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PROPERTY AND EQUIPMENT, NET (Tables)

9 Months Ended

Sep. 30, 2024

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment

Property and equipment, net (excluding assets held for sale) consist of the following (in thousands):

			September 30, 2024						December 31, 2023
Computer hardware and software, including internal-use software and website development			$	260,275					$	249,208
Furniture and equipment			4,148						10,919
Leasehold improvements			1,807						1,795
			266,230						261,922
Less: accumulated depreciation			(239,019)						(234,345)
Total property and equipment, net			$	27,211					$	27,577

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 September 30,												Nine months ended September 30,
			2024						2023						2024						2023
Capitalized internal-use software and website development			$	3,505					$	3,069					$	11,465					$	9,350
Depreciation of internal-use software and website development			2,362						1,217						6,378						5,932

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 September 30,												Nine months ended September 30,
			2024						2023						2024						2023
Cost of goods sold			$	104					$	170					$	300					$	610
Technology			3,908						2,940						11,355						10,930
General and administrative			95						928						306						2,991
Total depreciation			$	4,107					$	4,038					$	11,961					$	14,531

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- Definition

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

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Disclosure of accounting policy for capitalization of internal cost for acquisition, exploration, and production in oil- and gas-producing activities.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 932
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-10(c)(2))
-Publisher FASB
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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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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 10
-Topic 360
-Publisher FASB
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