Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Pre-Tax Book Loss

Pre-tax book loss has been recorded in the following jurisdictions (in thousands):

	Year Ended December 31,
	2022			2021			2020
United States	$	(97,047	)	$	(79,354	)	$	(26,758	)
Foreign		4,466			5,400			3,024
Worldwide pre-tax loss	$	(92,581	)	$	(73,954	)	$	(23,734	)

Schedule of Income Tax Provisions

The provision for income taxes consists of the following (in thousands):

	Year Ended December 31,
	2022		2021			2020
Current:
Federal	$	—	$	—		$	—
State		86		26			12
Foreign		619		583			353
Total Current	$	705	$	609		$	365
Deferred:
Federal	$	—	$	(320	)	$	—
State		—		(57	)		—
Foreign		91		797			468
Total Provision	$	796	$	1,029		$	833

Schedule of Reconciliation of Income Tax Provision to Federal Income Tax Rate

The provision for income taxes differs from the amount computed by applying the federal income tax rate of 21% to pre-tax loss for the years ended December 31, 2022, 2021, and 2020 from operations as a result of the following:

	Year Ended December 31,
	2022		2021		2020
Statutory federal income tax rate	21.00	%	21.00	%	21.00	%
State income taxes, net of federal tax benefits	4.34		3.88		4.12
Permanent differences	(0.29)		(6.74)		(1.14)
Tax credits	6.49		6.12		14.53
Foreign rate differential	0.25		(0.33)		(0.78)
Stock based compensation	(3.36)		88.87		(11.60)
Other	(0.04)		(0.02)		(1.07)
Valuation allowance	(29.25)		(114.17)		(28.57)
Tax provision	(0.86)	%	(1.39)	%	(3.51)	%

Schedule of Deferred Income Tax Assets and Liabilities

The tax effects of temporary differences that give rise to significant portions of the Company’s deferred tax assets and liabilities as of December 31, 2022, 2021, and 2020 related to the following (in thousands):

	Year Ended December 31,
	2022			2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	107,341		$	103,028		$	23,493
Credit carryforwards		15,876			9,742			5,199
Stock-based compensation		7,124			3,456			1,061
Accruals and reserves		544			533			326
Operating lease liability		2,806			—			—
Fixed assets		—			—			73
Capitalized research and development costs		14,674			—			—
Intangibles		145			—			168
Accumulated other comprehensive loss		190			—			—
Other		167			44			37
Gross tax assets		148,867			116,803			30,357
Valuation allowance		(139,291	)		(110,720	)		(26,286	)
Realizable deferred tax assets		9,576			6,083			4,071
Deferred tax liabilities:
Deferred commission costs	$	(8,962	)	$	(6,881	)	$	(4,727	)
Internal use software		—			(643	)		(277	)
Operating lease right-of-use assets		(2,428	)		—			—
Fixed assets		(22	)		(1	)		—
Intangibles		—			(303	)		(14	)
Other		—			—			(1	)
Gross deferred liabilities		(11,412	)		(7,828	)		(5,019	)
Net deferred tax assets (liabilities)	$	(1,836	)	$	(1,745	)	$	(948	)

Summary of Reconciliation of Unrecognized Tax Benefit

A reconciliation of the beginning and ending amount of unrealized tax benefit (excluding interest and penalties) is as follows (in thousands):

	Year Ended December 31,
	2022		2021		2020
Beginning balance	$	2,253	$	1,226	$	766
Increases related to tax positions taken during a prior year		1,372		1,027		460
Decreases related to tax positions taken during a prior year		—		—		—
Increases related to tax positions taken during the current year		—		—		—
Ending balance	$	3,625	$	2,253	$	1,226