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INCOME TAXES (Tables)

12 Months Ended

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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