Condensed Consolidated Balance Sheets - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Assets
Cash		$ 443,672,000	$ 422,411,000
Restricted cash		66,221,000	110,056,000
Loans (at fair value)		837,565,000	1,010,421,000
Property, equipment, and software, net		47,010,000	44,168,000
Operating lease right of use assets		80,349,000	86,335,000
Beneficial interests (at fair value)		28,664,000	0
Non-marketable equity securities		41,250,000	41,250,000
Goodwill		67,062,000	67,062,000
Other assets (includes $42,648 and $47,585 at fair value as of December 31, 2022 and June 30, 2023, respectively)		151,919,000	154,351,000
Total assets	[1]	1,763,712,000	1,936,054,000
Liabilities:
Accounts payable		6,937,000	18,715,000
Payable to investors		44,049,000	90,777,000
Borrowings		930,653,000	986,394,000
Accrued expenses and other liabilities (includes $8,820 and $6,927 at fair value as of December 31, 2022 and June 30, 2023, respectively)		47,689,000	66,946,000
Operating lease liabilities		96,239,000	100,787,000
Total liabilities	[1]	1,125,567,000	1,263,619,000
Stockholders’ equity:
Common stock, $0.0001 par value; 700,000,000 shares authorized; 81,259,676 and 83,811,484 shares issued and outstanding as of December 31, 2022 and June 30, 2023, respectively		8,000	8,000
Additional paid-in capital		838,000,000	714,871,000
Accumulated deficit		(199,863,000)	(42,444,000)
Total stockholders’ equity		638,145,000	672,435,000
Total liabilities and stockholders’ equity		$ 1,763,712,000	$ 1,936,054,000

[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 June 30, 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,June 30,20222023AssetsCash$838 $1,650 Restricted cash13,147 11,435 Loans (at fair value)958,822 807,165  Other assets (includes $2,244 and $11,039 at fair value as of December 31, 2022 and June 30, 2023, respectively) 11,674 17,822 Total assets$984,481 $838,072 LiabilitiesBorrowings$336,452 $279,179 Accrued expenses and other liabilities1,378 1,547 Total liabilities337,830 280,726 Total net assets$646,651 $557,346