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v3.23.2

Accrued expenses and other current liabilities (Tables) | 6 Months Ended
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Jun. 30, 2023
Payables and Accruals [Abstract] |
Summary of Accrued Expenses and Other Current Liabilities | Accrued expenses and other current liabilities consist of the following (in thousands):
| June 30, |  | December 31,
| 2023 |  | 2022
Accrued expenses | $ | 9,539 |  |  | $ | 8,494 |
Indirect tax reserves | 3,914 |  |  | 6,627 |
Indirect tax payables | 7,161 |  |  | 9,137 |
Other current liabilities | 6,552 |  |  | 6,989 |
Accrued expenses and other current liabilities | $ | 27,166 |  |  | $ | 31,247 |
Summary of Changes to the Withholding Tax Reserve | Changes to the instructor withholding tax reserve are as follows (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Balance, beginning of period | $ | 2,572 |  |  | $ | 15,693 |  |  | $ | 2,528 |  |  | $ | 17,036 |
Amounts charged to (released from) expense | 45 |  |  | 157 |  |  | 89 |  |  | (1,186) |
Net payments and settlements | — |  |  | — |  |  | — |  |  | — |
Balance, end of period | $ | 2,617 |  |  | $ | 15,850 |  |  | $ | 2,617 |  |  | $ | 15,850 |

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