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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Components of Current and Deferred Portions of Provision for Income Taxes

The components of our current and deferred portions of the provision for income taxes are presented in the table below:

		Years Ended December 31,
		2022				2021				2020
Current income tax (provision) benefit:
Federal		$	—			$	—			$	—
State			(22	)			(41	)			(97	)
Foreign			(3,256	)			(828	)			(448	)
Total Current		$	(3,278	)		$	(869	)		$	(545	)
Deferred income tax (provision) benefit:
Federal		$	0			$	5,730			$	(103	)
State			0				(1	)			(21	)
Foreign			3,214				516				30
Total Deferred		$	3,214			$	6,245			$	(94	)
Total (provision) benefit for income taxes		$	(64	)		$	5,376			$	(639	)

Summary of Reconciliation of Federal Statutory Rate and Provision for Income Taxes

The following reconciles the differences between income taxes computed at the federal statutory rate and the provision for income taxes:

		Years Ended December 31,
		2022				2021				2020
Federal statutory income tax rate			21.0	%			21.0	%			21.0	%
State taxes, net of federal benefit			3.7				4.5				2.0
Valuation allowance			(18.5	)			(24.5	)			(13.3	)
Stock-based compensation			(5.1	)			1.9				(9.5	)
Other			(1.1	)			0.1				(0.5	)
Effective income tax rate			—	%			3.0	%			(0.3	%)

Summary of Significant Components of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets and liabilities were as follows:

		As of December 31,
		2022				2021
Deferred tax assets:
Net operating loss carryforwards		$	201,495			$	179,555
Research and development credit carryforwards			1,603				1,676
Deferred revenue			3,395				2,863
Deferred compensation			7,590				7,176
Startup costs			—				84
Leasing obligation			3,932				4,115
Capitalized research expense			27,147
Other			1,224				904
Total deferred tax assets			246,386				196,373
Total valuation allowance			214,776				164,391
Total net deferred tax assets			31,610				31,982
Joint venture investment basis difference			(1,321	)			(1,453	)
Intangibles			(26,672	)			(30,265	)
Right-of-use assets			(3,578	)			(4,068	)
Other			(1,499	)			(1,131	)
Total deferred tax assets (liabilities)			(33,070	)			(36,917	)
Net deferred tax liabilities		$	(1,460	)		$	(4,935	)

Summary of Changes in Valuation Allowance for Deferred Tax Assets

Changes in the valuation allowance for deferred tax assets during the years ended December 31, 2022, 2021 and 2020 related primarily to the increase in net operating loss carryforwards in 2022, 2021 and 2020 and were as follows:

		Years Ended December 31,
		2022				2021				2020
Valuation allowance as of beginning of the year		$	164,391			$	118,795			$	88,499
Increases recorded to income tax provision			50,403				51,348				30,296
Decreases recorded as a benefit to income tax provision			(18	)			(5,752	)			—
Valuation allowance as of end of year		$	214,776			$	164,391			$	118,795

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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 valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

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