Pluralsight 10-Q 24 Oct 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Oct. 19, 2018
Document Information [Line Items]
Entity Registrant Name	Pluralsight, Inc.
Entity Central Index Key	1,725,579
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Small Business	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		62,310,270
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		58,562,329
Class C Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		14,198,311

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 208,626	$ 28,267
Accounts receivable, net of allowances of $2,332 and $1,552 as of September 30, 2018 and December 31, 2017, respectively	47,801	38,229
Prepaid expenses and other current assets	8,037	5,125
Total current assets	264,464	71,621
Property and equipment, net	22,503	22,457
Content library, net	7,547	13,441
Intangible assets, net	1,935	2,854
Goodwill	123,119	123,119
Other assets	2,080	2,928
Total assets	421,648	236,420
Current liabilities:
Accounts payable	6,834	6,029
Accrued expenses	31,415	26,514
Accrued author fees	9,331	7,879
Deferred revenue	130,555	103,107
Total current liabilities	178,135	143,529
Deferred revenue, net of current portion	8,649	8,194
Long-term debt	0	116,037
Facility financing obligation	7,500	7,513
Other liabilities	1,090	458
Total liabilities	195,374	275,731
Commitments and contingencies (Note 8)
Redeemable convertible preferred units:
Redeemable convertible preferred units, no par value; 48,447,880 units authorized, issued and outstanding as of December 31, 2017	0	405,766
Stockholders' equity/members’ deficit:
Preferred stock, $0.0001 par value per share, 100,000,000 shares authorized, no shares issued and outstanding as of September 30, 2018	0	0
Additional paid-in capital	443,182	0
Members’ capital	0	0
Accumulated other comprehensive (loss) income	(34)	25
Accumulated deficit	(335,863)	(445,102)
Total stockholders' equity attributable to Pluralsight, Inc./members' deficit	107,298	(445,077)
Non-controlling interests	118,976	0
Total stockholders' equity/members' deficit	226,274	(445,077)
Total liabilities, redeemable convertible preferred units, and stockholders' equity/members’ deficit	421,648	236,420
Class A Common Stock
Stockholders' equity/members’ deficit:
Common stock	6	0
Class B Common Stock
Stockholders' equity/members’ deficit:
Common stock	6	0
Class C Common Stock
Stockholders' equity/members’ deficit:
Common stock	$ 1	$ 0

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 2,332	$ 1,552
Redeemable convertible preferred units, shares authorized (in shares)		48,447,880
Redeemable convertible preferred units, shares issued (in shares)		48,447,880
Redeemable convertible preferred units, shares outstanding (in shares)	0	48,447,880
Preferred stock, par value (in dollars per share)	$ 0.0001
Preferred stock, shares authorized (in shares)	100,000,000
Preferred stock, shares issued (in shares)	0
Preferred stock, shares outstanding (in shares)	0
Class A Common Stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	1,000,000,000	1,000
Common stock, shares issued (in shares)	62,310,270	1,000
Common stock, shares outstanding (in shares)	62,310,270	1,000
Class B Common Stock
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, shares authorized (in shares)	200,000,000
Common stock, shares issued (in shares)	58,566,789
Common stock, shares outstanding (in shares)	58,566,789
Class C Common Stock
Common stock, par value (in dollars per share)	$ 0.0001
Common stock, shares authorized (in shares)	50,000,000
Common stock, shares issued (in shares)	14,198,311
Common stock, shares outstanding (in shares)	14,198,311

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Statement [Abstract]
Revenue		$ 61,553	$ 43,286	$ 164,769	$ 119,416
Cost of revenue		15,331	12,582	46,107	35,678
Gross profit		46,222	30,704	118,662	83,738
Operating expenses:
Sales and marketing		41,392	29,410	109,792	70,254
Technology and content		17,227	12,448	47,045	33,979
General and administrative		17,398	19,094	48,138	34,773
Total operating expenses		76,017	60,952	204,975	139,006
Loss from operations		(29,795)	(30,248)	(86,313)	(55,268)
Other (expense) income:
Interest expense		(342)	(3,252)	(6,476)	(8,376)
Loss on debt extinguishment		0	0	(4,085)	(1,882)
Other income, net		654	55	689	124
Loss before income taxes		(29,483)	(33,445)	(96,185)	(65,402)
Provision for income taxes		(254)	(90)	(506)	(216)
Net loss		(29,737)	(33,535)	(96,691)	(65,618)
Less: Net loss attributable to non-controlling interests		(15,578)	0	(28,284)	0
Net loss attributable to Pluralsight, Inc.		(14,159)	(33,535)	(68,407)	(65,618)
Less: Accretion of Series A redeemable convertible preferred units		0	(34,375)	(176,275)	(57,200)
Net loss attributable to common shares		$ (14,159)	$ (67,910)	$ (244,682)	$ (122,818)
Net loss per unit, basic and diluted (in dollars per share)	[1]	$ (0.23)
Weighted average common units used in computing basic and diluted net loss per unit (in shares)	[1]	62,472
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the periods following the Reorganization Transactions (as defined below) and Pluralsight, Inc.'s initial public offering described in Note 1—Organization and Description of Business. See Note 13—Net Loss Per Share for additional details.

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (29,737)	$ (33,535)	$ (96,691)	$ (65,618)
Other comprehensive (loss) income:
Foreign currency translation (losses) gains, net	(39)	5	(97)	23
Comprehensive loss	(29,776)	(33,530)	(96,788)	(65,595)
Less: Comprehensive loss attributable to non-controlling interests	(15,599)	0	(28,326)	0
Comprehensive loss attributable to Pluralsight, Inc.	$ (14,177)	$ (33,530)	$ (68,462)	$ (65,595)

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Redeemable Convertible Preferred Units, Members’ Deficit and Stockholders' Equity - 9 months ended Sep. 30, 2018 - USD ($) $ in Thousands	Total	Members’ Capital	Common StockClass A Common Stock	Common StockClass B Common Stock	Common StockClass C Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Income (Loss)	Accumulated Deficit	Non-Controlling Interests
Beginning balance (in shares) at Dec. 31, 2017	48,447,880
Beginning balance at Dec. 31, 2017	$ 405,766
Increase (Decrease) in Temporary Equity [Roll Forward]
Accretion of Series A redeemable convertible preferred units	$ 176,275
Ending balance (in shares) at Sep. 30, 2018	0
Ending balance at Sep. 30, 2018	$ 0
Beginning balance (in shares) at Dec. 31, 2017		48,407,645	0	0	0
Beginning balance at Dec. 31, 2017	(445,077)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 25	$ (445,102)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Foreign currency translation losses, net	(97)
Ending balance (in shares) at Sep. 30, 2018		0	62,310,270	58,566,789	14,198,311
Ending balance at Sep. 30, 2018	$ 226,274	$ 0	$ 6	$ 6	$ 1	$ 443,182	$ (34)	$ (335,863)	$ 118,976

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating activities
Net loss	$ (96,691)	$ (65,618)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment	6,331	4,367
Amortization of acquired intangible assets	7,721	6,018
Amortization of course creation costs	1,437	1,050
Equity-based compensation	36,972	18,988
Provision for doubtful accounts	493	360
Amortization of debt discount and debt issuance costs	1,215	1,074
Debt extinguishment costs	4,197	931
Deferred tax benefit	(98)	0
Changes in assets and liabilities:
Accounts receivable	(10,352)	(2,720)
Prepaid expenses and other assets	(2,990)	(3,204)
Accounts payable	928	2,388
Accrued expenses and other liabilities	6,912	8,721
Accrued author fees	1,452	1,328
Deferred revenue	28,190	15,501
Net cash used in operating activities	(14,283)	(10,816)
Investing activities
Purchases of property and equipment	(6,576)	(4,459)
Purchases of content library	(2,345)	(1,769)
Net cash used in investing activities	(8,921)	(6,228)
Financing activities
Payments of costs related to initial public offering	332,080	0
Payments of costs related to initial public offering	(7,083)	(175)
Borrowings of long-term debt	20,000	115,000
Repayments of long-term debt	(137,710)	(85,000)
Payments of debt extinguishment costs	(2,179)	0
Payments of debt issuance costs	(450)	(837)
Payments to settle equity appreciation rights	(325)	0
Taxes paid related to net share settlement	(78)	0
Proceeds from the issuance of common units	0	3,136
Redemption of incentive units	0	(2,801)
Payments of facility financing obligation	(13)	(12)
Net cash provided by financing activities	204,242	29,311
Effect of exchange rate change on cash, cash equivalents, and restricted cash	(136)	38
Net increase in cash, cash equivalents, and restricted cash	180,902	12,305
Cash, cash equivalents, and restricted cash, beginning of period	28,477	19,397
Cash, cash equivalents, and restricted cash, end of period	209,379	31,702
Supplemental cash flow disclosure:
Cash paid for interest	4,271	4,702
Cash paid for income taxes, net	338	284
Supplemental disclosure of non-cash investing and financing activities:
Conversion of redeemable convertible preferred units	582,041	0
Redeemable convertible preferred unit accretion	176,275	57,200
Unpaid capital expenditures	252	84
Offering costs, accrued but not yet paid	607	113
Equity-based compensation capitalized as internal-use software	114	0
Issuance of warrants to purchase shares of Class A common stock	984	0
Reconciliation of cash, cash equivalents, and restricted cash:
Cash and cash equivalents	208,626	31,492
Restricted cash included in other assets	753	210
Total cash, cash equivalents, and restricted cash	$ 28,477	$ 19,397

