Nelnet (NNI) 10-K 27 Feb 14 2013 Q4 Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information Document (USD $)	12 Months Ended
	Dec. 31, 2013	Jan. 31, 2014	Jan. 31, 2014
		Common Class A [Member]	Common Class B [Member]
Document Information [Line Items]	'	'	'
Entity Registrant Name	'NELNET INC	'	'
Document Type	'10-K	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Common Stock, Shares Outstanding	'	34,879,315	11,495,377
Entity Public Float	$940,529,761	'	'
Amendment Flag	'false	'	'
Entity Central Index Key	'0001258602	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'No	'	'
Entity Filer Category	'Accelerated Filer	'	'
Entity Well-known Seasoned Issuer	'No	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'Q4	'	'

Consolidated_Balance_Sheets_un

Consolidated Balance Sheets (unaudited) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Assets:	'	'
Student loans receivable, net	$25,907,589,000	$24,830,621,000
Cash and cash equivalents:	'	'
Cash and cash equivalents - not held at a related party	8,537,000	7,567,000
Cash and cash equivalents - held at a related party	54,730,000	58,464,000
Total cash and cash equivalents	63,267,000	66,031,000
Investments	192,040,000	83,312,000
Restricted cash and investments	735,123,000	815,462,000
Restricted cash - due to customers	167,576,000	96,516,000
Accrued interest receivable	314,553,000	307,518,000
Accounts receivable (net of allowance for doubtful accounts)	56,072,000	63,638,000
Goodwill	117,118,000	117,118,000
Intangible assets, net	6,132,000	9,393,000
Property and equipment, net	33,829,000	31,869,000
Other assets	115,043,000	88,976,000
Fair value of derivative instruments	62,507,000	97,441,000
Total assets	27,770,849,000	26,607,895,000
Liabilities:	'	'
Bonds and notes payable	25,955,289,000	25,098,835,000
Accrued interest payable	21,725,000	14,770,000
Other liabilities	164,300,000	161,671,000
Due to customers	167,576,000	96,516,000
Fair value of derivative instruments	17,969,000	70,890,000
Total liabilities	26,326,859,000	25,442,682,000
Nelnet, Inc. shareholders' equity:	'	'
Preferred stock, $0.01 par value. Authorized 50,000,000 shares; no shares issued or outstanding	0	0
Common stock:	'	'
Additional paid-in capital	24,887,000	32,540,000
Retained earnings	1,413,492,000	1,129,389,000
Accumulated other comprehensive earnings	4,819,000	2,813,000
Total Nelnet, Inc. shareholders' equity	1,443,662,000	1,165,208,000
Noncontrolling interest	328,000	5,000
Total equity	1,443,990,000	1,165,213,000
Commitments and contingencies	'	'
Total liabilities and equity	27,770,849,000	26,607,895,000
Common Class A [Member]	'	'
Common stock:	'	'
Common stock	349,000	351,000
Common Class B [Member]	'	'
Common stock:	'	'
Common stock	115,000	115,000
Variable Interest Entity, Primary Beneficiary [Member]	'	'
Assets:	'	'
Student loans receivable, net	26,020,629,000	24,920,130,000
Cash and cash equivalents:	'	'
Restricted cash and investments	732,771,000	753,511,000
Other assets	313,748,000	306,454,000
Fair value of derivative instruments	36,834,000	82,841,000
Liabilities:	'	'
Bonds and notes payable	-26,244,222,000	-25,209,341,000
Other liabilities	-303,142,000	-348,364,000
Commitments and contingencies	'	'
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net	$556,618,000	$505,231,000

Consolidated_Balance_Sheets_un1

Consolidated Balance Sheets (unaudited) (Parentheticals) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Allowance for loan losses	$55,122	$51,902
Allowance for doubtful accounts (in Dollars)	$6,045	$1,529
Preferred stock, par value (in Dollars per share)	$0.01	$0.01
Preferred stock, authorized shares	50,000,000	50,000,000
Preferred stock, issued shares	0	0
Preferred stock, outstanding shares	0	0
Common Class A [Member]	'	'
Par value (in Dollars per share)	$0.01	$0.01
Shares authorized	600,000,000	600,000,000
Shares issued	34,881,338	35,116,913
Shares outstanding	34,881,338	35,116,913
Common Class B [Member]	'	'
Par value (in Dollars per share)	$0.01	$0.01
Shares authorized	60,000,000	60,000,000
Shares issued	11,495,377	11,495,377
Shares outstanding	11,495,377	11,495,377

