ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2012

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Sales return reserve

We estimate a sales return reserve for expected sales refunds based on our historical experience over a rolling six- month period. If actual results differ from our estimated sales return reserve due to various factors, the amount of revenue recorded for each period could be materially affected. Historically, our sales returns have not materially changed through the years, as the majority of our customers who return their merchandise do so within the first 90 days after the original sale. Sales returns have historically averaged 1.5% or less of our gross sales. For the nine months ended September 30, 2012 our sales return reserve consisted of the following (in thousands):

	September 30, 2012
Sales reserve as of January 1, 2012	$	528
Provision related to sales made in current period		1,191
Adjustment related to sales made in prior periods		(308	)
Actual returns or credits related to current period		(1,006	)
Actual returns or credits related to prior periods		(223	)
Sales reserve as of September 30, 2012	$	182