Summary of Significant Accounting Policies (Tables)
|
6 Months Ended |
Jun. 30, 2021 |
|---|
| Accounting Policies [Abstract] |
|
| Schedule of Allowance for Sales Returns |
Allowance for sales returns consists of the following activities (in thousands):
|
|
|
Three Months Ended |
|
|
Six Months Ended |
|
|
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
Beginning balance |
|
$ |
(3,768 |
) |
|
$ |
(4,668 |
) |
|
$ |
(5,912 |
) |
|
$ |
(6,550 |
) |
|
Charged to revenue |
|
|
(4,524 |
) |
|
|
(3,959 |
) |
|
|
(7,050 |
) |
|
|
(6,686 |
) |
|
Utilization of sales return reserve |
|
|
3,777 |
|
|
|
3,215 |
|
|
|
8,447 |
|
|
|
7,824 |
|
|
Ending balance |
|
$ |
(4,515 |
) |
|
$ |
(5,412 |
) |
|
$ |
(4,515 |
) |
|
$ |
(5,412 |
) |
|
| Schedule of Allowance for Sales Incentives |
Allowance for sales incentives consists of the following activities (in thousands):
|
|
|
Three Months Ended |
|
|
Six Months Ended |
|
|
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
Beginning balance |
|
$ |
(20,136 |
) |
|
$ |
(9,273 |
) |
|
$ |
(30,838 |
) |
|
$ |
(19,476 |
) |
|
Charged to revenue |
|
|
(14,956 |
) |
|
|
(8,248 |
) |
|
|
(27,574 |
) |
|
|
(17,657 |
) |
|
Utilization of sales incentive reserve |
|
|
18,452 |
|
|
|
8,559 |
|
|
|
41,772 |
|
|
|
28,171 |
|
|
Ending balance |
|
$ |
(16,640 |
) |
|
$ |
(8,962 |
) |
|
$ |
(16,640 |
) |
|
$ |
(8,962 |
) |
|
| Schedule of Allowance for Doubtful Accounts |
Allowance for doubtful accounts consists of the following activities (in thousands):
|
|
|
Three Months Ended |
|
|
Six Months Ended |
|
|
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
June 30, 2021 |
|
|
June 30, 2020 |
|
|
Beginning balance |
|
$ |
(4,127 |
) |
|
$ |
(4,959 |
) |
|
$ |
(4,181 |
) |
|
$ |
(1,140 |
) |
|
Impact of adoption of ASU 2016-13 |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(1,066 |
) |
|
Adjusted beginning balance |
|
|
(4,127 |
) |
|
|
(4,959 |
) |
|
|
(4,181 |
) |
|
|
(2,206 |
) |
|
Provision for doubtful accounts |
|
|
1,045 |
|
|
|
273 |
|
|
|
1,099 |
|
|
|
(2,965 |
) |
|
Adjustments for recovery and write-off |
|
|
— |
|
|
|
283 |
|
|
|
— |
|
|
|
768 |
|
|
Ending balance |
|
$ |
(3,082 |
) |
|
$ |
(4,403 |
) |
|
$ |
(3,082 |
) |
|
$ |
(4,403 |
) |
|