Pluralsight 10-K/A 2 Mar 20 2019 FY Annual report (amended) Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2019	Feb. 14, 2020	Jun. 28, 2019
Document Information [Line Items]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	001-38498
Entity Registrant Name	PLURALSIGHT, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-3605465
Entity Address, Address Line One	182 North Union Avenue
Entity Address, City or Town	Farmington
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84025
City Area Code	801
Local Phone Number	784-9007
Title of 12(b) Security	Class A Common Stock, $0.0001 par value per share
Trading Symbol	PS
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 2.7
Documents Incorporated by Reference	Portions of the registrant’s definitive Proxy Statement relating to its 2020 Annual Meeting of Stockholders, or the 2020 Proxy Statement, are incorporated by reference into Part III of this Form 10-K/A where indicated. Such 2020 Proxy Statement will be filed with the United States Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Annual Report on Form 10-K/A relates.
Amendment Flag	true
Amendment Description	Pluralsight, Inc. is filing this Amendment No. 1 on Form 10-K/A, (the “Amendment”), to amend and restate its Annual Report on Form 10-K for the year ended December 31, 2019 (the “Annual Report”), which was originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on February 25, 2020. The purpose of the Amendment is to include the correct signature page and power of attorney with the Annual Report. No revisions are being made to Pluralsight, Inc.’s financial statements or any other disclosure contained in the Annual Report.
Entity Central Index Key	0001725579
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		104,318,657
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		23,141,415
Class C Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		14,373,295

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current Assets:
Cash and cash equivalents	$ 90,515	$ 194,306
Short-term investments	332,234	0
Accounts receivable, net of allowances of $3,465 and $2,501 as of December 31, 2019 and 2018, respectively	101,576	63,436
Deferred contract acquisition costs, net	18,331	0
Prepaid expenses and other current assets	14,174	8,323
Total current assets	556,830	266,065
Restricted cash	28,916
Long-term investments	105,805	0
Property and equipment, net	22,896	31,641
Right-of-use assets	15,804
Content library, net	8,958	7,050
Intangible assets, net	22,631	1,759
Goodwill	262,532	123,119
Deferred contract acquisition costs, noncurrent, net	5,982	0
Other assets	1,599	1,064
Total assets	1,031,953	447,463
Current liabilities:
Accounts payable	10,615	7,160
Accrued expenses	40,703	32,047
Accrued author fees	11,694	10,002
Lease liabilities	5,752
Deferred revenue	215,137	157,695
Total current liabilities	283,901	206,904
Deferred revenue, noncurrent	19,517	14,886
Convertible senior notes, net	470,228	0
Lease liabilities, noncurrent	11,167
Facility financing obligations	0	15,777
Other liabilities	980	1,303
Total liabilities	785,793	238,870
Commitments and contingencies (Note 12)
Stockholders’ equity:
Preferred stock, $0.0001 par value per share, 100,000,000 shares authorized, no shares issued and outstanding as of December 31, 2019 and December 31, 2018	0	0
Additional paid-in capital	641,128	456,899
Accumulated other comprehensive income (loss)	225	(41)
Accumulated deficit	(458,381)	(355,446)
Total stockholders’ equity attributable to Pluralsight, Inc.	182,985	101,426
Non-controlling interests	63,175	107,167
Total stockholders’ equity	246,160	208,593
Total liabilities and stockholders’ equity	1,031,953	447,463
Class A Common Stock
Stockholders’ equity:
Common stock	10	7
Class B Common Stock
Stockholders’ equity:
Common stock	2	6
Class C Common Stock
Stockholders’ equity:
Common stock	$ 1	$ 1

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Allowance for doubtful accounts	$ 3,465	$ 2,501
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	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	1,000,000,000
Common stock, shares issued (in shares)	104,083,271	65,191,907
Common stock, shares outstanding (in shares)	104,083,271	65,191,907
Class B Common Stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	23,211,418	57,490,881
Common stock, shares outstanding (in shares)	23,211,418	57,490,881
Class C Common Stock
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	14,269,199	14,586,173
Common stock, shares outstanding (in shares)	14,269,199	14,586,173

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenue		$ 316,910	$ 232,029	$ 166,824
Cost of revenue		71,353	62,615	49,828
Gross profit		245,557	169,414	116,996
Operating expenses:
Sales and marketing		207,085	158,409	103,478
Technology and content		102,902	69,289	49,293
General and administrative		85,560	78,418	46,971
Total operating expenses		395,547	306,116	199,742
Loss from operations		(149,990)	(136,702)	(82,746)
Other income (expense):
Interest expense		(23,565)	(6,826)	(11,665)
Loss on debt extinguishment		(950)	(4,085)	(1,882)
Other income, net		11,749	1,504	81
Loss before income taxes		(162,756)	(146,109)	(96,212)
Provision for income taxes		(823)	(664)	(324)
Net loss		(163,579)	(146,773)	(96,536)
Less: Net loss attributable to non-controlling interests		(50,921)	(49,660)	0
Net loss attributable to Pluralsight, Inc.		(112,658)	(97,113)	(96,536)
Less: Accretion of Series A redeemable convertible preferred units		0	(176,275)	(63,800)
Net loss attributable to shares of Class A common stock		$ (112,658)	$ (273,388)	$ (160,336)
Net loss per share, basic and diluted (in dollars per share)	[1]	$ (1.19)
Weighted average common shares used in computing basic and diluted net loss per unit (in shares)	[1]	94,515
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.’s initial public offering described in Note 1—Organization and Description of Business. See Note 17—Net Loss Per Share for additional details.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
Net loss	$ (163,579)	$ (146,773)	$ (96,536)
Other comprehensive income (loss):
Unrealized gains on investments	333	0	0
Foreign currency translation gains (losses), net	40	(112)	33
Comprehensive loss	(163,206)	(146,885)	(96,503)
Less: Comprehensive loss attributable to non-controlling interests	(50,814)	(49,710)	0
Comprehensive loss attributable to Pluralsight, Inc.	$ (112,392)	$ (97,175)	$ (96,503)

Consolidated Statements of Rede

Consolidated Statements of Redeemable Convertible Preferred Units, Members’ Deficit and Stockholders' Equity - 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, 2016	48,447,880
Beginning balance at Dec. 31, 2016	$ 341,966
Increase (Decrease) in Temporary Equity [Roll Forward]
Accretion of Series A redeemable convertible preferred units	63,800
Effect of Reorganization Transactions	$ 0
Ending balance (in shares) at Dec. 31, 2017	48,447,880
Ending balance at Dec. 31, 2017	$ 405,766
Beginning balance (in shares) at Dec. 31, 2016		47,782,272	0	0	0
Beginning balance at Dec. 31, 2016	(307,230)	$ 0	$ 0	$ 0	$ 0	$ 0	$ (8)	$ (307,222)	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of exchanges of units	2,074	$ 2,074
New issues (in shares)		625,373
New issues	4,399	$ 4,399
Redemption of incentive units	(3,724)	(3,724)
Equity-based compensation	19,707	19,707
Accretion of Series A redeemable convertible preferred units	(63,800)	$ (22,456)						(41,344)
Foreign currency translation gains (losses)	33						33
Net loss	(96,536)							(96,536)
Ending balance (in shares) at Dec. 31, 2017		48,407,645	0	0	0
Ending balance at Dec. 31, 2017	(445,077)	$ 0	$ 0	$ 0	$ 0	0	25	(445,102)	0
Increase (Decrease) in Temporary Equity [Roll Forward]
Accretion of Series A redeemable convertible preferred units	176,275
Effect of Reorganization Transactions	$ (582,041)
Ending balance (in shares) at Dec. 31, 2018	0
Ending balance at Dec. 31, 2018	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of exchanges of LLC Units (in shares)			1,107,448
Foreign currency translation gains (losses)	(112)
Ending balance (in shares) at Dec. 31, 2018		0	65,191,907	57,490,881	14,586,173
Ending balance at Dec. 31, 2018	208,593	$ 0	$ 7	$ 6	$ 1	456,899	(41)	(355,446)	107,167
Increase (Decrease) in Temporary Equity [Roll Forward]
Accretion of Series A redeemable convertible preferred units	0
Effect of Reorganization Transactions	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of exchanges of LLC Units (in shares)			34,892,796	(34,157,618)	(735,178)
Effect of exchanges of units	0		$ 3	$ (4)		61,754			(61,753)
Equity-based compensation	91,603					91,603
Issuance of common stock under employee stock purchase plan (in shares)			1,299,748
Issuance of common stock under employee stock purchase plan	17,128					17,128
Vesting of restricted stock units (in shares)			2,171,529		418,204
Vesting of restricted stock units	$ 0
Exercise of common stock options (in shares)	527,291		527,291
Exercise of common stock options	$ 7,700					7,700
Forfeiture of unvested LLC Units (in shares)				(121,845)
Forfeiture of unvested LLC Units	0
Shares withheld for tax withholding on equity awards	(1,574)					(1,574)
Equity component of convertible senior notes, net of issuance costs	137,033					137,033
Purchase of capped calls related to issuance of convertible senior notes	(69,432)					(69,432)
Repurchases of equity component of convertible senior notes	(2,965)					(2,965)
Settlement of capped calls related to repurchases of convertible senior notes	1,284					1,284
Adjustments to non-controlling interests	0					(58,302)			58,302
Foreign currency translation gains (losses)	40
Other comprehensive income	373						266		107
Net loss	(163,579)							(112,658)	(50,921)
Ending balance (in shares) at Dec. 31, 2019		0	104,083,271	23,211,418	14,269,199
Ending balance at Dec. 31, 2019	$ 246,160	$ 0	$ 10	$ 2	$ 1	$ 641,128	$ 225	$ (458,381)	$ 63,175

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net loss	$ (163,579)	$ (146,773)	$ (96,536)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation of property and equipment	9,464	8,318	6,675
Amortization of acquired intangible assets	4,479	8,681	8,526
Amortization of course creation costs	2,543	1,993	1,462
Equity-based compensation	90,437	72,492	21,781
Amortization of deferred contract acquisition costs	23,587	0	0
Amortization of debt discount and issuance costs	21,691	1,215	1,847
Investment discount and premium amortization, net	(2,446)	0	0
Loss on debt extinguishment	950	4,085	931
Other	380	696	459
Changes in assets and liabilities, net of acquired assets and liabilities:
Accounts receivable	(37,274)	(26,156)	(16,123)
Deferred contract acquisition costs	(27,688)	0	0
Prepaid expenses and other assets	(5,663)	(3,482)	(2,796)
Right-of-use assets	5,586
Accounts payable	2,683	1,385	2,561
Accrued expenses and other liabilities	5,887	7,973	17,960
Accrued author fees	1,692	2,123	2,131
Lease liabilities	(6,659)
Accrued author fees	62,201	61,554	38,983
Net cash used in operating activities	(11,729)	(5,896)	(12,139)
Investing activities
Purchases of property and equipment	(11,181)	(8,796)	(5,951)
Purchases of content library	(5,326)	(3,340)	(2,382)
Cash paid for acquisition, net of cash acquired	(163,771)	0	0
Purchases of investments	(694,246)	0	0
Proceeds from sales of investments	4,967	0	0
Proceeds from maturities of investments	252,836	0	0
Net cash used in investing activities	(616,721)	(12,136)	(8,333)
Financing activities
Proceeds from issuance of convertible senior notes, net of discount and issuance costs	616,654	0	0
Purchase of capped calls related to issuance of convertible senior notes	(69,432)	0	0
Repurchases of convertible senior notes	(35,000)	0	0
Proceeds from terminations of capped calls related to repurchases of convertible senior notes	1,284	0	0
Proceeds from issuance of common stock from employee equity plans	24,828	13,378	0
Taxes paid related to net share settlement	(1,574)	(16,905)	0
Proceeds from initial public offering, net of underwriting discounts and commissions	0	332,080	0
Payments of costs related to initial public offering	0	(7,083)	(307)
Borrowings of long-term debt	0	20,000	115,000
Repayments of long-term debt	0	(137,710)	(85,000)
Payments of debt extinguishment costs	0	(2,179)	0
Payments of debt issuance costs	0	(450)	(854)
Payments to settle equity appreciation rights	0	(325)	0
Proceeds from the issuance of common units, net of issuance costs	0	0	4,399
Redemption of incentive units	0	0	(3,724)
Other	0	(17)	(16)
Net cash provided by financing activities	536,760	200,789	29,498
Effect of exchange rate changes on cash, cash equivalents, and restricted cash	50	(163)	54
Net (decrease) increase in cash, cash equivalents, and restricted cash	(91,640)	182,594	9,080
Cash, cash equivalents, and restricted cash, beginning of period	211,071	28,477	19,397
Cash, cash equivalents, and restricted cash, end of period	119,431	211,071	28,477
Supplemental cash flow disclosure:
Cash paid for interest	1,126	4,271	6,858
Cash paid for income taxes, net	836	452	425
Supplemental disclosure of non-cash investing and financing activities:
Lease liabilities arising from obtaining right-of-use assets	11,700
Unpaid capital expenditures	3,865	519	555
Equity-based compensation capitalized as internal-use software	1,166	459	0
Unrealized gains on investments	333	0	0
Conversion of redeemable convertible preferred units	0	582,041	0
Redeemable convertible preferred unit accretion	0	176,275	63,800
Costs related to initial public offering, accrued but not yet paid	0	0	1,699
Issuance of warrants to purchase shares of Class A common stock	0	984	0
Reconciliation of cash, cash equivalents and restricted cash as shown in the statement of cash flows:
Cash and cash equivalents	90,515	194,306	28,267
Restricted cash	28,916	16,765	210
Total cash, cash equivalents, and restricted cash	$ 119,431	$ 28,477	$ 28,477

Organization and Description of

Organization and Description of Business	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	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 skills platform that provides a broad range of tools for businesses and individuals, including skill and role assessments, a curated library of courses, learning paths, software developer productivity metrics, and business analytics. As the sole managing member of Pluralsight Holdings, Pluralsight, Inc. operates and controls all the business operations and affairs of Pluralsight. Initial Public Offering In May 2018, Pluralsight, Inc. completed its 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. The Company 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 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 of Pluralsight Holdings into a single class of LLC Units. See Note 13—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 13—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 December 31, 2019 , Pluralsight, Inc. owned 74.3% of Pluralsight Holdings and the non-controlling interests owned the remaining 25.7% of the vested LLC Units 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. Secondary Offering In March 2019, the Company completed a secondary offering, in which certain stockholders sold 15,592,234 shares of Class A common stock at a public offering price of $29.25 per share. Pluralsight did not receive any proceeds from the sale of shares by selling stockholders. A total of $0.9 million in costs were incurred by Pluralsight in connection with this offering. Concurrently with the secondary offering, the Company issued $633.5 million aggregate principal amount of 0.375% convertible senior notes due in 2024 in a private placement to qualified institutional buyers exempt from registration under the Securities Act. See Note 10—Convertible Senior Notes and Other Long-Term Debt for additional details.

Summary of Significant Accounti

Summary of Significant Accounting Policies and Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2019
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 consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). The 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. 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. Prior to December 31, 2019, the Company met the definition of an emerging growth company (“EGC”) under the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”). While EGC status was maintained, the Company elected to delay adopting new or revised accounting standards until such time as those standards applied to private companies. Effective as of December 31, 2019, the Company no longer qualifies as an EGC and can no longer take advantage of this extended transition period. As a result, the Company adopted certain accounting pronouncements during the fourth quarter of 2019 which are applicable for the annual reporting period for the year ended December 31, 2019. The Company adopted the new leases accounting standard, codified as Accounting Standards Codification (“ASC”) 842, Leases (“ASC 842”), effective January 1, 2019 on a modified retrospective basis (see the section entitled “ Recent Accounting Pronouncements ” below). Financial results for reporting periods during 2019 are presented in compliance with ASC 842. Historical financial results for reporting periods prior to 2019 are presented in conformity with amounts previously disclosed under the prior leases standard, ASC 840, Leases (“ASC 840”). These financial statements include additional information regarding the impacts from the adoption of ASC 842 on the financial results for the year ended December 31, 2019. Reclassifications Certain reclassifications were made to the years ended December 31, 2018 and 2017 to conform to the current period presentation in the consolidated statements of cash flows. 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, but not limited to, those related to the determination of the fair value of equity awards, the fair value of the liability and equity components of the convertible senior notes, the fair value of identified assets and liabilities acquired in business combinations, the useful lives of property and equipment, content library and intangible assets, impairment of long-lived and intangible assets, including goodwill, provisions for doubtful accounts receivable and deferred revenue, the standalone selling price (“SSP”) of performance obligations, the determination of the period of benefit for deferred contract acquisition costs, certain accrued expenses, including author fees, and the discount rate used for operating leases. These estimates and assumptions are based on the Company’s historical results and management’s future expectations. Actual results could differ from those estimates. Concentration of Credit Risk and Significant Customers The Company deposits cash with high-credit-quality financial institutions, which, at times, may exceed federally insured amounts. The Company invests its cash equivalents in highly-rated money market funds. The Company has not experienced any losses on its deposits. The Company performs ongoing credit evaluations of its customers’ financial condition and will limit the amount of credit as deemed necessary, but currently does not require collateral from customers. No customer accounted for 10% or more of the net accounts receivable balance for the years ended December 31, 2019 or 2018 . For the years ended December 31, 2019 , 2018 , and 2017 no customer accounted for 10% or more of total revenue. Cash, Cash Equivalents, Restricted Cash and Investments The Company considers all highly-liquid investments with a maturity at the time of purchase of 90 days or less to be cash and cash equivalents. Cash consists of deposits with financial institutions. Cash equivalents and investments consist of highly liquid investments in money market funds, U.S. treasury securities, U.S. government agency securities, commercial paper, and corporate debt securities. Cash and cash equivalents that are restricted as to withdrawal or usage are presented as restricted cash on the consolidated balance sheets. The Company classifies investments as available-for-sale securities. Investments with original maturities beyond 90 days are classified as short-term or long-term investments based on the nature of the securities and their stated maturities. Investments are carried at fair value, with unrealized gains and losses, net of tax, reported in accumulated other comprehensive income within stockholders’ equity. Unrealized gains and losses are reclassified out of accumulated other comprehensive income (loss) into earnings using the specific identification method. Investments are reviewed periodically to determine whether a decline in a security’s fair value below the amortized cost basis is other-than-temporary. If the cost of an individual investment exceeds its fair value, the Company considers available quantitative and qualitative factors such as the length of time and extent to which the market value has been less than the cost, the financial condition and near-term prospects of the issuer and the Company's intent to sell, or whether it is more likely than not the Company will be required to sell the investment before recovery of the investment’s amortized cost basis. If the Company believes that a decline in fair value is determined to be other-than-temporary, the investments are written down to fair value. There were no other-than-temporary impairments recognized on investments during the periods presented. Interest income, amortization of premiums and discounts, realized gains and losses and declines in fair value judged to be other-than-temporary on available-for-sale securities are included in other income, net in the consolidated statements of operations. The Company uses the specific identification method to determine the cost in calculating realized gains and losses upon the sale of these investments. Accounts Receivable Accounts receivable balances are recorded at the invoiced amount and are non-interest-bearing. The Company records a contract asset when revenue is recognized in advance of invoicing. Contract assets that represent a right to consideration that is unconditional are presented within accounts receivable on the consolidated balance sheets. The Company maintains an allowance for doubtful accounts to reserve for potential uncollectible receivables, by assessing the collectability of the accounts by taking into consideration the aging of trade receivables, historical experience, and management judgment. The Company writes off trade receivables against the allowance when management determines a balance is uncollectible and no longer intends to actively pursue collection of the receivable. The following is a roll-forward of the Company’s allowance for doubtful accounts (in thousands): Year Ended December 31, 2019 2018 2017 Balance, beginning of period $ 2,501 $ 1,552 $ 708 Provision for doubtful accounts 10,649 2,185 1,246 Accounts written-off, net of recoveries (9,685 ) (1,236 ) (402 ) Balance, end of period $ 3,465 $ 2,501 $ 1,552 Property and Equipment Property and equipment is stated at historical cost less accumulated depreciation. Repairs and maintenance costs are expensed as incurred as repairs and maintenance do not extend the useful life or improve the related assets. Depreciation and amortization, including amortization of leasehold improvements, is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful life of each asset category is as follows: Estimated Useful Life Computer equipment 3-5 years Purchased software 1-5 years Internal-use software 1-3 years Furniture and fixtures 5-7 years Leasehold improvements Shorter of remaining lease term or estimated useful life The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets (or asset group) may not be recoverable. An impairment loss is recognized when the total of estimated undiscounted future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. Impairment, if any, would be assessed using discounted cash flows or other appropriate measures of fair value. There was no impairment of property and equipment during the years ended December 31, 2019 , 2018 , and 2017 . Capitalized Software Development Costs The Company capitalizes certain development costs incurred in connection with the development of its platform and software used in operations. Costs incurred in the preliminary stages of development are expensed as incurred. Once software has reached the development stage, internal and external costs of application development are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. The Company capitalized costs of $8.5 million , $5.9 million , and $3.4 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively, which were included in property and equipment. Maintenance and training costs are expensed as incurred. Leases - ASC 842 The Company enters into operating lease arrangements for real estate assets related to office space. The Company determines if an arrangement contains a lease at its inception by assessing whether there is an identified asset and whether the arrangement conveys the right to control the use of the identified asset in exchange for consideration. Operating leases are included as right-of-use assets and lease liabilities in the consolidated balance sheets. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments consist of the fixed payments under the arrangements. Variable costs, such as maintenance and utilities based on actual usage, are not included in the measurement of right-of-use assets and lease liabilities but are expensed when the event determining the amount of variable consideration to be paid occurs. As the implicit rate of the Company’s leases is not determinable, the Company uses an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. Lease expense is recognized on a straight-line basis over the lease term. The Company generally uses the non-cancellable lease term when recognizing the right-of-use assets and lease liabilities unless it is reasonably certain that a renewal option or termination option will be exercised. The Company accounts for lease components and non-lease components as a single lease component. Leases with a term of twelve months or less are not recognized on the consolidated balance sheets. The Company recognizes lease expense for these leases on a straight-line basis over the term of the lease. Leases - ASC 840 The Company applied the provisions of ASC 840 for the years ended December 31, 2018 and 2017. The Company categorizes leases at their inception as either operating or capital leases. On certain of the Company’s lease agreements, the Company may receive tenant improvement allowances, rent holidays, and other incentives. Rent expense is recorded on a straight-line basis over the term of the lease and is included in operating expenses. The difference between rent expense recognized and amounts paid under the lease agreement is recorded as deferred rent and is included in other liabilities on the consolidated balance sheets. 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 construction project under lease accounting guidance, the Company records the fair value of the building as the building is constructed with a corresponding 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. Content Library, Intangible Assets, and Goodwill The content library assets have been acquired from the Company’s network of independent authors (course creation costs) and through various business combinations. The Company amortizes the content library and other intangible assets acquired from authors or in business combinations on a straight-line basis over their estimated useful lives, which is generally five years . Regularly, the Company assesses potential impairment of its long-lived assets, which include the content library and intangible assets. The Company performs an impairment review whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers important that could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future results of operations, significant changes in the manner of its use of acquired assets or its overall business strategy, and significant industry or economic trends. When the Company determines that the carrying value of a long-lived asset (or asset group) may not be recoverable based upon the existence of one or more of the above indicators, the Company determines the recoverability by comparing the carrying amount of the asset to the net future undiscounted cash flows that the asset is expected to generate and recognizes an impairment charge equal to the amount by which the carrying amount exceeds the fair value of the asset. Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired. The Company tests goodwill for impairment annually as of October 1, or whenever events or changes in circumstances indicate that goodwill may be impaired. The Company initially assesses qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not that the fair value of its sole reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more-likely-than-not that the fair value of the reporting unit is less than its carrying amount, then the Company performs a quantitative analysis by comparing the book value of net assets to the fair value of the reporting unit. If the fair value is determined to be less than the book value, an impairment charge is recorded. In assessing the qualitative factors, the Company considers the impact of certain key factors including macroeconomic conditions, industry and market considerations, management turnover, changes in regulation, litigation matters, changes in enterprise value and overall financial performance. As a result of its most recent annual qualitative assessment, the Company concluded that the fair value of the Company’s sole reporting unit is greater than its carrying amount. There were no impairments of goodwill or intangible assets, including the content library, during the years ended December 31, 2019 , 2018 , and 2017 . Business Combinations The Company includes the results of operations of the businesses that it acquires as of the respective dates of acquisition. The Company allocates the fair value of the purchase price of its acquisitions to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of the purchase price over the fair values of these identifiable assets and liabilities is recorded as goodwill. The determination of the value and useful lives of the intangible assets acquired involves certain judgments and estimates. These judgments can include, but are not limited to, the cash flows that an asset is expected to generate in the future and the appropriate weighted average cost of capital. Revenue Recognition - ASC 606 The Company derives substantially all of its revenue from subscription services (which include support services) by providing customers access to its platform. The Company implemented the provisions of Accounting Standards Update, or ASU, 2014-09 (referred to collectively as "ASC 606") effective January 1, 2019 using the modified retrospective transition method as discussed below under the section " Recent Accounting Pronouncements. " Following the adoption of ASC 606, the Company recognizes revenue when control of these services is transferred to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for the services. Sales and other taxes collected from customers to be remitted to government authorities are excluded from revenue. The Company accounts for revenue contracts with customers by applying the following steps: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in a contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, performance obligations are satisfied. The Company’s subscription arrangements generally do not provide customers with the right to take possession of the software supporting the platform and, as a result, are accounted for as service arrangements. Access to the Company’s platform represents a series of distinct services as the Company continually provides access to, and fulfills its obligation to, the end customer over the subscription term. The series of distinct services represents a single performance obligation that is satisfied over time. Accordingly, the fixed consideration related to subscription revenue is generally recognized on a straight-line basis over the contract term, beginning on the date that the service is made available to the customer. The Company’s subscription contracts typically vary from one month to three years and are generally noncancellable and nonrefundable. Subscriptions that allow the customer to take software on-premise without significant penalty are treated as time-based licenses. These arrangements generally include access to the software over the license term, access to unspecified future product updates, maintenance, and support. Revenue for on-premise software subscriptions is recognized at a point in time when the software is made available to the customer. Revenue for access to unspecified future products, maintenance and support included with on-premise software subscriptions is recognized ratably over the contract term beginning on the date that the software is made available to the customer. The Company also derives revenue from providing professional services, which generally consist of consulting, integration, or other content creation services. These services are distinct from subscription services. Revenue from professional services is generally recognized as services are performed. Some contracts with customers contain multiple performance obligations. For these contracts, the Company accounts for individual performance obligations separately, if they are distinct. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company determines standalone selling prices considering market conditions and based on overall pricing objectives such as observable standalone selling prices, and other factors, including the value of contracts, types of services sold, customer demographics, and the number and types of users within such contracts. Revenue Recognition - ASC 605 The Company applied the provisions of prior revenue recognition standard ASC 605, Revenue Recognition (“ASC 605”) to revenue recognized during each of the years ended December 31, 2018 and 2017. A comparison of the results under ASC 606 and ASC 605 for the year ended December 31, 2019 is presented in Note 3 —Revenue . The Company commences revenue recognition when all of the following conditions are met: (i) persuasive evidence of an arrangement exists; (ii) services are provided to the customer; (iii) the amount of fees to be paid by the customer are fixed or determinable; and (iv) collection is reasonably assured. The Company’s subscription arrangements do not provide customers with the right to take possession of the software supporting the platform and, as a result, are accounted for as service arrangements. Revenue for subscription fees are recognized ratably over the subscription term, which typically varies from one month to three years , and begins on the date access to the platform is made available to the customer. Professional services are generally billed on a fixed-fee basis and are recognized as services are completed, provided the other revenue recognition criteria are met. The Company’s arrangements are generally noncancellable and nonrefundable. Taxes collected from customers are excluded from revenue. For arrangements with multiple deliverables, the Company evaluates whether the individual deliverables qualify as separate units of accounting. In order to treat deliverables in a multiple-element arrangement as separate units of accounting, the deliverables must have standalone value upon delivery and, in situations in which a general right of return exists for the delivered item, delivery or performance of the undelivered item is considered probable and substantially within the control of the Company. The Company’s professional services have standalone value because the Company has routinely sold these services separately. The Company’s subscription services have standalone value as the Company routinely sells subscriptions separately. Customers have no general rights of return for delivered items. If the deliverables have stand-alone value upon delivery, the Company accounts for each deliverable separately, and revenue is recognized for the respective deliverables as they are delivered based on the relative selling price, which the Company determines by using the best estimate of selling price, as neither vendor-specific objective evidence nor third-party evidence is available. The Company has determined its best estimate of selling price for its deliverables based on customer size, the size and volume of its transactions, overarching pricing objectives and strategies, market and industry conditions, product-specific factors, historical sales of the deliverables, and discounting practices. Deferred Revenue The Company records contract liabilities to deferred revenue when cash payments are received or billings are due in advance of revenue recognition from subscription services described above, including amounts billed to customers in accordance with the terms of the underlying contracts where the service period has not yet commenced but will commence in the near future. Deferred revenue is recognized when, or as, performance obligations are satisfied. Amounts anticipated to be recognized within one year of the balance sheet date are recorded as deferred revenue, current; the remaining portion is recorded as non-current deferred revenue. Cost of Revenue Cost of revenue includes certain direct costs associated with delivering the Company’s platform and includes costs for author fees, amortization of the Company’s content library, hosting and delivery fees, merchant processing fees, depreciation of capitalized software development costs for internal-use software, employee-related costs, including equity-based compensation expense associated with the Company’s customer support organization, and third-party transcription costs. Technology and Content Technology costs consist principally of research and development activities including personnel costs, consulting services, and other costs associated with product development efforts. Content costs consist principally of personnel costs and other activities associated with content acquisition, course production, and curriculum direction. Technology and content costs are expensed as incurred, except for certain costs relating to the development of internal-use software, including software used to upgrade and enhance the Company’s platform and applications supporting its business, which are capitalized and amortized over the estimated useful lives of one to three years . Deferred Contract Acquisition Costs In connection with the adoption of ASC 606, the Company began capitalizing the incremental costs of obtaining customer contracts for the year ended December 31, 2019. For the years ended December 31, 2018 and 2017, incremental costs of obtaining customer contracts were expensed as incurred. The Company capitalizes sales commissions, and associated fringe costs, such as payroll taxes, paid to direct sales personnel and other incremental costs of obtaining contracts with customers, provided the Company expects to recover those costs. These costs are recorded as deferred contract acquisition costs on the consolidated balance sheets. The Company determines whether costs should be deferred based on its sales compensation plans, if the commissions are in fact incremental and would not have occurred absent the customer contract. Sales commissions for renewal of a subscription contract are not considered commensurate with the commissions paid for the acquisition of the initial subscription contract given the substantive difference in commission rates between new and renewal contracts. Commissions paid upon the initial acquisition of a contract are amortized over an estimated period of benefit of four years while commissions paid related to renewal contracts are amortized over an estimated average contract term of approximately 18 months . Amortization is recognized on a straight-line basis commensurate with the pattern of revenue recognition. The period of benefit for commissions paid for the acquisition of initial subscription contracts is determined by taking into consideration the initial estimated customer life and the technological life of the Company's platform and related significant features. The Company determines the period of benefit for renewal subscription contracts by considering the average contractual term for renewal contracts. Amortization of deferred contract acquisition costs is included within sales and marketing expense in the consolidated statements of operations. The Company periodically reviews these deferred costs to determine whether events or changes in circumstances have occurred that could impact the period of benefit of these deferred contract acquisition costs. There were no material impairment losses recorded during the periods presented. Advertising Costs Advertising costs are expensed as incurred. The Company recorded advertising costs of $17.0 million , $12.4 million , and $14.5 million , for the years ended December 31, 2019 , 2018 , and 2017 , respectively. Equity-Based Compensation The Company incurs equity-based compensation expense primarily from restricted stock units (“RSUs”), stock options, purchase rights issued under the Employee Stock Purchase Plan (“ESPP”), and unvested LLC Units of Pluralsight Holdings. Equity awards to employees are measured and recognized in the consolidated financial statements based on the fair value of the award on the grant date. For awards subject to service conditions only, the fair value of the award on the grant date is expensed on a straight-line basis over the requisite service period of the award. For awards subject to both service and performance conditions, the Company records expense when the performance condition becomes probable. Expense is recognized using the accelerated attribution method (on a tranche-by-tranche basis) for awards with a graded vesting schedule that are subject to both service and performance conditions. The Company records forfeitures related to equity-based compensation for its awards based on actual forfeitures as they occur. The grant date fair value of RSUs is determined using the market closing price of Pluralsight, Inc.’s Class A common stock on the date of grant. RSUs granted prior to the IPO vest upon the satisfaction of both a service condition and a liquidity condition. The liquidity condition was satisfied by the IPO, following the expiration of the lock-up period, which occurred in November 2018. Awards granted subsequent to the IPO are not subject to the liquidity condition. 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 $17.1 million . The remaining unrecognized equity-based compensation expense related to RSUs granted prior to the IPO will be recognized over the remaining requisite service period, using the accelerated attribution method. RSUs granted subsequent to the IPO subject to service conditions only will be recognized over the remaining requisite service period, using the straight-line method. In connection with the IPO, the Company granted stock options to purchase shares of Class A common stock 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 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 lif

