Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 31, 2022

Payables and Accruals [Abstract]

Summary of Accrued Expenses and Other Current Liabilities

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

	December 31,		December 31,
	2022		2021
Accrued expenses	$	8,494	$	7,326
Indirect tax reserves	6,627		18,392
Indirect tax payables	9,137		10,786
Deferred rent, current	—		803
Other current liabilities	6,989		2,833
Accrued expenses and other current liabilities	$	31,247	$	40,140

Summary of Changes to the Withholding Tax Reserve

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

	Fiscal Year Ended December 31,
	2022		2021		2020
Balance, beginning of period	$	17,036	$	22,166	$	20,926
Amounts charged to (released from) expense	(781)		(5,130)		2,826
Net payments and settlements	(13,727)		—		(1,586)
Balance, end of period	$	2,528	$	17,036	$	22,166