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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Pre-Tax Book Loss | Pre-tax book loss has been recorded in the following jurisdictions (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
United States |  | $ | (97,047 | ) |  | $ | (79,354 | ) |  | $ | (26,758 | )
Foreign |  |  | 4,466 |  |  |  | 5,400 |  |  |  | 3,024 |
Worldwide pre-tax loss |  | $ | (92,581 | ) |  | $ | (73,954 | ) |  | $ | (23,734 | )
Schedule of Income Tax Provisions | The provision for income taxes consists of the following (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Current: |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  |  | 86 |  |  |  | 26 |  |  |  | 12 |
Foreign |  |  | 619 |  |  |  | 583 |  |  |  | 353 |
Total Current |  | $ | 705 |  |  | $ | 609 |  |  | $ | 365 |
Deferred: |  |  |  |  |  |  |  |  |
Federal |  | $ | — |  |  | $ | (320 | ) |  | $ | — |
State |  |  | — |  |  |  | (57 | ) |  |  | — |
Foreign |  |  | 91 |  |  |  | 797 |  |  |  | 468 |
Total Provision |  | $ | 796 |  |  | $ | 1,029 |  |  | $ | 833 |
Schedule of Reconciliation of Income Tax Provision to Federal Income Tax Rate | The provision for income taxes differs from the amount computed by applying the federal income tax rate of 21% to pre-tax loss for the years ended December 31, 2022, 2021, and 2020 from operations as a result of the following:
|  | Year Ended December 31, |
|  | 2022 |  | 2021 |  | 2020 |
Statutory federal income tax rate |  | 21.00 | % | 21.00 | % | 21.00 | %
State income taxes, net of federal tax benefits |  | 4.34 |  | 3.88 |  | 4.12 |
Permanent differences |  | (0.29) |  | (6.74) |  | (1.14) |
Tax credits |  | 6.49 |  | 6.12 |  | 14.53 |
Foreign rate differential |  | 0.25 |  | (0.33) |  | (0.78) |
Stock based compensation |  | (3.36) |  | 88.87 |  | (11.60) |
Other |  | (0.04) |  | (0.02) |  | (1.07) |
Valuation allowance |  | (29.25) |  | (114.17) |  | (28.57) |
Tax provision |  | (0.86) | % | (1.39) | % | (3.51) | %
Schedule of Deferred Income 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, 2022, 2021, and 2020 related to the following (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Net operating loss carryforwards |  | $ | 107,341 |  |  | $ | 103,028 |  |  | $ | 23,493 |
Credit carryforwards |  |  | 15,876 |  |  |  | 9,742 |  |  |  | 5,199 |
Stock-based compensation |  |  | 7,124 |  |  |  | 3,456 |  |  |  | 1,061 |
Accruals and reserves |  |  | 544 |  |  |  | 533 |  |  |  | 326 |
Operating lease liability |  |  | 2,806 |  |  |  | — |  |  |  | — |
Fixed assets |  |  | — |  |  |  | — |  |  |  | 73 |
Capitalized research and development costs |  |  | 14,674 |  |  |  | — |  |  |  | — |
Intangibles |  |  | 145 |  |  |  | — |  |  |  | 168 |
Accumulated other comprehensive loss |  |  | 190 |  |  |  | — |  |  |  | — |
Other |  |  | 167 |  |  |  | 44 |  |  |  | 37 |
Gross tax assets |  |  | 148,867 |  |  |  | 116,803 |  |  |  | 30,357 |
Valuation allowance |  |  | (139,291 | ) |  |  | (110,720 | ) |  |  | (26,286 | )
Realizable deferred tax assets |  |  | 9,576 |  |  |  | 6,083 |  |  |  | 4,071 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Deferred commission costs |  | $ | (8,962 | ) |  | $ | (6,881 | ) |  | $ | (4,727 | )
Internal use software |  |  | — |  |  |  | (643 | ) |  |  | (277 | )
Operating lease right-of-use assets |  |  | (2,428 | ) |  |  | — |  |  |  | — |
Fixed assets |  |  | (22 | ) |  |  | (1 | ) |  |  | — |
Intangibles |  |  | — |  |  |  | (303 | ) |  |  | (14 | )
Other |  |  | — |  |  |  | — |  |  |  | (1 | )
Gross deferred liabilities |  |  | (11,412 | ) |  |  | (7,828 | ) |  |  | (5,019 | )
Net deferred tax assets (liabilities) |  | $ | (1,836 | ) |  | $ | (1,745 | ) |  | $ | (948 | )
Summary of Reconciliation of Unrecognized Tax Benefit | A reconciliation of the beginning and ending amount of unrealized tax benefit (excluding interest and penalties) is as follows (in thousands):
|  | Year Ended December 31, |
|  | 2022 |  |  | 2021 |  |  | 2020 |
Beginning balance |  | $ | 2,253 |  |  | $ | 1,226 |  |  | $ | 766 |
Increases related to tax positions taken during a prior year |  |  | 1,372 |  |  |  | 1,027 |  |  |  | 460 |
Decreases related to tax positions taken during a prior year |  |  | — |  |  |  | — |  |  |  | — |
Increases related to tax positions taken during the current year |  |  | — |  |  |  | — |  |  |  | — |
Ending balance |  | $ | 3,625 |  |  | $ | 2,253 |  |  | $ | 1,226 |

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