman Islands.

The components of income before income taxes are as follows (in thousands):


	Year ended December 31,
	2021			2022		2023

Income/(loss) before income tax expense
Income/(loss) from Chinese mainland operations	$	153,708		$	37,146	$	(22,560)
Income/(loss) from non-Chinese mainland operations		(22,141	)		3,459		16,910

Total income/(loss) before income tax expense from continuing operations	$	131,567		$	40,605	$	(5,650)

Income tax expense applicable to Chinese mainland operations
Current tax	$	31,089		$	27,735	$	22,701
Deferred tax		26,207			22,524		24,728

Subtotal income tax expense applicable to Chinese mainland operations		57,296			50,259		47,429
Non-Chinese mainland income tax expense		4,817			7,534		12,850
Non-Chinese mainland withholding tax expense		183			153		141

Total income tax expense from continuing operations	$	62,296		$	57,946	$	60,420

In 2023, of the $60.4 million total income tax expense, $47.4 million was from Chinese mainland tax, resulting primarily from accrued regular income tax expense of $36.8 million, and $13 million was for U.S. corporate income tax, resulting primarily from accrued interest on an unrecognized tax benefit.

In 2022, of the $57.9 million total income tax expense, $50.3 million was from Chinese mainland tax, resulting primarily from accrued regular income tax expense of $46.6 million, and $8 million was for U.S. corporate income tax, resulting primarily from accrued interest on an unrecognized tax benefit.

In 2021, of the $62.3 million total income tax expense, $57.3 million was from Chinese mainland tax, resulting primarily from accrued regular income tax expense of $48.4 million, and $5 million was for U.S. corporate income tax, resulting primarily from accrued interest on an unrecognized tax benefit.

The combined effects of the income tax exemption and reduction available to the Group are as follows (in thousands, except per share data):


	Year Ended December 31,
	2021		2022			2023

Tax holiday effect	$	1,635	$	(6,282	)	$	(18,961	)
Basic net income/(loss) per share effect		0.04		(0.18	)		(0.56	)

Effective Tax Rate

The Chinese mainland generally imposes an income tax rate of 25% on all enterprises, but grants preferential tax treatment to HNTEs and Software Enterprises.

The U.S. TCJA significantly modified the U.S. Internal Revenue Code by, among other things, reducing the statutory U.S. federal corporate income tax rate from

35% to 21%

for taxable years beginning after December 31, 2017; limiting and/or eliminating many business deductions; migrating the U.S. to a territorial tax system with a one-time Toll Charge on a mandatory deemed repatriation of previously deferred foreign earnings of certain foreign subsidiaries; subject to certain limitations, generally eliminating U.S. corporate income tax on dividends from foreign subsidiaries; and providing for new taxes on certain foreign earnings.

U.S. Corporate Income Tax

” and “

Treatment of Toll Charge Related to the U.S. TCJA.

”


	Year Ended December 31,
	2021			2022			2023

Statutory Rate:		25	%		25	%		25	%
Effect of tax holidays applicable to subsidiaries and consolidated VIEs (1)		(1	%)		15	%		(335	%)
Tax differential from statutory rate applicable to subsidiaries and consolidated VIEs		3	%		0	%		44	%
Effect of withholding taxes		19	%		56	%		(331	%)
Changes in valuation allowance for deferred tax assets		31	%		116	%		(1,077	%)
Research and development super-deduction (2)		(19	%)		(85	%)		737	%
Others		(14	%)		(3	%)		95	%

		44	%		124	%		(842	%)

Note (1): The change in the regular 25%

Chinese Mainland Withholding Tax on Dividends

Dividends distributed by foreign invested enterprises in the Chinese mainland to their immediate holding companies outside the Chinese mainland are subject to a 10% withholding tax. A lower withholding tax rate may be applied if there is a tax treaty between the Chinese mainland and the jurisdiction of the foreign holding company. A holding company in Hong Kong, for example, will be subject to a 5% withholding tax rate under an arrangement between the Chinese mainland and the Hong Kong Special Administrative Region on the “Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income,” if such holding company is considered a

non-Chinese

mainland resident enterprise and holds at least 25% of the equity interests in the Chinese mainland foreign invested enterprise distributing the dividends, subject to approval of the local tax authority in the Chinese mainland. However, if the Hong Kong holding company is not considered to be the beneficial owner of such dividends under applicable Chinese mainland tax regulations, such dividend will remain subject to a withholding tax rate of 10%.

Under Changyou’s dividend policy, all of Changyou’s Chinese mainland subsidiaries (not including the Changyou VIEs and their subsidiaries) will be able to distribute their cumulative available and undistributed earnings to their direct overseas parent companies in future periods. As of December 31, 2023, the Sohu Group had accrued deferred tax liabilities related to Changyou in the amount of

$253.5 million for Chinese mainland withholding tax.

The Sohu Group currently does not intend to have any of its Chinese mainland subsidiaries or the VIEs distribute any undistributed profits of such subsidiaries or VIEs to their direct overseas parent companies, but rather intends that such profits will be permanently reinvested by such subsidiaries and VIEs for their Chinese mainland operations. As of December 31, 2023, the total amount of undistributed profits from the Chinese mainland subsidiaries and VIEs for which no withholding tax had been accrued was

$497.6

million, and the unrecognized tax liabilities were

$49.8 million.

Chinese Mainland Value-Added Tax

and the available input VAT amount (at the rate applicable to the supplier).

Deferred Tax Assets and Liabilities

Significant components of the Group’s deferred tax assets and liabilities consist of the following (in thousands):


	As of December 31,
	2022			2023

Deferred tax assets:
Net operating loss from operations	$	321,230		$	367,024
Accrued bonus and commissions		4,724			3,475
Intangible assets transfer		337			237
Others		9,938			9,472

Total deferred tax assets		336,229			380,208
Less: Valuation allowance		(320,589	)		(371,532	)

Net deferred tax assets	$	15,640		$	8,676


Deferred tax liabilities
Withholding tax for dividend	$	(239,013	)	$	(253,482	)
Others		(8,800	)		(8,033	)

Total deferred tax liabilities	$	(247,813	)	$	(261,515	)

Net deferred tax assets are recorded under other assets in the consolidated balance sheets. As of December 31, 2023, the Group had net operating losses from Chinese mainland entities of approximately $2.3 billion available to offset against future net profit for income tax purposes. The Group anticipates that it is more likely than not that these net operating losses may not be utilized based on its estimate of the operation performance of these Chinese mainland entities; therefore, $359.1 million in deferred tax assets generated from net operating losses were offset by a valuation allowance.

The following table sets forth the movement of the valuation allowances for deferred tax assets for the years presented (in thousands):


	For the Year Ended December 31,
	2021		2022		2023

Beginning balance	$	326,755	$	289,097	$	320,589
Provision for the year		45,787		69,087		60,554
Reversal for the year		(91,019)		(12,844)		(4,134)
Foreign currency translation adjustment		7,574		(24,751)		(5,477)

Ending balance	$	289,097	$	320,589	$	371,532

In 2023, $11.1 million of Chinese mainland net operating losses generated from previous years expired. Pursuant to a public announcement issued by the China State Administration of Taxation in August 2018, net operating losses of entities not qualified as HNTEs will expire between 2024 and 2028 if not utilized and those of entities qualified as HNTEs will expire in 2033. The reversal of valuation allowance was also due to the impact of changes in income tax rates upon preferential tax rates being obtained.

Uncertain Tax Positions

The following table summarizes the Group’s unrecognized tax benefit from January 1, 2021 to December 31, 2023 (in thousands):


	As of December 31,
	2021		2022			2023

Beginning balance	$	188,760	$	193,918		$	200,228
Increases related to prior year tax positions		4,827		7,534			12,850
Foreign currency translation adjustment		331		(1,224	)		(219	)

Ending balance	$	193,918	$	200,228		$	212,859

The increases in 2023, 2022 and 2021 were mainly due to interest recognized in connection with an unrecognized tax benefit.

