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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Summary of Domestic and Foreign Components of Loss Before Income Taxes

The domestic and foreign components of loss before income taxes were as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
Domestic			$	(126,624)					$	(77,354)					$	(65,695)
Foreign			5,847						(18,065)						(3,194)
Loss before income taxes			$	(120,777)					$	(95,419)					$	(68,889)

Summary of Benefit for Income Taxes

The income tax expense consisted of the following (in thousands):

			Year Ended December 31,
			2020						2019						2018
Income tax expense:
Current:
Federal			$	—					$	—					$	—
State			133						—						—
Foreign			686						—						—
Subtotal			819						—						—
Deferred:
Federal			—						—						—
State			—						—						—
Foreign			(474)						—						—
Subtotal			(474)						—						—
Income tax expense			$	345					$	—					$	—

Schedule of Difference Between Benefit for Income Taxes and Federal Statutory Income Tax Rate

The difference between the income tax expense and the amount computed by applying the federal statutory income tax rate to loss before income taxes is explained as follows (in thousands):

			Year Ended December 31,
			2020						2019						2018
Tax at federal statutory rate			$	(25,363)					$	(20,038)					$	(14,467)
State taxes, net			(3,168)						(9,597)						(2,849)
Foreign rate differential			376						(665)						(177)
Global Intangible Low-Taxed Income			1,335						—						—
Non-deductible stock-based compensation			4,232						2,817						(2,729)
Research credits			(3,657)						(3,429)						(1,005)
Change in valuation allowance			26,537						29,655						20,271
Other			53						1,257						956
Income tax expense			$	345					$	—					$	—

In March and December 2020, in response to the COVID-19 pandemic, the CARES Act and the Consolidated Appropriations Act, 2021 were passed into law and provide additional economic stimulus to address the impact of the COVID-19 pandemic. The Company does not expect any significant benefit to its income tax provision as a result of this legislation.

Schedule of Company's Deferred Tax Assets

Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):

			December 31,
			2020						2019
Assets:
Deferred tax assets:
Net operating loss carryforwards			$	164,276					$	133,765
Research and development tax credit carryforwards			27,679						21,459
Stock-based compensation			5,321						4,194
Deferred revenue			20,681						32,171
Fixed assets			10,525						11,282
Lease liability			10,251						11,722
Accruals and reserves			430						675
Other			308						151
Total deferred tax asset			239,471						215,419
Valuation allowance			214,351						187,724
Deferred tax assets			25,120						27,695
Liabilities:
Intangible assets			(14,321)						(13,609)
Operating lease right-of-use assets			(17,510)						(20,656)
Deferred tax liabilities			(31,831)						(34,265)
Total net deferred tax liabilities			$	(6,711)					$	(6,570)

The deferred tax assets and liabilities based on tax jurisdictions are presented on the Consolidated Balance Sheet as follows (in thousands):

			December 31,
			2020						2019
Deferred tax assets (included in Other non-current assets on the Consolidated Balance Sheet)			$	474					$	—
Deferred tax liabilities			(7,185)						(6,570)
Net deferred tax liabilities			$	(6,711)					$	(6,570)

Summary of Activity Related to Company's Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits (in thousands):

			December 31,
			2020						2019						2018
Beginning balance			$	11,630					$	6,288					$	5,659
Additions based on tax positions related to the current year			2,834						5,393						636
Additions for tax positions of prior years			1,982						—						—
Reductions for tax positions of prior years			(3,554)						(51)						(7)
Ending balance			$	12,892					$	11,630					$	6,288

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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 of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination.

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