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REVENUE AND CONTRACT LIABILITY
 9 Months Ended
Sep. 30, 2022
REVENUE AND CONTRACT LIABILITY [Abstract]  
Revenue [Policy Text Block]
13. REVENUE AND CONTRACT LIABILITY

Unearned Revenue

The following table provides information about unearned revenue from contracts with customers, including significant changes in unearned revenue balances during the periods presented (in thousands):
Amount
Unearned revenue at December 31, 2020$72,165 
Increase due to deferral of revenue at period end, net51,384 
Decrease due to beginning contract liabilities recognized as revenue(64,162)
Unearned revenue at December 31, 202159,387 
Increase due to deferral of revenue at period end, net38,066 
Decrease due to beginning contract liabilities recognized as revenue(46,401)
Unearned revenue at September 30, 2022$51,052 

Our total unearned revenue related to outstanding Club O Reward dollars was $11.4 million and $10.0 million at September 30, 2022 and December 31, 2021, respectively. Breakage income related to Club O Reward dollars and gift cards is recognized in Net revenue in our consolidated statements of operations. Breakage included in revenue was $1.1 million and $2.5 million for the three months ended September 30, 2022 and 2021 and $3.3 million and $5.3 million for the nine months ended September 30, 2022 and 2021. The timing of revenue recognition of these reward dollars is driven by actual customer activities, such as redemptions and expirations.
Sales returns allowance
 
The following table provides additions to and deductions from the sales returns allowance, which is included in our Accrued liabilities balance in our consolidated balance sheets (in thousands):
Amount
Allowance for returns at December 31, 2020$19,190 
Additions to the allowance237,622 
Deductions from the allowance(242,889)
Allowance for returns at December 31, 202113,923 
Additions to the allowance126,858 
Deductions from the allowance(128,540)
Allowance for returns at September 30, 2022$12,241