Prepaid Expenses and Other Current Assets, Accrued Expenses, Other Current Liabilities, and Other Liabilities

12 Months Ended

Dec. 31, 2019

7. Prepaid Expenses and Other Current Assets, Accrued Expenses, Other Current Liabilities, and Other Liabilities

The following table presents the components of selected balance sheet items as of December 31, 2019 and 2018:



	December 31,
	2019		2018
	(in thousands)
Prepaid expenses and other current assets:
Deferred costs in transit	$	104,947	$	83,652
Prepaid assets	46,177		31,003
Supplier receivable	28,245		31,842
Supplier credits receivable	20,083		17,667
Other current assets	29,269		31,266
Total prepaid expenses and other current assets	$	228,721	$	195,430



	December 31,
	2019		2018
	(in thousands)
Accrued expenses:
Employee compensation and related benefits	$	141,922	$	91,914
Advertising	71,597		67,259
Credit card	13,943		16,740
Accrued property, plant and equipment	18,348		13,955
Audit, legal and professional fees	4,018		1,703
Other accrued expenses	49,090		21,426
Total accrued expenses	$	298,918	$	212,997



	December 31,
	2019		2018
	(in thousands)
Other current liabilities:
Short term lease liability (1)	$	91,104	$	—
Sales tax payable	62,173		49,989
Sales return reserve	38,042		35,707
Other current liabilities	45,544		42,299
Total current other liabilities	$	236,863	$	127,995



	December 31,
	2019		2018
	(in thousands)
Other liabilities:
Construction costs under build-to-suit leases (1)	$	—	$	60,089
Deferred rent(1)	—		99,746
Other liabilities	6,940		553
Total other liabilities	$	6,940	$	160,388

(1) On January 1, 2019 the Company adopted ASU 2016-02. Refer to Note 2, Summary of Significant Accounting Policies for adjustments recorded.