Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following (in thousands):

	December 31,		December 31,
	2021		2020
Accrued expenses	$	7,326	$	6,796
Indirect tax reserves	18,392		26,645
Indirect tax payables	10,786		11,365
Deferred rent, current	803		597
Other current liabilities	2,833		1,375
Total accrued expenses and other current liabilities	$	40,140	$	46,778

Schedule of Changes to the Withholding Tax Reserve

Changes to the instructor withholding tax reserve are as follows (in thousands):

	Fiscal Year Ended December 31,
	2021		2020		2019
Balance, beginning of period	$	22,166	$	20,926	$	12,540
Amounts charged to expense	(5,130)		2,826		8,386
Net payments and settlements	—		(1,586)		—
Balance, end of period	$	17,036	$	22,166	$	20,926