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Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2021

Accounting Policies [Abstract]

Summary of Reconciliation of Cash, Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the amounts shown in the condensed consolidated statements of cash flows:

		September 30, 2021				September 30, 2020
		(in thousands)
Cash and cash equivalents		$	180,347			$	366,967
Restricted cash — Included in “Prepaid expenses and other current assets”			176				—
Restricted cash — Included in “Other assets”			2,556				424
Total cash, cash equivalents and restricted cash shown in the    condensed consolidated statements of cash flows		$	183,079			$	367,391

Summary of Adjustments to Condensed Consolidated Balance Sheet

The following table summarizes the adjustments made to our condensed consolidated balance sheet as of January 1, 2021 as a result of applying the modified retrospective method in adopting ASU 2020-06:

		As Reported				Adjustments								As Adjusted
		December 31, 2020				Account 2027 Notes wholly as debt				Cumulative impact on interest expense				January 1, 2021
		(in thousands)
2027 Notes, net		$	383,436			$	169,173			$	(14,328	)		$	538,281
Other long-term liabilities (1)			9,520				(1,095	)		$	—				8,425
Additional paid-in capital			1,021,344				(168,078	)			—				853,266
Accumulated deficit			(888,755	)			—				14,328				(874,427	)

(1)Related deferred tax liability was recorded as part of “Other long-term liabilities.”

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Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

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Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
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-Publisher FASB
-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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