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Accrued Expenses and Other Current Liabilities | 9 Months Ended
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Sep. 30, 2023
Payables and Accruals [Abstract] |
Accrued Expenses and Other Current Liabilities | ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES Accrued expenses and other current liabilities consist of the following (in thousands):
| September 30, |  | December 31,
| 2023 |  | 2022
Vendor expenses | $ | 12,565 |  |  | $ | 14,769 |
Inventory received not billed | 9,827 |  |  | 7,973 |
Payroll expenses | 4,254 |  |  | 5,301 |
Sales and other tax payable | 2,764 |  |  | 4,137 |
Provision for sales returns and allowances | 1,541 |  |  | 2,332 |
Current portion of TRA | 245 |  |  | 502 |
Other | 3,877 |  |  | 2,819 |
Total accrued expenses and other current liabilities | $ | 35,073 |  |  | $ | 37,833 |
Included in accrued expenses and other current liabilities is a provision for sales returns and allowances. Returns are estimated based on past experience and current expectations and are recorded as an adjustment to revenue. Activity for the nine months ended September 30, 2023 and 2022 was as follows (in thousands):
| September 30, |  | September 30,
| 2023 |  | 2022
Balance at beginning of period | $ | 2,332 |  |  | $ | 2,338 |
Provision | 16,136 |  |  | 18,801 |
Returns and allowances | (16,927) |  |  | (19,530) |
Balance at end of period | $ | 1,541 |  |  | $ | 1,609 |

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- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
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- References No definition available. + Details
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