ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2011

ACCRUED LIABILITIES

ACCRUED LIABILITIES

10. ACCRUED LIABILITIES

        Accrued liabilities consist of the following (in thousands):

	December 31,
	2011		2010
Allowance for returns	$	10,899	$	11,525
Accounts payable accrual		8,284		7,626
Accrued marketing expenses		7,632		2,484
Accrued compensation and other related costs		6,819		8,279
Other accrued expenses		3,416		1,734
Accrued professional expenses		3,013		1,877
Accrued freight		2,392		2,491
Facility lease accruals		1,841		1,811
Accrued taxes		1,540		1,400
Inventory received but not invoiced		1,069		452
Credit card processing fee accrual		535		625
Short term portion of restructuring accrual (Note 3)		462		447
Total accrued liabilities	$	47,902	$	40,751