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	Organization and Description of Business Pluralsight, Inc. was incorporated as a Delaware corporation on December 4, 2017 as a holding company for the purpose of facilitating an initial public offering (“IPO”) and other related transactions in order to carry on the business of Pluralsight Holdings, LLC (“Pluralsight Holdings”) and its subsidiaries (together with Pluralsight, Inc., the “Company” or “Pluralsight”). Pluralsight Holdings is a limited liability company (“LLC”) and was organized on August 29, 2014 in the state of Delaware and is the parent company of Pluralsight, LLC, and its directly and indirectly wholly-owned subsidiaries. Pluralsight, LLC was organized on June 17, 2004 in the state of Nevada. Pluralsight operates a cloud-based technology learning platform that provides a broad range of tools for businesses and individuals, including skill assessments, a curated library of courses, learning paths, and business analytics. As the sole managing member of Pluralsight Holdings, Pluralsight, Inc. operates and controls all of the business operations and affairs of Pluralsight. Initial Public Offering In May 2018, Pluralsight, Inc. completed an IPO, in which it sold 23,805,000 shares of Class A common stock at a public offering price of $15.00 per share for net proceeds of $332.1 million , after deducting underwriters' discounts and commissions, which Pluralsight, Inc. used to purchase newly issued common limited liability company units (“LLC Units") from Pluralsight Holdings. As of September 30, 2018 , the Company has reclassified $7.4 million of offering costs into stockholders’ equity as a reduction of the net proceeds received from the IPO. Reorganization Transactions In connection with the IPO, the Company completed the following transactions (“Reorganization Transactions”): • The amended and restated limited liability company agreement of Pluralsight Holdings (“LLC Agreement”) was amended and restated to, among other things: (i) appoint Pluralsight, Inc. as its sole managing member and (ii) effectuate the conversion of all outstanding redeemable convertible preferred limited liability company units, incentive units, and Class B incentive units into a single class of common units. See Note 9—Stockholders' Equity for additional details. • Certain members of Pluralsight Holdings that were corporations merged with and into Pluralsight, Inc. and certain members of Pluralsight Holdings contributed certain of their LLC Units to Pluralsight, Inc., in each case in exchange for shares of Class A common stock. • The certificate of incorporation of Pluralsight, Inc. was amended and restated to authorize three classes of common stock, Class A common stock, Class B common stock, Class C common stock, and one class of preferred stock. Class B and Class C common stock were issued on a one -for-one basis to the members of Pluralsight Holdings who retained LLC Units (“Continuing Members”). Class B and Class C common stock have voting rights but no economic rights. See Note 9—Stockholders' Equity for additional details. As the sole managing member of Pluralsight Holdings, Pluralsight, Inc. has the sole voting interest in Pluralsight Holdings and controls all of the business operations, affairs, and management of Pluralsight Holdings. Accordingly, Pluralsight, Inc. consolidates the financial results of Pluralsight Holdings and reports the non-controlling interests of the Continuing Members' LLC Units on its consolidated financial statements. As of September 30, 2018 , Pluralsight, Inc. owned 47.4% of Pluralsight Holdings and the Continuing Members owned the remaining 52.6% of Pluralsight Holdings. As the Reorganization Transactions are considered transactions between entities under common control, the financial statements for periods prior to the IPO and Reorganization Transactions have been adjusted to combine the previously separate entities for presentation purposes. Prior to the Reorganization Transactions, Pluralsight, Inc. had no operations.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies and Recent Accounting Pronouncements	Summary of Significant Accounting Policies and Recent Accounting Pronouncements Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and the applicable regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2017 included in the prospectus dated May 16, 2018 (File No. 333-224301), as filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933, as amended (“Prospectus”). These unaudited condensed consolidated financial statements include the accounts of Pluralsight, Inc. and its directly and indirectly wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. As discussed in Note 1—Organization and Description of Business, Pluralsight, Inc. consolidates the financial results of Pluralsight Holdings as a Variable Interest Entity (“VIE”). The Company periodically evaluates entities for consolidation either through ownership of a majority voting interest, or through means other than a voting interest, in accordance with the VIE accounting model. A VIE is an entity in which the equity investors as a group, if any, lack the power through voting or similar rights to direct the activities of such entity that most significantly impact such entity's economic performance or the equity investment at risk is insufficient to finance that entity's activities without additional subordinated financial support. Interim Unaudited Condensed Consolidated Financial Statements The accompanying interim condensed consolidated balance sheet as of September 30, 2018 , the interim condensed consolidated statements of operations for the three and nine months ended September 30, 2018 and 2017 , the interim condensed consolidated statements of redeemable convertible preferred units, members' deficit, and stockholders' equity for the nine months ended September 30, 2018 , and the interim condensed consolidated statements of cash flows for the nine months ended September 30, 2018 and 2017 are unaudited. The condensed consolidated balance sheet as of December 31, 2017 was derived from audited financial statements, but does not include all disclosures required by U.S. GAAP. The interim unaudited condensed consolidated financial statements have been prepared on a basis consistent with the annual consolidated financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to state fairly the Company's financial position, its operations and cash flows for the periods presented. The historical results are not necessarily indicative of future results, and the results of operations for the three and nine months ended September 30, 2018 are not necessarily indicative of the results to be expected for the full year or any other period. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses for the reporting period. On an ongoing basis, the Company evaluates its estimates, including those related to the determination of fair value of equity awards, the fair value of warrants to purchase Class A common stock, useful lives of property and equipment, content library and intangible assets, provisions for doubtful accounts receivable and deferred revenue, impairment of long-lived and intangible assets, including goodwill, and certain accrued expenses, including author fees. These estimates and assumptions are based on the Company’s historical results and management’s future expectations. Actual results could differ from those estimates. Significant Accounting Policies The Company’s significant accounting policies are discussed in “Note 1—Description of Business and Summary of Significant Accounting Policies” in the Prospectus. There have been no significant changes to these policies that have had a material impact on the Company's unaudited condensed consolidated financial statements and related notes during the three and nine months ended September 30, 2018 , except as noted below. Leases For build-to-suit lease arrangements, the Company evaluates the extent of its financial and operational involvement during the construction period to determine whether it is considered the owner of the construction project for accounting purposes. When the Company is considered the owner of a project under lease accounting guidance, the Company records the fair value of the building as the building is constructed with a corresponding build-to-suit facility financing obligation. Improvements to the facility during the construction project are capitalized. Lessor-afforded incentives are classified as deemed landlord financing proceeds and are included in the facility financing obligation. During the construction period, the Company estimates and records ground rent expense based on the estimated fair value of the land and an estimated incremental borrowing rate. At the end of the construction period, the Company evaluates whether it remains the owner of the building based on its ongoing involvement in the leased property. If deemed the owner of the facility following construction completion, the Company allocates rent payments to ground rent expense, reductions of the facility financing obligation, and interest expense recognized on the outstanding obligation. To the extent gross future payments do not equal the recorded liability, the liability is settled upon return of the facility to the lessor. Advertising Costs Advertising costs are expensed as incurred. The Company recorded advertising costs of $3.0 million and $3.9 million for the three months ended September 30, 2018 and 2017 , respectively, and $8.7 million and $10.8 million for the nine months ended September 30, 2018 and 2017 , respectively. Equity-Based Compensation In connection with the IPO, the Company granted Class A common stock options to certain employees. Equity-based compensation expense for Class A common stock options granted to employees is recognized based on the fair value of the awards granted, determined using the Black-Scholes option pricing model. Equity-based compensation expense is recognized as expense on a straight-line basis over the requisite service period. Equity-based compensation expense related to purchase rights issued under the 2018 Employee Stock Purchase Plan (“ESPP”) is based on the Black-Scholes option pricing model fair value of the estimated number of awards as of the beginning of the offering period. Equity-based compensation expense is recognized following the straight-line attribution method over the offering period. The Black-Scholes option pricing model is affected by the share price and a number of assumptions, including the award’s expected life, risk-free interest rate, the expected volatility of the underlying stock, and expected dividends. The assumptions used in the Black Scholes pricing model are estimated as follows: • Fair Value of Common Stock: Prior to the IPO, the fair value of the common units underlying equity awards was determined considering numerous objective and subjective factors and required judgment to determine the fair value as of each grant date. Subsequent to the IPO, the Company determines the fair value of common stock as of each grant date using the market closing price of Pluralsight, Inc.'s Class A common stock on the date of grant. • Risk-free Interest Rate: The risk-free interest rate is derived from the implied yield available on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term of the options. • Expected Term: The expected term is estimated using the simplified method due to a lack of historical exercise activity for the Company. The simplified method calculates the expected term as the mid-point between the vesting date and the contractual expiration date of the award. For the ESPP, the Company uses the period from the beginning of the offering period to the end of each purchase period. • Volatility: The price volatility factor is based on the historical volatilities of comparable companies as the Company does not have sufficient trading history for its common stock. To determine comparable companies, the Company considers public enterprise cloud-based application providers and selects those that are similar in size, stage of life cycle, and financial leverage. The Company will continue to use this process until a sufficient amount of historical information regarding volatility becomes available, or until circumstances change such that the identified companies are no longer relevant, in which case, more suitable companies whose share prices are publicly available would be utilized in the calculation. • Dividend Yield: The Company has not and does not expect to pay dividends for the foreseeable future. Non-Controlling Interests The non-controlling interests balance represents the economic interests of LLC Units of Pluralsight Holdings held by Continuing Members, based on the portion of LLC Units owned by Continuing Members. Income or loss is attributed to the non-controlling interests based on the weighted-average LLC Units outstanding during the period, excluding LLC Units that are subject to time-based vesting requirements. As of September 30, 2018 , the non-controlling interests owned 52.6% of the vested LLC Units outstanding. The non-controlling interests' ownership percentage can fluctuate over time as LLC Units vest and as Continuing Members elect to exchange LLC Units for Class A common stock of Pluralsight, Inc. Net Loss Per Share Basic net loss per share is computed by dividing net loss attributable to Pluralsight, Inc. for the periods following the Reorganization Transactions by the weighted-average number of shares of Class A common shares outstanding during the same periods after giving effect to weighted-average shares of Class A common stock that remain subject to time-based vesting requirements. Diluted net loss per share is computed giving effect to all potential weighted-average dilutive shares for the periods following the Reorganization Transactions including LLC Units held by Continuing Members that are convertible into Class A common stock, stock options, restricted stock units (“RSUs”), warrants to purchase Class A common stock, and shares issuable under the ESPP for the periods after the Reorganization Transactions. The dilutive effect of outstanding awards, if any, is reflected in diluted earnings per share by application of the treasury stock method or if-converted method, as applicable. Recent Accounting Pronouncements Under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), the Company meets the definition of an emerging growth company. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the Company is no longer an emerging growth company or until the Company affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . This update clarifies how certain cash flows should be classified with the objective of reducing the existing diversity in practice. This update is effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The amendments in this ASU should be applied using a retrospective transition method to each period presented. Among other provisions, the ASU requires that cash payments for certain debt prepayment or debt extinguishment costs be classified as cash outflows for financing activities. The Company early adopted the standard during the second quarter of 2018. As a result of the adoption, the Company recorded $2.2 million in payments of debt extinguishment costs within financing activities on the condensed consolidated statements of cash flows for the nine months ended September 30, 2018 . The retrospective adoption had no material effect on any prior periods. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . This update clarifies that transfers between cash and restricted cash are not part of the entity’s operating, investing, and financing activities, and details of those transfers are not reported as cash flow activities in the statements of cash flows. For public business entities, this update is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities, this update is effective for annual periods beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption for all entities is permitted. The amendments in this update should be applied using a retrospective transition method to each period presented. The Company early adopted this standard during the year ended December 31, 2017, and retroactively adjusted the consolidated statements of cash flows for all periods presented. The retrospective adoption had no material effect on any prior periods. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. For public business entities that are SEC filers, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. For public business entities that are not SEC filers, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2020. For all other entities, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2021. The Company early adopted this ASU for its annual goodwill impairment test as of October 1, 2018. The adoption had no material effect on the unaudited condensed consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting , which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in the ASU. The ASU is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. During the first quarter of 2018, the Company adopted the ASU prospectively. The adoption of the ASU had no material effect on the unaudited condensed consolidated financial statements. Accounting Pronouncements Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the accounting for implementation costs incurred in a hosting arrangement that is a service contract with the accounting for implementation costs incurred to develop or obtain internal-use software under ASC 350-40, in order to determine which costs to capitalize and recognize as an asset. The new guidance is effective for public business entities for annual periods beginning after December 15, 2019, including interim periods within those periods. For all other entities, the ASU is effective for annual periods beginning after December 15, 2020, and interim periods within annual periods beginning after December 15, 2021. Early adoption is permitted for all entities. The Company is currently in the process of evaluating the impact of new guidance on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The new guidance is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. For all other entities, the ASU is effective for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The impact to the Company’s consolidated financial statements will depend on the facts and circumstances of any specific future transactions. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . Under the new guidance, lessees will be required to recognize a lease liability and a right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. For public business entities, the ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2018. For all other entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. As the Company has elected to use the extended transition period available to emerging growth companies, the Company does not anticipate adopting the standard until the fiscal year ended December 31, 2020. The Company is currently evaluating the potential changes from this ASU to its future financial reporting and disclosures. As part of its preliminary assessment, the Company expects to record right-of-use assets and lease liabilities for its operating leases as a result of adopting the standard. While the Company continues to assess all potential impacts under the new standard, including the areas described above, the Company does not know or cannot reasonably estimate quantitative information related to the impact of the adoption of the new standard on its consolidated financial statements at this time. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) , which will supersede nearly all existing revenue recognition guidance. The core principle behind ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for delivering those goods and services. To achieve this core principle, the ASU provides a model, which involves a five-step process that includes identifying the contract with the customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction prices to the performance obligations in the contract, and recognizing revenue when (or as) the entity satisfies the performance obligations. The standard also provides guidance on the recognition of costs related to obtaining customer contracts. The ASU permits adoption either by using a full retrospective approach, in which all comparative periods are presented in accordance with the new standard, or a modified retrospective approach with the cumulative effect of initially applying the new standard recognized at the date of initial application and providing certain additional disclosures. For public business entities, the standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. For all other entities, the standard is effective for annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. Early adoption is permitted for annual periods beginning after December 15, 2016. As the Company has elected to use the extend transition period available to emerging growth companies, the Company anticipates adopting the standard for the fiscal year ending December 31, 2019. The Company anticipates adopting the standard using the modified retrospective adoption method described above. The Company is continuing to evaluate the impact of the adoption of the new standard on its accounting policies, processes, and system requirements. The Company has assigned internal resources to assist in the evaluation. Furthermore, the Company has made and will continue to make investments in systems to enable timely and accurate reporting under the new standard. While the Company continues to assess all potential impacts under the new standard, there is potential the standard could have an impact on the timing of recognition of revenue and contract acquisition costs. Under the current revenue recognition guidance, the Company limits the amount of revenue recognition for delivered elements to the amount that is not contingent on the delivery of future services. Under the new standard, the concept of contingent revenue no longer exists. As a result, the Company expects the timing of revenue recognition on multi-year subscription agreements with tiered pricing could accelerate under the new standard. Additionally, for certain contracts, the Company sells licenses that can be redeemed for subscriptions to the Company’s platform at a future date. The Company earns revenue as licenses are redeemed, and subscription services are subsequently rendered. A portion of the consideration from these contracts is allocated to licenses that are ultimately not redeemed, or breakage revenue. Under current accounting literature, the Company recognizes breakage revenue when it is legally released from its obligation to provide services. Under the new standard, breakage revenue will be estimated and recognized as services are performed. As a result of the Company’s evaluation, the timing of when revenue is recognized could accelerate for contracts with breakage revenue. The Company currently anticipates that impact of adopting the standard on its revenues will not be material; however, the Company's evaluation will depend on its complete analysis of existing contracts at the time of adoption. As part of its evaluation, the Company has also considered the impact of the standard’s requirements with respect to the capitalization and amortization of incremental costs of obtaining a contract. Under the Company’s current accounting policy, incremental costs of obtaining a contract are expensed as incurred. The new standard requires the capitalization of all incremental costs that are incurred to obtain a contract with a customer that would not have been incurred if the contract had not been obtained, provided the Company expects to recover those costs. As a result of this standard, the Company expects to capitalize incremental contract costs. The period over which these costs are expected to be recognized is still being evaluated by the Company. The Company expects the impact of adopting the standard on its sales and marketing expenses could be material; however, such evaluation will depend on the Company's full evaluation of contract costs at the time of adoption. In addition, the standard will require additional financial statement disclosures, including additional disclosures for the disaggregation of revenue, contract balances, and performance obligations. The Company expects the additional disclosure requirements could be material to its consolidated financial statements. While the Company continues to assess all potential impacts under the new standard, including the areas described above, and anticipates this standard could have a material impact on its consolidated financial statements, the Company does not know or cannot reasonably estimate quantitative information related to the impact of the adoption of the new standard on its unaudited condensed consolidated financial statements at this time.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The Company measures and records certain financial assets at fair value on a recurring basis. Fair value is based on the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company’s financial instruments that are measured at fair value on a recurring basis consist of money market funds. The following three levels of inputs are used to measure the fair value of financial instruments: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The fair value of the Company’s financial instruments were as follows (in thousands): September 30, 2018 Level 1 Level 2 Level 3 Total Cash and cash equivalents: Money market funds $ 201,264 $ — $ — $ 201,264 December 31, 2017 Level 1 Level 2 Level 3 Total Cash and cash equivalents: Money market funds $ 25,146 $ — $ — $ 25,146 Fair Value of Other Financial Instruments The carrying amounts of the Company’s accounts receivable, accounts payable, accrued expenses, and other liabilities approximate their fair values due to the short maturities of these assets and liabilities.

Balance Sheet Components

Balance Sheet Components	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Balance Sheet Components	Balance Sheet Components Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consisted of the following (in thousands): September 30, 2018 December 31, 2017 Prepaid expenses $ 7,503 $ 4,586 Other current assets 534 539 Prepaid expenses and other current assets $ 8,037 $ 5,125 Accrued Expenses Accrued expenses consisted of the following (in thousands): September 30, 2018 December 31, 2017 Accrued compensation $ 22,545 $ 18,568 Accrued income and other taxes payable 4,891 3,492 Accrued other current liabilities 3,979 4,454 Accrued expenses $ 31,415 $ 26,514

Property and Equipment

Property and Equipment	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment, net consisted of the following (in thousands): September 30, 2018 December 31, 2017 Computer equipment $ 8,951 $ 7,482 Software 2,026 1,982 Capitalized internal-use software costs 12,370 8,631 Furniture and fixtures 5,364 5,234 Buildings 11,251 11,251 Leasehold improvements 1,481 1,324 Construction in progress 882 587 Total property and equipment 42,325 36,491 Less: Accumulated depreciation (19,822 ) (14,034 ) Property and equipment, net $ 22,503 $ 22,457 Depreciation expense totaled $2.0 million and $1.7 million for the three months ended September 30, 2018 and 2017 , respectively, and $6.3 million and $4.4 million for the nine months ended September 30, 2018 and 2017 , respectively.

