0001130713-24-000013 | 10-K | XBRL Viewer

Print Document View Excel Document

ASSET HELD FOR SALE (Details) - USD ($) $ in Thousands	12 Months Ended
ASSET HELD FOR SALE (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Discontinued Operations and Disposal Groups [Abstract]
Write-down loss	$ 25,875	$ 0	$ 0

STOCK-BASED AWARDS

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

STOCK-BASED AWARDS

19. STOCK-BASED AWARDS

We have equity incentive and compensatory plans that provide for the grant of stock-based awards, including restricted stock, to employees and board members and provide employees the ability to purchase shares of our common stock through an employee stock purchase plan. Employee accounting applies to equity incentives and compensation granted by the Company to its own employees. When an award is forfeited prior to the vesting date, we recognize an adjustment for the previously recognized expense in the period of the forfeiture.

Stock-based compensation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Years ended December 31,
	2023		2022		2021
Cost of goods sold	$	37	$	132	$	102
Sales and marketing	796		693		987
Technology	8,733		7,659		3,799
General and administrative	13,452		9,834		6,245
Total stock-based compensation expense	$	23,018	$	18,318	$	11,133

Beyond restricted stock awards

The Beyond, Inc. Amended and Restated 2005 Equity Incentive Plan provides for the grant of restricted stock units to employees and directors of the Company and other types of equity awards of the Company. The Compensation Committee of the Board of Directors approves grants of restricted stock awards to our officers, board members and employees. These restricted stock awards generally vest over three years at 33.3% at the end of the first year, 33.3% at the end of the second year and 33.4% at the end of the third year; subject to the recipient's continuing service to us. At December 31, 2023, 3.3 million shares of stock remained available for future grants under the Plan.

The cost of restricted stock units is determined using the fair value of our common stock on the date of the grant and compensation expense is either recognized on a straight-line basis over the vesting schedule or on an accelerated schedule when vesting of restricted stock awards exceeds a straight-line basis. The cumulative amount of compensation expense recognized at any point in time is at least equal to the portion of the grant date fair value of the award that is vested at that date.

The following table summarizes restricted stock award activity (in thousands, except fair value data):


	2023			2022			2021
	Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value
Outstanding—beginning of year	781	$	50.17	663	$	56.37	639	$	17.98
Granted at fair value	1,101	20.92		618	42.75		415	92.29
Vested	(550)	40.27		(295)	43.32		(294)	24.88
Forfeited	(348)	31.43		(205)	57.77		(97)	52.26
Outstanding—end of year	984	$	29.60	781	$	50.17	663	$	56.37

Employee Stock Purchase Plan

The 2021 Employee Stock Purchase Plan (the "ESPP") grants our eligible employees a right to purchase shares of our common stock at a discount through payroll deductions of up to 25% of eligible compensation, subject to a cap of $21,250 in any calendar year. The ESPP provides for consecutive 24-month offering periods beginning March 1 and September 1 of each year. Each offering period shall consist of four consecutive six-month purchase periods. The first offering period under the ESPP commenced on September 1, 2021, with the first purchase date occurring on February 28, 2022.

On each purchase date, participating employees will purchase shares of our common stock at a price per share equal to 85% of the lesser of the fair market value of our common stock on (i) the offering date of the offering period or (ii) the purchase date (the "look-back" period). If the stock price of our common stock on any purchase date in an offering period is lower than the stock price on the offering date of that offering period, every participant in the offering will automatically be withdrawn from the offering after the purchase of shares on such purchase date and automatically enrolled in a new offering period commencing immediately subsequent to such purchase date.

The maximum number of shares of common stock that may be issued under the ESPP in aggregate is 3.0 million shares. For the years ended December 31, 2023 and 2022, 117,687 shares and 83,570 shares, respectively were purchased at an average price per share of $16.25 and $35.41, respectively. At December 31, 2023, approximately 2.8 million shares of common stock remained available under the ESPP.

The ESPP is considered a compensatory plan and the fair value of the discount and the look-back period will be estimated using the Black-Scholes option pricing model and expense will be recognized straight-line over the 24-month offering period. We recognized $1.7 million, $2.4 million and $863,000 in share-based compensation expense related to the ESPP for the years ended December 31, 2023, 2022 and 2021, respectively, which are included in the stock compensation expense table above combined with the expense associated with our restricted stock units.

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

2. ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

Principles of consolidation

The accompanying consolidated financial statements include our accounts and the accounts of our wholly-owned subsidiaries. All intercompany account balances and transactions have been eliminated in consolidation.

Use of estimates

The preparation of financial statements in conformity with GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent liabilities in our consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, receivables valuation, revenue recognition, loyalty program reward point and gift card breakage, sales returns, inventory valuation, asset useful lives, equity and debt securities valuation, income taxes, stock-based compensation, performance-based compensation, self-funded health insurance liabilities, and contingencies. Although these estimates are based on our best knowledge of current events and actions that we may undertake in the future, our accounting of these estimates may change from period to period. To the extent there are differences between these estimates and actual results, our consolidated financial statements may be materially affected.

Supplemental cash flow information

The following table shows supplemental cash flow information (in thousands):


	Year Ended December 31,
	2023		2022		2021
Supplemental disclosures of cash flow information:
Cash paid during the period:
Interest paid, net of amounts capitalized	$	1,598	$	1,777	$	1,775
Income taxes paid, net	556		2,562		2,262
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$	211	$	2,527	$	508

See also Note 14—Leases for additional supplemental disclosures of cash flow information related to our leases.

Cash equivalents

We classify all highly liquid instruments, including instruments with an original maturity of three months or less at the time of purchase, as cash equivalents.

Restricted cash

We consider cash that is legally restricted and cash that is held as compensating balances for credit arrangements as restricted cash.

Fair value of financial instruments

We account for our assets and liabilities using a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. These two types of inputs have created the fair-value hierarchy below. This hierarchy requires us to minimize the use of unobservable inputs and to use observable market data, if available, when determining fair value.

•Level 1—Quoted prices for identical instruments in active markets;

•Level 2—Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and

•Level 3—Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Our assets and liabilities that are adjusted to fair value on a recurring basis are cash equivalents, our equity securities under ASC 321, and deferred compensation liabilities, which fair values are determined using quoted market prices from daily exchange traded markets on the closing price as of the balance sheet date and are classified as Level 1. Our recurring fair value measurements using unobservable inputs (Level 3) include our equity securities under ASC 323 accounted for under the fair value option and available-for-sale debt securities. Our other financial instruments, including cash, restricted cash, accounts receivable, accounts payable, accrued liabilities, and debt are carried at cost, which approximates their fair value. Certain assets, including long-lived assets, certain equity securities under ASC 323, goodwill, and other intangible assets, are measured at fair value on a nonrecurring basis; that is, the assets are not measured at fair value on an ongoing basis, but are subject to fair value adjustments using fair value measurements with unobservable inputs (Level 3), apart from assets held for sale which uses an active market purchase offer (Level 1), and cryptocurrencies which use quoted prices from various digital currency exchanges with active markets in certain circumstances (e.g., when there is evidence of impairment).

Accounts receivable, net

Accounts receivable consist primarily of trade amounts due from customers in the United States and uncleared credit card transactions at period end. Accounts receivables are recorded at invoiced amounts and do not bear interest. We maintain an allowance for expected credit losses based upon our business customers' financial condition and payment history, our historical collection experience, and any future expected economic conditions.

Inventories

Inventories include merchandise acquired for resale and processed returns which are accounted for using a standard costing system which approximates the first-in-first-out ("FIFO") method of accounting and are valued at the lower of cost and net realizable value. Inventory valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, liquidations, and expected recoverable values of each disposition category.

Prepaids and other current assets

Prepaids and other current assets represent expenses paid prior to receipt of the related goods or services, including advertising, license fees, maintenance, packaging, insurance, prepaid inventories, other miscellaneous costs, and cryptocurrencies.

Property and equipment, net

Property and equipment are recorded at cost and stated net of depreciation and amortization. Property and equipment are depreciated using the straight-line method over the estimated useful lives of the related assets as follows:


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives.

Included in property and equipment is the capitalized cost of internal-use software and website development, including software used to upgrade and enhance our Website and processes supporting our business. We capitalize costs incurred during the application development stage of internal-use software and amortize these costs over the estimated useful life. Costs incurred related to design or maintenance of internal-use software are expensed as incurred.

Upon sale or retirement of assets, cost and related accumulated depreciation and amortization are removed from the balance sheet and the resulting gain or loss is reflected in our consolidated statements of operations.

Initial valuation of retained noncontrolling interest in former subsidiaries

During the second quarter of 2021, we measured our retained noncontrolling interest in former subsidiaries at fair value at the date of deconsolidation. In the absence of quoted market prices (since the equity of these entities is not traded on a public market), the fair value was determined in good faith under our valuation policy and process using generally accepted valuation approaches. We utilized an independent third party valuation firm to assist us in determining the fair values of our retained noncontrolling interest in former subsidiaries using a combination of a market approach and income approach. The market approach relied upon a comparison with guideline public companies or guideline transactions and entails selecting relevant financial information of the subject company, and capitalizing those amounts using valuation multiples that are based on empirical market observations. The income approach relied upon an analysis of its projected economic earnings discounted to present value (discounted cash flows). The fair value determination of our retained noncontrolling interest required the use of significant unobservable inputs (Level 3 inputs) as shown in the table within Note 5—Discontinued Operations. Due to the inherent uncertainty of determining the fair value of Level 3 securities that do not have a readily available market value, the determination of fair value required significant judgment or estimation and changes in the estimates and assumptions used in the valuation models could materially affect the determination of fair value for these assets. See Note 5—Discontinued Operations for further information.

Valuation of assets held for sale

We classify assets and liabilities to be sold (disposal group) as held for sale in the period when all of the applicable criteria are met, including: (i) management commits to a plan to sell, (ii) the disposal group is available to sell in its present condition, (iii) there is an active program to locate a buyer, (iv) the disposal group is being actively marketed at a reasonable price in relation to its fair value, (v) significant changes to the plan to sell are unlikely, and (vi) the sale of the disposal group is generally probable of being completed within one year. Assets and liabilities held for sale are presented separately within the Consolidated balance sheets with any adjustments necessary to measure the disposal group at the lower of its carrying value or fair value less costs to sell. Depreciation of property and equipment is not recorded while these assets are classified as held for sale. The fair value of a disposal group, less any costs to sell, is assessed each reporting period it remains classified as held for sale and any remeasurement to the lower of carrying value or fair value less costs to sell is reported as an adjustment to the carrying value of the disposal group recorded in Other income (expense), net in our consolidated statements of operations. We measured our assets held for sale at fair value based on Level 1 inputs. See Note 4—Assets Held for Sale for further information.

Equity securities under ASC 321

Minority interests (less than 20%) in certain public entities, accounted for under ASC Topic 321, Investments—Equity Securities ("ASC 321"), are included in Equity securities at fair value in our consolidated balance sheets. We measured our ASC 321 equity securities at fair value (based on Level 1 inputs) with changes in fair value recorded in Other income (expense), net in our consolidated statements of operations. Dividends received are reported in earnings if and when received. As of December 31, 2023, we no longer held any minority interests in those certain public entities.

Equity securities accounted for under the equity method under ASC 323

At December 31, 2023, we held minority interests in privately held entities, Medici Ventures, L.P., tZERO, and SpeedRoute, LLC ("SpeedRoute"), accounted for under the equity method under ASC Topic 323, Investments—Equity Method and Joint Ventures ("ASC 323"), which are included in Equity securities in our consolidated balance sheets. We can exercise significant influence, but not control, over these entities through holding more than a 20% voting interest.

Based on the nature of our ownership interests and the extent of our contributed capital, we held a variable interest in Medici Ventures, L.P. and SpeedRoute, both of which meet the definition of variable interest entities; however, we are not the primary beneficiary of these entities for purposes of consolidation as we do not have the power (either explicit or implicit), through voting rights or otherwise, to direct the activities of Medici Ventures, L.P. or SpeedRoute that most significantly impact their economic performance. Our investments in these variable interest entities totaled $118.7 million as of December 31, 2023, representing our maximum exposures to loss.

We record our proportionate share of Medici Ventures, L.P.'s net assets assuming the entity (i) liquidated its net assets at their book values and (ii) distributed the proceeds to the investors based on the distribution waterfall in the investment agreement, which reflects the fair value changes of the underlying investments of the entity, any investor-level adjustments, and any other operating income or losses of the entity, in Other income (expense), net in our consolidated statements of operations with corresponding adjustments to the carrying value of the asset. If such events or circumstances have occurred that may indicate the fair value of our equity interest is less than its carrying value, we estimate the fair value of our equity interest and recognize an impairment loss equal to the difference between the fair value of the security and its carrying value which is recorded in Other income (expense), net in our consolidated statements of operations. There is no difference between the carrying amount of our investment in the entity and the amount of underlying equity we have in the entity's net assets.

We have elected to apply the fair value option for valuing our direct minority interests in tZERO and SpeedRoute as we determined that accounting for our direct minority interests in tZERO and SpeedRoute under the fair value option would approximate the same valuation approach used by Medici Ventures, L.P. for valuing our indirect interest in tZERO and SpeedRoute and would be the most meaningful and transparent option for evaluating our continued exposure to the economics of tZERO and SpeedRoute. The fair value was determined in good faith under our valuation policy and process using generally accepted valuation approaches through the use of a third-party valuation firm. Our assessment includes a review of recent operating results and trends, recent sales/acquisitions of the equity securities, and other publicly available data.

The methods and significant assumptions to estimate the fair value of our direct minority interests in tZERO under the fair value option include using a market approach. The market approach relied upon market transaction valuations of the subject company, adjusted for changes in enterprise value for guideline public companies. Due to the recent Series B financing round led by the Intercontinental Exchange, the valuation technique used to value our direct interest in tZERO was a market approach using a transaction backsolve with an option pricing model. The methods and significant assumptions to estimate the fair value of our direct minority interests in SpeedRoute under the fair value option include using a market approach based on recent market transaction valuations.

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

37,126

Market approach - transaction backsolve with an option pricing model

Term to liquidity

5.0 years

Volatility

125%

Percentage change in enterprise value for guideline public companies

7.8%

SpeedRoute

3,920

Market approach - recent transactions

N/A

Total

41,046

A significant change in the term to liquidity, volatility, or percentage change in enterprise value for guideline public companies inputs could result in a significant change in the fair value measurement.

Leases

We determine if an arrangement is a lease at inception. We account for lease agreements as either operating or finance leases depending on certain defined criteria. Operating leases are recognized in Operating lease right-of-use ("ROU") assets, Operating lease liabilities, current, and Operating lease liabilities, non-current on our consolidated balance sheets. Finance leases are included in Other long-term assets, net, Other current liabilities, and Other long-term liabilities on our consolidated balance sheets. Lease assets and liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. In certain of our lease agreements, we receive rent holidays and other incentives. We recognize lease costs on a straight-line basis over the lease term without regard to deferred payment terms, such as rent holidays, that defer the commencement date of required payments. Our lease terms may include options to extend or terminate the lease, and we adjust our measurement of the lease when it is reasonably certain that we will exercise that option. Lease payments used in measurement of the lease liability typically do not include executory costs, such as taxes, insurance, and maintenance, unless those costs can be reasonably estimated at lease commencement. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the life of the lease, without assuming renewal features, if any, are exercised. We do not separate lease and non-lease components for our leases.

Treasury stock

We account for treasury stock of our common shares under the cost method and include treasury stock as a component of stockholders' equity.

Goodwill

Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment at least annually or when we deem that a triggering event has occurred. When evaluating whether goodwill is impaired, we make a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment determines that it is more likely than not that its fair value is less than its carrying amount, we compare the fair value of the reporting unit to which the goodwill is assigned to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized in an amount equal to the excess of the carrying amount over the fair value of the reporting unit, not to exceed the carrying amount of the goodwill. There were no impairments to goodwill recorded during the years ended December 31, 2023, 2022 and 2021 and no other changes to the carrying amount of goodwill during the years ended December 31, 2023 and 2022. Our goodwill balance of $6.2 million as of December 31, 2023 and 2022 is net of accumulated impairment losses and other adjustments of $3.3 million.

Intangible assets other than goodwill

We capitalize and amortize intangible assets other than goodwill over their estimated useful lives unless such lives are indefinite. Intangible assets other than goodwill acquired separately from third parties are capitalized at cost, including any related direct acquisition costs, while such assets acquired as part of a business combination are capitalized at their acquisition-date fair value. Indefinite-lived intangible assets are tested for impairment annually or more frequently when events or circumstances indicate that the carrying value more likely than not exceeds its fair value. In addition, we routinely evaluate the remaining useful life of intangible assets not being amortized to determine whether events or circumstances continue to support an indefinite useful life, including any legal, regulatory, contractual, competitive, economic, or other factors that may limit their useful lives. Definite-lived intangible assets are amortized using the straight-line method of amortization over their useful lives, with the exception of certain intangibles (such as acquired customer lists) which are amortized using an accelerated method of amortization based on estimated customer attrition rates. These definite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amount may not be recoverable as described below under Impairment of long-lived assets.

Impairment of long-lived assets

We review property and equipment, right-of-use assets, and other long-lived assets, including intangible assets other than goodwill, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability is measured by a comparison of the assets' carrying amount to future undiscounted net cash flows the asset group is expected to generate. Cash flow forecasts are based on trends of historical performance and management's estimate of future performance, giving consideration to existing and anticipated competitive and economic conditions. If such asset group is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair values. There were no impairments to long-lived assets recorded during the years ended December 31, 2023, 2022 and 2021.

Available-for-sale debt securities

During the year ended December 31, 2023, we invested $10.0 million in GrainChain, Inc. in the form of a convertible promissory note (the "Note"). The Note bears interest at an annual interest rate of 5% and accrued interest is recorded in Interest income (expense), net in our consolidated statements of operations. The Note has a maturity date of January 3, 2025 at which time the outstanding principal and any unpaid accrued interest will automatically convert into shares of a newly created series of preferred stock issued by GrainChain, Inc. unless converted earlier under limited circumstances. The fair value of the Note, including accrued interest, was $10.5 million at December 31, 2023, which is included in Other long-term assets, net on our consolidated balance sheets.

