Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Assets:
Student loans receivable (net of allowance for loan losses)	$ 25,615,434	$ 28,324,552
Cash and cash equivalents:
Cash and cash equivalents - not held at a related party	7,678	11,379
Cash and cash equivalents - held at a related party	59,476	52,150
Total cash and cash equivalents	67,154	63,529
Investments and notes receivable	257,528	303,681
Restricted cash and investments	872,874	832,624
Restricted cash - due to customers	91,505	144,771
Accrued interest receivable	381,804	383,825
Accounts receivable (net of allowance for doubtful accounts)	53,408	51,345
Goodwill	147,312	146,000
Intangible assets, net	50,964	51,062
Property and equipment, net	107,505	80,482
Other assets	9,647	8,583
Fair value of derivative instruments	14,476	28,690
Total assets	27,669,611	30,419,144
Liabilities:
Bonds and notes payable	25,320,878	28,105,921
Accrued interest payable	42,840	31,507
Other liabilities	168,239	169,906
Due to customers	91,505	144,771
Fair value of derivative instruments	65,053	74,881
Total liabilities	25,688,515	28,526,986
Nelnet, Inc. shareholders' equity:
Preferred stock	0	0
Additional paid-in capital	224	0
Retained earnings	1,971,862	1,881,708
Accumulated other comprehensive (loss) earnings	(424)	2,284
Total Nelnet, Inc. shareholders' equity	1,972,085	1,884,432
Noncontrolling interest	9,011	7,726
Total equity	1,981,096	1,892,158
Total liabilities and equity	27,669,611	30,419,144
Common Class A [Member]
Nelnet, Inc. shareholders' equity:
Common stock	308	325
Total equity	308	325
Common Class B [Member]
Nelnet, Inc. shareholders' equity:
Common stock	115	115
Total equity	115	115
Variable Interest Entity, Primary Beneficiary [Member]
Assets:
Student loans receivable (net of allowance for loan losses)	25,797,430	28,499,180
Cash and cash equivalents:
Restricted cash and investments	807,313	814,294
Other assets	382,592	384,230
Liabilities:
Bonds and notes payable	25,680,338	28,405,133
Other liabilities	421,983	353,607
Fair value of derivative instruments	39,169	64,080
Equity:
Net assets of consolidated variable interest entities	$ 845,845	$ 874,884