Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Pretax Earnings from Continuing Operations

Pretax earnings from continuing operations consist of the following:

	Year ended December 31,
(in thousands)	2021			2020			2019
United States	$	(62,558	)	$	(31,891	)	$	(38,720	)
Non-U.S.		(14,153	)		(5,644	)		(3,842	)
Total pre-tax earnings	$	(76,711	)	$	(37,535	)	$	(42,562	)

Schedule Components of Provision for Income Taxes

Our components of the provision for income taxes are as follows:

	Year ended December 31,
(in thousands)	2021			2020		2019
Income tax provision (benefit)
Current:
Federal	$	—		$	—	$	—
State	11			24			25
Foreign	134			1			3
Total current	$	145		$	25	$	28
Deferred:
Federal		(202	)		—		—
State		23			—		—
Foreign		—			—		—
Total deferred		(179	)		—		—
Total provision (benefit)	$	(34	)	$	25	$	28

Schedule of Effective Income Tax Rate Reconciliation

Current income tax expense for the period is a result of the Texas Gross Margin tax in the case of the state tax expense and taxable profits in Ireland, the Ukraine and Singapore in the case of the foreign tax expense along with withholding taxes. Deferred income tax expense is a result of taxable temporary differences related to indefinite-lived assets along with a tax benefit related to the reduction of the valuation allowance.

	Year ended December 31,
(in thousands)	2021			2020			2019
U.S. federal taxes at statutory rate		21.00	%		21.00	%		21.00	%
State taxes, net of federal benefit		5.58			4.91			3.25
Foreign tax rate differentials		0.83			0.66			0.33
Research and development credit		2.65			4.97			3.24
Purchase price accounting		0.35			0.00			0.00
Stock-based compensation		26.29			16.97			0.38
162(m) addback		(15.65	)		0.00			0.00
Permanent differences, other		(0.92	)		(8.17	)		(3.77	)
Change in valuation allowance		(40.09	)		(40.41	)		(24.50	)
Other		—			—			—
Effective tax rate		0.04	%		(0.07	)%		(0.07	)%

Significant Components of Deferred Taxes

Significant components of deferred taxes are as follows:

	December 31,
(in thousands)	2021			2020
Deferred tax assets:
Net operating loss and credit carryforwards	$	76,475		$	52,216
Lease liabilities		2,834			3,868
Deferred revenue		358			426
Depreciation and amortization		7,942			8,381
Stock-based compensation		3,367			2,401
Other		7,954			1,721
Gross deferred tax assets	$	98,930		$	69,013
Valuation allowance		(92,531	)		(62,917	)
Deferred tax liabilities:
Foreign DTLs		(429	)		—
Goodwill DTL		(321	)		—
Deferred commission		(1,885	)		(1,448	)
Right-of-use assets		(2,049	)		(2,904	)
Prepaid expenses and other		(1,809	)		(1,744	)
Gross deferred tax liabilities		(6,493	)		(6,096	)
Net deferred tax assets	$	(94	)	$	—

Reconciliation of Liability for Unrecognized Tax Benefits

A reconciliation of our liability for unrecognized tax benefits is as follows:

	December 31,
(in thousands)	2021		2020
Balance, beginning of year	$	—	$	—
Increase for tax positions related to the current year		—		—
Increase for tax positions related to the prior years		396		—
Decrease for tax positions related to prior years		—		—
Balance, end of year	$	396	$	—