Revenue

Revenue	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue	Revenue Effect of Adopting ASC 606 The adoption of ASC 606 resulted in changes to the Company's consolidated balance sheet as of December 31, 2019 and its statement of operations for the year ended December 31, 2019 due to the timing of revenue recognition and the capitalization of incremental costs of obtaining contracts. In addition, there were offsetting shifts in the statement of cash flows through net loss and various changes in operating assets and liabilities, which resulted in no impact on operating cash flows. Refer to Note 2—Summary of Significant Accounting Policies and Recent Accounting Pronouncements for a description of the primary impacts resulting from the adoption of ASC 606. The following tables present the amount by which each consolidated financial statement line item is affected as of and for the year ended December 31, 2019 by ASC 606 (in thousands, except per share data): Consolidated Balance Sheet: December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Accounts receivable, net $ 101,576 $ 100,783 $ 793 Goodwill (1) 262,532 263,755 (1,223 ) Deferred contract acquisition costs, net 18,331 — 18,331 Deferred contract acquisition costs, noncurrent, net 5,982 — 5,982 Deferred revenue 215,137 217,308 (2,171 ) Deferred revenue, noncurrent 19,517 19,517 — Accumulated deficit (458,381 ) (477,739 ) 19,358 Non-controlling interests 63,175 56,479 6,696 (1) Reflects the difference in Goodwill from applying ASC 606 to the deferred revenue balance acquired from GitPrime, Inc. See Note 8—Acquisition of GitPrime, Inc. for additional details. The difference in deferred revenue under ASC 606 is primarily due to the timing of recognition for subscriptions that allow the customer to install the software on premise without significant penalty. Consolidated Statement of Operations: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Revenue $ 316,910 $ 315,591 $ 1,319 Operating expenses: Sales and marketing 207,085 211,186 (4,101 ) Loss from operations (149,990 ) (155,410 ) 5,420 Net loss (163,579 ) (168,999 ) 5,420 Less: Net loss attributable to non-controlling interests (50,921 ) (52,444 ) 1,523 Net loss attributable to Pluralsight, Inc. (112,658 ) (116,555 ) 3,897 Net loss per share, basic and diluted $ (1.19 ) $ (1.23 ) $ 0.04 Weighted-average common shares used in computing basic and diluted net loss per share 94,515 94,515 Consolidated Statement of Cash Flows: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Net loss $ (163,579 ) $ (168,999 ) $ 5,420 Adjustments to reconcile net loss to net cash used in operating activities: Amortization of deferred contract acquisition costs 23,587 — 23,587 Changes in assets and liabilities: Accounts receivable (37,274 ) (37,214 ) (60 ) Deferred contract acquisition costs (27,688 ) — (27,688 ) Deferred revenue 62,201 63,460 (1,259 ) Cash used in operating activities (11,729 ) (11,729 ) — Disaggregation of Revenue Subscription revenue accounted for approximately 97% of the Company's revenue for the year ended December 31, 2019 . Revenue by geographic region, based on the physical location of the customer, was as follows (dollars in thousands): Year Ended December 31, Growth 2019 2018 Rate Amount % Amount % % United States $ 198,815 63 % $ 148,439 64 % 34 % Europe, Middle East and Africa (1) 86,192 27 % 61,509 27 % 40 % Other foreign locations 31,903 10 % 22,081 9 % 44 % Total revenue $ 316,910 100 % $ 232,029 100 % (1) Revenue from the United Kingdom represented 11% and 10% of revenue for the year ended December 31, 2019 and 2018 , respectively. Revenue by type of customer, was as follows (dollars in thousands): Year Ended December 31, 2019 Business customers $ 271,819 Individual customers 45,091 Total revenue $ 316,910 Contract Balances For the year ended December 31, 2019 , the Company recognized revenue of $156.7 million that was included in the corresponding deferred revenue balance at the beginning of the period. In connection with the acquisition of GitPrime, the Company acquired contract assets of $0.7 million , which are presented within accounts receivable, and deferred revenue of $1.4 million . Remaining Performance Obligations As of December 31, 2019 , the aggregate amount of the transaction price allocated to remaining performance obligations was $323.9 million . The Company expects to recognize 74% of the transaction price over the next 12 months . Costs to Obtain a Contract The following table summarizes the activity of the deferred contract acquisition costs (in thousands): Balance as of January 1, 2019 $ 20,212 Capitalization of contract acquisition costs 27,688 Amortization of deferred contract acquisition costs (23,587 ) Balance as of December 31, 2019 $ 24,313

Cash Equivalents and Investment

Cash Equivalents and Investments	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Cash Equivalents and Investments	Cash Equivalents and Investments Cash equivalents, short-term investments, and long-term investments consisted of the following as of December 31, 2019 (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value Cash equivalents Money market funds $ 62,085 $ — $ — $ 62,085 Commercial paper 4,991 — — 4,991 Total cash equivalents $ 67,076 $ — $ — $ 67,076 Short-term investments Commercial paper $ 33,627 $ — $ — $ 33,627 U.S. treasury securities 149,353 53 — 149,406 Corporate notes and obligations 148,993 215 (7 ) 149,201 Total short-term investments $ 331,973 $ 268 $ (7 ) $ 332,234 Long-term investments Corporate notes and obligations $ 78,353 $ 121 $ (46 ) $ 78,428 U.S. agency obligations 26,436 1 (4 ) 26,433 Certificates of deposit $ 944 $ — $ — $ 944 Total long-term investments $ 105,733 $ 122 $ (50 ) $ 105,805 Total cash equivalents and investments $ 504,782 $ 390 $ (57 ) $ 505,115 The amortized cost and fair value of the Company's investments based on their stated maturities consisted of the following as of December 31, 2019 (in thousands): Amortized Cost Fair Value Due within one year $ 331,973 $ 332,234 Due between one and two years 105,733 105,805 Total investments $ 437,706 $ 438,039 The Company reviews the individual securities that have unrealized losses in its investment portfolio on a regular basis to evaluate whether or not any security has experienced an other-than-temporary decline in fair value. The Company evaluates, among other factors, the severity and duration of the unrealized losses, whether it has the intention to sell any of these investments, and whether it is more likely than not that it will be required to sell any of them before recovery of the amortized cost basis. Based on this evaluation, the Company determined that there were no other-than-temporary impairments associated with its investments as of December 31, 2019 .

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2019
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 was as follows (in thousands): As of December 31, 2019 Level 1 Level 2 Level 3 Total Cash equivalents Money market funds $ 62,085 $ — $ — $ 62,085 Commercial paper — 4,991 — 4,991 Total cash equivalents $ 62,085 $ 4,991 $ — $ 67,076 Short-term investments Commercial paper $ — $ 33,627 $ — $ 33,627 U.S. treasury securities — 149,406 — 149,406 Corporate notes and obligations — 149,201 — 149,201 Total short-term investments $ — $ 332,234 $ — $ 332,234 Restricted cash Money market funds $ 28,371 $ — $ — $ 28,371 Long-term investments Corporate notes and obligations $ — $ 78,428 $ — $ 78,428 U.S. agency obligations — 26,433 — 26,433 Certificates of deposit — 944 — 944 Total long-term investments $ — $ 105,805 $ — $ 105,805 As of December 31, 2018 Level 1 Level 2 Level 3 Total Cash equivalents Money market funds $ 185,405 $ — $ — $ 185,405 Restricted cash Money market funds $ 16,765 $ — $ — $ 16,765 Convertible Senior Notes As of December 31, 2019 , the estimated fair value of the Company's convertible senior notes, with aggregate principal totaling $593.5 million , was $514.7 million . The Company estimates the fair value based on quoted market prices in an inactive market on the last trading day of the reporting period (Level 2). These convertible senior notes are recorded at face value less unamortized debt discount and transaction costs on the Company's consolidated balance sheet. Refer to Note 10—Convertible Senior Notes and Other Long-Term Debt for further information. 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	12 Months Ended
	Dec. 31, 2019
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): As of December 31, 2019 2018 Prepaid expenses $ 11,469 $ 7,931 Other current assets 2,705 392 Prepaid expenses and other current assets $ 14,174 $ 8,323 Accrued expenses Accrued expenses consisted of the following (in thousands): As of December 31, 2019 2018 Accrued compensation $ 23,310 $ 22,285 Accrued income and other taxes payable 7,116 5,408 Accrued other current liabilities 10,277 4,354 Accrued expenses $ 40,703 $ 32,047

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	Property and Equipment Property and equipment, net consisted of the following (in thousands): As of December 31, 2019 2018 Computer equipment $ 9,047 $ 9,369 Software 2,047 2,031 Capitalized internal-use software costs 23,021 13,880 Furniture and fixtures 5,826 5,478 Buildings — 11,251 Leasehold improvements 9,871 1,490 Construction in progress 4,427 1,671 Build-to-suit lease asset under construction — 8,281 Total property and equipment 54,239 53,451 Less: Accumulated depreciation (31,343 ) (21,810 ) Property and equipment, net $ 22,896 $ 31,641 Depreciation expense for property and equipment totaled $9.5 million , $8.3 million , and $6.7 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively. In August 2018, the Company entered into lease agreements for its future corporate headquarters to be constructed in Draper, Utah. Due to various forms of involvement in the design and construction of the building, the Company was deemed to be the owner of the building during the construction period for accounting purposes under ASC 840. As of December 31, 2018, the Company recorded a construction in progress asset of $8.3 million for the building with a corresponding facility financing obligation. As discussed in Note 2—Summary of Significant Accounting Policies and Recent Accounting Pronouncements, the adoption of ASC 842 during the year ended December 31, 2019 resulted in the derecognition of all assets that were capitalized solely as a result of build-to-suit guidance under ASC 840.

Acquisition of GitPrime, Inc.

Acquisition of GitPrime, Inc.	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Acquisition of GitPrime, Inc.	Acquisition of GitPrime, Inc. On May 9, 2019, the Company completed the acquisition of GitPrime, Inc. ("GitPrime"), a leading provider of software developer productivity software. Under the terms of the agreement, the Company acquired all of the outstanding stock of GitPrime for approximately $163.8 million in cash, excluding cash acquired and including working capital adjustments. The Company accounted for the transaction as a business combination using the acquisition method of accounting. The Company allocated the purchase price to the tangible and identifiable intangible assets acquired and liabilities assumed based on their respective estimated fair values on the acquisition date. The excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired was recorded as goodwill. The goodwill is attributable to GitPrime's assembled workforce and synergies acquired, and is not deductible for income tax purposes. The following table summarizes the acquisition date fair values of assets acquired and liabilities assumed at the date of acquisition (in thousands): Fair Value Cash and cash equivalents $ 5,290 Accounts receivable 1,798 Other assets acquired 207 Property and equipment 223 Right-of-use assets 549 Goodwill 139,413 Intangible assets 24,800 Lease liabilities (549 ) Deferred revenue (1,367 ) Other liabilities assumed (1,303 ) Total fair value of net assets acquired $ 169,061 The useful lives, primarily based on the period of benefit to the Company, and fair values of the identifiable intangible assets at acquisition date were as follows: Fair Value of Intangible Assets Acquired (in thousands) Useful Lives (in years) Technology $ 24,000 5 years Customer relationships 800 4 years Total fair value of intangible assets acquired $ 24,800 The fair value of the technology acquired in the acquisition was determined using the excess earnings model and the customer relationships acquired was determined using a distributor model. These models utilize certain unobservable inputs, including discounted cash flows, historical and projected financial information, customer attrition rates, and technology obsolescence rates, classified as Level 3 measurements as defined by Fair Value Measurement (Topic 820). The Company engaged third-party valuation specialists to assist in management's analysis of the fair value of the acquired intangibles. All estimates, key assumptions, and forecasts were reviewed by the Company. While the Company chose to utilize a third-party valuation specialist for assistance, the fair value analysis and related valuations reflect the conclusions of management and not those of any third party. The preliminary amount of consideration transferred is subject to change during the measurement period (up to one year from the acquisition date) as the Company finalizes the calculation of tax assets and liabilities that existed on the acquisition date. The Company expects the allocation of the consideration transfered to be final within the measurement period. During the year ended December 31, 2019, the Company recorded a $0.1 million reduction in consideration transferred due to working capital adjustments agreed upon, and paid by, the selling stockholders. In addition, the Company recorded deferred tax liabilities of $0.9 million during the measurement period with a corresponding entry to goodwill. During the year ended December 31, 2019 , the Company incurred acquisition costs of $0.8 million . These costs include legal and accounting fees, and other costs directly related to the acquisition and are classified within general and administrative expenses in the Company's consolidated statements of operations. Unaudited Pro Forma Information The consolidated statements of operations include the results of GitPrime from the acquisition date. During the year ended December 31, 2019 , the consolidated statements of operations includes revenue from GitPrime of approximately $5.7 million . Due to the continued integration of the combined businesses, the information needed to determine earnings of GitPrime included in the consolidated statements of operations was unavailable. The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the acquisition occurred on January 1, 2018. It includes pro forma adjustments related to the amortization of acquired intangible assets, equity-based compensation expense, adjustments for ASC 606, and fair value adjustments for deferred revenue. The unaudited pro forma results have been prepared based on estimates and assumptions, which management believes are reasonable, however, the results are not necessarily indicative of the consolidated results of operations had the acquisition occurred on January 1, 2018, or of future results of operations (in thousands, except per share amounts): Year Ended December 31, 2019 2018 (unaudited) Revenue $ 320,800 $ 234,882 Net loss (166,725 ) (163,145 ) Net loss per share, basic and diluted $ (1.21 ) $ (0.81 )

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets are summarized as follows (dollars in thousands): As of December 31, 2019 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 1.6 $ 32,835 $ 32,780 $ 55 Course creation costs 3.8 17,717 8,814 8,903 Total $ 50,552 $ 41,594 $ 8,958 Intangible assets: Technology 4.2 $ 28,500 $ 6,585 $ 21,915 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 3,550 2,879 671 Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 32,687 $ 10,056 $ 22,631 As of December 31, 2018 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 0.5 $ 32,835 $ 32,229 $ 606 Course creation costs 3.5 13,552 7,108 6,444 Total $ 46,387 $ 39,337 $ 7,050 Intangible assets: Technology 2.6 $ 4,500 $ 2,786 $ 1,714 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 2,750 2,750 — Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 7,887 $ 6,128 $ 1,759 Intangible assets are amortized using the straight-line method over the estimated useful lives. Amortization expense of acquired intangible assets was $4.5 million , $8.7 million , and $8.5 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively. Amortization expense of course creation costs was $2.5 million , $2.0 million , and $1.5 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively. Based on the recorded intangible assets at December 31, 2019 , estimated amortization expense is expected to be as follows (in thousands): Year Ending December 31, Amortization 2020 $ 8,346 2021 7,783 2022 6,900 2023 6,242 2024 2,273 Total $ 31,544 The change in the carrying amount of goodwill for the year ended December 31, 2019 was as follows (in thousands): Goodwill at December 31, 2018 $ 123,119 Goodwill recorded in connection with acquisition 138,603 Change in goodwill due to measurement period adjustments 810 Goodwill as of December 31, 2019 $ 262,532

