Accrued Expenses and Other Current Liabilities

3 Months Ended

Mar. 31, 2023

Accrued Liabilities and Other Liabilities [Abstract]

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:


	As of March 31, 2023		As of December 31, 2022
	(In thousands)
Accrued payroll and related	$	60,215	$	79,703
Accrued bonus and commission	20,764		35,449
Accrued cost of revenue	153,469		161,455
Sales and other taxes payable	90,901		92,319
ESPP contributions	19,981		8,499

Finance lease liability	10,108		11,871
Restructuring liability	33,469		1,066
Employee sabbatical benefit accrual(1)	15,714		30,683
Accrued other expense	71,250		69,176
Total accrued expenses and other current liabilities	$	475,871	$	490,221

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(1) In February 2023, the Company announced that it will sunset its employee sabbatical program as of December 31, 2023. The accrued liability as of March 31, 2023, represents the accumulated benefit balance for the employees who remain eligible under this program through its termination date