Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023			2022			2021
Domestic	$	(12,682	)	$	(30,297	)	$	(90,584	)
Foreign		(30,915	)		(33,275	)		(16,791	)
Total	$	(43,597	)	$	(63,572	)	$	(107,375	)

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,
	2023			2022			2021
Income tax at federal statutory rate	$	(9,155	)	$	(13,350	)	$	(22,549	)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect		1,823			658			(5,018	)
Nondeductible permanent items		190			1,169			(87	)
Accrued legal dispute		5,250			—			—
Executive compensation		746			746			4,885
Global Intangible Low-Taxed Income		—			3,055			—
Foreign rate differential		(344	)		(638	)		(1,060	)
Gain on extinguishment of debt		—			—			(2,123	)
Research and development tax credits		(749	)		—			—
Adoption of ASU 2020-06		—			(70,503	)		—
Tax rate change		(12	)		(3	)		(1,039	)
Adjustment to deferred taxes		(9,425	)		1,980			817
Change in valuation allowance		8,246			67,450			23,262
Uncertain tax positions		—			(423	)		165
Nonqualified stock option and performance award shortfall (windfall) upon exercise		7,482			7,745			(9,352	)
Other		(344	)		(284	)		(480	)
Total	$	3,708		$	(2,398	)	$	(12,579	)

Schedule of Provision for (Benefit from) Income Taxes

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

	Year Ended December 31,
	2023			2022			2021
Current:
Federal	$	253		$	129		$	67
State		1,352			395			49
Foreign		4,073			2,151			212
		5,678			2,675			328
Deferred:
Federal		(227	)		(48,545	)		(20,181	)
State		(745	)		(17,404	)		(7,634	)
Foreign		(9,244	)		(6,574	)		(8,354	)
		(10,216	)		(72,523	)		(36,169	)
Change in valuation allowance		8,246			67,450			23,262
Total	$	3,708		$	(2,398	)	$	(12,579	)

Schedule of Net Deferred Tax Assets (Liabilities)

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

	As of December 31,
	2023			2022
Deferred tax assets
Lease liability	$	5,022		$	6,094
Tax credits		3,091			185
Accrued expenses		3,312			3,222
Deferred revenue		1,298			1,800
NOL carryforward		91,257			94,817
Other assets		5,227			7,119
Property and equipment		180			—
Intangible assets		28,988			22,843
Valuation allowance		(93,988	)		(85,392	)
Total net deferred tax assets		44,387			50,688
Deferred tax liabilities
Deferred commissions		(9,095	)		(7,193	)
Intangible assets		(35,943	)		(44,568	)
Property and equipment		—			(550	)
Right-of-use asset		(3,668	)		(4,609	)
Other		1			(4	)
Total deferred tax liabilities		(48,705	)		(56,924	)
Total deferred income tax liabilities	$	(4,318	)	$	(6,236	)

Schedule of Changes in Unrecognized Tax Benefits

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

	Year Ended December 31,
	2023			2022			2021
Beginning balance of unrecognized tax benefits	$	1,067		$	1,490		$	748
Increases for current year tax positions		—			127			138
Increases (decreases) for prior year tax positions		32			(577	)		577
Decreases due to settlements with taxing authorities		(1,099	)		—			—
Ending balance (excluding interest and penalties)		—			1,040			1,463
Interest and penalties		—			27			27
Total	$	—		$	1,067		$	1,490