Convertible Senior Notes and Ot

Convertible Senior Notes and Other Long-Term Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Convertible Senior Notes and Other Long-Term Debt	Convertible Senior Notes and Other Long-Term Debt Convertible Senior Notes In March 2019, Pluralsight, Inc. issued $633.5 million aggregate principal amount of 0.375% convertible senior notes due in 2024 (the "Notes"), which includes the initial purchasers’ exercise in full of their option to purchase an additional $83.5 million principal amount of the Notes, in a private placement to qualified institutional buyers exempt from registration under the Securities Act. The net proceeds from the issuance of the Notes were $616.7 million after deducting the initial purchasers’ discounts and estimated issuance costs. The Notes are governed by an indenture (the “Indenture”) between the Company, as the issuer, and U.S. Bank National Association, as trustee. The Notes are Pluralsight, Inc.'s senior unsecured obligations and rank senior in right of payment to any of its indebtedness that is expressly subordinated in right of payment to the Notes; equal in right of payment to any of the Company's unsecured indebtedness then existing and future liabilities that are not so subordinated; effectively junior in right of payment to any of the Company's secured indebtedness, to the extent of the value of the assets securing such indebtedness; and structurally junior to all indebtedness and other liabilities (including trade payables) of its subsidiaries. The Indenture does not contain any financial covenants or restrictions on the payments of dividends, the incurrence of indebtedness, or the issuance or repurchase of securities by the Company or any of its subsidiaries. The Notes mature on March 1, 2024 unless earlier repurchased or converted. Interest is payable semi-annually in arrears on March 1 and September 1 of each year. The Notes have an initial conversion rate of 25.8023 shares of the Company's Class A common stock per $1,000 principal amount of Notes, which is equivalent to an initial conversion price of approximately $38.76 per share of its Class A common stock and is subject to adjustment if certain events occur. Following certain corporate events that occur prior to the maturity date, the Company will increase the conversion rate for a holder who elects to convert its Notes in connection with such corporate event. Additionally, upon the occurrence of a corporate event that constitutes a “fundamental change” per the Indenture, holders of the Notes may require the Company to repurchase for cash all or a portion of their Notes at a purchase price equal to 100% of the principal amount of the Notes plus accrued and unpaid interest. Holders of the Notes may convert all or any portion of their Notes at any time prior to the close of business on December 1, 2023, in integral multiples of $1,000 principal amount, only under the following circumstances: • During any calendar quarter commencing after the calendar quarter ended on June 30, 2019 (and only during such calendar quarter), if the last reported sale price of the Company's Class A common stock for at least 20 trading days (whether or not consecutive) during a period of 30 consecutive trading days ending on, and including, the last trading day of the immediately preceding calendar quarter is greater than or equal to 130% of the conversion price on each applicable trading day; • During the five business day period after any five consecutive trading day period (the “measurement period”) in which the trading price as defined in the Indenture per $1,000 principal amount of Notes for each trading day of the measurement period was less than 98% of the product of the last reported sale price of the Company's Class A common stock and the conversion rate on each such trading day; or • Upon the occurrence of specified corporate events described in the Indenture. On or after December 1, 2023, until the close of business on the second scheduled trading day immediately preceding the maturity date, holders may convert all or any portion of their Notes at the conversion rate at any time irrespective of the foregoing conditions. Upon conversion, holders will receive cash, shares of the Company's Class A common stock or a combination of cash and shares of Class A common stock, at the Company's election. During the year ended December 31, 2019 , the conditions allowing holders of the Notes to convert were not met. The Notes are therefore not currently convertible and are classified as long-term debt. The Company accounts for the Notes as separate liability and equity components. The Company determined the carrying amount of the liability component as the present value of its cash flows using a discount rate of approximately 5.5% based on comparable debt transactions for similar companies. The estimated interest rate was applied to the Notes, which resulted in a fair value of the liability component of $492.7 million upon issuance, calculated as the present value of future contractual payments based on the $633.5 million aggregate principal amount. The excess of the principal amount of the liability component over its carrying amount, or the debt discount, is amortized to interest expense over the term of the Notes using the effective interest method. The $140.8 million difference between the gross proceeds received from issuance of the Notes of $633.5 million and the estimated fair value of the liability component represents the equity component, or the conversion option, of the Notes and was recorded in additional paid-in capital. The equity component is not remeasured as long as it continues to meet the conditions for equity classification. The Company allocated issuance costs related to the issuance of the Notes to the liability and equity components using the same proportions as the initial carrying value of the Notes. Issuance costs attributable to the liability component were $13.1 million and are being amortized to interest expense using the effective interest method over the term of the Notes. Issuance costs attributable to the equity components were $3.7 million and are netted with the equity component of the Notes in stockholders’ equity on the consolidated balance sheets. Repurchases of Convertible Senior Notes In September 2019, Pluralsight, Inc. repurchased a total of $40.0 million in aggregate principal of its Notes for approximately $35.0 million in cash (the "Repurchase"). The Company first allocated the cash paid to repurchase the Notes to the liability component based on the estimated fair value of that component immediately prior to the extinguishment. The Company estimated the fair value of the liability component to be $32.0 million , using an estimated discount rate of approximately 5.5% based on comparable debt transactions for similar companies. The difference between the fair value of the liability component and the carrying value of the repurchased Notes resulted in a loss on debt extinguishment of $1.0 million . The remaining consideration of approximately $3.0 million was allocated to the reacquisition of the equity component and recorded as a reduction of stockholders' equity. The net carrying value of the liability component of the Notes was as follows (in thousands): December 31, 2019 Principal $ 593,500 Less: Unamortized debt discount (112,776 ) Less: Unamortized issuance costs (10,496 ) Net carrying amount $ 470,228 The net carrying value of the equity component of the Notes was as follows (in thousands): December 31, 2019 Proceeds allocated to the conversion option (debt discount) $ 140,776 Less: Issuance costs (3,743 ) Less: Reacquisition of conversion option related to the repurchases of convertible senior notes (2,965 ) Net carrying amount $ 134,068 The interest expense recognized related to the Notes was as follows (in thousands): December 31, 2019 Contractual interest expense $ 1,867 Amortization of debt issuance costs and discount 21,691 Total $ 23,558 Capped Calls In connection with the offering of the Notes, the Company entered into capped call transactions ("Capped Calls") with certain counterparties. The Capped Calls each have an initial strike price of approximately $38.76 per share, subject to certain adjustments, which corresponds to the initial conversion price of the Notes. The Capped Calls have initial cap prices of $58.50 per share, subject to certain adjustments. The Capped Calls cover, subject to anti-dilution adjustments, 16,345,757 shares of the Company's Class A common stock. The Capped Calls are generally intended to reduce or offset the potential dilution from shares of Class A common stock issued upon any conversion of the Notes with such reduction or offset, as the case may be, subject to a cap based on the cap price. As the Capped Call transactions are considered indexed to the Company's own stock and are considered equity classified, they are recorded in stockholders’ equity and are not accounted for as derivatives. The cost of $69.4 million incurred in connection with the Capped Calls was recorded as a reduction to additional paid-in capital on the consolidated balance sheets. In connection with the repurchase of the convertible senior notes, the Company terminated a portion of its existing Capped Calls that cover 1,032,092 shares of the Company's Class A common stock, which corresponds to the number of shares underlying the principal amount of Notes that were repurchased. The Company received proceeds of $1.3 million in connection with the portion of the Capped Calls that were terminated. Intercompany Convertible Promissory Note with Pluralsight Holdings In connection with the issuance of the Notes, Pluralsight, Inc. entered into an intercompany convertible promissory note with Pluralsight Holdings, whereby Pluralsight, Inc. provided the net proceeds from the issuance of the Notes to Pluralsight Holdings. The terms of the convertible promissory note mirror the terms of the Notes issued by Pluralsight, Inc. The intent of the convertible promissory note is to maintain the parity of shares of Class A common stock with LLC Units as required by the LLC Agreement in order to preserve the Company's legal structure. This note was amended in September 2019 in connection with the Repurchase. All effects of the convertible promissory note on the consolidated financial statements have been eliminated in consolidation. Guggenheim Credit Agreement In June 2017, the Company entered into a new long-term debt facility with Guggenheim Corporate Funding, LLC pursuant to a credit agreement (the “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. In February 2018, the Company entered into a first amendment to 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 Class A common units at a per unit exercise price of $8.25 (see Note 13—Stockholders’ Equity). 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, which were amortized to interest expense over the remaining term of the debt facility. 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 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. The borrowings were subject to a prepayment premium of 3.00% if repaid within the first year of the credit agreement, provided that the prepayment premium was reduced by 50% if repayment occurred in connection with an IPO or upon a change of control on or after the first anniversary of the Guggenheim Credit Agreement. The interest rate on the term loan at December 31, 2017 was 10.20% . The Company was required to pay an unused revolving loan fee of 0.50% per annum. As of December 31, 2017, the Company had no outstanding revolving loans. The principal borrowings under the term loan facility were due in full on the maturity date of June 12, 2023. The maturity date of the revolving loan was June 12, 2022. 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. Silicon Valley Bank Credit Agreement On November 17, 2014, Pluralsight, LLC and PL Studios, LLC entered into the amended and restated credit agreement (the “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, Pluralsight, LLC and PL Studios, LLC were 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. 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 was deemed an extinguishment of the debt. The difference between the amounts paid to extinguish the debt and the net carrying amount on the date of extinguishment was recorded as a loss on extinguishment of $1.9 million in the consolidated statement of operations for the year ended December 31, 2017.

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	Leases The Company leases office space under non-cancellable operating leases with lease terms expiring between 2020 and 2028. These leases require monthly lease payments that may be subject to annual increases throughout the lease term. Certain of these leases also include renewal options at the election of the Company to renew or extend the lease for an additional three to five years . These optional periods have not been considered in the determination of the right-of-use assets or lease liabilities associated with these leases as the Company did not consider it reasonably certain it would exercise the options. The Company performed evaluations of its contracts and determined that each of its identified leases are operating leases. The components of operating lease expense were as follows: Year Ended December 31, 2019 2018 2017 Operating lease expense $ 6,512 $ 4,795 $ 1,976 Variable lease expense 346 — — Short-term lease expense 705 — — Total lease expense $ 7,563 $ 4,795 $ 1,976 Variable lease expense consists of the Company’s proportionate share of operating expenses, property taxes, and insurance and is classified as lease expense due to the Company’s election to not separate lease and non-lease components. Cash paid for amounts included in the measurement of operating lease liabilities for the year ended December 31, 2019 was $6.0 million and was included in net cash used in operating activities in the consolidated statements of cash flows. Lease liabilities arising from obtaining right-of-use assets for the year ended December 31, 2019 were $11.7 million . As of December 31, 2019 , the maturities of the Company's operating lease liabilities were as follows (in thousands): Year Ending December 31, 2020 $ 6,603 2021 3,878 2022 3,687 2023 3,043 2024 2,147 Thereafter — Total lease payments 19,358 Less: Imputed interest (2,439 ) Lease liabilities $ 16,919 As of December 31, 2019 , the weighted average remaining lease term is 3.9 years and the weighted average discount rate used to determine operating lease liabilities was 5.50% . The Company has various sublease agreements with third parties. These subleases have remaining lease terms of between one and three years . Sublease income, which is recorded within other income, was $0.4 million during the year ended December 31, 2019. In connection with the execution of a sublease during the year ended December 31, 2019, the Company recorded an impairment of its right-of-use assets of $0.4 million within general and administrative expenses. In August 2018, the Company entered into a non-cancellable 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. 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 of $90.0 million , 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 . As of December 31, 2019, the lease has not yet commenced and is excluded from the table above. In connection with the lease agreement, the Company is required to maintain a deposit of $16.0 million with a financial institution for the benefit of the landlord to secure the Company’s obligations under the lease. The deposit is recorded within restricted cash on the consolidated balance sheets. The lease agreement provides for both a partial and full release of the deposit funds to the Company, provided the Company meets certain liquidity and other financial conditions. Additionally, as of December 31, 2019, the Company has recorded a deposit of $11.6 million into restricted cash on its consolidated balance sheet for use in constructing tenant improvements in connection with the Draper headquarters.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Letters of Credit As of December 31, 2019 and 2018 , the Company had a total of $2.1 million and $0.7 million , respectively, in letters of credit outstanding with a financial institution. These outstanding letters of credit were issued for purposes of securing certain of the Company’s obligations under facility leases. The letters of credit were collateralized by $1.3 million and $0.7 million of the Company’s cash, as of December 31, 2019 and 2018 , respectively, which is reflected as restricted cash on the consolidated balance sheets. 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. As of December 31, 2019 and 2018 , the Company had non-cancellable purchase obligations outstanding with a term of 12 months or longer of $19.8 million and $12.8 million , respectively. Legal Proceedings In August 2019, a class action complaint was filed by a stockholder of the Company in the U.S. District Court for the Southern District of New York against the Company, and certain of the Company's officers alleging violation of securities laws and seeking unspecified damages. In October 2019, the action was transferred to the U.S. District Court for the District of Utah. The Company believes this lawsuit is without merit and intends to defend the case vigorously. The Company is unable to estimate a range of loss, if any, that could result were there to be an adverse final decision. If an unfavorable outcome were to occur in this case, it is possible that the impact could be material to the Company's results of operations in the period(s) in which any such outcome becomes probable and estimable. The Company is involved in other 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 condition, results of operations, or liquidity. Warranties and Indemnification The performance of the Company’s cloud-based technology skills 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. In addition, the Company has some contractual arrangements with provisions for indemnifying customers against liabilities in the case of breaches of the Company’s platform or the other systems or networks used in the Company’s business, including those of vendors, contractors, or others with which the Company has strategic relationships. 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	12 Months Ended
	Dec. 31, 2019
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 with a par value of $0.0001 per share 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 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. Secondary Offering In March 2019, the Company completed a secondary offering, in which certain stockholders sold 15,592,234 shares of Class A common stock at a public offering price of $29.25 per share. Pluralsight did not receive any proceeds from the sale of shares by selling stockholders. A total of $0.9 million in costs were incurred by Pluralsight in connection with this offering. In connection with the secondary offering, the Company issued $633.5 million aggregate principal amount of 0.375% convertible senior notes due in 2024 in a private placement to qualified institutional buyers exempt from registration under the Securities Act. See Note 10—Convertible Senior Notes and Other Long-Term Debt for additional details. Exchanges of LLC Units During the years ended December 31, 2019 and 2018 , certain Continuing Members exchanged 34,892,796 and 1,107,448 LLC Units of Pluralsight Holdings, respectively, along with their corresponding shares of Class B common stock for an equal number of shares of Class A common stock. Simultaneously, and in connection with these exchanges, the Company cancelled the exchanged shares of Class B common stock. 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 10—Convertible Senior Notes and Other Long-Term Debt for additional details. 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. The warrants were cashless-exercised in October 2018 resulting in the issuance of 267,918 shares of Class A common stock.

Non-Controlling Interests

Non-Controlling Interests	12 Months Ended
	Dec. 31, 2019
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 of Pluralsight Holdings held by Continuing Members, based on the portion of LLC Units owned by Continuing Members. Following the Reorganization Transactions, the adjustments to the non-controlling interests were $58.3 million and were primarily related to equity-based compensation, the settlement of equity-based awards, and the issuance of a convertible promissory note with Pluralsight Holdings in connection with the convertible senior notes as discussed in Note 10—Convertible Senior Notes and Other Long-Term Debt. 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 December 31, 2019 , the non-controlling interests of Pluralsight Holdings owned 25.7% of the outstanding LLC Units, with the remaining 74.3% owned by Pluralsight, Inc. The ownership of the LLC Units is summarized as follows: December 31, 2019 December 31, 2018 Units Ownership % Units Ownership % Pluralsight, Inc.'s ownership of LLC Units 104,083,271 74.3 % 65,191,907 48.6 % LLC Units owned by the Continuing Members (1) 35,936,804 25.7 % 68,881,732 51.4 % 140,020,075 100.0 % 134,073,639 100.0 % ________________________ (1) Excludes 1,543,813 and 3,195,322 LLC Units still subject to time-based vesting requirements, respectively.

Equity-Based Compensation

Equity-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Equity-Based Compensation	Equity-Based Compensation 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 initially 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, are automatically transferred to the 2018 Plan up to 4,508,835 shares. 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 vest ratably in equal six -month periods over a period of two years from the IPO date. In connection with the GitPrime acquisition, the stock options granted to GitPrime employees under GitPrime’s 2015 and 2018 Equity Incentive Plans were replaced with options to purchase shares of the Company's Class A common stock, subject to appropriate adjustments to the number of shares issuable pursuant to such options and the exercise price of such options as provided in the Merger Agreement. The options are subject to time-based vesting conditions and continue to vest over the remaining vesting period of the original award ranging from two to four years . The following table summarizes the stock option activity for the year ended December 31, 2019 : Stock Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in millions) Outstanding as of December 31, 2018 5,143,712 $ 15.00 Granted 169,762 1.47 Exercised (527,291 ) 14.61 Forfeited or cancelled (424,465 ) 14.67 Outstanding as of December 31, 2019 4,361,718 $ 14.55 8.4 $ 11.6 Vested and exercisable as of December 31, 2019 3,150,870 $ 14.84 8.4 $ 7.5 The total intrinsic value of options exercised during the years ended December 31, 2019 and 2018 was $7.9 million and $0.5 million , respectively. The total unrecognized equity-based compensation costs related to the stock options was $9.9 million , which is expected to be recognized over a weighted-average period of 1.0 years. The grant date fair value of the stock options was determined using the Black Scholes model with the following assumptions: Year Ended December 31, 2019 2018 Dividend yield None None Volatility 59.00% 55.00% Risk-free interest rate 2.25% 2.97% Expected term (years) 4.5—5.9 5.63 Weighted-average grant date fair value per share $31.26 $7.93 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 subject to both a service condition and a liquidity condition, whereas RSUs under the 2018 Plan are generally subject to service conditions only. The service conditions are 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 for RSUs granted under the 2017 Plan was satisfied upon the expiration of the 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 $17.1 million . The remaining unrecognized equity-based compensation expense related to RSUs subject to both a service and liquidity condition is recognized over the remaining requisite service period, using the accelerated attribution method. RSUs issued following the IPO are primarily subject to service conditions only and are 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 restricted share units of Pluralsight Holdings that convey the right to receive LLC Units and corresponding shares of Class C common stock of Pluralsight, Inc. upon vesting. The activity for RSUs of Pluralsight, Inc. and restricted share units of Pluralsight Holdings for the year ended December 31, 2019 was as follows: Number of RSUs or Units Weighted-Average Grant Date Fair Value RSUs of Pluralsight, Inc.: Balance at December 31, 2018 4,801,536 $ 11.11 Granted 6,295,630 28.48 Forfeited or cancelled (1,499,690 ) 23.58 Vested (1,925,438 ) 11.97 Balance at December 31, 2019 7,672,038 $ 22.71 Restricted Share Units of Pluralsight Holdings: Balance at December 31, 2018 2,062,500 $ 8.24 Vested (750,000 ) 8.24 Balance at December 31, 2019 1,312,500 $ 8.24 The total fair value of RSUs, including the restricted share units of Pluralsight Holdings, vested during the years ended December 31, 2019 and 2018 was $29.2 million and $13.2 million , respectively. The weighted-average grant date fair value per share of RSUs and restricted share units was $ 28.48 , $12.52 , and $7.04 for the years ended December 31, 2019 , 2018 , and 2017 , respectively. As of December 31, 2019 , the total unrecognized equity-based compensation cost related to the RSUs, including the restricted share units of Pluralsight Holdings, was $137.9 million , which is expected to be recognized over a weighted-average period of 3.0 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 $12,500 . 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 December 31, 2019 , a total of 1,339,797 shares were issuable to employees based on contribution elections made under the ESPP. As of December 31, 2019 , total unrecognized equity-based compensation costs was $10.4 million , which is expected to be recognized over a weighted-average period of 1.1 years. ESPP employee payroll contributions accrued at December 31, 2019 totaled $1.6 million and are included within accrued expenses in the consolidated balance sheets. Employee payroll contributions ultimately used to purchase shares under the ESPP will be reclassified to stockholders' equity at the end of the purchase period. 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 for the year ended December 31, 2019 : Year Ended 2019 2018 Dividend yield None None Volatility 59.00%—67.45% 55.00%—65.00% Risk-free interest rate 1.60%—2.35% 2.05%—2.80% Expected term (years) 0.5—2.0 0.5—2.0 Incentive Unit Plan The Company granted incentive units of Pluralsight Holdings to certain employees and directors prior to its IPO pursuant to the Incentive Unit Plan (“2013 Plan”). In connection with the Reorganization Transactions and the IPO, the 2013 Plan was terminated and all outstanding incentive units were converted into LLC Units of Pluralsight Holdings. In addition, certain holders 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, and as such the Company continues to record equity-based compensation expense for unvested awards. The activity of unvested LLC Units during the year ended December 31, 2019 was as follows: Unvested Units Weighted- Average Grant Date Fair Value Unvested LLC Units outstanding—December 31, 2018 3,195,322 $ 7.63 Forfeited or cancelled (121,845 ) 5.73 Vested (1,529,664 ) 7.63 Unvested LLC Units outstanding—December 31, 2019 1,543,813 $ 8.72 As of December 31, 2019 , total unrecognized equity-based compensation related to all unvested Class A common shares and unvested LLC Units was $10.7 million , which is expected to be recognized over a weighted-average period of 1.4 years. The total fair value of Class A common shares and LLC Units vested during the years ended December 31, 2019 and 2018 was $40.3 million and $34.5 million , respectively. The total fair value of incentive units vested during the year ended December 31, 2017 was $14.0 million . The Company evaluated the conversion and exchange of incentive units as part of the Reorganization 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. The range of assumptions that were used in estimating the grant date fair value of incentive units for the year ended December 31, 2017 were as follows: Dividend yield None Volatility 55.00% Risk-free interest rate 1.20%—1.80% Expected term (years) 1.3—1.8 In August 2019, the Company entered into a Separation Agreement with its former Chief Revenue Officer. Under the agreement, the Company accelerated the vesting of 130,924 LLC Units. The acceleration was deemed a modification, which resulted in an increase to equity-based compensation expense of $2.1 million during the year ended December 31, 2019 . Equity-Based Compensation Expense Equity-based compensation expense was classified as follows in the accompanying consolidated statements of operations (in thousands): Year Ended December 31, 2019 2018 2017 Cost of revenue $ 548 $ 205 $ 20 Sales and marketing 30,677 19,096 2,624 Technology and content 21,430 12,038 1,966 General and administrative 37,782 41,153 17,171 Total equity-based compensation $ 90,437 $ 72,492 $ 21,781 Equity-based compensation costs capitalized as internal-use software was $1.2 million and $0.5 million for the years ended December 31, 2019 and 2018 , respectively. The amount qualifying for capitalization during the year ended December 31, 2017 was not material.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Provision for Income Taxes Loss before income taxes was as follows (in thousands): Year Ended December 31, 2019 2018 2017 Domestic $ (165,074 ) $ (147,717 ) $ (96,814 ) Foreign 2,318 1,608 602 Total $ (162,756 ) $ (146,109 ) $ (96,212 ) Provision for income taxes consisted of the following components (in thousands): Year Ended December 31, 2019 2018 2017 Current: State $ 10 $ 26 $ 10 Foreign 895 890 397 Total current tax expense 905 916 407 Deferred: State — — — Foreign (82 ) (252 ) (83 ) Total deferred tax benefit (82 ) (252 ) (83 ) Provision for income taxes $ 823 $ 664 $ 324 The following reconciles the differences between the federal statutory income tax rate in effect in each year to the Company’s effective tax rate: Year Ended December 31, 2019 2018 2017 Statutory federal tax rate 21.0 % 21.0 % 34.0 % Rate benefit from flow-through entity — — (33.8 ) Loss attributable to non-controlling interests (5.3 ) (10.9 ) — Effect of income tax rate change 1.2 — (1.8 ) Change in valuation allowance (19.8 ) (10.7 ) 1.4 Foreign taxes (0.2 ) (0.1 ) (0.3 ) Research and development credit 0.7 0.2 — State tax, net of federal tax effect 2.5 0.9 — Other (0.6 ) (0.9 ) 0.2 Effective tax rate (0.5 )% (0.5 )% (0.3 )% Deferred Tax Assets and Liabilities Deferred income taxes reflect the net effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): As of December 31, 2019 2018 Deferred tax assets: Partnership outside basis difference $ 275,856 $ 39,133 Net operating loss carryforwards 60,973 18,591 Promissory note 13,200 — Research and development credits 2,601 573 Interest expense carryforward 2,569 — Operating leases 1,223 — Compensation and benefits 451 324 Other 576 — Less: Valuation allowance (337,787 ) (57,957 ) Total deferred tax assets 19,662 664 Deferred tax liabilities: Promissory note (13,304 ) — Content library and intangible assets (5,595 ) (343 ) Operating leases (1,223 ) — Total deferred tax liabilities (20,122 ) (343 ) Net deferred tax (liabilities) assets $ (460 ) $ 321 The Company evaluates its ability to realize net deferred tax assets by considering all available positive and negative evidence including past results of operations, forecasted earnings, tax planning strategies, and all sources of future taxable income. A full valuation allowance was maintained on its domestic deferred tax assets as of December 31, 2019 and 2018 , primarily due to historical losses. The valuation allowance increased by $279.8 million and $54.9 million for the years ended December 31, 2019 and 2018 due to the exchange transactions described below and increases in other deferred tax assets such as net operating losses (“NOLs”). The valuation allowance decreased by $1.3 million for the year ended December 31, 2017 , largely due to the remeasurement of deferred tax assets and liabilities at a lower enacted corporate tax rate. As of December 31, 2019 , the Company had federal NOLs of $259.8 million , and state NOLs of $111.9 million for use on future tax returns. The NOLs begin to expire in 2030 if not utilized. Federal NOLs generated in tax years beginning after December 31, 2017 do not expire. As of December 31, 2019 , the Company had federal research and development tax credit carryforwards of $2.5 million and state research and development tax credit carryforwards of $1.0 million , which begin to expire in 2032 if not utilized. Sections 382 and 383 of the Code, and similar state tax laws, may impose substantial restrictions on the utilization of the net operating loss and credit carryforward attributes in the event of an ownership change. Accordingly, the Company’s ability to utilize these carryforwards may be limited as a result of such ownership change. Such a limitation could result in the expiration of carryforwards before they are utilized. Tax Receivable Agreement and Reorganization Transactions 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, except as otherwise provided under Section 704 of the Code. In connection with, and subsequent to, the Reorganization Transactions, members of Pluralsight Holdings exchanged LLC Units for shares of Class A common stock of Pluralsight, Inc. As a result of these exchanges, the Company acquired certain tax attributes held by the 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 TRA provides that if (i) certain mergers or other forms of business combinations or changes of control occur or a plan of liquidation or sale of substantially all assets occurs; (ii) there is a material breach of any material obligations under the TRA; or (iii) the Company elects an early termination of the TRA, the TRA will terminate and the obligations under the TRA will accelerate and become due and payable, based on certain assumptions, including the assumption that the Company has sufficient taxable income to fully utilize all potential future tax benefits that are subject to the TRA and that any LLC Units that have not been exchanged are deemed exchanged for the fair market value of the Company’s Class A common stock at the time of termination. During the years ended December 31, 2019 and 2018 , Continuing Members exchanged 34,892,796 and 1,107,448 LLC Units for shares of Class A common stock, respectively. The Company recorded deferred tax assets of $243.9 million and $5.2 million , respectively, associated with the basis difference in its investment in Pluralsight Holdings related to these unit exchanges, offset by an increase in the valuation allowance. The Company has concluded that, based on applicable accounting standards, it is more-likely-than-not that its deferred tax assets subject to the TRA will not be realized; therefore, the Company has not recorded a TRA liability related to the tax savings it may realize from the utilization of deferred tax assets arising from the exchanges that have occurred through December 31, 2019. The total unrecorded TRA liability as of December 31, 2019 is approximately $270.9 million . Tax Reform Legislation On December 22, 2017, tax reform legislation referred to as the Tax Cuts and Jobs Act (the “Tax Act”) was enacted in the United States. The Tax Act significantly revised U.S. federal income tax law, including by lowering the corporate income tax rate to 21%, limiting the deductibility of interest expense, implementing a modified territorial tax system and imposing a one-time repatriation tax on deemed repatriated untaxed earnings and profits of U.S.-owned foreign subsidiaries (the “Toll Charge”). The Tax Act also enacted provisions for the taxation of Global Intangible Low-Taxed Income (“GILTI”). In 2018, the Company adopted an accounting policy to recognize GILTI as an expense in the period incurred. As such, the Company will not provide for any deferred tax assets or liabilities related to GILTI. Uncertain Tax Positions The Company accounts for uncertainty in income taxes using a two-step process. The Company first determines whether it is more likely than not that a tax position will be sustained upon examination by the tax authority, including resolutions of any related appeals or litigation processes, based on technical merit. If a tax position meets the more-likely-than-not recognition threshold, it is then measured to determine the amount of benefit to recognize in the financial statements. The tax position recognized is the largest amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The following summarizes activity related to unrecognized tax benefits (in thousands): Year Ended December 31, 2019 2018 2017 Unrecognized benefit—beginning of the year $ 1,277 $ 853 $ 568 Gross increases—current period positions 686 424 285 Unrecognized benefit—end of period $ 1,963 $ 1,277 $ 853 Included in the balance of unrecognized tax benefits as of December 31, 2019 are $1.1 million of tax benefits that, if recognized, would affect the effective tax rate. The Company’s policy is to record interest and penalties related to unrecognized tax benefits as a component of interest expense where applicable. As of December 31, 2019, the Company had no t accrued any interest related to unrecognized tax benefits. The Company believes it is reasonably possible that foreign tax positions related to $1.1 million in unrecognized tax benefits may be resolved within the coming year, which could result in a decrease of up to $1.1 million in unrecognized tax benefits in the coming year. The Company files tax returns in the United States and in various foreign and state jurisdictions. Other than in one non-U.S. jurisdiction, the Company is not currently under audit by any taxing jurisdiction and with limited exception, the Company is no longer subject to income tax audits by federal, state, and foreign taxing authorities for years prior to 2013.

