Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023
Other assets at fair value		$ 70,676	$ 48,897
Accrued expenses and other liabilities at fair value		$ 18,671	$ 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)		90,998,255	86,330,303
Common stock, outstanding (in shares)		90,998,255	86,330,303
Loans held in consolidated securitization		$ 118,500	$ 179,100
Assets
Cash		445,274	368,405
Restricted cash		210,493	99,382
Loans (at fair value)	[1]	656,120	1,156,413
Other assets (includes $5,958 and $2,139 at fair value as of December 31, 2023 and September 30, 2024, respectively)		172,652	146,227
Total assets	[2]	1,808,980	2,017,100
Liabilities
Payable to investors		60,778	53,580
Borrowings		887,367	1,040,424
Payable to securitization note holders (at fair value)		100,335	141,416
Accrued expenses and other liabilities		111,616	84,051
Total liabilities	[2]	1,213,444	1,381,795
Total stockholders’ equity		595,536	635,305
Variable Interest Entity, Primary Beneficiary
Other assets at fair value		2,139	5,958
Assets
Cash		2,041	1,603
Restricted cash		50,231	23,450
Loans (at fair value)		624,318	1,147,423
Other assets (includes $5,958 and $2,139 at fair value as of December 31, 2023 and September 30, 2024, respectively)		13,024	22,917
Total assets		689,614	1,195,393
Liabilities
Payable to investors		154	121
Borrowings		170,085	387,440
Payable to securitization note holders (at fair value)		100,335	141,416
Accrued expenses and other liabilities		4,774	1,975
Total liabilities		275,348	530,952
Total stockholders’ equity		$ 414,266	$ 664,441

[1] Includes $179.1 million and $118.5 million of loans, at fair value, contributed as collateral for the consolidated securitization as of December 31, 2023 and September 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 September 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,September 30,20232024AssetsCash$1,603 $2,041 Restricted cash23,450 50,231 Loans (at fair value)1,147,423 624,318  Other assets (includes $5,958 and $2,139 at fair value as of December 31, 2023 and September 30, 2024, respectively) 22,917 13,024 Total assets$1,195,393 $689,614 LiabilitiesPayable to investors$121 $154 Borrowings387,440 170,085 Payable to securitization note holders (at fair value)141,416 100,335 Accrued expenses and other liabilities1,975 4,774 Total liabilities530,952 275,348 Total net assets$664,441 $414,266