Accrued expenses and other current liabilities (Tables)

9 Months Ended

Sep. 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):

	September 30,		December 31,
	2022		2021
Accrued expenses	$	7,771	$	7,326
Indirect tax reserves	19,259		18,392
Indirect tax payables	7,288		10,786
Deferred rent, current	—		803
Other current liabilities	2,459		2,833
Accrued expenses and other current liabilities	$	36,777	$	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 September 30,				Nine Months Ended September 30,
	2022		2021		2022		2021
Balance, beginning of period	$	15,850	$	22,534	$	17,036	$	22,166
Amounts charged to (released from) expense	201		(4,028)		(985)		(3,660)
Net payments and settlements	—		—		—		—
Balance, end of period	$	16,051	$	18,506	$	16,051	$	18,506