Consolidated_Statements_of_Inc

Consolidated Statements of Income (unaudited) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest income:	'	'	'
Loan interest	$638,142	$609,237	$589,686
Investment interest	6,668	4,616	3,168
Total interest income	644,810	613,853	592,854
Interest expense:	'	'	'
Interest on bonds and notes payable	230,935	268,566	228,289
Net interest income	413,875	345,287	364,565
Provision for loan losses	18,500	21,500	21,250
Net interest income (loss) after provision for loan losses	395,375	323,787	343,315
Other income (expense):	'	'	'
Loan and guaranty servicing fees	243,428	209,748	175,657
Tuition payment processing and campus commerce revenue	80,682	74,410	67,797
Enrollment services revenue	98,078	117,925	130,470
Other income	46,298	39,476	29,513
Gain on sale of loans and debt repurchases	11,699	4,139	8,340
Derivative market value and foreign currency adjustments and derivative settlements, net	18,957	-61,416	-25,647
Total other income (expense)	499,142	384,282	386,130
Operating expenses:	'	'	'
Salaries and benefits	196,169	192,826	177,951
Cost to provide enrollment services	64,961	78,375	86,548
Depreciation and amortization	18,311	33,625	29,744
Other	149,542	128,738	113,415
Total operating expenses	428,983	433,564	407,658
Income before income taxes	465,534	274,505	321,787
Income tax expense	-161,193	-96,077	-117,452
Net income (loss)	304,341	178,428	204,335
Net income attributable to noncontrolling interest	1,669	431	0
Comprehensive (Income) Loss, Net of Tax, Attributable to Noncontrolling Interest	'	'	0
Net income attributable to Nelnet, Inc.	$302,672	$177,997	$204,335
Earnings per common share:	'	'	'
Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$6.50	$3.76	$4.24
Weighted average common shares outstanding - basic and diluted	46,570,314	47,369,331	48,157,403

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (unaudited) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income	$304,341	$178,428	$204,335
Available-for-sale securities:	'	'	'
Unrealized holding gains arising during period, net	9,134	10,230	0
Less reclassification adjustment for gains recognized in net income, net of losses	-5,938	-5,798	0
Income tax effect	-1,190	-1,619	0
Total other comprehensive income	2,006	2,813	0
Comprehensive income	306,347	181,241	204,335
Comprehensive income attributable to noncontrolling interest	'	'	0
Comprehensive income attributable to Nelnet, Inc.	$304,678	$180,810	$204,335

Consolidated_Statements_of_Sha

Consolidated Statements of Shareholders' Equity (unaudited) (USD $)

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

In Thousands, except Share data, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Preferred Stock [Member]

Preferred Stock [Member]

Preferred Stock [Member]

Preferred Stock [Member]

Common Class A [Member]

Common Class A [Member]

Common Class A [Member]

Common Class A [Member]

Common Class B [Member]

Common Class B [Member]

Common Class B [Member]

Common Class B [Member]

Additional paid-in capital [Member]

Additional paid-in capital [Member]

Additional paid-in capital [Member]

Additional paid-in capital [Member]

Retained earnings [Member]

Retained earnings [Member]

Retained earnings [Member]

Retained earnings [Member]

Accumulated other comprehensive earnings [Member]

Accumulated other comprehensive earnings [Member]

Accumulated other comprehensive earnings [Member]

Employee notes receivable [Member]

Employee notes receivable [Member]

Employee notes receivable [Member]

Employee notes receivable [Member]

Noncontrolling interest [Member]

Noncontrolling interest [Member]

Noncontrolling interest [Member]

Increase (Decrease) in Stockholders' Equity [Roll Forward]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance (in Shares)

'

'

'

0

0

0

0

35,116,913

35,643,102

36,846,353

34,881,338

11,495,377

11,495,377

11,495,377

11,495,377

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Balance

$1,165,213

$1,066,205

$906,633

$0

$0

$0

$0

$351

$356

$368

$349

$115

$115

$115

$115

$32,540

$49,245

$76,263

$24,887

$1,129,389

$1,017,629

$831,057

$1,413,492

$2,813

'

$4,819

($1,140)

($1,170)

$0

$0

$5

'

$328

Noncontrolling Interest, Increase from Sale of Parent Equity Interest

5

5

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5

5

'

Net income attributable to Nelnet, Inc.

