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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2021

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,
			2021						2020						2019
Domestic			$	(185,216)					$	(126,624)					$	(77,354)
Foreign			7,225						5,847						(18,065)
Loss before income taxes			$	(177,991)					$	(120,777)					$	(95,419)

Summary of Benefit for Income Taxes

ncome tax expense consisted of the following (in thousands):

			Year Ended December 31,
			2021						2020						2019
Income tax expense:
Current:
Federal			$	—					$	—					$	—
State			—						133						—
Foreign			886						686						—
Subtotal			886						819						—
Deferred:
Federal			—						—						—
State			—						—						—
Foreign			(580)						(474)						—
Subtotal			(580)						(474)						—
Income tax expense			$	306					$	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,
			2021						2020						2019
Tax at federal statutory rate			$	(37,372)					$	(25,363)					$	(20,038)
State taxes, net			(6,734)						(3,168)						(9,597)
Foreign rate differential			362						376						(665)
Global Intangible Low-taxed Income			637						1,335						—
Non-deductible stock-based compensation			2,770						4,232						2,817
Research credits			(5,230)						(3,657)						(3,429)
Change in valuation allowance			45,373						26,537						29,655
Other			500						53						1,257
Income tax expense			$	306					$	345					$	—

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,
			2021						2020
Assets:
Deferred tax assets:
Net operating loss carryforwards			$	159,740					$	164,276
Research and development tax credit carryforwards			35,260						27,679
Stock-based compensation			6,691						5,321
Deferred revenue			61,114						20,681
Fixed assets			10,130						10,525
Lease liability			11,279						10,251
Accruals and reserves			1,119						430
Other			106						308
Total deferred tax asset			285,439						239,471
Valuation allowance			259,820						214,351
Deferred tax assets			25,619						25,120
Liabilities:
Intangible assets			(13,856)						(14,321)
Operating lease right-of-use assets			(17,348)						(17,510)
Deferred tax liabilities			(31,204)						(31,831)
Total net deferred tax liabilities			$	(5,585)					$	(6,711)

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

			December 31,
			2021						2020
Deferred tax assets (included in Other non-current assets on the Consolidated Balance Sheets)			$	1,060					$	474
Deferred tax liabilities			(6,645)						(7,185)
Net deferred tax liabilities			$	(5,585)					$	(6,711)

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,
			2021						2020						2019
Beginning balance			$	12,892					$	11,630					$	6,288
Additions based on tax positions related to the current year			2,454						2,834						5,393
Additions for tax positions of prior years			130						1,982						—
Reductions for tax positions of prior years			(414)						(3,554)						(51)
Ending balance			$	15,062					$	12,892					$	11,630

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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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