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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 Provision for Income Taxes | Loss before provision for income taxes consisted of the following for the years ended December 31, 2022, 2021, and 2020 (in thousands):
|  |  | Year Ended December 31,
|  |  |  |  | 2022 |  | 2021 |  | 2020
United States |  |  |  |  | $ | (483,914) |  |  | $ | (318,907) |  |  | $ | (185,580) |
Foreign |  |  |  |  | (398,511) |  |  | (212,323) |  |  | (94,637) |
Total |  |  |  |  | $ | (882,425) |  |  | $ | (531,230) |  |  | $ | (280,217) |
Schedule of Components of Income Tax Expense (Benefit) | The components of the provision for income taxes consists of the following for the years ended December 31, 2022, 2021, and 2020 (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Current: |  |  |  |  |
Federal | $ | 12,258 |  |  | $ | (111) |  |  | $ | 183 |
State | 1,605 |  |  | 219 |  |  | 155 |
Foreign | 26,255 |  |  | 13,594 |  |  | 4,412 |
Total current tax expense (benefit) | 40,118 |  |  | 13,702 |  |  | 4,750 |
Deferred: |  |  |  |  |
Federal | 4,347 |  |  | (4,874) |  |  | — |
State | (3,167) |  |  | (851) |  |  | (156) |
Foreign | (4,235) |  |  | (6,600) |  |  | (2,503) |
Total deferred tax expense (benefit) | (3,055) |  |  | (12,325) |  |  | (2,659) |
Total tax provision | $ | 37,063 |  |  | $ | 1,377 |  |  | $ | 2,091 |
Schedule of Income Tax Provision Reconciliation | Reconciliations of the income tax provision at the U.S. federal statutory tax rate to the provision for income taxes are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
U.S. federal statutory tax rate | $ | (185,399) |  |  | $ | (111,558) |  |  | $ | (58,846) |
Changes in income taxes resulting from: |  |  |  |  |
State tax expense, net of federal benefit | (4,466) |  |  | (36,984) |  |  | (12,698) |
Foreign income taxed at different rates | (94,940) |  |  | (30,114) |  |  | (29,958) |
Federal research and development credits | (15,929) |  |  | (31,088) |  |  | (12,338) |
Stock-based compensation | 89,515 |  |  | (91,623) |  |  | (22,624) |
Tax effects of restructuring | 169,886 |  |  | — |  |  | — |
Base-erosion and anti-abuse tax | 10,353 |  |  | — |  |  | — |
Change in valuation allowance | 63,800 |  |  | 301,330 |  |  | 139,219 |
Other | 4,243 |  |  | 1,414 |  |  | (664) |
Total tax provision | $ | 37,063 |  |  | $ | 1,377 |  |  | $ | 2,091 |
Summary of Deferred Tax Assets and Liabilities | The types of temporary differences that give rise to significant portions of our deferred tax assets and liabilities as of December 31, 2022 and 2021 are set forth below (in thousands):
| As of December 31,
| 2022 |  | 2021 (1)
Deferred tax assets: |  |  |
Net operating losses | $ | 437,382 |  |  | $ | 332,622 |
Tax credits | 110,762 |  |  | 81,847 |
Stock-based compensation | 59,443 |  |  | 29,647 |
Capitalized R&D expenditures | 255,123 |  |  | 94,686 |
Operating lease liabilities | 23,287 |  |  | 24,137 |
Other | 27,702 |  |  | 29,785 |
Gross deferred tax assets | 913,699 |  |  | 592,724 |
Valuation allowance | (632,580) |  |  | (568,124) |
Total deferred tax assets | 281,119 |  |  | 24,600 |
Deferred tax liabilities: |  |  |
Intangible Asset | (404,491) |  |  | (4,469) |
Operating lease ROU assets | (16,995) |  |  | (20,467) |
Total deferred tax liabilities | (421,486) |  |  | (24,936) |
Net deferred tax assets | $ | (140,367) |  |  | $ | (336) |
(1) Certain prior year amounts have been reclassified to conform to current year presentation.
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amount of total gross unrecognized tax benefits, excluding accrued net interest and penalties, is as follows (in thousands):
| As of December 31,
| 2022 |  | 2021 |  | 2020 (1)
Unrecognized tax benefits, beginning balance | $ | 110,315 |  |  | $ | 74,670 |  |  | $ | 37,392 |
Gross increases for tax positions taken in prior years | 1,232 |  |  | 1,729 |  |  | 1,689 |
Gross decreases for tax positions taken in prior years | (613) |  |  | (2,507) |  |  | (694) |
Gross increases for tax positions taken in current year | 55,931 |  |  | 38,406 |  |  | 38,829 |
Acquired tax positions | 11,989 |  |  | — |  |  | — |
Reductions resulting from lapses of statues of limitations | (2,000) |  |  | (1,700) |  |  | (2,952) |
Foreign exchange gains and losses | (270) |  |  | (283) |  |  | 406 |
Unrecognized tax benefits, ending balance | $ | 176,584 |  |  | $ | 110,315 |  |  | $ | 74,670 |
(1) Certain prior year amounts have been reclassified to conform to current year presentation.

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