Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income (Loss) before Income Tax, Domestic and Foreign

The components of loss before income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Domestic	$	(916,592)	$	(472,141)	$	(244,395)
Foreign	(13,997)		(31,659)		(19,952)
	$	(930,589)	$	(503,800)	$	(264,347)

Schedule of Provision for (benefit from) Income Taxes

The components of the provision for/(benefit from) income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current provision:
Federal	$	144	$	—	$	—
State	2,405		678		10
Foreign	1,582		—		25
Total current provision	4,131		678		35
Deferred provision:
Federal	(474)		(878)		(6,032)
State	(105)		(120)		(659)
Foreign	—		—		—
Total deferred provision	(579)		(998)		(6,691)
Provision for/(benefit from) income taxes	$	3,552	$	(320)	$	(6,656)

Schedule of Effective Income Tax Rate Reconciliation

The provision for/(benefit from) income taxes differs from the amount estimated by applying the statutory income (loss) before taxes as follows:

	Year Ended December 31,
	2022		2021		2020
Federal tax (benefit) at statutory rate	21	%	21	%	21	%
State tax (benefit) at statutory rate, net of federal benefit	2		2		1
Research and development credits	2		10		3
Change in valuation allowance	(21)		(117)		(21)
Stock-based compensation	(4)		84		0
Foreign rate differential	0		0		(2)
Other	0		0		1
Provision for/(benefit from) income taxes	0	%	0	%	3	%

Schedule of Deferred Tax Assets and Liabilities

The following table presents the components of the Company’s deferred tax assets (liabilities) for the periods presented (in thousands):

	December 31,
	2022		2021		2020
Deferred tax assets:
Accrued expenses	$	13,593	$	11,466	$	5,781
Deferred revenue	198,130		107,221		35,026
Net operating loss carryforwards	490,309		505,668		76,509
Tax credit carryforwards	85,527		65,855		17,052
Stock-based compensation	28,238		35,368		3,891
Operating lease liabilities	130,688		56,897		—
Capitalized research and development	178,488		—		—
Interest	—		1,556		—
Other	1,988		1,369		766
Total gross deferred tax asset	1,126,961		785,400		139,025
Less: valuation allowance	(907,226)		(711,297)		(122,328)
Net deferred tax assets	219,735		74,103		16,697
Deferred tax liabilities:
Fixed assets	(92,009)		(13,889)		(10,934)
Intangible assets	(6,694)		(9,060)		(5,763)
Operating lease right-of-use assets	(121,032)		(51,154)		—
Total deferred tax liabilities	(219,735)		(74,103)		(16,697)
Net deferred taxes	$	0	$	0	$	0

Schedule of Unrecognized Tax Benefits Roll Forward

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

	As of December 31,
	2022		2021		2020
Unrecognized tax benefits at beginning of year	$	72,919	$	19,386	$	10,121
Increases related to current year tax positions	25,458		53,440		8,998
Increases related to prior year tax positions	865		93		481
Decreases related to prior year tax positions	(2,870)		—		(215)
Unrecognized tax benefits at end of year	$	96,372	$	72,919	$	19,386