ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

The estimated useful lives of fixed assets are as follows:



	Estimated useful life
Office furniture and equipment	5 to 7 years
Computer hardware and software	3 to 5 years
Automobiles	3 to 5 years
Leasehold improvements ⁽¹⁾	2 to 10 years

⁽¹⁾ The Company amortizes leasehold improvements over the shorter of the useful estimated life of the leased asset or the lease term.

Deferred commissions were $3.2 million and $3.4 million at December 31, 2016 and December 31, 2015, respectively.



Loyalty program	(in thousands)
Loyalty deferred revenue as of January 1, 2015	$	9,703
Loyalty points forfeited	(8,801		)
Loyalty points used	(15,077		)
Loyalty points vested	20,403
Loyalty points unvested	1,845
Loyalty deferred revenue as of December 31, 2015	$	8,073



Loyalty deferred revenue as of January 1, 2016	$	8,073
Loyalty points forfeited	(6,963		)
Loyalty points used	(15,451		)
Loyalty points vested	20,085
Loyalty points unvested	1,289
Loyalty deferred revenue as of December 31, 2016	$	7,033

For the year ended December 31, 2016 our sales return reserve consisted of the following (in thousands):



	December 31, 2016
Sales reserve as of January 1, 2016	$	147
Provision related to sales made in current period	1,326
Adjustment related to sales made in prior periods	8
Actual returns or credits related to current period	(1,207		)
Actual returns or credits related to prior periods	(145		)
Sales reserve as of December 31, 2016	$	129

Revenue from these products were as follows for the years ended December 31, 2016 and 2015 (in thousands, except percentages):