Balance Sheet Components

6 Months Ended

Jun. 30, 2019

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 5. Balance Sheet Components

Property and Equipment, Net

Property and equipment, net is recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are recorded on a straight-line basis over the estimated useful lives of the respective assets. Property and equipment, net consists of the following (in thousands):

	June 30, 2019			December 31, 2018
Proprietary software	$	17,939		$	14,052
Furniture and equipment		16,877			12,665
Automobiles		516			346
Leasehold improvements		30,515			25,702
		65,847			52,765
Less: accumulated depreciation and amortization		(25,420	)		(19,479	)
Property and equipment, net	$	40,427		$	33,286

Depreciation and amortization expense on property and equipment was $3.2 million and $2.1 million for the three months ended June 30, 2019 and 2018, respectively, and $6.0 million and $4.1 million for the six months ended June 30, 2019 and 2018, respectively.

Other Accrued and Current Liabilities

Other accrued and current liabilities consist of the following (in thousands):

	June 30, 2019		December 31, 2018
Returns reserve	$	8,678	$	14,311
Accrued compensation		8,833		8,078
Site credit liability		5,921		4,700
Accrued sales tax and other taxes		3,170		4,476
Deferred revenue		3,943		3,184
Accrued marketing and outside services		6,558		4,152
Other		5,372		3,055
Other accrued and current liabilities	$	42,475	$	41,956