| ACCRUED EXPENSES AND OTHER LIABILITIES |
ACCRUED EXPENSES AND OTHER LIABILITIES Amounts reported in ‘Accrued expenses and other liabilities’ in the condensed consolidated balance sheets were: | | | | | | | | | | | | | September 30, 2024 | | December 31, 2023 | | | (in thousands) | | Professional services | $ | 53,390 | | | $ | 80,986 | | | Accrued compensation and benefits | 68,353 | | | 70,245 | | | Return liabilities | 27,429 | | | 38,644 | | | Sales/use and value added taxes payable | 22,236 | | | 23,768 | | | Fulfillment, freight, and duties | 43,260 | | | 22,269 | | Royalties payable (1) | 13,279 | | | 10,097 | | | Accrued rent and occupancy | 10,512 | | | 8,246 | | Customer deposit liability and deferred revenue (1) | 10,101 | | | 7,568 | | | Accrued legal fees | 5,337 | | | 2,546 | | Other (1) | 24,085 | | | 21,402 | | | Total accrued expenses and other liabilities | $ | 277,982 | | | $ | 285,771 | |
(1) Amounts as of December 31, 2023 have been reclassified to conform to current period presentation.
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