Based on the nature of our indirect ownership interests in GrainChain, Inc. through Medici Ventures, L.P. and the extent of our contributed capital, we held a variable interest in GrainChain, Inc., which meets the definition of a variable interest entity; however, we are not the primary beneficiary of this entity for purposes of consolidation as we do not have the power (either explicit or implicit), through voting rights or otherwise, to direct the activities of GrainChain, Inc. that most significantly impact its economic performance. Our maximum exposure to loss in this variable interest entity totaled $29.5 million as of December 31, 2023, representing our direct and indirect interest in GrainChain, Inc.

Other long-term assets, net

Other long-term assets, net consist primarily of long-term prepaid expenses, deposits, and available-for-sale debt securities.

Revenue recognition

Revenue is recognized when, or as, control of a promised product or service transfers to a customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for transferring those products or services. Revenue excludes taxes that have been assessed by governmental authorities and that are directly imposed on revenue-producing transactions between the Company and its customers, including sales and use taxes. Revenue recognition is evaluated through the following five-step process:

1) identification of the contract with a customer;

2) identification of the performance obligations in the contract;

3) determination of the transaction price;

4) allocation of the transaction price to the performance obligations in the contract; and

5) recognition of revenue when or as a performance obligation is satisfied.

Product Revenue

We derive our revenue primarily through our Website but may also derive revenue from sales of merchandise through other channels. Our revenue is derived primarily from merchandise sold at a point in time and shipped to customers. Merchandise sales are fulfilled with inventory sourced through our partners or from our owned inventory. The vast majority of our sales, however, are fulfilled from inventory sourced through our partners.

Revenue is recognized when control of the product passes to the customer, typically at the date of delivery of the merchandise to the customer or the date a service is provided and is recognized in an amount that reflects the expected consideration to be received in exchange for such goods or services. As such, customer orders are recorded as unearned revenue prior to delivery of products or services ordered. As we ship high volumes of packages through multiple carriers, we use estimates to determine which shipments are delivered and, therefore, recognized as revenue at the end of the period. Our delivery date estimates are based on average shipping transit times, which are calculated using the following factors: (i) the type of shipping carrier (as carriers have different in-transit times); (ii) the fulfillment source (either our warehouses, those warehouses we control, or those of our partners); (iii) the delivery destination; and (iv) actual transit time experience, which shows that delivery date is typically one to seven business days from the date of shipment. We review and update our estimates on a quarterly basis based on our actual transit time experience. However, actual shipping times may differ from our estimates.

Generally, we require authorization from credit card or other payment vendors whose services we offer to our customers (such as PayPal, Apple Pay, Klarna), or verification of receipt of payment, before we ship products to consumers or business purchasers. We generally receive payments from our customers before our payments to our suppliers are due. We do not recognize assets associated with costs to obtain or fulfill a contract with a customer.

Shipping and handling is considered a fulfillment activity, as it takes place prior to the customer obtaining control of the merchandise, and fees charged to customers are included in net revenue upon completion of our performance obligation. We present revenue net of sales taxes, discounts, and expected refunds.

Our merchandise sales contracts include terms that could cause variability in the transaction price for items such as discounts, credits, or sales returns. Accordingly, the transaction price for product sales includes estimates of variable consideration to the extent it is probable that a significant reversal of revenue recognized will not occur. At the time of sale, we estimate a sales return liability for the variable consideration based on historical experience, which is recorded within Accrued liabilities in the consolidated balance sheet. We record an allowance for returns based on current period revenues and historical returns experience. We analyze actual historical returns, current economic trends and changes in order volume and acceptance of our products when evaluating the adequacy of the sales returns allowance in any accounting period.

We evaluate the criteria outlined in ASC 606-10-55, Principal versus Agent Considerations, in determining whether it is appropriate to record the gross amount of merchandise sales and related costs or the net amount earned as commissions. When we are the principal in a transaction and control the specific good or service before it is transferred to the customer, revenue is recorded gross; otherwise, revenue is recorded on a net basis. Through contractual terms with our partners, we have the ability to control the promised goods or services and as a result record the majority of our revenue on a gross basis.

Loyalty program

We have a customer loyalty program called Welcome Rewards for which we sell annual memberships. For Welcome Rewards memberships, we record membership fees as unearned revenue and we recognize revenue ratably over the membership period.

The loyalty program allows members to earn dollars for qualifying purchases made on our Website. As such, the initial transaction price giving rise to the reward dollar is allocated to each separate performance obligation based upon its relative standalone selling price. In determining the stand-alone selling price, we incorporate assumptions about the redemption rates of loyalty points. We recognize revenue for loyalty program reward dollars when customers redeem such rewards as part of a purchase on our Website.

We record the standalone value of reward dollars earned in unearned revenue at the time the reward dollars are earned. Loyalty program reward dollars expire 90 days after the customer's membership expires. We recognize estimated reward dollar breakage, to which we expect to be entitled, over the expected redemption period in proportion to actual redemptions by customers.

Advertising Revenue

Advertising revenues are derived primarily from sponsored links and display advertisements that are placed on our Website, distributed via email, or sent out as direct mailers. Advertising revenue is recognized in revenue when the advertising services are rendered. Advertising revenues were less than 3% of total net revenues for all periods presented.

Unearned Revenue

When the timing of our provision of goods or services is different from the timing of the payments made by our customers, we recognize a contract liability (customer payment precedes performance).

Customer orders are recorded as unearned revenue when payment is received prior to delivery of products or services ordered. We record amounts received for loyalty program membership fees as unearned revenue and we recognize it ratably over the membership period. We record loyalty program reward dollars earned from purchases as unearned revenue at the time they are earned based upon the relative standalone selling price of the loyalty program reward dollar and we recognize it as revenue in proportion to the estimated pattern of rights exercised by the customer. If reward dollars are not redeemed, we recognize revenue upon expiration. In addition, we sell gift cards and record related unearned revenue at the time of the sale. We sell gift cards without expiration dates and we recognize revenue from a gift card upon redemption of the gift card. The unredeemed portion of our gift cards are recognized in revenue over the expected redemption period based upon the estimated pattern of rights exercised by the customer, if the gift cards are not subject to escheat laws.

Sales returns allowance

Revenue is recorded net of estimated returns. We record an allowance for returns based on current period revenues and historical returns experience. We analyze actual historical returns, current economic trends and changes in order volume and acceptance of our products when evaluating the adequacy of the sales returns allowance in any accounting period.

Cost of goods sold

Our cost of goods sold includes product costs, warehousing costs, outbound shipping costs, handling and fulfillment costs, customer service costs, and merchant fees, and is recorded in the same period in which related revenues have been recorded.

Advertising expense

We expense the costs of producing advertisements the first time the advertising takes place and expense the cost of communicating advertising in the period during which the advertising space or airtime is used. Internet advertising expenses are recognized as incurred based on the terms of the individual agreements, which are generally: 1) a commission for traffic driven to our Website that generates a sale or 2) a referral fee based on the number of clicks on keywords or links to our Website generated during a given period. Advertising expense is included in Sales and marketing expenses in our consolidated statements of operations. Prepaid advertising is included in Prepaids and other current assets in our consolidated balance sheets.

Stock-based compensation

We measure compensation expense for our outstanding unvested restricted stock awards at fair value on the date of grant and recognize compensation expense over the service period for awards at the greater of a straight-line basis or on an accelerated schedule when vesting of the share-based awards exceeds a straight-line basis. When an award is forfeited prior to the vesting date, we recognize an adjustment for the previously recognized expense in the period of the forfeiture. See Note 19—Stock-Based Awards.

We use the Black-Scholes option pricing model to determine the fair value of our employee stock purchase plan shares. The determination of the fair value of stock-based payment awards on the date of grant using an option pricing model is affected by our stock price and assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the expected term of the awards, actual and projected employee stock option exercise behaviors, a risk-free interest rate and any expected dividends.

Loss contingencies

In the normal course of business, we are involved in legal proceedings and other potential loss contingencies. We accrue a liability for such matters when it is probable that a loss has been incurred and the amount, or range of amounts, can be reasonably estimated. When only a range of probable loss can be estimated, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. We expense legal fees as incurred (See Note 16—Commitments and Contingencies).

Income taxes

Income taxes are accounted for under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In evaluating our ability to recover our deferred tax assets within the jurisdiction from which they arise, we consider all available positive and negative evidence, including projected future taxable income, scheduled reversals of our deferred tax liabilities, tax planning strategies, and results of recent operations. Our projections of future taxable income are subject to changes in how we do business, economic outlook, political climate, and other conditions such as supply chain challenges, inflation, rising interest rates, geopolitical events, and other macroeconomic conditions, and judgment is required in determining our ability to use our deferred tax assets.

We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. We recognize interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying consolidated income statements. Accrued interest and penalties are included within the related tax liability line in our consolidated balance sheets.

Net income (loss) per share

Our Series A-1 preferred stock and Series B preferred stock (collectively, the "Preferred Shares") were considered participating securities, and as a result, net income (loss) per share has historically been calculated using the two-class method. Under this method, we give effect to preferred dividends and then allocate undistributed net income (loss) attributable to participating securities (based on the weighted average percentage of shares outstanding) in determining net income (loss) attributable to common shares. In periods of net loss, a determination is also made on whether a participating security holder has an obligation to share in the losses before allocating to participating securities. As of December 31, 2023 and 2022, there were no participating securities following our preferred stock conversion. See Note 18—Stockholders' Equity, Preferred stock conversion, for further information.

Basic net income (loss) per common share is computed by dividing net income (loss) attributable to common shares by the weighted average number of common shares outstanding during the period.

Diluted net income (loss) per share is computed by dividing net income (loss) attributable to common shares by the weighted average number of common and potential common shares outstanding during the period. Potential common shares, comprising incremental common shares issuable from the employee stock purchase plan and restricted stock awards are included in the calculation of diluted net income (loss) per common share to the extent such shares are dilutive.

Recently issued accounting standards

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments' significant expenses and other segment items on an interim and annual basis. For public entities, ASU 2023-07 is required to be adopted for annual periods beginning after December 15, 2023 and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this ASU on our consolidated financial statements and related disclosures. This ASU will likely result in us including the additional required disclosures when adopted.

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities to disclose disaggregated information about a reporting entity's effective tax rate reconciliation as well as additional information on income taxes paid. For public entities, ASU 2023-09 is required to be adopted for annual periods beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of the adoption of this ASU on our consolidated financial statements and related disclosures. This ASU will likely result in us including the additional required disclosures when adopted.

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Property and Equipment, Net (Details)	Dec. 31, 2023
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Land improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Building machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Building machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Computer hardware \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer hardware \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Computer software, including internal-use software and website development \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Computer software, including internal-use software and website development \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2023	Feb. 16, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-41850
Entity Registrant Name	BEYOND, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-0634302
Entity Address, Address Line One	799 West Coliseum Way
Entity Address, City or Town	Midvale,
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84047
City Area Code	801
Local Phone Number	947-3100
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	BYON
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 1.5
Entity Common Stock, Shares Outstanding		45,574,586
Documents Incorporated by Reference	Certain information required by Part III of Form 10-K is incorporated by reference to the Registrant's proxy statement for the 2024 Annual Stockholders Meeting, which will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Report relates.
Entity Central Index Key	0001130713
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY

STOCK-BASED AWARDS - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 23,018	$ 18,318	$ 11,133
Cost of goods sold
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	37	132	102
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	796	693	987
Technology
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	8,733	7,659	3,799
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 13,452	$ 9,834	$ 6,245

DISCONTINUED OPERATIONS (Tables)

12 Months Ended

Dec. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

Schedule of valuation techniques and unobservable inputs

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

37,126

Market approach - transaction backsolve with an option pricing model

Term to liquidity

5.0 years

Volatility

125%

Percentage change in enterprise value for guideline public companies

7.8%

SpeedRoute

3,920

Market approach - recent transactions

N/A

Total

41,046


Valuation Technique	Unobservable Inputs	Range (1)	Weighted Average (2)
Market approach	Enterprise value to revenue multiple	0.88x	0.88x
Discounted cash flows – exit multiple	Discount rate	9.0% - 35.0%	32.4%
	Enterprise value to revenue multiple	0.75x – 5.00x	4.40x
	Projected terminal year	2023 – 2027	2025
	Annual revenue growth rate	1.3% - 124.0%	109.4%
	Annual EBITDA % of revenues	5.2% - 41.2%	36.3%
Discounted cash flows – perpetual growth	Discount rate	30.0%	30.0%
	Projected terminal year	2028	2028
	Perpetual revenue growth rate	3.0%	3.0%
	Annual revenue growth rate	25.7%	25.7%
	Annual EBITDA % of revenues	14.9%	14.9%

__________________________________________

(1) — The range for the Annual revenue growth rate and Annual EBITDA % of revenues are based on the weighted average metrics for the annual periods of the separate cash flow models for the respective component.

(2) — Unobservable inputs were weighted by the relative fair value based on the fair value of the underlying components subjected to the identified valuation technique. For projected terminal year, the amount represents the median of the inputs and is not a weighted average.

Disposal Groups, Including Discontinued Operations

Results of discontinued operations through the transaction date were as follows (in thousands):


	Year ended December 31,
		2023		2022		2021
Net revenue		$	—	$	—	$	17,394
Cost of goods sold		—		—		13,716
Gross profit		—		—		3,678
Operating expenses
Technology		—		—		7,133
Selling, general, and administrative		—		—		13,509
Total operating expenses		—		—		20,642
Operating loss from discontinued operations		—		—		(16,964)
Interest income, net		—		—		192
Other income, net		—		—		4,081
Gain on deconsolidation		—		—		243,541
Income from discontinued operations before income taxes		—		—		230,850
Provision for income taxes		—		—		13,604
Income from discontinued operations, net of income taxes		$	—	$	—	$	217,246
Less: Net loss attributable to noncontrolling interests from discontinued operations		—		—		(335)
Net income from discontinued operations attributable to stockholders of Beyond, Inc.		$	—	$	—	$	217,581

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482099/360-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483475/205-20-45-11

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-3A

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-4A

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-4B

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5A

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5D
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5D

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482099/360-10-50-3A

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 20
-Topic 205
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-1

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-3

+ Details

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Supplemental disclosures of cash flow information:
Interest paid, net of amounts capitalized	$ 1,598	$ 1,777	$ 1,775
Income taxes paid, net	556	2,562	2,262
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$ 211	$ 2,527	$ 508

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Other Liabilities Disclosure [Abstract]
Deferred Credits and Other Liabilities, Noncurrent	$ 5,583	$ 0
Accrued Income Taxes, Noncurrent	3,684	3,532
Other Liabilities	(160)	(56)
Other long-term liabilities	$ 9,107	$ 3,476

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($) $ in Thousands				3 Months Ended	12 Months Ended
	Apr. 23, 2021	Mar. 31, 2021	Jan. 25, 2021	Jun. 30, 2021	Dec. 31, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Equity Method Investments, Fair Value Disclosure	$ 288,800
Equity Method Investment, Capital Contribution	3,400			$ 44,600
Gain on deconsolidation	243,500
Level 3
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Equity Method Investments, Fair Value Disclosure	$ 149,900
Medici Ventures, L.P.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Partnership Term			8 years
Medici Ventures \| tZERO
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions		42.00%
Beyond, Inc. \| tZERO
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Subsidiary or Equity Method Investee, Cumulative Percentage Ownership after All Transactions		41.00%
Beyond, Inc. \| Medici Ventures, L.P.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Limited liability company or limited partnership, members or limited partner, ownership interest (in percent)	99.00%				99.00%
Pelion MV GP, LLC \| Medici Ventures, L.P.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	1.00%

FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

Schedule of fair value of financial instruments using levels of inputs

The following tables summarize our assets and liabilities measured at fair value on a recurring basis using the following levels of inputs as of December 31, 2023 and 2022, as indicated (in thousands):


	Fair Value Measurements at December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	246,425	$	246,425	$	—	$	—
Equity securities, at fair value	41,046		—		—		41,046
Available-for-sale debt securities (1)	10,484		—		—		10,484
Trading securities held in a "rabbi trust" (1)	496		496		—		—
Total assets	$	298,451	$	246,921	$	—	$	51,530
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	513	$	513	$	—	$	—
Total liabilities	$	513	$	513	$	—	$	—


	Fair Value Measurements at December 31, 2022
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	252,650	$	252,650	$	—	$	—
Equity securities, at fair value	82,823		36		—		82,787

Trading securities held in a "rabbi trust" (1)	399		399		—		—
Total assets	$	335,872	$	253,085	$	—	$	82,787
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	396	$	396	$	—	$	—
Total liabilities	$	396	$	396	$	—	$	—

___________________________________________

(1) Included in Prepaids and other current assets and Other long-term assets, net in the consolidated balance sheets.

(2) Included in Accrued liabilities and Other long-term liabilities in the consolidated balance sheets.

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The following table provides activity for our Level 3 investments during the periods presented (in thousands):


	Amount



Level 3 investments at December 31, 2021	$	102,355
Increase due to acquisition of Level 3 investments	18,920
Decrease in fair value of Level 3 investments	(38,488)
Level 3 investments at December 31, 2022	82,787
Increase due to purchases of Level 3 investments	10,000
Decrease in fair value of Level 3 investments	(41,741)
Accrued interest on Level 3 investments	484
Level 3 investments at December 31, 2023	$	51,530

INCOME TAXES - Reconciliation of Tax Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Reconciliation of beginning and ending tax contingencies, excluding interest and penalties
Beginning balance	$ 13,488	$ 11,961	$ 9,638
Additions for tax positions related to the current year	1,258	1,083	1,992
Additions for tax positions taken in prior years	274	444	331
Ending balance	$ 15,020	$ 13,488	$ 11,961

ASSET HELD FOR SALE	12 Months Ended
ASSET HELD FOR SALE	Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
ASSETS HELD FOR SALE	4. ASSETS HELD FOR SALE In December 2023, the Company committed to a plan to sell our corporate headquarters and associated building loan on the corporate headquarters (the disposal group). Management has selected a broker to actively market and sell its corporate headquarters. As of December 31, 2023, the corporate headquarters and related assets and liabilities met the criteria to be classified as held for sale on our consolidated balance sheets. See Note 2—Accounting Policies and Supplemental Disclosures, Valuation of assets held for sale, for further information. As a result, the Company recognized a write-down loss of $25.9 million upon classification as held for sale, which represents the adjustment between the carrying value and the fair value, less costs to sell, which is recorded in Other income (expense), net in our consolidated statements of operations. As of December 31, 2023, the corporate headquarters is being actively marketed to sell and is expected to sell within one year.

