INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Summary of Domestic and Foreign Components of Loss Before Income Taxes

The domestic and foreign components of loss before income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Domestic	$	(216,573)	$	(185,216)	$	(126,624)
Foreign	24,724		7,225		5,847
Loss before income taxes	$	(191,849)	$	(177,991)	$	(120,777)

Summary of Benefit for Income Taxes

ncome tax expense consisted of the following (in thousands):

	Year Ended December 31,
	2022		2021		2020
Income tax expense:
Current:
Federal	$	—	$	—	$	—
State	—		—		133
Foreign	500		886		686
Subtotal	500		886		819
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	(71)		(580)		(474)
Subtotal	(71)		(580)		(474)
Income tax expense	$	429	$	306	$	345

Schedule of Difference Between Benefit for Income Taxes and Federal Statutory Income Tax Rate

The difference between the income tax expense and the amount computed by applying the federal statutory income tax rate to loss before income taxes is explained as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Tax at federal statutory rate	$	(40,288)	$	(37,372)	$	(25,363)
State taxes, net	(6,895)		(6,734)		(3,168)
Foreign rate differential	309		362		376
Global Intangible Low-taxed Income	1,002		637		1,335
Non-deductible stock-based compensation	3,545		2,770		4,232
Research credits	(6,694)		(5,230)		(3,657)
Change in valuation allowance	44,005		45,373		26,537
Transfer pricing settlement	4,343		—		—
Other	1,102		500		53
Income tax expense	$	429	$	306	$	345

Schedule of Company's Deferred Tax Assets

Significant components of the Company’s deferred tax assets and liabilities are as follows (in thousands):

	December 31,
	2022		2021
Assets:
Deferred tax assets:
Net operating loss carryforwards	$	174,129	$	159,740
Research and development tax credit carryforwards	44,264		35,260
Stock-based compensation	7,695		6,691
Deferred revenue	38,700		61,114
Capitalized research	37,985		—
Fixed assets	10,087		10,130
Lease liability	10,074		11,279
Accruals and reserves	1,603		1,119
Other	283		106
Total deferred tax asset	324,820		285,439
Valuation allowance	301,840		259,820
Deferred tax assets	22,980		25,619
Liabilities:
Intangible assets	(13,512)		(13,856)
Operating lease right-of-use assets	(14,620)		(17,348)
Deferred tax liabilities	(28,132)		(31,204)
Total net deferred tax liabilities	$	(5,152)	$	(5,585)

The deferred tax assets and liabilities based on tax jurisdictions are presented on the Consolidated Balance Sheets as follows (in thousands):

	December 31,
	2022		2021
Deferred tax assets (included in Other non-current assets on the Consolidated Balance Sheets)	$	1,118	$	1,060
Deferred tax liabilities	(6,270)		(6,645)
Net deferred tax liabilities	$	(5,152)	$	(5,585)

Summary of Activity Related to Company's Unrecognized Tax Benefits

The following table summarizes the activity related to the Company’s unrecognized tax benefits (in thousands):

	December 31,
	2022		2021		2020
Beginning balance	$	15,062	$	12,892	$	11,630
Additions based on tax positions related to the current year	3,177		2,454		2,834
Additions for tax positions of prior years	278		130		1,982
Reductions for tax positions of prior years	(338)		(414)		(3,554)
Ending balance	$	18,179	$	15,062	$	12,892