Accrued expenses and other current liabilities (Tables)

6 Months Ended

Jun. 30, 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):

	June 30,		December 31,
	2022		2021
Accrued expenses	$	6,495	$	7,326
Indirect tax reserves	16,138		18,392
Indirect tax payables	7,616		10,786
Deferred rent, current	—		803
Other current liabilities	3,471		2,833
Accrued expenses and other current liabilities	$	33,720	$	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 June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Balance, beginning of period	$	15,693	$	22,334	$	17,036	$	22,166
Amounts charged to (released from) expense	157		200		(1,186)		368
Net payments and settlements	—		—		—		—
Balance, end of period	$	15,850	$	22,534	$	15,850	$	22,534