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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Loan reserves | $ 376,029 | $ 354,412
Net unrealized losses | 21,209 | 24,176
Accrued expenses not currently deductible | 19,841 | 16,297
Unrecorded tax benefits | 12,008 | 11,568
Research and development costs | 38,119 | 26,519
Stock-based compensation plans | 12,885 | 10,847
Acquired intangible assets | 16,394 | 14,536
Operating loss carryovers | 0 | 26
Other | 1,785 | 1,426
Total deferred tax assets | 498,270 | 459,807
Deferred tax liabilities: |  |
Student loan premiums and discounts, net | 22,873 | 15,908
Fixed assets | 7,708 | 8,533
Federal deferred for state receivable | 1,908 | 1,171
Other | 402 | 614
Total deferred tax liabilities | 32,891 | 26,226
Net deferred tax assets | $ 465,379 | $ 433,581

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