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2019
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 period following the Reorganization Transactions (in thousands, except per share amounts): Year Ended December 31, 2019 May 16, 2018 through December 31, 2018 Numerator: Net loss $ (163,579 ) $ (94,990 ) Less: Net loss attributable to non-controlling interests (50,921 ) (49,660 ) Net loss attributable to Pluralsight, Inc. $ (112,658 ) $ (45,330 ) Denominator: Weighted-average shares of Class A common stock outstanding, basic and diluted 94,515 63,119 Less: Weighted-average shares of Class A common stock subject to time-based vesting — (279 ) Weighted-average shares of Class A common stock outstanding, basic and diluted 94,515 62,840 Net loss per share: Net loss per share, basic and diluted $ (1.19 ) $ (0.72 ) Shares of Class B and Class C common stock do not share in the earnings or losses of Pluralsight and are therefore not participating securities. As such, separate presentation of basic and diluted earnings per share of Class B and Class C common stock under the two-class method has not been presented. During the year ended December 31, 2019 , 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 December 31, 2019 LLC Units held by Continuing Members 37,481 Stock options 4,362 RSUs of Pluralsight, Inc. 7,672 Restricted share units of Pluralsight Holdings 1,313 Purchase rights committed under the ESPP 1,340 Total 52,168 The Notes will not have an impact on the Company's diluted earnings per share until the average market share price of Class A common stock exceeds the conversion price of $58.50 per share, as the Company intends and has the ability to settle the principal amount of the Notes in cash upon conversion. The Company is required under the treasury stock method to compute the potentially dilutive shares of common stock related to the Notes for periods it reports net income. However, upon conversion, until the average market price of the Company's common stock exceeds the cap price of $58.50 per share, exercise of the Capped Calls will mitigate dilution from the Notes from the conversion price up to the cap price. Capped Calls are excluded from the calculation of diluted earnings per share, as they would be antidilutive under the treasury stock method.

Employee Benefit Plan

Employee Benefit Plan	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Employee Benefit Plan	Employee Benefit Plan The Company sponsors a qualified 401(k) defined contribution plan, available to all qualified employees. This plan allows employees to contribute a portion of their pretax salary up to the legally mandated limit based on their jurisdiction. The Company made matching contributions to the plan totaling $5.2 million , $3.5 million , and $2.3 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company utilizes an aircraft owned by the Company’s Chief Executive Officer on an as-needed basis. The Company has agreed to reimburse the Chief Executive Officer for use of the private aircraft for business purposes at an agreed upon hourly rate per flight hour. The Company accrued a total of $0.3 million as of December 31, 2019 included within accrued expenses on the consolidated balance sheets. A total of $1.3 million has been paid under the arrangement during the year ended December 31, 2019 . Pluralsight One is the Company’s social impact initiative dedicated to closing the technology skills gap. This initiative will support nonprofit organizations by providing discounted and donated subscriptions to the Company’s platform. Any revenue from subscriptions provided to organizations in connection with Pluralsight One will be donated back to the community through charitable grants. During the year ended December 31, 2019 , the Company donated approximately $0.4 million back to the community through these charitable grants. Tax Receivable Agreement On the date of the IPO, the Company entered into a 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. As discussed in Note 16—Income Taxes, no amounts were paid or payable to Continuing Members under the TRA as it is more-likely-than-not that the Company’s tax benefits obtained from exchanges subject to the TRA will not be realized.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Quarterly Financial Data (Unaudited) The following tables set forth selected unaudited quarterly consolidated statements of operations data for each of the eight quarters in the period ended December 31, 2019 . The information for each of these quarters has been prepared on the same basis as the Company’s audited annual consolidated financial statements and, in the opinion of management, includes all adjustments, which consist only of normal recurring adjustments necessary for the fair statement of the results of operations for these periods in accordance with GAAP. These quarterly results of operations are not necessarily indicative of the Company’s results of operations for a full year or any future period. Three Months Ended March 31, June 30, Sept. 30, Dec. 31, March 31, 2019 (1) June 30, 2019 (1) Sept. 30, 2019 (1) Dec. 31, 2019 (in thousands, except per share amounts) Revenue $ 49,644 $ 53,572 $ 61,553 $ 67,260 $ 69,617 $ 75,862 $ 82,620 $ 88,811 Cost of revenue 14,886 15,933 15,347 16,449 16,712 17,803 17,829 19,009 Gross profit 34,758 37,639 46,206 50,811 52,905 58,059 64,791 69,802 Operating expenses: Sales and marketing 29,467 41,857 42,632 44,453 44,171 50,046 55,797 57,071 Technology and content 13,325 18,396 18,137 19,431 20,271 24,819 27,847 29,965 General and administrative 11,292 26,002 19,818 21,306 22,191 20,575 20,844 21,950 Total operating expenses 54,084 86,255 80,587 85,190 86,633 95,440 104,488 108,986 Loss from operations (19,326 ) (48,616 ) (34,381 ) (34,379 ) (33,728 ) (37,381 ) (39,697 ) (39,184 ) Other income (expense): Interest expense (3,710 ) (2,424 ) (342 ) (350 ) (1,678 ) (7,346 ) (7,412 ) (7,129 ) Loss on debt extinguishment — (4,085 ) — — — — (950 ) — Other income (expense), net (13 ) 48 654 815 1,676 4,106 3,001 2,966 Loss before income taxes (23,049 ) (55,077 ) (34,069 ) (33,914 ) (33,730 ) (40,621 ) (45,058 ) (43,347 ) Provision for income taxes (109 ) (143 ) (254 ) (158 ) (154 ) (143 ) (404 ) (122 ) Net loss $ (23,158 ) $ (55,220 ) $ (34,323 ) $ (34,072 ) $ (33,884 ) $ (40,764 ) $ (45,462 ) $ (43,469 ) Net loss per share, basic and diluted (2) $ (0.20 ) $ (0.26 ) $ (0.26 ) $ (0.25 ) $ (0.30 ) $ (0.32 ) $ (0.31 ) ________________________ (1) The amounts for the three months ended March 31, 2019, June 30, 2019 and September 30, 2019 have been adjusted from previously reported amounts as a result of the adoption of ASC 842. Refer to the tables below for a reconciliation of the previously reported amounts to the adjusted amounts. (2) Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.'s IPO described in Note 1—Organization and Description of Business. See Note 17—Net Loss Per Share for additional details. ASC 842 Quarterly Adjustments Three Months Ended March 31, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 69,617 $ — $ 69,617 Cost of revenue 16,710 2 16,712 Gross profit 52,907 (2 ) 52,905 Operating expenses: Sales and marketing 44,131 40 44,171 Technology and content 20,244 27 20,271 General and administrative 22,173 18 22,191 Total operating expenses 86,548 85 86,633 Loss from operations (33,641 ) (87 ) (33,728 ) Other income (expense): Interest expense (2,024 ) 346 (1,678 ) Loss on debt extinguishment — — — Other income (expense), net 1,614 62 1,676 Loss before income taxes (34,051 ) 321 (33,730 ) Provision for income taxes (154 ) — (154 ) Net loss $ (34,205 ) $ 321 $ (33,884 ) Net loss per share, basic and diluted $ (0.25 ) $ — $ (0.25 ) Three Months Ended June 30, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 75,862 $ — $ 75,862 Cost of revenue 17,801 2 17,803 Gross profit 58,061 (2 ) 58,059 Operating expenses: Sales and marketing 49,994 52 50,046 Technology and content 24,786 33 24,819 General and administrative 20,601 (26 ) 20,575 Total operating expenses 95,381 59 95,440 Loss from operations (37,320 ) (61 ) (37,381 ) Other income (expense): Interest expense (7,697 ) 351 (7,346 ) Loss on debt extinguishment — — — Other income (expense), net 4,040 66 4,106 Loss before income taxes (40,977 ) 356 (40,621 ) Provision for income taxes (143 ) — (143 ) Net loss $ (41,120 ) $ 356 $ (40,764 ) Net loss per share, basic and diluted $ (0.30 ) $ — $ (0.30 ) Three Months Ended September 30, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 82,620 $ — $ 82,620 Cost of revenue 17,825 4 17,829 Gross profit 64,795 (4 ) 64,791 Operating expenses: Sales and marketing 55,727 70 55,797 Technology and content 27,799 48 27,847 General and administrative 20,817 27 20,844 Total operating expenses 104,343 145 104,488 Loss from operations (39,548 ) (149 ) (39,697 ) Other income (expense): Interest expense (7,778 ) 366 (7,412 ) Loss on debt extinguishment (950 ) — (950 ) Other income (expense), net 2,878 123 3,001 Loss before income taxes (45,398 ) 340 (45,058 ) Provision for income taxes (404 ) — (404 ) Net loss $ (45,802 ) $ 340 $ (45,462 ) Net loss per share, basic and diluted $ (0.32 ) $ — $ (0.32 )