The material jurisdictions in which the Group is subject to potential examination include the Chinese mainland and the United States. In general, the tax authorities in the Chinese mainland have up to five years and in certain cases up to 10 years, and the U.S. IRS has up to three years and in certain cases up to six years, to conduct examinations of the tax filings of the Group. The remaining period for the U.S. IRS to conduct an examination of the Group’s filing in connection with the unrecognized tax benefit in relation to the Toll Charge is expected to be approximately two years. All of these related tax years are open for the Sohu Group.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Leases (Supplemental Balance Sheet Information Related to the Operating Leases) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets:
Operating lease right-of-use assets	$ 3,348	$ 2,479
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other Assets, Noncurrent	Other Assets, Noncurrent
Liabilities:
Current lease liabilities	$ 1,187	$ 2,039
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Other Liabilities, Current	Other Liabilities, Current
Non-current lease liabilities	$ 2,130	$ 340
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other Long Term Liabilities	Other Long Term Liabilities
Total operating lease liabilities	$ 3,317	$ 2,379
Operating Lease, Liability, Statement of Financial Position [Extensible List]	Liabilities	Liabilities

Consolidated Balance Sheets - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Current assets:

Accounts receivable, net (including $1,655 and $1,506, respectively, due from related parties as of December 31, 2022 and 2023)

$ 362,504

$ 697,821

Restricted cash

3,184

3,641

Short-term investments

597,770

473,624

71,618

67,541

Prepaid and other current assets (including $34,123 and $33,665, respectively, due from a related party as of December 31, 2022 and 2023)

81,971

83,093

Total current assets

1,117,047

1,325,720

Long-term investments, net

269,058

^[1]

288,226

^[2]

Goodwill

47,163

47,415

45,198

26,012

Intangible assets, net

2,226

5,394

Long-term time deposits

388,613

265,802

Other assets

12,793

19,207

Accounts payable (including accounts payable of consolidated variable interest entities ("VIEs") without recourse to the Company of $10,909 and $7,916, respectively, as of December 31, 2022 and 2023)

1,882,098

1,977,776

Current liabilities:

44,609

56,449

Accrued liabilities (including accrued liabilities of consolidated VIEs without recourse to the Company of $37,946 and $28,525, respectively, as of December 31, 2022 and 2023)

103,779

126,461

Receipts in advance and deferred revenue (including receipts in advance and deferred revenue of consolidated VIEs without recourse to the Company of $40,948 and $43,958, respectively, as of December 31, 2022 and 2023)

50,829

48,080

Accrued salary and benefits (including accrued salary and benefits of consolidated VIEs without recourse to the Company of $6,229 and $4,534, respectively, as of December 31, 2022 and 2023)

50,330

60,754

Tax payables (including tax payables of consolidated VIEs without recourse to the Company of $1,183 and $1,067, respectively, as of December 31, 2022 and 2023)

11,363

10,612

Other short-term liabilities (including other short-term liabilities of consolidated VIEs without recourse to the Company of $15,102 and $13,883, respectively, as of December 31, 2022 and 2023, and due to a related party of $34,123 and $34,123, respectively, as of December 31, 2022 and 2023.)

81,482

114,532

Total current liabilities

342,392

416,888

Long-term other payables

3,924

1,795

Long-term tax liabilities (including long-term tax liabilities of consolidated VIEs without recourse to the Company of $13,242 and $13,021, respectively, as of December 31, 2022 and 2023)

212,859

200,229

Deferred tax liabilities (including deferred tax liabilities of consolidated VIEs without recourse to the Company of $549 and nil, respectively, as of December 31, 2022 and 2023)

261,515

247,814

Other long-term liabilities (including other long-term liabilities of consolidated VIEs without recourse to the Company of nil and $33, respectively, as of December 31, 2022 and 2023)

2,130

340

Total long-term liabilities

480,428

450,178

Total liabilities

822,820

867,066

Commitments and contingencies

Sohu.com Limited shareholders' equity:

Ordinary Shares: $0.001 par value per share (75,400 shares authorized; 33,737 shares and 33,049 shares, respectively, issued and outstanding as of December 31, 2022 and 2023)

Additional paid-in capital

866,551

866,455

Treasury Stock: $0.001 par value per share (nil and 696 shares, respectively, as of December 31, 2022 and 2023)

(6,560)

Accumulated other comprehensive loss

(46,480)

(32,837)

Accumulated earnings

245,411

275,790

Total Sohu.com Limited shareholders' equity

1,058,956

1,109,442

Noncontrolling interest

322

1,268

Total shareholders' equity

1,059,278

1,110,710

Total liabilities and shareholders' equity

$ 1,882,098

$ 1,977,776

[1]	Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.
[2]	Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.

Concentration Risks (Details)	12 Months Ended
Concentration Risks (Details)	Dec. 31, 2023 USD ($) Institutions	Dec. 31, 2022 USD ($) Institutions	Dec. 31, 2021 USD ($)
Concentration Risk [Line Items]
Revenues	$ 600,672,000	$ 733,872,000	$ 835,576,000
TLBB PC [Member]
Concentration Risk [Line Items]
Revenues	321,400,000
Legacy TLBB Mobile [Member]
Concentration Risk [Line Items]
Revenues	$ 55,400,000
Customer Risk [Member] \| Total revenues [Member]
Concentration Risk [Line Items]
Description of concentration risk for operation risk	For the years ended December 31, 2023, 2022 and 2021, there were no revenues from customers that individually represent greater than 10% of the total online advertising revenues.	For the years ended December 31, 2023, 2022 and 2021, there were no revenues from customers that individually represent greater than 10% of the total online advertising revenues.	For the years ended December 31, 2023, 2022 and 2021, there were no revenues from customers that individually represent greater than 10% of the total online advertising revenues.
Customer Risk [Member] \| Online Advertising Revenue [Member]
Concentration Risk [Line Items]
Revenues from customers that individually represent greater than 10% of total online advertising revenues	$ 0	$ 0	$ 0
Product Risk [Member] \| Online game revenues [Member] \| Changyou [Member] \| TLBB PC [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	67.00%
Product Risk [Member] \| Online game revenues [Member] \| Changyou [Member] \| Legacy TLBB Mobile [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	12.00%
Product Risk [Member] \| Total revenues [Member] \| TLBB PC [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	53.00%
Product Risk [Member] \| Total revenues [Member] \| Legacy TLBB Mobile [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	9.00%
Product Risk [Member] \| Total revenues [Member] \| Changyou [Member] \| TLBB PC [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	66.00%
Product Risk [Member] \| Total revenues [Member] \| Changyou [Member] \| Legacy TLBB Mobile [Member]
Concentration Risk [Line Items]
Percentage of concentration risk	11.00%
Credit Risk [Member] \| Cash and Cash Equivalents, Short-term Investments, and Long-term Time Deposits [Member] \| CHINA
Concentration Risk [Line Items]
Percentage of concentration risk	60.00%	62.00%
Number of financial institutions cash and cash equivalents and short-term investment concentrated held in \| Institutions	14	14
Credit Risk [Member] \| Total Cash [Member]
Concentration Risk [Line Items]
Maximum percentage of Sohu's cash and bank deposits in any single financial institution	30.00%	34.00%