EQUITY SECURITIES - Summary of Equity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under ASC 323	$ 114,827	$ 213,494
Equity securities accounted for under the equity method under the fair value option	41,046	82,823
Total equity securities	155,873	296,317
Level 3
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under the fair value option	41,046	82,787
Level 1
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under the fair value option	$ 0	$ 36

PREPAIDS AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAIDS AND OTHER CURRENT ASSETS

7. PREPAIDS AND OTHER CURRENT ASSETS

Prepaids and other current assets consist of the following (in thousands):


	December 31,
	2023		2022
Prepaid maintenance	$	8,282	$	8,767
Prepaid other	4,206		4,599

Other current assets	2,376		5,467


Total prepaids and other current assets	$	14,864	$	18,833

BASIS OF PRESENTATION	12 Months Ended
BASIS OF PRESENTATION	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION Business and organization As used herein, "Beyond," "the Company," "we," "our" and similar terms include Beyond, Inc. and its controlled subsidiaries, unless the context indicates otherwise. We were formed on May 5, 1997 as D2-Discounts Direct, a limited liability company ("LLC"). On December 30, 1998, we were reorganized as a C Corporation in the State of Utah and reincorporated in Delaware in May 2002. On October 25, 1999, we changed our name to Overstock.com, Inc. and on November 6, 2023, we changed our name to Beyond, Inc. Beyond, Inc. is an e-commerce expert with a singular focus: connecting consumers with products and services they love. As the owner of the iconic Bed Bath & Beyond brand and several other brands, we strive to curate an exceptional online shopping experience. Specializing in furniture and home furnishings, Bed Bath & Beyond is a premier online retailer, catering to customers in the United States and Canada. Our e-commerce platform, accessible through our mobile app, www.bedbathandbeyond.com, www.bedbathandbeyond.ca, and www.overstockgovernment.com collectively referred to as the "Website," serves as a gateway for those seeking a diverse array of top-tier, on-trend home products at competitive prices. From furniture, bedding, and bath essentials to patio and outdoor gear, area rugs, tabletop and cookware, décor, storage and organization solutions, small appliances, and home improvement items – we offer an extensive range of furniture and home furnishings to elevate our customers' living spaces within the four corners of their homes and the four corners of their property. Basis of presentation We have prepared the accompanying consolidated financial statements pursuant to generally accepted accounting principles in the United States ("GAAP"). Preparing financial statements requires us to make estimates and assumptions that affect the amounts that are reported in the consolidated financial statements and accompanying disclosures. Although these estimates are based on our best knowledge of current events and actions that we may undertake in the future, our actual results may be different from our estimates. The results of operations presented herein are not necessarily indicative of our results for any future period. Unless otherwise specified, disclosures in these consolidated financial statements reflect continuing operations only. The operating results for Medici Ventures Inc. ("Medici Ventures") and tZERO Group, Inc. ("tZERO"), our former subsidiaries, for the periods prior to their deconsolidation have been reflected in our consolidated statements of operations as discontinued operations for all periods presented. Certain prior period data, primarily related to discontinued operations, have been reclassified in the consolidated financial statements and accompanying notes to conform to the current period presentation. See Note 5—Discontinued Operations for further information.

LEASES

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

LEASES

14. LEASES

We have operating leases for warehouses, office space, and data centers. Our leases have remaining lease terms of one year to four years, some of which may include options to extend the leases perpetually, and some of which may include options to terminate the leases within one year. Variable lease costs include executory costs, such as taxes, insurance, and maintenance.

The components of lease expense were as follows (in thousands):


	Years ended December 31,
	2023		2022		2021
Operating lease cost	$	5,257	$	5,975	$	6,583

Variable lease cost	1,300		1,489		1,702

The following tables provides a summary of other information related to leases (in thousands):


	Years ended December 31,
	2023		2022		2021
Cash payments included in operating cash flows from lease arrangements	$	5,500	$	6,237	$	6,478
Right-of-use assets obtained in exchange for new operating lease liabilities	836		437		835
Derecognition of right-of-use assets due to reassessment of lease term	91		257		527

The following table provides a summary of balance sheet information related to leases:


	December 31,
	2023		2022
Weighted-average remaining lease term—operating leases	1.57 years		2.04 years
Weighted-average discount rate—operating leases	7	%	7	%

Maturity of lease liabilities under our non-cancellable operating leases as of December 31, 2023, are as follows (in thousands):


Payments due by period
2024	$	2,986
2025	689
2026	250
2027	83
2028	—
Thereafter	—
Total lease payments	4,008
Less interest	254
Present value of lease liabilities	$	3,754

STOCKHOLDERS' EQUITY - Preferred Stock Conversion (Details) $ / shares in Units, $ in Millions	Jun. 10, 2022 USD ($) $ / shares shares
Equity [Abstract]
Conversion price of preferred stock \| $ / shares	$ 0.90
Conversion of preferred stock \| shares	4,097,697
Deemed dividend \| $	$ 1.7

INTEREST INCOME (EXPENSE), NET (Tables)

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Interest [Abstract]

Interest Income and Interest Expense Disclosure

Interest income (expense), net consisted of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Interest income	$	13,769	$	4,903	$	1,527
Interest expense	(1,762)		(1,938)		(2,083)
Total interest income (expense), net	$	12,007	$	2,965	$	(556)

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Principles of consolidation

Use of estimates

Cash equivalents

We classify all highly liquid instruments, including instruments with an original maturity of three months or less at the time of purchase, as cash equivalents.

Restricted cash

We consider cash that is legally restricted and cash that is held as compensating balances for credit arrangements as restricted cash.

Fair value of financial instruments

•Level 1—Quoted prices for identical instruments in active markets;

•Level 3—Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Accounts receivable

Accounts receivable, net

Allowance for doubtful accounts

We maintain an allowance for expected credit losses based upon our business customers' financial condition and payment history, our historical collection experience, and any future expected economic conditions.

Inventories

Prepaids and other current assets

Property and equipment, net


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives.

Initial valuation of retained noncontrolling interest in former subsidiaries

Valuation of assets held for sale and Impairment of long-lived assets

Valuation of assets held for sale

Impairment of long-lived assets

Equity securities under ASC 321

Equity securities accounted for under the equity method under ASC 323

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

37,126

Market approach - transaction backsolve with an option pricing model

Term to liquidity

5.0 years

Volatility

125%

Percentage change in enterprise value for guideline public companies

7.8%

SpeedRoute

3,920

Market approach - recent transactions

N/A

Total

41,046

Leases

Treasury stock

We account for treasury stock of our common shares under the cost method and include treasury stock as a component of stockholders' equity.

Goodwill

Intangible assets other than goodwill

Available-for-sale debt securities

Other long-term assets, net

Other long-term assets, net consist primarily of long-term prepaid expenses, deposits, and available-for-sale debt securities.

Revenue recognition

1) identification of the contract with a customer;

2) identification of the performance obligations in the contract;

3) determination of the transaction price;

4) allocation of the transaction price to the performance obligations in the contract; and

5) recognition of revenue when or as a performance obligation is satisfied.

Product Revenue

Loyalty program

Advertising Revenue

Unearned Revenue

When the timing of our provision of goods or services is different from the timing of the payments made by our customers, we recognize a contract liability (customer payment precedes performance).

Sales returns allowance

Cost of goods sold

Advertising expense

Stock-based compensation

Loss contingencies

Income taxes

Net income (loss) per share

Basic net income (loss) per common share is computed by dividing net income (loss) attributable to common shares by the weighted average number of common shares outstanding during the period.

New accounting pronouncements

Recently issued accounting standards

FAIR VALUE MEASUREMENT - Level 3 Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other income (expense), net	Other income (expense), net
Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Level 3 investment, beginning of year	$ 82,787	$ 102,355
Increase due to purchases of Level 3 investments	10,000	18,920
Increase (decrease) in fair value of Level 3 investments	(41,741)	(38,488)
Accrued interest on Level 3 investments	484
Level 3 investment, end of year	$ 51,530	$ 82,787

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Gross Profit [Abstract]
Net revenue	$ 1,561,122	$ 1,929,334	$ 2,756,446
Cost of goods sold	1,247,116	1,485,990	2,132,544
Gross profit	314,006	443,344	623,902
Operating expenses:
Sales and marketing	224,547	215,477	302,430
Technology	117,154	121,158	123,001
General and administrative	90,410	79,701	87,399
Total operating expenses	432,111	416,336	512,830
Operating income (loss)	(118,105)	27,008	111,072
Total interest income (expense), net	12,007	2,965	(556)
Other income (expense), net	(160,024)	(63,825)	12,500
Income (loss) before income taxes from continuing operations	(266,122)	(33,852)	123,016
Provision (benefit) for income taxes	41,720	1,384	(48,775)
Income (loss) from continuing operations	(307,842)	(35,236)	171,791
Income from discontinued operations, net of income taxes	0	0	217,246
Consolidated net income (loss)	(307,842)	(35,236)	389,037
Less: Net loss attributable to noncontrolling interests from discontinued operations	0	0	(335)
Net income (loss) attributable to stockholders of Beyond, Inc.	$ (307,842)	$ (35,236)	$ 389,372
Net income (loss) attributable to common shares—basic
Continuing operations	$ (6.81)	$ (0.83)	$ 3.60
Discontinued operations	0	0	4.58
Total	(6.81)	(0.83)	8.18
Net income (loss) attributable to common shares—diluted
Continuing operations	(6.81)	(0.83)	3.57
Discontinued operations	0	0	4.54
Total	$ (6.81)	$ (0.83)	$ 8.11
Weighted average shares of common stock outstanding:
Basic	45,214	44,323	42,981
Diluted	45,214	44,323	43,332

REVENUE AND CONTRACT LIABILITY - Deferred Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Unearned revenue, beginning balance	$ 44,480	$ 59,387
Increase (Decrease) in Contract with Customer, Liability	35,290	32,993
Contract with Customer, Liability, Revenue Recognized	(30,173)	(47,900)
Unearned revenue, ending balance	$ 49,597	$ 44,480

INCOME TAXES - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Contingency [Line Items]
Net deferred tax assets	$ 91,000	$ 41,439,000
Deferred tax liabilities	4,498,000	21,408,000
Research and development tax credits	24,202,000	20,549,000
Increase (decrease) in valuation allowance	110,600,000
Unrecognized tax benefits that would impact effective tax rate	15,000,000	13,500,000	$ 12,000,000
Interest and penalties accrued on tax contingencies	1,300,000	$ 1,100,000
Foreign Tax Authority
Income Tax Contingency [Line Items]
Net deferred tax assets	152,000
Federal
Income Tax Contingency [Line Items]
Deferred tax liabilities	61,000
Net operating loss carryforwards	107,400,000
State and local jurisdictions
Income Tax Contingency [Line Items]
Net operating loss carryforwards	73,800,000
Research and development tax credits	10,300,000
State and local jurisdictions \| Tax Year 2026 - 2039
Income Tax Contingency [Line Items]
Net operating loss carryforwards	63,600,000
Internal Revenue Service (IRS)
Income Tax Contingency [Line Items]
Research and development tax credits	$ 28,000,000

OTHER INCOME (EXPENSE), NET

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

OTHER INCOME (EXPENSE), NET

23. OTHER INCOME (EXPENSE), NET

Other income (expense), net consisted of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Gain on disposal of cryptocurrencies	$	6,361	$	—	$	—
Income (loss) from equity method securities	(140,404)		(63,923)		12,585


Write-down of assets held for sale	(25,875)		—		—
Loss on equity securities	(36)		(137)		(1,238)



Other	(70)		235		1,153
Total other income (expense), net	$	(160,024)	$	(63,825)	$	12,500

OTHER INCOME (EXPENSE), NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Other Income and Expenses [Abstract]
Gain on disposal of cryptocurrencies	$ 6,361	$ 0	$ 0
Income (loss) from equity method securities	(140,404)	(63,923)	12,585
Write-down of assets held for sale	(25,875)	0	0
Loss on equity securities	(36)	(137)	(1,238)
Other	(70)	235	1,153
Other income (expense), net	$ (160,024)	$ (63,825)	$ 12,500

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES (Tables)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Schedule of supplemental cash flow information

The following table shows supplemental cash flow information (in thousands):


	Year Ended December 31,
	2023		2022		2021
Supplemental disclosures of cash flow information:
Cash paid during the period:
Interest paid, net of amounts capitalized	$	1,598	$	1,777	$	1,775
Income taxes paid, net	556		2,562		2,262
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$	211	$	2,527	$	508

Schedule of estimated useful lives of the fixed assets

Property and equipment are depreciated using the straight-line method over the estimated useful lives of the related assets as follows:


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Schedule of valuation techniques and unobservable inputs

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

37,126

Market approach - transaction backsolve with an option pricing model

Term to liquidity

5.0 years

Volatility

125%

Percentage change in enterprise value for guideline public companies

7.8%

SpeedRoute

3,920

Market approach - recent transactions

N/A

Total

41,046


Valuation Technique	Unobservable Inputs	Range (1)	Weighted Average (2)
Market approach	Enterprise value to revenue multiple	0.88x	0.88x
Discounted cash flows – exit multiple	Discount rate	9.0% - 35.0%	32.4%
	Enterprise value to revenue multiple	0.75x – 5.00x	4.40x
	Projected terminal year	2023 – 2027	2025
	Annual revenue growth rate	1.3% - 124.0%	109.4%
	Annual EBITDA % of revenues	5.2% - 41.2%	36.3%
Discounted cash flows – perpetual growth	Discount rate	30.0%	30.0%
	Projected terminal year	2028	2028
	Perpetual revenue growth rate	3.0%	3.0%
	Annual revenue growth rate	25.7%	25.7%
	Annual EBITDA % of revenues	14.9%	14.9%

__________________________________________

STOCK-BASED AWARDS - Restricted Stock Activity (Details) - Restricted Stock Awards - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Units
Outstanding-beginning of year (in shares)	781	663	639
Granted at fair value (in shares)	1,101	618	415
Vested (in shares)	550	295	294
Forfeited (in shares)	348	205	97
Outstanding-end of period (in shares)	984	781	663
Weighted Average Grant Date Fair Value
Outstanding-beginning of year (in dollars per share)	$ 50.17	$ 56.37	$ 17.98
Granted at fair value (in dollars per share)	20.92	42.75	92.29
Vested (in dollars per share)	(40.27)	(43.32)	(24.88)
Forfeited (in dollars per share)	(31.43)	(57.77)	(52.26)
Outstanding-end of period (in dollars per share)	$ 29.60	$ 50.17	$ 56.37

EQUITY SECURITIES - Summarized Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Balance Sheet
Assets	$ 635,818	$ 878,546
Liabilities	(276,686)	(232,720)
Total stockholders' equity	359,132	645,826	$ 744,386
Results of Operations
Net loss	(307,842)	(35,236)	389,037
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Balance Sheet
Assets	98,544	122,015
Liabilities	(17,166)	(25,055)
Total stockholders' equity	(81,378)	(96,960)
Results of Operations
Revenues	26,404	31,187	20,800
Pre-tax loss	(19,895)	(37,619)	(24,528)
Net loss	$ (20,169)	$ (37,477)	$ (24,590)

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (bb)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 25
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-25

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481372/852-10-55-10

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-03(a)(12))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(8))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(18))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481404/852-10-50-7

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 26: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1

+ Details

- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 25
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-25

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (bb)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(14))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481404/852-10-50-7

Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481404/852-10-50-7

Reference 21: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19-26)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-11

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 205
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480767/946-205-45-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(16))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-19

Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 29: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 33: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 4J
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4J

Reference 34: http://www.xbrl.org/2003/role/exampleRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 4K
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4K

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-2

Reference 38: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

Reference 39: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1A
-Subparagraph (c)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481203/810-10-50-1A

+ Details

- Definition

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

+ References

+ Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483421/250-10-45-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 23
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483421/250-10-45-23

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 5
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483421/250-10-45-5

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 5
-Subparagraph (c)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479654/326-10-65-5

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (h)(1)(iv)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 20
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (i)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480528/815-20-65-6

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 848
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (a)(3)(iii)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483550/848-10-65-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479343/105-10-65-6

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 105
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 6
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479343/105-10-65-6

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480016/944-40-65-2

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (d)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482615/740-10-65-8

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 8
-Subparagraph (d)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482615/740-10-65-8

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 4
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479654/326-10-65-4

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 15
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480336/718-10-65-15

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 15
-Subparagraph (f)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480336/718-10-65-15

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 15
-Subparagraph (f)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480336/718-10-65-15

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (e)(3)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-7

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-5

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-1

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-17

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-20

Reference 29: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-11

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 205
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480767/946-205-45-3

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-3

Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479617/946-210-S99-2

Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 35: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 38: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 40: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 41: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-15

Reference 42: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 16
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-16

Reference 43: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4I
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481175/810-10-55-4I

+ Details

OTHER LONG-TERM ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of other long-term assets

Other long-term assets, net consist of the following (in thousands):


	December 31,
	2023		2022
Available-for-sale debt securities	$	10,484	$	—
Prepaid other, long-term portion	1,748		1,827
Other long-term assets	567		919
Total other long-term assets, net	$	12,799	$	2,746

NET INCOME (LOSS) PER SHARE (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	984	781	170
Employee stock purchase plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	186	116	24

INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Thousands	Jun. 28, 2023	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net		$ 25,254	$ 9
Payments to Acquire Intangible Assets, Including Direct Acquisition Related Costs	$ 25,600
Finite-Lived Intangible Asset, Useful Life		4 years 6 months
Total intangible assets, gross		$ 5,331	1,552
Finite-Lived Intangible Assets, Accumulated Amortization		(2,114)	(1,543)
Total intangible assets, net		$ 3,217	$ 9
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired	$ 3,800
Finite-Lived Intangible Asset, Useful Life	5 years
Trade Names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets Acquired	$ 21,800

