Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

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,
	2021			2020			2019
Domestic	$	(90,584	)	$	(72,164	)	$	(47,218	)
Foreign		(16,791	)		(23,499	)		(4,607	)
Total	$	(107,375	)	$	(95,663	)	$	(51,825	)

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,
	2021			2020			2019
Income tax at federal statutory rate	$	(22,549	)	$	(20,089	)	$	(10,883	)
Increase (decrease) in tax resulting from:
State income tax expense, net of federal tax effect		(5,018	)		(3,763	)		(3,657	)
Nondeductible permanent items		(87	)		1,659			3,522
Executive compensation		4,885			6,020			—
Foreign rate differential		(1,060	)		(156	)		(367	)
Gain on extinguishment of debt		(2,123	)		—			—
Tax rate change		(1,039	)		—			—
Adjustment to deferred taxes		817			(3,190	)		(1,904	)
Change in valuation allowance		23,262			25,339			22,481
Uncertain tax positions		165			151			128
Nonqualified stock option and performance award windfall    upon exercise		(9,352	)		(8,608	)		(9,128	)
Other		(480	)		370			233
Total	$	(12,579	)	$	(2,267	)	$	425

Schedule of Provision for (Benefit from) Income Taxes

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

	Year Ended December 31,
	2021			2020			2019
Current:
Federal	$	67		$	353		$	—
State		49			94			139
Foreign		212			492			116
		328			939			255
Deferred:
Federal		(20,181	)		(15,835	)		(16,460	)
State		(7,634	)		(6,115	)		(5,100	)
Foreign		(8,354	)		(6,595	)		(751	)
		(36,169	)		(28,545	)		(22,311	)
Change in valuation allowance		23,262			25,339			22,481
Total	$	(12,579	)	$	(2,267	)	$	425

Schedule of Net Deferred Tax Assets (Liabilities)

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

	As of December 31,
	2021			2020
Deferred tax assets
Lease liability	$	5,945		$	4,447
Tax credits		195			9
Accrued expenses		3,632			3,066
Deferred revenue		2,882			555
Net operating loss carryforward		114,625			73,752
Other assets		10,247			7,483
Property and equipment		106			—
Intangible assets		2,662			2,448
Valuation allowance		(56,252	)		(52,320	)
Total net deferred tax assets		84,042			39,440
Deferred tax liabilities
Deferred commissions		(6,234	)		(5,996	)
Intangible assets		(50,443	)		(18,199	)
Property and equipment		—			(685	)
Debt discount		(38,156	)		(20,370	)
Right-of-use asset		(5,160	)		(4,029	)
Other		(131	)		(134	)
Total deferred tax liabilities		(100,124	)		(49,413	)
Total deferred income tax liabilities	$	(16,082	)	$	(9,973	)

Schedule of Changes in Unrecognized Tax Benefits

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

	Year Ended December 31,
	2021		2020		2019
Beginning balance of unrecognized tax benefits	$	748	$	597	$	469
Additions for current year tax positions		138		131		106
Additions for prior year tax positions		577		—		—
Ending balance (excluding interest and penalties)		1,463		728		575
Interest and penalties		27		20		22
Total	$	1,490	$	748	$	597