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Detail of Certain Balance Sheet Accounts (Tables) | 12 Months Ended
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Dec. 31, 2019
Balance Sheet Related Disclosures [Abstract] |
Schedule of Prepaid Expenses and Other Current Assets | Prepaid expenses and other current assets consist of the following (in thousands):
|  | December 31, |
|  | 2019 |  |  | 2018 |
Expected merchandise returns, net(1) |  | $ | 12,989 |  |  | $ | — |
Advanced payments on inventory to be delivered from vendors |  |  | 4,605 |  |  |  | 6,664 |
Deferred offering costs(2) |  |  | — |  |  |  | 2,521 |
Prepaid insurance |  |  | 1,858 |  |  |  | 1,013 |
Prepaid rent |  |  | 381 |  |  |  | 460 |
Prepaid packaging |  |  | 393 |  |  |  | 443 |
Other |  |  | 3,929 |  |  |  | 4,126 |
Total prepaid expenses and other current assets |  | $ | 24,155 |  |  | $ | 15,227 |
(1) | Reflects the adoption of ASC 606. The prior period has not been restated and continues to be reported under accounting standards in effect for that period. For more information on the transitional impact of adopting ASC 606, please see the section entitled “Recent Accounting Pronouncements” in Note 2, Significant Accounting Policies.
(2) | Deferred offering costs, which consist of direct incremental legal, consulting, banking, accounting fees and other direct costs relating to the IPO were capitalized and subsequently offset against proceeds upon the consummation of the IPO, which became effective on June 6, 2019.
Schedule of Accrued Expenses | Accrued expenses consist of the following (in thousands):
|  | December 31, |
|  | 2019 |  |  | 2018 |
Marketing |  | $ | 6,127 |  |  | $ | 6,223 |
Salaries and related benefits |  |  | 4,275 |  |  |  | 6,259 |
Selling and distribution |  |  | 3,360 |  |  |  | 2,090 |
Sales taxes |  |  | 3,023 |  |  |  | 1,970 |
Other |  |  | 2,614 |  |  |  | 1,856 |
Total accrued expenses |  | $ | 19,399 |  |  | $ | 18,398 |
Schedule of Other Current Liabilities | Other current liabilities consist of the following (in thousands):
|  | December 31, |
|  | 2019 |  |  | 2018 |
Store credit(1) |  | $ | 10,080 |  |  | $ | 9,900 |
Gift cards(1) |  |  | 2,133 |  |  |  | 1,568 |
Other |  |  | 4,527 |  |  |  | 2,070 |
Total other current liabilities |  | $ | 16,740 |  |  | $ | 13,538 |
(1) | Reflects the adoption of ASC 606. The prior period has not been restated and continues to be reported under accounting standards in effect for that period. For more information on the transitional impact of adopting ASC 606, please see the section entitled “Recent Accounting Pronouncements” in Note 2, Significant Accounting Policies.

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- Definition Tabular disclosure of the amounts paid in advance for capitalized costs that will be expensed with the passage of time or the occurrence of a triggering event, and will be charged against earnings within one year or the normal operating cycle, if longer; the aggregate carrying amount of current assets, not separately presented elsewhere in the balance sheet; and other deferred costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of other current liabilities. + References No definition available. + Details
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- Definition Tabular disclosure of the components of accrued liabilities. + References No definition available. + Details
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