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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax

For financial reporting purposes, loss before (benefits) provision for income taxes, includes the following components:

			Year Ended December 31,
			2022						2021						2020
									(As Restated)						(As Restated)
Domestic			$	(439,939)					$	(207,177)					$	(148,964)
Foreign			719						112						—
Total			$	(439,220)					$	(207,065)					$	(148,964)

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes consists of the following:

			Year Ended December 31,
			2022						2021						2020
									(As Restated)
Current:
Federal			$	(8)					$	—					$	—
State			112						214						115
Foreign			249						23						—
Total Current			353						237						115
Deferred:
Federal			(686)						(17,182)						—
State			(12)						(2,195)						—
Foreign			—						—						—
Total Deferred			(698)						(19,377)						—
Provision (Benefit) for income taxes			$	(345)					$	(19,140)					$	115

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the Company’s effective tax rate to the statutory U.S. federal rate of 21% is as follows:

			Year Ended December 31,
			2022						2021						2020
									(As Restated)
U.S. Federal provision (benefit)
At statutory rate			$	(92,237)					$	(43,484)					$	(30,533)
State taxes			37						(1,594)						90
Valuation allowance			55,175						39,581						26,245
Stock-based compensation			19,473						(1,834)						(7,257)
Permanent differences related to fair value adjustments			(1,261)						(18,464)						8,573
Other permanent differences			490						6,451						2,997
Goodwill impairment			17,978						204						—
Total			$	(345)					$	(19,140)					$	115

Schedule of Deferred Tax Assets and Liabilities

Deferred income taxes reflect the net tax effects of loss and credit carryforwards and temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities for federal and state income taxes are as follows:

			Year Ended December 31,
			2022						2021
Deferred tax assets:
Net operating loss carryforwards			$	135,695					$	106,981
Stock-based compensation			1,586						2,682
Reserves and accruals			5,219						6,646
Property and equipment			1,204						—
Lease liabilities			3,412						3,750
Capitalized R&D			9,462						—
Sec. 163(j) interest carryforwards			5,965						594
Other			32						8
Total deferred tax assets			$	162,575					$	120,661
Less: valuation allowance			(162,461)						(98,839)
Deferred tax assets, net of valuation allowance			$	114					$	21,822
Deferred tax liabilities:
Intangibles			—						(18,930)
Property and equipment			—						(120)
Right-of-use assets			(114)						(3,471)
Total deferred tax liabilities			(114)						(22,521)
Net deferred tax assets (liabilities)			$	—					$	(699)

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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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
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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.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
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