302,672

177,997

204,335

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

302,672

177,997

204,335

'

'

'

'

'

'

'

'

'

'

'

Net income attributable to noncontrolling interest

1,669

431

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-1,669

-431

'

Net income

304,341

178,428

204,335

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other comprehensive earnings

2,006

2,813

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,006

2,813

'

'

'

'

'

'

'

'

Distribution made to noncontrolling interest

-1,351

-431

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,351

431

'

Cash dividend on Class A and Class B common stock

-18,569

-66,237

-17,763

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-18,569

-66,237

-17,763

'

'

'

'

'

'

'

'

'

'

'

Contingency payment related to business combination

'

'

-5,893

'

'

'

'

'

'

'

'

'

'

'

'

'

'

-5,893

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock, net of forfeitures

2,379

3,916

4,696

'

'

'

'

2

3

2

'

0

0

0

'

2,377

3,913

4,694

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issuance of common stock, net of forfeitures (in Shares)

'

'

'

'

'

'

'

157,684

279,834

233,172

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Compensation expense for stock based awards

3,102

2,188

1,301

'

'

'

'

'

'

'

'

'

'

'

'

3,102

2,188

1,301

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repurchase of common stock

-13,136

-22,814

-27,134

'

'

'

'

-4

-8

-14

'

0

0

0

'

-13,132

-22,806

-27,120

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Repurchase of common stock (in Shares)

'

'

'

'

'

'

'

-393,259

-806,023

-1,436,423

'

0

0

0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reduction of employee stock notes receivable

'

$1,140

$30

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$1,140

$30

'

'

'

'

'

Consolidated_Statements_of_Sha1

Consolidated Statements of Shareholders' Equity (unaudited) (Parentheticals) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash dividend on Class A and Class B common stock - per share	$0.40	$1.40	$0.37

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (unaudited) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income attributable to Nelnet, Inc.	$302,672	$177,997	$204,335
Net income attributable to noncontrolling interest	1,669	431	0
Net income (loss)	304,341	178,428	204,335
Adjustments to reconcile net income to net cash provided by operating activities:	'	'	'
Depreciation and amortization, including debt discounts and student loan premiums and deferred origination cost	79,484	116,781	103,472
Student loan discount accretion	-36,258	-44,380	-30,915
Provision for loan losses	18,500	21,500	21,250
Derivative market value adjustment	-83,878	27,833	50,513
Foreign currency transaction adjustment	35,285	19,561	-32,706
Proceeds to terminate and or amend derivative instruments	65,890	-6,005	3,365
Gain on sale of loans	-33	-116	-1,378
Gain from debt repurchases	-11,666	-4,023	-6,962
Gain from sales of available-for-sale securities, net	-5,938	-5,798	0
Deferred income tax expense (benefit)	2,539	-23,829	-7,726
Non-cash compensation expense	-3,329	-3,020	-2,029
Other non-cash items	112	1,945	-2,394
Decrease in accrued interest receivable	8,341	883	29,220
Decrease (increase) in accounts receivable	7,566	16	-11,040
(Increase) decrease in other assets	-4,783	2,322	-3,176
Decrease in accrued interest payable	433	4,864	538
Increase (decrease) in other liabilities	-4,782	-16,044	6,487
Net cash provided by operating activities	387,180	299,318	310,862
Cash flows from investing activities, net of asset acquisitions:	'	'	'
Purchases of student loans and student loan residual interests	-1,925,703	-3,776,690	-976,837
Purchases of student loans from a related party	-466,973	-321	-112
Net proceeds from student loan repayments, claims, capitalized interest, participations, and other	2,852,177	3,112,744	2,235,719
Proceeds from sale of student loans	43,292	107,093	121,344
Purchases of available-for-sale securities	-219,894	-190,250	0
Proceeds from sales of available-for-sale securities	103,250	165,854	0
Purchases of other investments, net	-20,302	0	0
Purchases of property and equipment, net	-17,010	-9,944	-14,167
Decrease (increase) in restricted cash and investments, net	147,743	-201,140	87,905
Asset acquisitions, including contingency payments	0	0	-14,029
Net cash provided by (used in) investing activities	496,580	-792,654	1,439,823
Cash flows from financing activities, net of borrowing assumed:	'	'	'
Payments on bonds and notes payable	-5,153,057	-4,444,099	-3,045,663
Proceeds from issuance of bonds and notes payable	4,312,720	5,066,950	1,100,384
Payments of debt issuance costs	-13,697	-18,197	-2,282
Dividends paid	-18,569	-66,237	-17,763
Repurchases of common stock	-13,136	-22,814	-27,134
Proceeds from issuance of common stock	561	480	512
Payments received on employee stock notes receivable	0	1,140	30
Issuance of noncontrolling interest	5	5	0
Distribution made to noncontrolling interest	-1,351	-431	0
Net cash (used in) provided by financing activities	-886,524	516,797	-1,991,916
Net (decrease) increase in cash and cash equivalents	-2,764	23,461	-241,231
Cash and cash equivalents, beginning of period	66,031	42,570	283,801
Cash and cash equivalents, end of period	63,267	66,031	42,570
Supplemental disclosures of cash flow information:	'	'	'
Interest paid	190,998	234,606	206,117
Income taxes paid, net of refunds	154,840	114,758	133,180
Noncash investing activity - student loans and other assets acquired	1,715,260	0	1,760,583
Noncash financing activity - borrowings and other liabilities assumed in acquisition of student loans	$1,676,761	$0	$1,692,241

