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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Components of the provision for (benefit from) income taxes | The components of the provision for (benefit from) income taxes were as follows (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Current |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | — |
State | 53 |  |  | — |  |  | 22 |
Foreign | 247 |  |  | 130 |  |  | 43 |
Deferred |  |  |  |  |
Federal | — |  |  | — |  |  | — |
State | — |  |  | — |  |  | — |
Foreign | (40) |  |  | (26) |  |  | (5) |
Total | $ | 260 |  |  | $ | 104 |  |  | $ | 60 |
Loss before income tax | Loss before income taxes was as follows (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
United States | $ | (30,622) |  |  | $ | (49,551) |  |  | $ | (51,777) |
Foreign | (149) |  |  | (83) |  |  | 147 |
Total | $ | (30,771) |  |  | $ | (49,634) |  |  | $ | (51,630) |
Reconciliation of effective tax rate | The following reconciles the differences between the federal statutory income tax rate in effect in each year to the Company’s effective tax rate:
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Statutory federal tax rate | 21.00 | % |  | 21.00 | % |  | 21.00 | %
State tax, net of federal tax effect | 2.70 |  |  | 1.02 |  |  | 2.64 |
Stock compensation | (5.86) |  |  | (4.07) |  |  | 3.51 |
Change in valuation allowance | (19.97) |  |  | (17.94) |  |  | (27.21) |
Other | 1.29 |  |  | (0.03) |  |  | (0.06) |
Effective tax rate | (0.84) | % |  | (0.02) | % |  | (0.12) | %
Components of deferred tax assets and liabilities | The components of deferred tax assets and (liabilities) were as follows (in thousands):
| December 31, 2023 |  | December 31, 2022
Deferred tax assets: |  |  |
Net operating losses | $ | 44,357 |  |  | $ | 42,181 |
Sales and use tax reserves | 187 |  |  | 195 |
Stock compensation | 2,112 |  |  | 3,449 |
Compensation related accruals | 1,749 |  |  | 933 |
Interest expense limitations | 396 |  |  | 487 |
Leases - Right-of-use liability | 11,702 |  |  | 13,150 |
Other | 168 |  |  | 55 |
Fixed assets | 1,013 |  |  | 736 |
Capitalized research expenses | 8,470 |  |  | 5,411 |
Valuation allowance | (54,867) |  |  | (48,723) |
Total deferred tax assets - net | 15,287 |  |  | 17,874 |
Deferred tax liabilities: |  |  |
State taxes | — |  |  | (1,267) |
Intangible assets | (266) |  |  | (342) |
Leases - Right-of-use asset | (10,309) |  |  | (11,729) |
Deferred contract costs | (4,647) |  |  | (4,512) |
Total deferred tax liabilities | (15,222) |  |  | (17,850) |
Net deferred taxes assets | $ | 65 |  |  | $ | 24 |
Activity of deferred tax asset valuation allowance | Activity of the deferred tax asset valuation allowance was as follows (in thousands):
| Year Ended December 31,
| 2023 |  | 2022 |  | 2021
Balance at beginning of the year | $ | 48,723 |  |  | $ | 40,101 |  |  | $ | 26,052 |
Charged to costs and expense | 6,144 |  |  | 8,622 |  |  | 14,049 |
Balance at end of the year | $ | 54,867 |  |  | $ | 48,723 |  |  | $ | 40,101 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 9 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-2 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Paragraph 12 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482685/740-10-50-12 + Details
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