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Re:Groupon Restates Revenue, Revenue Fell In Half, COO Exits by portman on Friday September 23, 2011 @07:51PM (#3032039)
No, in 2010 they spent $263M on customer acquisition, and only $233M on everything else (rent, servers, employees, bonuses). [1]

[1] http://www.sec.gov/Archives/edgar/data/1490281/0001047469110...

Re:Groupon Restates Revenue, Revenue Fell In Half, COO Exits by brandong on Saturday September 24, 2011 @09:01AM (#3033127)
IIRC, in Groupon definition, customer acquisition is money spent on the sales teams.