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ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
 9 Months Ended
Sep. 30, 2025
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,
20252024
Vendor expenses$12,906 $12,609 
Accrued payroll expenses6,675 6,191 
Sales and other tax payable accrual2,984 4,276 
Provision for sales returns and allowances1,520 2,869 
Current portion of TRA93 — 
Other5,115 5,769 
Total accrued expenses and other current liabilities$29,293 $31,714 

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. The provision for sales returns and allowances consists of the following (in thousands):

Nine Months Ended
September 30,
20252024
Balance at beginning of period$2,869 $2,449 
Provision20,572 18,505 
Returns and allowances(21,921)(19,574)
Balance at end of period $1,520 $1,380