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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Loss Before Income Taxes | For the years ended December 31, 2022, 2021, and 2020, our loss before income taxes was comprised of the following (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | (102,434) |  |  | $ | (48,743) |  |  | $ | (25,463) |
Foreign | (47,794) |  |  | (39,120) |  |  | (7,131) |
Total | $ | (150,228) |  |  | $ | (87,863) |  |  | $ | (32,594) |
Schedule of Components of Income Tax Expense (Benefit) | For the years ended December 31, 2022, 2021, and 2020, our income tax expense (benefit) was comprised of the following (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Current: |  |  |  |  |
Federal | $ | 72 |  |  | $ | 15 |  |  | $ | 11 |
State | 119 |  |  | 79 |  |  | 79 |
Foreign | 1,409 |  |  | 1,156 |  |  | 977 |
Total current expense | 1,600 |  |  | 1,250 |  |  | 1,067 |
Deferred: |  |  |  |  |
Federal | — |  |  | — |  |  | — |
State | — |  |  | — |  |  | — |
Foreign | (908) |  |  | (472) |  |  | (184) |
Total deferred benefit | (908) |  |  | (472) |  |  | (184) |
Total income tax expense | $ | 692 |  |  | $ | 778 |  |  | $ | 883 |
Schedule of Reconciliation of Statutory to Effective Income Tax Rate | For the years ended December 31, 2022, 2021, and 2020, the provision for income taxes differs from the amount computed by applying the federal statutory income tax rates to our loss before the provision (benefit) for income taxes as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
U.S. federal statutory tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State tax expense | 4.1 |  |  | 4.7 |  |  | 18.2 |
Foreign rate differential | (3.3) |  |  | (4.1) |  |  | (3.6) |
Nondeductible expenses | (0.3) |  |  | (0.5) |  |  | (0.6) |
Foreign tax expense | 0.3 |  |  | (0.2) |  |  | — |
Equity compensation | 1.0 |  |  | 7.0 |  |  | 46.2 |
Tax credits | 4.7 |  |  | 5.0 |  |  | 12.0 |
Unrecognized tax benefits | (0.9) |  |  | (0.9) |  |  | (2.2) |
Change in tax rate | 0.3 |  |  | (1.2) |  |  | — |
Other | (0.5) |  |  | (0.1) |  |  | (1.1) |
Deferred adjustments | (0.8) |  |  | 0.9 |  |  | (1.7) |
Change in valuation allowance | (26.1) |  |  | (32.5) |  |  | (90.9) |
Total | (0.5) | % |  | (0.9) | % |  | (2.7) | %
Schedule of Deferred Tax Assets and Liabilities | As of December 31, 2022 and 2021, significant components of our deferred tax assets and liabilities were as follows (in thousands):
| As of December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Net operating losses | $ | 85,442 |  |  | $ | 81,499 |
Tax credits | 21,215 |  |  | 15,510 |
Deferred revenue | 416 |  |  | 466 |
Equity compensation | 5,314 |  |  | 4,917 |
Lease liabilities | 17,732 |  |  | 15,089 |
Accrued compensation | 4,510 |  |  | 3,390 |
Bad debt | 656 |  |  | 373 |
Other accrued expense | 16 |  |  | 1,452 |
Capitalized research and development costs | 29,991 |  |  | — |
Other | 431 |  |  | 301 |
Gross deferred tax assets | 165,723 |  |  | 122,997 |
Less: Valuation allowance | (132,581) |  |  | (94,399) |
Total deferred tax assets | 33,142 |  |  | 28,598 |
Deferred tax liabilities: |  |  |
Prepaid expenses | (15,309) |  |  | (12,576) |
Right-of-use assets | (10,056) |  |  | (7,361) |
Unbilled receivables | — |  |  | (1,248) |
Depreciation | (4,275) |  |  | (3,892) |
Intangible assets | (1,540) |  |  | (2,102) |
Other | (123) |  |  | (603) |
Total deferred tax liabilities | (31,303) |  |  | (27,782) |
Net deferred tax assets | $ | 1,839 |  |  | $ | 816 |
Schedule of Activity Related to Unrecognized Tax Benefit | The following table summarizes the activity related to our unrecognized tax benefit from December 31, 2019 to December 31, 2022 (in thousands):
Balance as of December 31, 2019 | $ | 1,575 |
Additions for tax positions in current years | 702 |
Additions for tax positions in prior years | — |
Reductions due to lapse in statutes of limitations | — |
Settlements | — |
Balance as of December 31, 2020 | 2,277 |
Additions for tax positions in current years | 812 |
Additions for tax positions in prior years | — |
Reductions due to lapse in statutes of limitations | — |
Settlements | — |
Balance as of December 31, 2021 | 3,089 |
Additions for tax positions in current years | 1,399 |
Additions for tax positions in prior years | — |
Reductions due to lapse in statutes of limitations | — |
Settlements | — |
Balance as of December 31, 2022 | $ | 4,488 |

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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI https://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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