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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 354,412 | $ 362,368
Net unrealized losses | 24,176 | 30,160
Accrued expenses not currently deductible | 16,297 | 12,949
Unrecorded tax benefits | 11,568 | 12,916
Research and development costs | 26,519 | 10,929
Stock-based compensation plans | 10,847 | 9,624
Acquired intangible assets | 14,536 | 781
Operating loss carryovers | 26 | 300
Other | 1,426 | 3,837
Total deferred tax assets | 459,807 | 443,864
Deferred tax liabilities: |  |
Student loan premiums and discounts, net | 15,908 | 14,065
Fixed assets | 8,533 | 9,347
Federal deferred for state receivable | 1,171 | 2,111
Other | 614 | 397
Total deferred tax liabilities | 26,226 | 25,920
Net deferred tax assets | $ 433,581 | $ 417,944

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