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	Common stock	Preferred stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive loss	Treasury stock	Parent	Noncontrolling interest	Series A-1	Series A-1 Preferred stock	Series B Preferred Stock Preferred stock
Increase (Decrease) in Stockholders' Equity
Preferred stock, shares outstanding (in shares)												357,000
Beginning balance (in shares) at Dec. 31, 2020		46,331,000					3,563,000
Increase (Decrease) in Stockholders' Equity
Common stock issued upon vesting of restricted stock		294,000
Common stock issued for ESPP purchases		0
Conversion of preferred stock		0
Repurchases of common stock							0				0
Tax withholding upon vesting of employee stock awards							86,000
Sale of treasury stock							(47,000)
Ending balance (in shares) at Dec. 31, 2021		46,625,000					3,602,000
Beginning balance at Dec. 31, 2020		$ 4,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		0
Ending balance at Dec. 31, 2021		$ 4,000
Beginning balance (in shares) at Dec. 31, 2020											4,204,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock											0	0
Ending balance (in shares) at Dec. 31, 2021											4,204,000
Beginning balance (in shares) at Dec. 31, 2020											0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired											0
Ending balance (in shares) at Dec. 31, 2021											0
Beginning balance at Dec. 31, 2020				$ 970,873,000	$ (525,233,000)	$ (553,000)	$ (71,399,000)		$ 62,634,000
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				11,700,000
Common stock issued for ESPP purchases				0
Conversion and elimination of preferred stock				0
Sale of treasury stock				2,726,000
Subsidiary equity award tender offer				(2,130,000)
Change in noncontrolling interest ownership				(22,625,000)					22,625,000
Other				0
Net income (loss) attributable to stockholders of Beyond, Inc.	$ 389,372,000				389,372,000
Dividend issued upon conversion and elimination of preferred stock					0
Conversion and elimination of preferred stock					0
Declaration and payment of preferred dividends					(729,000)
Net other comprehensive income	16,000					16,000
Repurchases of common stock and Series A-1 preferred stock							0
Tax withholding upon vesting of employee stock awards							(8,279,000)
Conversion and elimination of preferred stock							0
Sale of treasury stock							643,000
Net loss attributable to noncontrolling interests									(335,000)
Deconsolidation of subsidiaries									84,924,000
Ending balance at Dec. 31, 2021	$ 744,386,000			960,544,000	(136,590,000)	(537,000)	$ (79,035,000)	$ 744,386,000	0
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	43,023,000
Preferred stock, shares outstanding (in shares)											4,204,000	357,000
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none			$ 0
Common stock issued upon vesting of restricted stock		295,000
Common stock issued for ESPP purchases		84,000
Conversion of preferred stock		4,098,000
Repurchases of common stock							2,461,000				7,000
Tax withholding upon vesting of employee stock awards							88,000
Sale of treasury stock							0
Ending balance (in shares) at Dec. 31, 2022		51,102,000					6,151,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		$ 1,000
Ending balance at Dec. 31, 2022	$ 5,000	$ 5,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock											(4,204,000)	357,000
Ending balance (in shares) at Dec. 31, 2022	0										0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired										7,244	7,000
Ending balance (in shares) at Dec. 31, 2022											0
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				18,318,000
Common stock issued for ESPP purchases				2,779,000
Conversion and elimination of preferred stock				1,043,000
Sale of treasury stock				0
Subsidiary equity award tender offer				0
Change in noncontrolling interest ownership				0					0
Other				34,000
Net income (loss) attributable to stockholders of Beyond, Inc.	$ (35,236,000)				(35,236,000)
Dividend issued upon conversion and elimination of preferred stock					(1,697,000)
Conversion and elimination of preferred stock					(306,000)
Declaration and payment of preferred dividends					0
Net other comprehensive income	15,000					15,000
Repurchases of common stock and Series A-1 preferred stock							$ (80,117,000)
Tax withholding upon vesting of employee stock awards							(3,700,000)
Conversion and elimination of preferred stock					306,000		306,000
Sale of treasury stock							0
Net loss attributable to noncontrolling interests									0
Deconsolidation of subsidiaries									0
Ending balance at Dec. 31, 2022	$ 645,826,000			982,718,000	(173,829,000)	(522,000)	$ (162,546,000)	645,826,000	0
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	44,951,000
Preferred stock, shares outstanding (in shares)	0										0	0
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	$ 0		0
Common stock issued upon vesting of restricted stock		550,000
Common stock issued for ESPP purchases		118,000
Conversion of preferred stock		0
Repurchases of common stock							0				0
Tax withholding upon vesting of employee stock awards							205,000
Sale of treasury stock							0
Ending balance (in shares) at Dec. 31, 2023		51,770,000					6,356,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		$ 0
Ending balance at Dec. 31, 2023	$ 5,000	$ 5,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock											0	0
Ending balance (in shares) at Dec. 31, 2023	0										0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired											0
Ending balance (in shares) at Dec. 31, 2023											0
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				23,018,000
Common stock issued for ESPP purchases				1,913,000
Conversion and elimination of preferred stock				0
Sale of treasury stock				0
Subsidiary equity award tender offer				0
Change in noncontrolling interest ownership				0					0
Other				0
Net income (loss) attributable to stockholders of Beyond, Inc.	$ (307,842,000)				(307,842,000)
Dividend issued upon conversion and elimination of preferred stock					0
Conversion and elimination of preferred stock					0
Declaration and payment of preferred dividends					0
Net other comprehensive income	16,000					16,000
Repurchases of common stock and Series A-1 preferred stock							$ 0
Tax withholding upon vesting of employee stock awards							(3,799,000)
Conversion and elimination of preferred stock							0
Sale of treasury stock							0
Net loss attributable to noncontrolling interests									0
Deconsolidation of subsidiaries									0
Ending balance at Dec. 31, 2023	$ 359,132,000			$ 1,007,649,000	$ (481,671,000)	$ (506,000)	$ (166,345,000)	$ 359,132,000	$ 0
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	45,414,000
Preferred stock, shares outstanding (in shares)	0										0	0
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	$ 0		$ 0

REVENUE AND CONTRACT LIABILITY (Tables)

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of deferred revenue

Unearned revenue consists of the following (in thousands):


	December 31,
	2023		2022
Loyalty program membership fees and reward points	$	16,449	$	16,795
Unearned product revenue on undelivered product	14,821		10,932
In store credits	11,947		12,046
Unearned product revenue on unshipped orders	4,098		3,536
Other	2,282		1,171
Total unearned revenue	$	49,597	$	44,480

Schedule of deferred revenues

The following table provides information about unearned revenue from contracts with customers, including significant changes in unearned revenue balances during the period (in thousands):


	Amount
Unearned revenue at December 31, 2021	$	59,387
Increase due to deferral of revenue at period end, net	32,993
Decrease due to beginning contract liabilities recognized as revenue	(47,900)
Unearned revenue at December 31, 2022	44,480
Increase due to deferral of revenue at period end, net	35,290
Decrease due to beginning contract liabilities recognized as revenue	(30,173)
Unearned revenue at December 31, 2023	$	49,597

Schedule of sales returns allowance

The following table provides additions to and deduction from the sales returns allowance, which is included in our Accrued liabilities balance in our consolidated balance sheets (in thousands):


	Amount
Allowance for returns at December 31, 2020	$	19,190
Additions to the allowance	237,622
Deductions from the allowance	(242,889)
Allowance for returns at December 31, 2021	13,923
Additions to the allowance	161,492
Deductions from the allowance	(165,193)
Allowance for returns at December 31, 2022	10,222
Additions to the allowance	121,939
Deductions from the allowance	(123,510)
Allowance for returns at December 31, 2023	$	8,651

INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET

9. INTANGIBLE ASSETS, NET

On June 12, 2023, we entered into an Asset Purchase Agreement with Bed Bath & Beyond Inc. ("BBBY"), and certain subsidiaries, to acquire certain intellectual property related to the Bed Bath & Beyond banner from BBBY. On June 27, 2023, under a Bankruptcy Court supervised process, the U.S. Bankruptcy Court for the District of New Jersey approved the sale of the assets to the Company and on June 28, 2023, BBBY delivered the intellectual property assets via an Intellectual Property Assignment Agreement. The total purchase price, inclusive of direct acquisition-related expenses totaled $25.6 million, which has been allocated to two major asset categories consisting of $21.8 million for trade names with an indefinite useful life and $3.8 million for customer lists with an estimated useful life of five years.

Intangible assets, net consist of the following (in thousands):


	December 31,
	2023		2022
Intangible assets subject to amortization, gross (1)	$	5,331	$	1,552
Less: accumulated amortization of intangible assets	(2,114)		(1,543)
Intangible assets subject to amortization, net	3,217		9
Intangible assets not subject to amortization	22,037		—
Total intangible assets, net	$	25,254	$	9

___________________________________________

(1) At December 31, 2023, the weighted average remaining useful life for intangible assets subject to amortization, gross was 4.5 years.

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Allowance for credit losses	$ (1,298)	$ (3,223)
Equity securities, at fair value	$ 41,046	$ 82,823
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	51,770,000	51,102,000
Common stock, shares outstanding (in shares)	45,414,000	44,951,000
Treasury stock at cost (in shares)	6,356,000	6,151,000

BUSINESS SEGMENTS	12 Months Ended
BUSINESS SEGMENTS	Dec. 31, 2023
Segment Reporting [Abstract]
BUSINESS SEGMENTS	26. BUSINESS SEGMENTS We evaluated our reportable segments in accordance with ASC Topic 280 Segment Reporting based on how we manage our business. At the conclusion of this evaluation, we concluded that we have one reportable segment, Retail, which primarily consists of amounts earned through e-commerce product sales through our Website. All corporate support costs (administrative functions such as finance, human resources, and legal) are allocated to our single reportable segment. The results of that segment are shown on our consolidated statements of operations as continuing operations. For the years ended December 31, 2023, 2022 and 2021, substantially all our revenues were attributable to customers in the United States. At December 31, 2023 and 2022, substantially all our property and equipment were located in the United States.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//280/tableOfContent

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-26

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details

DISCONTINUED OPERATIONS

12 Months Ended

Dec. 31, 2023

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

5. DISCONTINUED OPERATIONS

On January 25, 2021, we entered into an agreement with Medici Ventures, Pelion, and Pelion, Inc. (the "Medici Closing"), pursuant to which Medici Ventures converted to a Delaware limited partnership (the "Partnership") and Pelion became the sole general partner of the Partnership, and we became the limited partner of the Partnership. The term of the Partnership is eight years. A tZERO debt conversion was completed during the quarter ended March 31, 2021, following which Medici Ventures and Beyond held approximately 42% and 41%, respectively, of tZERO's outstanding common stock. On April 23, 2021, we entered into the Limited Partnership Agreement with Pelion, pursuant to which Pelion became the sole general partner, holding a 1% equity interest in the Partnership, and Beyond became a limited partner, holding a 99% equity interest in the Partnership. Our retained equity interest in these entities are classified as equity method securities as we are deemed to have significant influence, but not control, over these entities through holding more than a 20% interest in the entity.

At the Medici Closing, our retained equity interest in the Partnership and our direct minority interest in tZERO had a fair value of $288.8 million, inclusive of $3.4 million of capital calls funded at the Medici Closing. The fair value of these equity securities at the Medici Closing was estimated by taking the mid-point from a valuation range using a weighting of multiple valuation techniques on the underlying components of the equity securities to calculate a fair value for the whole, including discounted cash flow models and market transactional data, both of which incorporate significant unobservable inputs (Level 3). Approximately $149.9 million of the total $288.8 million Level 3 equity securities have been valued using unadjusted inputs that have not been internally developed by management, including third-party transactions and quotations. The significant unobservable inputs used in the $288.8 million fair value measurement of these Level 3 equity securities at the Medici Closing are summarized as follows:


Valuation Technique	Unobservable Inputs	Range (1)	Weighted Average (2)
Market approach	Enterprise value to revenue multiple	0.88x	0.88x
Discounted cash flows – exit multiple	Discount rate	9.0% - 35.0%	32.4%
	Enterprise value to revenue multiple	0.75x – 5.00x	4.40x
	Projected terminal year	2023 – 2027	2025
	Annual revenue growth rate	1.3% - 124.0%	109.4%
	Annual EBITDA % of revenues	5.2% - 41.2%	36.3%
Discounted cash flows – perpetual growth	Discount rate	30.0%	30.0%
	Projected terminal year	2028	2028
	Perpetual revenue growth rate	3.0%	3.0%
	Annual revenue growth rate	25.7%	25.7%
	Annual EBITDA % of revenues	14.9%	14.9%

__________________________________________

We recognized a $243.5 million gain upon deconsolidation of these entities which primarily relates to the remeasurement of our retained equity method interest in the Partnership and our direct minority interest in tZERO at fair value, which was included in our consolidated statements of operations as part of Income from discontinued operations, net of income taxes. We completed the entire funding of our $44.6 million capital commitment consistent with our proportional ownership interest, which was completed and funded in the second quarter of 2021.

Results of discontinued operations through the transaction date were as follows (in thousands):


	Year ended December 31,
		2023		2022		2021
Net revenue		$	—	$	—	$	17,394
Cost of goods sold		—		—		13,716
Gross profit		—		—		3,678
Operating expenses
Technology		—		—		7,133
Selling, general, and administrative		—		—		13,509
Total operating expenses		—		—		20,642
Operating loss from discontinued operations		—		—		(16,964)
Interest income, net		—		—		192
Other income, net		—		—		4,081
Gain on deconsolidation		—		—		243,541
Income from discontinued operations before income taxes		—		—		230,850
Provision for income taxes		—		—		13,604
Income from discontinued operations, net of income taxes		$	—	$	—	$	217,246
Less: Net loss attributable to noncontrolling interests from discontinued operations		—		—		(335)
Net income from discontinued operations attributable to stockholders of Beyond, Inc.		$	—	$	—	$	217,581

PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

FIXED ASSETS

8. PROPERTY AND EQUIPMENT, NET

Property and equipment, net (excluding assets held for sale) consist of the following (in thousands):


	December 31,
	2023		2022
Computer hardware and software, including internal-use software and website development	$	249,208	$	240,148


Furniture and equipment	10,919		12,642


Leasehold improvements	1,795		2,904
	261,922		255,694
Less: accumulated depreciation	(234,345)		(228,671)
Total property and equipment, net	$	27,577	$	27,023

Capitalized costs associated with internal-use software and website development, both developed internally and acquired externally, and depreciation of costs for the same periods associated with internal-use software and website development consist of the following (in thousands):


	Year ended December 31,
	2023		2022		2021
Capitalized internal-use software and website development	$	11,296	$	7,915	$	6,126
Depreciation of internal-use software and website development	7,758		6,571		7,237

Depreciation expense is classified within the corresponding operating expense categories in the consolidated statements of operations as follows (in thousands):


	Year ended December 31,
	2023		2022		2021
Cost of goods sold	$	711	$	682	$	605
Technology	14,414		12,233		13,801

General and administrative	3,751		3,742		4,064
Total depreciation	$	18,876	$	16,657	$	18,470

During the years ended December 31, 2023 and 2022, we retired $8.6 million and $833,000, respectively, of fully depreciated property and equipment that were removed from service in 2023 and 2022.

REVENUE AND CONTRACT LIABILITY

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Abstract]

REVENUE AND CONTRACT LIABILITY

21. REVENUE AND CONTRACT LIABILITY

Unearned revenue

Unearned revenue consists of the following (in thousands):


	December 31,
	2023		2022
Loyalty program membership fees and reward points	$	16,449	$	16,795
Unearned product revenue on undelivered product	14,821		10,932
In store credits	11,947		12,046
Unearned product revenue on unshipped orders	4,098		3,536
Other	2,282		1,171
Total unearned revenue	$	49,597	$	44,480

The following table provides information about unearned revenue from contracts with customers, including significant changes in unearned revenue balances during the period (in thousands):


	Amount
Unearned revenue at December 31, 2021	$	59,387
Increase due to deferral of revenue at period end, net	32,993
Decrease due to beginning contract liabilities recognized as revenue	(47,900)
Unearned revenue at December 31, 2022	44,480
Increase due to deferral of revenue at period end, net	35,290
Decrease due to beginning contract liabilities recognized as revenue	(30,173)
Unearned revenue at December 31, 2023	$	49,597

Our total unearned revenue related to outstanding loyalty program rewards was $12.1 million and $10.9 million at December 31, 2023 and 2022, respectively. Breakage income related to loyalty program rewards and gift cards is recognized in Net revenue in our consolidated statements of operations. Breakage included in revenue was $5.1 million, $4.4 million, and $6.9 million for the years ended December 31, 2023, 2022, and 2021, respectively. The timing of revenue recognition of these reward dollars is driven by actual customer activities, such as redemptions and expirations. At December 31, 2023, we had an additional $5.6 million of unearned contract revenue classified within Other long-term liabilities on our consolidated balance sheets.

