PROPERTY AND EQUIPMENT, NET (Tables)

9 Months Ended

Sep. 30, 2023

Property, Plant and Equipment, Net [Abstract]

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


	September 30, 2023		December 31, 2022
Computer hardware and software, including internal-use software and website development	$	246,875	$	240,148
Building	69,356		69,350
Land	12,781		12,781
Furniture and equipment	10,907		12,642
Building machinery and equipment	9,828		9,791
Land improvements	7,060		7,060
Leasehold improvements	1,749		2,904

	358,556		354,676
Less: accumulated depreciation	(248,895)		(244,770)
Total property and equipment, net	$	109,661	$	109,906

Capitalization of Internal Costs, Policy

Capitalized costs associated with internal-use software and website development, both developed internally and acquired externally, and depreciation of costs for the same periods associated with internal-use software and website development consist of the following (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Capitalized internal-use software and website development	$	3,069	$	1,714	$	9,350	$	5,826
Depreciation of internal-use software and website development	1,217		1,684		5,932		4,965

Schedule of Depreciation and Amortization by Operating Expense Category

Depreciation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Three months ended September 30,				Nine months ended September 30,
	2023		2022		2023		2022
Cost of goods sold	$	170	$	171	$	610	$	509
Technology	2,940		2,997		10,930		9,143

General and administrative	928		953		2,991		2,785
Total depreciation	$	4,038	$	4,121	$	14,531	$	12,437