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REVENUE (Tables)
 9 Months Ended
Sep. 30, 2020
Revenue from Contract with Customer [Abstract]  
Schedule of Disaggregation of Revenue
The percentage of net sales related to the Company’s key product lines for the three and nine months ended September 30, 2020, and 2019, was approximately as follows:
For the Three Months EndedFor the Nine Months Ended
September 30, 2020September 30, 2019September 30, 2020September 30, 2019
Protection (screen protection and cases)63%59%60%57%
Power (power management and power cases)26%31%28%31%
Productivity (keyboards and other)6%7%9%8%
Audio5%3%3%4%
During the three and nine months ended September 30, 2020, the Company revised the online channel to include sales to a key direct-to-consumer customer whose sales were included within the indirect channel in prior periods. The Company also made the same change to 2019 net sales by key distribution channels to make the net sales comparable. The percentage of net sales related to the Company’s key distribution channels for the three and nine months ended September 30, 2020, and 2019, was approximately as follows:
For the Three Months EndedFor the Nine Months Ended
September 30, 2020September 30, 2019September 30, 2020September 30, 2019
Indirect channel84%86%82%82%
Online12%9%14%12%
Franchisees4%5%4%6%
The percentage of net sales related to the Company’s key geographic regions for the three and nine months ended September 30, 2020, and 2019, was approximately as follows:
For the Three Months EndedFor the Nine Months Ended
September 30, 2020September 30, 2019September 30, 2020September 30, 2019
United States74%79%78%75%
Europe19%12%16%13%
Other7%9%6%12%
Schedule of Receivables, Right of Return Assets, Contract Liabilities, Refund Liabilities, and Warranty Liabilities The following table provides information about receivables, right of return assets, contract liabilities, refund liabilities, and warranty liabilities from the Company’s contracts with customers as of September 30, 2020, and December 31, 2019:
September 30, 2020December 31, 2019
Receivables, which comprises the balance in accounts receivable, net of allowances$91,196 $142,804 
Right of return assets, which are included in prepaid expenses and other current assets431 2,177 
Refund liabilities, which are included in sales return liability23,175 39,790 
Warranty liabilities, which are included in sales return liability2,493 4,063 
Contract liabilities, which are included in accrued liabilities30 39 
Schedule of Warrant Liabilities Activity
The following table summarizes the activities in the Company’s warranty liabilities for the nine months ended September 30, 2020, and 2019:
For the Nine Months Ended
September 30, 2020September 30, 2019
Balance at beginning of period$4,063 $4,646 
Accrual for product warranty3,372 7,858 
Warranty claims charged(4,943)(8,581)
Foreign currency translation gain1 — 
Balance at end of period$2,493 $3,923