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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The following table presents components of loss before income taxes for the periods presented (in thousands):

						Year Ended December 31,
						2023						2022						2021
United States						$	(80,348)					$	(76,280)					$	(59,856)
International						925						(13,982)						(4,429)
Loss before income taxes						$	(79,423)					$	(90,262)					$	(64,285)

Schedule of Components of Provision for Income Taxes

Provision for (benefit from) income taxes for the periods presented consisted of (in thousands):

						Year Ended December 31,
						2023						2022						2021
Current:
U.S. federal						$	—					$	—					$	—
U.S. state						2,531						576						262
Foreign						(243)						724						(202)
Total provision for income taxes - Current						2,288						1,300						60
Deferred:
U.S. federal						—						—						—
U.S. state						—						—						—
Foreign						53						3,088						(11,345)
Total provision for (benefit from) income taxes - Deferred						53						3,088						(11,345)
Total provision for (benefit from) income taxes						$	2,341					$	4,388					$	(11,285)

Schedule of Effective Income Tax Reconciliation

Income tax expense (benefit) differed from the amount computed by applying the U.S. federal statutory income tax rate of 21% to pre-tax (loss) income for the periods presented as a result of the following (in thousands):

						Year Ended December 31,
						2023						2022						2021
U.S. federal tax at statutory rate						$	(16,676)					$	(18,957)					$	(13,500)
U.S. state income taxes						2,531						576						262
Section 162(m)						6,417						3,851						7,543
Global intangible low-taxed income						(4,002)						4,127						—
Effect of waived tax deductions - Base Erosion and Anti-Abuse Tax						7,751						—						—
Non-deductible expenses						894						78						1,361
Research and development credit						(943)						(1,194)						(1,181)
Stock-based compensation						10,829						1,722						(25,241)
Tax benefit from acquisition/reorganizations						—						(3,852)						(5,877)
Foreign taxes						(383)						6,749						(4,760)
Other						—						—						20
Change in valuation allowance						(4,077)						11,288						30,088
Total provision for (benefit from) income taxes						$	2,341					$	4,388					$	(11,285)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities as of December 31, 2023 and 2022 related to the following (in thousands):    

						December 31,
						2023						2022
Deferred tax assets:
Net operating loss and credit carryforwards						$	115,137					$	125,698
Capitalized R&D costs						55,167						30,552
Accrued liabilities						9,807						10,295
Provision for credit losses						1,236						1,143
Amortized intangibles						29						3,041
Deferred revenue						2,440						1,992
Accrued compensation						4,132						3,238
Long-term lease liabilities						11,171						12,421
Gross deferred tax assets						199,119						188,380
Valuation allowance						(134,802)						(135,406)
Net deferred tax assets						64,317						52,974
Deferred tax liabilities:
Property and equipment						(7,037)						(2,737)
Other						(205)						(556)
Right of use assets						(9,092)						(10,419)
Deferred contract acquisition costs						(44,217)						(35,443)
Gross deferred tax liabilities						(60,551)						(49,155)
Net deferred taxes						$	3,766					$	3,819

Schedule of Unrecognized Tax Benefits Rollforward

The table below shows the changes in the gross amount of unrecognized tax benefits for the periods presented (in thousands):

						Year Ended December 31,
						2023						2022						2021
Unrecognized benefit — beginning of period						$	9,415					$	7,643					$	6,076
Gross increases — current year tax positions						1,413						1,773						1,851
Gross increases — prior year tax positions						299						—						—
Gross decreases — prior year tax positions						(3)						(1)						—
Settlements with tax authorities						—						—						(284)
Unrecognized benefit — end of period						$	11,124					$	9,415					$	7,643

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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