4. CONSOLIDATED Balance sheet components

Accounts Receivable, Net—Accounts receivable, net, consisted of the following (in thousands):

	September 30, 2017			December 31, 2016
Gross accounts receivable	$	100,059		$	95,538
Allowance for sales returns		(4,377	)		(6,916	)
Allowance for sales incentives		(10,499	)		(8,503	)
Other allowances		(343	)		(794	)
Total allowances		(15,219	)		(16,213	)
Total accounts receivable—net	$	84,840		$	79,325

Allowance for Sales Returns—Allowance for sales returns consisted of the following activities (in thousands):

	September 30, 2017			December 31, 2016
Beginning balance	$	(6,916	)	$	(9,514	)
Charged to revenue		(12,495	)		(20,810	)
Utilization of sales return reserve		15,034			23,408
Ending balance	$	(4,377	)	$	(6,916	)

Allowance for Sales Incentives—Allowance for sales incentives consisted of the following activities (in thousands):

	September 30, 2017			December 31, 2016
Beginning balance	$	(8,503	)	$	(7,642	)
Charged to revenue		(28,048	)		(36,626	)
Utilization of sales incentive reserve		26,052			35,765
Ending balance	$	(10,499	)	$	(8,503	)

Property and Equipment, Net—Property and equipment, net consisted of the following (in thousands):

	September 30, 2017			December 31, 2016
Computers and equipment	$	10,982		$	8,787
Leasehold improvements		7,134			4,201
Website and internal-use software		4,384			2,902
Office equipment and furniture		1,824			1,452
Total property and equipment		24,324			17,342
Accumulated depreciation and amortization		(11,517	)		(7,814	)
Property and equipment, net	$	12,807		$	9,528

Depreciation and amortization expense for the three months ended September 30, 2017 and October 1, 2016, was $1,303,000 and $1,351,000, respectively. Depreciation and amortization expense for the nine months ended September 30, 2017 and October 1, 2016, was $3,883,000 and $4,201,000, respectively.

Accrued Liabilities—Accrued liabilities consisted of the following (in thousands):

	September 30, 2017		December 31, 2016
Accrued royalty expense	$	14,549	$	14,940
Accrued inventory		11,325		4,274
Accrued payroll and related expenses		4,352		5,342
Accrued cost of revenue		9,004		7,264
Accrued payments to content publishers		17,651		8,554
Other accrued expenses		8,617		5,782
Total accrued liabilities	$	65,498	$	46,156

Deferred Revenue—Deferred revenue consisted of the following (in thousands):

	September 30, 2017		December 31, 2016
Player, current	$	14,359	$	13,611
Platform, current		16,463		10,341
Total deferred revenue, current		30,822		23,952
Player, non-current		4,767		5,215
Platform, non-current		34,035		23,869
Total deferred revenue, non-current		38,802		29,084
Total deferred revenue	$	69,624	$	53,036