Description_of_Business

Description of Business	12 Months Ended
	Dec. 31, 2013
Product Information [Line Items]	'
Description of Business [Text Block]	'
	1	Description of Business
	Nelnet, Inc. and its subsidiaries (“Nelnet” or the “Company”) is an education services company focused primarily on providing fee-based processing services and quality education-related products and services in four core areas: asset management and finance, loan servicing, payment processing, and enrollment services (education planning). These products and services help students and families plan, prepare, and pay for their education and make the administrative and financial processes more efficient for schools and financial organizations. In addition, the Company earns net interest income on a portfolio of federally insured student loans. Substantially all revenue from external customers is earned, and all long lived assets are located, in the United States.
	The Company was formed as a Nebraska corporation in 1978 to service federal student loans for two local banks. The Company built on this initial foundation as a servicer to become a leading originator, holder, and servicer of federal student loans, principally consisting of loans originated under the Federal Family Education Loan Program (“FFELP” or “FFEL Program”) of the U.S. Department of Education (the “Department”).
	To reduce its reliance on interest income on student loans, the Company has significantly diversified and increased its fee-based education-related services. Effective July 1, 2010, the Health Care and Education Reconciliation Act of 2010 (the "Reconciliation Act of 2010”) prohibits new loan originations under the FFEL Program and requires that all new federal student loan originations be made through the Federal Direct Loan Program. This law does not alter or affect the terms and conditions of existing FFELP loans. As a result of this law, the Company no longer originates new FFELP loans. However, the Company believes there will be opportunities to purchase FFELP loan portfolios from current FFELP participants looking to adjust their FFELP businesses.
	The Company operates as four distinct operating segments. The Company's operating segments include:
	• Student Loan and Guaranty Servicing
	• Tuition Payment Processing and Campus Commerce
	• Enrollment Services
	• Asset Generation and Management
	A description of each reportable operating segment is included below. In addition, see note 13 for additional information on the Company's segment reporting.
	Fee-Based Operating Segments
	Student Loan and Guaranty Servicing
	The following are the primary products and services the Company offers as part of its Student Loan and Guaranty Servicing operating segment:
	•	Servicing federally-owned student loans for the Department
	•	Servicing FFELP loans
	•	Originating and servicing non-federally insured student loans
	•	Servicing and outsourcing services for FFELP guaranty agencies, including FFELP guaranty collection services
	•	Providing student loan servicing software and other information technology products and services
	The Student Loan and Guaranty Servicing operating segment provides for the servicing of the Company's student loan portfolio and the portfolios of third parties. The loan servicing activities include loan conversion activities, application processing, borrower updates, customer service, payment processing, due diligence procedures, funds management reconciliations, and claim processing. These activities are performed internally for the Company's portfolio in addition to generating external fee revenue when performed for third-party clients.
	The Company is one of four private sector companies awarded a student loan servicing contract by the Department of Education to provide additional servicing capacity for loans owned by the Department.
	This operating segment also provides servicing activities for guaranty agencies, which serve as intermediaries between the Department and FFELP lenders, and are responsible for paying the claims made on defaulted loans. The services provided by the Company include providing software and data center services, borrower and loan updates, default aversion tracking services, claim processing services, and post-default collection services.
