Accrued expenses and other current liabilities (Tables)

9 Months Ended

Sep. 30, 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):

	September 30,		December 31,
	2023		2022
Accrued expenses	$	17,463	$	8,494
Indirect tax reserves	1,327		6,627
Indirect tax payables	7,471		9,137
Other current liabilities	4,779		6,989
Accrued expenses and other current liabilities	$	31,040	$	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 September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
Balance, beginning of period	$	2,617	$	15,850	$	2,528	$	17,036
Amounts charged to (released from) expense	—		201		89		(985)
Net payments and settlements	(2,617)		—		(2,617)		—
Balance, end of period	$	—	$	16,051	$	—	$	16,051