Accrued expenses and other current liabilities (Tables)

3 Months Ended

Mar. 31, 2022

Payables and Accruals [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

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

	March 31,		December 31,
	2022		2021
Accrued expenses	$	5,524	$	7,326
Indirect tax reserves	17,411		18,392
Indirect tax payables	9,790		10,786
Deferred rent, current	—		803
Other current liabilities	2,972		2,833
Accrued expenses and other current liabilities	$	35,697	$	40,140

Schedule of Changes to the Withholding Tax Reserve

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

	Three Months Ended March 31,
	2022		2021
Balance, beginning of period	$	17,036	$	22,166
Amounts charged to (released from) expense	(1,343)		168
Net payments and settlements	—		—
Balance, end of period	$	15,693	$	22,334