Balance Sheet Components (Tables)

6 Months Ended

Jun. 30, 2021

Accounts receivable, net consists of the following (in thousands):

	As of
	June 30, 2021			December 31, 2020
Gross accounts receivable	$	611,936		$	565,088
Allowance for sales returns		(4,515	)		(5,912	)
Allowance for sales incentives		(16,640	)		(30,838	)
Allowance for doubtful accounts		(3,082	)		(4,181	)
Other allowances		(218	)		(305	)
Total allowances		(24,455	)		(41,236	)
Total accounts receivable, net of allowances	$	587,481		$	523,852

Property and equipment, net consists of the following (in thousands):

	As of
	June 30, 2021			December 31, 2020
Computers and equipment	$	34,600		$	30,859
Leasehold improvements		156,664			144,013
Website and internal-use software		7,319			6,744
Office equipment and furniture		19,903			19,661
Total property and equipment		218,486			201,277
Accumulated depreciation and amortization		(57,942	)		(46,080	)
Property and equipment, net	$	160,544		$	155,197

Accrued liabilities consists of the following (in thousands):

	As of
	June 30, 2021		December 31, 2020
Payments due to content publishers	$	146,930	$	106,576
Accrued cost of revenue		102,442		98,285
Marketing, retail and merchandising costs		23,586		43,645
Operating lease liability, current		34,007		35,647
Content liability, current		25,210		6,165
Accrued payroll and related expenses		31,644		15,675
Other accrued expenses		59,434		41,675
Total accrued liabilities	$	423,253	$	347,668

Deferred revenue consists of the following (in thousands):

	As of
	June 30, 2021		December 31, 2020
Platform, current	$	22,953	$	27,587
Player, current		25,282		27,878
Total deferred revenue, current		48,235		55,465
Platform, non-current		10,674		9,909
Player, non-current		12,475		11,374
Total deferred revenue, non-current		23,149		21,283
Total deferred revenue	$	71,384	$	76,748