Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of loss before the (benefit) / provision for income taxes is as follows;

	Year ended December 31,
	2022			2021			2020
Domestic operations	$	(281,895	)	$	(253,462	)	$	(54,885	)
Foreign operations		1,165			3,301			2,579
Loss before income taxes	$	(280,730	)	$	(250,161	)	$	(52,306	)

Schedule of Components of Income Tax Expense (Benefit)

Current and deferred income taxes / (benefits) on loss from continuing operations are as follows;

	Year ended December 31,
	2022			2021
Current
Federal	$	(17	)	$	—
State and local		69			97
Foreign		1,170			1,790
Total current income taxes	$	1,222		$	1,887
Deferred:
Federal	$	(2,114	)	$	(1,422	)
State and local		(736	)		(460	)
Foreign		137			(603	)
Total deferred income benefits		(2,713	)		(2,485	)
Income tax (benefit) / provision	$	(1,491	)	$	(598	)

Schedule of Deferred Tax Assets and Liabilities

Significant components of the Company’s net deferred tax assets/(liabilities) are as follows:

	Year ended December 31,
	2022			2021
Deferred tax assets:
Accounts receivable reserve	$	403		$	273
Accrued payroll		6,802			4,990
Net operating loss carry forward		32,171			44,675
Stock-based compensation		48,010			24,586
Interest limitation carry forward		3,154			6,012
Fixed assets		—			1,158
Intangible assets		11,329			7,891
Capital losses		1,187			1,170
Research and Development Costs		19,951			—
Accrued expenses and other		3,575			1,220
		126,582			91,975
Less: Valuation allowance		(112,330	)		(86,210	)
Deferred tax assets	$	14,252		$	5,765
Deferred tax liabilities:
Fixed assets		(7,135	)		(14	)
Deferred state income tax and other		(6,372	)		(4,795	)
Deferred tax liabilities:		(13,507	)		(4,809	)
Net deferred tax assets	$	745		$	956

Summary of Valuation Allowance

The following table reconciles the changes in the valuation allowance for the years ended December 31, 2022 and 2021:

Balance as of January 1, 2021	$	(52,089	)
Increase due to current year pre-tax loss		(34,127	)
Others		6
Balance as of December 31, 2021		(86,210	)
Increase due to current year pre-tax loss		(26,111	)
Others		(9	)
Balance as of December 31, 2022	$	(112,330	)

Schedule of Effective Income Tax Rate Reconciliation

The difference between the federal statutory rate of 21% and the Company’s effective tax rate is summarized as follows:

	December 31, 2022			December 31, 2021
U.S. federal statutory rate		21.0	%		21.0	%
State income taxes		4.4	%		4.6	%
Other permanent differences		(0.5	)%		0.7	%
Global intangible low-taxed income (GILTI)		(1.2	)%		(0.7	)%
Non-deductible stock-based compensation		(2.0	)%		(3.2	)%
Non-deductible officer’s compensation		(11.9	)%		(8.1	)%
Change in fair value of warrant and derivative liability		—			(0.4	)%
Change in valuation allowance		(9.3	)%		(13.7	)%
State change in tax rate		0.2	%		—
Other		(0.2	)%		—
Effective tax rate		0.5	%		0.2	%

Summary of Income Tax Contingencies

A reconciliation of the beginning and ending amount of unrecognized tax benefits, excluding interest and penalties, is as follows:

Balance as of January 1, 2021	$	241
Increase in tax positions for current / prior periods		(18	)
Balance as of December 31, 2021		223
Increase in tax positions for current / prior periods		(223	)
Balance as of December 31, 2022	$	—

Income Tax Years Subject To Examination

Jurisdiction	Tax Year
U.S	2019
Czech Republic	2019
India	2020