INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Loss (income) before taxes on income is comprised as follows:

	Year Ended December 31,
	2023		2022		2021
Domestic	$	45,625	$	66,346	$	75,259
Foreign	(8,170)		(5,719)		(22,478)
Loss before taxes on income	$	37,455	$	60,627	$	52,781

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes was as follows:

	Year Ended December 31,
	2023		2022		2021
Current provision:
Federal	$	—	$	—	$	—
State	83		88		65
Foreign	8,410		7,780		6,505
	8,493		7,868		6,570
Deferred provision:
Federal	171		—		—
State	247		—		—
Foreign	—		—		—
	418		—		—
Total provision for income taxes	$	8,911	$	7,868	$	6,570

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company's deferred tax assets are as follows:

	December 31,
	2023		2022
Deferred tax assets:
Net operating losses carryforward	$	69,160	$	71,887
Disallowed business interest expense	4,023		4,760
Capitalized R&D costs	26,126		16,322
Reserves & accruals	1,486		1,489
Deferred revenue	378		283
Lease liability	829		1,009
Stock based compensation	5,823		2,710
Intercompany payable	5,498		—
Other assets	77		49
Deferred tax assets before valuation allowance	113,400		98,509
Valuation allowance	(101,237)		(84,795)
Total deferred tax assets, net of valuation allowance	$	12,163	$	13,714
Deferred tax liabilities:
Intangible Assets	(970)		(798)
Deferred contract acquisition and fulfillment costs	(7,686)		(8,782)
Internal use software	(2,988)		(3,073)
Operating lease right-of-use assets	(742)		(923)
Property and equipment	—		(138)
Other	(195)		—
Total gross deferred tax liabilities	$	(12,581)	$	(13,714)
Total net deferred tax liabilities	$	(418)	$	—

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the Company's theoretical income tax expense to actual income tax expense is as follows:

	Year Ended December 31,
	2023			2022			2021
Loss before tax as reported at the consolidated statement of operations	$	37,455		$	60,627		$	52,781
Statutory tax rate	21		%	21		%	21		%
Theoretical tax benefit	$	(7,866)		$	(12,732)		$	(11,084)
Non-deductible expenses and other permanent differences	1,026			154			403
Remeasurement of warrants to Fair Value	—			—			3,160
Stock based compensation	2,403			2,193			3,651
Change in valuation allowance	16,842			9,745			13,232
State taxes, net of federal benefit	(2,898)			4,946			(3,700)
Income tax at rate other than the U.S. statutory tax rate	1,613			3,045			320
Exchange rate differences	(511)			332			(100)
Return to provision adjustments	(1,321)			—			—
Other	(377)			185			688
Total tax expenses	$	8,911		$	7,868		$	6,570

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the opening and closing amounts of total unrecognized tax benefits is as follows:

	Unrecognized Tax Benefits
Balance as of December 31, 2020	$	3,863
Decreases related to prior years' tax positions	(107)
Increases related to current years' tax positions	738
Balance as of December 31, 2021	$	4,494
Decreases related to prior years' tax positions	(313)
Increases related to current years' tax positions	1,145
Balance as of December 31, 2022	5,326
Decreases related to prior years' tax positions	—
Increases related to current years' tax positions	1,815
Balance as of December 31, 2023	$	7,141