Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Accrued Liabilities and Other Liabilities [Abstract]

Schedule of accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of the following:


	As of September 30,		As of December 31,
	2023		2022
	(In thousands)
Accrued payroll and related	$	67,660	$	79,703
Accrued bonus and commission	15,877		35,449
Accrued cost of revenue	158,234		161,455
Sales and other taxes payable	76,975		92,319
ESPP contributions	11,400		8,499

Finance lease liability	8,546		11,871
Restructuring liability	11,659		1,066
Employee sabbatical benefit accrual(1)	8,343		30,683
Accrued other expense	65,118		69,176
Total accrued expenses and other current liabilities	$	423,812	$	490,221

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(1) In February 2023, the Company announced that it will sunset its employee sabbatical program. The accrued liability as of September 30, 2023 represents the accumulated benefit balance for the employees who remain eligible under this program through its termination date.