SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Allowance for Sales Returns and Exchanges (Tables)

12 Months Ended

Dec. 31, 2020

Allowance for sales returns and exchanges [Abstract]

Allowance for Sales Returns and Exchanges [Table Text Block]

The following table sets forth the activity in the allowance for sales returns and exchanges for the years ended December 31, 2020, 2019, and 2018 (in thousands):

	Year Ended December 31,
	2020		2019		2018
Allowance for sales returns and exchanges – beginning of year	$	8,230	$	9,003	$	9,916
Additions and adjustments to the allowance	10,746		15,999		12,121
Deductions against the allowance	(9,670)		(16,772)		(13,034)
Allowance for sales returns and exchanges – end of year	$	9,306	$	8,230	$	9,003

Allowance for Doubtful Accounts [Table Text Block]

The following table sets forth the activity in the allowance for doubtful accounts for the years ended December 31, 2020, 2019, and 2018 (in thousands):

	Year Ended December 31,
	2020		2019		2018
Allowance for doubtful accounts – beginning of year	$	958	$	1,339	$	1,226
Bad debt expense	1,298		208		119
Reduction in allowance for doubtful accounts	(778)		(589)		(6)
Allowance for doubtful accounts – end of year	$	1,478	$	958	$	1,339

Property Plant and Equipment Useful Lives [Table Text Block]

Property and equipment is recorded at cost and depreciated using the straight-line method over the estimated useful life of the asset. We typically depreciate our property and equipment using the following minimum and maximum useful lives:

	Depreciable Life
	Minimum	Maximum
Computer and video equipment and software, including internal use software	2 years	5 years
Manufacturing tooling and testbeds	3 years	5 years
Office equipment	3 years	5 years
Furniture, fixtures, and other	3 years	8 years