OTHER

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Inventory

The components of inventory are as follows:


	December 31,
	2019		2018
	(in thousands)
Finished goods	$	165,950	$	165,969
Work in process	61		375
Raw materials	7,416		7,257
Total	$	173,427	$	173,601

Property and equipment

Property and equipment consist of:


	December 31,
	2019		2018
	(in thousands)
Machinery, furniture and equipment	$	109,092	$	106,525
Leasehold improvements	38,293		29,803
Building and improvements	780		770
Construction in progress	337		1,032
Land	100		100
Total	148,602		138,230
Less: accumulated depreciation and amortization	(120,434)		(112,468)
Total	$	28,168	$	25,762

Depreciation and amortization expense of property and equipment for the years ended December 31, 2019, 2018 and 2017 was $8.0 million, $8.0 million and $6.6 million, respectively.

Long term liabilities

Long term liabilities consist of:


	December 31,
	2019		2018
	(in thousands)
Retirement benefit obligations	$	6,838	$	6,169
Non-income tax liability	2,705		1,860
Unearned revenue	1,728		—
Royalty obligation	878		1,324

Other long term obligations	65		154
Deferred rent liability	—		13,832

Total	$	12,214	$	23,339

Accrued expenses

Accrued expenses consist of:


	December 31,
	2019		2018
	(in thousands)
Customer allowances and rebates	$	18,834	$	12,184
Compensation and benefits	10,542		9,065
Interest	334		243
Vendor invoices	3,428		3,487
Royalties	2,391		1,916
Commissions	894		1,557
Freight	3,263		4,160
Professional fees	1,941		2,473
Foreign exchange forward contracts	180		—
Restructuring	59		1,557
Other	10,194		8,814
Total	$	52,060	$	45,456

Supplemental disclosure of cash flow information


	Year Ended December 31,
	2019		2018		2017
			(in thousands)

Cash paid for interest	$	18,859	$	16,319	$	3,791
Cash paid for taxes, net of refunds	2,057		2,599		12,936
Non-cash investing activities:
Translation adjustment	$	(292)	$	(5,906)	$	7,823

Components of accumulated other comprehensive loss, net


	Year Ended December 31,
	2019		2018		2017
			(in thousands)
Accumulated translation adjustment:
Balance at beginning of year	$	(33,727)	$	(27,821)	$	(35,644)
Translation adjustment during period	(292)		(5,906)		7,823


Balance at end of year	$	(34,019)	$	(33,727)	$	(27,821)
Accumulated deferred gains (losses) on cash flow hedges:
Balance at beginning of year	$	161	$	14	$	(3)
Amounts reclassified from accumulated other comprehensive gains: ⁽¹⁾
Settlement of cash flow hedge	(209)		(14)		—
Derivative fair value adjustment, net of tax	1,212		161		17
Balance at end of year	$	1,164	$	161	$	14
Accumulated effect of retirement benefit obligations:
Balance at beginning of year	(1,050)		(1,518)		(1,352)
Net (loss) income arising from retirement benefit obligations, net of tax	(601)		373		(228)
Amounts reclassified from accumulated other comprehensive loss:
Amortization of loss, net of tax ⁽²⁾	51		95		62
Balance at end of year	$	(1,600)	$	(1,050)	$	(1,518)

⁽¹⁾Amounts reclassified are recorded in interest expense and cost of goods sold on the consolidated statement of operations.

⁽²⁾Amount is recorded in selling, general and administrative expenses on the consolidated statements of operations.