Accrued expenses and other current liabilities (Tables)

12 Months Ended

Dec. 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):

	December 31,		December 31,
	2023		2022
Accrued expenses	$	13,773	$	8,494
Indirect tax reserves	1,432		6,627
Indirect tax payables	8,758		9,137
Other current liabilities	3,815		6,989
Accrued expenses and other current liabilities	$	27,778	$	31,247

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,
	2023		2022		2021
Balance, beginning of period	$	2,528	$	17,036	$	22,166
Amounts charged to (released from) expense	89		(781)		(5,130)
Net payments and settlements	(2,617)		(13,727)		—
Balance, end of period	$	—	$	2,528	$	17,036