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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Taxes | The components of loss before income taxes by tax jurisdiction were as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
United States | $ | (231,790) |  |  | $ | (185,612) |  |  | $ | (165,160) |
Foreign | 1,215 |  |  | 730 |  |  | 591 |
Loss before income tax expense | $ | (230,575) |  |  | $ | (184,882) |  |  | $ | (164,569) |
Schedule of Significant Components of Income Tax Expense (Benefit) | The components of income tax expense (benefit) were as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 83 |  |  | 353 |  |  | 38 |
Foreign | (139) |  |  | 18 |  |  | — |
| (56) |  |  | 371 |  |  | 38 |
Deferred: |  |  |  |  |
Federal | (6,347) |  |  | — |  |  | — |
State | (2,025) |  |  | — |  |  | — |
Foreign | 815 |  |  | (473) |  |  | (678) |
| (7,557) |  |  | (473) |  |  | (678) |
Total: |  |  |  |  |
Federal | (6,347) |  |  | — |  |  | — |
State | (1,942) |  |  | 353 |  |  | 38 |
Foreign | 676 |  |  | (455) |  |  | (678) |
Income tax benefit | $ | (7,613) |  |  | $ | (102) |  |  | $ | (640) |
Schedule of Effective Income Tax Rate Reconciliation | The reconciliation of the Company's effective tax rate to the statutory federal rate is as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Taxes at federal statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State taxes, net of federal effect | 6.5 | % |  | 4.6 | % |  | 4.0 | %
Share-based compensation | (3.1) | % |  | 3.9 | % |  | 4.5 | %
Executive compensation | (11.0) | % |  | (13.8) | % |  | (8.3) | %
Research and development credits | 17.0 | % |  | — | % |  | — | %
Change in uncertain tax positions | (4.2) | % |  | — | % |  | — | %
Mergers and acquisitions | 3.5 | % |  | — | % |  | — | %
Nondeductible compensation | (7.4) | % |  | — | % |  | — | %
Other | (1.6) | % |  | 1.4 | % |  | (0.3) | %
Change in valuation allowance | (17.4) | % |  | (17.0) | % |  | (20.5) | %
Effective tax rate | 3.3 | % |  | 0.1 | % |  | 0.4 | %
Schedule of Components of Deferred Taxes | Deferred tax assets and liabilities consist of the following:
| December 31
| 2023 |  | 2022
Deferred tax assets: |  |  |
Federal and state net operating losses | $ | 50,498 |  |  | $ | 33,497 |
Research and development credits | 27,729 |  |  | 77 |
Property and equipment | 586 |  |  | 205 |
Accruals and other | 9,016 |  |  | 20,884 |
Share-based compensation | 10,484 |  |  | 14,490 |
Research and development capitalization expenditures | 36,743 |  |  | 23,404 |
Reserve for contract contingencies and processing errors | 951 |  |  | 614 |
Deferred revenue | 1,018 |  |  | 6,011 |
Lease liability | 2,288 |  |  | 3,061 |
Total deferred tax assets | 139,313 |  |  | 102,243 |
Less valuation allowance | (128,150) |  |  | (98,816) |
Total deferred tax assets, net of valuation allowance | 11,163 |  |  | 3,427 |
Deferred tax liabilities: |  |  |
Intangibles | (9,025) |  |  | — |
Right-of-use asset | (1,643) |  |  | (2,220) |
Total deferred tax liabilities | (10,668) |  |  | (2,220) |
Net deferred tax assets | $ | 495 |  |  | $ | 1,207 |
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits | A reconciliation of the total amounts of unrecognized tax benefits was as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Beginning balance | $ | — |  |  | $ | — |  |  | $ | — |
Reductions of tax positions taken during previous years | — |  |  | — |  |  | — |
Additions based on uncertain tax positions related to the current period | 3,238 |  |  | — |  |  | — |
Additions based on uncertain tax positions related to the prior periods | 6,562 |  |  | — |  |  | — |
Ending balance | $ | 9,800 |  |  | $ | — |  |  | $ | — |

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