Sales returns allowance

The following table provides additions to and deduction from the sales returns allowance, which is included in our Accrued liabilities balance in our consolidated balance sheets (in thousands):


	Amount
Allowance for returns at December 31, 2020	$	19,190
Additions to the allowance	237,622
Deductions from the allowance	(242,889)
Allowance for returns at December 31, 2021	13,923
Additions to the allowance	161,492
Deductions from the allowance	(165,193)
Allowance for returns at December 31, 2022	10,222
Additions to the allowance	121,939
Deductions from the allowance	(123,510)
Allowance for returns at December 31, 2023	$	8,651

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accrued marketing expenses	$ 18,830	$ 9,670
Accrued compensation and other related costs	12,912	12,018
Accounts payable accruals	11,079	14,343
Allowance for returns	8,651	10,222	$ 13,923	$ 19,190
Accrued freight	8,478	7,880
Sales and other taxes payable	7,034	5,288
Other accrued expenses	6,698	4,193
Total accrued liabilities	$ 73,682	$ 63,614

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	16. COMMITMENTS AND CONTINGENCIES Legal proceedings and contingencies From time to time, we are involved in litigation concerning consumer protection, employment, intellectual property, claims under the securities laws, and other commercial matters related to the conduct and operation of our business and the sale of products on our Website. In connection with such litigation, we have been in the past and we may be in the future subject to significant damages. In some instances, other parties may have contractual indemnification obligations to us. However, such contractual obligations may prove unenforceable or non-collectible, and if we cannot enforce or collect on indemnification obligations, we may bear the full responsibility for damages, fees, and costs resulting from such litigation. We may also be subject to penalties and equitable remedies that could force us to alter important business practices. Such litigation could be costly and time consuming and could divert or distract our management and key personnel from our business operations. Due to the uncertainty of litigation and depending on the amount and the timing, an unfavorable resolution of some or all of such matters could materially affect our business, results of operations, financial position, or cash flows. The nature of the loss contingencies relating to claims that have been asserted against us are described below. As previously disclosed, in October 2019, we received a subpoena from the SEC requiring us to produce documents and other information related to the Series A-1 Preferred stock dividend we announced to stockholders in June 2019 and requesting copies of 10b5-1 plans entered into by certain officers and directors. In December 2019, we received a subpoena from the SEC requesting our insider trading policies and certain employment and consulting agreements. We also received requests from the SEC for our communications with our former Chief Executive Officer and Director, Patrick Byrne, and the matters referenced in the December 2019 subpoenas. In January 2021, we received a subpoena from the SEC requesting information regarding our retail guidance in 2019 and certain communications with current and former executives, board members, and investors. We continue to cooperate with the SEC on these matters. On September 27, 2019, a purported securities class action lawsuit was filed against us and our former Chief Executive Officer and former Chief Financial Officer in the United States District Court of Utah, alleging violations under Section 10(b), Rule 10b-5, Section 20(a), and Section 20A of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). On October 8, 2019, October 17, 2019, October 31, 2019, and November 20, 2019, four similar lawsuits were filed in the same court also naming us and the above referenced former executives as defendants, bringing similar claims under the Exchange Act, and seeking similar relief. These cases were consolidated into a single lawsuit in December 2019. The Court appointed The Mangrove Partners Master Fund Ltd. as lead plaintiff in January 2020. In March 2020, an amended consolidated complaint was filed against us, our President, our former Chief Executive Officer, and our former Chief Financial Officer. We filed a motion to dismiss and, on September 28, 2020, the court granted our motion and entered judgment in our favor. The plaintiffs filed a motion to amend their complaint on October 23, 2020. The United States District Court of Utah granted the plaintiffs' motion to amend their complaint on January 6, 2021. The plaintiffs filed their amended complaint on January 11, 2021. We filed a motion to dismiss plaintiffs' amended complaint, and on September 20, 2021, the court granted our motion and entered judgment in our favor. On October 18, 2021, the plaintiffs filed a Notice of Appeal, appealing the ruling of the district court to the United States Court of Appeals for the Tenth Circuit. We are awaiting a ruling from the Tenth Circuit that heard oral argument on the appeal on February 9, 2023. No estimates of the possible losses or range of losses can be made at this time. We intend to continue to vigorously defend this consolidated action. On November 22, 2019, a shareholder derivative suit was filed against us and certain past and present directors and officers of ours in the United States District Court for the District of Delaware, with allegations that include: (i) breach of fiduciary duties, (ii) unjust enrichment, (iii) insider selling and misappropriation of the Company's information, and (iv) contribution under Sections 10(b) and 21D of the Exchange Act. On December 17, 2019, a similar lawsuit was filed in the same court, naming the same defendants, bringing similar claims, and seeking similar relief. These cases were consolidated into a single lawsuit in January 2020. In March 2020, the court entered a stay on litigation, pending the outcome of the securities class action motion to dismiss. The case remains stayed pending the outcome of the plaintiffs' appeal to the Tenth Circuit in the securities class action. No estimates of the possible losses or range of losses can be made at this time. We intend to vigorously defend these actions. On March 1, 2021, a putative class action lawsuit was filed against us in the Circuit Court of the County of St. Louis, State of Missouri, alleging that we over-collected taxes on products sold into the state of Missouri. The matter has been resolved and the case was dismissed on February 14, 2024. We establish liabilities when a particular contingency is probable and estimable which are included in Accrued liabilities in our consolidated balance sheets. At December 31, 2023 and 2022, our established liabilities were not material.

STOCKHOLDERS' EQUITY - JonesTrading Sales Agreement (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Equity [Abstract]
Proceeds from issuance of common stock	$ 0	$ 0	$ 0

OTHER LONG_TERM LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Other Noncurrent Liabilities [Table Text Block]

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2023		2022
Unearned revenue, long-term portion	$	5,583	$	—
Income taxes payable, long-term portion	3,684		3,532
Other long-term liabilities	(160)		(56)
Total other long-term liabilities	$	9,107	$	3,476

ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

Schedule of accounts receivable

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


	December 31,
	2023		2022
Credit card receivables, trade	$	12,081	$	10,595
Other receivables	4,553		4,561
Accounts receivable, trade	4,084		5,760

	20,718		20,916
Less: allowance for credit losses	(1,298)		(3,223)
Total accounts receivable, net	$	19,420	$	17,693

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Pay vs Performance Disclosure
Net income (loss) attributable to stockholders of Beyond, Inc.	$ (307,842)	$ (35,236)	$ 389,372

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481687/323-10-50-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482907/825-10-50-28

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-6

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-3

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480175/815-40-65-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-8

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-9

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 11
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-11

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483443/250-10-50-4

Reference 13: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480167/946-830-55-10

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section 45
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483581/946-220-45-7

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(18))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(9))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(1)(d))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483575/946-220-S99-3

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1A

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(A))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iii)(B))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(iv))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(5))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480097/470-10-S99-1B

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482689/260-10-45-60B

Reference 32: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 34: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-7

Reference 35: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 230
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482740/230-10-45-28

Reference 36: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

Reference 37: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 38: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 39: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(22))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

REVENUE AND CONTRACT LIABILITY - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Unearned revenue	$ 49,597	$ 44,480
Gift card and Club-O rewards breakage	5,100	4,400	$ 6,900
Unearned contract revenue	5,600
Club O Reward Points
Disaggregation of Revenue [Line Items]
Unearned revenue	$ 12,100	$ 10,900

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

LEASES (Tables)

12 Months Ended

Dec. 31, 2023

Leases [Abstract]

Lease, Cost

The components of lease expense were as follows (in thousands):


	Years ended December 31,
	2023		2022		2021
Operating lease cost	$	5,257	$	5,975	$	6,583

Variable lease cost	1,300		1,489		1,702

Other Lease Information

The following tables provides a summary of other information related to leases (in thousands):


	Years ended December 31,
	2023		2022		2021
Cash payments included in operating cash flows from lease arrangements	$	5,500	$	6,237	$	6,478
Right-of-use assets obtained in exchange for new operating lease liabilities	836		437		835
Derecognition of right-of-use assets due to reassessment of lease term	91		257		527

Leases, Additional Financial Information

The following table provides a summary of balance sheet information related to leases:


	December 31,
	2023		2022
Weighted-average remaining lease term—operating leases	1.57 years		2.04 years
Weighted-average discount rate—operating leases	7	%	7	%

Lessee, Operating Lease, Liability, Maturity

Maturity of lease liabilities under our non-cancellable operating leases as of December 31, 2023, are as follows (in thousands):


Payments due by period
2024	$	2,986
2025	689
2026	250
2027	83
2028	—
Thereafter	—
Total lease payments	4,008
Less interest	254
Present value of lease liabilities	$	3,754

INDEMNIFICATIONS AND GUARANTEES	12 Months Ended
INDEMNIFICATIONS AND GUARANTEES	Dec. 31, 2023
INDEMNIFICATIONS AND GUARANTEES
INDEMNIFICATIONS AND GUARANTEES	17. INDEMNIFICATIONS AND GUARANTEES During our normal course of business, we have made certain indemnities, commitments, and guarantees under which we may be required to make payments in relation to certain transactions. These indemnities include, but are not limited to, indemnities we entered into in favor of Loan Core Capital Funding Corporation LLC under our building loan agreements, various lessors in connection with facility leases for certain claims arising from such facility or lease, the environmental indemnity we entered into in favor of the lenders under our prior loan agreements, customary indemnification arrangements in underwriting agreements and similar agreements, and indemnities to our directors and officers to the maximum extent permitted under the laws of the State of Delaware. The duration of these indemnities, commitments, and guarantees varies, and in certain cases, is indefinite. In addition, the majority of these indemnities, commitments, and guarantees do not provide for any limitation of the maximum potential future payments we could be obligated to make. As such, we are unable to estimate with any reasonableness our potential exposure under these items. We have not recorded any liability for these indemnities, commitments, and guarantees in the accompanying consolidated balance sheets. We do, however, accrue losses for any known contingent liability, including those that may arise from indemnification provisions, when future payment is both probable and reasonably estimable.

- Definition

The entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

+ References + Details

BORROWINGS (Details) - USD ($) $ in Thousands	Mar. 06, 2020	Dec. 31, 2023
Senior Notes
Debt Instrument [Line Items]
Minimum Net Worth Required for Mezzanine Note Duration		$ 30,000
Minimum Liquid Assets Compliance for Duration of Mezzanine Note		3,000
Net Worth Required for Compliance, Minimum		15,000
Minimum Liquid Assets		1,000
Loan Core Capital Funding Corporation
Debt Instrument [Line Items]
Senior & Mezzanine Note Current liabilities		232
Long-Term Debt, Maturity, Year One		282
Long-Term Debt, Maturity, Year Two		0
Long-Term Debt, Maturity, Year Three		0
Long-Term Debt, Maturity, Year Four		0
Long-Term Debt, Maturity, Year Five		0
Long-Term Debt, Maturity, after Year Five		34,500
Long-term debt, gross		34,782
Loan Core Capital Funding Corporation \| Mezzanine Note
Debt Instrument [Line Items]
Interest rate	5.002%
Long-term Debt, Term	10 years
Long-term Debt, Principal and Interest Only Payments	46 months
Long-term debt, net	$ 13,000
Loan Core Capital Funding Corporation \| Senior Notes
Debt Instrument [Line Items]
Interest rate	4.242%
Long-term Debt, Term	10 years
Long-term debt, net	$ 34,500
Loan Core Capital Funding Corporation \| Senior and Mezzanine Blended Rate
Debt Instrument [Line Items]
Interest rate	4.45%
Loan Core Capital Funding Corporation \| Senior and Mezzanine Note
Debt Instrument [Line Items]
Debt Issuance Costs, Net		306
Long-term debt, net		$ 34,500

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):


	December 31,
	2023		2022

Accrued marketing expenses	$	18,830	$	9,670
Accrued compensation and other related costs	12,912		12,018
Accounts payable accruals	11,079		14,343
Allowance for returns	8,651		10,222
Accrued freight	8,478		7,880
Sales and other taxes payable	7,034		5,288
Other accrued expenses	6,698		4,193
Total accrued liabilities	$	73,682	$	63,614

Label	Element	Value
Indefinite-Lived Intangible Assets (Excluding Goodwill)	us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill	$ 22,037,000
Indefinite-Lived Intangible Assets (Excluding Goodwill)	us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill	$ 0

OTHER LONG-TERM ASSETS, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Available-for-sale debt securities	$ 10,484	$ 0
Prepaid other, long-term portion	1,748	1,827
Other long-term assets	567	919
Other long-term assets, net	$ 12,799	$ 2,746

INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Current:
Federal	$ (55)	$ 802	$ 532
State	369	1,874	4,344
Foreign	58	112	183
Total current	372	2,788	5,059
Deferred:
Federal	37,160	(1,275)	(49,045)
State	4,201	(50)	(4,763)
Foreign	(13)	(79)	(26)
Total deferred	41,348	(1,404)	(53,834)
Total provision (benefit) for income taxes	$ 41,720	$ 1,384	$ (48,775)

EMPLOYEE RETIREMENT PLAN	12 Months Ended
EMPLOYEE RETIREMENT PLAN	Dec. 31, 2023
Retirement Benefits [Abstract]
EMPLOYEE RETIREMENT PLAN	20. EMPLOYEE RETIREMENT PLAN We have a 401(k) defined contribution plan which permits participating employees to defer a portion of their compensation, subject to limitations established by the Internal Revenue Code. During the years ended December 31, 2023, 2022 and 2021, employees who completed 3 months of service and are 21 years of age or older are qualified to participate in the plan which matches 100% of the first 6% of each participant's contributions to the plan subject to IRS limits. Matching contributions vest immediately. Participant contributions also vest immediately. Our matching contribution totaled $5.0 million, $5.7 million and $5.2 million for the years ended December 31, 2023, 2022 and 2021, respectively. We made no discretionary contributions to eligible participants for the years ended December 31, 2023, 2022 and 2021, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 70
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480794/715-70-50-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480482/715-20-55-17

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iv)(03)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (q)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (l)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//715/tableOfContent

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)(iii)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (p)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480506/715-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480126/715-20-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 60
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480266/715-60-50-3

+ Details

FAIR VALUE MEASUREMENT - Assets and Liabilities Measured At Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets:
Cash equivalents—Money market funds	$ 246,425	$ 252,650
Equity securities, at fair value	41,046	82,823
Available-for-sale debt securities	10,484	0
Trading securities held in a "rabbi trust"	496	399
Total assets	298,451	335,872
Liabilities:
Deferred compensation accrual "rabbi trust"	513	396
Total liabilities	513	396
Level 1
Assets:
Cash equivalents—Money market funds	246,425	252,650
Equity securities, at fair value	0	36
Available-for-sale debt securities	0
Trading securities held in a "rabbi trust"	496	399
Total assets	246,921	253,085
Liabilities:
Deferred compensation accrual "rabbi trust"	513	396
Total liabilities	513	396
Level 2
Assets:
Cash equivalents—Money market funds	0	0
Equity securities, at fair value	0	0
Available-for-sale debt securities	0
Trading securities held in a "rabbi trust"	0	0
Total assets	0	0
Liabilities:
Deferred compensation accrual "rabbi trust"	0	0
Total liabilities	0	0
Level 3
Assets:
Cash equivalents—Money market funds	0	0
Equity securities, at fair value	41,046	82,787
Available-for-sale debt securities	10,484
Trading securities held in a "rabbi trust"	0	0
Total assets	51,530	82,787
Liabilities:
Deferred compensation accrual "rabbi trust"	0	0
Total liabilities	$ 0	$ 0

STOCKHOLDERS' EQUITY - Common Stock (Details)	Dec. 31, 2023 vote
Equity [Abstract]
Common stock, votes per share (in vote)	1

LEASES - Operating Lease Maturities and Future Minimum Payments (Details) $ in Thousands	Dec. 31, 2023 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2024	$ 2,986
2025	689
2026	250
2027	83
2028	0
Thereafter	0
Total lease payments	4,008
Less interest	254
Present value of lease liabilities	$ 3,754

STOCKHOLDERS' EQUITY - Common and Preferred Stock Repurchase Program (Details) - USD ($)		12 Months Ended
	Dec. 21, 2023	Dec. 31, 2023	Dec. 31, 2022	Aug. 17, 2021
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 150,000,000			$ 100,000,000
Stock repurchase program, period in force (in years)		2 years
Stock repurchase program, increase to authorized amount	$ 50,000,000
Remaining authorized repurchase amount		$ 69,900,000
Accumulated deficit
Class of Stock [Line Items]
Conversion and elimination of preferred stock			$ 306,000
Balance at end of year
Class of Stock [Line Items]
Repurchase of shares		$ 0	$ 79,800,000
Average price per share of shares repurchased (in dollars per share)			$ 32.41
Series A-1
Class of Stock [Line Items]
Payments for repurchase of preferred stock and preference stock			$ 306,000
Average price per share of shares repurchased (in dollars per share)			$ 42.16
Treasury Stock, Shares, Retired			7,244

INCOME TAXES

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

INCOME TAXES

24. INCOME TAXES

For financial reporting purposes, income (loss) from continuing operations before income taxes includes the following components (in thousands):


	Years ended December 31,
	2023		2022		2021
United States income (loss)	$	(267,058)	$	(35,272)	$	121,180
Foreign income	936		1,420		1,836
Total income (loss) from continuing operations before income taxes	$	(266,122)	$	(33,852)	$	123,016

The provision (benefit) for income taxes for 2023, 2022 and 2021 consists of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Current:
Federal	$	(55)	$	802	$	532
State	369		1,874		4,344
Foreign	58		112		183
Total current	372		2,788		5,059
Deferred:
Federal	37,160		(1,275)		(49,045)
State	4,201		(50)		(4,763)
Foreign	(13)		(79)		(26)
Total deferred	41,348		(1,404)		(53,834)
Total provision (benefit) for income taxes	$	41,720	$	1,384	$	(48,775)

The provision (benefit) for income taxes for 2023, 2022 and 2021 differ from the amounts computed by applying the U.S. federal income tax rate of 21% to income (loss) before income taxes for the following reasons (in thousands):


	Year ended December 31,
	2023		2022		2021
U.S. federal income tax provision (benefit) at statutory rate	$	(55,886)	$	(7,109)	$	25,833
State income tax expense, net of federal benefit	(12,297)		(1,170)		5,734

Research and development credit	(3,245)		(2,956)		(1,419)
Global intangible low-tax income	(736)		919		143
Other, net	(1)		(67)		(33)
Non-deductible executive compensation	762		905		1,908

Stock-based compensation expense	2,477		219		(3,851)
Change in valuation allowance	110,646		10,643		(77,090)
Total provision (benefit) for income taxes	$	41,720	$	1,384	$	(48,775)

The components of our deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows (in thousands):


	December 31,
	2023		2022
Deferred tax assets:
Basis difference in equity securities	$	34,729	$	15,302
Net operating loss carryforwards	29,440		20,711
Capitalized software development	25,840		12,604
Research and development tax credits	24,202		20,549
Unearned revenue	7,925		5,694
Property and equipment, net held for sale	6,484		255
Accrued expenses	4,275		4,259
Reserves and other	2,551		2,592
Operating lease liabilities	861		1,844
Other tax credits and carryforwards	270		288
Intangible assets	117		208
Gross deferred tax assets	136,694		84,306
Valuation allowance	(132,105)		(21,459)
Total deferred tax assets	4,589		62,847
Deferred tax liabilities:
Basis difference in equity securities	—		(15,072)
Property and equipment, net	(3,125)		(3,985)
Operating lease right-of-use assets	(786)		(1,702)
Prepaid expenses	(587)		(649)

Total deferred tax liabilities	(4,498)		(21,408)
Total deferred tax assets, net	$	91	$	41,439

At December 31, 2023, our net deferred tax asset of $91,000 is made up of $152,000 of foreign deferred tax assets and offset by $61,000 of U.S. deferred tax liabilities which are included in Other long-term liabilities on our consolidated balance sheets.

For tax years beginning on or after January 1, 2022, the Tax Cuts and Jobs Act of 2017 eliminated the option to deduct research and development expenditures, including software development, as defined under IRC Section 174, in the year incurred. Instead, taxpayers are required to amortize such expenditures over five years if incurred in the U.S. and over fifteen years if incurred in a foreign jurisdiction. This requirement caused us to generate fewer federal and state tax net operating loss carryforwards in the current year than our operating loss would have normally generated. We may utilize federal and state tax net operating loss carryforwards at a faster rate than our financial statement earnings in the future and there may be increases to cash taxes paid unless legislation is passed that would defer, repeal, or otherwise modify these requirements. This change also impacted certain other computations within our tax provision, such as increasing our research and development credit generated each year.

