Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

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

	Years Ended December 31,
	2021		2020		2019
United States	$	(195,208)	$	(179,657)	$	(324,467)
Foreign	2,885		826		1,634
Total	$	(192,323)	$	(178,831)	$	(322,833)

Schedule of Components of Income Tax Expense (Benefit)

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

	Years Ended December 31,
	2021		2020		2019
Current:
Federal	$	—	$	—	$	—
State	107		21		26
Foreign	1,012		472		595
Total current	1,119		493		621
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	(73)		(237)		12
Total deferred	(73)		(237)		12
Total provision for income taxes	$	1,046	$	256	$	633

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,
	2021		2020		2019
Tax at federal statutory rate	$	(40,387)	$	(37,552)	$	(67,795)
State taxes, net of federal effect	107		21		26
Impact on noncontrolling interest	6,074		4,522		4,001
Elimination of acquiree deferred taxes	2,149		—		—
Non-U.S. tax effect	412		78		264
Nondeductible expenses	3,603		908		144
Stock-based compensation	5,307		5,956		6,484
Loss on debt extinguishment	—		214		—
U.S. tax on foreign earnings (GILTI)	59		203		221
Acquisition contingent liability	(762)		—		—
Change in valuation allowance	24,484		25,906		57,288
Provision for income taxes	$	1,046	$	256	$	633

Schedule of Deferred Tax Assets and Liabilities

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

	December 31,
	2021		2020
Tax credits and net operating loss carryforwards	$	562,384	$	510,599
Lease liabilities	151,937		128,151
Depreciation and amortization	9,516		7,541
Deferred revenue	23,208		27,134
Accruals and reserves	14,524		15,068
Stock-based compensation	20,138		35,815
Other items - deferred tax assets	28,258		25,931
Gross deferred tax assets	809,965		750,239
Valuation allowance	(689,257)		(614,958)
Net deferred tax assets	120,708		135,281
Investment in PPA entities	(7,911)		(10,757)
Discount upon issuance of debt	—		(29,513)
Managed services - deferred costs	(20,935)		(21,898)
Right-of-use assets and leased assets	(89,165)		(70,818)
Other items - deferred tax liability	(1,742)		(1,413)
Gross deferred tax liabilities	(119,753)		(134,399)
Net deferred tax asset	$	955	$	882

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 2022 - 2026	$	0.1	$	—
Expire in 2027-2031	0.6		0.5
Expire beginning in 2032	1.0		0.8
Carryforward indefinitely	0.4		—
Total	$	2.1	$	1.3

Summary of Tax Credit Carryforwards

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

	Federal		California
Expire in 2022 - 2026	$	1.7	$	—
Expire in 2027 - 2031	7.2		—
Expire beginning in 2032	23.9		—
Carryforward indefinitely	—		15.9
Total	$	32.8	$	15.9

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,
	2021		2020
Unrecognized tax benefits beginning balance	$	37,753	$	34,480
Gross decrease for tax positions of prior year	—		—
Gross increase for tax positions of prior year	95		307
Gross increase for tax positions of current year	4,162		2,966
Unrecognized tax benefits end balance	$	42,010	$	37,753