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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

Our income tax provision consisted of the following (in thousands):

			Years Ended December 31,
			2020						2019						2018
Current income taxes:
Federal			$	—					$	(185)					$	(91)
State			459						264						(73)
Foreign			5,010						2,594						1,374
Total current income taxes			5,469						2,673						1,210
Deferred income taxes:
Federal			187						(17)						155
State			255						42						76
Foreign			(551)						(64)						(11)
Total deferred income taxes			(109)						(39)						220
Total income tax provision			$	5,360					$	2,634					$	1,430

Schedule of Loss before Provision for Income Taxes

Loss before provision for income taxes consisted of the following (in thousands):

			Years Ended December 31,
			2020						2019						2018
United States			$	(10,369)					$	(12,497)					$	(18,617)
Foreign			9,508						5,526						5,159
Total			$	(861)					$	(6,971)					$	(13,458)

Schedule of Effective Income Tax Rate Reconciliation

The differences between our income tax provision as presented in the accompanying consolidated statements of operations and the income tax expense computed at the federal statutory rate consists of the items shown in the following table as a percentage of pretax loss (in percentages):

			Years Ended December 31,
			2020						2019						2018
Income tax at U.S. statutory rate			21.0		%				21.0		%				21.0		%
State, net of federal benefit			(169.5)						(76.3)						14.8
Foreign rate differential			(285.9)						(19.4)						(3)
Share-based compensation			2,901.5						695.4						178.7
Non-deductible expenses			(50.3)						0.4						(4.4)
Tax credits			351.6						19.3						26.7
Acquisition related			—						31.8						15.2
Convertible senior notes			(5,854.8)						(412.6)						(0.3)
Other			1.2						27.9						(1.8)
Change in valuation allowance			2,462.7						(325.3)						(257.5)
Total			(622.5)		%				(37.8)		%				(10.6)		%

Schedule of Deferred Tax Assets and Liabilities

A summary of our deferred tax assets is as follows (in thousands):

			As of December 31,
			2020						2019
Deferred tax assets:
Accrued expenses and reserves			$	6,365					$	3,978
Share-based compensation			6,473						12,003
Accrued compensation			2,402						997
Net operating loss carryforwards			190,904						162,320
Other items			5,734						3,438
Gross deferred tax assets			211,878						182,736
Valuation allowance			(151,825)						(148,519)
Total deferred tax assets			60,053						34,217
Deferred tax liabilities:
Property and equipment, textbooks and intangibles assets			(4,066)						(4,111)
Convertible senior notes			(51,607)						(27,065)
Other			(5,890)						(4,661)
Total deferred tax liabilities			(61,563)						(35,837)
Net deferred tax liability			$	(1,510)					$	(1,620)

Schedule of Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending balances of the total amount of unrecognized tax benefits, excluding accrued interest and penalties, is as follows (in thousands):

			Years Ended December 31,
			2020						2019						2018
Beginning balance			$	10,993					$	8,771					$	5,772
Increase in tax positions for prior years			479						221						758
Decrease in tax positions for prior years			(535)						(1,550)						(569)
Decrease in tax positions for prior year settlement			(208)						—						(149)
Decrease in tax positions for prior years due to statutes lapsing			(26)						(164)						(103)
Increase in tax positions for current year			3,999						3,722						3,112
Change due to translation of foreign currencies			(48)						(7)						(50)
Ending balance			$	14,654					$	10,993					$	8,771

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