ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2012

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Schedule of estimated useful lives of fixed assets

Property and equipment are stated at cost, less accumulated depreciation and amortization computed using the straight-line method over the estimated useful life of each asset. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the improvements. Expenditures for maintenance and repairs are charged to expense as incurred. The cost of property and equipment sold or otherwise retired and the related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in other operating costs in the accompanying Consolidated Statements of Operations. 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

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 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 averaged 1.5% or less of our gross sales. For the year ended December 31, 2012 our sales return reserve was composed of the following (in thousands):

Sales reserve as of January 1, 2012	$	528
Provision related to sales made in 2012		1,487
Provision related to sales made prior to 2012		(319	)
Actual returns or credits in 2012 related to 2012		(1,316	)
Actual returns or credits in 2012 related to prior periods		(224	)
Sales reserve as of December 31, 2012	$	156