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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Dec. 31, 2021
Dec. 31, 2020
Deferred tax assets:    
Loan reserves $ 300,538 $ 356,296
Stock-based compensation plans 10,174 10,914
Deferred revenue 1,318 1,441
Operating loss carryovers 394 83
Accrued expenses not currently deductible 14,307 13,139
Net unrealized losses 0 9,047
Unrecorded tax benefits 11,016 6,997
Other 1,097 1,003
Total deferred tax assets 338,844 398,920
Deferred tax liabilities:    
Fixed assets 10,131 11,098
Acquired intangible assets 8,710 7,767
Market value adjustments on student loans, investments and derivatives 33 5,651
Net unrealized gains 6,459 0
Federal deferred for state receivable 1,921 7,456
Student loan premiums and discounts, net 12,396 11,336
Other 363 307
Total deferred tax liabilities 40,013 43,615
Net deferred tax assets $ 298,831 $ 355,305