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Allowance for Sales Returns
6 Months Ended
Jun. 30, 2021
Allowance For Sales Returns [Abstract]  
Allowance for Sales Returns

Note 5. Allowance for Sales Returns

The following table provides the changes in our sales return reserve, which is classified as a reduction of accounts receivable:

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

 

 

2021

 

 

2020

 

 

2021

 

 

2020

 

 

 

(in thousands)

 

Balance, beginning of period

 

$

11,910

 

 

$

6,262

 

 

$

11,233

 

 

$

8,815

 

Reserve accrual

 

 

4,212

 

 

 

4,837

 

 

 

9,977

 

 

 

7,488

 

Recoveries and deductions, net

 

 

(9,075

)

 

 

(3,491

)

 

 

(14,163

)

 

 

(8,695

)

Balance, end of period

 

$

7,047

 

 

$

7,608

 

 

$

7,047

 

 

$

7,608