BALANCE SHEET COMPONENTS

12 Months Ended

Dec. 31, 2020

BALANCE SHEET COMPONENTS [Abstract]

BALANCE SHEET COMPONENTS

3.  BALANCE SHEET COMPONENTS

Inventory

(in thousands)	December 31, 2020		December 31, 2019
On hand:
Finished goods held for sale	$	32,654	$	20,575
Raw materials and work in process		828		717
Inventory in transit		3,297		2,750
TOTAL	$	36,779	$	24,042

Property and Equipment

(in thousands)	December 31, 2020			December 31, 2019
Building	$	9,240		$	9,257
Land		1,451			1,451
Leasehold improvements		1,853			1,828
Equipment and machinery		7,361			6,516
Furniture and fixtures		7,339			8,082
Vehicles		224			337
		27,468			27,471
Lesss: accumulated depreciation		(15,078	)		(14,552	)
TOTAL	$	12,390		$	12,919

Our property and equipment, net was located in the following countries:

(in thousands)	December 31, 2020		December 31, 2019
United States	$	12,077	$	12,541
Canada		309		373
United Kingdom		2		3
Spain		2		2
	$	12,390	$	12,919

Depreciation expense was $1.0 million and $1.7 million for the years ended December 31, 2020 and 2019, respectively.

Short-term Liabilities

Accrued Expenses and Other Liabilities	December 31, 2020		December 31, 2019
(in thousands)
Accrued bonuses and payroll		1,121		1,104
Unearned gift card revenue		301		319
Estimated returns		241		285
Sales and payroll taxes payable		935		459
Accrued severance		-		38
Accrued vendor payables		1,044		451
TOTAL	$	3,642	$	2,656