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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Domestic and Foreign Components of Income (Loss)

The following table presents domestic and foreign components of (loss) income before income taxes for the tax years ended December 31, 2023, 2022 and 2021:

			Year Ended December 31,
			2023						2022						2021
			(In thousands)
United States			$	759					$	30,594					$	(27,547)
International			(20,062)						(13,288)						(3,648)
(Loss) income before income taxes			$	(19,303)					$	17,306					$	(31,195)

Schedule of (Provision) Benefit for Income Taxes from Continuing Operations

Benefit for income taxes from operations consists of the following:

			Year Ended December 31,
			2023						2022						2021
			(In thousands)
Current:
Federal			$	(653)					$	(2,717)					$	(2,713)
State			(1,309)						(803)						(145)
Foreign			(2,219)						(815)						(1,627)
Total			(4,181)						(4,335)						(4,485)
Deferred:
Federal			(75)						1,004						(364)
State			—						(1)						—
Foreign			7,216						5,596						8,682
Total			7,141						6,599						8,318
Income tax benefit			$	2,960					$	2,264					$	3,833

Schedule of Effective Income Tax Rate Reconciliation

The following table presents a reconciliation of the statutory federal tax rate and the Company’s effective tax rate for the years ended December 31, 2023, 2022 and 2021:

			Year Ended December 31,
			2023						2022						2021
Federal Tax Rate			21.0		%				21.0		%				21.0		%
State Tax Rate - statutory blended rate			4.3						4.3						4.2
Other effective state tax adjustments			(5.2)						3.6						(1.4)
Non-deductible expenses			(4.1)						4.0						(6.1)
Research tax benefits			24.4						(31.6)						7.9
Stock-based compensation			(18.0)						6.3						13.9
Change in valuation allowance			(11.7)						(16.1)						16.3
Deferred tax rate change			0.6						0.5						(0.2)
Voxbone US 338(g) gain			—						—						(8.9)
Intangibles and deferred adjustments			—						(4.7)						(40.2)
Foreign rate differential			2.8						1.6						1.3
Other			1.2						(2.0)						4.5
Total			15.3		%				(13.1)		%				12.3		%

Schedule of Significant Components of Deferred Tax Assets and Liabilities

The following table presents the significant components of the Company’s net deferred tax liability:

			As of December 31,
			2023						2022
			(In thousands)
Deferred tax assets:
Allowance for doubtful accounts			$	80					$	173
Accrued liabilities			3,459						4,370
Operating lease liabilities			57,152						3,456
Deferred revenue			1,915						1,949
Stock-based compensation			3,363						3,216
Capitalized research and development expenses			40,306						20,997
Accrued lease incentive			—						2,645
Tax credits			12,994						10,948
Net operating losses			17,421						25,691
Other deferred tax assets			3,238						4,592
Gross deferred tax assets			139,928						78,037
Less: valuation allowance			(67,950)						(65,678)
Total deferred tax assets			71,978						12,359
Deferred tax liabilities:
Property, plant and equipment			24,469						4,890
Goodwill			1,416						1,272
Intangibles			39,334						41,591
Operating lease assets			39,780						3,072
Total deferred tax liabilities			104,999						50,825
Net deferred tax liability			$	(33,021)					$	(38,466)

Schedule of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

			Year Ended December 31,
			2023						2022
			(In thousands)
Unrecognized tax benefits—January 1,			$	4,800					$	3,062
Gross increases—tax positions in prior period			142						613
Gross increases—tax positions in current period			1,228						1,125
Unrecognized tax benefits—December 31,			$	6,170					$	4,800

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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months.

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