ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2019

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Schedule of accrued expenses and other current liabilities


	As of December 31,
	2018		2019

Accrued payroll and staff welfare	$	12,716	$	10,986
Individual income tax withheld		487		473
VAT and other taxes payable		880		2,484
Accrued professional fees		1,971		1,209
Accrued advertising fees		2,950		9,525
Credit card processing charges		441		323
Accrued sales return (2)		1,336		381
Current portion of finance lease liabilities		299		308
Others (1)		1,608		2,953
Total	$	22,688	$	28,642

(1)

Others mainly include deposits from vendors, current portion of minimum lease and accrued utilities.

(2)

Accrued sales return represents the estimated sales return at the end of each of the respective years. Movements during the respective years are as follows:

Schedule of movements in accrued sales return


	Year ended December 31,
	2018		2019
Balance at January 1	$	1,236	$	1,336
Allowance for sales return accrued in the year		9,257		3,546
Utilization of accrued sales return allowance		(9,157)		(4,501)
Balance at December 31	$	1,336	$	381