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Income Taxes (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2021 | Dec. 31, 2020
Income Taxes |  |
Summary of income (loss) before income taxes |  | The domestic and foreign components of income (loss) before provision for income taxes were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 2020 |  | 2019 |  | 2018
Domestic | ​ | $ | 12,837 | ​ | $ | (29,247) | ​ | $ | (65,466)
Foreign | ​ |  | (740) | ​ |  | (8,030) | ​ |  | (12,138)
Total income (loss) before income taxes | ​ | $ | 12,097 | ​ | $ | (37,277) | ​ | $ | (77,604)
​
Schedule of provision (benefit) for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three Months Ended | ​ | Nine Months Ended |
​ | ​ | September 30, | ​ | September 30, |
​ |  | 2021 |  | 2020 |  | 2021 |  | 2020 | ​
Income tax benefit |  | (353) |  | (12) |  | (5,011) |  | (797) | ​
Effective tax rate |  | 9.0 | % | 0.6 | % | 24.2 | % | 3.6 | %
| The provision (benefit) for income taxes consisted of the following (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2020 |  | 2019 |  | 2018
Current (benefit) / provision | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | (16) | ​ | $ | (7) | ​ | $ | (1)
State | ​ |  | 188 | ​ |  | 20 | ​ |  | (1)
Foreign | ​ |  | 657 | ​ |  | (370) | ​ |  | 1,024
Total current (benefit) / provision | ​ |  | 829 | ​ | $ | (357) | ​ | $ | 1,022
Deferred (benefit) / provision | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | 7 | ​ | $ | 1 | ​ | $ | 1
State | ​ |  | 4 | ​ |  | 7 | ​ |  | 2
Foreign | ​ |  | 101 | ​ |  | (9) | ​ |  | (123)
Total deferred (benefit) / provision | ​ |  | 112 | ​ | $ | (1) | ​ | $ | (120)
Total (benefit) / provision | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Federal | ​ | $ | (9) | ​ | $ | (6) | ​ | $ | —
State | ​ |  | 192 | ​ |  | 27 | ​ |  | 1
Foreign | ​ |  | 758 | ​ |  | (379) | ​ |  | 901
Total (benefit) / provision | ​ | $ | 941 | ​ | $ | (358) | ​ | $ | 902
​
Summary of reconciliation of the U.S. statutory income tax rate to the Company's effective tax rate |  | A reconciliation of the U.S. federal statutory income tax rate of 21% for the years ended December 31, 2020, 2019 and 2018 to the Company’s effective tax rate is as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2020 |  | 2019 |  | 2018
Income tax provision (benefit) at the U.S. federal statutory rate | ​ | $ | 2,540 | ​ | $ | (7,828) | ​ | $ | (16,297)
State income taxes | ​ |  | 323 | ​ |  | (543) | ​ |  | (1,434)
Permanent differences | ​ |  | (53) | ​ |  | 521 | ​ |  | 637
Change in valuation allowance | ​ |  | (3,720) | ​ |  | 6,258 | ​ |  | 18,816
Effect of foreign operations | ​ |  | 325 | ​ |  | 373 | ​ |  | 584
Stock-based compensation | ​ |  | 198 | ​ |  | 478 | ​ |  | 649
Effect of change in tax rates | ​ |  | (253) | ​ |  | (320) | ​ |  | 9
Sale of foreign subsidiary | ​ |  | 1,323 | ​ |  | — | ​ |  | —
Foreign investment basis differences | ​ |  | 190 | ​ |  | 49 | ​ |  | (218)
Research & development tax credits | ​ |  | (253) | ​ |  | (922) | ​ |  | (1,786)
Foreign currency translation & transactions | ​ |  | 144 | ​ |  | 33 | ​ |  | 88
Prior period adjustments | ​ |  | 230 | ​ |  | 1,210 | ​ |  | —
Other | ​ |  | (53) | ​ |  | 333 | ​ |  | (146)
Total provision (benefit) for income taxes | ​ | $ | 941 | ​ | $ | (358) | ​ | $ | 902
​
Summary of tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities |  | Significant components of deferred tax assets and liabilities as of were as follows (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2020 |  | 2019
Deferred tax assets | ​ | ​ | ​ | ​ | ​ | ​
Net operating loss carryforwards | ​ | $ | 79,475 | ​ | $ | 83,120
Accruals | ​ |  | 2,879 | ​ |  | 1,464
Stock-based compensation | ​ |  | 2,841 | ​ |  | 2,853
Bad debt | ​ |  | 262 | ​ |  | 168
Deferred rent | ​ |  | 5,043 | ​ |  | 5,412
Other | ​ |  | 1,185 | ​ |  | 1,532
Total deferred tax asset | ​ | $ | 91,685 | ​ | $ | 94,549
Valuation allowance | ​ |  | (83,978) | ​ |  | (87,698)
Net deferred tax asset | ​ | $ | 7,707 | ​ | $ | 6,851
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities | ​ | ​ | ​ | ​ | ​ | ​
Deferred state income tax | ​ |  | (2,087) | ​ |  | (2,158)
Depreciation and amortization | ​ |  | (1,720) | ​ |  | (835)
Intangible assets | ​ |  | (3,905) | ​ |  | (3,751)
Total deferred tax liability | ​ | $ | (7,712) | ​ | $ | (6,744)
Net deferred tax asset (liability) | ​ | $ | (5) | ​ | $ | 107
​
Schedule of income tax examinations |  | ​
​ | ​ | ​
​ |  | Year
United States |  | 2016
United Kingdom |  | 2019

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- Definition 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 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition 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 Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=124434304&loc=d3e36027-109320 + Details
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