Income Taxes (Tables)

12 Months Ended

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Schedule of Loss Before Income Tax By Location

Total loss before income taxes summarized by region for the years ended December 31, 2021, 2020 and 2019 is as follows (in thousands):

	2021			2020			2019
United States	$	(466,562	)	$	(315,516	)	$	(362,776	)
Foreign		3,908			(908	)		(709	)
Total	$	(462,654	)	$	(316,424	)	$	(363,485	)

Schedule of Components of Provision Expense (Benefit)

The components of the provision expense (benefit) were as follows for the years ended December 31, 2021, 2020 and 2019 (in thousands):

	2021			2020			2019
Current income tax expense (benefit):
Federal	$	—		$	(19	)	$	(68	)
State		38			72			27
Foreign		2,375			58			(37	)
Total current		2,413			111			(78	)
Deferred income tax expense (benefit):
Federal		(80,858	)		(55,321	)		(53,080	)
State		(11,999	)		(2,730	)		(12,173	)
Foreign		178			(288	)		(154	)
Total deferred		(92,679	)		(58,339	)		(65,407	)
Changes in tax rate		(223	)		507			(94	)
Changes in valuation allowance		56,973			55,707			65,106
Total income tax benefit from continuing operations	$	(33,516	)	$	(2,014	)	$	(473	)

Summary of Components of Net Deferred Tax Liabilities and Related Valuation Allowance

The components of the Company’s net deferred tax liabilities and related valuation allowance are as follows as of December 31, 2021 and 2020 (in thousands):

	2021			2020
Deferred tax assets:
Net operating loss carryforwards	$	181,428		$	134,072
Deferred revenue		25,626			25,456
Tax credit carryforwards		33,126			22,209
Intangible assets		27,810			31,140
Operating lease liabilities		19,734			11,726
Debt related interest		26,002			22,448
Stock based compensation		10,516			5,359
Accrued expenses and other		15,076			14,033
Total deferred tax assets		339,318			266,443
Less valuation allowance		(261,238	)		(203,512	)
Total deferred tax assets		78,080			62,931
Deferred tax liabilities:
Investment in common stock		(16,372	)		(45,507	)
Operating lease right-of-use assets		(17,592	)		(9,146	)
Intangible assets		(44,640	)		(13,274	)
Other		(1,902	)		(1,925	)
Total deferred tax liabilities		(80,506	)		(69,852	)
Net deferred tax liabilities	$	(2,426	)	$	(6,921	)

Summary of Reconciliation Between Federal Income Tax and Company Provision for Income Taxes

The reconciliation between U.S. federal income taxes at the statutory rate and the Company’s provision for income taxes are as follows for the years ended December 31, 2021, 2020 and 2019 (in thousands):

	2021			2020			2019
Income tax benefit at federal statutory rate	$	(97,157	)	$	(66,449	)	$	(76,332	)
Valuation allowance		56,973			55,707			65,106
State, net of federal tax benefit		(5,826	)		(3,339	)		(8,904	)
Debt discount and interest limitation		8,954			896			7,013
Income tax credits and incentives		(9,549	)		(3,685	)		(3,018	)
Compensation expense		14,472			4,446			764
Acquisition related charges		2,711			583			18,811
Prior year true-up and carryback		(3,209	)		7,790			(187	)
Other		(885	)		2,037			(3,726	)
Income tax benefit	$	(33,516	)	$	(2,014	)	$	(473	)

Summary of Reconciliation of Unrecognized Tax Expense (Benefits)

A reconciliation of the beginning and ending amount of unrecognized tax expense (benefits) is as follows for the years ended December 31, 2021, 2020 and 2019 (in thousands):

	2021		2020		2019
Beginning balance	$	6,397	$	5,336	$	4,352
Increase related to prior year tax positions		258		133		257
Decrease related to prior year tax positions		—		—		(7	)
Increase related to current year tax positions		2,442		928		734
Increase related to acquisitions		36		—		—
Ending balance	$	9,133	$	6,397	$	5,336