Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Jun. 30, 2023	Dec. 31, 2022
Accrued expenses and other liabilities at fair value		$ 6,927	$ 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)		83,811,484	81,259,676
Common stock, outstanding (in shares)		83,811,484	81,259,676
Assets
Cash		$ 443,672	$ 422,411
Restricted cash		66,221	110,056
Loans (at fair value)		837,565	1,010,421
Other assets (includes $2,244 and $11,039 at fair value as of December 31, 2022 and June 30, 2023, respectively)		151,919	154,351
Total assets	[1]	1,763,712	1,936,054
Other assets at fair value		47,585	42,648
Liabilities
Borrowings		930,653	986,394
Accrued expenses and other liabilities		47,689	66,946
Total liabilities	[1]	1,125,567	1,263,619
Total stockholders’ equity		638,145	672,435
Variable Interest Entity, Primary Beneficiary
Assets
Cash		1,650	838
Restricted cash		11,435	13,147
Loans (at fair value)		807,165	958,822
Other assets (includes $2,244 and $11,039 at fair value as of December 31, 2022 and June 30, 2023, respectively)		17,822	11,674
Total assets		838,072	984,481
Other assets at fair value		11,039	2,244
Liabilities
Borrowings		279,179	336,452
Accrued expenses and other liabilities		1,547	1,378
Total liabilities		280,726	337,830
Total stockholders’ equity		$ 557,346	$ 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 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