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Consolidated Statements of Cash Flows (Parenthetical) - USD ($) | 9 Months Ended
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Sep. 30, 2024 | Sep. 30, 2023
Allowance for expected credit losses | [1] | $ 4,279,000 | $ 1,880,000
Accounts receivable-net | [2] | 26,529,000 | 153,271,000
Accounts payable | [3] | (12,259,000) | 16,934,000
Accrued expenses | [4] | 11,151,000 | (2,282,000)
Accrued promotional allowance | [5] | 59,023,000 | 100,580,000
Purchase of property and equipment | [6] | 17,983,000 | 12,687,000
Related Party |  |  |
Allowance for expected credit losses |  | 500,000 | 400,000
Accounts receivable-net |  | 11,900,000 | (129,300,000)
Accounts payable |  | 700,000 | 0
Accrued expenses |  | (1,000,000) | (900,000)
Accrued promotional allowance |  | 49,500,000 | 68,600,000
Purchase of property and equipment |  | $ 8,800,000 | $ 6,200,000
[1] | Includes $0.5 million and $0.4 million associated with a related party for the nine months ended September 30, 2024 and 2023, respectively.
[2] | Includes $11.9 million and $(129.3) million associated with a related party for the nine months ended September 30, 2024 and 2023, respectively.
[3] | Includes $0.7 million associated with a related party for the nine m onths ended September 30, 2024 with no balance for 2023.
[4] | Includes $(1.0) million and $(0.9) million associated with a related party for the nine months ended September 30, 2024 and 2023, respectively.
[5] | Includes $49.5 million and $68.6 million associated with a related party for the nine months ended September 30, 2024 and 2023, respectively.
[6] | Includes $(8.8) million and $(6.2) million associated with a related party for the nine months ended September 30, 2024 and 2023, respectively.

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- Definition The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (a) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28 + Details
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