Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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,
	2023		2022		2021
United States	$	(310,243)	$	(320,107)	$	(195,208)
Foreign	4,200		6,118		2,885
Total	$	(306,043)	$	(313,989)	$	(192,323)

Schedule of Components of Income Tax Expense (Benefit)

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

	Years Ended December 31,
	2023		2022		2021
Current:
Federal	$	—	$	—	$	—
State	246		374		107
Foreign	1,640		1,158		1,012
Total current	1,886		1,532		1,119
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	8		(435)		(73)
Total deferred	8		(435)		(73)
Total provision for income taxes	$	1,894	$	1,097	$	1,046

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,
	2023		2022		2021
Tax at federal statutory rate	$	(64,270)	$	(65,922)	$	(40,387)
State taxes, net of federal effect	246		374		107
Impact of noncontrolling interest	1,222		2,872		6,074
Elimination of acquiree deferred taxes	—		—		2,149
Non-U.S. tax effect	1,067		(387)		412
Nondeductible expenses and losses	5,239		2,258		1,311
Stock-based compensation	3,222		7,019		5,307
Loss on debt extinguishment	—		—		—
U.S. tax on foreign earnings (GILTI)	86		2,525		59
(Gain) loss on SK Equity Transaction	11,811		(3,932)		2,292
Acquisition contingent liability	—		—		(762)
Change in valuation allowance	43,271		56,290		24,484
Provision for income taxes	$	1,894	$	1,097	$	1,046

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
	2023		2022
Tax credits and net operating loss carryforwards	$	574,679	$	558,779
Lease liabilities	151,470		157,890
Depreciation and amortization	59,790		27,681
Deferred revenue	13,580		18,992
Accruals and reserves	36,096		21,084
Research and development expenditures capitalization	53,991		28,965
Stock-based compensation	19,698		22,675
Disallowed Interest expenses	29,581		29,159
Investment in PPA entities	—		4,354
Other items — deferred tax assets	1,695		1,519
Gross deferred tax assets	940,580		871,098
Valuation allowance	(831,597)		(758,242)
Net deferred tax assets	108,983		112,856
Managed services — deferred costs	(16,826)		(18,974)
Right-of-use assets and leased assets	(88,391)		(90,682)
Other items — deferred tax liability	(2,381)		(2,049)
Gross deferred tax liabilities	(107,598)		(111,705)
Net deferred tax asset	$	1,385	$	1,151

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 2024 — 2028	$	0.2	$	0.1
Expire in 2029 — 2033	0.7		0.6
Expire beginning in 2034	0.8		0.8
Carryforward indefinitely	0.4		—
Total	$	2.1	$	1.5

Summary of Tax Credit Carryforwards

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

	Federal		California
Expire in 2024 — 2028	$	4.3	$	—
Expire in 2029 — 2033	7.9		—
Expire beginning in 2034	33.5		—
Carryforward indefinitely	—		19.1
Total	$	45.7	$	19.1

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,
	2023		2022		2021
Unrecognized tax benefits beginning balance	$	48,389	$	42,010	$	37,753
Gross decrease for tax positions of prior year	(152)		(55)		—
Gross increase for tax positions of prior year	1,307		—		95
Gross increase for tax positions of current year	8,613		6,434		4,162
Unrecognized tax benefits end balance	$	58,157	$	48,389	$	42,010