	This operating segment also provides student loan servicing software, which is used internally by the Company and licensed to third-party student loan holders and servicers. These software systems have been adapted so that they can be offered as hosted servicing software solutions usable by third parties to service various types of student loans, including Private, Federal Direct Loan Program, and FFEL Program loans.
	Tuition Payment Processing and Campus Commerce
	The Company's Tuition Payment Processing and Campus Commerce operating segment provides products and services to help students and families manage the payment of education costs at all levels (K-12 and higher education). It also provides innovative education-focused technologies, services, and support solutions to help schools with the everyday challenges of collecting and processing commerce data.
	In the K-12 market, the Company offers actively managed tuition payment plans and billing services as well as assistance with financial needs assessment and donor management. In the higher education market, the Company primarily offers actively managed tuition payment plans and campus commerce technologies and payment processing.
	Enrollment Services
	The Enrollment Services operating segment offers products and services that are focused on helping colleges recruit and retain students and helping students plan and prepare for life after high school and/or military service. The following are the primary products and services the Company offers as part of the Enrollment Services segment:
	•	Inquiry Generation - Services include delivering qualified inquiries or clicks to third-party customers, primarily higher education institutions.
	•	Inquiry Management (Agency) - Services include managing the marketing activities for third-party customers, primarily higher education institutions, in order to provide qualified inquiries or clicks.
	•	Inquiry Management (Software) - Products and services include the licensing of software to third-party customers, primarily higher education institutions. This software is also used internally by the Company. The inquiry management software has been adapted so that it can be offered as a hosted software solution usable by third parties to manage and obtain qualified inquiries or clicks.
	•	Digital Marketing - Services include interactive services to connect students to colleges and universities and are sold primarily based on subscriptions, and also include editing services for admission essays.
	•	Content Solutions - Products and services include test preparation study guides, school directories and databases, career exploration guides, on-line courses, scholarship search and selection data, career planning, and on-line information about colleges and universities.
	Asset Generation and Management Operating Segment
	The Company's Asset Generation and Management operating segment includes the acquisition, management, and ownership of the Company's student loan assets, which has historically been the Company's largest product and service offering. Nearly all student loan assets included in this segment are loans originated under the FFEL Program, including the Stafford Loan Program, the PLUS Loan program, and loans that reflect the consolidation into a single loan of certain previously separate borrower obligations (“Consolidation”). The Company generates a substantial portion of its earnings from the spread, referred to as the Company's student loan spread, between the yield it receives on its student loan portfolio and the associated costs to finance such portfolio. The student loan assets are held in a series of education lending subsidiaries and associated securitization trusts designed specifically for this purpose. In addition to the student loan spread earned on its portfolio, all costs and activity associated with managing the portfolio, such as servicing of the assets and debt maintenance, are included in this segment.

