Accrued Expenses And Other Liabilities

6 Months Ended

Jun. 30, 2018

ACCRUED EXPENSES AND OTHER LIABILITIES

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



	June 30, 2018		December 31, 2017
	(in thousands)
Accrued compensation and benefits	$	32,494	$	34,955
Professional services	15,031		10,835
Accrued rent and occupancy	9,309		8,535
Fulfillment, freight, and duties	12,499		6,921
Royalties payable and deferred revenue	4,420		6,193
Sales/use and value added taxes payable	11,733		3,509
Return liabilities ⁽¹⁾	8,696		—
Other ⁽²⁾	11,606		13,498
Total accrued expenses and other liabilities	$	105,788	$	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 June 30, 2018 and December 31, 2017.