Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of income (loss) before provision for income taxes consisted of the following (in thousands):


	Fiscal Year Ended December 31,
	2022		2021		2020
Domestic	$	(155,528)	$	(80,243)	$	(77,212)
Foreign	3,939		1,400		2,741
Total net loss before taxes	$	(151,589)	$	(78,843)	$	(74,471)

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes consisted of the following (in thousands):


	Fiscal Year Ended December 31,
	2022		2021		2020
Current:
Federal	$	—	$	—	$	—
State	45		183		63
Foreign	2,241		1,149		2,937
Total current income tax expense	2,286		1,332		3,000
Deferred:
Federal	—		—		—
State	—		—		—
Foreign	—		(149)		149
Total deferred income tax expense	—		(149)		149
Total provision for income taxes	$	2,286	$	1,183	$	3,149

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation between the statutory federal income tax rate and the Company’s effective tax rate as a percentage of loss before income taxes is as follows:


	Fiscal Year Ended December 31,
	2022		2021		2020
Federal tax expense	21.00	%	21.00	%	21.00	%
State taxes, net of federal benefit	1.24	%	1.07	%	1.17	%
Foreign rate differential	(0.33)	%	(0.12)	%	(0.32)	%
Withholding taxes	(0.60)	%	(0.78)	%	(3.06)	%
Nondeductible compensation	(2.52)	%	(5.29)	%	—	%
Stock-based compensation	(3.18)	%	0.27	%	(1.94)	%
Change in valuation allowance	(21.41)	%	(34.54)	%	(21.16)	%
Research and development credits	4.69	%	16.87	%	—	%
Other	(0.40)	%	0.02	%	0.08	%
Effective tax rate	(1.51)	%	(1.50)	%	(4.23)	%

Schedule of Deferred Tax Assets and Liabilities

Significant components of the net deferred tax assets (liabilities) for the fiscal years ended December 31, 2022 and 2021, consisted of the following (in thousands):


	December 31,		December 31,
	2022		2021
Deferred tax assets:
Accruals and reserves	$	5,107	$	4,795
Deferred revenue	61,285		45,268
Net operating loss	30,047		42,008
Research and development tax credits	20,412		13,301
Stock-based compensation expense	7,995		2,952
Indirect tax reserves	1,496		4,107
Property and equipment, net	2,031		1,799
Capitalized research and development costs	23,475		—
Operating lease liabilities	2,767		—
Other	491		351
Gross deferred tax assets	155,106		114,581
Valuation allowance	(129,453)		(97,010)
Total deferred tax assets	25,653		17,571
Deferred tax liabilities:
Deferred contract costs	(14,814)		(10,009)
Operating lease right-of-use assets	(2,245)		—
Other deferred tax liabilities	(8,594)		(7,562)
Total deferred tax liabilities	(25,653)		(17,571)
Net deferred tax liabilities	$	—	$	—

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of the beginning and ending balance of unrecognized tax benefit is as follows (in thousands):


	Fiscal Year Ended December 31,
	2022		2021		2020
Gross unrecognized tax benefits at the beginning of the year	$	3,608	$	10,580	$	146
Increases (decreases) related to prior year tax positions	224		(7,892)		7,006
Increases related to current year tax positions	1,478		920		3,428
Statute of limitations expirations	—		—		—
Gross unrecognized tax benefits at the end of the year	$	5,310	$	3,608	$	10,580