Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of Loss before Income Taxes

The components of loss before income taxes are as follows (in thousands):

	Year Ended December 31,
	2022			2021			2020
Domestic	$	(30,297	)	$	(90,584	)	$	(72,164	)
Foreign		(33,275	)		(16,791	)		(23,499	)
Total	$	(63,572	)	$	(107,375	)	$	(95,663	)

Reconciliation of Provision for Income Taxes at Statutory Rate and Provision (Benefit) for Income Taxes at Effective Tax Rate

For purposes of reconciling the Company’s provision for income taxes at the statutory rate and the Company’s provision (benefit) for income taxes at the effective tax rate, a notional 21% tax rate was applied as follows (in thousands):

	Year Ended December 31,
	2022			2021			2020
Income tax at federal statutory rate	$	(13,350	)	$	(22,549	)	$	(20,089	)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect		658			(5,018	)		(3,763	)
Nondeductible permanent items		1,169			(87	)		1,659
Executive compensation		746			4,885			6,020
Global Intangible Low-Taxed Income		3,055			—			—
Foreign rate differential		(638	)		(1,060	)		(156	)
Gain on extinguishment of debt		—			(2,123	)		—
Adoption of ASU 2020-06		(70,503	)		—			—
Tax rate change		(3	)		(1,039	)		—
Adjustment to deferred taxes		1,980			817			(3,190	)
Change in valuation allowance		67,450			23,262			25,339
Uncertain tax positions		(423	)		165			151
Nonqualified stock option and performance award shortfall (windfall) upon exercise		7,745			(9,352	)		(8,608	)
Other		(284	)		(480	)		370
Total	$	(2,398	)	$	(12,579	)	$	(2,267	)

Schedule of Provision for (Benefit from) Income Taxes

The provision for (benefit from) income taxes is as follows (in thousands):

	Year Ended December 31,
	2022			2021			2020
Current:
Federal	$	129		$	67		$	353
State		395			49			94
Foreign		2,151			212			492
		2,675			328			939
Deferred:
Federal		(48,545	)		(20,181	)		(15,835	)
State		(17,404	)		(7,634	)		(6,115	)
Foreign		(6,574	)		(8,354	)		(6,595	)
		(72,523	)		(36,169	)		(28,545	)
Change in valuation allowance		67,450			23,262			25,339
Total	$	(2,398	)	$	(12,579	)	$	(2,267	)

Schedule of Net Deferred Tax Assets (Liabilities)

The net deferred tax assets (liabilities) are comprised of the following (in thousands):

	As of December 31,
	2022			2021
Deferred tax assets
Lease liability	$	6,094		$	5,945
Tax credits		185			195
Accrued expenses		3,222			3,632
Deferred revenue		1,800			2,882
Net operating loss carryforward		94,817			114,625
Other assets		7,119			10,247
Property and equipment		—			106
Intangible assets		22,843			2,662
Valuation allowance		(85,392	)		(56,252	)
Total net deferred tax assets		50,688			84,042
Deferred tax liabilities
Deferred commissions		(7,193	)		(6,234	)
Intangible assets		(44,568	)		(50,443	)
Property and equipment		(550	)		—
Debt discount		—			(38,156	)
Right-of-use asset		(4,609	)		(5,160	)
Other		(4	)		(131	)
Total deferred tax liabilities		(56,924	)		(100,124	)
Total deferred income tax liabilities	$	(6,236	)	$	(16,082	)

Schedule of Changes in Unrecognized Tax Benefits

The following changes occurred in the amount of unrecognized tax benefits (in thousands):

	Year Ended December 31,
	2022			2021		2020
Beginning balance of unrecognized tax benefits	$	1,490		$	748	$	597
Increases for current year tax positions		127			138		131
Increases (decreases) for prior year tax positions		(577	)		577		—
Ending balance (excluding interest and penalties)		1,040			1,463		728
Interest and penalties		27			27		20
Total	$	1,067		$	1,490	$	748