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets, net are summarized as follows (in thousands): September 30, 2018 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 31,446 $ 1,389 Course creation costs 12,986 6,828 6,158 Total $ 45,821 $ 38,274 $ 7,547 Intangible assets: Technology $ 4,500 $ 2,610 $ 1,890 Trademarks 162 162 — Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 7,887 $ 5,952 $ 1,935 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 24,643 $ 8,192 Course creation costs 10,640 5,391 5,249 Total $ 43,475 $ 30,034 $ 13,441 Intangible assets: Technology $ 4,500 $ 2,080 $ 2,420 Trademarks 1,162 773 389 Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 8,887 $ 6,033 $ 2,854 Intangible assets are amortized using the straight-line method over the estimated useful lives. Amortization expense of acquired intangible assets was $1.1 million and $2.0 million for the three months ended September 30, 2018 , and 2017 , respectively, and $7.7 million and $6.0 million for the nine months ended September 30, 2018 and 2017 , respectively. Amortization expense of course creation costs was $0.5 million and $0.4 million for the three months ended September 30, 2018 , and 2017 , respectively, and $1.4 million and $1.1 million for the nine months ended September 30, 2018 and 2017 , respectively. In December 2017, the Company committed to a plan to retire the website of an acquired subsidiary in order to provide a more unified user experience on the Pluralsight platform. Accordingly, the estimated useful lives of certain content library and trademark assets were adjusted. The revised useful lives resulted in a decrease in amortization expense of $0.6 million and an increase of $2.3 million during the three and nine months ended September 30, 2018 , respectively. The fully-amortized assets were disposed of in June 2018.

Credit Facilities

Credit Facilities	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Credit Facilities	Credit Facilities Silicon Valley Bank Credit Agreement On November 17, 2014, the Company entered into the amended and restated credit agreement (“Second Amended and Restated Credit Agreement”) with a lending syndicate, which was led by Silicon Valley Bank. The agreement provided for a total term loan of $100.0 million and a revolving line of credit of up to $10.0 million , which was used to finance the acquisitions of Code School LLC and Smarterer, Inc. Under the terms of the Second Amended and Restated Credit Agreement, the Company was required to maintain compliance with certain negative and affirmative covenants, including financial covenants and covenants relating to the incurrence of other indebtedness, the occurrence of a material adverse change, the maintenance of depository accounts, the disposition of assets, mergers, acquisitions, investments, the granting of liens, and the payment of dividends. On March 1, 2017, the Company entered into a waiver and amendment to the Second Amended and Restated Credit Agreement with its lenders, which provided a waiver on certain events of default that occurred in fiscal quarter ended September 30, 2016, for failure to comply with the consolidated total leverage ratio covenant. The Second Amended and Restated Credit Agreement was secured with a lien against substantially all of the assets of the Company. The outstanding borrowings under the Second Amended and Restated Credit Agreement of $82.5 million were repaid in full in June 2017. The repayment of the borrowings resulted in a loss on extinguishment of $1.9 million . Guggenheim Credit Agreement In June 2017, the Company entered into a long-term debt facility with Guggenheim Corporate Funding, LLC pursuant to a credit agreement (“Guggenheim Credit Agreement”), consisting of a term loan facility of $115.0 million and a revolving credit facility of $5.0 million from Guggenheim Corporate Funding, LLC. Upon signing the Guggenheim Credit Agreement, the Company borrowed the $115.0 million term loan capacity available and used the majority of the proceeds to repay the full outstanding borrowings of $82.5 million under the Second Amended and Restated Credit Agreement with Silicon Valley Bank and a lending syndicate. In February 2018, the Company amended the Guggenheim Credit Agreement and increased its term loan facility and its borrowings thereunder by an additional $20.0 million . In connection with the amendment, the Company issued warrants to the lenders to purchase 424,242 shares of Class A common stock at an exercise price of $8.25 per share. See Note 9—Stockholders' Equity for additional details. The warrants were measured at the estimated fair value of $1.0 million on the date of issuance and were recorded as debt issuance costs. Under the terms of the Guggenheim Credit Agreement, the Company was required to maintain compliance with certain negative and affirmative covenants, including financial covenants and covenants relating to the incurrence of other indebtedness, the occurrence of a material adverse change, the disposition of assets, mergers, acquisitions and investments, the granting of liens, and the payment of dividends. In addition, on a quarterly basis, the Company was required to maintain a maximum ratio of indebtedness to total recurring revenue for the most recent trailing twelve-month period ranging from 0.55 to 1 to 0.65 to 1. The Company was also required to maintain $10.0 million in liquidity, including amounts available under revolving loan commitments as of the last day of any calendar month. The Guggenheim Credit Agreement was secured with a lien against substantially all of the assets of the Company. Interest accrued under the credit agreement at an adjusted LIBOR rate plus 8.50% . Adjusted LIBOR was defined as the greater LIBOR rate in effect for each interest period divided by 1 minus the Statutory Reserves (if any) for such Eurodollar borrowing for such interest period, and with respect to the term loan only, a minimum LIBOR floor of 1.00% . Under these borrowings, the Company elected to pay 2.50% of the interest due on each interest payment date in-kind rather than in cash. A portion of the net proceeds from the IPO were used to repay the outstanding principal balance of $137.7 million and extinguish the Guggenheim Credit Agreement in May 2018. The Company incurred a loss on debt extinguishment of $4.1 million in connection with the repayment. The Company’s debt consisted of the following (in thousands): December 31, 2017 Principal borrowings outstanding $ 116,620 Less: Debt issuance costs, net of amortization (583 ) Net carrying amount $ 116,037

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit As of September 30, 2018 and December 31, 2017 , the Company had a total of $0.8 million and $0.2 million , respectively, in letters of credit outstanding. These outstanding letters of credit were issued for purposes of securing the Company’s obligations under facility leases. The letters of credit are collateralized by a portion of the Company’s cash, which is reflected as restricted cash and classified within other assets on the condensed consolidated balance sheets. Lease Commitments The Company is committed under certain operating leases with third parties for office space. These leases expire at various times through 2035 . The Company recognizes rent expense on a straight-line basis over the lease period. Payments made under the Company’s lease for its corporate headquarters in Farmington, Utah are not recorded as rent expense in the condensed consolidated statements of operations. These payments are effectively recorded as repayments of the financing obligation and interest expense in the condensed consolidated statements of operations as the Company did not qualify for sale-leaseback accounting upon completion of the facilities build out and is considered to be the owner of the buildings for accounting purposes. In August 2018, the Company entered into a new non-cancellable operating lease agreement to rent office space for the Company's future headquarters to be constructed in Draper, Utah for a period of 15 years beginning on the earlier to occur of the date that the Company opens for business in the leased premises or the commencement date of June 24, 2020 (which date may be extended by construction delays). The Company will pay basic annual rent in monthly installments beginning on the rent commencement date, which are reflected in the table of future minimum lease payments below. The annual rent amount will be determined based on the cost of construction of the premises. Based on the current estimate of the cost of construction, the basic rent amount for the first year is expected to be $7.9 million , and the annual rent amount will increase by two percent each year following the rent commencement date. In the event the costs incurred by the landlord exceed the agreed upon cost of construction, the landlord may elect to pay such amounts and add such amounts to the cost of construction and increase the basic rent amount or require the Company to pay such amounts. The landlord has agreed to an abatement of basic rent payments at the commencement of the initial lease term of up to approximately $3.2 million . Based on the Company's involvement in the construction of its future headquarters, the lease qualifies for build-to-suit accounting. As a result, the Company will record the fair value of the building and a corresponding build-to-suit facility financing obligation as the building is constructed. Additionally, the Company will record ground rent expense during the construction period based on its estimate of the fair value of the land. As of September 30, 2018 , the construction period for the future headquarters had not yet commenced. At September 30, 2018 , future minimum lease payments, including lease payments for the Company’s facilities in Farmington, Utah, and lease payments for the Company's future headquarters in Draper, Utah were as follows (in thousands): Years Ending December 31, 2018 (remaining three months) $ 1,668 2019 5,804 2020 7,466 2021 9,879 2022 9,871 Thereafter 109,185 Total future minimum lease payments $ 143,873 Rent expense under operating leases was $1.3 million and $0.4 million for the three months ended September 30, 2018 and 2017 , respectively, and $3.4 million and $1.2 million for the nine months ended September 30, 2018 and 2017 , respectively. Other Commitments The Company has also entered into certain non-cancellable agreements primarily related to cloud infrastructure and software subscriptions in the ordinary course of business. There have been no material changes in the Company's commitments and contingencies, as disclosed in the Prospectus. Legal Proceedings The Company is involved in legal proceedings from time to time arising in the normal course of business. Management believes that the outcome of these proceedings will not have a material impact on the Company’s financial position, results of operations, or liquidity. Warranties and Indemnification The performance of the Company’s cloud-based technology learning platform is typically warranted to perform in a manner consistent with general industry standards that are reasonably applicable. The Company’s contractual arrangements generally include certain provisions for indemnifying customers against liabilities if its products or services infringe a third party’s intellectual property rights. To date, the Company has not incurred any material costs as a result of such obligations and has not accrued any material liabilities related to such obligations in the accompanying consolidated financial statements. The Company has also agreed to indemnify its directors and executive officers for costs associated with any fees, expenses, judgments, fines, and settlement amounts incurred by any of these persons in any action or proceeding to which any of those persons is, or is threatened to be, made a party by reason of the person’s service as a director or officer, including any action by the Company, arising out of that person’s services as the Company’s director or officer or that person’s services provided to any other company or enterprise at the Company’s request. The Company maintains director and officer insurance coverage that would generally enable the Company to recover a portion of any future amounts paid. The Company may also be subject to indemnification obligations by law with respect to the actions of its employees under certain circumstances and in certain jurisdictions.

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2018
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Amendment and Restatement of Certificate of Incorporation In connection with the Reorganization Transactions, the certificate of incorporation of Pluralsight, Inc. was amended and restated to, among other things, provide for the (i) authorization of 1,000,000,000 shares of Class A common stock with a par value of $0.0001 per share; (ii) authorization of 200,000,000 shares of Class B common stock with a par value of $0.0001 per share; (iii) authorization of 50,000,000 shares of Class C common stock with a par value of $0.0001 per share; (iv) authorization of 100,000,000 shares of undesignated preferred stock that may be issued from time to time; and (v) establishment of a classified board of directors, divided into three classes, each of whose members will serve for staggered three -year terms. Holders of Class A and Class B common stock are entitled to one vote per share and holders of Class C common stock are entitled to ten votes per share. Except as otherwise required by applicable law, holders of Class A common stock, Class B common stock, and Class C common stock vote together as a single class on all matters on which stockholders generally are entitled to vote. Holders of Class B and Class C common stock are not entitled to receive dividends and will not be entitled to receive any distributions upon the liquidation, dissolution or winding up of the Company. Shares of Class B and Class C common stock may only be issued to the extent necessary to maintain the one -to-one ratio between the number of LLC Units held by the Continuing Members and the number of Class B or Class C common shares held by the Continuing Members. Shares of Class B and Class C common stock are transferable only together with an equal number of LLC Units. Subject to certain limitations and exceptions, Continuing Members may exchange or redeem LLC Units and shares of Class B or Class C common stock, as applicable, for, at the option of Pluralsight, Inc., cash or shares of Class A common stock, on a one -for-one basis. Pluralsight, Inc. must at all times maintain a ratio of one LLC Unit for each share of Class A common stock issued, and Pluralsight Holdings must at all times maintain a one -to-one ratio between the number of shares of Class B or Class C common stock owned by the Continuing Members and the number of LLC Units owned by the Continuing Members. Recapitalization of Pluralsight Holdings In connection with the Reorganization Transactions and the amendment and restatement of the LLC Agreement, all membership interests in Pluralsight Holdings were converted into a single-class of common LLC Units and certain holders of LLC Units elected to exchange LLC Units for Class A common stock of Pluralsight, Inc. The following is a summary of the shares converted or exchanged in connection with the Reorganization Transactions: • 48,407,645 common units of Pluralsight Holdings outstanding prior to the Reorganization Transactions were converted on a one -for-one basis into LLC Units. • 48,447,880 redeemable convertible preferred units of Pluralsight Holdings outstanding prior to the Reorganization Transactions were converted on a one -for-one basis into LLC Units. • 15,783,689 incentive units of Pluralsight Holdings outstanding prior to the Reorganization Transactions were converted into 12,667,778 LLC Units after giving effect to the threshold price and catch-up price per unit. • 3,000,000 Class B incentive units of Pluralsight Holdings outstanding prior to the Reorganization Transactions were converted into 1,747,067 LLC Units after giving effect to the threshold price and catch-up price per unit. In connection with the recapitalization, a total of 39,110,660 LLC Units were exchanged for shares of Class A common stock of Pluralsight, Inc. In addition, the Company issued 58,111,572 shares of Class B common stock and 14,048,138 shares of Class C common stock to the Continuing Members on a one -for-one basis to the corresponding LLC Units held by the Continuing Members. The amended and restated LLC Agreement requires that Pluralsight Holdings at all times maintain (i) a one -to-one ratio between the number of outstanding shares of Class A common stock of Pluralsight, Inc. and the number of LLC Units and (ii) a one -to-one ratio between the number of shares of Class B or Class C common stock owned by the Continuing Members and the number of LLC Units held by the Continuing Members. Rescission Transactions In September 2018, the Company entered into agreements of rescission (“Rescission Transactions”) with certain stockholders of the Company (the “Rescinding Holders”) holding an aggregate of 605,390 shares of Class A common stock, pursuant to which the Company agreed to rescind the individuals' prior exchange of unvested LLC Units of Pluralsight Holdings for unvested shares of Class A common stock in connection with the Reorganization Transactions. As a result of the Rescission Transactions, a total of 605,390 LLC Units of Pluralsight Holdings and a corresponding 455,217 shares of Class B common stock and 150,173 shares of Class C common stock were issued to Rescinding Holders. In addition, the issuance of 605,390 shares of Class A common stock was rescinded. The LLC Units and corresponding shares of Class B and Class C common stock, where applicable, are subject to the same vesting conditions that existed prior to the Rescission Transactions, and the Rescinding Holders are eligible to participate in the TRA. All Rescinding Holders are employees of the Company, including employees and officers who are related parties to the Company. Redeemable Convertible Preferred Units Conversion As described in Note 1—Organization and Description of Business, in connection with the Reorganization Transactions, the LLC Agreement of Pluralsight Holdings was amended and restated to, among other things, effectuate the conversion of 48,447,880 redeemable convertible preferred units into LLC Units of Pluralsight Holdings. Prior to the Reorganization Transactions, Series A redeemable convertible preferred units were redeemable at the option of the holder at an amount equal to the greater of the original issuance price or the aggregate fair value of the Series A redeemable convertible preferred units. Accordingly, prior to the Reorganization Transactions, the Series A redeemable convertible preferred units were accreted to the fair value on the date of conversion of the IPO price of $15.00 per share, or $412.5 million . As the redeemable convertible preferred units were converted into common LLC Units of Pluralsight Holdings, and are no longer redeemable at the option of the holder, the Company reclassified the carrying value of the redeemable convertible preferred units of $582.0 million on the date of the Reorganization Transactions to stockholders' equity. Initial Public Offering As described in Note 1—Organization and Description of Business, in May 2018 , Pluralsight, Inc. completed an IPO of 23,805,000 shares of Class A common stock at a public offering price of $15.00 per share. Pluralsight, Inc. received proceeds of $332.1 million , net of underwriting discounts and commissions, which Pluralsight, Inc. used to purchase newly-issued LLC Units of Pluralsight Holdings at a price per unit equal to the IPO price per share. Warrants to Purchase Shares of Class A Common Stock In connection with the first amendment of the Guggenheim Credit Agreement, the Company issued warrants to the lenders to purchase 424,242 shares of Class A common stock of Pluralsight, Inc. at an exercise price of $8.25 per share. See Note 7—Credit Facilities for additional details. The warrants are fully vested and exercisable, in whole or in part, prior to their expiration. The warrants will expire at the earlier of (i) the acquisition of the Company by another entity or (ii) six months after the effectiveness of the IPO. The warrants were measured at the fair value on the date of issuance, which was determined to be $1.0 million using a Black-Scholes option pricing model and a probability-weighted expected return methodology. As the warrants are exercisable for shares of the Company’s Class A common stock, the Company recorded the warrants within stockholders’ equity.

