Accrued expenses and other current liabilities (Tables)

3 Months Ended

Mar. 31, 2023

Payables and Accruals [Abstract]

Summary of Accrued Expenses and Other Current Liabilities

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

	March 31,		December 31,
	2023		2022
Accrued expenses	$	7,262	$	8,494
Indirect tax reserves	4,158		6,627
Indirect tax payables	7,968		9,137
Other current liabilities	7,032		6,989
Accrued expenses and other current liabilities	$	26,420	$	31,247

Summary of Changes to the Withholding Tax Reserve

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

	Three Months Ended March 31,
	2023		2022
Balance, beginning of period	$	2,528	$	17,036
Amounts charged to (released from) expense	44		(1,343)
Net payments and settlements	—		—
Balance, end of period	$	2,572	$	15,693