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INCOME TAXES - Deferred Taxes (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2020 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Deferred Tax Assets: |  |  |  |
Reserve for sales returns |  | $ 2,262 | $ 889 |
Reserve for inventory obsolescence |  | 4,651 | 3,643 |
Reserve for marketing development fund |  | 7,487 | 8,951 |
Capitalization of inventory costs |  | 6,537 | 2,533 |
State franchise tax - current |  | 2,339 | 2,493 |
Accrued compensation |  | 10,499 | 2,854 |
Accrued other liabilities |  | 1,820 | 4,634 |
Deferred revenue |  | 63,196 | 68,557 |
Stock-based compensation |  | 25,526 | 24,635 |
Foreign net operating loss carryforward |  | 19,896 | 14,507 |
Prepaid supplies |  | 7,901 | 6,317 |
Termination payments |  | 52,466 | 58,042 |
Operating lease liabilities |  | 5,739 | 4,711 |
Intangibles |  | 33,603 | 72,666 |
Impairment-trademarks and others |  | 2,567 | 2,047 |
Other deferred tax assets |  | 33,209 | 33,013 |
Total gross deferred tax assets |  | 279,698 | 310,492 |
Deferred Tax Liabilities: |  |  |  |
Amortization of trademarks |  | (39,237) | (41,517) |
State franchise tax - deferred |  | (5,503) | (5,505) |
Operating lease ROU assets |  | (5,739) | (4,711) |
Other deferred tax liabilities |  | (5) | (618) |
Depreciation |  | (22,433) | (5,907) |
Total gross deferred tax liabilities |  | (72,917) | (58,258) |
Valuation Allowance |  | (29,742) | (27,013) |
Net deferred tax assets |  | 177,039 | 225,221 |
Increase to provision for income taxes |  | 2,700 | $ 8,100 | $ 5,400
Net operating loss carryforwards |  | 92,100 |  |
Net operating loss carryforwards subject to indefinite carryforward |  | 78,800 |  |
Net operating loss carryforwards that begin to expire in 2022 |  | $ 13,300 |  |
Recognized deferred tax assets | $ 165,100 |  |  |

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