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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($)
$ in Millions
Dec. 31, 2022
Dec. 31, 2021
Deferred tax assets:    
Loan reserves $ 297 $ 381
Education loan premiums and discounts, net 41 40
Accrued expenses not currently deductible 33 49
Operating loss and credit carryovers 12 12
Stock-based compensation plans 5 5
Other 19 23
Total deferred tax assets 407 510
Deferred tax liabilities:    
Market value adjustments on education loans, investments and derivatives 201 30
Acquired intangible assets 22 18
Original issue discount on borrowings 13 12
Other 11 8
Total deferred tax liabilities 247 68
Net deferred tax assets $ 160 $ 442