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v3.22.2.2

Accrued expenses and other current liabilities (Tables) | 9 Months Ended
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Sep. 30, 2022
Payables and Accruals [Abstract] |
Schedule of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consist of the following (in thousands):
| September 30, |  | December 31,
| 2022 |  | 2021
Accrued expenses | $ | 7,771 |  |  | $ | 7,326 |
Indirect tax reserves | 19,259 |  |  | 18,392 |
Indirect tax payables | 7,288 |  |  | 10,786 |
Deferred rent, current | — |  |  | 803 |
Other current liabilities | 2,459 |  |  | 2,833 |
Accrued expenses and other current liabilities | $ | 36,777 |  |  | $ | 40,140 |
Schedule of Changes to the Withholding Tax Reserve | Changes to the instructor withholding tax reserve are as follows (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2022 |  | 2021 |  | 2022 |  | 2021
Balance, beginning of period | $ | 15,850 |  |  | $ | 22,534 |  |  | $ | 17,036 |  |  | $ | 22,166 |
Amounts charged to (released from) expense | 201 |  |  | (4,028) |  |  | (985) |  |  | (3,660) |
Net payments and settlements | — |  |  | — |  |  | — |  |  | — |
Balance, end of period | $ | 16,051 |  |  | $ | 18,506 |  |  | $ | 16,051 |  |  | $ | 18,506 |

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