Summary_of_Significant_Account

Summary of Significant Accounting Policies and Practices	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Significant Accounting Policies [Text Block]	'
	2	Summary of Significant Accounting Policies and Practices
	Consolidation
	The consolidated financial statements include the accounts of Nelnet, Inc. and its consolidated subsidiaries, including its education lending subsidiaries for which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation.
	The Company's education lending subsidiaries (or Variable Interest Entities ("VIEs")) are engaged in the securitization of education finance assets. These education lending subsidiaries hold beneficial interests in eligible loans, subject to creditors with specific interests. The liabilities of the Company's education lending subsidiaries are not the direct obligations of Nelnet, Inc. or any of its other subsidiaries. Each education lending subsidiary is structured to be bankruptcy remote, meaning that it should not be consolidated in the event of bankruptcy of the parent company or any other subsidiary. The Company has determined it is the primary beneficiary of its education lending subsidiaries (VIEs). The primary beneficiary is the entity which has both: (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, and (2) the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. The Company is generally the administrator and master servicer of the securitized assets held in its education lending subsidiaries and owns the residual interest of the securitization trusts. As a result, for accounting purposes, the transfers of student loans to the eligible lender trusts do not qualify as sales. Accordingly, all the financial activities and related assets and liabilities, including debt, of the securitizations are reflected in the Company's consolidated financial statements and are summarized as supplemental information on the balance sheet.
	Reclassification
	Certain amounts previously reported within the Company's consolidated financial statements have been reclassified to conform to the current period presentation.
	Noncontrolling Interest
	Noncontrolling interest reflects the proportionate share of membership interest (equity) and net income attributable to the holders of minority membership interests in Whitetail Rock Capital Management, LLC ("WRCM"), a subsidiary of the Company that issued minority membership interests on January 1, 2012 and January 1, 2013.
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make a number of estimates and assumptions that affect the reported amounts of assets and liabilities, reported amounts of revenues and expenses, and other disclosures. Actual results may differ from those estimates.
	Student Loans Receivable
	Student loans consist of federally insured student loans and non-federally insured student loans. If the Company has the ability and intent to hold loans for the foreseeable future, such loans are held for investment and carried at amortized cost. Amortized cost includes the unamortized premium or discount and capitalized origination costs and fees, all of which are amortized to interest income. Loans which are held-for-investment also have an allowance for loan loss as needed. Any loans the Company has the ability and intent to sell are classified as held for sale and are carried at the lower of cost or fair value. Loans which are held for sale do not have the associated premium or discount and origination costs and fees amortized into interest income and there is also no related allowance for loan losses. There were no loans classified as held for sale as of December 31, 2013 and 2012.
	Federally insured loans were previously made under the FFEL Program by certain eligible lenders as defined by the Higher Education Act of 1965, as amended (the “Higher Education Act”). These loans, including related accrued interest, are guaranteed at their maximum level permitted under the Higher Education Act by an authorized guaranty agency, which has a contract of reinsurance with the Department. The terms of the loans, which vary on an individual basis, generally provide for repayment in monthly installments of principal and interest. Generally, Stafford and PLUS loans have repayment periods between five and ten years. Consolidation loans have repayment periods of twelve to thirty years. FFELP loans do not require repayment while the borrower is in-school, and during the grace period immediately upon leaving school. The borrower may also be granted a deferment or forbearance for a period of time based on need, during which time the borrower is not considered to be in repayment. Interest continues to accrue on loans in the in-school, deferment, and forbearance period. Interest rates on loans may be fixed or variable, dependent upon the type of loan, terms of the loan agreements, and date of origination. For FFELP loans, the education lending subsidiaries have entered into trust agreements in which unrelated financial institutions serve as the eligible lender trustees. As eligible lender trustees, the financial institutions act as the eligible lender in acquiring certain eligible student loans as an accommodation to the subsidiaries, which hold beneficial interests in the student loan assets as the beneficiaries of such trusts.
	Substantially all FFELP loan principal and related accrued interest is guaranteed as provided by the Higher Education Act. These guarantees are subject to the performance of certain loan servicing due diligence procedures stipulated by applicable Department regulations. If these due diligence requirements are not met, affected student loans may not be covered by the guarantees in the event of borrower default. Such student loans are subject to “cure” procedures and reinstatement of the guarantee under certain circumstances.
	Student loans receivable also includes non-federally insured loans. The terms of the non-federally insured loans, which vary on an individual basis, generally provide for repayment in monthly installments of principal and interest over a period of up to 30 years. The non-federally insured loans are not covered by a guarantee or collateral in the event of borrower default.
	Allowance for Loan Losses
	The allowance for loan losses represents management's estimate of probable losses on student loans. The provision for loan losses reflects the activity for the applicable period and provides an allowance at a level that the Company's management believes is appropriate to cover probable losses inherent in the loan portfolio. The Company evaluates the adequacy of the allowance for loan losses on its federally insured loan portfolio separately from its non-federally insured loan portfolio. These evaluation processes are subject to numerous judgments and uncertainties.
