Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2018

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consists of the following at December 31, 2018 and 2017. Certain prior year amounts have been reclassified to conform to the current year presentation.

(in thousands)	2018		2017
Accrued payroll and other employee related expenses	$	62,518	$	41,798
Accrued taxes	21,028		20,741
Accrued rebates payable	5,725		4,653
Refund liability for estimated inventory returns (a)	3,850		—
Pending litigation accrual	2,950		2,950
Accrued warranty reserve	2,930		2,467
Acquisition holdback and earnout liabilities	2,136		370
Accrued professional fees	1,156		715
Accrued credit card fees	1,110		1,127
Current portion deferred rent	694		818
Unfavorable leases	416		520
Advances from customers (a)	—		11,664
Other	5,763		8,439
	$	110,276	$	96,262

(a) Effective January 1, 2018, as part of the Company’s adoption of Topic 606, the Company has recorded a liability for estimated returns of inventory as a refund liability within accrued expenses and other liabilities. These balances were previously presented as an allowance within accounts receivable. Additionally, the Company has presented advances from customers, which were historically presented within accrued expenses and other liabilities, as a contract liability. See Note 11 for further details.