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v3.22.4

Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 362,368 | $ 300,538
Net unrealized losses | 30,160 | 0
Accrued expenses not currently deductible | 12,949 | 14,307
Unrecorded tax benefits | 12,916 | 11,016
Research and development costs | 10,929 | 0
Stock-based compensation plans | 9,624 | 10,174
Operating loss carryovers | 300 | 394
Other | 4,618 | 2,415
Total deferred tax assets | 443,864 | 338,844
Deferred tax liabilities: |  |
Student loan premiums and discounts, net | 14,065 | 12,396
Fixed assets | 9,347 | 10,131
Federal deferred for state receivable | 2,111 | 1,921
Research and development costs | 0 | 8,710
Net unrealized gains | 0 | 6,459
Other | 397 | 396
Total deferred tax liabilities | 25,920 | 40,013
Net deferred tax assets | $ 417,944 | $ 298,831

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