Cover Page	12 Months Ended
Cover Page	Dec. 31, 2023 shares
Document Information [Line Items]
Document Type	20-F
Entity Registrant Name	SOHU.COM LIMITED
Entity Central Index Key	0001734107
Document Period End Date	Dec. 31, 2023
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	33,048,684
Entity Shell Company	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Document Accounting Standard	U.S. GAAP
Document Shell Company Report	false
Entity File Number	001-38511
Entity Incorporation, State or Country Code	E9
Document Registration Statement	false
Entity Address, Address Line One	Level 18, Sohu.com Media Plaza
Entity Address, Address Line Two	Block 3, No. 2 Kexueyuan South Road, Haidian District
Entity Address, City or Town	Beijing
Entity Address, Postal Zip Code	100190
Entity Address, Country	CN
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	Joanna Lv
Entity Address, Address Line One	Level 18, Sohu.com Media Plaza
Entity Address, Address Line Two	Block 3, No. 2 Kexueyuan South Road, Haidian District
Entity Address, City or Town	Beijing
Entity Address, Postal Zip Code	100190
Entity Address, Country	CN
Country Region	86
City Area Code	10
Local Phone Number	6272 6666
Contact Personnel Email Address	IR@sohu-inc.com
American Depositary Shares [Member]
Document Information [Line Items]
Title of 12(b) Security	American Depositary Shares, each representing one ordinary share, par value US$0.001 per share
Trading Symbol	SOHU
Security Exchange Name	NASDAQ
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Ordinary shares
No Trading Symbol Flag	true

Share-based Compensation Expense (Tables)

12 Months Ended

Dec. 31, 2023

SHARE-BASED COMPENSATION EXPENSE [Abstract]

Share-based compensation expense recognized in costs and expenses

Share-based compensation expense was recognized in costs and expenses for the years ended December 31, 2021, 2022 and 2023 as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2021		2022		2023
Cost of revenues	$	277	$	191	$	17
Product development expenses		3,904		2,026		156
Sales and marketing expenses		166		128		26
General and administrative expenses		4,231		2,594		509

	$	8,578	$	4,939	$	708

Share-based compensation expense was recognized for share awards of Sohu (excluding Sohu Video), Changyou and Fox Video

Share-based compensation expense was recognized for share awards of Sohu (excluding Fox Video), Changyou and Fox Video as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2021			2022		2023
For Sohu (excluding Fox Video) share-based awards	$	1,849		$	677	$	96
For Changyou share-based awards		7,773			4,262		612
For Fox Video share-based awards		(1,044	)		0		0

	$	8,578		$	4,939	$	708

Fair Value Measurements (Short-term Investments, Long-term Investments and Long-term Time Deposits) (Details) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

^[1]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Investments in financial instruments

$ 473,624,000

$ 597,770,000

$ 473,624,000

Debt investment

22,945,000

Impairment loss

12,000,000

$ 283,000

^[1]

11,954,000

^[1]

$ 215,000

Time deposits [Member] | Minimum [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Restricted investment maturity period

3 months

Time deposits [Member] | Maximum [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Restricted investment maturity period

1 year

Long-term time deposits [Member] | Debt Securities [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair value change gain

$ 800,000

Long-term time deposits [Member] | Minimum [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Restricted investment maturity period

1 year

Fair Value, Measurements, Recurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Investments in financial instruments

$ 473,600,000

$ 597,800,000

473,600,000

Change in fair value of short-term investments

4,700,000

13,400,000

Impairment loss

$ 300,000

$ 12,000,000

[1]	In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Taxation (Chinese Mainland Value-Added Tax) (Details) - State Administration of Taxation, China [Member]	12 Months Ended
	Dec. 31, 2023
Minimum [Member]
Value-added tax [Line Items]
Value-added tax rate	6.00%
Maximum [Member]
Value-added tax [Line Items]
Value-added tax rate	13.00%

Share-based Compensation Expense

12 Months Ended

Dec. 31, 2023

SHARE-BASED COMPENSATION EXPENSE [Abstract]

Share-based Compensation Expense

5.	SHARE-BASED COMPENSATION EXPENSE

Sohu (excluding Fox Video) and Changyou have incentive plans, and Fox Video before January 4, 2022 had an incentive plan, for the granting of share-based awards, including share options and restricted share units, to members of the boards of directors, management and other key employees.

Share-based compensation expense was recognized in costs and expenses for the years ended December 31, 2021, 2022 and 2023 as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2021		2022		2023
Cost of revenues	$	277	$	191	$	17
Product development expenses		3,904		2,026		156
Sales and marketing expenses		166		128		26
General and administrative expenses		4,231		2,594		509

	$	8,578	$	4,939	$	708

Share-based compensation expense was recognized for share awards of Sohu (excluding Fox Video), Changyou and Fox Video as follows (in thousands):


	Year Ended December 31,
Share-based compensation expense	2021			2022		2023
For Sohu (excluding Fox Video) share-based awards	$	1,849		$	677	$	96
For Changyou share-based awards		7,773			4,262		612
For Fox Video share-based awards		(1,044	)		0		0

	$	8,578		$	4,939	$	708

The negative amounts in the tables above resulted from

re-measured

compensation expense based on the then-current fair value of the awards on the reporting date.

There was no capitalized share-based compensation expense for the years ended December 31, 2023, 2022 and 2021.

The Company and Nature of Operations (Information of Subsidiaries and VIEs) (Details)	12 Months Ended
	Dec. 31, 2023
Sohu.com (Hong Kong) Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Apr. 19, 2000
Place of Incorporation	Hong Kong
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Sohu New Era Information Technology Co., Ltd. ("Sohu Era") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jul. 25, 2003
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Sohu.com (Search) Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Oct. 28, 2005
Place of Incorporation	Cayman Islands
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Sohu New Media Information Technology Co., Ltd. ("Sohu Media") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jun. 19, 2006
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Changyou.com Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Aug. 06, 2007
Place of Incorporation	Cayman Islands
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Changyou.com (HK) Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Aug. 13, 2007
Place of Incorporation	Hong Kong
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing AmazGame Age Internet Technology Group Co., Ltd. ("AmazGame") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Sep. 26, 2007
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Sohu.com (Game) Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Feb. 11, 2008
Place of Incorporation	Cayman Islands
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Changyou Gamespace Software Technology Co., Ltd. ("Gamespace") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Oct. 29, 2009
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Changyou.com Korea LLC [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jan. 07, 2010
Place of Incorporation	Korea
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Sohu New Momentum Information Technology Co., Ltd. ("Sohu New Momentum") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	May 31, 2010
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Fox Information Technology (Tianjin) Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Nov. 17, 2011
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Sohu Focus Limited [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jul. 11, 2013
Place of Incorporation	Cayman Islands
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Sohu Focus (HK) Limited ("Focus HK") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jul. 26, 2013
Place of Incorporation	Hong Kong
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Changyou Chuangxiang Software Technology Co., Ltd. ("Changyou Chuangxiang") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Nov. 08, 2016
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Century High-Tech Investment Co., Ltd. ("High Century") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Dec. 28, 2001
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Heng Da Yi Tong Information Technology Co., Ltd. ("Heng Da Yi Tong") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Feb. 07, 2002
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Sohu Internet Information Service Co., Ltd. ("Sohu Internet") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jul. 31, 2003
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Gamease Age Digital Technology Co., Ltd. ("Gamease") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Aug. 23, 2007
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Sohu Donglin Advertising Co., Ltd. ("Donglin") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	May 17, 2010
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Shanghai ICE Information Technology Co., Ltd. ("Shanghai ICE") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	May 28, 2010
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Guanyou Gamespace Digital Technology Co., Ltd. ("Guanyou Gamespace") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Aug. 05, 2010
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Tianjin Jinhu Culture Development Co., Ltd ("Tianjin Jinhu") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Nov. 24, 2011
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Beijing Focus Interactive Information Service Co., Ltd. ("Focus Interactive") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Jul. 15, 2014
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%
Guangzhou Qianjun Network Technology Co., Ltd. ("Guangzhou Qianjun") [Member]
Organization and Nature of Operations [Line Items]
Date of Incorporation	Nov. 25, 2014
Place of Incorporation	People’s Republic of China
Effective Interest held through equity ownership/contractual arrangements.	100.00%

Net Income/(Loss) per Share

12 Months Ended

Dec. 31, 2023

NET INCOME/(LOSS) PER SHARE [Abstract]

Net Income/(Loss) per Share

20.	NET INCOME/(LOSS) PER SHARE

Additionally, for purposes of calculating the numerator of diluted net income/(loss) per share, the net income/(loss) attributable to Sohu is calculated as discussed below. The adjustment will not be made if there is an anti-dilutive effect.

