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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

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