Income Taxes (Tables)

12 Months Ended

Jul. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

Loss before provision for income taxes by fiscal year consisted of the following:

	Fiscal Year Ended July 31,
	2020			2021			2022
	(in thousands)
Domestic	$	(905,840	)	$	(1,066,307	)	$	(833,507	)
Foreign		50,619			50,534			55,233
Loss before provision for income taxes	$	(855,221	)	$	(1,015,773	)	$	(778,274	)

Schedule of Components of Income Tax Expense (Benefit)

Provision for income taxes by fiscal year consisted of the following:

	Fiscal Year Ended July 31,
	2020			2021			2022
	(in thousands)
Current:
U.S. federal	$	175		$	9		$	13
State and local		79			99			77
Foreign		18,033			21,801			21,578
Total current taxes		18,287			21,909			21,668
Deferred:
U.S. federal		80			24			23
State and local		—			—			—
Foreign		(705	)		(3,446	)		(2,427	)
Total deferred taxes		(625	)		(3,422	)		(2,404	)
Provision for income taxes	$	17,662		$	18,487		$	19,264

Schedule of Effective Income Tax Rate Reconciliation

The income tax provision differs from the amount of income tax determined by applying the applicable U.S. federal statutory income tax rate of 21% to pre-tax loss. The reconciliation of the statutory federal income tax and our effective income tax is as follows:

	Fiscal Year Ended July 31,
	2020			2021			2022
	(in thousands)
U.S. federal income tax at statutory rate	$	(179,514	)	$	(213,391	)	$	(163,438	)
Change in valuation allowance		164,453			171,270			117,292
Non-deductible item on fair value remeasurement of    derivative liability		—			56,546			41,589
Stock-based compensation		30,913			4,663			14,462
Effect of foreign operations		12,676			9,851			11,210
Research and development tax credits		(19,210	)		(14,694	)		(9,455	)
Non-deductible expenses		5,393			1,739			6,646
Change in unrecognized tax benefit		1,863			2,631			655
State income taxes		79			99			77
Transfer pricing adjustments		7			—			—
Other		1,002			(227	)		226
Total	$	17,662		$	18,487		$	19,264

Schedule of Deferred Tax Assets and Liabilities

The temporary differences that give rise to significant portions of deferred tax assets and liabilities are as follows:

	As of July 31,
	2021			2022
	(in thousands)
Deferred tax assets:
Net operating loss carryforward	$	573,944		$	665,757
Tax credit carryforward		164,984			184,376
Deferred revenue		168,417			170,243
Leases		40,011			38,843
Interest expense carryforward		15,492			32,692
Intangible assets		28,557			25,403
Accruals and reserves		21,727			23,045
Stock-based compensation		18,957			17,631
Property and equipment		3,385			4,115
Other assets		26,394			23,412
Total deferred tax assets		1,061,868			1,185,517
Deferred tax liabilities:
Deferred commission expense		(83,054	)		(86,253	)
Leases		(38,368	)		(39,886	)
Convertible notes		(246	)		(38,925	)
Prepaid expenses		(2,013	)		(2,290	)
Property and equipment		(3,681	)		(1,271	)
Acquisition-related		(4,633	)		(1,224	)
Other		(2,764	)		(3,142	)
Total deferred tax liabilities		(134,759	)		(172,991	)
Valuation allowance		(918,689	)		(1,002,546	)
Net deferred tax assets	$	8,420		$	9,980

Schedule of Unrecognized Tax Benefits Roll Forward

A reconciliation of our unrecognized tax benefits, excluding accrued interest and penalties, is as follows:

	Fiscal Year Ended July 31,
	2021			2022
	(in thousands)
Balance at the beginning of the year	$	85,257		$	89,775
Increases related to current year tax positions		4,335			3,499
Increases related to prior year tax positions		328			604
Decreases related to prior year tax positions		—			(2,263	)
Lapse of statute of limitations/Settlements		(145	)		(942	)
Balance at the end of the year	$	89,775		$	90,673