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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income Tax Provision

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

			Years Ended December 31,
			2021						2020						2019
Current income taxes:
Federal			$	—					$	—					$	(185)
State			852						459						264
Foreign			7,449						5,010						2,594
Total current income taxes			8,301						5,469						2,673
Deferred income taxes:
Federal			250						187						(17)
State			218						255						42
Foreign			(1,572)						(551)						(64)
Total deferred income taxes			(1,104)						(109)						(39)
Total income tax provision			$	7,197					$	5,360					$	2,634

Schedule of Loss before Provision for Income Taxes

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

			Years Ended December 31,
			2021						2020						2019
United States			$	(6,256)					$	(10,369)					$	(12,497)
Foreign			11,995						9,508						5,526
Total			$	5,739					$	(861)					$	(6,971)

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,
			2021						2020						2019
Income tax at U.S. statutory rate			21.0		%				21.0		%				21.0		%
State, net of federal benefit			(232.0)						(169.5)						(76.3)
Foreign rate differential			35.5						(285.9)						(19.4)
Share-based compensation			(209.0)						2,901.5						695.4
Non-deductible expenses			1.5						(50.3)						0.4
Tax credits			(28.3)						351.6						19.3
Acquisition related			17.2						—						31.8
Convertible senior notes			(2,435.3)						(5,854.8)						(412.6)
Other			0.5						1.2						27.9
Change in valuation allowance			2,954.3						2,462.7						(325.3)
Total			125.4		%				(622.5)		%				(37.8)		%

Schedule of Deferred Tax Assets and Liabilities

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

			As of December 31,
			2021						2020
Deferred tax assets:
Accrued expenses and reserves			$	6,402					$	6,365
Share-based compensation			8,979						6,473
Accrued compensation			—						2,402
Net operating loss carryforwards			188,329						190,904
Property and equipment, textbooks and intangibles assets			1,849						—
Convertible senior notes			32,254						—
Other items			7,221						5,734
Gross deferred tax assets			245,034						211,878
Valuation allowance			(238,317)						(151,825)
Total deferred tax assets			6,717						60,053
Deferred tax liabilities:
Property and equipment, textbooks and intangibles assets			—						(4,066)
Convertible senior notes			—						(51,607)
Other			(7,878)						(5,890)
Total deferred tax liabilities			(7,878)						(61,563)
Net deferred tax liability			$	(1,161)					$	(1,510)

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,
			2021						2020						2019
Beginning balance			$	14,654					$	10,993					$	8,771
Increase in tax positions for prior years			305						479						221
Decrease in tax positions for prior years			(952)						(535)						(1,550)
Decrease in tax positions for prior year settlement			(22)						(208)						—
Decrease in tax positions for prior years due to statutes lapsing			(426)						(26)						(164)
Increase in tax positions for current year			3,309						3,999						3,722
Change due to translation of foreign currencies			(63)						(48)						(7)
Ending balance			$	16,805					$	14,654					$	10,993

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