Non-Controlling Interests

Non-Controlling Interests	9 Months Ended
	Sep. 30, 2018
Noncontrolling Interest [Abstract]
Non-Controlling Interests	Non-Controlling Interests In connection with the Reorganization Transactions, Pluralsight, Inc. became the sole managing member of Pluralsight Holdings and as a result consolidates the results of operations of Pluralsight Holdings. The non-controlling interests balance represents the LLC Units held by Continuing Members, based on the portion of LLC Units owned by Continuing Members. Following the Reorganization Transactions, the total adjustments to the non-controlling interests were $13.1 million and were primarily related to equity-based compensation and the settlement of equity-based awards. Income or loss is attributed to the non-controlling interests based on the weighted-average ownership percentages of LLC Units outstanding during the period, excluding LLC Units that are subject to time-based vesting requirements. As of September 30, 2018 , the non-controlling interests of Pluralsight Holdings owned 52.6% of the outstanding LLC Units, with the remaining 47.4% owned by Pluralsight, Inc. The ownership of the LLC Units is summarized as follows: September 30, 2018 Units Ownership % Pluralsight, Inc.'s ownership of LLC Units 62,310,270 47.4 % LLC Units owned by the Continuing Members (1) 69,092,179 52.6 % 131,402,449 100.0 % (1) Excludes 3,672,921 LLC Units still subject to time-based vesting requirements.

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity-Based Compensation	Equity-Based Compensation Incentive Unit Plan Certain employees and directors were granted incentive units in Pluralsight Holdings, pursuant to the Incentive Unit Plan (“2013 Plan”). In connection with the Reorganization Transactions, all outstanding incentive units were converted into LLC Units of Pluralsight Holdings and certain holders of incentive units elected to exchange LLC Units for shares of Class A common stock of Pluralsight, Inc. Shares of Class A common stock and LLC Units issued as a result of the exchange or conversion of unvested incentive units remain subject to the same time-based vesting requirements that existed prior to the Reorganization Transactions. In connection with the IPO, the 2013 Plan was terminated. As discussed in Note 9—Stockholders' Equity, in September 2018, the Company entered into the Rescission Transactions with the Rescinding Holders. In connection with the Rescission Transactions, the Company issued LLC Units and corresponding shares of Class B or Class C common stock, as applicable, to the Rescinding Holders in exchange for the rescission of an equivalent number of shares of Class A common stock. The LLC Units and corresponding shares of Class B and Class C common stock are subject to the same time-based vesting requirements that existed prior to the Rescission Transactions. The unvested shares of Class A common stock following the exchange of unvested incentive units are summarized as follows: Unvested Shares Weighted- Average Grant Date Fair Value Unvested Class A common shares outstanding following the Reorganization Transactions 605,390 $ 6.55 Vested (237,530 ) 8.40 Effect of the Rescission Transactions (367,860 ) 5.35 Unvested Class A common shares outstanding—September 30, 2018 — $ — The unvested LLC Units following the conversion of unvested incentive units are summarized as follows: Unvested Units Weighted- Average Grant Date Fair Value Unvested LLC Units outstanding following the Reorganization Transactions 3,942,674 $ 7.73 Vested (637,613 ) 7.74 Effect of the Rescission Transactions 367,860 5.35 Unvested LLC Units outstanding—September 30, 2018 3,672,921 $ 7.49 The Company evaluated the conversion and exchange of incentive units as part of the Reorganization Transactions and the effect of the Rescission Transactions, and concluded the transactions were not a modification of the equity awards. Accordingly, the Company will continue to recognize equity-based compensation using the grant date fair value as measured on the original grant date of the incentive units. As of September 30, 2018 , total unrecognized equity-based compensation related to all unvested Class A common shares and unvested LLC Units was $25.1 million , which is expected to be recognized over a weighted-average period of 2.4 years. The total fair value of Class A common shares and LLC Units vested during the period from the date of the Reorganization Transactions to September 30, 2018 was $22.0 million . If a forfeiture of an unvested LLC Unit occurs, the associated shares of Class B common stock or Class C common stock, as applicable, are also forfeited. Equity Incentive Plans In June 2017, Pluralsight Holdings adopted the 2017 Equity Incentive Plan (“2017 Plan”) and issued RSUs to employees. In May 2018, Pluralsight, Inc. adopted the 2018 Equity Incentive Plan (“2018 Plan”). The 2018 Plan provides for the grant of nonstatutory stock options, restricted stock, RSUs, stock appreciation rights, performance units, and performance shares to employees, directors, and consultants of the Company. A total of 22,149,995 shares of Class A common stock were reserved for issuance under the 2018 Plan. The number of shares available for issuance under the 2018 Plan also includes an annual increase on the first day of each fiscal year beginning in 2019, equal to the lesser of: (i) 14,900,000 shares, (ii) 5.0% of the outstanding shares of capital stock as of the last day of the immediately preceding fiscal year, or (iii) a lower number of shares determined by the 2018 Plan's administrator. In connection with the IPO, the 2017 Plan was terminated. At the time the 2017 Plan was terminated, a total of 4,508,835 RSUs granted under the 2017 Plan remained outstanding. With the establishment of the 2018 Plan, the Company no longer grants equity-based awards under the 2017 Plan and any shares that expire, terminate, are forfeited or repurchased by the Company, or are withheld by the Company to cover tax withholding obligations, under the 2017 Plan, up to 4,508,835 shares, will automatically be transferred to the 2018 Plan. Stock Options In connection with the IPO, the Company granted to employees stock options under the 2018 Plan to purchase shares of Class A common stock at an exercise price equal to the IPO price of $15.00 per share. The stock options will vest ratably in equal six -month periods over a period of two years from the IPO date. The following table summarizes the stock option activity for the nine months ended September 30, 2018 : Stock Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in millions) Balance as of December 31, 2017 — $ — Granted 5,236,155 15.00 Forfeited or cancelled (3,979 ) 15.00 Balance as of September 30, 2018 5,232,176 $ 15.00 9.6 $ 88.9 As of September 30, 2018 , no options were vested or exercisable. The total unrecognized equity-based compensation related to the stock options was $33.8 million , which is expected to be recognized over a weighted-average period of 1.6 years. The grant date fair value of the stock options was determined using the Black-Scholes model with the following assumptions: Dividend yield None Volatility 55.0% Risk-free interest rate 2.97% Expected term (years) 5.63 RSUs The Company has granted RSUs to employees under the 2018 Plan and previously under the 2017 Plan. RSUs represent the right to receive shares of Pluralsight, Inc.’s Class A common stock at a specified future date. Restricted share units of Pluralsight Holdings under the 2017 Plan are generally subject to both a service condition and a liquidity condition. RSUs under the 2018 Plan are generally subject to a service condition. The service condition is generally satisfied over four years , whereby 25% of the share units satisfy this condition on the first anniversary of the grant date and then ratably on a quarterly basis thereafter through the end of the vesting period. The liquidity condition is satisfied upon the occurrence of a qualifying event, which is defined as a change of control transaction or upon expiration of a lock-up period following the IPO. Prior to the IPO, the Company had not recorded any equity-based compensation expense associated with the RSUs as the liquidity condition was not deemed probable. Following the completion of the IPO, the Company recorded a cumulative adjustment to equity-based compensation expense totaling $7.8 million . The remaining unrecognized equity-based compensation expense related to RSUs will be recognized over the remaining requisite service period, using the straight-line attribution method. Under the 2017 Plan, all restricted share units granted were initially restricted share units of Pluralsight Holdings. In connection with the IPO, all restricted share units were converted into RSUs of Pluralsight, Inc., except for Class B restricted share units of Pluralsight Holdings, which remain restricted share units of Pluralsight Holdings, and represent the right to receive LLC Units and corresponding shares of Class C common stock of Pluralsight, Inc. upon vesting. The activity for RSUs for the nine months ended September 30, 2018 was as follows: Number of RSUs or Units Weighted-Average Grant Date Fair Value RSUs of Pluralsight, Inc. Balance at December 31, 2017 2,178,450 $ 7.06 Granted 3,464,817 11.93 Forfeited or cancelled (244,500 ) 7.62 Balance at September 30, 2018 5,398,767 $ 10.16 Restricted Share Units of Pluralsight Holdings: Balance at December 31, 2017 and September 30, 2018 3,000,000 $ 8.24 As of September 30, 2018 , unrecognized compensation cost related to the RSUs, including restricted share units of Pluralsight Holdings, was $63.3 million , which is expected to be recognized over a weighted-average period of 3.1 years. Employee Stock Purchase Plan In May 2018, Pluralsight, Inc.'s board of directors adopted the ESPP. A total of 2,970,000 shares of Class A common stock were initially reserved for issuance under the ESPP. The number of shares of Class A common stock available for issuance under the ESPP will be increased on the first day of each fiscal year beginning in 2019 equal to the lesser of: (i) 2,970,000 shares of Class A common stock, (ii) 1.5% of the outstanding shares of all classes of common stock of the Company on the last day of the immediately preceding fiscal year, or (iii) an amount determined by the plan administrator. The ESPP generally provides for consecutive overlapping 24 -month offering periods comprised of four six -month purchase periods. The offering periods are scheduled to start on the first trading day on or after May 31 and November 30 of each year. The first offering period commenced on the IPO date and is scheduled to end on the first trading day on or after May 31, 2020. The ESPP permits participants to elect to purchase shares of Class A common stock through fixed contributions from eligible compensation paid during each purchase period during an offering period, provided that this fixed contribution amount will not exceed 75.0% of the eligible compensation a participant receives during a purchase period or $12,500 (increased to $25,000 for purposes of the first purchase period under the ESPP). A participant may purchase a maximum of 5,000 shares during each purchase period. Amounts deducted and accumulated by the participant will be used to purchase shares of Class A common stock at the end of each purchase period. The purchase price of the shares will be 85% of the lower of the fair market value of Class A common stock on the first trading day of each offering period or on the purchase date, except for the first offering period, during which the purchase price of the shares will be 85% of the lower of (i) the IPO price or (ii) the fair market value of common stock on the purchase date. If the fair market value of the common stock on any purchase date within an offering period is lower than the stock price as of the beginning of the offering period, the offering period will immediately reset after the purchase of shares on such purchase date and participants will automatically be re-enrolled in a new offering period. Participants may end their participation at any time during an offering period and will be paid their accrued contributions that have not yet been used to purchase shares of common stock. Participation ends automatically upon termination of employment. The initial offering period began on the IPO date. As of September 30, 2018 , a total of 2,823,657 shares were issuable to employees based on contribution elections made under the ESPP and no shares had yet been purchased. As of September 30, 2018 , total unrecognized equity-based compensation was $13.3 million , which is expected to be recognized over a weighted-average period of 1.7 years. The fair value of the purchase right for the ESPP is estimated on the date of grant using the Black-Scholes model with the following assumptions: Dividend yield None Volatility 55.0% Risk-free interest rate 2.05%—2.50% Expected term (years) 0.5—2.0 Equity Appreciation Rights In connection with the IPO, the Company elected to settle all vested equity appreciation rights (“EARs”) for a cash payment of $0.3 million . The EARs vest upon satisfaction of both time and a liquidity condition, which was satisfied upon completion of the IPO. The remaining unvested EARs were cancelled on the date of the IPO. Prior to the IPO, the vesting of EARs was not probable and no equity-based compensation related to the EARs had been recognized. The Company recognized $0.1 million in compensation cost on the date of the IPO measured using the grant date fair value of the award using a Black-Scholes model. Equity-Based Compensation Expense Equity-based compensation expense was classified as follows in the accompanying condensed consolidated statements of operations (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Cost of revenue $ 40 $ 5 $ 86 $ 15 Sales and marketing 4,372 631 9,343 2,010 Technology and content 2,790 499 5,839 1,489 General and administrative 8,842 11,762 21,704 15,474 Total equity-based compensation $ 16,044 $ 12,897 $ 36,972 $ 18,988 Equity-based compensation capitalized as internal-use software was $0.1 million for the three and nine months ended September 30, 2018 .