Changyou’s Net Income/(Loss) Attributable to Sohu

As a result of the completion of the Changyou Merger, Sohu holds 100% of the combined total of Changyou’s outstanding ordinary shares, so Changyou’s net income/(loss) is wholly attributable to Sohu.

Sogou’s Net Income/(Loss) Attributable to Sohu (Discontinued)

In the calculation of Sohu’s diluted net income/(loss) per share, assuming a dilutive effect, the percentage of Sohu’s shareholding in Sogou was calculated by treating convertible preferred shares issued by Sogou as having been converted at the beginning of the period and unvested Sogou share options where the performance targets had been achieved, as well as vested but unexercised Sogou share options, as having been exercised during the period. The dilutive effect of share-based awards with a performance requirement was not considered before the performance targets were actually met. The effect of this calculation is presented as “incremental dilution from Sogou” in the table below. Assuming an anti-dilutive effect, all of these Sogou shares and share options are excluded from the calculation of Sohu’s diluted income/(loss) per share. As a result, Sogou’s net income/(loss) attributable to Sohu on a diluted basis equals the number used for the calculation of Sohu’s basic net income/(loss) per share.

As a result of the completion of the Tencent/Sohu Sogou Share Purchase, the Sohu Group no longer has any ownership interest in Sogou, and Sogou is not included in the Sohu Group’s consolidated financial statements.

The following table presents the calculation of the Sohu Group’s basic and diluted net loss per share (in thousands, except per share data).


	Year Ended December 31,
	2021			2022			2023

Numerator:
Net income/(loss) from continuing operations attributable to Sohu.com Limited, basic	$	69,274		$	(17,343	)	$	(65,805	)
Net income from discontinued operations attributable to Sohu.com Limited, basic		858,451			0			35,426
Net income/(loss) attributable to Sohu.com Limited, basic		927,725			(17,343	)		(30,379	)
Effect of dilutive securities:
Incremental dilution from Sogou		(20	)		0			0
Net income/(loss) from continuing operations attributable to Sohu.com Limited, diluted		69,274			(17,343	)		(65,805	)
Net income from discontinued operations attributable to Sohu.com Limited, diluted		858,431			0			35,426

Net income/(loss) attributable to Sohu.com Limited, diluted	$	927,705		$	(17,343	)	$	(30,379	)


Denominator:
Weighted average basic ordinary shares outstanding		39,501			34,945			34,109

Weighted average diluted ordinary shares outstanding	$	39,501		$	34,945		$	34,109


Basic net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$	1.75		$	(0.50	)	$	(1.93	)
Discontinued operations		21.74			0			1.04

Net income/(loss) per share		23.49			(0.50	)		(0.89	)


Diluted net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$	1.75		$	(0.50	)	$	(1.93	)
Discontinued operations		21.74			0			1.04

Net income/(loss) per share		23.49			(0.50	)		(0.89	)

Related Party Transactions (Details) - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2016	Apr. 30, 2015	Aug. 31, 2014	Dec. 31, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Other short-term liabilities				$ 34,123	$ 34,123
Matching loan due from a related party				33,665	$ 34,123
Sohu [Member] \| Fox Financial Technology Group Limited [Member]
Related Party Transaction [Line Items]
Investment amount in period	$ 10,500	$ 16,100	$ 4,800
Sohu [Member] \| Changyou [Member] \| Fox Financial Technology Group Limited [Member] \| Prepaid Expenses and Other Current Assets [Member]
Related Party Transaction [Line Items]
Matching loan due from a related party				33,700
Sohu [Member] \| Changyou [Member] \| Fox Financial Technology Group Limited [Member] \| Other Current Liabilities [Member]
Related Party Transaction [Line Items]
Other short-term liabilities				$ 34,100

Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Net income from discontinued operations, net of tax

Net income/(loss)

$ (30,644)

$ (17,341)

$ 934,173

35,426

864,902

Adjustments to reconcile net income/(loss) to net cash provided by operating activities:

Amortization of intangible assets and purchased video content in prepaid expense

13,624

11,308

12,461

Depreciation

16,621

19,990

23,495

Share-based compensation expense

708

4,939

8,578

Impairment of long-term investments

^[1]

283

11,954

215

Impairment of other intangible assets and other assets

5,845

2,040

1,758

Investment (gain)/loss from long-term investments

(1,135)

6,150

(6,345)

Allowance for credit losses

(310)

116

7,970

Change in fair value of financial instruments

(199)

(10,340)

(2,470)

(522)

(288)

(909)

Changes in assets and liabilities:

Accounts receivable

(4,403)

4,504

444

Prepaid and other assets

951

(116)

(2,770)

Accounts payable

(5,489)

(17,552)

(904)

Accrued liabilities and other short-term liabilities

3,439

(4,611)

3,776

Tax payables

6,582

19,490

(4,968)

Deferred tax liabilities

24,286

21,862

26,239

(19,778)

(19,863)

(22,231)

Net cash provided by/(used in) continuing operating activities

(25,567)

32,242

113,610

Net cash provided by/(used in) operating activities

(175,888)

(25,567)

32,242

(62,278)

Purchase of intangible and other assets

Purchase of fixed assets

(3,225)

(8,506)

(6,718)

(15,187)

(15,335)

(35,489)

Purchase of long-term investments

(22,076)

(15,891)

Proceeds from time deposits

168,225

Purchase of time deposits

(295,488)

(90,666)

(188,215)

Proceeds from short-term investments

1,375,757

1,935,518

740,730

Purchase of short-term investments

(1,503,242)

(2,060,101)

(1,034,337)

Other cash proceeds related to investing activities

3,571

6,301

2,501

Net cash used in continuing investing activities

(291,665)

(232,789)

(537,419)

Net cash provided by discontinued investing activities

1,054,148

Net cash provided by/(used in) investing activities

(291,665)

(232,789)

516,729

Proceeds from short-term bank loans

153,000

Repurchase of Sohu Ordinary Shares, represented by ADSs

(6,560)

(82,136)

(17,418)

Repayments of loans from banks

(560,550)

Net cash used in continuing financing activities

(6,560)

(82,136)

(424,968)

Net cash used in financing activities

(9,132)

(6,560)

(82,136)

(434,100)

Effect of exchange rate changes on cash, cash equivalents and restricted cash

(11,982)

(16,773)

20,997

Net increase/(decrease) in cash, cash equivalents and restricted cash

(335,774)

(299,456)

41,348

Cash, cash equivalents and restricted cash at beginning of year

701,462

1,000,918

959,570

Cash, cash equivalents and restricted cash at end of year

365,688

701,462

1,000,918

Cash, cash equivalents and restricted cash of continuing operations, end of year

365,688

701,462

1,000,918

Supplemental cash flow disclosures from continuing operations:

Cash paid for income taxes

(28,053)

(39,636)

(46,145)

Cash paid for interest expense

(7,633)

Barter transactions

3,601

3,236

5,086

Supplemental schedule of non-cash investing activity from continuing operations:

Changes in payables and other liabilities related to fixed assets and intangible assets additions

$ (7,425)

$ (8,196)

$ (19,391)

[1]	In the fourth quarter of 2022, the Sohu Group recognized an impairment loss of $12.0 million for an equity investment in a third-party online game developer.