At December 31, 2023, we have federal net operating loss carryforwards with no expiration date of approximately $107.4 million; the utilization of these net operating loss carryforwards is limited to 80% of taxable income in any given year. We have state net operating loss carryforwards with no expiration date of approximately $73.8 million primarily in the state of Utah; the utilization of these net operating loss carryforwards is limited to 80% of taxable income in the state in any given year. We also have state net operating loss carryforwards of approximately $63.6 million that expire between 2028 and 2043.

At December 31, 2023, we have federal research credit carryforwards of approximately $28.0 million that expire between 2031 and 2043. We also have state research credit carryforwards of approximately $10.3 million that expire between 2024 and 2037. Ownership changes under Internal Revenue Code Section 382 could limit the amount of net operating losses or credit carryforwards that can be used in the future.

Each quarter we assess on a jurisdictional basis whether it is more likely than not that our deferred tax assets will be realized under ASC Topic 740. We have no carryback ability, and therefore we must rely on future taxable income, including tax planning strategies and future reversals of taxable temporary differences, to recover our deferred tax assets. We assess available positive and negative evidence to estimate whether we will generate sufficient future taxable income to use our existing deferred tax assets. A significant piece of objective negative evidence evaluated as of December 31, 2023, is the expectation to be in a cumulative loss position over a three-year period, in the near future. This expectation stems from recent changes in management and operational focus; the Company will be focused on driving growth in active customers and launching new products and services. While these changes are projected to increase both revenues and profits in the long-term, in the short-term we are projecting losses as we invest in these endeavors. These short-term losses, coupled with our recent operating results, indicate we will be in a cumulative loss position over a three-year period, in the near future. A cumulative loss, including the expectation to be in a cumulative loss position in the near-term because of forecasting near-term losses, is significant negative evidence that is difficult to overcome. Such objective negative evidence limits our ability to consider other more subjective evidence such as our projections for future growth. On the basis of this evaluation, as of December 31, 2023, a valuation allowance has been recorded against our deferred tax assets for the U.S. jurisdiction, not supported by reversals of taxable temporary differences. We previously maintained a valuation allowance against our deferred tax assets for capital losses and the state of Utah where not supported by future reversals of taxable temporary differences. For the year ended December 31, 2023, the total increase in the valuation allowance was $110.6 million. We intend to continue maintaining a valuation allowance on our net U.S. deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. The amount of the deferred tax asset considered realizable could be adjusted if objective negative evidence in the form of cumulative losses is no longer present and additional weight is given to subjective evidence such as our projections for growth. We will continue to monitor the need for a valuation allowance against our deferred tax assets on a quarterly basis.

A reconciliation of the beginning and ending unrecognized tax benefits, excluding interest and penalties, as of December 31, 2023, 2022 and 2021 is as follows (in thousands):


	Year ended December 31,
	2023		2022		2021
Beginning balance	$	13,488	$	11,961	$	9,638
Additions for tax positions related to the current year	1,258		1,083		1,992
Additions for tax positions taken in prior years	274		444		331


Ending balance	$	15,020	$	13,488	$	11,961

Included in the balance of unrecognized tax benefits as of December 31, 2023, 2022 and 2021, are approximately $15.0 million, $13.5 million, and $12.0 million, respectively, of tax benefits that, if recognized, and the valuation allowance against our net deferred tax assets were released, would affect the effective tax rate. We believe it is reasonably possible that these unrecognized tax benefits will continue to increase in the future.

Accrued interest and penalties on unrecognized tax benefits as of December 31, 2023 and 2022 were $1.3 million and $1.1 million, respectively.

We are subject to taxation in the United States and various state and foreign jurisdictions. Tax years beginning in 2019 are subject to examination by taxing authorities, although net operating loss and credit carryforwards from all years are subject to examinations and adjustments for at least three years following the year in which the attributes are used.

As we repatriate foreign earnings for use in the United States, the distributions will generally be exempt from federal and foreign income taxes but may be subject to certain state taxes. As of December 31, 2023, the cumulative amount of foreign earnings considered permanently reinvested upon which taxes have not been provided, and the corresponding unrecognized deferred tax liability, was not material.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

+ Details

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2023
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	18. STOCKHOLDERS' EQUITY Common Stock Each share of common stock has the right to one vote. The holders of common stock are also entitled to receive dividends declared by the Board of Directors out of funds legally available, subject to prior rights of holders of all classes of stock outstanding having priority rights as to dividends. Preferred stock conversion On May 12, 2022, Beyond shareholders voted to approve separate proposals to approve the amendment of the Company's Amended and Restated Certificate of Designation for both classes of its preferred stock to provide that each share of our Series A-1 and Series B preferred stock be automatically converted into 0.90 of a share of our common stock (the "Conversion"). On June 10, 2022, in connection with the completion of the Conversion, the Company issued 4,097,697 shares of our common stock in exchange for the outstanding Series A-1 and Series B preferred stock on that date. As the fair value of our common stock issued exceeded the fair value of the Series A-1 and Series B preferred stock exchanged on the Conversion date, we recognized a non-cash deemed dividend to our preferred stockholders of $1.7 million due to the excess fair value per share compared to the conversion ratio. Following the Conversion, the Company eliminated the Series A-1 and Series B preferred stock classes by filing Certificates of Elimination with the Delaware Secretary of State. JonesTrading Sales Agreement We entered into an Amended and Restated Capital on DemandTM Sales Agreement (the "Sales Agreement") dated June 26, 2020 with JonesTrading Institutional Services LLC ("JonesTrading") and D.A. Davidson & Co. ("D.A. Davidson"), under which we may conduct "at the market" public offerings of our common stock. Under the Sales Agreement, JonesTrading and D.A. Davidson, acting as our agents, may offer our common stock in the market on a daily basis or otherwise as we request from time to time. We have no obligation to sell additional shares under the Sales Agreement, but we may do so from time to time. For the years ended December 31, 2023, 2022, and 2021, we did not sell any shares of our common stock pursuant to the Sales Agreement. The Sales Agreement remains active; however, the authorization from our Board of Directors to sell shares of our common stock pursuant to the Sales Agreement has expired. Common and Preferred Stock Repurchase Program On August 17, 2021, we announced that our Board of Directors had approved a stock repurchase program (the “Repurchase Program”), pursuant to which we may, from time to time, purchase shares of our outstanding common stock for an aggregate repurchase price not to exceed $100.0 million at any time through December 31, 2023. On December 21, 2023, we announced that our Board of Directors approved an extension and expansion of the Repurchase Program for an additional two years and expanded the repurchase amount by $50.0 million, for a total repurchase amount of up to $150.0 million of our common stock. The Repurchase Program expires in December 2025. Repurchases under the Repurchase Program may be effected through open market purchases. The Repurchase Committee designated by the Board of Directors will determine the actual timing, number, and value of any shares repurchased under the Repurchase Program in its discretion using factors including, but not limited to, our stock price and trading volume, general market conditions, and the ongoing assessment of our capital needs. There is no assurance of the number or aggregate price of any shares that we will ultimately repurchase under the Repurchase Program, which may be extended, suspended, or terminated at any time by the Board of Directors. For the year ended December 31, 2023, we did not repurchase any shares of our common stock under the Repurchase Program. For the year ended December 31, 2022, we repurchased $79.8 million of our common stock and $306,000 of our Series A-1 preferred stock under the Repurchase Program at average prices of $32.41 and $42.16 per share, respectively. For the year ended December 31, 2022, we retired 7,244 shares of our Series A-1 preferred stock treasury stock which had been previously repurchased under the Repurchase Program. The retirement increased Accumulated deficit by $306,000. As of December 31, 2023, we had $69.9 million available for future share repurchases under our current repurchase authorization through December 31, 2025.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481004/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 16
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-16

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

BORROWINGS

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

BORROWINGS

13. BORROWINGS

2020 loan agreements

In March 2020, we entered into two loan agreements. The loan agreements provide a $34.5 million Senior Note, carrying interest at an annual rate of 4.242%, and a $13.0 million Mezzanine Note, carrying interest at an annual rate of 5.002%. The loans carry a blended annual interest rate of 4.45%. The Senior Note is for a 10-year term (stated maturity date is March 6, 2030) and requires interest only payments, with the principal amount and any then unpaid interest due and payable at the end of the 10-year term. The Mezzanine Note has a stated 10-year term, though the agreement requires principal and interest payments monthly over approximately a 46-month payment period. Our debt issuance costs and debt discount are amortized using the straight-line basis which approximates the effective interest method.

As of December 31, 2023, the total outstanding debt on these loans was $34.5 million, net of $306,000 in capitalized debt issuance costs, and the total amount of the current portion of these loans was $232,000. Our total outstanding debt on these loans are classified as held-for-sale and included in Current debt, net held for sale and Long-term debt, net held for sale on our consolidated balance sheets. See Note 4—Assets Held for Sale for further information.

Both loans include certain financial and non-financial covenants and are secured by our corporate headquarters and the related land and rank senior to stockholders. The financial covenants require that Beyond maintain a net worth in excess of $30 million and minimum liquid assets of $3 million for so long as the Mezzanine Note is outstanding and is reduced to maintaining a net worth in excess of $15 million and minimum liquid assets of $1 million for the remainder of the term that the Senior Note is outstanding. We are in compliance with our debt covenants and continue to monitor our ongoing compliance with our debt covenants.

Future principal payments on our total debt as of December 31, 2023, are as follows (in thousands):


Payments due by period
2024	$	282
2025	—
2026	—
2027	—
2028	—
Thereafter	34,500
	$	34,782

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

INTEREST INCOME (EXPENSE), NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Banking and Thrift, Interest [Abstract]
Interest income	$ 13,769	$ 4,903	$ 1,527
Interest expense	(1,762)	(1,938)	(2,083)
Total interest income (expense), net	$ 12,007	$ 2,965	$ (556)

- Definition

Amount of the cost of borrowed funds accounted for as interest expense.

+ References + Details

LEASES Additional Information (Details)	Dec. 31, 2023
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	4 years

EMPLOYEE RETIREMENT PLAN (Details) - USD ($)	12 Months Ended
EMPLOYEE RETIREMENT PLAN (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Minimum period of service to qualify to participate in 401(k) defined contribution plan	3 months
Eligible age to participate in 401(k) defined contribution plan	21 years
Employer match of first 6% of participant's contributions (as a percent)	100.00%
Percentage of participant's' gross pay for which the employer contributes a matching contribution	6.00%
Matching contributions made by the company	$ 5,000,000	$ 5,700,000	$ 5,200,000
Discretionary contributions	$ 0	$ 0	$ 0

LEASES - Components of Lease Cost and Other Operating Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lease, Cost [Abstract]
Operating lease cost	$ 5,257	$ 5,975	$ 6,583
Variable lease cost	1,300	1,489	1,702
Cash payments included in operating cash flows from lease arrangements	5,500	6,237	6,478
Right-of-use assets obtained in exchange for new operating lease liabilities	836	437	835
Derecognition of right-of-use assets due to reassessment of lease term	$ 91	$ 257	$ 527
Weighted-average remaining lease term—operating leases	1 year 6 months 25 days	2 years 14 days
Weighted-average discount rate—operating leases	7.00%	7.00%

OTHER LONG-TERM LIABILITIES

12 Months Ended

Dec. 31, 2023

Other Liabilities Disclosure [Abstract]

Other Liabilities Disclosure

15. OTHER LONG-TERM LIABILITIES

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2023		2022
Unearned revenue, long-term portion	$	5,583	$	—
Income taxes payable, long-term portion	3,684		3,532
Other long-term liabilities	(160)		(56)
Total other long-term liabilities	$	9,107	$	3,476

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Consolidated net income (loss)	$ (307,842)	$ (35,236)	$ 389,037
Unrealized gain on cash flow hedges, net of tax of $0, $0 and $0	16	15	16
Other comprehensive income	16	15	16
Comprehensive income (loss)	(307,826)	(35,221)	389,053
Less: Comprehensive loss attributable to noncontrolling interests—discontinued operations	0	0	(335)
Comprehensive income (loss) attributable to stockholders of Beyond, Inc.	$ (307,826)	$ (35,221)	$ 389,388

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax of income (loss) from a discontinued operation attributable to the noncontrolling interest. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-19

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483475/205-20-45-3A

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5B

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-5C

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 3B
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483475/205-20-45-3B

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483475/205-20-45-4

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483499/205-20-50-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483475/205-20-45-3

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481231/810-10-45-15

+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-SubTopic 10
-Topic 505
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481674/830-30-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-17

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-4

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482765/220-10-50-5

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481694/830-30-45-20

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1B

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-SubTopic 10
-Topic 220
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482739/220-10-55-15

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482790/220-10-45-1A

+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

+ Details

ACCOUNTS RECEIVABLE, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
ACCOUNTS RECEIVABLE
Accounts receivable, gross	$ 20,718	$ 20,916
Less: allowance for credit losses	(1,298)	(3,223)
Accounts receivable, net	19,420	17,693
Credit card receivables
ACCOUNTS RECEIVABLE
Accounts receivable, gross	12,081	10,595
Other receivables
ACCOUNTS RECEIVABLE
Accounts receivable, gross	4,553	4,561
Accounts receivable, trade
ACCOUNTS RECEIVABLE
Accounts receivable, gross	$ 4,084	$ 5,760

Consolidated Balance Sheets - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 302,605,000	$ 371,263,000
Restricted cash	144,000	194,000
Accounts receivable, net of allowance for credit losses of $1,298 and $3,223	19,420,000	17,693,000
Inventories	13,040,000	6,526,000
Prepaids and other current assets	14,864,000	18,833,000
Total current assets	350,073,000	414,509,000
Property and equipment, net	27,577,000	27,023,000
Deferred tax assets, net	152,000	41,439,000
Intangible assets, net	25,254,000	9,000
Goodwill	6,160,000	6,160,000
Equity securities, including securities measured at fair value of $41,046 and $82,823	155,873,000	296,317,000
Operating lease right-of-use assets	3,468,000	7,460,000
Other long-term assets, net	12,799,000	2,746,000
Property and equipment, net held for sale	54,462,000	82,883,000
Total assets	635,818,000	878,546,000
Current liabilities:
Accounts payable	106,070,000	75,130,000
Accrued liabilities	73,682,000	63,614,000
Unearned revenue	49,597,000	44,480,000
Operating lease liabilities, current	2,814,000	4,410,000
Current debt, net held for sale	232,000	3,508,000
Total current liabilities	232,395,000	191,142,000
Operating lease liabilities, non-current	940,000	3,626,000
Other long-term liabilities	9,107,000	3,476,000
Long-term debt, net held for sale	34,244,000	34,476,000
Total liabilities	276,686,000	232,720,000
Commitments and Contingencies (Note 16)
Stockholders' equity:
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	0	0
Common stock, $0.0001 par value, authorized shares - 100,000	5,000	5,000
Additional paid-in capital	1,007,649,000	982,718,000
Accumulated deficit	(481,671,000)	(173,829,000)
Accumulated other comprehensive loss	(506,000)	(522,000)
Treasury stock at cost - 6,356 and 6,151	(166,345,000)	(162,546,000)
Total stockholders' equity	359,132,000	645,826,000
Total liabilities and stockholders' equity	$ 635,818,000	$ 878,546,000

EQUITY SECURITIES

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

EQUITY SECURITIES

10. EQUITY SECURITIES

Equity securities consist of the following (in thousands):


	December 31,
	2023		2022
Equity securities accounted for under the equity method under ASC 323	$	114,827	$	213,494
Equity securities accounted for under the equity method under the fair value option	41,046		82,787
Equity securities under ASC 321	—		36
Total equity securities	$	155,873	$	296,317

The following table includes our equity securities accounted for under the equity method (ASC 323) and related ownership interest as of December 31, 2023:


			Ownership interest
Medici Ventures, L.P.			99%
tZERO Group, Inc.			28%
SpeedRoute, LLC			49%

The carrying amount of our equity method securities was $155.9 million at December 31, 2023, which is included in Equity securities on our consolidated balance sheets, of which $41.0 million is valued under the fair value option (tZERO and SpeedRoute). These investments are valued using Level 3 inputs, which represents 13.8% of assets measured at fair value. For our investments in Medici Ventures, L.P., tZERO, and SpeedRoute there is no difference in the carrying amount of the assets and liabilities and our maximum exposure to loss, and there is no difference between the carrying amount of our investment in Medici Ventures, L.P. and the amount of underlying equity we have in the entity's net assets.

The following table summarizes the net gain (loss) recognized on equity method securities recorded in Other income (expense), net in our consolidated statements of operations (in thousands):


	Years ended December 31,
	2023		2022		2021
Net gain (loss) recognized on our proportionate share of the net assets of our equity method securities	$	(98,663)	$	(25,435)	$	9,953
Increase (decrease) in fair value of equity method securities held under fair value option	(41,741)		(38,488)		2,632

Regulation S-X Rules 4-08(g) and 3-09

In accordance with SEC Rules 4-08(g) and 3-09 of Regulation S-X, we must determine which, if any, of our equity method securities is a "significant subsidiary". Regulation S-X mandates the use of three different tests to determine if any of our equity securities are significant subsidiaries: the investment test, the asset test, and the income test. The table below provides the summarized financial information required by Rule 4-08(g) for those equity method securities in aggregate that have met the significance criteria, presented on a quarterly lag (in thousands):


	December 31,
Balance Sheet	2023		2022
Assets	$	98,544	$	122,015
Liabilities	(17,166)		(25,055)
Equity	$	(81,378)	$	(96,960)


	Years ended December 31,
Results of Operations (1)	2023		2022		2021
Revenues	$	26,404	$	31,187	$	20,800
Pre-tax loss	(19,895)		(37,619)		(24,528)
Net loss	(20,169)		(37,477)		(24,590)

___________________________________________

(1) The results of operations in the summarized financial information above excludes the financial information for the periods subsequent to the date an equity method investee ceased being accounted for under the equity method and only includes the financial information for the periods subsequent to the date an investee became an equity method investment and was accounted for under the equity method.