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes As a result of the Reorganization Transactions, Pluralsight, Inc. became the sole managing member of Pluralsight Holdings, which is treated as a partnership for U.S. federal and most applicable state and local income tax purposes. As a partnership, Pluralsight Holdings is not subject to U.S. federal and certain state and local income taxes. Any taxable income or loss generated by Pluralsight Holdings is passed through to and included in the taxable income or loss of its members, including Pluralsight, Inc. following the Reorganization Transactions, on a pro rata basis. Pluralsight, Inc. is subject to U.S. federal income taxes, in addition to state and local income taxes with respect to its allocable share of any taxable income of Pluralsight Holdings following the Reorganization Transactions. The Company is also subject to taxes in foreign jurisdictions. The tax provision for interim periods is determined using an estimate of the Company's annual effective tax rate, adjusted for discrete items, if any, that arise during the period. Each quarter, the Company updates its estimate of its annual effective tax rate, and if the estimated annual effective tax rate changes, the Company makes a cumulative adjustment in such period. The quarterly tax provision, and estimate of the Company's annual effective tax rate, are subject to variation due to several factors, including variability in pre-tax income (or loss), the mix of jurisdictions to which such income relates, changes in how the Company conducts business, and tax law developments. For the three months ended September 30, 2018 and 2017 the Company's estimated effective tax rate was (1.8)% and (0.3)% , respectively. For the nine months ended September 30, 2018 and 2017 , the Company's estimated effective tax rate was (0.8)% and (0.3)% , respectively. The variations between the Company's estimated effective tax rate and the U.S. statutory rate are primarily due to the portion of the Company's earnings (or loss) attributable to non-controlling interests following the Reorganization Transactions and the full domestic valuation allowance. The Company is subject to income tax in the U.S. as well as other tax jurisdictions in which the Company operates. The provision for income taxes consists primarily of income taxes and withholding taxes in foreign jurisdictions in which the Company conducts business. The Company's U.S. operations have resulted in losses, and as such, the Company maintains a full valuation allowance against its U.S. deferred tax assets, including the deferred tax assets acquired in connection with the Reorganization Transactions as described below. While the Company believes its current valuation allowance is appropriate, the Company assesses the need for an adjustment to the valuation allowance on a quarterly basis. The assessment is based on estimates of future sources of taxable income for the jurisdictions in which the Company operates and the periods over which deferred tax assets will be realizable. In the event the Company determines that it will be able to realize all or part of its net deferred tax assets in the future, all or part of the valuation allowance will be reversed in the period in which the Company makes such determination. The release of all or part of the valuation allowance against deferred tax assets may cause greater volatility in the effective tax rate in the periods in which it is reversed. Tax Receivable Agreement and Reorganization Transactions In connection with the Reorganization Transactions, certain members of Pluralsight Holdings (“Former Members”) exchanged LLC Units for shares of Class A common stock of Pluralsight, Inc. As a result of this exchange, the Company acquired certain tax attributes held by the Former Members. Additionally, the Company could obtain future increases in its tax basis of the assets of Pluralsight Holdings when LLC Units are redeemed or exchanged by the Continuing Members. This increase in tax basis may have the effect of reducing the amounts paid in the future to various tax authorities. The increase in tax basis may also decrease gains (or increase losses) on future dispositions of certain capital assets to the extent tax basis is allocated to those capital assets. On the date of the IPO, the Company entered into a Tax Receivable Agreement (“TRA”) with Continuing Members that provides for a payment to the Continuing Members of 85% of the amount of tax benefits, if any, that Pluralsight, Inc. realizes, or is deemed to realize as a result of redemptions or exchanges of LLC Units. The Company maintains a full valuation allowance against deferred tax assets related to the tax attributes generated as a result of redemptions of LLC Units or exchanges described above until it is determined that the benefits are more-likely-than-not to be realized. As of September 30, 2018 , no members of the TRA had exchanged LLC Units for Class A common shares and therefore the Company had not recorded any liabilities under the TRA. As discussed in Note 9—Stockholders' Equity, the Company entered into the Rescission Transactions in September 2018, whereby the Rescinding Holders rescinded their exchange of LLC Units of Pluralsight Holdings for shares of Class A common stock. As a result of the Rescission Transactions, the Rescinding Holders are eligible to participate in the TRA. The TRA liability, if any, that may be owed to new TRA members as a result of the Rescission Transactions is not expected to be recorded until the tax benefits derived from future exchanges are more-likely-than-not to be realized. Tax Reform Legislation On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was enacted in the United States resulting in a reduction of the corporate income tax rate to 21%. In addition, the Tax Act limits the deductibility of interest expense, implements a modified territorial tax system, and imposes a one-time repatriation tax on deemed repatriated untaxed earnings and profits of U.S.-owned foreign subsidiaries (“Toll Charge”). In the fourth quarter of 2017, the Company recorded a provisional Toll Charge and remeasured its deferred tax assets and liabilities to reflect the lower corporate income tax rate. The amounts were computed based on information available to the Company; however, there is still uncertainty as to the application of the Tax Act. As of September 30, 2018, the Company had not yet completed its analysis of the effects of the Tax Act, including the Toll Charge computation. The analysis is expected to be completed within one year of the enactment date of the Tax Act. Because the Company has recorded a full valuation allowance in the United States, changes to the reported impact of the Tax Act based on additional guidance or further analysis are not expected to materially affect the effective tax rate in future periods. No adjustments to the provisional amounts recorded in the fourth quarter of 2017 had been made as of September 30, 2018. As a result of the Toll Charge, all previously unremitted earnings have now been subject to federal tax in the United States; however, the Company plans to, and has the ability to, indefinitely reinvest such earnings in their respective foreign jurisdictions; therefore, no additional tax liability such as state or withholding tax has been provided for on such earnings. The Company continues to analyze the effects of new taxes due on certain foreign income, such as GILTI (global intangible low-taxed income), BEAT (base-erosion anti-abuse tax), FDII (foreign-derived intangible income) and limitations on interest expense deductions (if certain conditions apply) that became effective starting January 1, 2018, and other provisions of the Tax Act. The Company has delayed finalizing its GILTI policy election under SAB 118 until it has the necessary information available to analyze and make an informed policy decision. Because the Company is still evaluating the GILTI provisions and the future taxable income that is subject to GILTI, the Company has included GILTI related to current-year operations only in its estimated annual effective tax rate for the three and nine months ended September 30, 2018 and has not provided additional GILTI on deferred items.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share The following table presents the calculation of basic and diluted net loss per share for the periods following the Reorganization Transactions (in thousands, except per share amounts): Three Months Ended September 30, 2018 May 16, 2018 through September 30, 2018 Numerator: Net loss $ (29,737 ) $ (54,031 ) Less: Net loss attributable to non-controlling interests (15,578 ) (28,284 ) Net loss attributable to Pluralsight, Inc. $ (14,159 ) $ (25,747 ) Denominator: Weighted-average common shares outstanding 62,876 62,867 Less: Weighted-average common shares subject to time-based vesting (404 ) (467 ) Weighted-average common shares outstanding, basic and diluted 62,472 62,400 Net loss per share, basic and diluted $ (0.23 ) $ (0.41 ) During the three months ended September 30, 2018 , and the period from May 16, 2018 through September 30, 2018, the Company incurred net losses and, therefore, the effect of the Company’s potentially dilutive securities were not included in the calculation of diluted loss per share as the effect would be anti-dilutive. The following table contains share/unit totals with a potentially dilutive impact (in thousands): As of September 30, 2018 LLC Units held by Continuing Members 72,765 Stock options 5,232 RSUs of Pluralsight, Inc. 5,399 Restricted Share Units of Pluralsight Holdings 3,000 Shares issuable under ESPP 2,824 Warrants to purchase Class A common shares 424 Total 89,644

