Income Taxes (Tables)

12 Months Ended

Dec. 31, 2020

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,
	2020			2019			2018
Domestic	$	(72,164	)	$	(47,218	)	$	(41,985	)
Foreign		(23,499	)		(4,607	)		(4,734	)
Total	$	(95,663	)	$	(51,825	)	$	(46,719	)

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,
	2020			2019			2018
Income tax at federal statutory rate	$	(20,089	)	$	(10,883	)	$	(9,811	)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect		(3,763	)		(3,657	)		(2,749	)
Nondeductible permanent items		1,659			3,522			(1,522	)
Executive Compensation		6,020			—			—
Foreign rate differential		(156	)		(367	)		552
Tax rate change		—			—			134
Adjustment to deferred taxes		(3,190	)		(1,904	)		307
Change in valuation allowance		25,339			22,481			15,805
Uncertain tax positions		151			128			143
Nonqualified stock option and performance award windfall    upon exercise		(8,608	)		(9,128	)		(1,983	)
Other		370			233			(80	)
Total	$	(2,267	)	$	425		$	796

Schedule of Provision for (Benefit from) Income Taxes

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

	Year Ended December 31,
	2020			2019			2018
Current:
Federal	$	353		$	—		$	—
State		94			139			48
Foreign		492			116			753
		939			255			801
Deferred:
Federal		(15,835	)		(16,460	)		(11,425	)
State		(6,115	)		(5,100	)		(3,250	)
Foreign		(6,595	)		(751	)		(1,135	)
		(28,545	)		(22,311	)		(15,810	)
Change in valuation allowance		25,339			22,481			15,805
Total	$	(2,267	)	$	425		$	796

Schedule of Net Deferred Tax Assets (Liabilities)

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

	As of December 31,
	2020			2019
Deferred tax assets
Lease liability	$	4,447		$	4,295
AMT credit		9			9
Accrued expenses		3,066			2,837
Deferred revenue		555			—
Net operating loss carryforward		73,752			50,950
Other assets		7,483			6,967
Intangible assets		2,448			2,416
Valuation allowance		(52,320	)		(24,637	)
Total net deferred tax assets		39,440			42,837
Deferred tax liabilities
Deferred commissions		(5,996	)		(4,308	)
Deferred revenue		—			(336	)
Intangible assets		(18,199	)		(7,948	)
Property and equipment		(685	)		(296	)
Debt discount		(20,370	)		(26,589	)
Right-of-use asset		(4,029	)		(3,909	)
Deferred state taxes		—			(1,101	)
Other		(134	)		(352	)
Total deferred tax liabilities		(49,413	)		(44,839	)
Total non-current deferred income tax liabilities	$	(9,973	)	$	(2,002	)

Schedule of Changes in Unrecognized Tax Benefits

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

	Year Ended December 31,
	2020		2019		2018
Beginning balance of unrecognized tax benefits	$	597	$	469	$	326
Additions for current year tax positions		131		106		142
Reductions for prior year tax positions		—		—		(14	)
Ending balance (excluding interest and penalties)		728		575		454
Interest and penalties		20		22		15
Total	$	748	$	597	$	469