	The allowance for the federally insured loan portfolio is based on periodic evaluations of the Company's loan portfolios considering loans in repayment versus those in a nonpaying status, delinquency status, trends in defaults in the portfolio based on Company and industry data, past experience, trends in student loan claims rejected for payment by guarantors, changes to federal student loan programs, current economic conditions, and other relevant factors. The federal government guarantees 97 percent of the principal of and the interest on federally insured student loans disbursed on and after July 1, 2006 (and 98 percent for those loans disbursed on and after October 1, 1993 and prior to July 1, 2006), which limits the Company's loss exposure on the outstanding balance of the Company's federally insured portfolio. Student loans disbursed prior to October 1, 1993 are fully insured.
	In determining the appropriate allowance for loan losses on the non-federally insured loans, the Company considers several factors, including: loans in repayment versus those in a nonpaying status, delinquency status, type of program, trends in defaults in the portfolio based on Company and industry data, past experience, current economic conditions, and other relevant factors. The Company places a non-federally insured loan on nonaccrual status when the collection of principal and interest is 30 days past due, and charges off the loan when the collection of principal and interest is 120 days past due. Collections, if any, are reflected as a recovery through the allowance for loan losses.
	Management has determined that each of the federally insured loan portfolio and the non-federally insured loan portfolio meets the definition of a portfolio segment, which is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses.  Accordingly, the portfolio segment basis disclosures are presented in note 3 for each of these portfolios.  The Company does not disaggregate its portfolio segment student loan portfolios into classes of financing receivables. In addition, as of December 31, 2013 and 2012, the Company did not have any impaired loans as defined in the Receivables Topic of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification.
	Cash and Cash Equivalents and Statement of Cash Flows
	For purposes of the consolidated statements of cash flows, the Company considers all investments with maturities when purchased of three months or less to be cash equivalents.
	Accrued interest on loans purchased and sold is included in cash flows from operating activities in the respective period. Net purchased accrued interest was $29.0 million, $68.0 million, and $12.7 million in 2013, 2012, and 2011, respectively.
	Investments
	The Company's available-for-sale investment portfolio consists of student loan asset-backed securities and equity and debt securities. These securities are carried at fair value, with the temporary changes in fair value, net of taxes, carried as a separate component of shareholders’ equity. The amortized cost of debt securities in this category (including the student loan asset-backed securities) is adjusted for amortization of premiums and accretion of discounts, which are amortized using the effective interest rate method. Other-than-temporary impairment is evaluated by considering several factors, including the length of time and extent to which the fair value has been less than the amortized cost basis, the financial condition and near-term prospects of the issuer of the security (considering factors such as adverse conditions specific to the security and ratings agency actions), and the intent and ability of the Company to retain the investment to allow for any anticipated recovery in fair value. The entire fair value loss on a security that has experienced an other-than-temporary impairment is recorded in earnings if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell the security before the expected recovery of the loss. However, if the impairment is other-than-temporary, and either of those two conditions does not exist, the portion of the impairment related to credit losses is recorded in earnings and the impairment related to other factors is recorded in other comprehensive income.
	Securities classified as trading are accounted for at fair value, with unrealized gains and losses included in "other income" in the consolidated statements of income.
	Securities that the Company has the intent and ability to hold to maturity are classified as held-to-maturity and are accounted for at amortized cost unless the security is determined to have an other-than-temporary impairment. In that case, it is accounted for in the same manner as described above for available-for-sale investments.
	When an investment is sold, the cost basis is determined through specific identification of the security sold.
	Restricted Cash and Investments
	Restricted cash primarily includes amounts for student loan securitizations and other secured borrowings. This cash must be used to make payments related to trust obligations. Amounts on deposit in these accounts are primarily the result of timing differences between when principal and interest is collected on the student loans held as trust assets and when principal and interest is paid on the trust's asset-backed debt securities. Restricted cash also includes collateral deposits with derivative counterparties.
	Cash balances that the Company's indentured trusts deposit in guaranteed investment contracts that are held for the related asset-backed note holders are classified as restricted investments. The Company has classified these investments as held-to-maturity and accounts for them at amortized cost, which approximates fair value.
	Restricted Cash - Due to Customers
	As a servicer of student loans, the Company collects student loan remittances and subsequently disburses these remittances to the appropriate lending entities. In addition, as part of the Company's Tuition Payment Processing and Campus Commerce operating segment, the Company collects tuition payments and subsequently remits these payments to the appropriate schools. Cash collected for customers and the related liability are included in the accompanying consolidated balance sheets.
	Accounts Receivable
	Accounts receivable are presented at their net realizable values, which includes allowances for doubtful accounts. Allowance estimates are based upon individual customer experience, as well as the age of receivables and likelihood of collection.