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Recent Accounting Pronouncements (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Basis of Presentation	The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”).
Consolidation	The 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. 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.
Reclassifications	Certain reclassifications were made to the years ended December 31, 2018 and 2017 to conform to the current period presentation in the consolidated statements of cash flows.
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, but not limited to, those related to the determination of the fair value of equity awards, the fair value of the liability and equity components of the convertible senior notes, the fair value of identified assets and liabilities acquired in business combinations, the useful lives of property and equipment, content library and intangible assets, impairment of long-lived and intangible assets, including goodwill, provisions for doubtful accounts receivable and deferred revenue, the standalone selling price (“SSP”) of performance obligations, the determination of the period of benefit for deferred contract acquisition costs, certain accrued expenses, including author fees, and the discount rate used for operating leases. These estimates and assumptions are based on the Company’s historical results and management’s future expectations. Actual results could differ from those estimates.
Concentration of Credit Risk and Significant Customers	The Company deposits cash with high-credit-quality financial institutions, which, at times, may exceed federally insured amounts. The Company invests its cash equivalents in highly-rated money market funds. The Company has not experienced any losses on its deposits. The Company performs ongoing credit evaluations of its customers’ financial condition and will limit the amount of credit as deemed necessary, but currently does not require collateral from customers.
Cash, Cash Equivalents, and Restricted Cash	The Company considers all highly-liquid investments with a maturity at the time of purchase of 90 days or less to be cash and cash equivalents. Cash consists of deposits with financial institutions. Cash equivalents and investments consist of highly liquid investments in money market funds, U.S. treasury securities, U.S. government agency securities, commercial paper, and corporate debt securities. Cash and cash equivalents that are restricted as to withdrawal or usage are presented as restricted cash on the consolidated balance sheets.
Investments	The Company classifies investments as available-for-sale securities. Investments with original maturities beyond 90 days are classified as short-term or long-term investments based on the nature of the securities and their stated maturities. Investments are carried at fair value, with unrealized gains and losses, net of tax, reported in accumulated other comprehensive income within stockholders’ equity. Unrealized gains and losses are reclassified out of accumulated other comprehensive income (loss) into earnings using the specific identification method. Investments are reviewed periodically to determine whether a decline in a security’s fair value below the amortized cost basis is other-than-temporary. If the cost of an individual investment exceeds its fair value, the Company considers available quantitative and qualitative factors such as the length of time and extent to which the market value has been less than the cost, the financial condition and near-term prospects of the issuer and the Company's intent to sell, or whether it is more likely than not the Company will be required to sell the investment before recovery of the investment’s amortized cost basis. If the Company believes that a decline in fair value is determined to be other-than-temporary, the investments are written down to fair value. There were no other-than-temporary impairments recognized on investments during the periods presented. Interest income, amortization of premiums and discounts, realized gains and losses and declines in fair value judged to be other-than-temporary on available-for-sale securities are included in other income, net in the consolidated statements of operations. The Company uses the specific identification method to determine the cost in calculating realized gains and losses upon the sale of these investments.
Accounts Receivable	Accounts receivable balances are recorded at the invoiced amount and are non-interest-bearing. The Company records a contract asset when revenue is recognized in advance of invoicing. Contract assets that represent a right to consideration that is unconditional are presented within accounts receivable on the consolidated balance sheets. The Company maintains an allowance for doubtful accounts to reserve for potential uncollectible receivables, by assessing the collectability of the accounts by taking into consideration the aging of trade receivables, historical experience, and management judgment. The Company writes off trade receivables against the allowance when management determines a balance is uncollectible and no longer intends to actively pursue collection of the receivable.
Property and Equipment	Property and equipment is stated at historical cost less accumulated depreciation. Repairs and maintenance costs are expensed as incurred as repairs and maintenance do not extend the useful life or improve the related assets. Depreciation and amortization, including amortization of leasehold improvements, is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful life of each asset category is as follows: Estimated Useful Life Computer equipment 3-5 years Purchased software 1-5 years Internal-use software 1-3 years Furniture and fixtures 5-7 years Leasehold improvements Shorter of remaining lease term or estimated useful life
Capitalized Software Development Costs	The Company capitalizes certain development costs incurred in connection with the development of its platform and software used in operations. Costs incurred in the preliminary stages of development are expensed as incurred. Once software has reached the development stage, internal and external costs of application development are capitalized until the software is substantially complete and ready for its intended use. Capitalization ceases upon completion of all substantial testing. The Company also capitalizes costs related to specific upgrades and enhancements when it is probable the expenditures will result in additional functionality. The Company capitalized costs of $8.5 million , $5.9 million , and $3.4 million for the years ended December 31, 2019 , 2018 , and 2017 , respectively, which were included in property and equipment. Maintenance and training costs are expensed as incurred.
Leases	The Company enters into operating lease arrangements for real estate assets related to office space. The Company determines if an arrangement contains a lease at its inception by assessing whether there is an identified asset and whether the arrangement conveys the right to control the use of the identified asset in exchange for consideration. Operating leases are included as right-of-use assets and lease liabilities in the consolidated balance sheets. Right-of-use assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make payments arising from the lease. Right-of-use assets and lease liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. Lease payments consist of the fixed payments under the arrangements. Variable costs, such as maintenance and utilities based on actual usage, are not included in the measurement of right-of-use assets and lease liabilities but are expensed when the event determining the amount of variable consideration to be paid occurs. As the implicit rate of the Company’s leases is not determinable, the Company uses an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. Lease expense is recognized on a straight-line basis over the lease term. The Company generally uses the non-cancellable lease term when recognizing the right-of-use assets and lease liabilities unless it is reasonably certain that a renewal option or termination option will be exercised. The Company accounts for lease components and non-lease components as a single lease component. Leases with a term of twelve months or less are not recognized on the consolidated balance sheets. The Company recognizes lease expense for these leases on a straight-line basis over the term of the lease. Leases - ASC 840 The Company applied the provisions of ASC 840 for the years ended December 31, 2018 and 2017. The Company categorizes leases at their inception as either operating or capital leases. On certain of the Company’s lease agreements, the Company may receive tenant improvement allowances, rent holidays, and other incentives. Rent expense is recorded on a straight-line basis over the term of the lease and is included in operating expenses. The difference between rent expense recognized and amounts paid under the lease agreement is recorded as deferred rent and is included in other liabilities on the consolidated balance sheets. 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 construction project under lease accounting guidance, the Company records the fair value of the building as the building is constructed with a corresponding 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.
Content Library, Intangible Assets, and Goodwill	The content library assets have been acquired from the Company’s network of independent authors (course creation costs) and through various business combinations. The Company amortizes the content library and other intangible assets acquired from authors or in business combinations on a straight-line basis over their estimated useful lives, which is generally five years . Regularly, the Company assesses potential impairment of its long-lived assets, which include the content library and intangible assets. The Company performs an impairment review whenever events or changes in circumstances indicate that the carrying value may not be recoverable. Factors the Company considers important that could trigger an impairment review include, but are not limited to, significant under-performance relative to historical or projected future results of operations, significant changes in the manner of its use of acquired assets or its overall business strategy, and significant industry or economic trends. When the Company determines that the carrying value of a long-lived asset (or asset group) may not be recoverable based upon the existence of one or more of the above indicators, the Company determines the recoverability by comparing the carrying amount of the asset to the net future undiscounted cash flows that the asset is expected to generate and recognizes an impairment charge equal to the amount by which the carrying amount exceeds the fair value of the asset. Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired. The Company tests goodwill for impairment annually as of October 1, or whenever events or changes in circumstances indicate that goodwill may be impaired. The Company initially assesses qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not that the fair value of its sole reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, the Company determines it is more-likely-than-not that the fair value of the reporting unit is less than its carrying amount, then the Company performs a quantitative analysis by comparing the book value of net assets to the fair value of the reporting unit. If the fair value is determined to be less than the book value, an impairment charge is recorded. In assessing the qualitative factors, the Company considers the impact of certain key factors including macroeconomic conditions, industry and market considerations, management turnover, changes in regulation, litigation matters, changes in enterprise value and overall financial performance.
Business Combinations	The Company includes the results of operations of the businesses that it acquires as of the respective dates of acquisition. The Company allocates the fair value of the purchase price of its acquisitions to the assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of the purchase price over the fair values of these identifiable assets and liabilities is recorded as goodwill. The determination of the value and useful lives of the intangible assets acquired involves certain judgments and estimates. These judgments can include, but are not limited to, the cash flows that an asset is expected to generate in the future and the appropriate weighted average cost of capital.
Revenue Recognition	Deferred Contract Acquisition Costs In connection with the adoption of ASC 606, the Company began capitalizing the incremental costs of obtaining customer contracts for the year ended December 31, 2019. For the years ended December 31, 2018 and 2017, incremental costs of obtaining customer contracts were expensed as incurred. The Company capitalizes sales commissions, and associated fringe costs, such as payroll taxes, paid to direct sales personnel and other incremental costs of obtaining contracts with customers, provided the Company expects to recover those costs. These costs are recorded as deferred contract acquisition costs on the consolidated balance sheets. The Company determines whether costs should be deferred based on its sales compensation plans, if the commissions are in fact incremental and would not have occurred absent the customer contract. Sales commissions for renewal of a subscription contract are not considered commensurate with the commissions paid for the acquisition of the initial subscription contract given the substantive difference in commission rates between new and renewal contracts. Commissions paid upon the initial acquisition of a contract are amortized over an estimated period of benefit of four years while commissions paid related to renewal contracts are amortized over an estimated average contract term of approximately 18 months . Amortization is recognized on a straight-line basis commensurate with the pattern of revenue recognition. The period of benefit for commissions paid for the acquisition of initial subscription contracts is determined by taking into consideration the initial estimated customer life and the technological life of the Company's platform and related significant features. The Company determines the period of benefit for renewal subscription contracts by considering the average contractual term for renewal contracts. Amortization of deferred contract acquisition costs is included within sales and marketing expense in the consolidated statements of operations. The Company periodically reviews these deferred costs to determine whether events or changes in circumstances have occurred that could impact the period of benefit of these deferred contract acquisition costs. There were no material impairment losses recorded during the periods presented. The Company derives substantially all of its revenue from subscription services (which include support services) by providing customers access to its platform. The Company implemented the provisions of Accounting Standards Update, or ASU, 2014-09 (referred to collectively as "ASC 606") effective January 1, 2019 using the modified retrospective transition method as discussed below under the section " Recent Accounting Pronouncements. " Following the adoption of ASC 606, the Company recognizes revenue when control of these services is transferred to its customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for the services. Sales and other taxes collected from customers to be remitted to government authorities are excluded from revenue. The Company accounts for revenue contracts with customers by applying the following steps: • Identification of the contract, or contracts, with a customer; • Identification of the performance obligations in a contract; • Determination of the transaction price; • Allocation of the transaction price to the performance obligations in the contract; and • Recognition of revenue when, or as, performance obligations are satisfied. The Company’s subscription arrangements generally do not provide customers with the right to take possession of the software supporting the platform and, as a result, are accounted for as service arrangements. Access to the Company’s platform represents a series of distinct services as the Company continually provides access to, and fulfills its obligation to, the end customer over the subscription term. The series of distinct services represents a single performance obligation that is satisfied over time. Accordingly, the fixed consideration related to subscription revenue is generally recognized on a straight-line basis over the contract term, beginning on the date that the service is made available to the customer. The Company’s subscription contracts typically vary from one month to three years and are generally noncancellable and nonrefundable. Subscriptions that allow the customer to take software on-premise without significant penalty are treated as time-based licenses. These arrangements generally include access to the software over the license term, access to unspecified future product updates, maintenance, and support. Revenue for on-premise software subscriptions is recognized at a point in time when the software is made available to the customer. Revenue for access to unspecified future products, maintenance and support included with on-premise software subscriptions is recognized ratably over the contract term beginning on the date that the software is made available to the customer. The Company also derives revenue from providing professional services, which generally consist of consulting, integration, or other content creation services. These services are distinct from subscription services. Revenue from professional services is generally recognized as services are performed. Some contracts with customers contain multiple performance obligations. For these contracts, the Company accounts for individual performance obligations separately, if they are distinct. The transaction price is allocated to the separate performance obligations on a relative standalone selling price basis. The Company determines standalone selling prices considering market conditions and based on overall pricing objectives such as observable standalone selling prices, and other factors, including the value of contracts, types of services sold, customer demographics, and the number and types of users within such contracts. Revenue Recognition - ASC 605 The Company applied the provisions of prior revenue recognition standard ASC 605, Revenue Recognition (“ASC 605”) to revenue recognized during each of the years ended December 31, 2018 and 2017. A comparison of the results under ASC 606 and ASC 605 for the year ended December 31, 2019 is presented in Note 3 —Revenue . The Company commences revenue recognition when all of the following conditions are met: (i) persuasive evidence of an arrangement exists; (ii) services are provided to the customer; (iii) the amount of fees to be paid by the customer are fixed or determinable; and (iv) collection is reasonably assured. The Company’s subscription arrangements do not provide customers with the right to take possession of the software supporting the platform and, as a result, are accounted for as service arrangements. Revenue for subscription fees are recognized ratably over the subscription term, which typically varies from one month to three years , and begins on the date access to the platform is made available to the customer. Professional services are generally billed on a fixed-fee basis and are recognized as services are completed, provided the other revenue recognition criteria are met. The Company’s arrangements are generally noncancellable and nonrefundable. Taxes collected from customers are excluded from revenue. For arrangements with multiple deliverables, the Company evaluates whether the individual deliverables qualify as separate units of accounting. In order to treat deliverables in a multiple-element arrangement as separate units of accounting, the deliverables must have standalone value upon delivery and, in situations in which a general right of return exists for the delivered item, delivery or performance of the undelivered item is considered probable and substantially within the control of the Company. The Company’s professional services have standalone value because the Company has routinely sold these services separately. The Company’s subscription services have standalone value as the Company routinely sells subscriptions separately. Customers have no general rights of return for delivered items. If the deliverables have stand-alone value upon delivery, the Company accounts for each deliverable separately, and revenue is recognized for the respective deliverables as they are delivered based on the relative selling price, which the Company determines by using the best estimate of selling price, as neither vendor-specific objective evidence nor third-party evidence is available. The Company has determined its best estimate of selling price for its deliverables based on customer size, the size and volume of its transactions, overarching pricing objectives and strategies, market and industry conditions, product-specific factors, historical sales of the deliverables, and discounting practices. Deferred Revenue The Company records contract liabilities to deferred revenue when cash payments are received or billings are due in advance of revenue recognition from subscription services described above, including amounts billed to customers in accordance with the terms of the underlying contracts where the service period has not yet commenced but will commence in the near future. Deferred revenue is recognized when, or as, performance obligations are satisfied. Amounts anticipated to be recognized within one year of the balance sheet date are recorded as deferred revenue, current; the remaining portion is recorded as non-current deferred revenue. Cost of Revenue Cost of revenue includes certain direct costs associated with delivering the Company’s platform and includes costs for author fees, amortization of the Company’s content library, hosting and delivery fees, merchant processing fees, depreciation of capitalized software development costs for internal-use software, employee-related costs, including equity-based compensation expense associated with the Company’s customer support organization, and third-party transcription costs.
Technology and Content	Technology and Content Technology costs consist principally of research and development activities including personnel costs, consulting services, and other costs associated with product development efforts. Content costs consist principally of personnel costs and other activities associated with content acquisition, course production, and curriculum direction. Technology and content costs are expensed as incurred, except for certain costs relating to the development of internal-use software, including software used to upgrade and enhance the Company’s platform and applications supporting its business, which are capitalized and amortized over the estimated useful lives of one to three years .
Advertising Costs	Advertising costs are expensed as incurred.
Equity-Based Compensation	The Company incurs equity-based compensation expense primarily from restricted stock units (“RSUs”), stock options, purchase rights issued under the Employee Stock Purchase Plan (“ESPP”), and unvested LLC Units of Pluralsight Holdings. Equity awards to employees are measured and recognized in the consolidated financial statements based on the fair value of the award on the grant date. For awards subject to service conditions only, the fair value of the award on the grant date is expensed on a straight-line basis over the requisite service period of the award. For awards subject to both service and performance conditions, the Company records expense when the performance condition becomes probable. Expense is recognized using the accelerated attribution method (on a tranche-by-tranche basis) for awards with a graded vesting schedule that are subject to both service and performance conditions. The Company records forfeitures related to equity-based compensation for its awards based on actual forfeitures as they occur. The grant date fair value of RSUs is determined using the market closing price of Pluralsight, Inc.’s Class A common stock on the date of grant. RSUs granted prior to the IPO vest upon the satisfaction of both a service condition and a liquidity condition. The liquidity condition was satisfied by the IPO, following the expiration of the lock-up period, which occurred in November 2018. Awards granted subsequent to the IPO are not subject to the liquidity condition. 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 $17.1 million . The remaining unrecognized equity-based compensation expense related to RSUs granted prior to the IPO will be recognized over the remaining requisite service period, using the accelerated attribution method. RSUs granted subsequent to the IPO subject to service conditions only will be recognized over the remaining requisite service period, using the straight-line method. In connection with the IPO, the Company granted stock options to purchase shares of Class A common stock 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 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: 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 December 31, 2019 , the non-controlling interests owned 25.7% 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.
Foreign Currency	The functional currency of the Company’s international subsidiaries is the local currency. For those subsidiaries, expenses denominated in the functional currency are translated into U.S. dollars using average exchange rates in effect during the period, and assets and liabilities are translated using period-end exchange rates. The foreign currency translation adjustments are included in accumulated other comprehensive income (loss) as a component of members’ deficit. Foreign currency transaction gains or losses are recorded in other income, net.
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 Company records a provision for income taxes for the anticipated tax of its reported results of operations using the asset and liability method. Deferred income taxes are recognized by applying the enacted tax rates expected to be in effect in future years to the differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases as well as net operating losses and tax credit carryforwards. The measurement of deferred tax assets is reduced by a valuation allowance when it is more likely than not that some portion of the deferred tax assets will not be realized. The Company does not recognize certain tax benefits from uncertain tax positions within the provision for income taxes. A tax benefit is recognized only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. For such positions, the largest benefit that has a greater than 50% likelihood of being realized upon settlement is recognized in the financial statements.
Net Loss Per Share	Basic net loss per share is computed by dividing net loss attributable to Pluralsight, Inc. for the period following the Reorganization Transactions by the weighted-average number of shares of Class A common shares outstanding during the same period 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 period following the Reorganization Transactions including LLC Units held by Continuing Members that are convertible into Class A common stock, stock options, RSUs, warrants to purchase Class A common stock, and shares issuable under the ESPP for the period 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	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) , which is codified under ASC 842. The Company adopted this standard effective January 1, 2019 using the transitional provision which allows for the adoption of ASC 842 to be applied using the modified retrospective approach at the beginning of the period of adoption. As such, the consolidated financial statements for prior periods are not comparable to the 2019 consolidated financial statements. The adoption of ASC 842 resulted in the recognition of lease liabilities and right-of-use assets for all operating leases (with the exception of short-term leases) at the adoption date. In addition, the adoption of ASC 842 resulted in the derecognition of certain building assets and facility financing obligations where the Company was previously deemed the owner solely as a result of the build-to-suit provisions of ASC 840. In adopting ASC 842, the Company elected the package of practical expedients permitted under the transition guidance, which allows an entity to carryforward certain conclusions for leases that commenced prior to the effective date, including the determination of whether an existing contract contains a lease, the classification of the lease, and the accounting for initial direct costs. In addition, the Company elected the practical expedient that permits an entity to use hindsight in determining the lease term. 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 supersedes nearly all existing revenue recognition guidance. The core principle behind ASC 606 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 guidance 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 Company adopted the standard as of January 1, 2019 using the modified retrospective adoption method applied to those contracts that were not completed as of that date. Upon adoption, the Company recognized the cumulative effect of adopting the standard as an adjustment to the opening balance of stockholders' equity. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company updated its accounting policies, processes, internal controls and information systems to conform to the new revenue standard's reporting and disclosure requirements. Prior to adoption, the Company limited revenue recognition for delivered elements to the amount that is not contingent on the delivery of future services. The adoption of ASC 606 resulted in an acceleration in timing of the Company's revenue for certain sales contracts due to the removal of this limitation. In addition, as a result of the new standard, the Company capitalizes sales commissions and other incremental costs of obtaining contracts with customers. Such costs are amortized over the expected period of benefit, which for initial contracts is an estimated period of four years , while renewal contracts are amortized over an estimated period of benefit of 18 months . The following table summarizes the adjustments made to the Company's consolidated balance sheet as of January 1, 2019 as a result of adopting ASC 606 and ASC 842 (in thousands): As Reported ASC 606 Adjustments ASC 842 Adjustments As Adjusted December 31, 2018 Revenue Recognition Incremental Costs of Obtaining a Contract January 1, 2019 Accounts receivable, net $ 63,436 $ 33 $ — $ — $ 63,469 Deferred contract acquisition costs, net — — 16,461 — 16,461 Prepaid expenses and other current assets 8,323 — — (645 ) 7,678 Property and equipment, net 31,641 — — (15,054 ) 16,587 Right-of-use assets — — — 10,197 10,197 Deferred contract acquisition costs, noncurrent, net — — 3,751 — 3,751 Accrued expenses 32,047 — — (170 ) 31,877 Lease liabilities — — — 5,045 5,045 Deferred revenue 157,695 (389 ) — — 157,306 Deferred revenue, noncurrent 14,886 — — — 14,886 Lease liabilities, noncurrent — — — 7,339 7,339 Facility financing obligation 15,777 — — (15,777 ) — Other liabilities 1,303 — — (1,301 ) 2 Accumulated deficit (355,446 ) 205 9,828 (310 ) (345,723 ) Non-controlling interests 107,167 217 10,384 (328 ) 117,440 Refer to Note 3—Revenue and Note 11—Leases for the ongoing impacts of adopting ASC 606 and ASC 842 on the 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. Early adoption is permitted for all entities. The Company expects to adopt the standard prospectively effective January 1, 2020. As a result, the Company will capitalize, and subsequently amortize, certain implementation costs that were previously expensed as incurred. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments . This ASU amends guidance on reporting credit losses for assets held at amortized cost basis and available-for-sale debt securities to require that credit losses on available-for-sale debt securities be presented as an allowance rather than as a write-down. The measurement of credit losses for newly recognized financial assets and subsequent changes in the allowance for credit losses are recorded in the statements of operations. For public business entities that meet the definition of an SEC filer, it is effective for fiscal years beginning after December 15, 2019, including interim periods within those fiscal years. The Company expects to adopt the standard effective January 1, 2020 using the modified retrospective approach. The Company is still evaluating the potential impact of the standard on its consolidated financial statements, however, it does not expect the adoption to have a material effect.
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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Recent Accounting Pronouncements (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable	The following is a roll-forward of the Company’s allowance for doubtful accounts (in thousands): Year Ended December 31, 2019 2018 2017 Balance, beginning of period $ 2,501 $ 1,552 $ 708 Provision for doubtful accounts 10,649 2,185 1,246 Accounts written-off, net of recoveries (9,685 ) (1,236 ) (402 ) Balance, end of period $ 3,465 $ 2,501 $ 1,552
Schedule of Property and Equipment	The estimated useful life of each asset category is as follows: Estimated Useful Life Computer equipment 3-5 years Purchased software 1-5 years Internal-use software 1-3 years Furniture and fixtures 5-7 years Leasehold improvements Shorter of remaining lease term or estimated useful life Property and equipment, net consisted of the following (in thousands): As of December 31, 2019 2018 Computer equipment $ 9,047 $ 9,369 Software 2,047 2,031 Capitalized internal-use software costs 23,021 13,880 Furniture and fixtures 5,826 5,478 Buildings — 11,251 Leasehold improvements 9,871 1,490 Construction in progress 4,427 1,671 Build-to-suit lease asset under construction — 8,281 Total property and equipment 54,239 53,451 Less: Accumulated depreciation (31,343 ) (21,810 ) Property and equipment, net $ 22,896 $ 31,641
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table summarizes the adjustments made to the Company's consolidated balance sheet as of January 1, 2019 as a result of adopting ASC 606 and ASC 842 (in thousands): As Reported ASC 606 Adjustments ASC 842 Adjustments As Adjusted December 31, 2018 Revenue Recognition Incremental Costs of Obtaining a Contract January 1, 2019 Accounts receivable, net $ 63,436 $ 33 $ — $ — $ 63,469 Deferred contract acquisition costs, net — — 16,461 — 16,461 Prepaid expenses and other current assets 8,323 — — (645 ) 7,678 Property and equipment, net 31,641 — — (15,054 ) 16,587 Right-of-use assets — — — 10,197 10,197 Deferred contract acquisition costs, noncurrent, net — — 3,751 — 3,751 Accrued expenses 32,047 — — (170 ) 31,877 Lease liabilities — — — 5,045 5,045 Deferred revenue 157,695 (389 ) — — 157,306 Deferred revenue, noncurrent 14,886 — — — 14,886 Lease liabilities, noncurrent — — — 7,339 7,339 Facility financing obligation 15,777 — — (15,777 ) — Other liabilities 1,303 — — (1,301 ) 2 Accumulated deficit (355,446 ) 205 9,828 (310 ) (345,723 ) Non-controlling interests 107,167 217 10,384 (328 ) 117,440 The following tables present the amount by which each consolidated financial statement line item is affected as of and for the year ended December 31, 2019 by ASC 606 (in thousands, except per share data): Consolidated Balance Sheet: December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Accounts receivable, net $ 101,576 $ 100,783 $ 793 Goodwill (1) 262,532 263,755 (1,223 ) Deferred contract acquisition costs, net 18,331 — 18,331 Deferred contract acquisition costs, noncurrent, net 5,982 — 5,982 Deferred revenue 215,137 217,308 (2,171 ) Deferred revenue, noncurrent 19,517 19,517 — Accumulated deficit (458,381 ) (477,739 ) 19,358 Non-controlling interests 63,175 56,479 6,696 (1) Reflects the difference in Goodwill from applying ASC 606 to the deferred revenue balance acquired from GitPrime, Inc. See Note 8—Acquisition of GitPrime, Inc. for additional details. The difference in deferred revenue under ASC 606 is primarily due to the timing of recognition for subscriptions that allow the customer to install the software on premise without significant penalty. Consolidated Statement of Operations: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Revenue $ 316,910 $ 315,591 $ 1,319 Operating expenses: Sales and marketing 207,085 211,186 (4,101 ) Loss from operations (149,990 ) (155,410 ) 5,420 Net loss (163,579 ) (168,999 ) 5,420 Less: Net loss attributable to non-controlling interests (50,921 ) (52,444 ) 1,523 Net loss attributable to Pluralsight, Inc. (112,658 ) (116,555 ) 3,897 Net loss per share, basic and diluted $ (1.19 ) $ (1.23 ) $ 0.04 Weighted-average common shares used in computing basic and diluted net loss per share 94,515 94,515 Consolidated Statement of Cash Flows: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Net loss $ (163,579 ) $ (168,999 ) $ 5,420 Adjustments to reconcile net loss to net cash used in operating activities: Amortization of deferred contract acquisition costs 23,587 — 23,587 Changes in assets and liabilities: Accounts receivable (37,274 ) (37,214 ) (60 ) Deferred contract acquisition costs (27,688 ) — (27,688 ) Deferred revenue 62,201 63,460 (1,259 ) Cash used in operating activities (11,729 ) (11,729 ) —

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table summarizes the adjustments made to the Company's consolidated balance sheet as of January 1, 2019 as a result of adopting ASC 606 and ASC 842 (in thousands): As Reported ASC 606 Adjustments ASC 842 Adjustments As Adjusted December 31, 2018 Revenue Recognition Incremental Costs of Obtaining a Contract January 1, 2019 Accounts receivable, net $ 63,436 $ 33 $ — $ — $ 63,469 Deferred contract acquisition costs, net — — 16,461 — 16,461 Prepaid expenses and other current assets 8,323 — — (645 ) 7,678 Property and equipment, net 31,641 — — (15,054 ) 16,587 Right-of-use assets — — — 10,197 10,197 Deferred contract acquisition costs, noncurrent, net — — 3,751 — 3,751 Accrued expenses 32,047 — — (170 ) 31,877 Lease liabilities — — — 5,045 5,045 Deferred revenue 157,695 (389 ) — — 157,306 Deferred revenue, noncurrent 14,886 — — — 14,886 Lease liabilities, noncurrent — — — 7,339 7,339 Facility financing obligation 15,777 — — (15,777 ) — Other liabilities 1,303 — — (1,301 ) 2 Accumulated deficit (355,446 ) 205 9,828 (310 ) (345,723 ) Non-controlling interests 107,167 217 10,384 (328 ) 117,440 The following tables present the amount by which each consolidated financial statement line item is affected as of and for the year ended December 31, 2019 by ASC 606 (in thousands, except per share data): Consolidated Balance Sheet: December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Accounts receivable, net $ 101,576 $ 100,783 $ 793 Goodwill (1) 262,532 263,755 (1,223 ) Deferred contract acquisition costs, net 18,331 — 18,331 Deferred contract acquisition costs, noncurrent, net 5,982 — 5,982 Deferred revenue 215,137 217,308 (2,171 ) Deferred revenue, noncurrent 19,517 19,517 — Accumulated deficit (458,381 ) (477,739 ) 19,358 Non-controlling interests 63,175 56,479 6,696 (1) Reflects the difference in Goodwill from applying ASC 606 to the deferred revenue balance acquired from GitPrime, Inc. See Note 8—Acquisition of GitPrime, Inc. for additional details. The difference in deferred revenue under ASC 606 is primarily due to the timing of recognition for subscriptions that allow the customer to install the software on premise without significant penalty. Consolidated Statement of Operations: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Revenue $ 316,910 $ 315,591 $ 1,319 Operating expenses: Sales and marketing 207,085 211,186 (4,101 ) Loss from operations (149,990 ) (155,410 ) 5,420 Net loss (163,579 ) (168,999 ) 5,420 Less: Net loss attributable to non-controlling interests (50,921 ) (52,444 ) 1,523 Net loss attributable to Pluralsight, Inc. (112,658 ) (116,555 ) 3,897 Net loss per share, basic and diluted $ (1.19 ) $ (1.23 ) $ 0.04 Weighted-average common shares used in computing basic and diluted net loss per share 94,515 94,515 Consolidated Statement of Cash Flows: Year Ended December 31, 2019 As Reported Balance without Adoption of Effect of Adoption Increase/(Decrease) Net loss $ (163,579 ) $ (168,999 ) $ 5,420 Adjustments to reconcile net loss to net cash used in operating activities: Amortization of deferred contract acquisition costs 23,587 — 23,587 Changes in assets and liabilities: Accounts receivable (37,274 ) (37,214 ) (60 ) Deferred contract acquisition costs (27,688 ) — (27,688 ) Deferred revenue 62,201 63,460 (1,259 ) Cash used in operating activities (11,729 ) (11,729 ) —
Disaggregation of Revenue	Revenue by geographic region, based on the physical location of the customer, was as follows (dollars in thousands): Year Ended December 31, Growth 2019 2018 Rate Amount % Amount % % United States $ 198,815 63 % $ 148,439 64 % 34 % Europe, Middle East and Africa (1) 86,192 27 % 61,509 27 % 40 % Other foreign locations 31,903 10 % 22,081 9 % 44 % Total revenue $ 316,910 100 % $ 232,029 100 % (1) Revenue from the United Kingdom represented 11% and 10% of revenue for the year ended December 31, 2019 and 2018 , respectively. Revenue by type of customer, was as follows (dollars in thousands): Year Ended December 31, 2019 Business customers $ 271,819 Individual customers 45,091 Total revenue $ 316,910
Summary of Deferred Contract Acquisition Costs Activity	The following table summarizes the activity of the deferred contract acquisition costs (in thousands): Balance as of January 1, 2019 $ 20,212 Capitalization of contract acquisition costs 27,688 Amortization of deferred contract acquisition costs (23,587 ) Balance as of December 31, 2019 $ 24,313

Cash Equivalents and Investme_2

Cash Equivalents and Investments (Tables)	12 Months Ended
	Dec. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Schedule of Cash Equivalents, Short-term and Long-term Investments	Cash equivalents, short-term investments, and long-term investments consisted of the following as of December 31, 2019 (in thousands): Amortized Cost Unrealized Gains Unrealized Losses Fair Value Cash equivalents Money market funds $ 62,085 $ — $ — $ 62,085 Commercial paper 4,991 — — 4,991 Total cash equivalents $ 67,076 $ — $ — $ 67,076 Short-term investments Commercial paper $ 33,627 $ — $ — $ 33,627 U.S. treasury securities 149,353 53 — 149,406 Corporate notes and obligations 148,993 215 (7 ) 149,201 Total short-term investments $ 331,973 $ 268 $ (7 ) $ 332,234 Long-term investments Corporate notes and obligations $ 78,353 $ 121 $ (46 ) $ 78,428 U.S. agency obligations 26,436 1 (4 ) 26,433 Certificates of deposit $ 944 $ — $ — $ 944 Total long-term investments $ 105,733 $ 122 $ (50 ) $ 105,805 Total cash equivalents and investments $ 504,782 $ 390 $ (57 ) $ 505,115
Summary of Investments Based on Stated Maturities	The amortized cost and fair value of the Company's investments based on their stated maturities consisted of the following as of December 31, 2019 (in thousands): Amortized Cost Fair Value Due within one year $ 331,973 $ 332,234 Due between one and two years 105,733 105,805 Total investments $ 437,706 $ 438,039

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The fair value of the Company’s financial instruments was as follows (in thousands): As of December 31, 2019 Level 1 Level 2 Level 3 Total Cash equivalents Money market funds $ 62,085 $ — $ — $ 62,085 Commercial paper — 4,991 — 4,991 Total cash equivalents $ 62,085 $ 4,991 $ — $ 67,076 Short-term investments Commercial paper $ — $ 33,627 $ — $ 33,627 U.S. treasury securities — 149,406 — 149,406 Corporate notes and obligations — 149,201 — 149,201 Total short-term investments $ — $ 332,234 $ — $ 332,234 Restricted cash Money market funds $ 28,371 $ — $ — $ 28,371 Long-term investments Corporate notes and obligations $ — $ 78,428 $ — $ 78,428 U.S. agency obligations — 26,433 — 26,433 Certificates of deposit — 944 — 944 Total long-term investments $ — $ 105,805 $ — $ 105,805 As of December 31, 2018 Level 1 Level 2 Level 3 Total Cash equivalents Money market funds $ 185,405 $ — $ — $ 185,405 Restricted cash Money market funds $ 16,765 $ — $ — $ 16,765

Balance Sheet Components (Table

Balance Sheet Components (Tables)	12 Months Ended
	Dec. 31, 2019
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): As of December 31, 2019 2018 Prepaid expenses $ 11,469 $ 7,931 Other current assets 2,705 392 Prepaid expenses and other current assets $ 14,174 $ 8,323
Schedule of Property and Equipment	The estimated useful life of each asset category is as follows: Estimated Useful Life Computer equipment 3-5 years Purchased software 1-5 years Internal-use software 1-3 years Furniture and fixtures 5-7 years Leasehold improvements Shorter of remaining lease term or estimated useful life Property and equipment, net consisted of the following (in thousands): As of December 31, 2019 2018 Computer equipment $ 9,047 $ 9,369 Software 2,047 2,031 Capitalized internal-use software costs 23,021 13,880 Furniture and fixtures 5,826 5,478 Buildings — 11,251 Leasehold improvements 9,871 1,490 Construction in progress 4,427 1,671 Build-to-suit lease asset under construction — 8,281 Total property and equipment 54,239 53,451 Less: Accumulated depreciation (31,343 ) (21,810 ) Property and equipment, net $ 22,896 $ 31,641
Schedule of Accrued Expenses	Accrued expenses consisted of the following (in thousands): As of December 31, 2019 2018 Accrued compensation $ 23,310 $ 22,285 Accrued income and other taxes payable 7,116 5,408 Accrued other current liabilities 10,277 4,354 Accrued expenses $ 40,703 $ 32,047

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	The estimated useful life of each asset category is as follows: Estimated Useful Life Computer equipment 3-5 years Purchased software 1-5 years Internal-use software 1-3 years Furniture and fixtures 5-7 years Leasehold improvements Shorter of remaining lease term or estimated useful life Property and equipment, net consisted of the following (in thousands): As of December 31, 2019 2018 Computer equipment $ 9,047 $ 9,369 Software 2,047 2,031 Capitalized internal-use software costs 23,021 13,880 Furniture and fixtures 5,826 5,478 Buildings — 11,251 Leasehold improvements 9,871 1,490 Construction in progress 4,427 1,671 Build-to-suit lease asset under construction — 8,281 Total property and equipment 54,239 53,451 Less: Accumulated depreciation (31,343 ) (21,810 ) Property and equipment, net $ 22,896 $ 31,641

