Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Mar. 31, 2023	Dec. 31, 2022
Other assets at fair value		$ 44,096	$ 42,648
Accrued expenses and other liabilities at fair value		$ 7,591	$ 8,820
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)		82,600,748	81,259,676
Common stock, outstanding (in shares)		82,600,748	81,259,676
Assets
Cash		$ 386,942	$ 422,411
Restricted cash		64,917	110,056
Loans (at fair value)		982,229	1,010,421
Other assets (includes $2,244 and $1,456 at fair value as of December 31, 2022 and March 31, 2023, respectively)		134,399	138,720
Total assets	[1]	1,821,720	1,936,054
Other assets at fair value		44,096	42,648
Liabilities
Accrued expenses and other liabilities		46,991	66,946
Borrowings		1,000,871	986,394
Total liabilities	[1]	1,194,512	1,263,619
Total stockholders’ equity		627,208	672,435
Variable Interest Entity, Primary Beneficiary
Other assets at fair value		1,456	2,244
Assets
Cash		13,802	838
Restricted cash		18,401	13,147
Loans (at fair value)		952,445	958,822
Other assets (includes $2,244 and $1,456 at fair value as of December 31, 2022 and March 31, 2023, respectively)		11,209	11,674
Total assets		995,857	984,481
Other assets at fair value		1,456	2,244
Liabilities
Accrued expenses and other liabilities		1,314	1,378
Borrowings		350,164	336,452
Total liabilities		351,478	337,830
Total stockholders’ equity		$ 644,379	$ 646,651

[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, 2022 and March 31, 2023. 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,March 31,20222023AssetsCash$838 $13,802 Restricted cash13,147 18,401 Loans (at fair value)958,822 952,445  Other assets (includes $2,244 and $1,456 at fair value as of December 31, 2022 and March 31, 2023, respectively) 11,674 11,209 Total assets$984,481 $995,857 LiabilitiesBorrowings$336,452 $350,164 Accrued expenses and other liabilities1,378 1,314 Total liabilities337,830 351,478 Total net assets$646,651 $644,379