Segment Information

12 Months Ended

Dec. 31, 2023

SEGMENT INFORMATION [Abstract]

Segment Information

4.	SEGMENT INFORMATION

The Sohu Group’s segments are business units that offer different services and are reviewed separately by the CODM in deciding how to allocate resources and in assessing performance. The Group’s CODM is the Company’s Chief Executive Officer. There are two segments in the Sohu Group, consisting of Sohu and Changyou. As most of the Sohu Group’s long-lived assets are located in, and substantially all of the revenues of the Sohu Group’s reportable segments are derived from the Chinese mainland, where the Sohu Group’s services and products are provided to customers, no geographical information is presented.

The following tables present summary information by segment (in thousands):


	Year Ended December 31, 2021

	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	186,606	$	648,970	$	0	$	835,576
Segment cost of revenues (1)		(113,881)		(90,517)		4		(204,394)

Segment gross profit		72,725		558,453		4		631,182
SBC in cost of revenues (2)		(1)		(276)		0		(277)

Gross profit		72,724		558,177		4		630,905

Operating expenses:
Product development (1)		(113,186)		(151,773)		0		(264,959)
Sales and marketing (1)		(126,126)		(56,396)		0		(182,522)
General and administrative (1)		(36,949)		(40,702)		0		(77,651)
SBC in operating expenses (2)		(804)		(7,497)		0		(8,301)

Total operating expenses		(277,065)		(256,368)		0		(533,433)

Operating profit/(loss)		(204,341)		301,809		4		97,472

Other income, net								29,416
Interest income								15,641
Interest expense								(7,500)
Exchange difference								(3,462)

Income before income tax expense								131,567
Income tax expense								(62,296)

Net income from continuing operations								69,271
Net income from discontinued operations								864,902

Net income							$	934,173

Note (1): Total depreciation and amortization expenses of Sohu and Changyou were $23.4 million and $12.6 million, respectively, for the year ended December 31, 2021.

Note (2): “SBC” stands for share-based compensation expense.


	Year Ended December 31, 2022

	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	141,586	$	592,286	$	0	$	733,872
Segment cost of revenues (1)		(98,373)		(93,009)		0		(191,382)

Segment gross profit		43,213		499,277		0		542,490
SBC in cost of revenues (2)		(47)		(144)		0		(191)

Gross profit		43,166		499,133		0		542,299

Operating expenses:
Product development (1)		(120,431)		(138,315)		0		(258,746)
Sales and marketing (1)		(167,837)		(57,515)		0		(225,352)
General and administrative (1)		(32,494)		(21,832)		0		(54,326)
SBC in operating expenses (2)		(630)		(4,118)		0		(4,748)

Total operating expenses		(321,392)		(221,780)		0		(543,172)

Operating profit/(loss)		(278,226)		277,353		0		(873)

Other income, net								17,643
Interest income								17,311
Exchange difference								6,524

Income before income tax expense								40,605
Income tax expense								(57,946)

Net loss							$	(17,341)

Note (1): Total depreciation and amortization expenses of Sohu

and

Changyou were $19.8 million and $11.5 million, respectively, for the year ended December 31, 2022.

Note (2): “SBC” stands for share-based compensation expense.


	Year Ended December 31, 2023
	Sohu		Changyou		Eliminations		Consolidated
Revenues	$	116,228	$	484,709	$	(265)	$	600,672
Segment cost of revenues (1)		(78,858)		(66,882)		0		(145,740)

Segment gross profit		37,370		417,827		(265)		454,932
SBC in cost of revenues (2)		(7)		(10)		0		(17)

Gross profit		37,363		417,817		(265)		454,915

Operating expenses:
Product development (1)		(127,038)		(152,911)		263		(279,686)
Sales and marketing (1)		(174,526)		(38,899)		2		(213,423)
General and administrative (1)		(25,045)		(23,380)		0		(48,425)
SBC in operating expenses (2)		(89)		(602)		0		(691)

Total operating expenses		(326,698)		(215,792)		265		(542,225)

Operating profit/(loss)		(289,335)		202,025		0		(87,310)

Other income, net								35,746
Interest income								45,222
Exchange difference								692

Income before income tax expense								(5,650)
Income tax expense								(60,420)

Net loss from continuing operations								(66,070)

Net income from discontinued operations								35,426

Net loss							$	(30,644)

Note (1): Total depreciation and amortization expenses of Sohu and Changyou were $18.8 million and $11.4 million, respectively, for the year ended December 31, 2023.

Note (2): “SBC” stands for share-based compensation expense.


	As of December 31, 2022

	Sohu		Changyou		Eliminations		Consolidated

Cash and cash equivalents	$	466,976	$	230,845	$	0	$	697,821
Accounts receivable, net		38,969		28,572		0		67,541
Fixed assets, net (1)		148,447		139,779		0		288,226
Total assets (2)	$	1,891,414	$	2,572,768	$	(2,486,406)	$	1,977,776

Note (1): Total additions to fixed assets of Sohu and Changyou were $4.6 million and $1.0 million, respectively, for the year ended December 31, 2022.


	As of December 31, 2023

	Sohu		Changyou		Eliminations		Consolidated
Cash and cash equivalents	$	189,998	$	172,506	$	0	$	362,504
Accounts receivable, net		32,673		38,945		0		71,618
Fixed assets, net (1)		137,820		131,238		0		269,058
Total assets (2)	$	3,100,491	$	2,950,224	$	(4,168,617)	$	1,882,098

Note (1): Total additions to fixed assets of Sohu and Changyou were $1.1 million and $1.2 million, respectively, for the year ended December 31, 2023.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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COMMITMENTS AND CONTINGENCIES [Abstract]

Noncontrolling Interest

12 Months Ended

Dec. 31, 2023

NONCONTROLLING INTEREST [Abstract]

Noncontrolling Interest

19.	NONCONTROLLING INTEREST

Prior to the completion of the Tencent/Sohu Sogou Share Purchase, the noncontrolling interests in the Sohu Group’s consolidated financial statements consisted of noncontrolling interests for Sogou and noncontrolling interests reflecting economic interests in Changyou’s subsidiaries held by shareholders other than Changyou. As a result of the completion of the Tencent/Sohu Sogou Share Purchase, no noncontrolling interests are recognized except for noncontrolling interests reflecting economic interests in Changyou’s subsidiaries held by shareholders other than Changyou.

Noncontrolling Interest in the Consolidated Balance Sheets

Sohu holds 100% of the combined total of Changyou’s outstanding ordinary shares, and the noncontrolling interests recognized in the Sohu Group’s consolidated balance sheets reflect economic interests in Changyou’s subsidiaries held by shareholders other than Changyou. Noncontrolling interest of Changyou of $0.3 million and $1.3 million was recognized in the Sohu Group’s consolidated balance sheets as of December 31, 2023 and 2022, respectively.

Noncontrolling Interest in the Consolidated Statements of Comprehensive Income/(Loss)

For the years ended December 31, 2023, 2022 and 2021, the Sohu Group had net loss of $0.3 million, net income of $2,000 and net income of $6.4 million, respectively, attributable to the noncontrolling interest in the consolidated statements of comprehensive income/(loss).


	Year Ended December 31,
	2021			2022		2023

Changyou	$	(3	)	$	2	$	(265	)
Sogou		6,451			0		0

Total	$	6,448		$	2	$	(265	)

Noncontrolling Interest of Changyou

For the year

ended December 31, 2023, 2022 and 2021, respectively, net loss of $0.3 million, net income of $2,000 and net loss of $3,000, attributable to the noncontrolling interest of Changyou was recognized in the Sohu Group’s consolidated statements of comprehensive income/(loss).