Geographic Information

Geographic Information	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Geographic Information	Geographic Information The Company operates in a single operating segment. Operating segments are defined as components of an enterprise for which separate financial information is regularly evaluated by the chief operating decision makers, who in the Company’s case are the Chief Executive Officer and Chief Financial Officer, in deciding how to allocate resources and assess performance. The chief operating decision makers evaluate the Company’s financial information and resources and assess the performance of these resources on a consolidated basis. Since the Company operates in one operating segment, all required financial segment information can be found in the unaudited condensed consolidated financial statements. Revenue by geographic region, based on the physical location of the customer, was as follows (dollars in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 United States $ 39,368 $ 28,543 $ 104,901 $ 77,263 United Kingdom 6,375 4,570 17,463 13,023 Other foreign locations 15,810 10,173 42,405 29,130 Total revenue $ 61,553 $ 43,286 $ 164,769 $ 119,416 Percentage of revenue generated outside of the United States 36 % 34 % 36 % 35 % With the exception of the United Kingdom, no other foreign country accounted for 10% or more of revenue during the three months ended September 30, 2018 and 2017 , and the nine months ended September 30, 2018 and 2017 .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Recent Accounting Pronouncements (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) and the applicable regulations of the U.S. Securities and Exchange Commission (“SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. Therefore, these unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2017 included in the prospectus dated May 16, 2018 (File No. 333-224301), as filed with the SEC pursuant to Rule 424(b)(4) under the Securities Act of 1933, as amended (“Prospectus”).
Consolidation	These unaudited condensed consolidated financial statements include the accounts of Pluralsight, Inc. and its directly and indirectly wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. As discussed in Note 1—Organization and Description of Business, Pluralsight, Inc. consolidates the financial results of Pluralsight Holdings as a Variable Interest Entity (“VIE”). The Company periodically evaluates entities for consolidation either through ownership of a majority voting interest, or through means other than a voting interest, in accordance with the VIE accounting model. A VIE is an entity in which the equity investors as a group, if any, lack the power through voting or similar rights to direct the activities of such entity that most significantly impact such entity's economic performance or the equity investment at risk is insufficient to finance that entity's activities without additional subordinated financial support.
Use of Estimates	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses for the reporting period. On an ongoing basis, the Company evaluates its estimates, including those related to the determination of fair value of equity awards, the fair value of warrants to purchase Class A common stock, useful lives of property and equipment, content library and intangible assets, provisions for doubtful accounts receivable and deferred revenue, impairment of long-lived and intangible assets, including goodwill, and certain accrued expenses, including author fees. These estimates and assumptions are based on the Company’s historical results and management’s future expectations. Actual results could differ from those estimates.
Leases	For build-to-suit lease arrangements, the Company evaluates the extent of its financial and operational involvement during the construction period to determine whether it is considered the owner of the construction project for accounting purposes. When the Company is considered the owner of a project under lease accounting guidance, the Company records the fair value of the building as the building is constructed with a corresponding build-to-suit facility financing obligation. Improvements to the facility during the construction project are capitalized. Lessor-afforded incentives are classified as deemed landlord financing proceeds and are included in the facility financing obligation. During the construction period, the Company estimates and records ground rent expense based on the estimated fair value of the land and an estimated incremental borrowing rate. At the end of the construction period, the Company evaluates whether it remains the owner of the building based on its ongoing involvement in the leased property. If deemed the owner of the facility following construction completion, the Company allocates rent payments to ground rent expense, reductions of the facility financing obligation, and interest expense recognized on the outstanding obligation. To the extent gross future payments do not equal the recorded liability, the liability is settled upon return of the facility to the lessor.
Advertising Costs	Advertising costs are expensed as incurred.
Equity-Based Compensation	In connection with the IPO, the Company granted Class A common stock options to certain employees. Equity-based compensation expense for Class A common stock options granted to employees is recognized based on the fair value of the awards granted, determined using the Black-Scholes option pricing model. Equity-based compensation expense is recognized as expense on a straight-line basis over the requisite service period. Equity-based compensation expense related to purchase rights issued under the 2018 Employee Stock Purchase Plan (“ESPP”) is based on the Black-Scholes option pricing model fair value of the estimated number of awards as of the beginning of the offering period. Equity-based compensation expense is recognized following the straight-line attribution method over the offering period. The Black-Scholes option pricing model is affected by the share price and a number of assumptions, including the award’s expected life, risk-free interest rate, the expected volatility of the underlying stock, and expected dividends. The assumptions used in the Black Scholes pricing model are estimated as follows: • Fair Value of Common Stock: Prior to the IPO, the fair value of the common units underlying equity awards was determined considering numerous objective and subjective factors and required judgment to determine the fair value as of each grant date. Subsequent to the IPO, the Company determines the fair value of common stock as of each grant date using the market closing price of Pluralsight, Inc.'s Class A common stock on the date of grant. • Risk-free Interest Rate: The risk-free interest rate is derived from the implied yield available on U.S. Treasury zero-coupon issues with remaining terms similar to the expected term of the options. • Expected Term: The expected term is estimated using the simplified method due to a lack of historical exercise activity for the Company. The simplified method calculates the expected term as the mid-point between the vesting date and the contractual expiration date of the award. For the ESPP, the Company uses the period from the beginning of the offering period to the end of each purchase period. • Volatility: The price volatility factor is based on the historical volatilities of comparable companies as the Company does not have sufficient trading history for its common stock. To determine comparable companies, the Company considers public enterprise cloud-based application providers and selects those that are similar in size, stage of life cycle, and financial leverage. The Company will continue to use this process until a sufficient amount of historical information regarding volatility becomes available, or until circumstances change such that the identified companies are no longer relevant, in which case, more suitable companies whose share prices are publicly available would be utilized in the calculation. • Dividend Yield: The Company has not and does not expect to pay dividends for the foreseeable future.
Non-Controlling Interests	The non-controlling interests balance represents the economic interests of LLC Units of Pluralsight Holdings held by Continuing Members, based on the portion of LLC Units owned by Continuing Members. Income or loss is attributed to the non-controlling interests based on the weighted-average LLC Units outstanding during the period, excluding LLC Units that are subject to time-based vesting requirements. As of September 30, 2018 , the non-controlling interests owned 52.6% of the vested LLC Units outstanding. The non-controlling interests' ownership percentage can fluctuate over time as LLC Units vest and as Continuing Members elect to exchange LLC Units for Class A common stock of Pluralsight, Inc.
Net Loss Per Share/Unit	Basic net loss per share is computed by dividing net loss attributable to Pluralsight, Inc. for the periods following the Reorganization Transactions by the weighted-average number of shares of Class A common shares outstanding during the same periods after giving effect to weighted-average shares of Class A common stock that remain subject to time-based vesting requirements. Diluted net loss per share is computed giving effect to all potential weighted-average dilutive shares for the periods following the Reorganization Transactions including LLC Units held by Continuing Members that are convertible into Class A common stock, stock options, restricted stock units (“RSUs”), warrants to purchase Class A common stock, and shares issuable under the ESPP for the periods after the Reorganization Transactions. The dilutive effect of outstanding awards, if any, is reflected in diluted earnings per share by application of the treasury stock method or if-converted method, as applicable.
Recent Accounting Pronouncements	Under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), the Company meets the definition of an emerging growth company. Under the JOBS Act, emerging growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with new or revised accounting standards that have different effective dates for public and private companies until the Company is no longer an emerging growth company or until the Company affirmatively and irrevocably opts out of the extended transition period. As a result, the Company’s financial statements may not be comparable to companies that comply with new or revised accounting pronouncements as of public company effective dates. Recently Adopted Accounting Pronouncements In August 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments . This update clarifies how certain cash flows should be classified with the objective of reducing the existing diversity in practice. This update is effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The amendments in this ASU should be applied using a retrospective transition method to each period presented. Among other provisions, the ASU requires that cash payments for certain debt prepayment or debt extinguishment costs be classified as cash outflows for financing activities. The Company early adopted the standard during the second quarter of 2018. As a result of the adoption, the Company recorded $2.2 million in payments of debt extinguishment costs within financing activities on the condensed consolidated statements of cash flows for the nine months ended September 30, 2018 . The retrospective adoption had no material effect on any prior periods. In November 2016, the FASB issued ASU 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . This update clarifies that transfers between cash and restricted cash are not part of the entity’s operating, investing, and financing activities, and details of those transfers are not reported as cash flow activities in the statements of cash flows. For public business entities, this update is effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For all other entities, this update is effective for annual periods beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption for all entities is permitted. The amendments in this update should be applied using a retrospective transition method to each period presented. The Company early adopted this standard during the year ended December 31, 2017, and retroactively adjusted the consolidated statements of cash flows for all periods presented. The retrospective adoption had no material effect on any prior periods. In January 2017, the FASB issued ASU 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment , which eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. For public business entities that are SEC filers, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. For public business entities that are not SEC filers, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2020. For all other entities, the ASU is effective for the annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2021. The Company early adopted this ASU for its annual goodwill impairment test as of October 1, 2018. The adoption had no material effect on the unaudited condensed consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting , which provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in the ASU. The ASU is effective for all entities for annual periods, and interim periods within those annual periods, beginning after December 15, 2017. During the first quarter of 2018, the Company adopted the ASU prospectively. The adoption of the ASU had no material effect on the unaudited condensed consolidated financial statements. Accounting Pronouncements Not Yet Adopted In August 2018, the FASB issued ASU 2018-15, Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which aligns the accounting for implementation costs incurred in a hosting arrangement that is a service contract with the accounting for implementation costs incurred to develop or obtain internal-use software under ASC 350-40, in order to determine which costs to capitalize and recognize as an asset. The new guidance is effective for public business entities for annual periods beginning after December 15, 2019, including interim periods within those periods. For all other entities, the ASU is effective for annual periods beginning after December 15, 2020, and interim periods within annual periods beginning after December 15, 2021. Early adoption is permitted for all entities. The Company is currently in the process of evaluating the impact of new guidance on its consolidated financial statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business , which clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The new guidance is effective for public business entities for annual periods beginning after December 15, 2017, including interim periods within those periods. For all other entities, the ASU is effective for annual periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. The impact to the Company’s consolidated financial statements will depend on the facts and circumstances of any specific future transactions. In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) . Under the new guidance, lessees will be required to recognize a lease liability and a right-of-use asset for all leases (with the exception of short-term leases) at the commencement date. For public business entities, the ASU is effective for fiscal years and interim periods within those years beginning after December 15, 2018. For all other entities, the amendments in this update are effective for fiscal years beginning after December 15, 2019 and interim periods within fiscal years beginning after December 15, 2020. As the Company has elected to use the extended transition period available to emerging growth companies, the Company does not anticipate adopting the standard until the fiscal year ended December 31, 2020. The Company is currently evaluating the potential changes from this ASU to its future financial reporting and disclosures. As part of its preliminary assessment, the Company expects to record right-of-use assets and lease liabilities for its operating leases as a result of adopting the standard. While the Company continues to assess all potential impacts under the new standard, including the areas described above, the Company does not know or cannot reasonably estimate quantitative information related to the impact of the adoption of the new standard on its consolidated financial statements at this time. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers (Topic 606) and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) , which will supersede nearly all existing revenue recognition guidance. The core principle behind ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods and services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for delivering those goods and services. To achieve this core principle, the ASU provides a model, which involves a five-step process that includes identifying the contract with the customer, identifying the performance obligations in the contract, determining the transaction price, allocating the transaction prices to the performance obligations in the contract, and recognizing revenue when (or as) the entity satisfies the performance obligations. The standard also provides guidance on the recognition of costs related to obtaining customer contracts. The ASU permits adoption either by using a full retrospective approach, in which all comparative periods are presented in accordance with the new standard, or a modified retrospective approach with the cumulative effect of initially applying the new standard recognized at the date of initial application and providing certain additional disclosures. For public business entities, the standard is effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. For all other entities, the standard is effective for annual reporting periods beginning after December 15, 2018, and interim periods within annual periods beginning after December 15, 2019. Early adoption is permitted for annual periods beginning after December 15, 2016. As the Company has elected to use the extend transition period available to emerging growth companies, the Company anticipates adopting the standard for the fiscal year ending December 31, 2019. The Company anticipates adopting the standard using the modified retrospective adoption method described above. The Company is continuing to evaluate the impact of the adoption of the new standard on its accounting policies, processes, and system requirements. The Company has assigned internal resources to assist in the evaluation. Furthermore, the Company has made and will continue to make investments in systems to enable timely and accurate reporting under the new standard. While the Company continues to assess all potential impacts under the new standard, there is potential the standard could have an impact on the timing of recognition of revenue and contract acquisition costs. Under the current revenue recognition guidance, the Company limits the amount of revenue recognition for delivered elements to the amount that is not contingent on the delivery of future services. Under the new standard, the concept of contingent revenue no longer exists. As a result, the Company expects the timing of revenue recognition on multi-year subscription agreements with tiered pricing could accelerate under the new standard. Additionally, for certain contracts, the Company sells licenses that can be redeemed for subscriptions to the Company’s platform at a future date. The Company earns revenue as licenses are redeemed, and subscription services are subsequently rendered. A portion of the consideration from these contracts is allocated to licenses that are ultimately not redeemed, or breakage revenue. Under current accounting literature, the Company recognizes breakage revenue when it is legally released from its obligation to provide services. Under the new standard, breakage revenue will be estimated and recognized as services are performed. As a result of the Company’s evaluation, the timing of when revenue is recognized could accelerate for contracts with breakage revenue. The Company currently anticipates that impact of adopting the standard on its revenues will not be material; however, the Company's evaluation will depend on its complete analysis of existing contracts at the time of adoption. As part of its evaluation, the Company has also considered the impact of the standard’s requirements with respect to the capitalization and amortization of incremental costs of obtaining a contract. Under the Company’s current accounting policy, incremental costs of obtaining a contract are expensed as incurred. The new standard requires the capitalization of all incremental costs that are incurred to obtain a contract with a customer that would not have been incurred if the contract had not been obtained, provided the Company expects to recover those costs. As a result of this standard, the Company expects to capitalize incremental contract costs. The period over which these costs are expected to be recognized is still being evaluated by the Company. The Company expects the impact of adopting the standard on its sales and marketing expenses could be material; however, such evaluation will depend on the Company's full evaluation of contract costs at the time of adoption. In addition, the standard will require additional financial statement disclosures, including additional disclosures for the disaggregation of revenue, contract balances, and performance obligations. The Company expects the additional disclosure requirements could be material to its consolidated financial statements. While the Company continues to assess all potential impacts under the new standard, including the areas described above, and anticipates this standard could have a material impact on its consolidated financial statements, the Company does not know or cannot reasonably estimate quantitative information related to the impact of the adoption of the new standard on its unaudited condensed consolidated financial statements at this time.
Fair Value Measurements	The Company measures and records certain financial assets at fair value on a recurring basis. Fair value is based on the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The fair value of the Company’s financial instruments were as follows (in thousands): September 30, 2018 Level 1 Level 2 Level 3 Total Cash and cash equivalents: Money market funds $ 201,264 $ — $ — $ 201,264 December 31, 2017 Level 1 Level 2 Level 3 Total Cash and cash equivalents: Money market funds $ 25,146 $ — $ — $ 25,146

Balance Sheet Components (Table

Balance Sheet Components (Tables)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Prepaid and Other Current Assets	Prepaid expenses and other current assets consisted of the following (in thousands): September 30, 2018 December 31, 2017 Prepaid expenses $ 7,503 $ 4,586 Other current assets 534 539 Prepaid expenses and other current assets $ 8,037 $ 5,125
Schedule of Accrued Expenses	Accrued expenses consisted of the following (in thousands): September 30, 2018 December 31, 2017 Accrued compensation $ 22,545 $ 18,568 Accrued income and other taxes payable 4,891 3,492 Accrued other current liabilities 3,979 4,454 Accrued expenses $ 31,415 $ 26,514

Property and Equipment (Tables)

Property and Equipment (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net consisted of the following (in thousands): September 30, 2018 December 31, 2017 Computer equipment $ 8,951 $ 7,482 Software 2,026 1,982 Capitalized internal-use software costs 12,370 8,631 Furniture and fixtures 5,364 5,234 Buildings 11,251 11,251 Leasehold improvements 1,481 1,324 Construction in progress 882 587 Total property and equipment 42,325 36,491 Less: Accumulated depreciation (19,822 ) (14,034 ) Property and equipment, net $ 22,503 $ 22,457

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets, net are summarized as follows (in thousands): September 30, 2018 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 31,446 $ 1,389 Course creation costs 12,986 6,828 6,158 Total $ 45,821 $ 38,274 $ 7,547 Intangible assets: Technology $ 4,500 $ 2,610 $ 1,890 Trademarks 162 162 — Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 7,887 $ 5,952 $ 1,935 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 24,643 $ 8,192 Course creation costs 10,640 5,391 5,249 Total $ 43,475 $ 30,034 $ 13,441 Intangible assets: Technology $ 4,500 $ 2,080 $ 2,420 Trademarks 1,162 773 389 Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 8,887 $ 6,033 $ 2,854
Schedule of Indefinite-Lived Intangible Assets	Intangible assets, net are summarized as follows (in thousands): September 30, 2018 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 31,446 $ 1,389 Course creation costs 12,986 6,828 6,158 Total $ 45,821 $ 38,274 $ 7,547 Intangible assets: Technology $ 4,500 $ 2,610 $ 1,890 Trademarks 162 162 — Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 7,887 $ 5,952 $ 1,935 December 31, 2017 Gross Carrying Amount Accumulated Amortization Net Book Value Content library: Acquired content library $ 32,835 $ 24,643 $ 8,192 Course creation costs 10,640 5,391 5,249 Total $ 43,475 $ 30,034 $ 13,441 Intangible assets: Technology $ 4,500 $ 2,080 $ 2,420 Trademarks 1,162 773 389 Noncompetition agreements 390 390 — Customer relationships 2,750 2,750 — Database 40 40 — Domain names 45 — 45 Total $ 8,887 $ 6,033 $ 2,854

Credit Facilities (Tables)

Credit Facilities (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Debt	The Company’s debt consisted of the following (in thousands): December 31, 2017 Principal borrowings outstanding $ 116,620 Less: Debt issuance costs, net of amortization (583 ) Net carrying amount $ 116,037

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of Future Minimum Rental Payments for Operating Leases	At September 30, 2018 , future minimum lease payments, including lease payments for the Company’s facilities in Farmington, Utah, and lease payments for the Company's future headquarters in Draper, Utah were as follows (in thousands): Years Ending December 31, 2018 (remaining three months) $ 1,668 2019 5,804 2020 7,466 2021 9,879 2022 9,871 Thereafter 109,185 Total future minimum lease payments $ 143,873

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	9 Months Ended
	Sep. 30, 2018
Noncontrolling Interest [Abstract]
Ownership of the LLC Units	The ownership of the LLC Units is summarized as follows: September 30, 2018 Units Ownership % Pluralsight, Inc.'s ownership of LLC Units 62,310,270 47.4 % LLC Units owned by the Continuing Members (1) 69,092,179 52.6 % 131,402,449 100.0 % (1) Excludes 3,672,921 LLC Units still subject to time-based vesting requirements.

