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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Pretax Income (Loss) before Income Tax, Domestic and Foreign | The components of pretax income (loss) from continuing operations for the years ended December 31, 2022, 2021 and 2020 were as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
United States | $ | (65,256) |  |  | $ | 60,875 |  |  | $ | (55,699) |
International | (126,714) |  |  | 27,150 |  |  | (238,367) |
Income (loss) from continuing operations before provision (benefit) for income taxes | $ | (191,970) |  |  | $ | 88,025 |  |  | $ | (294,066) |
Schedule of Components of Income Tax Expense (Benefit) | The Provision (benefit) for income taxes for the years ended December 31, 2022, 2021 and 2020 consisted of the following components (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Current taxes: |  |  |  |  |
U.S. federal | $ | 161 |  |  | $ | 2,354 |  |  | $ | (180) |
State | 704 |  |  | 1,629 |  |  | 1,719 |
International | (7,554) |  |  | (2,321) |  |  | (1,942) |
Total current taxes | (6,689) |  |  | 1,662 |  |  | (403) |
Deferred taxes: |  |  |  |  |
U.S. federal | 31,132 |  |  | (15,254) |  |  | 32 |
State | 20,307 |  |  | (16,864) |  |  | 114 |
International | (2,340) |  |  | (1,867) |  |  | (7,247) |
Total deferred taxes | 49,099 |  |  | (33,985) |  |  | (7,101) |
Provision (benefit) for income taxes (1) | $ | 42,410 |  |  | $ | (32,323) |  |  | $ | (7,504) |
(1)Amounts included in the Provision (benefit) for income taxes related to continuing operations.
Schedule of Effective Income Tax Rate Reconciliation | The items accounting for differences between the income tax provision (benefit) from continuing operations computed at the U.S. federal statutory rate and the Provision (benefit) for income taxes for the years ended December 31, 2022, 2021 and 2020 were as follows (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
U.S. federal income tax provision (benefit) at statutory rate | $ | (40,314) |  |  | $ | 18,485 |  |  | $ | (61,805) |
Foreign income and losses taxed at different rates (1) | 9,035 |  |  | 5,000 |  |  | 8,608 |
State income taxes, net of federal benefits, and state tax credits | 4,133 |  |  | 4,897 |  |  | 6,487 |
Change in valuation allowances | 64,328 |  |  | (50,695) |  |  | (4,474) |
Effect of income tax rate changes on deferred items | 443 |  |  | 815 |  |  | 618 |
Adjustments related to uncertain tax positions | (13,062) |  |  | 2,588 |  |  | (15,518) |
Non-deductible stock-based compensation expense | 2,191 |  |  | 2,727 |  |  | 3,803 |
Tax (windfalls)/shortfalls on stock-based compensation awards | 2,741 |  |  | (1,762) |  |  | 3,876 |
Federal research and development credits, net of adjustments | (812) |  |  | (396) |  |  | 6,043 |
Forgiveness of intercompany liabilities | 1,468 |  |  | (62) |  |  | (2,863) |
Tax attribute expiration | 5,519 |  |  | — |  |  | 19,962 |
Goodwill impairment | 7,213 |  |  | — |  |  | 23,202 |
Observable price change on an other equity investment | — |  |  | (17,955) |  |  | — |
Non-deductible or non-taxable items | (473) |  |  | 4,035 |  |  | 4,557 |
Provision (benefit) for income taxes | $ | 42,410 |  |  | $ | (32,323) |  |  | $ | (7,504) |
(1)Tax rates in foreign jurisdictions were generally lower than the U.S. federal statutory rate through December 31, 2022. This resulted in an adverse impact to the Provision (benefit) for income taxes in this rate reconciliation for the years ended December 31, 2022, 2021 and 2020 prior to the impact of valuation allowances, due to the net pretax losses from continuing operations in certain foreign jurisdictions with lower tax rates.
Schedule of Deferred Tax Assets and Liabilities | The deferred income tax assets and liabilities consisted of the following components as of December 31, 2022 and 2021 (in thousands):
| December 31,
| 2022 |  | 2021
Deferred tax assets: |  |  |
Accrued expenses and other liabilities | $ | 37,397 |  |  | $ | 45,532 |
Operating lease obligation | 5,602 |  |  | 10,890 |
Stock-based compensation | 3,886 |  |  | 4,014 |
Net operating loss and tax credit carryforwards | 135,743 |  |  | 140,787 |
Intangible assets, net | 19,139 |  |  | 20,357 |
Investments | 20,360 |  |  | 20,581 |
Convertible senior notes | 4,638 |  |  | 5,929 |
Unrealized foreign currency exchange losses | — |  |  | 1,078 |
Capitalized research and development costs (1) | 9,994 |  |  | — |
Other | 312 |  |  | 244 |
Total deferred tax assets | 237,071 |  |  | 249,412 |
Less: Valuation allowances | (204,462) |  |  | (145,105) |
Deferred tax assets, net of valuation allowance | 32,609 |  |  | 104,307 |
Deferred tax liabilities: |  |  |
Prepaid expenses and other assets | (11,983) |  |  | (14,605) |
Property, equipment and software, net | (1,470) |  |  | (9,511) |
Right-of-use asset | (679) |  |  | (7,293) |
Deferred revenue | (8,027) |  |  | (12,755) |
Total deferred tax liabilities | (22,159) |  |  | (44,164) |
Net deferred tax asset (liability) | $ | 10,450 |  |  | $ | 60,143 |
(1)The 2017 Tax Cuts and Jobs Act amended Internal Revenue Cost Section 174 to require taxpayers to capitalize certain research and experimental expenditures. This regulatory change is effective for amounts paid or incurred in tax years beginning after December 31, 2021. A new deferred tax asset has been established in relation to this law change and the capitalized Section 174 costs must be amortized over five years.
Summary of Unrecognized Tax Benefits | The following table summarizes activity related to our gross unrecognized tax benefits, excluding interest and penalties, for the years ended December 31, 2022, 2021 and 2020 (in thousands):
| Year Ended December 31,
| 2022 |  | 2021 |  | 2020
Beginning Balance | $ | 49,502 |  |  | $ | 48,960 |  |  | $ | 64,361 |
Increases related to prior year tax positions | — |  |  | 5,105 |  |  | 8,389 |
Decreases related to prior year tax positions | (124) |  |  | (3,138) |  |  | (22,541) |
Increases related to current year tax positions | 3,028 |  |  | 1,887 |  |  | 1,994 |
Decreases based on settlements with taxing authorities | (109) |  |  | — |  |  | — |
Decreases due to lapse of statute limitations | (12,410) |  |  | (2,530) |  |  | (5,640) |
Foreign currency translation | (715) |  |  | (782) |  |  | 2,397 |
Ending Balance | $ | 39,172 |  |  | $ | 49,502 |  |  | $ | 48,960 |

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