Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
Other assets at fair value		$ 50,860	$ 48,897
Accrued expenses and other liabilities at fair value		$ 16,663	$ 10,510
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)		89,084,180	86,330,303
Common stock, outstanding (in shares)		89,084,180	86,330,303
Loans held in consolidated securitization		$ 135,100	$ 179,100
Assets
Cash		374,791	368,405
Restricted cash		185,827	99,382
Loans (at fair value)	[1]	820,628	1,156,413
Other assets (includes $5,958 and $5,123 at fair value as of December 31, 2023 and June 30, 2024, respectively)		143,990	146,227
Total assets	[2]	1,820,224	2,017,100
Liabilities
Payable to investors		65,502	53,580
Borrowings		912,727	1,040,424
Payable to securitization note holders (at fair value)		113,652	141,416
Accrued expenses and other liabilities		77,259	84,051
Total liabilities	[2]	1,225,514	1,381,795
Total stockholders’ equity		594,710	635,305
Variable Interest Entity, Primary Beneficiary
Other assets at fair value		5,123	5,958
Assets
Cash		524	1,603
Restricted cash		61,084	23,450
Loans (at fair value)		803,111	1,147,423
Other assets (includes $5,958 and $5,123 at fair value as of December 31, 2023 and June 30, 2024, respectively)		18,136	22,917
Total assets		882,855	1,195,393
Liabilities
Payable to investors		14	121
Borrowings		258,203	387,440
Payable to securitization note holders (at fair value)		113,652	141,416
Accrued expenses and other liabilities		3,036	1,975
Total liabilities		374,905	530,952
Total stockholders’ equity		$ 507,950	$ 664,441

[1] Includes $179.1 million and $135.1 million of loans, at fair value, contributed as collateral for the consolidated securitization as of December 31, 2023 and June 30, 2024, respectively. Refer to “Note 6. Fair Value Measurement” for details.

[2] 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, 2023 and June 30, 2024. The assets in the table below may only be used to settle obligations of consolidated VIEs and are in excess of those obligations. The liabilities in the table below include liabilities for which creditors 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 30,20232024AssetsCash$1,603 $524 Restricted cash23,450 61,084 Loans (at fair value)1,147,423 803,111  Other assets (includes $5,958 and $5,123 at fair value as of December 31, 2023 and June 30, 2024, respectively) 22,917 18,136 Total assets$1,195,393 $882,855 LiabilitiesPayable to investors$121 $14 Borrowings387,440 258,203 Payable to securitization note holders (at fair value)141,416 113,652 Accrued expenses and other liabilities1,975 3,036 Total liabilities530,952 374,905 Total net assets$664,441 $507,950