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v3.20.4

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 356,296 | $ 109,369
Stock-based compensation plans | 10,914 | 10,022
Deferred revenue | 1,441 | 1,017
Operating loss carryovers | 83 | 0
Accrued expenses not currently deductible | 13,139 | 12,599
Net unrealized losses | 9,047 | 2,124
Unrecorded tax benefits | 6,997 | 6,049
Market value adjustments on student loans, investments and derivatives | 0 | 0
Other | 1,003 | 874
Total deferred tax assets | 398,920 | 142,054
Deferred tax liabilities: |  |
Fixed assets | 11,098 | 10,475
Acquired intangible assets | 7,767 | 5,453
Market value adjustments on student loans, investments and derivatives | 5,651 | 3,175
Net unrealized gains | 0 | 0
Federal deferred for state receivable | 7,456 | 5,368
Student loan premiums and discounts, net | 11,336 | 3,398
Other | 307 | 285
Total deferred tax liabilities | 43,615 | 28,154
Net deferred tax assets | $ 355,305 | $ 113,900

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