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Schedule of Share-based Compensation, Performance Shares Award Activity	The unvested shares of Class A common stock following the exchange of unvested incentive units are summarized as follows: Unvested Shares Weighted- Average Grant Date Fair Value Unvested Class A common shares outstanding following the Reorganization Transactions 605,390 $ 6.55 Vested (237,530 ) 8.40 Effect of the Rescission Transactions (367,860 ) 5.35 Unvested Class A common shares outstanding—September 30, 2018 — $ — The unvested LLC Units following the conversion of unvested incentive units are summarized as follows: Unvested Units Weighted- Average Grant Date Fair Value Unvested LLC Units outstanding following the Reorganization Transactions 3,942,674 $ 7.73 Vested (637,613 ) 7.74 Effect of the Rescission Transactions 367,860 5.35 Unvested LLC Units outstanding—September 30, 2018 3,672,921 $ 7.49
Share-based Compensation, Stock Options, Activity	The following table summarizes the stock option activity for the nine months ended September 30, 2018 : Stock Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in millions) Balance as of December 31, 2017 — $ — Granted 5,236,155 15.00 Forfeited or cancelled (3,979 ) 15.00 Balance as of September 30, 2018 5,232,176 $ 15.00 9.6 $ 88.9
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The grant date fair value of the stock options was determined using the Black-Scholes model with the following assumptions: Dividend yield None Volatility 55.0% Risk-free interest rate 2.97% Expected term (years) 5.63 The fair value of the purchase right for the ESPP is estimated on the date of grant using the Black-Scholes model with the following assumptions: Dividend yield None Volatility 55.0% Risk-free interest rate 2.05%—2.50% Expected term (years) 0.5—2.0
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	The activity for RSUs for the nine months ended September 30, 2018 was as follows: Number of RSUs or Units Weighted-Average Grant Date Fair Value RSUs of Pluralsight, Inc. Balance at December 31, 2017 2,178,450 $ 7.06 Granted 3,464,817 11.93 Forfeited or cancelled (244,500 ) 7.62 Balance at September 30, 2018 5,398,767 $ 10.16 Restricted Share Units of Pluralsight Holdings: Balance at December 31, 2017 and September 30, 2018 3,000,000 $ 8.24
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Equity-based compensation expense was classified as follows in the accompanying condensed consolidated statements of operations (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 Cost of revenue $ 40 $ 5 $ 86 $ 15 Sales and marketing 4,372 631 9,343 2,010 Technology and content 2,790 499 5,839 1,489 General and administrative 8,842 11,762 21,704 15,474 Total equity-based compensation $ 16,044 $ 12,897 $ 36,972 $ 18,988

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table presents the calculation of basic and diluted net loss per share for the periods following the Reorganization Transactions (in thousands, except per share amounts): Three Months Ended September 30, 2018 May 16, 2018 through September 30, 2018 Numerator: Net loss $ (29,737 ) $ (54,031 ) Less: Net loss attributable to non-controlling interests (15,578 ) (28,284 ) Net loss attributable to Pluralsight, Inc. $ (14,159 ) $ (25,747 ) Denominator: Weighted-average common shares outstanding 62,876 62,867 Less: Weighted-average common shares subject to time-based vesting (404 ) (467 ) Weighted-average common shares outstanding, basic and diluted 62,472 62,400 Net loss per share, basic and diluted $ (0.23 ) $ (0.41 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	The following table contains share/unit totals with a potentially dilutive impact (in thousands): As of September 30, 2018 LLC Units held by Continuing Members 72,765 Stock options 5,232 RSUs of Pluralsight, Inc. 5,399 Restricted Share Units of Pluralsight Holdings 3,000 Shares issuable under ESPP 2,824 Warrants to purchase Class A common shares 424 Total 89,644

Geographic Information (Tables)

Geographic Information (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Revenue from External Customers by Geographic Areas	Revenue by geographic region, based on the physical location of the customer, was as follows (dollars in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2018 2017 2018 2017 United States $ 39,368 $ 28,543 $ 104,901 $ 77,263 United Kingdom 6,375 4,570 17,463 13,023 Other foreign locations 15,810 10,173 42,405 29,130 Total revenue $ 61,553 $ 43,286 $ 164,769 $ 119,416 Percentage of revenue generated outside of the United States 36 % 34 % 36 % 35 %

Organization and Description _2

Organization and Description of Business (Details) $ / shares in Units, $ in Millions	May 16, 2018USD ($)$ / sharesshares	Sep. 30, 2018class
Subsidiary, Sale of Stock [Line Items]
Number of classes of stock | class		3
IPO
Subsidiary, Sale of Stock [Line Items]
Number of shares sold (in shares) | shares	23,805,000
Stock price (in dollars per share) | $ / shares	$ 15
Proceeds from sale of stock, net	$ 332.1
Payments of costs related to initial public offering	$ 7.4
LLC Units Converted Into Class B And Class C Common Stock
Subsidiary, Sale of Stock [Line Items]
Conversion ratio	1	1
Pluralsight Holdings
Subsidiary, Sale of Stock [Line Items]
Ownership interest		100.00%
Pluralsight Holdings | Continuing Members
Subsidiary, Sale of Stock [Line Items]
Ownership interest		52.60%
Pluralsight Holdings | Pluralsight, Inc.
Subsidiary, Sale of Stock [Line Items]
Ownership interest		47.40%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Recent Accounting Pronouncements (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Advertising costs	$ 3,000	$ 3,900	$ 8,700	$ 10,800
Redeemable convertible preferred units, shares outstanding (in shares)	0		0		48,447,880
Units outstanding (in shares)					0
Payments of debt extinguishment costs			$ 2,179	$ 0
Pluralsight Holdings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership interest			100.00%
Units outstanding (in shares)	131,402,449		131,402,449
Pluralsight Holdings | Continuing Members
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership interest			52.60%
Units outstanding (in shares)	69,092,179		69,092,179

Fair Value Measurements (Detail

Fair Value Measurements (Details) - Money market funds - Fair Value, Measurements, Recurring - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 201,264	$ 25,146
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	201,264	25,146
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 0	$ 0

Balance Sheet Components - Prep

Balance Sheet Components - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid expenses	$ 7,503	$ 4,586
Other current assets	534	539
Prepaid expenses and other current assets	$ 8,037	$ 5,125

Balance Sheet Components - Accr

Balance Sheet Components - Accrued Expenses (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued compensation	$ 22,545	$ 18,568
Accrued income and other taxes payable	4,891	3,492
Accrued other current liabilities	3,979	4,454
Accrued expenses	$ 31,415	$ 26,514

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 42,325	$ 36,491
Less: Accumulated depreciation	(19,822)	(14,034)
Property and equipment, net	22,503	22,457
Computer equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	8,951	7,482
Software
Property, Plant and Equipment [Line Items]
Total property and equipment	2,026	1,982
Capitalized internal-use software costs
Property, Plant and Equipment [Line Items]
Total property and equipment	12,370	8,631
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment	5,364	5,234
Buildings
Property, Plant and Equipment [Line Items]
Total property and equipment	11,251	11,251
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment	1,481	1,324
Construction in progress
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 882	$ 587

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Property, Plant and Equipment [Abstract]
Depreciation of property and equipment	$ 2,000	$ 1,700	$ 6,331	$ 4,367

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Content library:
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 45,821	$ 43,475
Accumulated Amortization	38,274	30,034
Net Book Value	7,547	13,441
Acquired content library
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	32,835	32,835
Accumulated Amortization	31,446	24,643
Net Book Value	1,389	8,192
Course creation costs
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	12,986	10,640
Accumulated Amortization	6,828	5,391
Net Book Value	6,158	5,249
Technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	4,500	4,500
Accumulated Amortization	2,610	2,080
Net Book Value	1,890	2,420
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	162	1,162
Accumulated Amortization	162	773
Net Book Value	0	389
Noncompetition agreements
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	390	390
Accumulated Amortization	390	390
Net Book Value	0	0
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	2,750	2,750
Accumulated Amortization	2,750	2,750
Net Book Value	0	0
Database
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	40	40
Accumulated Amortization	40	40
Net Book Value	0	0
Domain names
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived intangible assets	45	45
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Accumulated Amortization	5,952	6,033
Intangible assets, gross	7,887	8,887
Intangible assets, net	$ 1,935	$ 2,854

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Increase in amortization expense	$ 0.6		$ 2.3
Course creation costs
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	0.5	$ 0.4	1.4	$ 1.1
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 1.1	$ 2	$ 7.7	$ 6

Credit Facilities - Narrative (

Credit Facilities - Narrative (Details)	1 Months Ended		3 Months Ended	9 Months Ended
	May 31, 2018USD ($)	Jun. 30, 2017USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Feb. 28, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)	Nov. 17, 2014USD ($)
Debt Instrument [Line Items]
Debt extinguishment costs				$ (4,197,000)	$ (931,000)
Principal borrowings outstanding							$ 116,620,000
Second Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Debt extinguished		$ 82,500,000
Debt extinguishment costs		(1,900,000)
Repayment of borrowings		82,500,000
Guggenheim Credit Agreement
Debt Instrument [Line Items]
Debt extinguished	$ 137,700,000
Debt extinguishment costs			$ 4,100,000
Liquidity required to be maintained				$ 10,000,000
Interest paid in-kind, percentage				2.50%
Guggenheim Credit Agreement | Minimum
Debt Instrument [Line Items]
Maximum ratio of indebtedness to total recurring revenue				0.55
Guggenheim Credit Agreement | Maximum
Debt Instrument [Line Items]
Maximum ratio of indebtedness to total recurring revenue				0.65
Guggenheim Credit Agreement | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate				8.50%
Term Loan | Silicon Valley Bank Credit Agreement
Debt Instrument [Line Items]
Face amount								$ 100,000,000
Term Loan | February 2018 Guggenheim Amendment
Debt Instrument [Line Items]
Face amount						$ 20,000,000
Term Loan | Guggenheim Credit Agreement
Debt Instrument [Line Items]
Principal borrowings outstanding					115,000,000
Proceeds from borrowings		$ 115,000,000
Term Loan | Guggenheim Credit Agreement | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Variable rate, floor				1.00%
Revolving Credit Facility | Line of Credit | Silicon Valley Bank Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity								$ 10,000,000
Revolving Credit Facility | Line of Credit | Guggenheim Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity					$ 5,000,000
Class A Common Stock Warrants | February 2018 Guggenheim Amendment
Debt Instrument [Line Items]
Number of shares purchased from warrants (in shares) | shares						424,242
Exercise price of warrants (in dollars per share) | $ / shares						$ 8.25
Fair value of warrants						$ 1,000,000

Credit Facilities - Schedule of

Credit Facilities - Schedule of Debt (Details) $ in Thousands	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
Principal borrowings outstanding	$ 116,620
Less: Debt issuance costs, net of amortization	(583)
Net carrying amount	$ 116,037

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Aug. 31, 2018	Dec. 31, 2017
Loss Contingencies [Line Items]
Letters of credit outstanding	$ 0.8		$ 0.8			$ 0.2
Rent expense under operating leases	$ 1.3	$ 0.4	$ 3.4	$ 1.2
Draper, Utah Office Space, 2018
Loss Contingencies [Line Items]
Lease term					15 years
Annual payment amount					$ 7.9
Draper, Utah Office Space, 2018 | Maximum
Loss Contingencies [Line Items]
Abatement of basic rent payments					$ 3.2

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Future Minimum Operating Lease Payments (Details) $ in Thousands	Sep. 30, 2018USD ($)
Commitments and Contingencies Disclosure [Abstract]
2018 (remaining three months)	$ 1,668
2,019	5,804
2,020	7,466
2,021	9,879
2,022	9,871
Thereafter	109,185
Total future minimum lease payments	$ 143,873

Stockholders' Equity - Amendmen

Stockholders' Equity - Amendment and Restatement of Certificate of Incorporation (Details)	May 16, 2018vote$ / sharesshares	Sep. 30, 2018vote$ / sharesshares	Dec. 31, 2017$ / sharesshares
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Board of director, term	3 years
Class A Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000	1,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Votes per share | vote	1
Class B Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001
Votes per share | vote		1
Class C Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001
Votes per share | vote	10
LLC Units Converted Into Class B And Class C Common Stock
Class of Stock [Line Items]
Conversion ratio	1	1
LLC Units, Class A Or Class B Common Stock Converted Into Class A Common Stock
Class of Stock [Line Items]
Conversion ratio	1
Required LLC Unit Ratio For Each Share Of Class A Common Stock Issued
Class of Stock [Line Items]
Conversion ratio	1

Stockholders' Equity - Recapita

Stockholders' Equity - Recapitalization of Pluralsight Holdings (Details)	May 16, 2018shares	Sep. 30, 2018
Class of Stock [Line Items]
Required ratio to be maintained	1
Common Units Of Pluralsight Holdings Converted Into LLC Units
Class of Stock [Line Items]
Conversion ratio	1
Shares converted (in shares)	48,407,645
Redeemable Convertible Preferred Units Converted Into LLC Units
Class of Stock [Line Items]
Conversion ratio	1
Shares converted (in shares)	48,447,880
Incentive Units Of Pluralsight Holdings Converted Into LLC Units
Class of Stock [Line Items]
Shares converted (in shares)	15,783,689
Shares issued from conversion (in shares)	12,667,778
Class B Incentive Units Of Pluralsight Holdings Converted Into LLC Units
Class of Stock [Line Items]
Shares converted (in shares)	3,000,000
Shares issued from conversion (in shares)	1,747,067
LLC Units Exchanged For Shares Of Class A Common Stock
Class of Stock [Line Items]
Shares converted (in shares)	39,110,660
LLC Units Converted Into Class B And Class C Common Stock
Class of Stock [Line Items]
Conversion ratio	1	1
LLC Units Converted Into Class B And Class C Common Stock | Class B Common Stock
Class of Stock [Line Items]
Common stock, shares issued (in shares)	58,111,572
LLC Units Converted Into Class B And Class C Common Stock | Class C Common Stock
Class of Stock [Line Items]
Common stock, shares issued (in shares)	14,048,138
Required LLC Unit Ratio For Each Share Of Class A Common Stock Issued
Class of Stock [Line Items]
Conversion ratio	1

