Buy.com is an online retailer base in Aliso Viejo, California. It began by selling computers and electronics in 1997 and has since expanded into many other categories. Initially the company sold items below cost and intended to make up the losses "from the sale of advertising and ancillary services like warranties and equipment leases." Buy.com sold $111 million worth of goods and services in 1998, its first full year, beating Compaq's record for most first-year sales of any company.