Daily deals giant Groupon, Incorporated recently reported losses for the second quarter. The loss was discovered after the company backed away from a method of accounting that was previously criticized by regulators of the country.

In a modified IPO (starting public offering) filling, the company did not include controversial figures for adjusted combined section operating income, or CSOI. Previously, the Securities & Exchange Commission (SEC) studied the company’s accounting of its operating income as part of a routine review for its registration of IPO. Regulators had some criticisms with its accounting approach, particularly on the company’s adjusted CSOI, which excluded expenses for online marketing and non-cash expenses. This adjusted CSOI could possibly mask Groupon’s operating costs.

Groupon has previously cited that adjusted CSOI is one of its main criteria when it comes to measuring the business. It is a less common measure as compared to taxes, amortization and depreciation.

Groupon previously filed an IPO of $750 million last June 2. For this year’s second quarter (June 30 ending), the company reported a loss of $102.7 million, significantly larger as compared to last year’s $35.9 million. Meanwhile, the company’s sales increased to $878 million. Based on the new accounting approach, it turns out that Groupon had a $181 million loss last year, a big difference when compared to accounting with the CSOI adjusted, which was $60.6 million.

It is said that Groupon’s unusual accounting approach may cause issues with the SEC, possibly delaying the IPO by a month, this according to former government agency official Richard Sauer.

John Nester, spokesperson for the SEC, declined to give a comment on Groupon’s IPO filing. Julie Mossler, spokesperson for Groupon, did not respond immediately for comment requests.