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Equity Incentive Plans and Stock-Based Compensation (Tables)
9 Months Ended
Sep. 30, 2021
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]  
Summary of Stock-based Compensation Expense

The following table summarizes stock-based compensation expense by line item in the accompanying condensed combined consolidated statements of operations:

 

 

 

Three Months Ended

September 30,

 

 

Nine Months Ended

September 30,

 

 

 

2021

 

 

2020

 

 

2021

 

 

2020

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(In thousands)

 

Cost of revenue

 

$

282

 

 

$

60

 

 

$

756

 

 

$

192

 

Sales, general and administrative

 

 

4,889

 

 

 

1,414

 

 

 

11,061

 

 

 

3,634

 

Product development

 

 

641

 

 

 

157

 

 

 

1,839

 

 

 

460

 

    Stock-based compensation expense, net of amounts capitalized (1)

 

 

5,812

 

 

 

1,631

 

 

 

13,656

 

 

 

4,286

 

     Income tax benefits (expense) related to stock-based

          compensation expense

 

$

832

 

 

$

(140

)

 

$

5,987

 

 

$

(476

)