In accordance with Rule 3-09 of Regulation S-X, separate audited financial statements of Medici Ventures, L.P. for the periods ended September 30, 2023, 2022 and 2021, their fiscal year-ends, are being included as Exhibit 99.3, Exhibit 99.2, and Exhibit 99.1, respectively, and as such are excluded from the table above. In addition, tZERO was not deemed significant for the year ended December 31, 2021 but was significant for the years ended December 31, 2023 and 2022. In accordance with Rule 3-09 of Regulation S-X, separate audited financial statements for tZERO for the year ended December 31, 2022, are included as Exhibit 99.4 and separate audited financial statements for the year ended December 31, 2023 will be filed subsequently as an amendment to this Form 10-K when available.

NET INCOME (LOSS) PER SHARE - Income & Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Condensed Income Statements, Captions [Line Items]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ (307,842)	$ (35,236)	$ 171,791
Less: Preferred stock dividends—declared and accumulated	0	1,697	729
Undistributed income (loss) from continuing operations	(307,842)	(36,933)	171,062
Less: Undistributed income allocated to participating securities	0	0	16,409
Net income (loss) from continuing operations attributable to common stockholders	(307,842)	(36,933)	154,653
Net income from discontinued operations attributable to stockholders of Beyond, Inc.	0	0	217,581
Less: Undistributed income allocated to participating securities	0	0	20,870
Net income from discontinued operations attributable to common stockholders	0	0	196,711
Net income (loss) attributable to common stockholders	$ (307,842)	$ (36,933)	$ 351,364
Weighted Average Number of Shares Outstanding, Basic	45,214	44,323	42,981
Restricted stock awards	0	0	351
Weighted Average Number of Shares Outstanding, Diluted	45,214	44,323	43,332
Income (Loss) from Continuing Operations, Per Basic Share	$ (6.81)	$ (0.83)	$ 3.60
Income (Loss) from Continuing Operations, Per Diluted Share	(6.81)	(0.83)	3.57
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic Share	0	0	4.58
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share	0	0	4.54
Earnings Per Share, Basic	(6.81)	(0.83)	8.18
Earnings Per Share, Diluted	$ (6.81)	$ (0.83)	$ 8.11

STOCK-BASED AWARDS - Additional Information (Details) - USD ($)		12 Months Ended
	May 13, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Stock-Based Awards
Maximum employee subscription rate	25.00%
Monetary cap	$ 21,250
Offering period	24 months
Share-based Compensation Arrangement by Share-based Payment Award Number of Six Month Purchase Periods	6 months
Share-based Compensation Arrangement by Share-based Payment Award, Purchase Price of Common Stock, Percent	85.00%
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	3,000,000
Restricted Stock Awards
Stock-Based Awards
Award vesting period (in years)		3 years
Number of shares available for future grants		3,300,000
Restricted Stock Awards \| First year
Stock-Based Awards
Annual award vesting percentage		33.30%
Restricted Stock Awards \| Second year
Stock-Based Awards
Annual award vesting percentage		33.30%
Restricted Stock Awards \| Third year
Stock-Based Awards
Annual award vesting percentage		33.40%
Employee stock purchase plan
Stock-Based Awards
Number of shares available for future grants		2,800,000
Common stock issued for ESPP purchases		117,687	83,570
Stock Issued During Period, Employee Stock Purchase Plans, Average Price Per Share		$ 16.25	$ 35.41
Employee Benefits and Share-based Compensation		$ 1,700,000	$ 2,400,000	$ 863,000

INCOME TAXES - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Basis difference in equity securities	$ 34,729	$ 15,302
Net operating loss carryforwards	29,440	20,711
Capitalized software development	25,840	12,604
Research and development tax credits	24,202	20,549
Unearned revenue	7,925	5,694
Property and equipment, net held for sale	6,484	255
Accrued expenses	4,275	4,259
Reserves and other	2,551	2,592
Operating lease liabilities	861	1,844
Other tax credits and carryforwards	270	288
Intangible assets	117	208
Gross deferred tax assets	136,694	84,306
Valuation allowance	(132,105)	(21,459)
Total deferred tax assets	4,589	62,847
Deferred tax liabilities:
Basis difference in equity securities	0	(15,072)
Property and equipment, net	(3,125)	(3,985)
Operating lease right-of-use assets	(786)	(1,702)
Prepaid expenses	(587)	(649)
Total deferred tax liabilities	(4,498)	(21,408)
Total deferred tax assets, net	$ 91	$ 41,439

ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2023

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

6. ACCOUNTS RECEIVABLE, NET

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


	December 31,
	2023		2022
Credit card receivables, trade	$	12,081	$	10,595
Other receivables	4,553		4,561
Accounts receivable, trade	4,084		5,760

	20,718		20,916
Less: allowance for credit losses	(1,298)		(3,223)
Total accounts receivable, net	$	19,420	$	17,693

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2023
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Salt Lake City, Utah
Auditor Firm ID	185

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	$ 18,876	$ 16,657	$ 18,470
Fixed assets, gross	261,922	255,694
Less: accumulated depreciation	(234,345)	(228,671)
Total property and equipment, net	27,577	27,023
Cost of goods sold — retail
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	711	682	605
Technology
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	14,414	12,233	13,801
General and administrative
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	3,751	3,742	4,064
Computer hardware and software, including internal-use software and website development
Property, Plant and Equipment [Line Items]
Fixed assets, gross	249,208	240,148
Furniture and equipment
Property, Plant and Equipment [Line Items]
Fixed assets, gross	10,919	12,642
Leasehold improvements
Property, Plant and Equipment [Line Items]
Fixed assets, gross	1,795	2,904
Software Development
Property, Plant and Equipment [Line Items]
Capitalized costs	11,296	7,915	6,126
Amortization of capitalized costs	$ 7,758	$ 6,571	$ 7,237

BORROWINGS (Tables)

12 Months Ended

Dec. 31, 2023

Debt Disclosure [Abstract]

Schedule of Maturities of Long-term Debt

Future principal payments on our total debt as of December 31, 2023, are as follows (in thousands):


Payments due by period
2024	$	282
2025	—
2026	—
2027	—
2028	—
Thereafter	34,500
	$	34,782

OTHER INCOME (EXPENSE), NET (Tables)

12 Months Ended

Dec. 31, 2023

Other Income and Expenses [Abstract]

Schedule of other income, net

Other income (expense), net consisted of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Gain on disposal of cryptocurrencies	$	6,361	$	—	$	—
Income (loss) from equity method securities	(140,404)		(63,923)		12,585


Write-down of assets held for sale	(25,875)		—		—
Loss on equity securities	(36)		(137)		(1,238)



Other	(70)		235		1,153
Total other income (expense), net	$	(160,024)	$	(63,825)	$	12,500

EQUITY SECURITIES - Net Gain (Loss) Recognized On Equity Method Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Investments, Debt and Equity Securities [Abstract]
Net gain (loss) recognized on our proportionate share of the net assets of our equity method securities	$ (98,663)	$ (25,435)	$ 9,953
Increase (decrease) in fair value of equity method securities held under fair value option	$ (41,741)	$ (38,488)	$ 2,632

INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Indefinite-Lived Intangible Assets

Intangible assets, net consist of the following (in thousands):


	December 31,
	2023		2022
Intangible assets subject to amortization, gross (1)	$	5,331	$	1,552
Less: accumulated amortization of intangible assets	(2,114)		(1,543)
Intangible assets subject to amortization, net	3,217		9
Intangible assets not subject to amortization	22,037		—
Total intangible assets, net	$	25,254	$	9

___________________________________________

(1) At December 31, 2023, the weighted average remaining useful life for intangible assets subject to amortization, gross was 4.5 years.

Schedule of intangible assets

Intangible assets, net consist of the following (in thousands):


	December 31,
	2023		2022
Intangible assets subject to amortization, gross (1)	$	5,331	$	1,552
Less: accumulated amortization of intangible assets	(2,114)		(1,543)
Intangible assets subject to amortization, net	3,217		9
Intangible assets not subject to amortization	22,037		—
Total intangible assets, net	$	25,254	$	9

___________________________________________

(1) At December 31, 2023, the weighted average remaining useful life for intangible assets subject to amortization, gross was 4.5 years.

FAIR VALUE MEASUREMENT

12 Months Ended

Dec. 31, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

3. FAIR VALUE MEASUREMENT


	Fair Value Measurements at December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	246,425	$	246,425	$	—	$	—
Equity securities, at fair value	41,046		—		—		41,046
Available-for-sale debt securities (1)	10,484		—		—		10,484
Trading securities held in a "rabbi trust" (1)	496		496		—		—
Total assets	$	298,451	$	246,921	$	—	$	51,530
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	513	$	513	$	—	$	—
Total liabilities	$	513	$	513	$	—	$	—


	Fair Value Measurements at December 31, 2022
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	252,650	$	252,650	$	—	$	—
Equity securities, at fair value	82,823		36		—		82,787

Trading securities held in a "rabbi trust" (1)	399		399		—		—
Total assets	$	335,872	$	253,085	$	—	$	82,787
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	396	$	396	$	—	$	—
Total liabilities	$	396	$	396	$	—	$	—

___________________________________________

(1) Included in Prepaids and other current assets and Other long-term assets, net in the consolidated balance sheets.

(2) Included in Accrued liabilities and Other long-term liabilities in the consolidated balance sheets.

The following table provides activity for our Level 3 investments during the periods presented (in thousands):


	Amount



Level 3 investments at December 31, 2021	$	102,355
Increase due to acquisition of Level 3 investments	18,920
Decrease in fair value of Level 3 investments	(38,488)
Level 3 investments at December 31, 2022	82,787
Increase due to purchases of Level 3 investments	10,000
Decrease in fair value of Level 3 investments	(41,741)
Accrued interest on Level 3 investments	484
Level 3 investments at December 31, 2023	$	51,530

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Consolidated net income (loss)	$ (307,842)	$ (35,236)	$ 389,037
Loss from discontinued operations, net of income taxes	0	0	(217,246)
Adjustments to reconcile consolidated net income (loss) to net cash provided by (used in) operating activities:
Depreciation and amortization	19,447	16,706	18,564
Non-cash operating lease cost	4,737	5,304	5,021
Stock-based compensation to employees and directors	23,018	18,318	11,133
(Increase) decrease in deferred tax assets, net	41,349	(1,404)	(53,829)
Gain on disposal of cryptocurrencies	6,361	0	0
Write-down of assets held for sale	25,875	0	0
(Income) loss from equity method securities	140,404	63,923	(12,585)
Other non-cash adjustments	(693)	185	1,537
Changes in operating assets and liabilities:
Accounts receivable, net	(1,727)	3,805	1,677
Inventories	(6,514)	(1,389)	1,106
Prepaids and other current assets	1,889	4,076	2,958
Other long-term assets, net	(757)	(1,116)	(1,755)
Accounts payable	32,555	(28,821)	(7,787)
Accrued liabilities	10,442	(36,625)	(21,595)
Unearned revenue	5,117	(14,907)	(12,778)
Operating lease liabilities	(5,094)	(5,527)	(5,261)
Other long-term liabilities	5,569	173	(150)
Net cash provided by (used in) continuing operating activities	(18,586)	(12,535)	98,047
Net cash used in discontinued operating activities	0	0	(17,128)
Net cash provided by (used in) operating activities	(18,586)	(12,535)	80,919
Cash flows from investing activities:
Purchase of intangible assets	25,816	0	0
Expenditures for property and equipment	(19,181)	(14,899)	(13,617)
Disbursement for notes receivable	(10,000)	0	0
Proceeds from disposal of cryptocurrencies	9,804	0	0
Capital distribution from investment	4	1,224	0
Purchase of equity securities	0	(18,920)	0
Contributions for capital calls	0	0	(41,122)
Other investing activities, net	559	(439)	(1,694)
Net cash used in continuing investing activities	(44,630)	(33,034)	(56,433)
Net cash used in discontinued investing activities	0	0	(29,703)
Net cash used in investing activities	(44,630)	(33,034)	(86,136)
Cash flows from financing activities:
Repurchase of shares	0	80,117	0
Payments of taxes withheld upon vesting of employee stock awards	(3,799)	(3,700)	(8,279)
Payments on long-term debt	(3,606)	(3,447)	(3,030)
Proceeds from employee stock purchase plan	1,913	924	0
Other financing activities, net	0	0	(1,374)
Net cash used in continuing financing activities	(5,492)	(86,340)	(12,683)
Net cash provided by discontinued financing activities	0	0	2,085
Net cash used in financing activities	(5,492)	(86,340)	(10,598)
Net decrease in cash, cash equivalents, and restricted cash	(68,708)	(131,909)	(15,815)
Cash, cash equivalents, and restricted cash, beginning of year, inclusive of cash balances of discontinued operations	371,457	503,366	519,181
Cash, cash equivalents, and restricted cash, end of year, inclusive of cash balances of discontinued operations	302,749	371,457	503,366
Less: Cash, cash equivalents, and restricted cash of discontinued operations	0	0	0
Cash, cash equivalents, and restricted cash, end of year	$ 302,749	$ 371,457	$ 503,366

EQUITY SECURITIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Equity securities, including securities measured at fair value of $41,046 and $82,823	$ 155,873	$ 296,317
Equity securities, at fair value	41,046	82,823
Level 3
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 41,046	$ 82,787
Assets \| Investments, Fair Value Concentration Risk [Member] \| Level 3
Schedule of Equity Method Investments [Line Items]
Concentration risk, percentage (in percent)	13.80%
Fair Value, Recurring
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 41,000
Fair Value, Recurring \| Level 3
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 41,046

ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2023

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

12. ACCRUED LIABILITIES

Accrued liabilities consist of the following (in thousands):


	December 31,
	2023		2022

Accrued marketing expenses	$	18,830	$	9,670
Accrued compensation and other related costs	12,912		12,018
Accounts payable accruals	11,079		14,343
Allowance for returns	8,651		10,222
Accrued freight	8,478		7,880
Sales and other taxes payable	7,034		5,288
Other accrued expenses	6,698		4,193
Total accrued liabilities	$	73,682	$	63,614

PREPAIDS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid and other assets

Prepaids and other current assets consist of the following (in thousands):


	December 31,
	2023		2022
Prepaid maintenance	$	8,282	$	8,767
Prepaid other	4,206		4,599

Other current assets	2,376		5,467


Total prepaids and other current assets	$	14,864	$	18,833

EQUITY SECURITIES (Tables)

12 Months Ended

Dec. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Equity securities

Equity securities consist of the following (in thousands):


	December 31,
	2023		2022
Equity securities accounted for under the equity method under ASC 323	$	114,827	$	213,494
Equity securities accounted for under the equity method under the fair value option	41,046		82,787
Equity securities under ASC 321	—		36
Total equity securities	$	155,873	$	296,317

Equity Security Ownership Interest

The following table includes our equity securities accounted for under the equity method (ASC 323) and related ownership interest as of December 31, 2023:


			Ownership interest
Medici Ventures, L.P.			99%
tZERO Group, Inc.			28%
SpeedRoute, LLC			49%

Equity method investments

The following table summarizes the net gain (loss) recognized on equity method securities recorded in Other income (expense), net in our consolidated statements of operations (in thousands):


	Years ended December 31,
	2023		2022		2021
Net gain (loss) recognized on our proportionate share of the net assets of our equity method securities	$	(98,663)	$	(25,435)	$	9,953
Increase (decrease) in fair value of equity method securities held under fair value option	(41,741)		(38,488)		2,632

Equity Method Investments, Summarized Financial Information

The table below provides the summarized financial information required by Rule 4-08(g) for those equity method securities in aggregate that have met the significance criteria, presented on a quarterly lag (in thousands):


	December 31,
Balance Sheet	2023		2022
Assets	$	98,544	$	122,015
Liabilities	(17,166)		(25,055)
Equity	$	(81,378)	$	(96,960)


	Years ended December 31,
Results of Operations (1)	2023		2022		2021
Revenues	$	26,404	$	31,187	$	20,800
Pre-tax loss	(19,895)		(37,619)		(24,528)
Net loss	(20,169)		(37,477)		(24,590)

___________________________________________

PROPERTY AND EQUIPMENT - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Asset Retirement Obligation	$ 8,600	$ 833

REVENUE AND CONTRACT LIABILITY - Unearned Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability [Line Items]
Total unearned revenue	$ 49,597	$ 44,480
Loyalty program membership fees and reward points
Contract with Customer, Liability [Line Items]
Total unearned revenue	16,449	16,795
In store credits
Contract with Customer, Liability [Line Items]
Total unearned revenue	11,947	12,046
Unearned product revenue on undelivered product
Contract with Customer, Liability [Line Items]
Total unearned revenue	14,821	10,932
Unearned product revenue on unshipped orders
Contract with Customer, Liability [Line Items]
Total unearned revenue	4,098	3,536
Other
Contract with Customer, Liability [Line Items]
Total unearned revenue	$ 2,282	$ 1,171

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Unrealized gain on cash flow hedges, tax expense	$ 0	$ 0	$ 0

INCOME TAXES - Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
United States income (loss)	$ (267,058)	$ (35,272)	$ 121,180
Foreign income	936	1,420	1,836
Income (loss) before income taxes from continuing operations	$ (266,122)	$ (33,852)	$ 123,016

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479557/942-235-S99-1

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 25
-Paragraph 1
-SubTopic 20
-Topic 940
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481913/940-20-25-1

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(10))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(15))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

+ Details

INTEREST INCOME (EXPENSE), NET

12 Months Ended

Dec. 31, 2023

Banking and Thrift, Interest [Abstract]

INTEREST INCOME (EXPENSE), NET

22. INTEREST INCOME (EXPENSE), NET

Interest income (expense), net consisted of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Interest income	$	13,769	$	4,903	$	1,527
Interest expense	(1,762)		(1,938)		(2,083)
Total interest income (expense), net	$	12,007	$	2,965	$	(556)