Noncontrolling Interest of Sogou (Discontinued)

For the year ended December 31, 2021, net income of $6.5 million, attributable to the noncontrolling interest of Sogou that existed prior to the completion of the Tencent/Sohu Sogou Share Purchase on September 23, 2021, was recognized in the Sohu Group’s consolidated statements of comprehensive income/(loss), representing Sogou’s net income/(loss) attributable to shareholders other than Sohu.

Segment Information (Segment Operating Information by Segment) (Parenthetical) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Sohu [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization expenses	$ 18.8	$ 19.8	$ 23.4
Changyou [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization expenses	$ 11.4	$ 11.5	$ 12.6

Noncontrolling Interest (Noncontrolling Interest in Consolidated Statements of Comprehensive Income /(Loss)) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Noncontrolling Interest [Line Items]
Net income/(loss) attributable to noncontrolling interest shareholders	$ (265,000)	$ 2,000	$ 6,448,000
Changyou [Member]
Noncontrolling Interest [Line Items]
Net income/(loss) attributable to noncontrolling interest shareholders	(265,000)	2,000	(3,000)
Sogou [Member]
Noncontrolling Interest [Line Items]
Net income/(loss) attributable to noncontrolling interest shareholders	$ 0	$ 0	$ 6,451,000

Net Income/(Loss) per Share (Calculation of Sohu Group's Basic and Diluted Net Loss per Share) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net income/(loss) from continuing operations attributable to Sohu.com Limited, basic	$ (65,805)	$ (17,343)	$ 69,274
Net income/(loss) attributable to Sohu.com Limited, basic	(30,379)	(17,343)	927,725
Net income from discontinued operations attributable to Sohu.com Limited, basic	35,426	0	858,451
Net income/(loss) from continuing operations attributable to Sohu.com Limited, diluted	(65,805)	(17,343)	69,274
Net income from discontinued operations attributable to Sohu.com Limited, diluted	35,426	0	858,431
Net income/(loss) attributable to Sohu.com Limited, diluted	$ (30,379)	$ (17,343)	$ 927,705
Denominator:
Weighted average basic ordinary shares outstanding	34,109	34,945	39,501
Weighted average diluted ordinary shares outstanding	34,109	34,945	39,501
Basic net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	$ (1.93)	$ (0.5)	$ 1.75
Discontinued operations	1.04	0	21.74
Net income/(loss) per share	(0.89)	(0.5)	23.49
Diluted net income/(loss) per share attributable to Sohu.com Limited
Continuing operations	(1.93)	(0.5)	1.75
Discontinued operations	1.04	0	21.74
Net income/(loss) per share	$ (0.89)	$ (0.5)	$ 23.49
Sogou [Member]
Effect of dilutive securities:
Incremental dilution from Sogou	$ 0	$ 0	$ (20)

Summary of Significant Accounting Policies (Estimated Useful Lives of Fixed Assets) (Details)	Dec. 31, 2023 USD ($)
Office buildings [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, residual value	$ 0
Office buildings [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	47 years
Office buildings [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	36 years
Computer equipment and hardware [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, residual value	$ 0
Computer equipment and hardware [Member] \| Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	5 years
Computer equipment and hardware [Member] \| Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Lives (years)	4 years
Leasehold and building improvements [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, residual value	$ 0
Estimated Useful Lives	Leasehold and building improvements [Member]
Office furniture [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, residual value	$ 0
Estimated Useful Lives (years)	5 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Fixed assets, residual value	$ 0
Estimated Useful Lives (years)	4 years

Taxation (Uncertain Tax Positions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
TAXATION [Abstract]
Beginning balance	$ 200,228	$ 193,918	$ 188,760
Increases related to prior year tax positions	12,850	7,534	4,827
Foreign currency translation adjustment	(219)	(1,224)	331
Ending balance	$ 212,859	$ 200,228	$ 193,918

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 31, 2023

Commitments

The following table sets forth the Group’s commitments as of December 31, 2023 (in thousands):


	2024		2025		2026		2027		2028		Thereafter		Total Payments Required
Royalties and expenditures for licensed content of games	$	15,224		1,412		1,059		0		0		0		17,695
Purchase of content and services		8,029		290		23		0		0		0		8,342
Purchase of bandwidth		7,021		40		14		8		0		0		7,083
Operating lease obligations		3,512		1,083		981		0		0		0		5,576
Others		295		0		0		0		0		0		295

Total Payments Required	$	34,081		2,825		2,077		8		0		0		38,991

Chinese Mainland Contribution Plan

12 Months Ended

Dec. 31, 2023

Retirement Benefits [Abstract]

Chinese Mainland Contribution Plan

21.	CHINESE MAINLAND CONTRIBUTION PLAN

The Sohu Group’s subsidiaries and consolidated VIEs in the Chinese mainland participate in a government-mandated multi-employer defined contribution plan pursuant to which certain retirement, medical and other welfare benefits are provided to employees. Chinese mainland labor regulations require the Group’s subsidiaries and consolidated VIEs to pay to the local labor bureau a monthly contribution at a stated contribution rate based on the monthly compensation of qualified employees. The relevant local labor bureau is responsible for meeting all retirement benefit obligations; the Group’s Chinese mainland-based subsidiaries and consolidated VIEs have no further commitments beyond their monthly contributions. For the years ended December 31, 2023, 2022 and 2021, the Group’s Chinese mainland-based subsidiaries and consolidated VIEs contributed a total of $86.7 million, $87.6 million and $83.1 million, respectively, to these funds.

The entire disclosure for retirement benefits.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Financial information of consolidated VIEs

Fixed Assets

12 Months Ended

Dec. 31, 2023

FIXED ASSETS [Abstract]

Fixed Assets

12.	FIXED ASSETS

The following table summarizes the Sohu Group’s fixed assets (in thousands):


	As of December 31,
	2022		2023
Office buildings	$	367,296	$	361,172
Computer equipment and hardware		110,416		91,183
Leasehold and building improvements		34,212		33,704
Office furniture		6,301		5,374
Vehicles		3,085		2,957

Fixed assets, gross		521,310		494,390
Accumulated depreciation		(233,084)		(225,332	)

Fixed assets, net	$	288,226	$	269,058

For the years ended December 31, 2023, 2022 and 2021, depreciation expenses for fixed assets were $16.6 million, $20.0 million and $23.5 million, respectively.

Taxation (Movement of Valuation Allowances for Deferred Tax Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
TAXATION [Abstract]
Beginning balance	$ 320,589	$ 289,097	$ 326,755
Provision for the year	60,554	69,087	45,787
Reversal for the year	(4,134)	(12,844)	(91,019)
Foreign currency translation adjustment	(5,477)	(24,751)	7,574
Ending balance	$ 371,532	$ 320,589	$ 289,097

VIEs (Tables)

12 Months Ended

Dec. 31, 2023

VIES [Abstract]

The following financial information of the Sohu Group’s consolidated VIEs (including subsidiaries of these VIEs) is included in the accompanying consolidated financial statements (in thousands):


	As of December 31,
	2022		2023
ASSETS:
Cash and cash equivalents	$	21,732	$	6,665
Restricted cash		1,838		1,412
Short-term investments		4,604		18,743
Accounts receivable, net		38,622		32,953
Prepaid and other current assets		13,934		5,514
Intra-Group receivables due from subsidiaries		594,099		502,353

Total current assets		674,829		567,640

Fixed assets, net		352		203
Other non-current assets		53,450		48,538

Total assets	$	728,631	$	616,381


LIABILITIES:
Accounts payable	$	10,909	$	7,916
Accrued liabilities		37,946		28,525
Receipts in advance and deferred revenue		40,948		43,958
Other current liabilities		22,514		19,484
Intra-Group payables due to subsidiaries		402,546		283,083