Acquisition of GitPrime, Inc. (

Acquisition of GitPrime, Inc. (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Summary of Acquisition Date Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the acquisition date fair values of assets acquired and liabilities assumed at the date of acquisition (in thousands): Fair Value Cash and cash equivalents $ 5,290 Accounts receivable 1,798 Other assets acquired 207 Property and equipment 223 Right-of-use assets 549 Goodwill 139,413 Intangible assets 24,800 Lease liabilities (549 ) Deferred revenue (1,367 ) Other liabilities assumed (1,303 ) Total fair value of net assets acquired $ 169,061
Schedule of Identifiable Intangible Assets Fair Value and Useful Lives	The useful lives, primarily based on the period of benefit to the Company, and fair values of the identifiable intangible assets at acquisition date were as follows: Fair Value of Intangible Assets Acquired (in thousands) Useful Lives (in years) Technology $ 24,000 5 years Customer relationships 800 4 years Total fair value of intangible assets acquired $ 24,800
Summary of Unaudited Pro Forma Information	The following unaudited pro forma information has been prepared for illustrative purposes only and assumes the acquisition occurred on January 1, 2018. It includes pro forma adjustments related to the amortization of acquired intangible assets, equity-based compensation expense, adjustments for ASC 606, and fair value adjustments for deferred revenue. The unaudited pro forma results have been prepared based on estimates and assumptions, which management believes are reasonable, however, the results are not necessarily indicative of the consolidated results of operations had the acquisition occurred on January 1, 2018, or of future results of operations (in thousands, except per share amounts): Year Ended December 31, 2019 2018 (unaudited) Revenue $ 320,800 $ 234,882 Net loss (166,725 ) (163,145 ) Net loss per share, basic and diluted $ (1.21 ) $ (0.81 )

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets	Intangible assets are summarized as follows (dollars in thousands): As of December 31, 2019 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 1.6 $ 32,835 $ 32,780 $ 55 Course creation costs 3.8 17,717 8,814 8,903 Total $ 50,552 $ 41,594 $ 8,958 Intangible assets: Technology 4.2 $ 28,500 $ 6,585 $ 21,915 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 3,550 2,879 671 Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 32,687 $ 10,056 $ 22,631 As of December 31, 2018 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 0.5 $ 32,835 $ 32,229 $ 606 Course creation costs 3.5 13,552 7,108 6,444 Total $ 46,387 $ 39,337 $ 7,050 Intangible assets: Technology 2.6 $ 4,500 $ 2,786 $ 1,714 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 2,750 2,750 — Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 7,887 $ 6,128 $ 1,759
Schedule of Indefinite-Lived Intangible Assets	Intangible assets are summarized as follows (dollars in thousands): As of December 31, 2019 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 1.6 $ 32,835 $ 32,780 $ 55 Course creation costs 3.8 17,717 8,814 8,903 Total $ 50,552 $ 41,594 $ 8,958 Intangible assets: Technology 4.2 $ 28,500 $ 6,585 $ 21,915 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 3,550 2,879 671 Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 32,687 $ 10,056 $ 22,631 As of December 31, 2018 Weighted Average Gross Accumulated Net Book Content library: Acquired content library 0.5 $ 32,835 $ 32,229 $ 606 Course creation costs 3.5 13,552 7,108 6,444 Total $ 46,387 $ 39,337 $ 7,050 Intangible assets: Technology 2.6 $ 4,500 $ 2,786 $ 1,714 Trademarks — 162 162 — Noncompetition agreements — 390 390 — Customer relationships — 2,750 2,750 — Database — 40 40 — Domain names Indefinite 45 — 45 Total $ 7,887 $ 6,128 $ 1,759
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Based on the recorded intangible assets at December 31, 2019 , estimated amortization expense is expected to be as follows (in thousands): Year Ending December 31, Amortization 2020 $ 8,346 2021 7,783 2022 6,900 2023 6,242 2024 2,273 Total $ 31,544
Schedule of Goodwill	The change in the carrying amount of goodwill for the year ended December 31, 2019 was as follows (in thousands): Goodwill at December 31, 2018 $ 123,119 Goodwill recorded in connection with acquisition 138,603 Change in goodwill due to measurement period adjustments 810 Goodwill as of December 31, 2019 $ 262,532

Convertible Senior Notes and _2

Convertible Senior Notes and Other Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Convertible Senior Notes Liability and Equity Components, and Interest Expense Recognized	The net carrying value of the liability component of the Notes was as follows (in thousands): December 31, 2019 Principal $ 593,500 Less: Unamortized debt discount (112,776 ) Less: Unamortized issuance costs (10,496 ) Net carrying amount $ 470,228 The net carrying value of the equity component of the Notes was as follows (in thousands): December 31, 2019 Proceeds allocated to the conversion option (debt discount) $ 140,776 Less: Issuance costs (3,743 ) Less: Reacquisition of conversion option related to the repurchases of convertible senior notes (2,965 ) Net carrying amount $ 134,068 The interest expense recognized related to the Notes was as follows (in thousands): December 31, 2019 Contractual interest expense $ 1,867 Amortization of debt issuance costs and discount 21,691 Total $ 23,558

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Components of Operating Lease Expense	The components of operating lease expense were as follows: Year Ended December 31, 2019 2018 2017 Operating lease expense $ 6,512 $ 4,795 $ 1,976 Variable lease expense 346 — — Short-term lease expense 705 — — Total lease expense $ 7,563 $ 4,795 $ 1,976
Schedule of Maturities of Operating Lease Liabilities	As of December 31, 2019 , the maturities of the Company's operating lease liabilities were as follows (in thousands): Year Ending December 31, 2020 $ 6,603 2021 3,878 2022 3,687 2023 3,043 2024 2,147 Thereafter — Total lease payments 19,358 Less: Imputed interest (2,439 ) Lease liabilities $ 16,919

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2019
Noncontrolling Interest [Abstract]
Ownership of the LLC Units	The ownership of the LLC Units is summarized as follows: December 31, 2019 December 31, 2018 Units Ownership % Units Ownership % Pluralsight, Inc.'s ownership of LLC Units 104,083,271 74.3 % 65,191,907 48.6 % LLC Units owned by the Continuing Members (1) 35,936,804 25.7 % 68,881,732 51.4 % 140,020,075 100.0 % 134,073,639 100.0 % ________________________ (1) Excludes 1,543,813 and 3,195,322 LLC Units still subject to time-based vesting requirements, respectively.

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Share-based Compensation, Stock Options, Activity	The following table summarizes the stock option activity for the year ended December 31, 2019 : Stock Options Outstanding Weighted- Average Exercise Price Weighted- Average Remaining Contractual Term (in years) Aggregate Intrinsic Value (in millions) Outstanding as of December 31, 2018 5,143,712 $ 15.00 Granted 169,762 1.47 Exercised (527,291 ) 14.61 Forfeited or cancelled (424,465 ) 14.67 Outstanding as of December 31, 2019 4,361,718 $ 14.55 8.4 $ 11.6 Vested and exercisable as of December 31, 2019 3,150,870 $ 14.84 8.4 $ 7.5
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: Year Ended December 31, 2019 2018 Dividend yield None None Volatility 59.00% 55.00% Risk-free interest rate 2.25% 2.97% Expected term (years) 4.5—5.9 5.63 Weighted-average grant date fair value per share $31.26 $7.93
Schedule of Share-based Compensation, Restricted Stock Units Award Activity	The activity for RSUs of Pluralsight, Inc. and restricted share units of Pluralsight Holdings for the year ended December 31, 2019 was as follows: Number of RSUs or Units Weighted-Average Grant Date Fair Value RSUs of Pluralsight, Inc.: Balance at December 31, 2018 4,801,536 $ 11.11 Granted 6,295,630 28.48 Forfeited or cancelled (1,499,690 ) 23.58 Vested (1,925,438 ) 11.97 Balance at December 31, 2019 7,672,038 $ 22.71 Restricted Share Units of Pluralsight Holdings: Balance at December 31, 2018 2,062,500 $ 8.24 Vested (750,000 ) 8.24 Balance at December 31, 2019 1,312,500 $ 8.24
Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions	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 for the year ended December 31, 2019 : Year Ended 2019 2018 Dividend yield None None Volatility 59.00%—67.45% 55.00%—65.00% Risk-free interest rate 1.60%—2.35% 2.05%—2.80% Expected term (years) 0.5—2.0 0.5—2.0
Schedule of Share-based Compensation, Performance Shares Award Activity	The activity of unvested LLC Units during the year ended December 31, 2019 was as follows: Unvested Units Weighted- Average Grant Date Fair Value Unvested LLC Units outstanding—December 31, 2018 3,195,322 $ 7.63 Forfeited or cancelled (121,845 ) 5.73 Vested (1,529,664 ) 7.63 Unvested LLC Units outstanding—December 31, 2019 1,543,813 $ 8.72
Fair Value Measurement Inputs and Valuation Techniques	The range of assumptions that were used in estimating the grant date fair value of incentive units for the year ended December 31, 2017 were as follows: Dividend yield None Volatility 55.00% Risk-free interest rate 1.20%—1.80% Expected term (years) 1.3—1.8
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Equity-based compensation expense was classified as follows in the accompanying consolidated statements of operations (in thousands): Year Ended December 31, 2019 2018 2017 Cost of revenue $ 548 $ 205 $ 20 Sales and marketing 30,677 19,096 2,624 Technology and content 21,430 12,038 1,966 General and administrative 37,782 41,153 17,171 Total equity-based compensation $ 90,437 $ 72,492 $ 21,781

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign	Loss before income taxes was as follows (in thousands): Year Ended December 31, 2019 2018 2017 Domestic $ (165,074 ) $ (147,717 ) $ (96,814 ) Foreign 2,318 1,608 602 Total $ (162,756 ) $ (146,109 ) $ (96,212 )
Schedule of Components of Income Tax Expense (Benefit)	Provision for income taxes consisted of the following components (in thousands): Year Ended December 31, 2019 2018 2017 Current: State $ 10 $ 26 $ 10 Foreign 895 890 397 Total current tax expense 905 916 407 Deferred: State — — — Foreign (82 ) (252 ) (83 ) Total deferred tax benefit (82 ) (252 ) (83 ) Provision for income taxes $ 823 $ 664 $ 324
Schedule of Effective Income Tax Rate Reconciliation	The following reconciles the differences between the federal statutory income tax rate in effect in each year to the Company’s effective tax rate: Year Ended December 31, 2019 2018 2017 Statutory federal tax rate 21.0 % 21.0 % 34.0 % Rate benefit from flow-through entity — — (33.8 ) Loss attributable to non-controlling interests (5.3 ) (10.9 ) — Effect of income tax rate change 1.2 — (1.8 ) Change in valuation allowance (19.8 ) (10.7 ) 1.4 Foreign taxes (0.2 ) (0.1 ) (0.3 ) Research and development credit 0.7 0.2 — State tax, net of federal tax effect 2.5 0.9 — Other (0.6 ) (0.9 ) 0.2 Effective tax rate (0.5 )% (0.5 )% (0.3 )%
Schedule of Deferred Tax Assets and Liabilities	Significant components of the Company’s deferred tax assets and liabilities were as follows (in thousands): As of December 31, 2019 2018 Deferred tax assets: Partnership outside basis difference $ 275,856 $ 39,133 Net operating loss carryforwards 60,973 18,591 Promissory note 13,200 — Research and development credits 2,601 573 Interest expense carryforward 2,569 — Operating leases 1,223 — Compensation and benefits 451 324 Other 576 — Less: Valuation allowance (337,787 ) (57,957 ) Total deferred tax assets 19,662 664 Deferred tax liabilities: Promissory note (13,304 ) — Content library and intangible assets (5,595 ) (343 ) Operating leases (1,223 ) — Total deferred tax liabilities (20,122 ) (343 ) Net deferred tax (liabilities) assets $ (460 ) $ 321
Summary of Income Tax Contingencies	The following summarizes activity related to unrecognized tax benefits (in thousands): Year Ended December 31, 2019 2018 2017 Unrecognized benefit—beginning of the year $ 1,277 $ 853 $ 568 Gross increases—current period positions 686 424 285 Unrecognized benefit—end of period $ 1,963 $ 1,277 $ 853

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2019
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 period following the Reorganization Transactions (in thousands, except per share amounts): Year Ended December 31, 2019 May 16, 2018 through December 31, 2018 Numerator: Net loss $ (163,579 ) $ (94,990 ) Less: Net loss attributable to non-controlling interests (50,921 ) (49,660 ) Net loss attributable to Pluralsight, Inc. $ (112,658 ) $ (45,330 ) Denominator: Weighted-average shares of Class A common stock outstanding, basic and diluted 94,515 63,119 Less: Weighted-average shares of Class A common stock subject to time-based vesting — (279 ) Weighted-average shares of Class A common stock outstanding, basic and diluted 94,515 62,840 Net loss per share: Net loss per share, basic and diluted $ (1.19 ) $ (0.72 )
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 December 31, 2019 LLC Units held by Continuing Members 37,481 Stock options 4,362 RSUs of Pluralsight, Inc. 7,672 Restricted share units of Pluralsight Holdings 1,313 Purchase rights committed under the ESPP 1,340 Total 52,168

Quarterly Financial Data (Una_2

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Information	The following tables set forth selected unaudited quarterly consolidated statements of operations data for each of the eight quarters in the period ended December 31, 2019 . The information for each of these quarters has been prepared on the same basis as the Company’s audited annual consolidated financial statements and, in the opinion of management, includes all adjustments, which consist only of normal recurring adjustments necessary for the fair statement of the results of operations for these periods in accordance with GAAP. These quarterly results of operations are not necessarily indicative of the Company’s results of operations for a full year or any future period. Three Months Ended March 31, June 30, Sept. 30, Dec. 31, March 31, 2019 (1) June 30, 2019 (1) Sept. 30, 2019 (1) Dec. 31, 2019 (in thousands, except per share amounts) Revenue $ 49,644 $ 53,572 $ 61,553 $ 67,260 $ 69,617 $ 75,862 $ 82,620 $ 88,811 Cost of revenue 14,886 15,933 15,347 16,449 16,712 17,803 17,829 19,009 Gross profit 34,758 37,639 46,206 50,811 52,905 58,059 64,791 69,802 Operating expenses: Sales and marketing 29,467 41,857 42,632 44,453 44,171 50,046 55,797 57,071 Technology and content 13,325 18,396 18,137 19,431 20,271 24,819 27,847 29,965 General and administrative 11,292 26,002 19,818 21,306 22,191 20,575 20,844 21,950 Total operating expenses 54,084 86,255 80,587 85,190 86,633 95,440 104,488 108,986 Loss from operations (19,326 ) (48,616 ) (34,381 ) (34,379 ) (33,728 ) (37,381 ) (39,697 ) (39,184 ) Other income (expense): Interest expense (3,710 ) (2,424 ) (342 ) (350 ) (1,678 ) (7,346 ) (7,412 ) (7,129 ) Loss on debt extinguishment — (4,085 ) — — — — (950 ) — Other income (expense), net (13 ) 48 654 815 1,676 4,106 3,001 2,966 Loss before income taxes (23,049 ) (55,077 ) (34,069 ) (33,914 ) (33,730 ) (40,621 ) (45,058 ) (43,347 ) Provision for income taxes (109 ) (143 ) (254 ) (158 ) (154 ) (143 ) (404 ) (122 ) Net loss $ (23,158 ) $ (55,220 ) $ (34,323 ) $ (34,072 ) $ (33,884 ) $ (40,764 ) $ (45,462 ) $ (43,469 ) Net loss per share, basic and diluted (2) $ (0.20 ) $ (0.26 ) $ (0.26 ) $ (0.25 ) $ (0.30 ) $ (0.32 ) $ (0.31 ) ________________________ (1) The amounts for the three months ended March 31, 2019, June 30, 2019 and September 30, 2019 have been adjusted from previously reported amounts as a result of the adoption of ASC 842. Refer to the tables below for a reconciliation of the previously reported amounts to the adjusted amounts. (2) Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.'s IPO described in Note 1—Organization and Description of Business. See Note 17—Net Loss Per Share for additional details. ASC 842 Quarterly Adjustments Three Months Ended March 31, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 69,617 $ — $ 69,617 Cost of revenue 16,710 2 16,712 Gross profit 52,907 (2 ) 52,905 Operating expenses: Sales and marketing 44,131 40 44,171 Technology and content 20,244 27 20,271 General and administrative 22,173 18 22,191 Total operating expenses 86,548 85 86,633 Loss from operations (33,641 ) (87 ) (33,728 ) Other income (expense): Interest expense (2,024 ) 346 (1,678 ) Loss on debt extinguishment — — — Other income (expense), net 1,614 62 1,676 Loss before income taxes (34,051 ) 321 (33,730 ) Provision for income taxes (154 ) — (154 ) Net loss $ (34,205 ) $ 321 $ (33,884 ) Net loss per share, basic and diluted $ (0.25 ) $ — $ (0.25 ) Three Months Ended June 30, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 75,862 $ — $ 75,862 Cost of revenue 17,801 2 17,803 Gross profit 58,061 (2 ) 58,059 Operating expenses: Sales and marketing 49,994 52 50,046 Technology and content 24,786 33 24,819 General and administrative 20,601 (26 ) 20,575 Total operating expenses 95,381 59 95,440 Loss from operations (37,320 ) (61 ) (37,381 ) Other income (expense): Interest expense (7,697 ) 351 (7,346 ) Loss on debt extinguishment — — — Other income (expense), net 4,040 66 4,106 Loss before income taxes (40,977 ) 356 (40,621 ) Provision for income taxes (143 ) — (143 ) Net loss $ (41,120 ) $ 356 $ (40,764 ) Net loss per share, basic and diluted $ (0.30 ) $ — $ (0.30 ) Three Months Ended September 30, 2019 As Previously Reported ASC 842 Adjustments As Adjusted (in thousands, except per share amounts) Revenue $ 82,620 $ — $ 82,620 Cost of revenue 17,825 4 17,829 Gross profit 64,795 (4 ) 64,791 Operating expenses: Sales and marketing 55,727 70 55,797 Technology and content 27,799 48 27,847 General and administrative 20,817 27 20,844 Total operating expenses 104,343 145 104,488 Loss from operations (39,548 ) (149 ) (39,697 ) Other income (expense): Interest expense (7,778 ) 366 (7,412 ) Loss on debt extinguishment (950 ) — (950 ) Other income (expense), net 2,878 123 3,001 Loss before income taxes (45,398 ) 340 (45,058 ) Provision for income taxes (404 ) — (404 ) Net loss $ (45,802 ) $ 340 $ (45,462 ) Net loss per share, basic and diluted $ (0.32 ) $ — $ (0.32 )

Organization and Description _2

Organization and Description of Business (Details)	May 16, 2018USD ($)class$ / sharesshares	Mar. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2019USD ($)class	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Subsidiary, Sale of Stock [Line Items]
Number of classes of stock | class	3		3
Offering costs			$ 0	$ 7,083,000	$ 307,000
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	$ 332,100,000
Payments of costs related to initial public offering	$ 7,400,000
Secondary Offering
Subsidiary, Sale of Stock [Line Items]
Number of shares sold (in shares) | shares		15,592,234
Stock price (in dollars per share) | $ / shares		$ 29.25
Offering costs		$ 900,000
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%	100.00%
Pluralsight Holdings | Continuing Members
Subsidiary, Sale of Stock [Line Items]
Ownership interest			25.70%	51.40%
Pluralsight Holdings | Pluralsight, Inc.
Subsidiary, Sale of Stock [Line Items]
Ownership interest			74.30%	48.60%
Senior Notes Due In 2024 | Convertible Senior Notes
Subsidiary, Sale of Stock [Line Items]
Face amount		$ 633,500,000	$ 593,500,000
Stated rate		0.375%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Narrative (Details) - USD ($)	Jan. 01, 2019	Nov. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Impairment of property and equipment			$ 0	$ 0	$ 0
Capitalized software development costs			8,500,000	5,900,000	3,400,000
Impairments of goodwill and intangible assets, including the content library			$ 0	0	0
Expected period of benefit from sales commissions, initial contracts			4 years
Expected period of benefit from sales commissions, renewal contract			18 months
Advertising costs			$ 17,000,000	12,400,000	$ 14,500,000
Cumulative adjustment to equity-based compensation expense		$ 17,100,000		$ 17,100,000
Pluralsight Holdings
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership interest			100.00%	100.00%
Pluralsight Holdings | Continuing Members
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Ownership interest			25.70%	51.40%
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Subscription term			1 month
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Subscription term			3 years
Content library
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Useful life			5 years
Capitalized Internal-Use Software Costs | Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Useful life			1 year
Capitalized Internal-Use Software Costs | Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Useful life			3 years
Incremental Costs of Obtaining a Contract
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Expected period of benefit from sales commissions, initial contracts	4 years
Expected period of benefit from sales commissions, renewal contract	18 months

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Schedule of Allowance for Doubtful Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance, beginning of period	$ 2,501	$ 1,552	$ 708
Provision for doubtful accounts	10,649	2,185	1,246
Accounts written-off, net of recoveries	(9,685)	(1,236)	(402)
Balance, end of period	$ 3,465	$ 2,501	$ 1,552

Summary of Significant Accoun_6

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Estimated Useful Life of Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Computer equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Computer equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Software | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	1 year
Software | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Capitalized internal-use software costs | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	1 year
Capitalized internal-use software costs | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	3 years
Furniture and fixtures | Minimum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	5 years
Furniture and fixtures | Maximum
Property, Plant and Equipment [Line Items]
Estimated Useful Life	7 years

Summary of Significant Accoun_7

Summary of Significant Accounting Policies and Recent Accounting Pronouncements - Schedule of Adjustments from Revenue Recognition (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	$ 101,576	$ 63,469	$ 63,436
Deferred contract acquisition costs, net	18,331	16,461	0
Prepaid expenses and other current assets	14,174	7,678	8,323
Property and equipment, net	22,896	16,587	31,641
Right-of-use assets	15,804	10,197
Deferred contract acquisition costs, noncurrent, net	5,982	3,751	0
Accrued expenses	40,703	31,877	32,047
Lease liabilities	5,752	5,045
Deferred revenue	215,137	157,306	157,695
Deferred revenue, noncurrent	19,517	14,886	14,886
Lease liabilities, noncurrent	11,167	7,339
Facility financing obligations	0		15,777
Other liabilities	980	2	1,303
Accumulated deficit	(458,381)	(345,723)	(355,446)
Non-controlling interests	63,175	117,440	107,167
Balance without Adoption of ASC 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net	100,783		63,436
Deferred contract acquisition costs, net	0		0
Prepaid expenses and other current assets			8,323
Property and equipment, net			31,641
Deferred contract acquisition costs, noncurrent, net	0
Accrued expenses			32,047
Deferred revenue	217,308		157,695
Deferred revenue, noncurrent	19,517		14,886
Facility financing obligations			15,777
Other liabilities			1,303
Accumulated deficit	(477,739)		(355,446)
Non-controlling interests	$ 56,479		$ 107,167
Revenue Recognition | Effect of Adoption Increase/(Decrease)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net		33
Deferred contract acquisition costs, net		0
Deferred revenue		(389)
Accumulated deficit		205
Non-controlling interests		217
Incremental Costs of Obtaining a Contract | Effect of Adoption Increase/(Decrease)
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Accounts receivable, net		0
Deferred contract acquisition costs, net		16,461
Deferred contract acquisition costs, noncurrent, net		3,751
Accumulated deficit		9,828
Non-controlling interests		10,384
ASC 842 Adjustments
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Prepaid expenses and other current assets		(645)
Property and equipment, net		(15,054)
Right-of-use assets		10,197
Accrued expenses		(170)
Lease liabilities		5,045
Lease liabilities, noncurrent		7,339
Facility financing obligations		(15,777)
Other liabilities		(1,301)
Accumulated deficit		(310)
Non-controlling interests		$ (328)

