Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

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

	Years Ended December 31,
	2022		2021		2020
United States	$	(320,107)	$	(195,208)	$	(179,657)
Foreign	6,118		2,885		826
Total	$	(313,989)	$	(192,323)	$	(178,831)

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes is comprised of the following (in thousands):

	Years Ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	374		107		21
Foreign	1,158		1,012		472
Total current	1,532		1,119		493
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	(435)		(73)		(237)
Total deferred	(435)		(73)		(237)
Total provision for income taxes	$	1,097	$	1,046	$	256

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the U.S. federal statutory income tax rate to our effective tax rate is as follows (in thousands):

	Years Ended December 31,
	2022		2021		2020
Tax at federal statutory rate	$	(65,922)	$	(40,387)	$	(37,552)
State taxes, net of federal effect	374		107		21
Impact on noncontrolling interest	2,872		6,074		4,522
Elimination of acquiree deferred taxes	—		2,149		—
Non-U.S. tax effect	(387)		412		78
Nondeductible expenses and losses	2,258		1,311		908
Stock-based compensation	7,019		5,307		5,956
Loss on debt extinguishment	—		—		214
U.S. tax on foreign earnings (GILTI)	2,525		59		203
(Gain) loss on SK Equity Transaction	(3,932)		2,292		—
Acquisition contingent liability	—		(762)		—
Change in valuation allowance	56,290		24,484		25,906
Provision for income taxes	$	1,097	$	1,046	$	256

Schedule of Deferred Tax Assets and Liabilities

Significant components of our deferred tax assets and liabilities consist of the following (in thousands): 

	December 31,
	2022		2021
Tax credits and net operating loss carryforwards	$	558,779	$	562,384
Lease liabilities	157,890		151,937
Depreciation and amortization	27,681		9,516
Deferred revenue	18,992		23,208
Accruals and reserves	21,084		14,524
Research and development expenditures capitalization	28,965		—
Stock-based compensation	22,675		20,138
Disallowed Interest expenses	29,159		26,730
Investment in PPA entities	4,354		—
Other items - deferred tax assets	1,519		1,528
Gross deferred tax assets	871,098		809,965
Valuation allowance	(758,242)		(689,257)
Net deferred tax assets	112,856		120,708
Investment in PPA entities	—		(7,911)
Managed services - deferred costs	(18,974)		(20,935)
Right-of-use assets and leased assets	(90,682)		(89,165)
Other items - deferred tax liability	(2,049)		(1,742)
Gross deferred tax liabilities	(111,705)		(119,753)
Net deferred tax asset	$	1,151	$	955

Summary of Operating Loss Carryforwards

The expiration of federal and California net operating loss carryforwards is summarized as follows (in billions):

	Federal		California
Expire in 2025 - 2027	$	0.1	$	—
Expire in 2028 - 2032	0.7		0.6
Expire beginning in 2033	0.9		0.8
Carryforward indefinitely	0.4		—
Total	$	2.1	$	1.4

Summary of Tax Credit Carryforwards

The expiration of the federal and California credit carryforwards is summarized as follows (in millions):

	Federal		California
Expire in 2025 - 2027	$	3.1	$	—
Expire in 2028 - 2032	7.8		—
Expire beginning in 2033	26.7		—
Carryforward indefinitely	—		17.4
Total	$	37.6	$	17.4

Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible

A reconciliation of the beginning and ending amounts of unrecognized tax benefits were as follows (in thousands):

	Years Ended December 31,
	2022		2021		2020
Unrecognized tax benefits beginning balance	$	42,010	$	37,753	$	34,480
Gross (decrease) increase for tax positions of prior year	(55)		95		307
Gross increase for tax positions of current year	6,434		4,162		2,966
Unrecognized tax benefits end balance	$	48,389	$	42,010	$	37,753