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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Company's Income (Loss) from Operations Before Income Tax Provision (Benefit) by Jurisdiction | The Company’s income (loss) from operations before income tax provision (benefit) by jurisdiction for the years ended December 31 are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | (712,183) |  |  | $ | (1,633,016) |  |  | $ | (455,253) |
Foreign | 58,536 |  |  | (81,520) |  |  | 36,994 |
Loss before income tax expense | $ | (653,647) |  |  | $ | (1,714,536) |  |  | $ | (418,259) |
Schedule of Components of Current Income Tax Provision (Benefit) | Significant components of the current income tax provision (benefit) are as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Domestic | $ | 1,300 |  |  | $ | — |  |  | $ | — |
State and local | 503 |  |  | — |  |  | — |
Foreign | 2,489 |  |  | 29,215 |  |  | — |
Total current income tax expense | $ | 4,292 |  |  | $ | 29,215 |  |  | $ | — |
Schedule of Tax Rate Differences | A reconciliation of the provision for income tax to the amount computed by applying the U.S. federal statutory tax rate to the Company’s effective tax rate is as follows:
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Statutory federal tax rate | 21 | % |  | 21 | % |  | 21 | %
State income taxes, net of federal benefit | 2 | % |  | 6 | % |  | 3 | %
Research and development and other tax credits | 1 | % |  | 1 | % |  | — | %
Non-deductible expenses | (1) | % |  | (2) | % |  | (4) | %
Non-cash stock-based compensation | (1) | % |  | 4 | % |  | 7 | %
U.S. taxation of foreign operations | (3) | % |  | — | % |  | — | %
Foreign tax expense | — | % |  | (1) | % |  | — | %
Other | 2 | % |  | (1) | % |  | (1) | %
Change in tax rate | (20) | % |  | — | % |  | 5 | %
Change in valuation allowance | (2) | % |  | (30) | % |  | (31) | %
Income tax provision | (1) | % |  | (2) | % |  | — | %
Schedule of Deferred Tax Assets (Liabilities) | The significant components of the Company’s deferred tax assets and liabilities as of December 31 were as follows (in thousands):
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Federal and state net operating loss carryforward | $ | 479,134 |  |  | $ | 845,731 |
Foreign net operating loss carryforward | 5,752 |  |  | 25,625 |
Research tax credits | 45,560 |  |  | 44,618 |
Lease liability | 27,625 |  |  | 52,852 |
Deferred revenue | 195,049 |  |  | 20,262 |
Inventory reserve | 213,076 |  |  | — |
Non-cash stock-based compensation | 27,599 |  |  | 24,698 |
Original discount interest | — |  |  | 1,729 |
Capitalized research costs | 49,309 |  |  | — |
Other | 13,695 |  |  | 11,801 |
Gross deferred tax assets | 1,056,799 |  |  | 1,027,316 |
Valuation allowance | (1,020,123) |  |  | (1,015,333) |
Total deferred tax assets | $ | 36,676 |  |  | $ | 11,983 |
Deferred tax liabilities: |  |  |
ROU assets | (23,330) |  |  | (10,071) |
Fixed assets | (11,587) |  |  | — |
Intangibles | (1,055) |  |  | (1,034) |
Other | (704) |  |  | (878) |
Total deferred tax liabilities | $ | (36,676) |  |  | $ | (11,983) |
Net deferred tax assets (liabilities) | $ | — |  |  | $ | — |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the beginning and ending amounts of unrecognized tax benefits in the year ended December 31, 2022, 2021, and 2020 is as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Unrecognized tax benefits balance at January 1, | $ | 11,154 |  |  | $ | 8,766 |  |  | $ | — |
Additions for tax positions of current year | 1,260 |  |  | 4,158 |  |  | 1,413 |
Additions for tax positions of prior years | 807 |  |  | — |  |  | 7,353 |
Reductions for tax positions of prior year | (8,027) |  |  | (1,770) |  |  | — |
Settlements of tax positions of prior years | — |  |  | — |  |  | — |
Unrecognized tax benefits balance at December 31, | $ | 5,194 |  |  | $ | 11,154 |  |  | $ | 8,766 |

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