Revenue - Effect of Adopting To

Revenue - Effect of Adopting Topic 606 (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended								8 Months Ended		12 Months Ended
		Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018		Dec. 31, 2019		Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Balance Sheet Related Disclosures [Abstract]
Accounts receivable, net		$ 101,576				$ 63,436				$ 63,436		$ 101,576		$ 63,436		$ 63,469
Goodwill		262,532				123,119				123,119		262,532		123,119
Deferred contract acquisition costs, net		18,331				0				0		18,331		0		16,461
Deferred contract acquisition costs, noncurrent, net		5,982				0				0		5,982		0		3,751
Deferred revenue		215,137				157,695				157,695		215,137		157,695		157,306
Deferred revenue, noncurrent		19,517				14,886				14,886		19,517		14,886		14,886
Accumulated deficit		(458,381)				(355,446)				(355,446)		(458,381)		(355,446)		(345,723)
Non-controlling interests		63,175				107,167				107,167		63,175		107,167		$ 117,440
Income Statement Related Disclosures [Abstract]
Revenue		88,811	$ 82,620	$ 75,862	$ 69,617	67,260	$ 61,553	$ 53,572	$ 49,644			316,910		232,029	$ 166,824
Sales and marketing		57,071	55,797	50,046	44,171	44,453	42,632	41,857	29,467			207,085		158,409	103,478
Loss from operations		(39,184)	(39,697)	(37,381)	(33,728)	(34,379)	(34,381)	(48,616)	(19,326)			(149,990)		(136,702)	(82,746)
Net loss		$ (43,469)	$ (45,462)	$ (40,764)	$ (33,884)	$ (34,072)	$ (34,323)	$ (55,220)	(23,158)	(94,990)		(163,579)		(146,773)	(96,536)
Less: Net loss attributable to non-controlling interests										(49,660)		(50,921)		(49,660)	0
Net loss attributable to Pluralsight, Inc.										$ (45,330)		$ (112,658)		(97,113)	(96,536)
Net loss per share, basic and diluted (in dollars per share)		$ (0.31)	$ (0.32)	$ (0.30)	$ (0.25)	$ (0.26)	$ (0.26)	$ (0.20)		$ (0.72)	[1]	$ (1.19)	[1]
Weighted average common units used in computing basic and diluted net loss per unit (in shares)	[1]									62,840		94,515
Cash Flow Statement Related Disclosures [Abstract]
Net loss		$ (43,469)	$ (45,462)	$ (40,764)	$ (33,884)	$ (34,072)	$ (34,323)	$ (55,220)	$ (23,158)	$ (94,990)		$ (163,579)		(146,773)	(96,536)
Amortization of deferred contract acquisition costs												23,587		0	0
Accounts receivable												(37,274)		(26,156)	(16,123)
Deferred contract acquisition costs												(27,688)		0	0
Accrued author fees												62,201		61,554	38,983
Cash used in operating activities												(11,729)		(5,896)	$ (12,139)
Balance without Adoption of ASC 606
Balance Sheet Related Disclosures [Abstract]
Accounts receivable, net		100,783				63,436				63,436		100,783		63,436
Goodwill		263,755										263,755
Deferred contract acquisition costs, net		0				0				0		0		0
Deferred contract acquisition costs, noncurrent, net		0										0
Deferred revenue		217,308				157,695				157,695		217,308		157,695
Deferred revenue, noncurrent		19,517				14,886				14,886		19,517		14,886
Accumulated deficit		(477,739)				(355,446)				(355,446)		(477,739)		(355,446)
Non-controlling interests		56,479				$ 107,167				$ 107,167		56,479		$ 107,167
Income Statement Related Disclosures [Abstract]
Revenue												315,591
Sales and marketing												211,186
Loss from operations												(155,410)
Net loss												(168,999)
Less: Net loss attributable to non-controlling interests												(52,444)
Net loss attributable to Pluralsight, Inc.												$ (116,555)
Net loss per share, basic and diluted (in dollars per share)												$ (1.23)
Weighted average common units used in computing basic and diluted net loss per unit (in shares)												94,515
Cash Flow Statement Related Disclosures [Abstract]
Net loss												$ (168,999)
Amortization of deferred contract acquisition costs												0
Accounts receivable												(37,214)
Deferred contract acquisition costs												0
Accrued author fees												63,460
Cash used in operating activities												(11,729)
Effect of Adoption Increase/(Decrease) | Accounting Standards Update 2014-09
Balance Sheet Related Disclosures [Abstract]
Accounts receivable, net		793										793
Goodwill		(1,223)										(1,223)
Deferred contract acquisition costs, net		18,331										18,331
Deferred contract acquisition costs, noncurrent, net		5,982										5,982
Deferred revenue		(2,171)										(2,171)
Deferred revenue, noncurrent		0										0
Accumulated deficit		19,358										19,358
Non-controlling interests		$ 6,696										6,696
Income Statement Related Disclosures [Abstract]
Revenue												1,319
Sales and marketing												(4,101)
Loss from operations												5,420
Net loss												5,420
Less: Net loss attributable to non-controlling interests												1,523
Net loss attributable to Pluralsight, Inc.												$ 3,897
Net loss per share, basic and diluted (in dollars per share)												$ 0.04
Cash Flow Statement Related Disclosures [Abstract]
Net loss												$ 5,420
Amortization of deferred contract acquisition costs												23,587
Accounts receivable												(60)
Deferred contract acquisition costs												(27,688)
Accrued author fees												(1,259)
Cash used in operating activities												$ 0
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.’s initial public offering described in Note 1—Organization and Description of Business. See Note 17—Net Loss Per Share for additional details.

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	May 09, 2019
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 156,700
Product Concentration Risk | Revenue | Subscription Accounts
Disaggregation of Revenue [Line Items]
Revenue, percent	97.00%
GitPrime, Inc.
Disaggregation of Revenue [Line Items]
Deferred revenue		$ 1,367
Contract assets within accounts receivable		$ 700

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenue	$ 88,811	$ 82,620	$ 75,862	$ 69,617	$ 67,260	$ 61,553	$ 53,572	$ 49,644	$ 316,910	$ 232,029	$ 166,824
Business customers
Disaggregation of Revenue [Line Items]
Revenue									271,819
Individual customers
Disaggregation of Revenue [Line Items]
Revenue									45,091
United States
Disaggregation of Revenue [Line Items]
Revenue									$ 198,815	148,439
Growth Rate, Percentage									34.00%
Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue									$ 86,192	61,509
Growth Rate, Percentage									40.00%
Other foreign locations
Disaggregation of Revenue [Line Items]
Revenue									$ 31,903	$ 22,081
Growth Rate, Percentage									44.00%
Revenue | Geographic Concentration Risk
Disaggregation of Revenue [Line Items]
Revenue, percent									100.00%	100.00%
Revenue | Geographic Concentration Risk | United States
Disaggregation of Revenue [Line Items]
Revenue, percent									63.00%	64.00%
Revenue | Geographic Concentration Risk | Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue, percent									27.00%	27.00%
Revenue | Geographic Concentration Risk | Other foreign locations
Disaggregation of Revenue [Line Items]
Revenue, percent									10.00%	9.00%
Revenue | Geographic Concentration Risk | United Kingdom
Disaggregation of Revenue [Line Items]
Revenue, percent									11.00%	10.00%

Revenue - Remaining Performance

Revenue - Remaining Performance Obligations (Details) $ in Millions	Dec. 31, 2019USD ($)
Revenue from Contract with Customer [Abstract]
Remaining performance obligations	$ 323.9
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Percent of remaining performance obligations to be recognized	74.00%
Period for satisfaction of remaining performance obligation	12 months

Revenue - Summary of Deferred C

Revenue - Summary of Deferred Contract Acquisition Costs Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Contract with Customer, Asset and Liability [Roll Forward]
Beginning balance	$ 20,212
Capitalization of contract acquisition costs	27,688
Amortization of deferred contract acquisition costs	(23,587)	$ 0	$ 0
Ending balance	$ 24,313	$ 20,212

Cash Equivalents and Investme_3

Cash Equivalents and Investments - Schedule of Cash Equivalents, Short-term and Long-term Investments (Details) $ in Thousands	Dec. 31, 2019USD ($)
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 504,782
Unrealized Gains	390
Unrealized Losses	(57)
Fair Value	505,115
Cash equivalents
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	67,076
Unrealized Gains	0
Unrealized Losses	0
Fair Value	67,076
Cash equivalents | Money market funds
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	62,085
Unrealized Gains	0
Unrealized Losses	0
Fair Value	62,085
Cash equivalents | Commercial paper
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	4,991
Unrealized Gains	0
Unrealized Losses	0
Fair Value	4,991
Short-term investments
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	331,973
Unrealized Gains	268
Unrealized Losses	(7)
Fair Value	332,234
Short-term investments | Commercial paper
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	33,627
Unrealized Gains	0
Unrealized Losses	0
Fair Value	33,627
Short-term investments | U.S. treasury securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	149,353
Unrealized Gains	53
Unrealized Losses	0
Fair Value	149,406
Short-term investments | Corporate notes and obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	148,993
Unrealized Gains	215
Unrealized Losses	(7)
Fair Value	149,201
Long-term investments
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	105,733
Unrealized Gains	122
Unrealized Losses	(50)
Fair Value	105,805
Long-term investments | Corporate notes and obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	78,353
Unrealized Gains	121
Unrealized Losses	(46)
Fair Value	78,428
Long-term investments | U.S. agency obligations
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	26,436
Unrealized Gains	1
Unrealized Losses	(4)
Fair Value	26,433
Long-term investments | Certificates of deposit
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	944
Unrealized Gains	0
Unrealized Losses	0
Fair Value	$ 944

Cash Equivalents and Investme_4

Cash Equivalents and Investments - Schedule of Investments by Maturity (Details) $ in Thousands	Dec. 31, 2019USD ($)
Amortized Cost
Amortized Cost	$ 504,782
Fair Value
Fair Value	505,115
Investments
Amortized Cost
Due within one year	331,973
Due between one and two years	105,733
Amortized Cost	437,706
Fair Value
Due within one year	332,234
Due between one and two years	105,805
Fair Value	$ 438,039

Cash Equivalents and Investme_5

Cash Equivalents and Investments - Narrative (Details)	12 Months Ended
	Dec. 31, 2019USD ($)
Investments, Debt and Equity Securities [Abstract]
Other-than temporary impairments	$ 0

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value of Financial Instruments (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted cash	$ 28,916,000	$ 16,765,000	$ 210,000
Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	67,076,000
Short-term investments	332,234,000
Long-term investments	105,805,000
Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	62,085,000
Short-term investments	0
Long-term investments	0
Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	4,991,000
Short-term investments	332,234,000
Long-term investments	105,805,000
Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0
Short-term investments	0
Long-term investments	0
Money market funds | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	62,085,000	185,405,000
Restricted cash	28,371,000	16,765,000
Money market funds | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	62,085,000	185,405,000
Restricted cash	28,371,000	16,765,000
Money market funds | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Restricted cash	0	0
Money market funds | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0	0
Restricted cash	0	$ 0
Commercial paper | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	4,991,000
Commercial paper | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0
Commercial paper | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	4,991,000
Commercial paper | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	0
U.S. treasury securities | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	149,406,000
U.S. treasury securities | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
U.S. treasury securities | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	149,406,000
U.S. treasury securities | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
Commercial paper | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	33,627,000
Commercial paper | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
Commercial paper | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	33,627,000
Commercial paper | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
Corporate notes and obligations | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	149,201,000
Long-term investments	78,428,000
Corporate notes and obligations | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
Long-term investments	0
Corporate notes and obligations | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	149,201,000
Long-term investments	78,428,000
Corporate notes and obligations | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	0
Long-term investments	0
U.S. agency obligations | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	26,433,000
U.S. agency obligations | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	0
U.S. agency obligations | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	26,433,000
U.S. agency obligations | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	0
Certificates of deposit | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	944,000
Certificates of deposit | Fair Value, Measurements, Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	0
Certificates of deposit | Fair Value, Measurements, Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	944,000
Certificates of deposit | Fair Value, Measurements, Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term investments	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($)	Dec. 31, 2019	Mar. 31, 2019
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of convertible senior notes	$ 514,700,000
Senior Notes Due In 2024 | Convertible Senior Notes
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Face amount	$ 593,500,000	$ 633,500,000

Balance Sheet Components - Prep

Balance Sheet Components - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Prepaid expenses	$ 11,469		$ 7,931
Other current assets	2,705		392
Prepaid expenses and other current assets	$ 14,174	$ 7,678	$ 8,323

Balance Sheet Components - Accr

Balance Sheet Components - Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accrued compensation	$ 23,310		$ 22,285
Accrued income and other taxes payable	7,116		5,408
Accrued other current liabilities	10,277		4,354
Accrued expenses	$ 40,703	$ 31,877	$ 32,047

Property and Equipment - Schedu

Property and Equipment - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 54,239		$ 53,451
Less: Accumulated depreciation	(31,343)		(21,810)
Property and equipment, net	22,896	$ 16,587	31,641
Computer equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	9,047		9,369
Software
Property, Plant and Equipment [Line Items]
Total property and equipment	2,047		2,031
Capitalized internal-use software costs
Property, Plant and Equipment [Line Items]
Total property and equipment	23,021		13,880
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment	5,826		5,478
Buildings
Property, Plant and Equipment [Line Items]
Total property and equipment	0		11,251
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment	9,871		1,490
Construction in progress
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 4,427		1,671
Build-to-suit lease asset under construction
Property, Plant and Equipment [Line Items]
Total property and equipment			$ 8,281

Property and Equipment - Narrat

Property and Equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment	$ 54,239	$ 53,451
Depreciation of property and equipment	$ 9,464	8,318	$ 6,675
Build-to-suit lease asset under construction
Property, Plant and Equipment [Line Items]
Property and equipment		$ 8,281

Acquisition of GitPrime, Inc. -

Acquisition of GitPrime, Inc. - Narrative (Details) - GitPrime, Inc. - USD ($) $ in Millions	May 09, 2019	Dec. 31, 2019
Business Acquisition [Line Items]
Cash consideration	$ 163.8
Reduction in consideration transferred		$ 0.1
Deferred tax liabilities		0.9
Acquisition costs		0.8
Revenue included in operations from acquisition date		$ 5.7

Acquisition of GitPrime, Inc._2

Acquisition of GitPrime, Inc. - Summary of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2019	May 09, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Goodwill	$ 262,532		$ 123,119
GitPrime, Inc.
Business Acquisition [Line Items]
Cash and cash equivalents		$ 5,290
Accounts receivable		1,798
Other assets acquired		207
Property and equipment		223
Right-of-use assets		549
Goodwill		139,413
Intangible assets		24,800
Lease liabilities		(549)
Deferred revenue		(1,367)
Other liabilities assumed		(1,303)
Total fair value of net assets acquired		$ 169,061

Acquisition of GitPrime, Inc._3

Acquisition of GitPrime, Inc. - Schedule of Intangible Assets Acquired (Details) - USD ($) $ in Thousands	May 09, 2019	Dec. 31, 2019	Dec. 31, 2018
Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)		4 years 2 months 12 days	2 years 7 months 6 days
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)		0 years	0 years
GitPrime, Inc.
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value of Intangible Assets Acquired (in thousands)	$ 24,800
GitPrime, Inc. | Technology
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value of Intangible Assets Acquired (in thousands)	$ 24,000
Useful Lives (in years)	5 years
GitPrime, Inc. | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value of Intangible Assets Acquired (in thousands)	$ 800
Useful Lives (in years)	4 years

Acquisition of GitPrime, Inc._4

Acquisition of GitPrime, Inc. - Summary of Unaudited Pro Forma Information (Details) - GitPrime, Inc. - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Revenue	$ 320,800	$ 234,882
Net loss	$ (166,725)	$ (163,145)
Net loss per share, basic and diluted (in dollars per share)	$ (1.21)	$ (0.81)

Intangible Assets - Schedule of

Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Total	$ 31,544
Content library:
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	50,552	$ 46,387
Accumulated Amortization	41,594	39,337
Total	$ 8,958	$ 7,050
Acquired content library
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	1 year 7 months 6 days	15 days
Gross Carrying Amount	$ 32,835	$ 32,835
Accumulated Amortization	32,780	32,229
Total	$ 55	$ 606
Course creation costs
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	3 years 9 months 18 days	3 years 6 months
Gross Carrying Amount	$ 17,717	$ 13,552
Accumulated Amortization	8,814	7,108
Total	$ 8,903	$ 6,444
Technology
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	4 years 2 months 12 days	2 years 7 months 6 days
Gross Carrying Amount	$ 28,500	$ 4,500
Accumulated Amortization	6,585	2,786
Total	$ 21,915	$ 1,714
Trademarks
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	0 years	0 years
Gross Carrying Amount	$ 162	$ 162
Accumulated Amortization	162	162
Total	$ 0	$ 0
Noncompetition agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	0 years	0 years
Gross Carrying Amount	$ 390	$ 390
Accumulated Amortization	390	390
Total	$ 0	$ 0
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	0 years	0 years
Gross Carrying Amount	$ 3,550	$ 2,750
Accumulated Amortization	2,879	2,750
Total	$ 671	$ 0
Database
Finite-Lived Intangible Assets [Line Items]
Weighted Average Remaining Useful Life (in years)	0 years	0 years
Gross Carrying Amount	$ 40	$ 40
Accumulated Amortization	40	40
Total	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	10,056	6,128
Intangible assets, gross	32,687	7,887
Intangible assets, net	$ 22,631	$ 1,759

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Intangible Assets
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 4.5	$ 8.7	$ 8.5
Course creation costs
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2.5	$ 2	$ 1.5

Intangible Assets - Schedule _2

Intangible Assets - Schedule of Future Amortization Expense (Details) $ in Thousands	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 8,346
2021	7,783
2022	6,900
2023	6,242
2024	2,273
Total	$ 31,544

Intangible Assets - Schedule _3

Intangible Assets - Schedule of Goodwill (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Goodwill [Roll Forward]
Goodwill at December 31, 2018	$ 123,119
Goodwill recorded in connection with acquisition	138,603
Change in goodwill due to measurement period adjustments	810
Goodwill as of December 31, 2019	$ 262,532

Convertible Senior Notes and _3

Convertible Senior Notes and Other Long-Term Debt - Convertible Senior Notes, Narrative (Details)	1 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)shares	Mar. 31, 2019USD ($)day$ / sharesshares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Debt Instrument [Line Items]
Proceeds from issuance of convertible senior notes, net of discount and issuance costs			$ 616,654,000	$ 0	$ 0
Loss on debt extinguishment			950,000	4,085,000	931,000
Equity component of convertible senior notes, net of issuance costs			137,033,000
Repurchases of convertible senior notes			35,000,000	0	0
Purchase of capped calls related to issuance of Convertible Senior Notes			69,432,000
Number of shares covered by cap call, terminated (in shares) | shares	1,032,092
Proceeds from terminations of capped calls related to repurchases of convertible senior notes			1,284,000	$ 0	$ 0
Senior Notes Due In 2024
Debt Instrument [Line Items]
Shares covered by cap call (in shares) | shares		16,345,757
Purchase of capped calls related to issuance of Convertible Senior Notes		$ 69,400,000
Senior Notes Due In 2024 | Convertible Senior Notes
Debt Instrument [Line Items]
Face amount		$ 633,500,000	593,500,000
Stated rate		0.375%
Option to purchase, additional principal amount		$ 83,500,000
Proceeds from issuance of convertible senior notes, net of discount and issuance costs		$ 616,700,000
Discount rate	5.50%	5.50%
Loss on debt extinguishment	$ 1,000,000
Fair value of convertible senior notes		$ 492,700,000
Equity component of convertible senior notes, net of issuance costs			140,800,000
Issuance costs attributable to liability component		13,100,000
Issuance costs attributable to equity component		$ 3,700,000
Aggregate principal repurchased	40,000,000
Repurchases of convertible senior notes	35,000,000
Fair value of convertible senior notes, repurchased	32,000,000
Reacquisition of conversion option related to the repurchases of convertible senior notes	$ 3,000,000		$ 2,965,000
Initial strike price (in dollars per share) | $ / shares		$ 38.76
Initial capped call price (in dollars per share) | $ / shares		$ 58.50
Senior Notes Due In 2024 | Conversion Instance, 130% | Convertible Senior Notes
Debt Instrument [Line Items]
Number of consecutive trading days | day		30
Senior Notes Due In 2024 | Conversion Instance, 130% | Minimum | Convertible Senior Notes
Debt Instrument [Line Items]
Number of trading days | day		20
Conversion ratio, conversion due to qualifying event		130.00%
Senior Notes Due In 2024 | Conversion Instance, 98% | Minimum | Convertible Senior Notes
Debt Instrument [Line Items]
Number of trading days | day		5
Number of consecutive trading days | day		5
Senior Notes Due In 2024 | Conversion Instance, 98% | Maximum | Convertible Senior Notes
Debt Instrument [Line Items]
Conversion ratio, conversion due to qualifying event		98.00%
Fundamental Change | Senior Notes Due In 2024 | Convertible Senior Notes
Debt Instrument [Line Items]
Percentage of principal amount redeemed		100.00%
Common Stock | Class A Common Stock | Senior Notes Due In 2024 | Convertible Senior Notes
Debt Instrument [Line Items]
Initial conversion rate (in $1,000 per share)		0.0258023000
Initial conversion price (in dollars per share) | $ / shares		$ 38.76

Convertible Senior Notes and _4

Convertible Senior Notes and Other Long-Term Debt - Schedules of Convertible Debt (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2019
Convertible Debt, Interest Expense
Amortization of debt discount and issuance costs	$ 21,691	$ 1,215	$ 1,847
Senior Notes Due In 2024 | Convertible Senior Notes
Convertible Debt, Liability Component
Principal	593,500
Less: Unamortized debt discount	(112,776)
Less: Unamortized issuance costs	(10,496)
Net carrying amount	470,228
Convertible Debt, Equity Component
Proceeds allocated to the conversion option (debt discount)	140,776
Less: Issuance costs	(3,743)
Less: Reacquisition of conversion option related to the repurchases of convertible senior notes	(2,965)			$ (3,000)
Net carrying amount	134,068
Convertible Debt, Interest Expense
Contractual interest expense	1,867
Amortization of debt discount and issuance costs	21,691
Total	$ 23,558

Convertible Senior Notes and _5

Convertible Senior Notes and Other Long-Term Debt - Guggenheim and Silicon Valley Bank Credit Agreement, Narrative (Details)	1 Months Ended		12 Months Ended
	May 31, 2018USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Feb. 28, 2018USD ($)$ / sharesshares	Nov. 17, 2014USD ($)
Debt Instrument [Line Items]
Loss on debt extinguishment			$ 950,000	$ 4,085,000	$ 931,000
Second Amended And Restated Credit Agreement
Debt Instrument [Line Items]
Repayment of borrowings		$ 82,500,000
Debt extinguished		82,500,000
Loss on debt extinguishment		1,900,000
Guggenheim Credit Agreement
Debt Instrument [Line Items]
Liquidity required to be maintained			$ 10,000,000
Interest paid in-kind, percentage			2.50%
Prepayment premium			3.00%
Reduction of prepayment premium			50.00%
Debt extinguished	$ 137,700,000
Loss on debt extinguishment	$ 4,100,000
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 | February 2018 Guggenheim Amendment
Debt Instrument [Line Items]
Face amount						$ 20,000,000
Term Loan | Guggenheim Credit Agreement
Debt Instrument [Line Items]
Face amount		115,000,000
Principal		115,000,000
Effective interest rate					10.20%
Unused revolving loan fee					0.50%
Term Loan | Guggenheim Credit Agreement | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Variable rate, floor			1.00%
Term Loan | Silicon Valley Bank Credit Agreement
Debt Instrument [Line Items]
Face amount							$ 100,000,000
Revolving Credit Facility | Line of Credit | Guggenheim Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 5,000,000
Outstanding revolving loans					$ 0
Revolving Credit Facility | Line of Credit | Silicon Valley Bank Credit Agreement
Debt Instrument [Line Items]
Maximum borrowing capacity							$ 10,000,000
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

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2018	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Cash paid for amounts included in measurement of operating lease liabilities		$ 6,000
Lease liabilities arising from obtaining right-of-use assets		$ 11,700
Weighted average remaining lease term		3 years 10 months 24 days
Weighted average discount rate		5.50%
Sublease income		$ 400
Impairment of right-of-use assets		400
Restricted cash		$ 28,916
Minimum
Lessee, Lease, Description [Line Items]
Renewal term		3 years
Remaining lease terms of sublease agreements with third parties		1 year
Maximum
Lessee, Lease, Description [Line Items]
Renewal term		5 years
Remaining lease terms of sublease agreements with third parties		3 years
Draper, Utah Office Space, 2018
Lessee, Lease, Description [Line Items]
Operating lease period	15 years
Lease payments	$ 7,900
Annual rent increase, percent	2.00%
Agreed upon cost of construction	$ 90,000
Security deposit	16,000
Draper, Utah Office Space, 2018 | Maximum
Lessee, Lease, Description [Line Items]
Abatement of basic rent payments	$ 3,200
Tenant Improvements | Draper, Utah Office Space, 2018
Lessee, Lease, Description [Line Items]
Restricted cash		$ 11,600

Leases - Components of Operatin

Leases - Components of Operating Lease Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating lease expense	$ 6,512
Variable lease expense	346
Short-term lease expense	705
Total lease expense	$ 7,563
Operating lease expense		$ 4,795	$ 1,976