Total current liabilities		514,863		382,966

Long-term tax liabilities		13,242		13,021
Deferred tax liabilities		549		0
Other non-current liabilities		1,436		1,445

Total liabilities	$	530,090	$	397,432


	Year Ended December 31,
	2021		2022		2023
Revenues:
Third-party revenues	$	664,823	$	591,480	$	477,202
Intra-Group revenues		21,488		27,914		13,283

Total revenues		686,311		619,394		490,485
Cost of revenues:
Third-party cost of revenues		81,725		96,603		55,227
Intra-Group cost of revenues		136,221		104,883		86,435

Total cost of revenues		217,946		201,486		141,662
Operating expenses:
Third-party operating expenses		72,126		72,911		44,059
Intra-Group operating expenses		366,762		329,226		282,812

Total operating expenses		438,888		402,137		326,871
Net income from continuing operations		35,805		2,691		23,879
Net loss from discontinued operations		(47,924)		0		0


	Year ended December 31,
	2021			2022			2023
Cash flows from operating activities:
Net cash provided by transactions with third parties	$	541,172		$	448,936		$	409,762
Net cash used in transactions with intra-Group entities		(505,553	)		(445,660	)		(382,593	)

Net cash provided by continuing operating activities		35,619			3,276			27,169
Net cash used in discontinued operating activities		(1,789	)		0			0

Net cash provided by operating activities		33,830			3,276			27,169

Cash flows from investing activities:
Net cash used in transactions with third parties		(23,887	)		(5,421	)		(14,922	)
Net cash provided by/(used in) transactions with intra-Group entities		(140,671	)		72,497			73,894
Net cash provided by/(used in) continuing investing activities		(164,558	)		67,076			58,972

Net cash provided by discontinued investing activities		12,116			0			0

Net cash provided by/(used in) investing activities		(152,442	)		67,076			58,972

Cash flows from financing activities:
Net cash provided by/(used in) transactions with intra-Group entities		111,888			(79,209	)		(101,611	)

Net cash provided by/(used in) continuing financing activities		111,888			(79,209	)		(101,611	)
Net cash used in discontinued financing activities		(9,131	)		0			0

Net cash provided by/(used in) financing activities		102,757			(79,209	)		(101,611	)

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

Noncontrolling interest in the consolidated statements of comprehensive income /(loss)

Noncontrolling Interest (Tables)

12 Months Ended

Dec. 31, 2023

NONCONTROLLING INTEREST [Abstract]


	Year Ended December 31,
	2021			2022		2023

Changyou	$	(3	)	$	2	$	(265	)
Sogou		6,451			0		0

Total	$	6,448		$	2	$	(265	)

Profit Appropriation

12 Months Ended

Dec. 31, 2023

Profit Appropriation [Abstract]

Profit Appropriation

22.	PROFIT APPROPRIATION

The Sohu Group’s Chinese mainland-based subsidiaries and

VIEs are required to make appropriations to certain

non-distributable

reserve funds.

On March 15, 2019, the Standing Committee of the National People’s Congress of China issued the

Law of the People’s Republic of China on Foreign Investment

(the “Foreign Investment Law”), which took effect on January 1, 2020 and replaced the

Law of the People’s Republic of China on Foreign Investment Enterprises

, promulgated on April 12, 1986 and most recently amended on September 3, 2016 (the “Replaced Foreign Investment Enterprises Law”), and certain other laws and regulations relating to foreign investment. On December 12, 2019, the State Council of China also issued the

Implementing Regulations of the Foreign Investment Law.,

which became effective on January 1, 2020.

Under the China Foreign Investment Enterprises Laws and its supplemental regulations those of the Group’s Chinese mainland-based subsidiaries that are considered under Chinese mainland law to be WFOEs are required to make appropriations from their

after-tax

profit as determined under generally accepted accounting principles in the Chinese mainland (the

“after-tax-profit

under Chinese mainland GAAP”) to

non-distributable

reserve funds, including (i) a general reserve fund and (ii) a staff bonus and welfare fund. Each year, at least 10% of the

after-tax-profit

under Chinese mainland GAAP is required to be set aside as general reserve fund until such appropriations for the fund equal 50% of the registered capital of the applicable entity. The appropriation for the other reserve fund is at the Group’s discretion as determined by each entity. Alternatively, after January 1, 2020, those Chinese mainland-based subsidiaries of the Group that are wholly foreign-owned enterprises may choose to make appropriations from their

after-tax-profit

under Chinese mainland GAAP to

non-distributable

reserve funds, including a statutory surplus fund and a discretionary surplus fund, in compliance with the requirements of the Company Law that apply to Chinese mainland domestically-funded enterprises.

Pursuant to the Company Law, those of the Group’s Chinese mainland-based subsidiaries that are considered under Chinese mainland law to be domestically funded enterprises, as well as the VIEs, are required to make appropriations from their

after-tax-profit

under Chinese mainland GAAP to

non-distributable

reserve funds, including a statutory surplus fund and a discretionary surplus fund. Each year, at least 10% of the

after-tax-profit

under Chinese mainland GAAP is required to be set aside as statutory surplus fund until such appropriations for the fund equal 50% of the registered capital of the applicable entity. The appropriation for the discretionary surplus fund is at the Company’s discretion as determined by each entity.

Upon certain regulatory approvals and subject to certain limitations, the general reserve fund and the statutory surplus fund can be used to offset prior year losses, if any, and can be converted into paid-in capital of the applicable entity.

For the years ended December 31, 2023, 2022 and 2021, the total amount of profits contributed to these funds by the Group was $0.3 million, $0.1 million and $0.1 million, respectively. As of December 31, 2023 and 2022, the cumulative amount of profits contributed to these funds by the Group was $57.6 million and $57.3 million, respectively.

As a result of these and other restrictions under laws and regulations of the Chinese mainland, the Group’s Chinese mainland-based subsidiaries and consolidated VIEs are restricted in their ability to transfer a portion of their net assets in the form of

non-distributable

reserve funds to the Company, or to the nominal shareholders, in the form of dividends, loans or advances. Even though the Company currently does not require any such dividends, loans or advances from its Chinese mainland-based subsidiaries and VIEs for working capital and other funding purposes, the Company may in the future require additional cash resources from its Chinese mainland-based subsidiaries and VIEs due to changes in business conditions, to fund future acquisitions and development, or to declare and pay dividends to or make distributions to its shareholders.

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

FAIR VALUE MEASUREMENTS [Abstract]

Financial instruments, measured at fair value

The following table sets forth the financial instruments, measured at fair value by level within the fair value hierarchy, as of December 31, 2022 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	541,393	$	0	$	541,393	$	0
Short-term investments		473,624		0		473,624		0
Equity investments with readily determinable fair values		3,208		3,208		0		0
Long-term time deposits		265,802		0		265,802		0

The following table sets forth the financial instruments, measured at fair value by level within the fair value hierarchy, as of December 31, 2023 (in thousands):


			Fair value measurements at reporting date using
Items	As of December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Cash equivalents	$	169,240	$	0	$	169,240	$	0
Short-term investments		597,770		0		597,770		0
Debt investments		22,945		0		0		22,945
Long-term time deposits		388,613		0		388,613		0

Assets measured at fair value on nonrecurring basis

The following table sets forth assets measured at fair value on a nonrecurring basis by level within the fair value hierarchy as of December 31, 2022 and 2023 (in thousands)


			Fair value measurements at reporting date using
Items	As of December 31, 2022		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Purchased video content recorded in prepaid and other assets	$	2,263	$	0	$	0	$	2,263
Intangible assets, net		5,394		0		0		5,394
Goodwill		47,415		0		0		47,415


			Fair value measurements at reporting date using
Items	As of December 31, 2023		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Purchased video content recorded in prepaid and other assets	$	261	$	0	$	0	$	261
Intangible assets, net		2,226		0		0		2,226
Goodwill		47,163		0		0		47,163

Concentration Risks

12 Months Ended

Dec. 31, 2023

CONCENTRATION RISKS [Abstract]

Concentration Risks

23.	CONCENTRATION RISKS

The Sohu Group’s operations are substantially conducted in the Chinese mainland and therefore are subject to Chinese mainland-related political, economic and legal risks. In addition to these risks, the Sohu Group may also have the following concentration risks.

