Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Loss Before Income Taxes

Loss before income taxes was as follows (in thousands):

	Years ended December 31,
	2021			2020
Domestic	$	(59,702	)	$	(68,636	)
Foreign		(41,142	)		(14,989	)
Loss before income tax (expense) benefit	$	(100,844	)	$	(83,625	)

Components of Federal, State, and Foreign Income Tax (Expense) Benefit

The federal, state, and foreign income tax (expense) benefit consists of the following:

	Years ended December 31,
	2021			2020
Current:
U.S. – Federal	$	—		$	—
U.S. – State	—				—
Foreign	—			—
Total current		—			—
Deferred:
U.S. – Federal		(1,690	)		1,607
U.S. – State		98			234
Foreign		(501	)		162
Total deferred		(2,093	)		2,003
Total income tax (expense) benefit	$	(2,093	)	$	2,003

Schedule of Effective Tax Rate of Provision for Income Taxes Differed From Federal Statutory Rate

The effective tax rate of the provision for income taxes differed from the federal statutory rate as follows:

	Years ended December 31,
	2021			2020
Federal tax benefit at statutory rate		21.0	%		21.0	%
State taxes, net of federal benefit		1.1	%		0.2	%
Change in valuation allowance		(13.8	%)		(12.0	%)
Foreign rate differential		(4.4	%)		1.0	%
Redeemable convertible preferred stock tranche liability		0.0	%		(7.0	%)
U.S. impact of foreign operations		(4.5	%)		0.0	%
Other		(1.5	%)		(0.9	%)
Effective income tax rate		(2.1	%)		2.3	%

Components of Deferred Tax Assets and Liabilities

The significant components of deferred tax assets and liabilities consisted of the following (in thousands):

	December 31,
	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	53,923		$	16,781
Accruals and reserves		1,350			928
Contingent payments		3,350		—
Stock-based compensation expense		2,821			2,134
Business tax credits		2,450			1,372
Other		2,523		—
Lease liabilities		9,824			10,010
Gross deferred tax assets		76,241			31,225
Valuation allowance		(59,762	)		(15,017	)
Total deferred tax assets, net of valuation allowance		16,479			16,208
Deferred tax liabilities:
Fixed asset basis		(2,142	)		(2,541	)
Right of use asset		(12,299	)		(13,318	)
Intangible asset basis		(2,773	)		(16,726	)
Total deferred tax liabilities		(17,214	)		(32,585	)
Net deferred tax assets and liabilities	$	(735	)	$	(16,377	)

Summary of Activities Related to Unrecognized Benefits

The following table summarizes the activity related to our unrecognized benefits (in thousands):

	Year Ended December 31,
	2021			2020
Balance at beginning of year	$	753		$	753
Additions based on tax positions related to prior year		—			—
Reductions based on tax positions related to prior year		(753	)		—
Additions based on tax positions related to current year		—			—
Reductions based on tax positions related to current year		—			—
Balance at end of year	$	—		$	753