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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Summary of Domestic and Foreign Pre-tax Loss | Domestic and foreign pre-tax loss is as follows (in thousands):
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Domestic |  | $ | (233,216 | ) |  | $ | (138,913 | ) |  | $ | (238,885 | )
Foreign |  |  | 19,772 |  |  |  | (28,606 | ) |  |  | (42,088 | )
|  | $ | (213,444 | ) |  | $ | (167,519 | ) |  | $ | (280,973 | )
Components of Deferred Tax Assets | The components of the deferred tax assets are as follows (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Deferred tax assets |  |  |  |  |  |
NOL carryforwards |  | $ | 225,993 |  |  | $ | 229,476 |
R&D credit carryforwards |  |  | 83,074 |  |  |  | 74,702 |
Stock-based compensation |  |  | 51,661 |  |  |  | 51,170 |
Charitable contributions |  |  | 42,677 |  |  |  | 41,355 |
Capitalized R&D |  |  | 38,507 |  |  |  | — |
Intangibles |  |  | 24,030 |  |  |  | 6,741 |
Lease liabilities |  |  | 14,730 |  |  |  | 15,550 |
Other |  |  | 13,770 |  |  |  | 11,700 |
Total deferred tax assets |  |  | 494,442 |  |  |  | 430,694 |
Valuation allowance |  |  | (481,210 | ) |  |  | (416,630 | )
Deferred tax liabilities |  |  |  |  |  |
Right-of-use assets |  |  | (13,203 | ) |  |  | (14,063 | )
Property and equipment |  |  | (29 | ) |  |  | (1 | )
Total deferred tax liabilities |  |  | (13,232 | ) |  |  | (14,064 | )
Total net deferred tax assets |  | $ | — |  |  | $ | — |
Reconciliation of Income Taxes to Amount Computed by Applying Statutory Federal Income Tax Rate to Pretax Loss | A reconciliation of income taxes to the amount computed by applying the statutory federal income tax rate to the pretax loss is summarized as follows (in thousands):
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Amounts computed at statutory federal rate |  | $ | (44,823 | ) |  | $ | (35,179 | ) |  | $ | (59,004 | )
Stock-based compensation and other permanent differences |  |  | 9,050 |  |  |  | 6,696 |  |  |  | 991 |
Write-off of IP R&D |  |  | 2,449 |  |  |  | 1,277 |  |  |  | 9,565 |
R&D credits |  |  | (9,974 | ) |  |  | (11,727 | ) |  |  | (17,909 | )
Change in valuation allowance |  |  | 11,227 |  |  |  | 36,099 |  |  |  | 5,925 |
State taxes |  |  | (2,232 | ) |  |  | (2,617 | ) |  |  | (5,038 | )
Contingencies |  |  | 6,993 |  |  |  | 3,879 |  |  |  | 2,665 |
Foreign rate differential |  |  | (1,971 | ) |  |  | 2,857 |  |  |  | 4,208 |
Limitation on executive compensation |  |  | 3,918 |  |  |  | 1,808 |  |  |  | 3,705 |
Deferred rate adjustment |  |  | 922 |  |  |  | (2,424 | ) |  |  | 2,130 |
Switzerland tax reform |  |  | — |  |  |  | (923 | ) |  |  | 53,045 |
Expiration of attributes |  |  | 16,142 |  |  |  | — |  |  |  | — |
GILTI |  |  | 10,804 |  |  |  | — |  |  |  | — |
Other |  |  | 26 |  |  |  | 605 |  |  |  | 328 |
Income tax expense |  | $ | 2,531 |  |  | $ | 351 |  |  | $ | 611 |
Unrecognized Tax Benefits | The following table provides a reconciliation of changes in unrecognized tax benefits (in thousands):
|  | Years Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Balance at beginning of period |  | $ | 13,923 |  |  | $ | 9,843 |  |  | $ | 6,945 |
Additions related to current period tax positions |  |  | 5,140 |  |  |  | 3,973 |  |  |  | 2,722 |
Additions related to prior period tax positions |  |  | 38 |  |  |  | 140 |  |  |  | 212 |
Reductions related to prior period tax positions |  |  | (37 | ) |  |  | (33 | ) |  |  | (36 | )
Balance at end of period |  | $ | 19,064 |  |  | $ | 13,923 |  |  | $ | 9,843 |

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