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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 85,100 | $ 62,603
Stock-based compensation plans | 9,312 | 10,216
Deferred revenue | 1,081 | 782
Operating loss carryovers | 0 | 4,186
Accrued expenses not currently deductible | 12,896 | 5,356
Unrecorded tax benefits | 5,106 | 3,781
Market value adjustments on student loans, investments and derivatives | 1,460 | 1,974
Other | 953 | 436
Total deferred tax assets | 115,908 | 89,334
Deferred tax liabilities: |  |
Gains on repurchased debt | 0 | 40,175
Fixed assets | 7,150 | 5,303
Acquired intangible assets | 5,179 | 4,595
Unrealized gains | 3,436 | 1,104
Federal deferred for state receivable | 2,083 | 3,584
Federal deferred for state receivable | 1,971 | 1,051
Other | 285 | 298
Total deferred tax liabilities | 20,104 | 56,110
Net deferred tax assets | $ 95,804 | $ 33,224

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