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 6,603
2021	3,878
2022	3,687
2023	3,043
2024	2,147
Thereafter	0
Total lease payments	19,358
Less: Imputed interest	(2,439)
Lease liabilities	$ 16,919

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Loss Contingencies [Line Items]
Purchase obligation, term	12 months
Purchase obligation	$ 19.8	$ 12.8
Letter of Credit
Loss Contingencies [Line Items]
Letters of credit outstanding	2.1	0.7
Restricted cash	$ 1.3	$ 0.7

Stockholders' Equity - Amendmen

Stockholders' Equity - Amendment and Restatement of Certificate of Incorporation (Details)	May 16, 2018classvote$ / sharesshares	Dec. 31, 2019classvote$ / sharesshares	Dec. 31, 2018$ / sharesshares
Class of Stock [Line Items]
Preferred stock, shares authorized (in shares) | shares	100,000,000	100,000,000	100,000,000
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Number of classes of stock | class	3	3
Board of director, term	3 years
Class A Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares) | shares	1,000,000,000	1,000,000,000	1,000,000,000
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) | shares	200,000,000	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) | shares	50,000,000	50,000,000	50,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 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
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	Dec. 31, 2019
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
Required ratio to be maintained	1
LLC Units Converted Into Class B And Class C Common Stock | Class B Common Stock
Class of Stock [Line Items]
New issues (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]
New issues (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 agreement (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 - Secondar

Stockholders' Equity - Secondary Offering (Details) - USD ($)	1 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Subsidiary, Sale of Stock [Line Items]
Offering costs		$ 0	$ 7,083,000	$ 307,000
Secondary Offering
Subsidiary, Sale of Stock [Line Items]
Number of shares sold (in shares)	15,592,234
Stock price (in dollars per share)	$ 29.25
Offering costs	$ 900,000
Senior Notes Due In 2024 | Convertible Senior Notes
Subsidiary, Sale of Stock [Line Items]
Face amount	$ 633,500,000	$ 593,500,000
Stated rate	0.375%

Stockholders' Equity - Exchange

Stockholders' Equity - Exchanges of LLC Units and Warrants to Purchase Class A Common Stock (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	8 Months Ended	12 Months Ended
	Oct. 31, 2018	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Feb. 28, 2018
Class A Common Stock Warrants | February 2018 Guggenheim Amendment
Class of Warrant or Right [Line Items]
Number of shares purchased from warrants (in shares)					424,242
Exercise price of warrants (in dollars per share)					$ 8.25
Fair value of warrants					$ 1
Exercise of common stock warrants (in shares)	267,918
Class A Common Stock | Common Stock
Class of Warrant or Right [Line Items]
Effect of exchanges of LLC Units (in shares)		1,107,448	34,892,796	1,107,448
Exercise of common stock warrants (in shares)		267,918

Non-Controlling Interests - Nar

Non-Controlling Interests - Narrative (Details) - USD ($) $ in Thousands	8 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018
Noncontrolling Interest [Line Items]
Adjustments to non-controlling interests	$ 0	$ 0
Pluralsight Holdings
Noncontrolling Interest [Line Items]
Ownership interest		100.00%	100.00%
Pluralsight Holdings | Pluralsight, Inc.
Noncontrolling Interest [Line Items]
Ownership interest		74.30%	48.60%
Continuing Members | Pluralsight Holdings
Noncontrolling Interest [Line Items]
Ownership interest		25.70%	51.40%
Non-Controlling Interests
Noncontrolling Interest [Line Items]
Adjustments to non-controlling interests	$ 24,371	$ 58,302

Non-Controlling Interests - Sch

Non-Controlling Interests - Schedule of Non-Controlling Interests (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Pluralsight Holdings
Noncontrolling Interest [Line Items]
Units outstanding (in shares)	140,020,075	134,073,639
Ownership interest	100.00%	100.00%
Pluralsight Holdings | Pluralsight, Inc.
Noncontrolling Interest [Line Items]
Units outstanding (in shares)	104,083,271	65,191,907
Ownership interest	74.30%	48.60%
Continuing Members | Pluralsight Holdings
Noncontrolling Interest [Line Items]
Units outstanding (in shares)	35,936,804	68,881,732
Ownership interest	25.70%	51.40%
LLC Units
Noncontrolling Interest [Line Items]
Units still subject to time-based vesting requirements (in shares)	1,543,813	3,195,322

Equity-Based Compensation - Nar

Equity-Based Compensation - Narrative (Details)	May 16, 2018$ / sharesshares	Aug. 31, 2019shares	Nov. 30, 2018USD ($)	May 31, 2018shares	Dec. 31, 2019USD ($)period$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / shares	May 15, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total intrinsic value of options exercised					$ 7,900,000	$ 500,000
Total unrecognized equity-based compensation of options					$ 9,900,000
Requisite service period					1 year
Cumulative adjustment to equity-based compensation expense			$ 17,100,000			17,100,000
Equity-based compensation capitalized as internal-use software					$ 1,166,000	459,000	$ 0
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Requisite service period					4 years
Total fair value					$ 29,200,000	$ 13,200,000
Total unrecognized equity-based compensation					$ 137,900,000
Recognition period					3 years
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]
Ratable vesting period					6 months
Vesting period					2 years
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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%
Total unrecognized equity-based compensation					$ 10,400,000
Recognition period					1 year 1 month 6 days
Consecutive offering period					24 months
Number of purchase periods | period					4
Purchase period					6 months
Maximum fixed contribution amount					$ 12,500
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					1,339,797
ESPP employee payroll contributions accrued					$ 1,600,000
LLC Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares) | shares					1,543,813	3,195,322
Cumulative adjustment to equity-based compensation expense					$ 2,100,000
Total fair value					40,300,000	$ 34,500,000	$ 14,000,000
Total unrecognized equity-based compensation					$ 10,700,000
Recognition period					1 year 4 months 24 days
Accelerated vesting (in shares) | shares		130,924
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
Parent Company | Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units outstanding (in shares) | shares					7,672,038	4,801,536
Granted (in dollars per share) | $ / shares					$ 28.48	$ 12.52	$ 7.04
GitPrime, Inc. | Minimum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					2 years
GitPrime, Inc. | Maximum | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period					4 years

Equity-Based Compensation - Sch

Equity-Based Compensation - Schedule of Stock Options Activity (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares
Stock Options Outstanding
Beginning balance (in shares) | shares	5,143,712
Granted (in shares) | shares	169,762
Exercised (in shares) | shares	(527,291)
Forfeited or cancelled (in shares) | shares	(424,465)
Ending balance (in shares) | shares	4,361,718
Vested and exercisable (in shares) | shares	3,150,870
Weighted- Average Exercise Price
Beginning balance (in dollars per share) | $ / shares	$ 15
Granted (in dollars per share) | $ / shares	1.47
Exercised (in dollars per share) | $ / shares	14.61
Forfeited or cancelled (in dollars per share) | $ / shares	14.67
Ending balance (in dollars per share) | $ / shares	14.55
Vested and exercisable (in dollars per share) | $ / shares	$ 14.84
Stock Option Activity, Additional Disclosures
Weighted- Average Remaining Contractual Term	8 years 4 months 24 days
Weighted-average remaining contractual term, vested and exercisable	8 years 4 months 24 days
Aggregate intrinsic value | $	$ 11.6
Aggregate intrinsic value, vested and exercisable | $	$ 7.5

Equity-Based Compensation - S_2

Equity-Based Compensation - Schedule of Fair Value Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Volatility, minimum	59.00%	55.00%
Volatility, maximum	67.45%	65.00%
Risk-free interest rate, minimum	1.60%	2.05%
Risk-free interest rate, maximum	2.35%	2.80%
Employee Stock Purchase Plan | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	6 months	6 months
Employee Stock Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	2 years	2 years
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield	0.00%	0.00%
Volatility	59.00%	55.00%
Risk-free interest rate	2.25%	2.97%
Expected term		5 years 7 months 17 days
Weighted-average grant date fair value per share (in dollars per share)	$ 31.26	$ 7.93
Stock options | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	4 years 6 months
Stock options | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term	5 years 10 months 24 days
Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Dividend yield			0.00%
Volatility			55.00%
Risk-free interest rate, minimum			1.20%
Risk-free interest rate, maximum			1.80%
Incentive Units | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term			1 year 3 months 18 days
Incentive Units | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term			1 year 9 months 18 days

Equity-Based Compensation - S_3

Equity-Based Compensation - Schedule of Equity Award Activity (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted Stock Units (RSUs) | Parent Company
Number of Shares
Beginning balance (in shares)	4,801,536
Granted (in shares)	6,295,630
Vested (in shares)	(1,925,438)
Forfeited or canceled (in shares)	(1,499,690)
Ending balance (in shares)	7,672,038	4,801,536
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 11.11
Granted (in dollars per share)	28.48	$ 12.52	$ 7.04
Vested (in dollars per share)	11.97
Forfeited or canceled (in dollars per share)	23.58
Ending balance (in dollars per share)	$ 22.71	$ 11.11
Restricted Stock Units (RSUs) | Subsidiaries
Number of Shares
Beginning balance (in shares)	2,062,500
Vested (in shares)	(750,000)
Ending balance (in shares)	1,312,500	2,062,500
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 8.24
Vested (in dollars per share)	8.24
Ending balance (in dollars per share)	$ 8.24	$ 8.24
LLC Units
Number of Shares
Beginning balance (in shares)	3,195,322
Vested (in shares)	(1,529,664)
Forfeited or canceled (in shares)	(121,845)
Ending balance (in shares)	1,543,813	3,195,322
Weighted- Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 7.63
Vested (in dollars per share)	7.63
Forfeited or canceled (in dollars per share)	5.73
Ending balance (in dollars per share)	$ 8.72	$ 7.63

Equity-Based Compensation - S_4

Equity-Based Compensation - Schedule of Equity-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Equity-based compensation	$ 90,437	$ 72,492	$ 21,781
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Equity-based compensation	548	205	20
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Equity-based compensation	30,677	19,096	2,624
Technology and content
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Equity-based compensation	21,430	12,038	1,966
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Equity-based compensation	$ 37,782	$ 41,153	$ 17,171

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income (Loss) Before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Domestic									$ (165,074)	$ (147,717)	$ (96,814)
Foreign									2,318	1,608	602
Loss before income taxes	$ (43,347)	$ (45,058)	$ (40,621)	$ (33,730)	$ (33,914)	$ (34,069)	$ (55,077)	$ (23,049)	$ (162,756)	$ (146,109)	$ (96,212)

Income Taxes - Provision for In

Income Taxes - Provision for Income Tax Components (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
State									$ 10	$ 26	$ 10
Foreign									895	890	397
Total current tax expense									905	916	407
Deferred:
State									0	0	0
Foreign									(82)	(252)	(83)
Total deferred tax benefit									(82)	(252)	(83)
Provision for income taxes	$ 122	$ 404	$ 143	$ 154	$ 158	$ 254	$ 143	$ 109	$ 823	$ 664	$ 324

Income Taxes - Effective Income

Income Taxes - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory federal tax rate	21.00%	21.00%	34.00%
Rate benefit from flow-through entity	0.00%	0.00%	(33.80%)
Loss attributable to non-controlling interests	(5.30%)	(10.90%)	0.00%
Effect of income tax rate change	1.20%	0.00%	(1.80%)
Change in valuation allowance	(19.80%)	(10.70%)	1.40%
Foreign taxes	(0.20%)	(0.10%)	(0.30%)
Research and development credit	0.70%	0.20%	0.00%
State tax, net of federal tax effect	2.50%	0.90%	0.00%
Other	(0.60%)	(0.90%)	0.20%
Effective tax rate	(0.50%)	(0.50%)	(0.30%)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Partnership outside basis difference	$ 275,856	$ 39,133
Net operating loss carryforwards	60,973	18,591
Promissory note	13,200	0
Research and development credits	2,601	573
Interest expense carryforward	2,569	0
Operating leases	1,223
Compensation and benefits	451	324
Other	576	0
Less: Valuation allowance	(337,787)	(57,957)
Total deferred tax assets	19,662	664
Deferred tax liabilities:
Promissory note	(13,304)	0
Content library and intangible assets	(5,595)	(343)
Operating leases	(1,223)
Total deferred tax liabilities	(20,122)	(343)
Net deferred tax (liabilities) assets	$ (460)
Net deferred tax (liabilities) assets		$ 321

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($)	8 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Loss Carryforwards [Line Items]
Increase (decrease) in valuation allowance		$ 279,800,000	$ 54,900,000	$ (1,300,000)
Deferred tax asset, difference between financial reporting and tax basis for investment	$ 5,200,000	243,900,000	$ 5,200,000
Total unrecorded TRA liability		270,900,000
Unrecognized tax benefits that would affect the effective tax rate		1,100,000
Accrued interest related to unrecognized tax benefits		0
Unrecognized tax benefits that may be resolved		1,100,000
Potential decrease in unrecognized tax benefits		1,100,000
Federal
Operating Loss Carryforwards [Line Items]
Net operating loss		259,800,000
State
Operating Loss Carryforwards [Line Items]
Net operating loss		111,900,000
Research Tax Credit Carryforward | Federal
Operating Loss Carryforwards [Line Items]
Tax credit carryforward		2,500,000
Research Tax Credit Carryforward | State
Operating Loss Carryforwards [Line Items]
Tax credit carryforward		$ 1,000,000
Common Stock | Class A Common Stock
Operating Loss Carryforwards [Line Items]
Effect of exchanges of LLC Units (in shares)	1,107,448	34,892,796	1,107,448

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Benefit Activity (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized benefit—beginning of the year	$ 1,277	$ 853	$ 568
Gross increases—current period positions	686	424	285
Unrecognized benefit—end of period	$ 1,963	$ 1,277	$ 853

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								8 Months Ended		12 Months Ended
		Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018		Dec. 31, 2019		Dec. 31, 2018	Dec. 31, 2017
Numerator:
Net loss		$ (43,469)	$ (45,462)	$ (40,764)	$ (33,884)	$ (34,072)	$ (34,323)	$ (55,220)	$ (23,158)	$ (94,990)		$ (163,579)		$ (146,773)	$ (96,536)
Less: Net loss attributable to non-controlling interests										(49,660)		(50,921)		(49,660)	0
Net loss attributable to Pluralsight, Inc.										$ (45,330)		$ (112,658)		$ (97,113)	$ (96,536)
Denominator:
Weighted-average common shares./units outstanding (in shares)										63,119		94,515
Less: weighted-average common shares/units subject to time-based vesting (in shares)										(279)		0
Weighted average common shares used in computing basic and diluted net loss per unit (in shares)	[1]									62,840		94,515
Net loss per share, basic and diluted (in dollars per share)		$ (0.31)	$ (0.32)	$ (0.30)	$ (0.25)	$ (0.26)	$ (0.26)	$ (0.20)		$ (0.72)	[1]	$ (1.19)	[1]
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.’s initial public offering described in Note 1—Organization and Description of Business. See Note 17—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	12 Months Ended
	Dec. 31, 2019shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	52,168
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)	37,481
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	4,362
Purchase rights committed under the ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,340
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)	1,313
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)	7,672

Net Loss Per Share - Narrative

Net Loss Per Share - Narrative (Details)	Mar. 31, 2019$ / shares
Senior Notes Due In 2024 | Convertible Senior Notes
Debt Instrument [Line Items]
Initial capped call price (in dollars per share)	$ 58.50

Employee Benefit Plan (Details)

Employee Benefit Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Retirement Benefits [Abstract]
Matching contributions	$ 5.2	$ 3.5	$ 2.3

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Related Party Transaction [Line Items]
Payments for charity donations	$ 0.4
Chief Executive Officer
Related Party Transaction [Line Items]
Due to related parties	0.3
Expense from related parties	$ 1.3

Quarterly Financial Data (Una_3

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								8 Months Ended		12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2018		Dec. 31, 2019		Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue	$ 88,811	$ 82,620	$ 75,862	$ 69,617	$ 67,260	$ 61,553	$ 53,572	$ 49,644			$ 316,910		$ 232,029	$ 166,824
Cost of revenue	19,009	17,829	17,803	16,712	16,449	15,347	15,933	14,886			71,353		62,615	49,828
Gross profit	69,802	64,791	58,059	52,905	50,811	46,206	37,639	34,758			245,557		169,414	116,996
Operating expenses:
Sales and marketing	57,071	55,797	50,046	44,171	44,453	42,632	41,857	29,467			207,085		158,409	103,478
Technology and content	29,965	27,847	24,819	20,271	19,431	18,137	18,396	13,325			102,902		69,289	49,293
General and administrative	21,950	20,844	20,575	22,191	21,306	19,818	26,002	11,292			85,560		78,418	46,971
Total operating expenses	108,986	104,488	95,440	86,633	85,190	80,587	86,255	54,084			395,547		306,116	199,742
Loss from operations	(39,184)	(39,697)	(37,381)	(33,728)	(34,379)	(34,381)	(48,616)	(19,326)			(149,990)		(136,702)	(82,746)
Other income (expense):
Interest expense	(7,129)	(7,412)	(7,346)	(1,678)	(350)	(342)	(2,424)	(3,710)			(23,565)		(6,826)	(11,665)
Loss on debt extinguishment	0	(950)	0	0	0	0	(4,085)	0			(950)		(4,085)	(1,882)
Other income, net	2,966	3,001	4,106	1,676	815	654	48	(13)			11,749		1,504	81
Loss before income taxes	(43,347)	(45,058)	(40,621)	(33,730)	(33,914)	(34,069)	(55,077)	(23,049)			(162,756)		(146,109)	(96,212)
Provision for income taxes	(122)	(404)	(143)	(154)	(158)	(254)	(143)	(109)			(823)		(664)	(324)
Net loss	$ (43,469)	$ (45,462)	$ (40,764)	$ (33,884)	$ (34,072)	$ (34,323)	$ (55,220)	$ (23,158)	$ (94,990)		$ (163,579)		$ (146,773)	$ (96,536)
Net loss per share, basic and diluted (in dollars per share)	$ (0.31)	$ (0.32)	$ (0.30)	$ (0.25)	$ (0.26)	$ (0.26)	$ (0.20)		$ (0.72)	[1]	$ (1.19)	[1]
ASC 842 Adjustments
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		$ 0	$ 0	$ 0
Cost of revenue		4	2	2
Gross profit		(4)	(2)	(2)
Operating expenses:
Sales and marketing		70	52	40
Technology and content		48	33	27
General and administrative		27	(26)	18
Total operating expenses		145	59	85
Loss from operations		(149)	(61)	(87)
Other income (expense):
Interest expense		366	351	346
Loss on debt extinguishment		0	0	0
Other income, net		123	66	62
Loss before income taxes		340	356	321
Provision for income taxes		0	0	0
Net loss		$ 340	$ 356	$ 321
Net loss per share, basic and diluted (in dollars per share)		$ 0	$ 0	$ 0
As Previously Reported
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Revenue		$ 82,620	$ 75,862	$ 69,617
Cost of revenue		17,825	17,801	16,710
Gross profit		64,795	58,061	52,907
Operating expenses:
Sales and marketing		55,727	49,994	44,131
Technology and content		27,799	24,786	20,244
General and administrative		20,817	20,601	22,173
Total operating expenses		104,343	95,381	86,548
Loss from operations		(39,548)	(37,320)	(33,641)
Other income (expense):
Interest expense		(7,778)	(7,697)	(2,024)
Loss on debt extinguishment		(950)	0	0
Other income, net		2,878	4,040	1,614
Loss before income taxes		(45,398)	(40,977)	(34,051)
Provision for income taxes		(404)	(143)	(154)
Net loss		$ (45,802)	$ (41,120)	$ (34,205)
Net loss per share, basic and diluted (in dollars per share)		$ (0.32)	$ (0.30)	$ (0.25)
[1]	Represents net loss per share of Class A common stock and weighted-average shares of Class A common stock outstanding for the portion of the periods following the Reorganization Transactions and Pluralsight, Inc.’s initial public offering described in Note 1—Organization and Description of Business. See Note 17—Net Loss Per Share for additional details.

Uncategorized Items - ps10-ka12

Label	Element	Value
Temporary Equity, Elimination as Part of Reorganization, Shares	ps_TemporaryEquityEliminationasPartofReorganizationShares	48,447,880
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation	us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	$ 16,905,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	582,041,000
Shares Issued, Value, Share-based Payment Arrangement, Forfeited	us-gaap_StockIssuedDuringPeriodValueShareBasedCompensationForfeited	0
Adjustments To Additional Paid In Capital, Settlement Of Equity Appreciation Rights	ps_AdjustmentsToAdditionalPaidInCapitalSettlementOfEquityAppreciationRights	325,000
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	19,996,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	22,278,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	50,673,000
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	176,275,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	324,706,000
Temporary Equity, Elimination as Part of Reorganization	us-gaap_TemporaryEquityEliminationAsPartofReorganization	582,041,000
Stock Issued During Period, Value, Employee Stock Purchase Plan	us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan	12,538,000
Stock Issued During Period, Value, Restricted Stock Award, Gross	us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross	0
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	840,000
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	0
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(94,990,000)
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(51,783,000)
Stock Issued During Period, Value, Warrants Exercised	ps_StockIssuedDuringPeriodValueWarrantsExercised	0
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	0
Adjustments to Additional Paid in Capital, Warrant Issued	us-gaap_AdjustmentsToAdditionalPaidInCapitalWarrantIssued	984,000
Stock Issued During Period, Value, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodValueRescissionAgreementTransaction	0
Temporary Equity, Accretion to Redemption Value	us-gaap_TemporaryEquityAccretionToRedemptionValue	176,275,000
AOCI Including Portion Attributable to Noncontrolling Interest [Member]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(44,000)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(18,000)
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	(4,000)
Noncontrolling Interest [Member]
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax	(50,000)
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	10,273,000
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	(49,660,000)
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	(1,723,000)
Additional Paid-in Capital [Member]
Share-based Payment Arrangement, Decrease for Tax Withholding Obligation	us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation	16,905,000
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	582,030,000
Adjustments To Additional Paid In Capital, Settlement Of Equity Appreciation Rights	ps_AdjustmentsToAdditionalPaidInCapitalSettlementOfEquityAppreciationRights	325,000
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	50,673,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	324,704,000
Stock Issued During Period, Value, Employee Stock Purchase Plan	us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan	12,537,000
Stock Issued During Period, Value, Stock Options Exercised	us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised	840,000
Noncontrolling Interest, Increase from Sale of Parent Equity Interest	us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest	(474,007,000)
Stock Issued During Period, Value, Conversion of Units	us-gaap_StockIssuedDuringPeriodValueConversionOfUnits	1,723,000
Noncontrolling Interest, Increase From Reorganization	ps_NoncontrollingInterestIncreaseFromReorganization	(24,371,000)
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	9,723,000
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	153,013,000
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	(51,783,000)
Net Income (Loss), Including Portion Attributable to Nonredeemable Noncontrolling Interest	us-gaap_NetIncomeLossIncludingPortionAttributableToNonredeemableNoncontrollingInterest	(45,330,000)
Member Units [Member]
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue	22,278,000
Preferred Stock, Accretion of Redemption Discount	us-gaap_PreferredStockAccretionOfRedemptionDiscount	$ 23,262,000
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
Common Class C [Member] | Common Stock [Member]
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 1,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	14,048,138
Stock Issued During Period, Shares, Conversion of Units	us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits	(36,000)
Stock Issued During Period, Shares, Restricted Stock Award, Gross	us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross	423,862
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	150,173
Common Class B [Member] | Common Stock [Member]
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 6,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod	4,460
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	58,111,572
Stock Issued During Period, Shares, Conversion of Units	us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits	(1,071,448)
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	455,217
Common Class A [Member] | Common Stock [Member]
Stock Issued During Period, Value, Conversion of Convertible Securities, Net of Adjustments	us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecuritiesNetOfAdjustments	$ 4,000
Stock Issued During Period, Value, New Issues	us-gaap_StockIssuedDuringPeriodValueNewIssues	$ 2,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised	61,418
Stock Issued During Period, Value, Employee Stock Purchase Plan	us-gaap_StockIssuedDuringPeriodValueEmployeeStockPurchasePlan	$ 1,000
Stock Issued During Period, Shares, New Issues	us-gaap_StockIssuedDuringPeriodSharesNewIssues	23,805,000
Stock Issued During Period, Shares, Conversion of Convertible Securities	us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities	39,110,660
Stock Issued During Period, Shares, Restricted Stock Award, Gross	us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross	608,488
Stock Issued During Period, Shares, Rescission Agreement Transaction	ps_StockIssuedDuringPeriodSharesRescissionAgreementTransaction	(605,390)
Stock Issued During Period, Shares, Employee Stock Purchase Plans	us-gaap_StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans	836,365