v3.25.1
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
 3 Months Ended
Mar. 31, 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):

March 31,December 31,
20252024
Vendor expenses$10,558 $12,609 
Accrued payroll expenses3,508 6,191 
Sales and other tax payable accrual2,673 4,276 
Provision for sales returns and allowances1,423 2,869 
Current portion of TRA93 — 
Other5,685 5,769 
Total accrued expenses and other current liabilities$23,940 $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. Activity for the three months ended March 31, 2025 and 2024, was as follows (in thousands):

Three Months Ended
March 31,
20252024
Balance at beginning of period$2,869 $2,449 
Provision5,925 5,942 
Returns and allowances(7,371)(6,904)
Balance at end of period $1,423 $1,487