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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 300,538 | $ 356,296
Stock-based compensation plans | 10,174 | 10,914
Deferred revenue | 1,318 | 1,441
Operating loss carryovers | 394 | 83
Accrued expenses not currently deductible | 14,307 | 13,139
Net unrealized losses | 0 | 9,047
Unrecorded tax benefits | 11,016 | 6,997
Other | 1,097 | 1,003
Total deferred tax assets | 338,844 | 398,920
Deferred tax liabilities: |  |
Fixed assets | 10,131 | 11,098
Acquired intangible assets | 8,710 | 7,767
Market value adjustments on student loans, investments and derivatives | 33 | 5,651
Net unrealized gains | 6,459 | 0
Federal deferred for state receivable | 1,921 | 7,456
Student loan premiums and discounts, net | 12,396 | 11,336
Other | 363 | 307
Total deferred tax liabilities | 40,013 | 43,615
Net deferred tax assets | $ 298,831 | $ 355,305

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