v3.23.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2022
Accounting Policies [Abstract]  
Summary of reserve for credit losses
The reserve for credit losses as of December 31, 2022 and 2021, consisted of the following (in thousands):
 
    
December 31,
2022
     
December 31,
2021
  
Balance at beginning of period
    $ 406      $ 428  
Additions to allowance for credit losses
      228        433  
Cash receipts
      (126 )       —    
Write offs
      (83 )       (455 ) 
    
 
 
     
 
 
  
Balance at end of period
    $ 425      $ 406  
    
 
 
     
 
 
  
Summary of property and equipment useful lives
 
    
Estimated Useful Life (Years)
Furniture and fixtures
    5
Computer equipment and software
    3 to 7
Leasehold improvements
    Lesser of economic useful life
(typically 10 years) or original
lease term
Schedule of reserve for revenues
The reserve for returns as of December 31, 2022 and 2021, consisted of the following (in thousands):
 
    
December 31,
2022
     
December 31,
2021
  
Balance at beginning of period
    $ 1,839      $ 598  
Additions to reserve
      2,069        1,559  
Deductions from reserve
      (2,494 )       (318 ) 
    
 
 
     
 
 
  
Balance at end of period
    $ 1,414      $ 1,839