Accrued Expenses And Other Liabilities

3 Months Ended

Mar. 31, 2018

ACCRUED EXPENSES AND OTHER LIABILITIES

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



	March 31, 2018		December 31, 2017
	(in thousands)
Accrued compensation and benefits	$	21,960	$	34,955
Professional services	10,082		10,835
Accrued rent and occupancy	8,907		8,535
Fulfillment, freight, and duties	13,311		6,921
Royalties payable and deferred revenue	5,822		6,193
Sales/use and value added taxes payable	5,623		3,509
Return liabilities ⁽¹⁾	7,760		—
Other ⁽²⁾	11,983		13,498
Total accrued expenses and other liabilities	$	85,448	$	84,446

⁽¹⁾ Return liabilities are presented within ‘Accrued expenses and other liabilities’ upon adoption of new authoritative guidance on revenue recognition effective January 1, 2018, as described in Note 2 — Recent Accounting Pronouncements.

⁽²⁾ Includes current liabilities of $3.0 million related to Series A preferred stock dividends at both March 31, 2018 and December 31, 2017.