3.	Composition of Certain Balance Sheet Components

Property and equipment, net, consist of the following (in thousands):

	June 30,			December 31,
	2011			2010
Computer and office equipment (useful lives of 2 to 4 years)	$	6,030		$	5,685
Distribution equipment (useful live of 5 years)		4,321			3,911
Furniture and fixtures (useful lives of 2 to 4 years)		316			226
Leasehold improvements (useful lives of lesser of estimated life or lease term)		282			207
Software (useful lives of 2 to 5 years)		580			579
Total property and equipment		11,529			10,608
Less: Accumulated depreciation and amortization		(6,509	)		(5,494	)
Property and equipment, net	$	5,020		$	5,114

Distribution equipment includes payments on the equipment which was installed at the Company's new third-party fulfillment and warehouse provider. This equipment has been placed in service at a total cost of $3.3 million. Also included in distribution equipment is $0.4 million of payments for the build out of additional warehouse capacity in order to better meet demand.

Other long-term assets consist of the following (in thousands):

	June 30,		December 31,
	2011		2010
Equity investment	$	1,979	$	1,979
Goodwill		1,675		1,675
Note receivable		711		711
Intangible assets, net		123		164
Other		427		454
Other long-term assets	$	4,915	$	4,983

Accrued liabilities and other consist of the following (in thousands):

	June 30,		December 31,
	2011		2010
Accrued employee compensation and benefits	$	1,664	$	2,252
Other accrued liabilities		259		1,339
Accrued liabilities and other	$	1,923	$	3,591