Operation Risk

For the years ended December 31, 2023, 2022 and 2021, there were no revenues from customers that individually represent greater than 10% of the total online advertising revenues.

For the year ended December 31, 2023, revenues from TLBB PC were $321.4 million, accounting for approximately 67% of Changyou’s online game revenues, approximately 66% of Changyou’s total revenues and approximately 53% of the Sohu Group’s total revenues. For the year ended December 31, 2023, revenues from Legacy TLBB Mobile were $55.4 million, accounting for approximately 12% of Changyou’s online game revenues, approximately 11% of Changyou’s total revenues, and approximately 9% of the Sohu Group’s total revenues.

Financial instruments that potentially subject the Sohu Group to concentration risks consist primarily of cash and cash equivalents, short-term investments and long-term time deposits. Cash and cash equivalents and short-term investments in Sohu Group are mainly denominated in RMB and in U.S. dollars. Long-term time deposits are denominated in RMB. The Group may experience economic losses and negative impacts on earnings and equity as a result of fluctuations in the exchange rate between the U.S. dollar and the RMB. Moreover, the Chinese mainland imposes controls on the convertibility of RMB into foreign currencies and, in certain cases, the remittance of currency out of the Chinese mainland. The Group may experience difficulties in completing the administrative procedures necessary to obtain and remit foreign currency.

Credit Risk

As of December 31, 2023 and 2022, approximately 60% and 62%, respectively, of the Sohu Group’s cash and cash equivalents, short-term investments, and long-term time deposits were held in 14 financial institutions in the Chinese mainland. The remaining cash and cash equivalents, short-term investments and long-term time deposits were held primarily in financial institutions in Hong Kong and Macao.

The Sohu Group holds its cash and bank deposits at financial institutions that are among the largest and most respected in the Chinese mainland and at international financial institutions, with high ratings from internationally-recognized rating agencies. The management chooses these institutions based on their reputations and track records for stability and reported large cash reserves.

As a further means of managing its credit risk, the Sohu Group holds its cash and bank deposits in a number of different financial institutions. As of December 31, 2023 and 2022, the Sohu Group held its cash and bank deposits in different financial institutions and held no more than approximately 30% and 34%, respectively, of its total cash at any single institution.

Under Chinese mainland law, it is generally required that a commercial bank in the Chinese mainland that holds third party cash deposits protect the depositors’ rights over and interests in their deposited money; banks in the Chinese mainland are subject to a series of risk control regulatory standards; and bank regulatory authorities in the Chinese mainland are empowered to take over the operation and management of any Chinese mainland bank that faces a material credit crisis.

For the credit risk related to accounts receivable, the Sohu Group performs ongoing

credit

evaluations of its customers and, if necessary, maintains reserves for potential credit losses.

Sohu.com Limited Shareholders' Equity (Tables)

12 Months Ended

Dec. 31, 2023

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Sohu.com Limited's outstanding shares

Summary of the Company’s outstanding shares (in thousands):


	Number of Outstanding Shares As of December 31,
	2021			2022			2023
Balance, beginning of year		39,306			38,221			33,737
Issuances:		44			25			7
Repurchases:		(1,129	)		(4,509	)		(696	)


Balance, end of year		38,221			33,737			33,048

Treasury Stock

Sohu 2018 Share Incentive Plan [Member]

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share option activity

A summary of option activity under the Sohu 2018 Share Incentive Plan as of and for the year ended December 31, 2023 is presented below:


						Weighted
	Number			Weighted		Average		Aggregate
	Of			Average		Remaining		Intrinsic
	Shares			Exercise		Contractual		Value (1)
Options	(in thousands)			Price		Life (Years)		(in thousands)
Outstanding as of January 1, 2023		354		$	0.001			$
Granted		107			0.001
Exercised		(7	)		0.001
Forfeited or expired		0

Outstanding as of December 31, 2023		454			0.001		4.60		4,503

Vested as of December 31, 2023		454			0.001		4.60		4,503

Exercisable as of December 31, 2023		454			0.001		4.60		4,503

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Balance sheet components account, net

Balance Sheet Components (Tables)

12 Months Ended

Dec. 31, 2023

BALANCE SHEET COMPONENTS [Abstract]


	As of December 31,
	2022		2023
Accounts receivable, net
Accounts receivable	$	81,453		83,762
Allowance for credit losses		(13,912)		(12,144)

	$	67,541		71,618

Balance sheet components other assets and liabilities


	As of December 31,
	2022		2023
Prepaid and other current assets
Matching loans due from a related party (See Note 9)	$	34,123	$	33,665
Prepaid taxes		11,468		17,183
Prepaid revenue-sharing costs		12,552		12,400
Prepaid content and license costs (1)		7,349		5,964
Prepaid professional fees		1,999		1,970
Receivables from third party payment platforms		1,711		1,144
Prepaid rental deposits		1,717		1,126
Prepaid advertising and promotion fees		3,437		645
Employee advances		1,023		534
Interest receivable from bank deposits with original maturities of three months or less		430		447
Prepaid office rent and facilities expenses		320		290
Others		6,964		6,603

	$	83,093	$	81,971


Other short-term liabilities
Matching loans due to a related party (See Note 9)		34,123		34,123
Share-based awards in Changyou (See Note 18)		26,906		27,831
Deposits from customers		11,100		10,187
Contract deposits from advertisers		2,030		1,743
Lease liabilities		2,039		1,187
Consideration payable for equity investments		707		695
Contingent liability related to Shanghai Jingmao liquidation (2)		21,172		0
Other payables related to Shanghai Jingmao liquidation (3)		8,587		0
Others		7,868		5,716

	$	114,532	$	81,482

Note (1): Changyou recognized impairment losses of $5.8 million and $2.0 million for prepaid and other current assets related to content and game licenses for 2023 and 2022, respectively.

450-20.


	As of December 31,
	2022		2023
Receipts in advance and deferred revenue
Receipts in advance relating to:
Brand advertising business	$	2,696	$	2,527
Online game business		5,636		3,050
Other business		4,340		4,947

Total receipts in advance		12,672		10,524
Deferred revenue		35,408		40,305

	$	48,080	$	50,829

Intangible Assets, Net (Estimated Amortization Expenses for Future Periods) (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets, Net [Abstract]
2024	$ 1,841
2025	363
2026	22
2027	0
2028	0
Thereafter	0
Total expected amortization expense	$ 2,226	$ 5,394

Discontinued Operations (Details) - USD ($)

1 Months Ended

9 Months Ended

12 Months Ended

48 Months Ended

Aug. 10, 2023

Sep. 23, 2021

Jan. 31, 2011

May 31, 2010

Sep. 23, 2021

Dec. 31, 2021

^[1]

Dec. 31, 2022

Depreciation and amortization expense

$ 46,700,000

Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income

Net income from discontinued operations, net of tax

Disposal gain/loss

$ 855,000,000

$ 855,009,000

Changyou [Member]

Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income

Net income from discontinued operations, net of tax

Disposal gain/loss

$ 35,400,000

$ 0

Changyou [Member] | Shanghai Jingmao Culture Communication Co., Ltd. ("Shanghai Jingmao") and its affiliate [Member] | Cinema Advertising [Member]