Overstock.com (OSTK)

Cash and Cash Equivalents

        The Company classifies all highly liquid instruments, including money market funds with a remaining maturity of three months or less at the time of purchase, as cash equivalents.

F-8

Table of Contents

Overstock.com, Inc.

Notes to Consolidated Financial Statements (Continued)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Cash and Cash Equivalents

        The Company classifies all highly liquid instruments, including money market funds with a remaining maturity of three months or less at
the time of purchase, as cash equivalents.

F-8

HREF="#bg17203a_main_toc">Table of Contents

Overstock.com, Inc.

Notes to Consolidated Financial Statements (Continued)

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)

Cash and Cash Equivalents

The Company classifies all highly liquid instruments, including money market funds with a remaining maturity of three months or less at the time of purchase, as cash equivalents.

Cash
and Cash Equivalents

The Company classifies
all highly liquid instruments, including money market funds with a remaining
maturity of three months or less at the time of purchase, as cash equivalents.

Cash and Cash Equivalents

        The Company classifies all highly liquid instruments, including money market funds with a remaining maturity of three months or less at the time of purchase as cash equivalents.

Cash and Cash Equivalents

        We classify all highly liquid instruments, including money market funds with a remaining maturity of three months or less at the time of purchase as cash equivalents.

Cash and Cash Equivalents

        We classify all highly liquid instruments, including money market funds with a remaining maturity of three months or less at the time of purchase as cash
equivalents.