Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Components of the provision for (benefit from) income taxes

The components of the provision for (benefit from) income taxes were as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Current
Federal	$	—	$	—	$	—
State	$	—	$	22	$	—
Foreign	$	130	$	43	$	—
Deferred
Federal	$	—	$	—	$	—
State	$	—	$	—	$	—
Foreign	$	(26)	$	(5)	$	—
Total	$	104	$	60	$	—

Loss before income tax

Loss before income taxes was as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
United States	$	(49,551)	$	(51,777)	$	(40,278)
Foreign	(83)		147		(143)
Total	$	(49,634)	$	(51,630)	$	(40,421)

Reconciliation of effective tax rate

The following reconciles the differences between the federal statutory income tax rate in effect in each year to the Company’s effective tax rate:

	Year Ended December 31,
	2022		2021		2020
Statutory federal tax rate	21.00	%	21.00	%	21.00	%
State tax, net of federal tax effect	1.02		2.64		(0.74)
Stock compensation	(4.07)		3.51		(3.49)
Change in valuation allowance	(17.94)		(27.21)		(16.34)
Other	(0.03)		(0.06)		(0.43)
Effective tax rate	(0.02)	%	(0.12)	%	—	%

Components of deferred tax assets and liabilities

The components of deferred tax assets and (liabilities) were as follows (in thousands):

	December 31, 2022		December 31, 2021
Deferred tax assets:
Net operating losses	$	42,181	$	41,167
Sales and use tax reserves	195		195
Stock compensation	3,449		1,808
Compensation related accruals	933		846
Interest expense limitations	487		527
Leases	1,421		1,123
Other	55		55
Fixed assets	736		475
Capitalized research expenses	5,411		—
Valuation allowance	(48,723)		(40,101)
Total deferred tax assets - net	6,145		6,095
Deferred tax liabilities:
State taxes	(1,267)		(1,193)
Intangible assets	(342)		(528)
Deferred contract costs	(4,512)		(4,369)
Total deferred tax liabilities	(6,121)		(6,090)
Net deferred taxes assets	$	24	$	5

Activity of deferred tax asset valuation allowance

Activity of the deferred tax asset valuation allowance was as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Balance at beginning of the year	$	40,101	$	26,052	$	20,537
Charged to costs and expense	8,622		14,049		5,515
Balance at end of the year	$	48,723	$	40,101	$	26,052