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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2019
Dec. 31, 2018
Deferred tax assets:    
Loan reserves $ 109,369 $ 85,100
Stock-based compensation plans 10,022 9,312
Deferred revenue 1,017 1,081
Operating loss carryovers 0 0
Accrued expenses not currently deductible 12,599 12,896
Net unrealized losses 2,124 0
Unrecorded tax benefits 6,049 5,106
Market value adjustments on student loans, investments and derivatives 0 1,460
Other 874 953
Total deferred tax assets 142,054 115,908
Deferred tax liabilities:    
Fixed assets 10,475 7,150
Acquired intangible assets 5,453 5,179
Market value adjustments on student loans, investments and derivatives 3,175 0
Net unrealized gains 0 3,436
Federal deferred for state receivable 5,368 2,083
Student loan premiums and discounts, net 3,398 1,971
Other 285 285
Total deferred tax liabilities 28,154 20,104
Net deferred tax assets $ 113,900 $ 95,804