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Line Items]
Goodwill impairment	$ 0	$ 0	$ 0
Amount of impairment to carrying amount of regulatory assets	0	0
Goodwill	6,160,000	6,160,000
Accumulated impairment losses	3,300,000	3,300,000
Impairments of long-lived assets	$ 0	$ 0	$ 0
Product delivery period from date of shipment, minimum	1 day
Product delivery period from date of shipment, maximum	7 days
Loyalty program expiration period	90 days
Advertising revenue as a percentage of total revenue	3.00%	3.00%	3.00%
GrainChain, Inc. Convertible Promissory Note Due 2025 \| Convertible Debt
Accounting Policies [Line Items]
Debt instrument, face amount	$ 10,000,000
Interest rate	5.00%
Long-term debt, gross	$ 10,500,000
Medici Ventures, L.P. and SpeedRoute \| Variable Interest Entity, Not Primary Beneficiary
Accounting Policies [Line Items]
Maximum exposure to loss	118,700,000
GrainChain, Inc. \| Variable Interest Entity, Not Primary Beneficiary
Accounting Policies [Line Items]
Maximum exposure to loss	$ 29,500,000
Maximum \| Public Entities
Accounting Policies [Line Items]
Equity method investment, ownership percentage	20.00%
Minimum \| Medici Ventures, L.P., tZERO, and SpeedRoute, LLC
Accounting Policies [Line Items]
Equity method investment, ownership percentage	20.00%

INCOME TAXES - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. federal income tax provision (benefit) at statutory rate	$ (55,886)	$ (7,109)	$ 25,833
State income tax expense, net of federal benefit	(12,297)	(1,170)	5,734
Research and development credit	(3,245)	(2,956)	(1,419)
Global intangible low-tax income, including true-up	(736)
Global intangible low-tax income		919	143
Other, net	(1)	(67)	(33)
Non-deductible executive compensation	762	905	1,908
Stock-based compensation expense	2,477	219	(3,851)
Change in valuation allowance	110,646	10,643	(77,090)
Total provision (benefit) for income taxes	$ 41,720	$ 1,384	$ (48,775)

NET INCOME (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted net income (loss) per common share for the periods indicated (in thousands, except per share data):


	Year ended December 31,
	2023		2022		2021
Numerator:
Income (loss) from continuing operations	$	(307,842)	$	(35,236)	$	171,791


Less: Preferred stock dividends—declared and accumulated	—		1,697		729
Undistributed income (loss) from continuing operations	(307,842)		(36,933)		171,062
Less: Undistributed income allocated to participating securities	—		—		16,409
Net income (loss) from continuing operations attributable to common stockholders	$	(307,842)	$	(36,933)	$	154,653

Income from discontinued operations	$	—	$	—	$	217,581


Less: Undistributed income allocated to participating securities	—		—		20,870
Net income from discontinued operations attributable to common stockholders	—		—		196,711
Net income (loss) attributable to common stockholders	$	(307,842)	$	(36,933)	$	351,364

Denominator:


Weighted average shares of common shares outstanding—basic	45,214		44,323		42,981
Effect of dilutive securities:
Restricted stock awards	—		—		351
Weighted average shares of common shares outstanding—diluted	45,214		44,323		43,332

Net income (loss) from continuing operations per share of common stock:
Basic	$	(6.81)	$	(0.83)	$	3.60
Diluted	$	(6.81)	$	(0.83)	$	3.57
Net income from discontinued operations per share of common stock:
Basic	$	—	$	—	$	4.58
Diluted	$	—	$	—	$	4.54
Net income (loss) per share of common stock:
Basic	$	(6.81)	$	(0.83)	$	8.18
Diluted	$	(6.81)	$	(0.83)	$	8.11

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):


	Year ended December 31,
	2023	2022	2021
Restricted stock units	984	781	170
Employee stock purchase plan	186	116	24

OTHER LONG-TERM ASSETS, NET

12 Months Ended

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

OTHER LONG-TERM ASSETS, NET

11. OTHER LONG-TERM ASSETS, NET

Other long-term assets, net consist of the following (in thousands):


	December 31,
	2023		2022
Available-for-sale debt securities	$	10,484	$	—
Prepaid other, long-term portion	1,748		1,827
Other long-term assets	567		919
Total other long-term assets, net	$	12,799	$	2,746

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of income before income taxes

For financial reporting purposes, income (loss) from continuing operations before income taxes includes the following components (in thousands):


	Years ended December 31,
	2023		2022		2021
United States income (loss)	$	(267,058)	$	(35,272)	$	121,180
Foreign income	936		1,420		1,836
Total income (loss) from continuing operations before income taxes	$	(266,122)	$	(33,852)	$	123,016

Schedule of provision (benefit) for income taxes

The provision (benefit) for income taxes for 2023, 2022 and 2021 consists of the following (in thousands):


	Years ended December 31,
	2023		2022		2021
Current:
Federal	$	(55)	$	802	$	532
State	369		1,874		4,344
Foreign	58		112		183
Total current	372		2,788		5,059
Deferred:
Federal	37,160		(1,275)		(49,045)
State	4,201		(50)		(4,763)
Foreign	(13)		(79)		(26)
Total deferred	41,348		(1,404)		(53,834)
Total provision (benefit) for income taxes	$	41,720	$	1,384	$	(48,775)

Schedule of difference in income tax provision from amount computed by applying U.S. federal income tax rate of 35% to loss before income taxes


	Year ended December 31,
	2023		2022		2021
U.S. federal income tax provision (benefit) at statutory rate	$	(55,886)	$	(7,109)	$	25,833
State income tax expense, net of federal benefit	(12,297)		(1,170)		5,734

Research and development credit	(3,245)		(2,956)		(1,419)
Global intangible low-tax income	(736)		919		143
Other, net	(1)		(67)		(33)
Non-deductible executive compensation	762		905		1,908

Stock-based compensation expense	2,477		219		(3,851)
Change in valuation allowance	110,646		10,643		(77,090)
Total provision (benefit) for income taxes	$	41,720	$	1,384	$	(48,775)

Schedule of components of deferred tax assets and liabilities

The components of our deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows (in thousands):


	December 31,
	2023		2022
Deferred tax assets:
Basis difference in equity securities	$	34,729	$	15,302
Net operating loss carryforwards	29,440		20,711
Capitalized software development	25,840		12,604
Research and development tax credits	24,202		20,549
Unearned revenue	7,925		5,694
Property and equipment, net held for sale	6,484		255
Accrued expenses	4,275		4,259
Reserves and other	2,551		2,592
Operating lease liabilities	861		1,844
Other tax credits and carryforwards	270		288
Intangible assets	117		208
Gross deferred tax assets	136,694		84,306
Valuation allowance	(132,105)		(21,459)
Total deferred tax assets	4,589		62,847
Deferred tax liabilities:
Basis difference in equity securities	—		(15,072)
Property and equipment, net	(3,125)		(3,985)
Operating lease right-of-use assets	(786)		(1,702)
Prepaid expenses	(587)		(649)

Total deferred tax liabilities	(4,498)		(21,408)
Total deferred tax assets, net	$	91	$	41,439

Schedule of reconciliation of beginning and ending tax contingencies, excluding interest and penalties

A reconciliation of the beginning and ending unrecognized tax benefits, excluding interest and penalties, as of December 31, 2023, 2022 and 2021 is as follows (in thousands):


	Year ended December 31,
	2023		2022		2021
Beginning balance	$	13,488	$	11,961	$	9,638
Additions for tax positions related to the current year	1,258		1,083		1,992
Additions for tax positions taken in prior years	274		444		331


Ending balance	$	15,020	$	13,488	$	11,961

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023 shares	Dec. 31, 2023 shares
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Terminated	false
Barclay F. Corbus [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On October 30, 2023, Barclay F. Corbus, a director of the Company, terminated a trading plan intended to satisfy Rule 10b5-1(c) to sell up to 6,821 shares of Beyond, Inc. common stock between January 22, 2024 and February 5, 2024, subject to certain conditions.
Name	Barclay F. Corbus
Title	director
Rule 10b5-1 Arrangement Terminated	true
Termination Date	October 30, 2023
Aggregate Available	6,821	6,821
Allison H. Abraham [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On November 6, 2023, Allison H. Abraham, former chairwoman of the board of directors of the Company, terminated a trading plan intended to satisfy Rule 10b5-1(c) to sell up to 5,000 shares of Beyond, Inc. common stock between January 24, 2024 and January 25, 2024, subject to certain conditions.
Name	Allison H. Abraham
Title	former chairwoman of the board of directors
Rule 10b5-1 Arrangement Terminated	true
Termination Date	November 6, 2023
Aggregate Available	5,000	5,000

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Valuation Technique And Significant Unobservable Inputs Of Equity Securities (Details) $ in Thousands	Dec. 31, 2023 USD ($) yr	Dec. 31, 2022 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 41,046	$ 82,823
Fair Value, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	41,000
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	41,046	$ 82,787
Level 3 \| Fair Value, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	41,046
tZERO \| Level 3 \| Fair Value, Recurring \| Term to liquidity \| Market approach - transaction backsolve with an option pricing model
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 37,126
Inputs \| yr	5
tZERO \| Level 3 \| Fair Value, Recurring \| Volatility \| Market approach - transaction backsolve with an option pricing model
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Inputs \| yr	1.25
tZERO \| Level 3 \| Fair Value, Recurring \| Percentage change in enterprise value for guideline public companies \| Market approach - transaction backsolve with an option pricing model
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Inputs \| yr	0.078
SpeedRoute \| Level 3 \| Fair Value, Recurring \| Market approach - recent transactions
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 3,920

DISCONTINUED OPERATIONS - Results of Discontinued Operations Through Transaction Date (Details) - USD ($) $ in Thousands		12 Months Ended
	Apr. 23, 2021	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on deconsolidation	$ 243,500
Income from discontinued operations, net of income taxes		$ 0	$ 0	$ 217,246
Less: Net loss attributable to noncontrolling interests from discontinued operations		0	0	(335)
Net income from discontinued operations attributable to stockholders of Beyond, Inc.		0	0	217,581
Discontinued Operations
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net revenue		0	0	17,394
Cost of goods sold		0	0	13,716
Gross profit		0	0	3,678
Technology		0		7,133
Selling, general, and administrative		0	0	13,509
Total operating expenses		0	0	20,642
Operating loss from discontinued operations		0	0	(16,964)
Interest income, net		0	0	192
Other income, net		0	0	4,081
Gain on deconsolidation		0	0	243,541
Income from discontinued operations before income taxes		0	0	230,850
Provision for income taxes		0	0	13,604
Income from discontinued operations, net of income taxes		0	0	217,246
Less: Net loss attributable to noncontrolling interests from discontinued operations		0	0	(335)
Net income from discontinued operations attributable to stockholders of Beyond, Inc.		$ 0	$ 0	$ 217,581

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

Schedule II

Valuation and Qualifying Accounts

(in thousands)


	Balance at Beginning of Year		Charged to Expense		Deductions		Balance at End of Year
Year ended December 31, 2023
Deferred tax valuation allowance	$	21,459	$	110,646	$	—	$	132,105
Allowance for sales returns	10,222		121,939		123,510		8,651
Allowance for doubtful accounts	3,223		(1,925)		—		1,298
Year ended December 31, 2022
Deferred tax valuation allowance	$	11,384	$	10,075	$	—	$	21,459
Allowance for sales returns	13,923		161,492		165,193		10,222
Allowance for doubtful accounts	2,429		794		—		3,223
Year ended December 31, 2021
Deferred tax valuation allowance (1)	$	134,305	$	(77,090)	$	45,831	$	11,384
Allowance for sales returns	19,190		237,622		242,889		13,923
Allowance for doubtful accounts	1,417		1,012		—		2,429

___________________________________________

(1) Amounts contain continuing and discontinued operations

REVENUE AND CONTRACT LIABILITY - Sales Returns Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Allowance for returns, beginning of period	$ 10,222	$ 13,923	$ 19,190
Additions to the allowance	121,939	161,492	237,622
Deductions from the allowance	(123,510)	(165,193)	(242,889)
Allowance for returns, end of period	$ 8,651	$ 10,222	$ 13,923

PREPAIDS AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid maintenance	$ 8,282	$ 8,767
Prepaid other	4,206	4,599
Other current assets	2,376	5,467
Total prepaids and other current assets	$ 14,864	$ 18,833

EQUITY SECURITIES - Equity Securities Accounted Under Equity Method (ASC 323) And Ownership Interest (Details) - Beyond, Inc.		12 Months Ended
	Apr. 23, 2021	Dec. 31, 2023
Medici Ventures, L.P.
Schedule of Equity Method Investments [Line Items]
Limited liability company or limited partnership, members or limited partner, ownership interest (in percent)	99.00%	99.00%
tZERO
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage		28.00%
SpeedRoute
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage		49.00%

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred tax valuation allowance
Valuation and Qualifying Accounts
Balance at Beginning of Year	$ 21,459	$ 11,384	$ 134,305
Charged to Expense	110,646	10,075	(77,090)
Deductions	0	0	45,831
Balance at End of Year	132,105	21,459	11,384
Allowance for sales returns
Valuation and Qualifying Accounts
Balance at Beginning of Year	10,222	13,923	19,190
Charged to Expense	121,939	161,492	237,622
Deductions	123,510	165,193	242,889
Balance at End of Year	8,651	10,222	13,923
Allowance for doubtful accounts
Valuation and Qualifying Accounts
Balance at Beginning of Year	3,223	2,429	1,417
Charged to Expense	(1,925)	794	1,012
Deductions	0	0	0
Balance at End of Year	$ 1,298	$ 3,223	$ 2,429

STOCK-BASED AWARDS (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Expensed and Capitalized, Amount

Stock-based compensation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Years ended December 31,
	2023		2022		2021
Cost of goods sold	$	37	$	132	$	102
Sales and marketing	796		693		987
Technology	8,733		7,659		3,799
General and administrative	13,452		9,834		6,245
Total stock-based compensation expense	$	23,018	$	18,318	$	11,133

Summary of restricted stock award activity

The following table summarizes restricted stock award activity (in thousands, except fair value data):


	2023			2022			2021
	Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value
Outstanding—beginning of year	781	$	50.17	663	$	56.37	639	$	17.98
Granted at fair value	1,101	20.92		618	42.75		415	92.29
Vested	(550)	40.27		(295)	43.32		(294)	24.88
Forfeited	(348)	31.43		(205)	57.77		(97)	52.26
Outstanding—end of year	984	$	29.60	781	$	50.17	663	$	56.37

NET INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER SHARE

25. NET INCOME (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted net income (loss) per common share for the periods indicated (in thousands, except per share data):


	Year ended December 31,
	2023		2022		2021
Numerator:
Income (loss) from continuing operations	$	(307,842)	$	(35,236)	$	171,791


Less: Preferred stock dividends—declared and accumulated	—		1,697		729
Undistributed income (loss) from continuing operations	(307,842)		(36,933)		171,062
Less: Undistributed income allocated to participating securities	—		—		16,409
Net income (loss) from continuing operations attributable to common stockholders	$	(307,842)	$	(36,933)	$	154,653

Income from discontinued operations	$	—	$	—	$	217,581


Less: Undistributed income allocated to participating securities	—		—		20,870
Net income from discontinued operations attributable to common stockholders	—		—		196,711
Net income (loss) attributable to common stockholders	$	(307,842)	$	(36,933)	$	351,364

Denominator:


Weighted average shares of common shares outstanding—basic	45,214		44,323		42,981
Effect of dilutive securities:
Restricted stock awards	—		—		351
Weighted average shares of common shares outstanding—diluted	45,214		44,323		43,332

Net income (loss) from continuing operations per share of common stock:
Basic	$	(6.81)	$	(0.83)	$	3.60
Diluted	$	(6.81)	$	(0.83)	$	3.57
Net income from discontinued operations per share of common stock:
Basic	$	—	$	—	$	4.58
Diluted	$	—	$	—	$	4.54
Net income (loss) per share of common stock:
Basic	$	(6.81)	$	(0.83)	$	8.18
Diluted	$	(6.81)	$	(0.83)	$	8.11

The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):


	Year ended December 31,
	2023	2022	2021
Restricted stock units	984	781	170
Employee stock purchase plan	186	116	24

PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Abstract]

Schedule of fixed assets

Property and equipment, net (excluding assets held for sale) consist of the following (in thousands):


	December 31,
	2023		2022
Computer hardware and software, including internal-use software and website development	$	249,208	$	240,148


Furniture and equipment	10,919		12,642


Leasehold improvements	1,795		2,904
	261,922		255,694
Less: accumulated depreciation	(234,345)		(228,671)
Total property and equipment, net	$	27,577	$	27,023

Schedule of Capitalized Computer Software


	Year ended December 31,
	2023		2022		2021
Capitalized internal-use software and website development	$	11,296	$	7,915	$	6,126
Depreciation of internal-use software and website development	7,758		6,571		7,237

Schedule of depreciation and amortization expense which is classified within the corresponding operating expense categories on the consolidated statements of income

Depreciation expense is classified within the corresponding operating expense categories in the consolidated statements of operations as follows (in thousands):


	Year ended December 31,
	2023		2022		2021
Cost of goods sold	$	711	$	682	$	605
Technology	14,414		12,233		13,801

General and administrative	3,751		3,742		4,064
Total depreciation	$	18,876	$	16,657	$	18,470

DISCONTINUED OPERATIONS - Fair Value Inputs (Details) - Level 3	Apr. 23, 2021
Measurement Input, Discount Rate \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.300
Measurement Input, Discount Rate \| Minimum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.090
Measurement Input, Discount Rate \| Maximum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.350
Measurement Input, Discount Rate \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.324
Measurement Input, Discount Rate \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.300
Measurement Input, Enterprise Value To Revenue Multiple \| Valuation, Market Approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.88
Measurement Input, Enterprise Value To Revenue Multiple \| Minimum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.75
Measurement Input, Enterprise Value To Revenue Multiple \| Maximum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	5.00
Measurement Input, Enterprise Value To Revenue Multiple \| Weighted Average \| Valuation, Market Approach
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.88
Measurement Input, Revenue Multiple \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.257
Measurement Input, Revenue Multiple \| Minimum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.013
Measurement Input, Revenue Multiple \| Maximum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	1.240
Measurement Input, Revenue Multiple \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	1.094
Measurement Input, Revenue Multiple \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.257
Measurement Input, Perpetual Revenue Multiple \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.030
Measurement Input, Perpetual Revenue Multiple \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.030
Measurement Input, EBITDA Multiple \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.149
Measurement Input, EBITDA Multiple \| Minimum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.052
Measurement Input, EBITDA Multiple \| Maximum \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.412
Measurement Input, EBITDA Multiple \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Exit Multiple
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.363
Measurement Input, EBITDA Multiple \| Weighted Average \| Valuation Technique, Discounted Cash Flow, Perpetual Growth
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity Securities, FV-NI, Measurement Input	0.149