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INCOME TAXES (Tables)

12 Months Ended

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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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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