Stockholders' Equity - Rescissi

Stockholders' Equity - Rescission Transactions (Details)	Sep. 30, 2018shares
Class A Common Stock
Class of Stock [Line Items]
Number of shares subject to rescission transaction (in shares)	605,390
Number of shares called upon rescission (in shares)	605,390
LLC Units
Class of Stock [Line Items]
Number of shares issued upon rescission (in shares)	605,390
Class B Common Stock
Class of Stock [Line Items]
Number of shares issued upon rescission (in shares)	455,217
Class C Common Stock
Class of Stock [Line Items]
Number of shares issued upon rescission (in shares)	150,173

Stockholders' Equity - Redeemab

Stockholders' Equity - Redeemable Convertible Preferred Units Conversion (Details) $ / shares in Units, $ in Millions	May 16, 2018USD ($)$ / sharesshares
Temporary Equity [Line Items]
Fair value of redeemable convertible preferred units	$ 412.5
Amount reclassified to stockholders' equity	$ 582
IPO
Temporary Equity [Line Items]
Stock price (in dollars per share) | $ / shares	$ 15
Redeemable Convertible Preferred Units Converted Into LLC Units
Temporary Equity [Line Items]
Shares converted (in shares) | shares	48,447,880

Stockholders' Equity - Initial

Stockholders' Equity - Initial Public Offering (Details) - IPO $ / shares in Units, $ in Millions	May 16, 2018USD ($)$ / sharesshares
Subsidiary, Sale of Stock [Line Items]
Stock price (in dollars per share) | $ / shares	$ 15
Number of shares sold (in shares) | shares	23,805,000
Proceeds from sale of stock, net | $	$ 332.1

Stockholders' Equity - Warrants

Stockholders' Equity - Warrants to Purchase Class A Common Stock (Details) - Class A Common Stock Warrants - February 2018 Guggenheim Amendment $ / shares in Units, $ in Millions	Feb. 28, 2018USD ($)$ / sharesshares
Class of Warrant or Right [Line Items]
Number of shares purchased from warrants (in shares) | shares	424,242
Exercise price of warrants (in dollars per share) | $ / shares	$ 8.25
Fair value of warrants | $	$ 1

Non-Controlling Interests (Deta

Non-Controlling Interests (Details) - USD ($) $ in Millions	5 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	May 16, 2018	Dec. 31, 2017
Noncontrolling Interest [Line Items]
Adjustments to non-controlling interests	$ 13.1
Units outstanding (in shares)				0
Pluralsight Holdings
Noncontrolling Interest [Line Items]
Ownership interest		100.00%
Units outstanding (in shares)	131,402,449	131,402,449
Pluralsight Holdings | Pluralsight, Inc.
Noncontrolling Interest [Line Items]
Ownership interest		47.40%
Units outstanding (in shares)	62,310,270	62,310,270
Continuing Members | Pluralsight Holdings
Noncontrolling Interest [Line Items]
Ownership interest		52.60%
Units outstanding (in shares)	69,092,179	69,092,179
LLC Units
Noncontrolling Interest [Line Items]
Units still subject to time-based vesting requirements (in shares)	3,672,921	3,672,921	3,942,674

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Equity Award Activity (Details) - $ / shares	4 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Class A Common Shares Incentive Units
Number of Shares
Beginning balance (in shares)	605,390
Vested (in shares)	(237,530)
Effect of the Rescission Transactions (in shares)	(367,860)
Ending balance (in shares)	0	0
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 6.55
Vested (in dollars per share)	8.40
Effect of the Rescission Transactions (in dollars per share)	5.35
Ending balance (in dollars per share)	$ 0	$ 0
LLC Units
Number of Shares
Beginning balance (in shares)	3,942,674
Vested (in shares)	(637,613)
Effect of the Rescission Transactions (in shares)	367,860
Ending balance (in shares)	3,672,921	3,672,921
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 7.73
Vested (in dollars per share)	7.74
Effect of the Rescission Transactions (in dollars per share)	5.35
Ending balance (in dollars per share)	$ 7.49	$ 7.49
Restricted Stock Units (RSUs) | Parent Company
Number of Shares
Beginning balance (in shares)		2,178,450
Granted (in shares)		3,464,817
Forfeited or canceled (in shares)		(244,500)
Ending balance (in shares)	5,398,767	5,398,767
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)		$ 7.06
Granted (in dollars per share)		11.93
Forfeited or canceled (in dollars per share)		7.62
Ending balance (in dollars per share)	$ 10.16	$ 10.16
Restricted Stock Units (RSUs) | Subsidiaries
Number of Shares
Beginning balance (in shares)		3,000,000
Ending balance (in shares)	3,000,000	3,000,000
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)		$ 8.24
Ending balance (in dollars per share)	$ 8.24	$ 8.24

Equity-Based Compensation - Nar

Equity-Based Compensation - Narrative (Details)	May 16, 2018USD ($)$ / sharesshares	May 31, 2018shares	Sep. 30, 2018USD ($)shares	Sep. 30, 2018USD ($)periodshares	Sep. 30, 2017USD ($)	May 15, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized equity-based compensation of options | $			$ 33,800,000	$ 33,800,000
Payment for settlement of equity appreciation rights | $				325,000	$ 0
Equity-based compensation capitalized as internal-use software | $				114,000	$ 0
LLC Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized equity-based compensation | $			25,100,000	$ 25,100,000
Recognition period				2 years 4 months 24 days
Total fair value | $			$ 22,000,000
Units outstanding (in shares) | shares	3,942,674		3,672,921	3,672,921
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized equity-based compensation | $			$ 63,300,000	$ 63,300,000
Recognition period				3 years 1 month 6 days
Requisite service period				4 years
Cumulative adjustment to equity-based compensation expense | $	$ 7,800,000
Restricted Stock Units (RSUs) | First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percent of awards vested				25.00%
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Recognition period				1 year 7 months 6 days
Ratable vesting period				6 months
Vesting period				2 years
Number of options vested (in shares) | shares				0
Number of options exercisable (in shares) | shares			0	0
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total unrecognized equity-based compensation | $			$ 13,300,000	$ 13,300,000
Recognition period				1 year 8 months 12 days
Shares reserved for issuance (in shares) | shares		2,970,000
Number of additional shares allowable under the plan (in shares) | shares		2,970,000
Percent of outstanding shares of capital stock		1.50%
Consecutive offering period				24 years
Number of purchase periods | period				4
Purchase period				6 months
Fixed contribution amount percentage			75.00%	75.00%
Maximum fixed contribution amount | $				$ 12,500
Maximum employee contribution | $				$ 25,000
Maximum number of shares able to be purchased (in shares) | shares				5,000
Purchase price, percent				85.00%
Number of shares issuable (in shares) | shares			2,823,657	2,823,657
Number of shares purchased (in shares) | shares				0
Equity appreciation rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cumulative adjustment to equity-based compensation expense | $				$ 100,000
Payment for settlement of equity appreciation rights | $				$ 300,000
2018 Equity Incentive Plan | Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares reserved for issuance (in shares) | shares	22,149,995
Number of additional shares allowable under the plan (in shares) | shares	14,900,000
Percent of outstanding shares of capital stock	5.00%
2018 Equity Incentive Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares) | shares	4,508,835
2017 Equity Incentive Plan | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares) | shares						4,508,835
IPO
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock price (in dollars per share) | $ / shares	$ 15

Equity-Based Compensation - S_2

Equity-Based Compensation - Schedule of Stock Options Activity (Details) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 2018USD ($)$ / sharesshares
Stock Options Outstanding
Beginning balance (in shares) | shares	0
Granted (in shares) | shares	5,236,155
Forfeited or cancelled (in shares) | shares	(3,979)
Ending balance (in shares) | shares	5,232,176
Weighted- Average Exercise Price
Beginning balance (in dollars per share) | $ / shares	$ 0
Granted (in dollars per share) | $ / shares	15
Forfeited or cancelled (in dollars per share) | $ / shares	15
Ending balance (in dollars per share) | $ / shares	$ 15
Stock Option Activity, Additional Disclosures
Weighted- Average Remaining Contractual Term (in years)	9 years 7 months 6 days
Aggregate Intrinsic Value (in millions) | $	$ 88.9

Equity-Based Compensation - S_3

Equity-Based Compensation - Schedule of Fair Value Assumptions (Details)	9 Months Ended
	Sep. 30, 2018
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Volatility	55.00%
Risk-free interest rate, minimum	2.05%
Risk-free interest rate, maximum	2.50%
Employee Stock Purchase Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	6 months
Employee Stock Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term (years)	2 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%
Volatility	55.00%
Risk-free interest rate	2.97%
Expected term (years)	5 years 7 months 17 days

Equity-Based Compensation - S_4

Equity-Based Compensation - Schedule of Equity-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation	$ 16,044	$ 12,897	$ 36,972	$ 18,988
Cost of revenue
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation	40	5	86	15
Sales and marketing
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation	4,372	631	9,343	2,010
Technology and content
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation	2,790	499	5,839	1,489
General and administrative
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation	$ 8,842	$ 11,762	$ 21,704	$ 15,474

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Effective tax rate	(1.80%)	(0.30%)	(0.80%)	(0.30%)

Net Loss Per Share - Calculatio

Net Loss Per Share - Calculation of Basic and Diluted (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		5 Months Ended	9 Months Ended
		Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net loss		$ (29,737)	$ (33,535)	$ (54,031)	$ (96,691)	$ (65,618)
Less: Net loss attributable to non-controlling interests		(15,578)	0	(28,284)	(28,284)	0
Net loss attributable to Pluralsight, Inc.		$ (14,159)	$ (33,535)	$ (25,747)	$ (68,407)	$ (65,618)
Denominator:
Weighted-average common shares./units outstanding (in shares)		62,876		62,867
Less: weighted-average common shares/units subject to time-based vesting (in shares)		(404)		(467)
Weighted average common units used in computing basic and diluted net loss per unit (in shares)	[1]	62,472		62,400
Net loss per unit, basic and diluted (in dollars per share)	[1]	$ (0.23)		$ (0.41)
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the periods following the Reorganization Transactions (as defined below) and Pluralsight, Inc.'s initial public offering described in Note 1—Organization and Description of Business. See Note 13—Net Loss Per Share for additional details.

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Securities with a Potentially Dilutive Impact (Details) shares in Thousands	9 Months Ended
	Sep. 30, 2018shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	89,644
LLC Units held by Continuing Members
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	72,765
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	5,232
Shares issuable under ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,824
Warrants to purchase Class A common shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	424
Pluralsight Holdings | Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	3,000
Parent Company | Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	5,399

Geographic Information - Narrat

Geographic Information - Narrative (Details)	9 Months Ended
	Sep. 30, 2018segment
Segment Reporting [Abstract]
Number of operating segments	1

Geographic Information - Revenu

Geographic Information - Revenue by Geographic Location (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Revenue	$ 61,553	$ 43,286	$ 164,769	$ 119,416
United States
Segment Reporting Information [Line Items]
Revenue	39,368	28,543	104,901	77,263
United Kingdom
Segment Reporting Information [Line Items]
Revenue	6,375	4,570	17,463	13,023
Other foreign locations
Segment Reporting Information [Line Items]
Revenue	$ 15,810	$ 10,173	$ 42,405	$ 29,130
Revenue | Geographic Concentration Risk | Non-US
Segment Reporting Information [Line Items]
Percentage of revenue generated outside of the United States	36.00%	34.00%	36.00%	35.00%

Uncategorized Items - ps-201809

Label	Element	Value
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 324,706,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	581,963,000
Temporary Equity, Accretion to Redemption Value	us-gaap_TemporaryEquityAccretionToRedemptionValue	176,275,000
Adjustments to Additional Paid in Capital, Warrant Issued	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	984,000
Temporary Equity, Elimination as Part of Reorganization	us-gaap_TemporaryEquityEliminationAsPartofReorganization	$ 582,041,000
Temporary Equity, Elimination as Part of Reorganization, Shares	ps_TemporaryEquityEliminationasPartofReorganizationShares	48,447,880
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	$ (42,660,000)
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(54,031,000)
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	13,155,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	23,931,000
Adjustments To Additional Paid In Capital, Settlement Of Equity Appreciation Rights	ps_AdjustmentsToAdditionalPaidInCapitalSettlementOfEquityAppreciationRights	325,000
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	176,275,000
Noncontrolling Interest [Member]
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	134,229,000
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(28,284,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(42,000)
Noncontrolling Interest, Increase From Reorganization	ps_NoncontrollingInterestIncreaseFromReorganization	13,073,000
Additional Paid-in Capital [Member]
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	(474,007,000)
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	324,704,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	581,952,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	23,931,000
Noncontrolling Interest, Increase From Reorganization	ps_NoncontrollingInterestIncreaseFromReorganization	(13,073,000)
Adjustments To Additional Paid In Capital, Settlement Of Equity Appreciation Rights	ps_AdjustmentsToAdditionalPaidInCapitalSettlementOfEquityAppreciationRights	325,000
AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	(4,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(18,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(37,000)
Retained Earnings [Member]
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	339,782,000
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(42,660,000)
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(25,747,000)
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	$ 162,136,000
Member Units [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	(48,407,645)
Adjustments to Additional Paid in Capital, Warrant Issued	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	$ 984,000
Adjustments to Additional Paid in Capital, Share-based Compensation, Requisite Service Period Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	13,155,000
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	$ 14,139,000
Common Class B [Member] | Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	58,111,572
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 6,000
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	455,217
Common Class A [Member] | Common Stock [Member]
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 2,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	39,110,660
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	23,805,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 4,000
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	(605,390)
Common Class C [Member] | Common Stock [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	14,048,138
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 1,000
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	150,173