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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Loss before income tax provision (benefit) consisted of the following (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
United States | $ | (125,715) |  |  | $ | (91,210) |  |  | $ | (41,567) |
Foreign | 1,617 |  |  | 2,210 |  |  | 2,467 |
Total | $ | (124,098) |  |  | $ | (89,000) |  |  | $ | (39,100) |
Schedule of Components of Income Tax Expense (Benefit) | The provision (benefit) for income taxes consisted of the following (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
Current |  |  |  |  |
Federal | $ | 700 |  |  | $ | — |  |  | $ | — |
State | 937 |  |  | 327 |  |  | 98 |
Foreign | 1,838 |  |  | 1,020 |  |  | 479 |
Total Current | 3,475 |  |  | 1,347 |  |  | $ | 577 |
Deferred |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | (1,252) |
State | — |  |  | — |  |  | (374) |
Foreign | (48) |  |  | 600 |  |  | (321) |
Total Deferred | $ | (48) |  |  | $ | 600 |  |  | $ | (1,947) |
Total | $ | 3,427 |  |  | $ | 1,947 |  |  | $ | (1,370) |
Schedule of Effective Income Tax Rate Reconciliation | The items accounting for the difference between income taxes computed at the federal statutory income tax rate and the provision for income taxes consisted of the following (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
Federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Effect of: |  |  |  |  |
Tax benefit at federal statutory rate | $ | (26,061) |  |  | $ | (18,690) |  |  | $ | (8,211) |
State taxes, net of federal benefit | (8,397) |  |  | (5,722) |  |  | (15,350) |
Section 162(m) limitations | 11,715 |  |  | 6,083 |  |  | 9,008 |
Stock-based compensation | (10,192) |  |  | (9,768) |  |  | (49,020) |
Global intangible low-taxed income inclusion | 2,259 |  |  | 2,850 |  |  | 2,023 |
Induced conversion | 8,834 |  |  | — |  |  | — |
Meals & entertainment | 821 |  |  | 263 |  |  | 33 |
Permanent items | 432 |  |  | 603 |  |  | (634) |
Tax benefit of federal R&D credit | (8,036) |  |  | (6,406) |  |  | (3,694) |
Foreign income taxes | 1,677 |  |  | 256 |  |  | 390 |
Valuation allowance | 30,636 |  |  | 32,896 |  |  | 64,602 |
Other | (261) |  |  | (418) |  |  | (517) |
Total income tax provision | $ | 3,427 |  |  | $ | 1,947 |  |  | $ | (1,370) |
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities were as follows (in thousands):
| As of December 31,
| 2023 |  | 2022
Deferred tax assets: |  |  |
Property and equipment | $ | 3,018 |  |  | $ | 2,931 |
Accruals and reserves | 124 |  |  | 79 |
Lease liability | 6,815 |  |  | 7,726 |
Compensation and benefits | 16,756 |  |  | 15,031 |
Deferred revenue | 42,332 |  |  | 31,497 |
Net operating loss and credits | 120,021 |  |  | 138,517 |
Interest expense | 80 |  |  | 386 |
IRC 174 Capitalization | 73,680 |  |  | 38,923 |
Other | 574 |  |  | 2,198 |
Total deferred tax assets | 263,400 |  |  | 237,288 |
Valuation allowance | (248,279) |  |  | (220,016) |
Total deferred tax assets | 15,121 |  |  | 17,272 |
Deferred tax liabilities: |  |  |
Property and equipment | (85) |  |  | (104) |
Right-of-use asset | (6,589) |  |  | (7,389) |
Acquired intangibles | (604) |  |  | (1,310) |
Deferred commissions | (7,265) |  |  | (8,212) |
Other deferred tax liabilities | (481) |  |  | (179) |
Deferred tax liabilities | (15,024) |  |  | (17,194) |
Total | $ | 97 |  |  | $ | 78 |
Schedule of Unrecognized Tax Benefits | A reconciliation of the gross unrecognized tax benefits is as follows (in thousands):
| For the year ended December 31,
| 2023 |  | 2022 |  | 2021
Unrecognized tax benefits-beginning of period | $ | 1,870 |  |  | $ | 180 |  |  | $ | 195 |
Additions for tax positions related to prior year | 200 |  | 1,400 |  | —
Reductions for tax positions related to prior year | — |  | — |  | —
Foreign currency adjustments | 6 |  | (10) |  | (15)
Additions for tax positions related to current year | 200 |  | 300 |  | —
Unrecognized tax benefits-end of period | $ | 2,276 |  |  | $ | 1,870 |  |  | $ | 180 |

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