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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Loss before taxes on income is comprised as follows:
|  | Year Ended December 31,
|  | 2022 |  | 2021 |  | 2020
Domestic |  | $ | 66,346 |  |  | $ | 75,259 |  |  | $ | 67,540 |
Foreign |  | (5,719) |  |  | (22,478) |  |  | (12,330) |
Loss before taxes on income |  | $ | 60,627 |  |  | $ | 52,781 |  |  | $ | 55,210 |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes was as follows:
|  | Year Ended December 31,
|  | 2022 |  | 2021 |  | 2020
Federal |  | $ | — |  |  | $ | — |  |  | $ | — |
State |  | 88 |  |  | 65 |  |  | 57 |
Foreign |  | 7,780 |  |  | 6,505 |  |  | 3,496 |
Total provision for income taxes |  | $ | 7,868 |  |  | $ | 6,570 |  |  | $ | 3,553 |
Schedule of Deferred Tax Assets and Liabilities | Significant components of the Company's deferred tax assets are as follows:
|  | December 31, |
|  | 2022 |  | 2021 |
Deferred tax assets: |  |  |  |  |
Net operating losses carryforward |  | $ | 71,887 |  |  | $ | 76,950 |  |
Disallowed business interest expense |  | $ | 4,760 |  |  | $ | 4,404 |  |
Capitalized R&D costs |  | 16,322 |  |  | — |  |
Reserves & accruals |  | 1,489 |  |  | 1,762 |  |
Deferred revenue |  | 283 |  |  | 205 |  |
Lease liability |  | 1,009 |  |  | — |  |
Stock based compensation |  | 2,710 |  |  | 481 |  |
Other assets |  | 49 |  |  | — |  |
Deferred tax assets before valuation allowance |  | 98,509 |  |  | 83,802 |  |
Valuation allowance |  | (84,795) |  |  | (75,051) |  |
Total deferred tax assets |  | $ | 13,714 |  |  | $ | 8,751 |  |
Deferred tax liabilities: |  |  |  |  |
Acquired Intangible Assets |  | (798) |  |  | (696) |  |
Deferred contract acquisition and fulfillment costs |  | (8,782) |  |  | (6,607) |  |
Internal use software |  | (3,073) |  |  | (1,418) |  |
Operating lease right-of-use assets |  | (923) |  |  | — |  |
Property and equipment |  | (138) |  |  | (30) |  |
Total deferred tax liabilities |  | $ | (13,714) |  |  | $ | (8,751) |  |
Total net deferred tax assets |  | $ | — |  |  | $ | — |  |
Schedule of Effective Income Tax Rate Reconciliation | A reconciliation of the Company's theoretical income tax expense to actual income tax expense is as follows:
|  | Year Ended December 31,
|  | 2022 |  | 2021 |  | 2020
Loss before tax as reported at the consolidated statement of operations |  | $ | 60,627 |  |  | $ | 52,781 |  |  | $ | 55,210 |
Statutory tax rate |  | 21 | % |  | 21 | % |  | 21 | %
Theoretical tax benefit |  | $ | 12,732 |  |  | $ | 11,084 |  |  | $ | 11,594 |
Non-deductible expenses and other permanent differences |  | 154 |  |  | 403 |  |  | 269 |
Remeasurement of warrants to Fair Value |  | — |  |  | 3,160 |  |  | 8,716 |
Stock based compensation |  | 2,193 |  |  | 3,651 |  |  | 1,081 |
Change in valuation allowance |  | 9,745 |  |  | 13,232 |  |  | 3,300 |
State taxes, net of federal benefit |  | 4,946 |  |  | (3,700) |  |  | — |
Income tax at rate other than the U.S. statutory tax rate |  | 3,045 |  |  | 320 |  |  | 1,786 |
Exchange rate differences |  | 332 |  |  | (100) |  |  | (113) |
Other |  | 185 |  |  | 688 |  |  | 108 |
Total tax expenses |  | $ | 7,868 |  |  | $ | 6,570 |  |  | $ | 3,553 |
Schedule of Unrecognized Tax Benefits Roll Forward | A reconciliation of the opening and closing amounts of total unrecognized tax benefits is as follows:
|  | Unrecognized Tax Benefits
Balance as of January 1, 2020 |  | $ | 2,665 |
Increases related to prior years' tax positions |  | 311 |
Increases related to current years' tax positions |  | 887 |
Balance as of December 31, 2020 |  | $ | 3,863 |
Decreases related to prior years' tax positions |  | (107) |
Increases related to current years' tax positions |  | 738 |
Balance as of December 31, 2021 |  | 4,494 |
Decreases related to prior years' tax positions |  | (313) |
Increases related to current years' tax positions |  | 1,145 |
Balance as of December 31, 2022 |  | $ | 5,326 |

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