Company: TRUE
Filing Date: 2025-02-21
Form Type: 10-K/A
Source: 0001327318-25-000010
Chunk: 58

Company: TrueCar, Inc.
Filing Date: 2025-02-21
Form: 10-K/A
Chunk 58
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 employee elective contribution. The Company made matching contributions to the plan of $ 1.1million, $ 1.4million, and $ 1.8million for the years ended December 31, 2024, 2023, and 2022, respectively.

#### 15. Related Party Transactions
Transactions with Accu-Trade

On March 1, 2022, the Company sold its 20% ownership interests in Accu-Trade and no longer considers Accu-Trade a related party after the sale. See Note 2 to our consolidated financial statements included herein for further details. The Company recognized contra-revenue of $ 0.1million and cost of revenue of $ 1.1million during the year ended December 31, 2022 related to a software and data licensing agreement entered into with Accu-Trade. There was no related party activity during the years ended December 31, 2023 and 2024.

#### 16. Segment Reporting
TrueCar operates as a single operating segment, which is the business of providing a digital automotive marketplace. This marketplace offers pricing transparency to consumers, empowers TrueCar Certified Dealers to attract in-market consumers, and allows automobile manufacturers to target their incentive spending more effectively.

The Company’s CODM is the President and CEO, who manages the Company’s operations based on consolidated financial information for purposes of evaluating financial performance and allocating resources. The financial information reviewed by the CODM includes revenue by service offering including dealer revenue, OEM incentive revenue, and other revenue (Note 5), in addition to key expense categories that are regularly provided for the consolidated company.

The accounting policies of the Company’s single operating segment are the same as those described in the summary of significant accounting policies. Although there are other measures of operating performance used by the CODM, the Company concluded that consolidated net income is the measure required to be disclosed as the segment measure of profit or loss. Net income is utilized to evaluate the effectiveness of TrueCar's various service offerings and to monitor budget versus actual results in order to gain more depth and understanding of the factors driving the business. The following is a reconciliation of the Company’s net loss. It includes the significant expense categories regularly provided to the CODM, computed under U.S. GAAP, reconciled to the Company’s total net loss as presented in the consolidated statements of comprehensive loss:

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#### TrueCar, Inc.

### Notes to Consolidated Financial Statements (Continued)
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