Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule of Components of Loss Before Income Taxes

The components of loss before income taxes by tax jurisdiction were as follows:

	Year Ended December 31,
	2023		2022		2021
United States	$	(231,790)	$	(185,612)	$	(165,160)
Foreign	1,215		730		591
Loss before income tax expense	$	(230,575)	$	(184,882)	$	(164,569)

Schedule of Significant Components of Income Tax Expense (Benefit)

The components of income tax expense (benefit) were as follows:

	Year Ended December 31,
	2023		2022		2021
Current:
Federal	$	—	$	—	$	—
State	83		353		38
Foreign	(139)		18		—
	(56)		371		38
Deferred:
Federal	(6,347)		—		—
State	(2,025)		—		—
Foreign	815		(473)		(678)
	(7,557)		(473)		(678)
Total:
Federal	(6,347)		—		—
State	(1,942)		353		38
Foreign	676		(455)		(678)
Income tax benefit	$	(7,613)	$	(102)	$	(640)

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of the Company's effective tax rate to the statutory federal rate is as follows:

	Year Ended December 31,
	2023		2022		2021
Taxes at federal statutory rate	21.0	%	21.0	%	21.0	%
State taxes, net of federal effect	6.5	%	4.6	%	4.0	%
Share-based compensation	(3.1)	%	3.9	%	4.5	%
Executive compensation	(11.0)	%	(13.8)	%	(8.3)	%
Research and development credits	17.0	%	—	%	—	%
Change in uncertain tax positions	(4.2)	%	—	%	—	%
Mergers and acquisitions	3.5	%	—	%	—	%
Nondeductible compensation	(7.4)	%	—	%	—	%
Other	(1.6)	%	1.4	%	(0.3)	%
Change in valuation allowance	(17.4)	%	(17.0)	%	(20.5)	%
Effective tax rate	3.3	%	0.1	%	0.4	%

Schedule of Components of Deferred Taxes

Deferred tax assets and liabilities consist of the following:

	December 31
	2023		2022
Deferred tax assets:
Federal and state net operating losses	$	50,498	$	33,497
Research and development credits	27,729		77
Property and equipment	586		205
Accruals and other	9,016		20,884
Share-based compensation	10,484		14,490
Research and development capitalization expenditures	36,743		23,404
Reserve for contract contingencies and processing errors	951		614
Deferred revenue	1,018		6,011
Lease liability	2,288		3,061
Total deferred tax assets	139,313		102,243
Less valuation allowance	(128,150)		(98,816)
Total deferred tax assets, net of valuation allowance	11,163		3,427
Deferred tax liabilities:
Intangibles	(9,025)		—
Right-of-use asset	(1,643)		(2,220)
Total deferred tax liabilities	(10,668)		(2,220)
Net deferred tax assets	$	495	$	1,207

Reconciliation of the beginning and ending amount of gross unrecognized tax benefits

A reconciliation of the total amounts of unrecognized tax benefits was as follows:

	Year Ended December 31,
	2023		2022		2021
Beginning balance	$	—	$	—	$	—
Reductions of tax positions taken during previous years	—		—		—
Additions based on uncertain tax positions related to the current period	3,238		—		—
Additions based on uncertain tax positions related to the prior periods	6,562		—		—
Ending balance	$	9,800	$	—	$	—