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Related Parties
 9 Months Ended
Sep. 30, 2021
Related Party Transactions [Abstract]  
Related Parties
16. Related Parties
The Company has certain involvement with Relay, Inc. (f/k/a Republic Wireless, Inc.) (“Relay”) via ongoing services arrangements, with these ongoing services arrangements creating a variable interest in Relay.
The Company recorded a reduction of rent expense under the Facilities Sharing Agreement of $96 and $288 for the three and nine months ended September 30, 2020, respectively, and $96 and $288 for the three and nine months ended September 30, 2021, respectively, which is included in general and administrative expenses in the condensed consolidated statements of operations. No amounts were due to the Company under the Facilities Sharing Agreement as of December 31, 2020 and September 30, 2021.
The Company provided telecommunication services to Relay under the Master Services Agreement of $541 and $1,657 for the three and nine months ended September 30, 2020, respectively, and $425 and $1,374 for the three and nine months ended September 30, 2021, respectively. The Company recognized such amounts as revenue
in the accompanying condensed consolidated statements of operations. As of December 31, 2020 and September 30, 2021, the Company had a receivable of $170 and $142, respectively, under the Master Services Agreement.
Bandwidth had collected on behalf of, and remitted withholding tax to, Relay of $747 and $1,295 for the three and nine months ended September 30, 2020, respectively, and $16 and $360 for the three and nine months ended September 30, 2021, respectively, for Relay employees that exercised Bandwidth stock options. As of December 31, 2020 and September 30, 2021, the Company had amounts payable to Relay of $0 and $16, respectively.
The Company is compensated by Relay for services performed by the Company’s legal department based on costs incurred. The Company received net compensation of $16 and $63 for the three and nine months ended September 30, 2020, respectively, and $6 and $19 for the three and nine months ended September 30, 2021, respectively, which is included in general and administrative expenses in the condensed consolidated statements of operations. As of December 31, 2020 and September 30, 2021, the Company had a receivable of $2 under this agreement.