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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
 9 Months Ended
Sep. 30, 2024
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,
20242023
Vendor expenses$12,383 $12,400 
Inventory received not billed9,122 12,686 
Accrued payroll expenses5,058 6,027 
Sales and other tax payable accrual2,667 4,040 
Provision for sales returns and allowances1,380 2,449 
Current portion of TRA— 186 
Other5,642 6,036 
Total accrued expenses and other current liabilities$36,252 $43,824 

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, 2024 and 2023, was as follows (in thousands):

Nine Months Ended
September 30,
20242023
Balance at beginning of period$2,449 $2,332 
Provision18,505 16,136 
Returns and allowances(19,574)(16,927)
Balance at end of period $1,380 $1,541