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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 109,369 | $ 85,100
Stock-based compensation plans | 10,022 | 9,312
Deferred revenue | 1,017 | 1,081
Operating loss carryovers | 0 | 0
Accrued expenses not currently deductible | 12,599 | 12,896
Net unrealized losses | 2,124 | 0
Unrecorded tax benefits | 6,049 | 5,106
Market value adjustments on student loans, investments and derivatives | 0 | 1,460
Other | 874 | 953
Total deferred tax assets | 142,054 | 115,908
Deferred tax liabilities: |  |
Fixed assets | 10,475 | 7,150
Acquired intangible assets | 5,453 | 5,179
Market value adjustments on student loans, investments and derivatives | 3,175 | 0
Net unrealized gains | 0 | 3,436
Federal deferred for state receivable | 5,368 | 2,083
Student loan premiums and discounts, net | 3,398 | 1,971
Other | 285 | 285
Total deferred tax liabilities | 28,154 | 20,104
Net deferred tax assets | $ 113,900 | $ 95,804

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