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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Components of Loss Before Income Tax | The components of loss before income tax were as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Domestic | $ | (118,481) |  |  | $ | (177,649) |  |  | $ | (148,343) |
Foreign | 7,298 |  |  | 7,012 |  |  | 5,254 |
Total | $ | (111,183) |  |  | $ | (170,637) |  |  | $ | (143,089) |
Schedule of Income Tax Expense | Income tax expense consisted of the following:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Current taxes: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 3 |  |  | 189 |  |  | 11 |
Foreign | 4,977 |  |  | 4,872 |  |  | 3,025 |
Total current | $ | 4,980 |  |  | $ | 5,061 |  |  | $ | 3,036 |
Deferred taxes: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | — |  | — |  | —
Foreign | 391 |  | (341) |  | (910)
Total deferred | $ | 391 |  |  | $ | (341) |  |  | $ | (910) |
Total income tax expense | $ | 5,371 |  |  | $ | 4,720 |  |  | $ | 2,126 |
Schedule of Reconciliation Between the Statutory U.S. Federal Income Tax Rate and our Effective Tax Rate as a Percentage of Loss Before Income Taxes | The reconciliation between the statutory U.S. federal income tax rate and our effective tax rate as a percentage of loss before income taxes was as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
U.S federal income taxes at statutory rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
State income taxes, net of federal benefit | 2.7 | % |  | 2.1 | % |  | 4.3 | %
Foreign income taxes at rates other than the U.S. rate | (3.5) | % |  | (1.8) | % |  | (0.7) | %
Change in valuation allowance | (28.7) | % |  | (19.8) | % |  | (47.3) | %
Research and development credits | 8.2 | % |  | 3.5 | % |  | 7.3 | %
Stock-based compensation | (5.4) | % |  | (4.4) | % |  | 13.3 | %
Foreign inclusions | — | % |  | (3.7) | % |  | — | %
Other | 0.9 | % |  | 0.3 | % |  | 0.6 | %
Effective income tax rate | (4.8) | % |  | (2.8) | % |  | (1.5) | %
Schedule of Significant components of our deferred tax assets and liabilities | Significant components of our deferred tax assets and liabilities consisted of the following:
| December 31, 2023 |  | December 31, 2022
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 130,849 |  |  | $ | 112,003 |
Capitalized research and development costs | 51,940 |  |  | 29,047 |
Research and development credits | 42,764 |  |  | 31,248 |
Stock-based compensation | 11,160 |  |  | 22,196 |
Lease liabilities | 1,512 |  |  | 3,312 |
Deferred revenue | 937 |  |  | 1,058 |
Accruals and reserves | 813 |  |  | 743 |
Gross deferred tax assets | 239,975 |  |  | 199,607 |
Valuation allowance | (225,513) |  |  | (185,606) |
Total deferred tax assets | $ | 14,462 |  |  | $ | 14,001 |
Deferred tax liabilities: |  |  |
Deferred commissions | (6,768) |  |  | (5,586) |
Depreciation and amortization | (5,810) |  |  | (5,086) |
Operating lease ROU assets | (1,070) |  |  | (2,172) |
Total deferred tax liabilities | $ | (13,648) |  |  | $ | (12,844) |
Net deferred tax assets | $ | 814 |  |  | $ | 1,157 |
Schedule of Activity Related to the Unrecognized Tax Benefits | The activity related to the unrecognized tax benefits was as follows:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Gross unrecognized tax benefits—beginning of period | $ | 16,371 |  |  | $ | 12,539 |  |  | $ | 7,477 |
Increases related to tax positions taken during current year | 5,052 |  |  | 3,641 |  |  | 4,850 |
Increases related to tax positions taken during prior years | 1,163 |  |  | 248 |  |  | 220 |
Decreases related to tax positions taken during prior years | (51) |  |  | (57) |  |  | (8) |
Gross unrecognized tax benefits—end of period | $ | 22,535 |  |  | $ | 16,371 |  |  | $ | 12,539 |

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