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Accrued expenses and other current liabilities (Tables) | 12 Months Ended
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Dec. 31, 2021
Payables and Accruals [Abstract] |
Schedule of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consist of the following (in thousands):
| December 31, |  | December 31,
| 2021 |  | 2020
Accrued expenses | $ | 7,326 |  |  | $ | 6,796 |
Indirect tax reserves | 18,392 |  |  | 26,645 |
Indirect tax payables | 10,786 |  |  | 11,365 |
Deferred rent, current | 803 |  |  | 597 |
Other current liabilities | 2,833 |  |  | 1,375 |
Total accrued expenses and other current liabilities | $ | 40,140 |  |  | $ | 46,778 |
Schedule of Changes to the Withholding Tax Reserve | Changes to the instructor withholding tax reserve are as follows (in thousands):
| Fiscal Year Ended December 31,
| 2021 |  | 2020 |  | 2019
Balance, beginning of period | $ | 22,166 |  |  | $ | 20,926 |  |  | $ | 12,540 |
Amounts charged to expense | (5,130) |  |  | 2,826 |  |  | 8,386 |
Net payments and settlements | — |  |  | (1,586) |  |  | — |
Balance, end of period | $ | 17,036 |  |  | $ | 22,166 |  |  | $ | 20,926 |

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