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Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2023
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) | 13. Accumulated Other Comprehensive Income (Loss) Other comprehensive income (loss) consists of two components: unrealized gains or losses on the Company’s available-for-sale marketable investments and gains or losses from foreign currency translation adjustments. Until realized and reported as a component of consolidated net income (loss), these comprehensive income (loss) items accumulate and are included within accumulated other comprehensive income (loss). Unrealized gains and losses on our marketable investments are reclassified from accumulated other comprehensive income (loss) into earnings when realized upon sale, and are determined based on specific identification of securities sold. Gains and losses from the translation of assets and liabilities denominated in non-U.S. dollar functional currencies are included in accumulated other comprehensive income (loss). The following table summarizes the changes in the accumulated balances during the period, and includes information regarding the manner in which the reclassifications out of accumulated other comprehensive income (loss) into earnings affect our consolidated statements of comprehensive income (loss) (in thousands):
|  | Year Ended December 31, 2023 |  | Year Ended December 31, 2022
|  | Marketable Investments |  | Currency Translation Adjustments |  | Total |  | Marketable Investments |  | Currency Translation Adjustments |  | Total
Balance, beginning of the year |  | $ | (3,500) |  |  | $ | (4,624) |  |  | $ | (8,124) |  |  | $ | (595) |  |  | $ | (2,035) |  |  | $ | (2,630) |
Other comprehensive loss before reclassifications: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) — marketable investments |  | 2,942 |  |  | — |  |  | 2,942 |  |  | (2,905) |  |  | — |  |  | (2,905) |
Foreign currency translation gains (losses) |  | — |  |  | 2,030 |  |  | 2,030 |  |  | — |  |  | (2,590) |  |  | (2,590) |
Income tax effect — expense |  | — |  |  | 1 |  |  | 1 |  |  | — |  |  | 1 |  |  | 1 |
Net of tax |  | 2,942 |  |  | 2,031 |  |  | 4,973 |  |  | (2,905) |  |  | (2,589) |  |  | (5,494) |
Amounts reclassified from accumulated other comprehensive loss to consolidated net income: |  |  |  |  |  |  |  |  |  |  |  |
Realized (loss) gain — marketable investments |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Income tax effect — (expense) benefit |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net of tax |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Net current-year other comprehensive income (loss) |  | 2,942 |  |  | 2,031 |  |  | 4,973 |  |  | (2,905) |  |  | (2,589) |  |  | (5,494) |
Balance, end of the year |  | $ | (558) |  |  | $ | (2,593) |  |  | $ | (3,151) |  |  | $ | (3,500) |  |  | $ | (4,624) |  |  | $ | (8,124) |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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