Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Sep. 30, 2022	Dec. 31, 2021
Other assets at fair value		$ 40,496	$ 26,676
Accrued expenses and other liabilities at fair value		$ 10,011	$ 13,095
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001
Common stock, authorized (in shares)		700,000,000	700,000,000
Common stock, issued (in shares)		81,831,178	83,659,665
Common stock, outstanding (in shares)		81,831,178	83,659,665
Assets
Cash		$ 683,970	$ 986,608
Restricted cash		145,956	204,633
Loans (at fair value)		700,455	252,477
Other assets (includes $26,676 and $40,496 at fair value as of December 31, 2021 and September 30, 2022, respectively)		131,702	129,392
Total assets	[1]	1,915,310	1,820,455
Other assets at fair value		40,496	26,676
Liabilities:
Borrowings		918,917	695,432
Accrued expenses and other liabilities (includes $13,095 and $10,011 at fair value as of December 31, 2021 and September 30, 2022, respectively)		73,647	103,418
Total liabilities	[1]	1,196,742	1,013,377
Total stockholders’ equity		718,568	807,078
Variable Interest Entity, Primary Beneficiary
Other assets at fair value		3,163	7,571
Assets
Cash		949	7,700
Restricted cash		31,602	79,561
Loans (at fair value)		674,955	245,972
Other assets (includes $26,676 and $40,496 at fair value as of December 31, 2021 and September 30, 2022, respectively)		10,920	8,792
Total assets		718,426	342,025
Other assets at fair value		3,163	7,571
Liabilities:
Borrowings		269,663	48,536
Accrued expenses and other liabilities (includes $13,095 and $10,011 at fair value as of December 31, 2021 and September 30, 2022, respectively)		2,268	778
Total liabilities		271,931	49,314
Total stockholders’ equity		$ 446,495	$ 292,711

[1] The following table presents information on assets and liabilities related to variable interest entities (“VIEs”) that are consolidated by Upstart Holdings, Inc. at December 31, 2021 and September 30, 2022. The assets in the table below may only be used to settle obligations of consolidated VIEs and are in excess of those obligations. The holders of the beneficial interests do not have recourse to the general credit of Upstart Holdings, Inc. The assets and liabilities in the table below include third-party assets and liabilities of consolidated VIEs and exclude intercompany balances that eliminate in consolidation. December 31,September 30,20212022AssetsCash$7,700 $949 Restricted cash79,561 31,602 Loans (at fair value)245,972 674,955  Other assets (includes $7,571 and $3,163 at fair value as of December 31, 2021 and September 30, 2022, respectively) 8,792 10,920 Total assets$342,025 $718,426 LiabilitiesBorrowings$48,536 $269,663 Accrued expenses and other liabilities778 2,268 Total liabilities49,314 271,931 Total net assets$292,711 $446,495