Balance Sheet Components (Tables)

9 Months Ended

Sep. 30, 2020

Balance Sheet Related Disclosures [Abstract]

Schedule of Accounts Receivable, Net of Allowances

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

	As of
	September 30, 2020			December 31, 2019
Gross accounts receivable	$	408,420		$	360,194
Allowance for sales returns		(4,323	)		(6,550	)
Allowance for sales incentives		(8,066	)		(19,476	)
Allowance for doubtful accounts		(4,524	)		(1,140	)
Other allowances		(230	)		(355	)
Total allowances		(17,143	)		(27,521	)
Total Accounts Receivable—net of allowances	$	391,277		$	332,673

Schedule of Allowance for Sales Returns

Allowance for sales returns consisted of the following activities (in thousands):

	Three Months Ended			Nine Months Ended
	September 30, 2020			September 30, 2020
Balance, beginning of period	$	(5,412	)	$	(6,550	)
Charged to revenue		(2,313	)		(8,998	)
Utilization of sales return allowance		3,402			11,225
Balance, end of period	$	(4,323	)	$	(4,323	)

Schedule of Allowance for Sales Incentives

Allowance for sales incentives consisted of the following activities (in thousands):

	Three Months Ended			Nine Months Ended
	September 30, 2020			September 30, 2020
Balance, beginning of period	$	(8,962	)	$	(19,476	)
Charged to revenue		(10,470	)		(28,127	)
Utilization of sales incentive allowance		11,366			39,537
Balance, end of period	$	(8,066	)	$	(8,066	)

Schedule of Allowance for Doubtful Accounts

Allowance for doubtful accounts consisted of the following activities (in thousands):

	Three Months Ended			Nine Months Ended
	September 30, 2020			September 30, 2020
Balance, beginning of period	$	(4,403	)	$	(1,140	)
Impact of adoption of ASU 2016-13		-			(1,066	)
Adjusted balance, beginning of period		(4,403	)		(2,206	)
Provision for doubtful accounts		(131	)		(3,097	)
Adjustments for recovery and write-off		10			779
Balance, end of period	$	(4,524	)	$	(4,524	)

Schedule of Property and Equipment, Net

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

	As of
	September 30, 2020			December 31, 2019
Computers and equipment	$	29,570		$	23,834
Leasehold improvements		143,246			93,239
Website and software		8,323			6,510
Office equipment and furniture		19,613			12,091
Total property and equipment		200,752			135,674
Accumulated depreciation and amortization		(42,118	)		(32,412	)
Property and Equipment, net	$	158,634		$	103,262

Schedule of Accounts Payable and Accrued Liabilities

Accounts payable and accrued liabilities consisted of the following (in thousands):

	As of
	September 30, 2020		December 31, 2019
Accounts payable	$	121,761	$	115,227
Payments due to content publishers		100,293		57,376
Accrued cost of revenue		63,939		58,149
Operating lease liability, current		32,130		17,896
Accrued royalty expense		10,713		18,040
Accrued payroll and related expenses		21,301		14,522
Accrued inventory		13,444		2,892
Content licensing liability		4,034		1,679
Marketing, retail and merchandising costs		18,592		7,624
Accrued legal fees		4,408		3,158
Customer prepayments		6,807		2,669
Taxes and related liabilities		3,530		3,052
Other accrued expenses		11,846		11,290
Total Accounts Payable and Accrued Liabilities	$	412,798	$	313,574

Schedule of Deferred Revenue

Deferred revenue consisted of the following (in thousands):

	As of
	September 30, 2020		December 31, 2019
Platform, current	$	23,701	$	18,234
Player, current		24,303		21,627
Total deferred revenue, current		48,004		39,861
Platform, non-current		9,112		6,135
Player, non-current		9,022		9,235
Total deferred revenue, non-current		18,134		15,370
Total Deferred Revenue	$	66,138	$	55,231