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PROPERTY AND EQUIPMENT, NET (Tables)

6 Months Ended

Jun. 30, 2023

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment

Property and equipment, net consist of the following (in thousands):

			June 30, 2023						December 31, 2022
Computer hardware and software, including internal-use software and website development			$	246,369					$	240,148
Building			69,356						69,350
Land			12,781						12,781
Furniture and equipment			13,329						12,642
Building machinery and equipment			9,791						9,791
Land improvements			7,060						7,060
Leasehold improvements			2,823						2,904
			361,509						354,676
Less: accumulated depreciation			(251,560)						(244,770)
Total property and equipment, net			$	109,949					$	109,906

Capitalization of Internal Costs, Policy

Capitalized costs associated with internal-use software and website development, both developed internally and acquired externally, and depreciation of costs for the same periods associated with internal-use software and website development consist of the following (in thousands):

			Three months ended June 30,												Six months ended June 30,
			2023						2022						2023						2022
Capitalized internal-use software and website development			$	4,234					$	2,343					$	6,281					$	4,112
Depreciation of internal-use software and website development			1,645						1,555						4,715						3,281

Schedule of Depreciation and Amortization by Operating Expense Category

Depreciation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands): 

			Three months ended June 30,												Six months ended June 30,
			2023						2022						2023						2022
Cost of goods sold			$	206					$	171					$	440					$	338
Technology			3,286						2,946						7,990						6,146
General and administrative			1,021						913						2,063						1,832
Total depreciation			$	4,513					$	4,030					$	10,493					$	8,316

X

- Definition

Tabular disclosure of depreciation and amortization expense classified within the corresponding operating expense categories.

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Disclosure of accounting policy for capitalizing internal costs associated with exploration and production activities.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 932
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10(c)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479664/932-10-S99-1

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-Section S99
-Paragraph 1
-Subparagraph (c)(2)
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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
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