ACCRUED EXPENSES AND OTHER LIABILITIES

9 Months Ended

Sep. 30, 2019

Payables and Accruals [Abstract]

ACCRUED EXPENSES AND OTHER LIABILITIES

ACCRUED EXPENSES AND OTHER LIABILITIES

Amounts reported in ‘Accrued expenses and other liabilities’ in the condensed consolidated balance sheets were:

	September 30, 2019		December 31, 2018
	(in thousands)
Accrued compensation and benefits	$	33,081	$	43,970
Fulfillment, freight, and duties	9,731		12,234
Professional services	14,498		11,124
Accrued rent and occupancy (1)	4,219		6,956
Return liabilities	8,523		6,429
Sales/use and value added taxes payable	5,605		5,601
Royalties payable and deferred revenue	2,365		3,356
Other (2)	10,740		12,501
Total accrued expenses and other liabilities	$	88,762	$	102,171

⁽¹⁾ At September 30, 2019, includes accrued rent and occupancy costs for leases with original terms of one year or less, which are excluded from recognition under the new lease accounting standards adopted as of January 1, 2019. See Note 2 — Recent Accounting Pronouncements for more information.

⁽²⁾ At December 31, 2018, includes accrued payments of $3.0 million to induce the conversion of Series A Convertible Preferred Stock into shares of common stock.