ACCRUED EXPENSES AND OTHER LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Liabilities

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

	December 31,
	2023		2022
	(in thousands)
Professional services	$	80,986	$	45,351
Accrued compensation and benefits	70,245		55,474
Return liabilities	38,644		27,651
Sales/use and value added taxes payable	23,768		27,249
Fulfillment, freight, and duties	22,269		41,646
Royalties payable and deferred revenue	15,053		10,528
Accrued rent and occupancy	8,246		8,972
Accrued legal fees (1)	2,546		2,602
Other (1)	24,014		19,951
Total accrued expenses and other liabilities	$	285,771	$	239,424

(1) Amounts as of December 31, 2022 have been reclassified to conform to current period presentation.