	Goodwill
	The Company reviews goodwill for impairment annually (in the fourth quarter) and whenever triggering events or changes in circumstances indicate its carrying value may not be recoverable. Goodwill is tested for impairment using a fair value approach at the reporting unit level. A reporting unit is the operating segment, or a business one level below that operating segment if discrete financial information is prepared and regularly reviewed by segment management. However, components are aggregated as a single reporting unit if they have similar economic characteristics.
	The Company tests goodwill for impairment in accordance with applicable accounting guidance. The guidance provides an entity the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If an entity elects to perform a qualitative assessment and determines that an impairment is more likely than not, the entity is then required to perform a two-step quantitative impairment test (described below), otherwise no further analysis is required. An entity also may elect not to perform the qualitative assessment and, instead, proceed directly to the two-step quantitative impairment test.
	If the Company elects to not perform a qualitative assessment or if the Company determines it is more likely than not that the fair value of a reporting unit is less than the carrying amount, then the Company performs a two-step impairment test on goodwill. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit, goodwill is considered not impaired and the Company is not required to perform further testing. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company must perform the second step of the impairment test in order to determine the implied fair value of the reporting unit's goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, then the Company would record an impairment loss equal to the difference.
	Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows, risk-adjusted discount rates, future economic and market conditions, and determination of appropriate market comparables. Actual future results may differ from those estimates.
	See note 8 for information regarding the Company's annual goodwill impairment review for 2011, 2012, and 2013.
	Intangible Assets
	Intangible assets with finite lives are amortized over their estimated lives. Such assets are amortized using a method of amortization that reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up. If that pattern cannot be reliably determined, the Company uses a straight-line amortization method.
	The Company evaluates the estimated remaining useful lives of purchased intangible assets and whether events or changes in circumstances warrant a revision to the remaining periods of amortization.
	Property and Equipment
	Property and equipment are carried at cost, net of accumulated depreciation. Maintenance and repairs are charged to expense as incurred, and major improvements, including leasehold improvements, are capitalized. Gains and losses from the sale of property and equipment are included in determining net income. The Company uses accelerated and straight-line methods for recording depreciation and amortization. Accelerated methods are used for certain equipment and software when this method is believed to provide a better matching of income and expenses. Leasehold improvements are amortized over the lesser of their useful life or the related estimated lease period.
	Impairment of Long‑Lived Assets
	The Company reviews its long-lived assets, such as property and equipment and purchased intangibles subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. The Company uses estimates to determine the fair value of long-lived assets. Such estimates are generally based on estimated future cash flows or cost savings associated with particular assets and are discounted to present value using an appropriate discount rate. The estimates of future cash flows associated with assets are generally prepared using a cost savings method, a lost income method, or an excess return method, as appropriate. In utilizing such methods, management must make certain assumptions about the amount and timing of estimated future cash flows and other economic benefits from the assets, the remaining economic useful life of the assets, and general economic factors concerning the selection of an appropriate discount rate. The Company may also use replacement cost or market comparison approaches to estimating fair value if such methods are determined to be more appropriate.
	Assumptions and estimates about future values and remaining useful lives of the Company's intangible and other long-lived assets are complex and subjective. They can be affected by a variety of factors, including external factors such as industry and economic trends, and internal factors such as changes in the Company's business strategy and internal forecasts. Although the Company believes the historical assumptions and estimates used are reasonable and appropriate, different assumptions and estimates could materially impact the reported financial results.
	Other Assets
	Other assets are recorded at cost or amortized cost and consist primarily of debt issuance costs, certain investments, and other miscellaneous assets. Debt issuance costs are amortized using the effective interest method.
	Fair Value Measurements
	The Company uses estimates of fair value in applying various accounting standards for its financial statements.
	Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between willing and able market participants. In general, the Company's policy in estimating fair values is to first look at observable market prices for identical assets and liabilities in active markets, where available. When these are not available, other inputs are used to model fair value, such as prices of similar instruments, yield curves, volatilities, prepayment speeds, default rates, and credit spreads, relying first on observable data from active markets. Depending on current market conditions, additional adjustments to fair value may be based on factors such as liquidity, credit, and bid/offer spreads. In some cases fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Transaction costs are not included in the determination of fair value. When possible, the Company seeks to validate the model's output to market transactions. Depending on the availability of observable inputs and prices, different valuation models could produce materially different fair value estimates. The values presented may not represent future fair values and may not be realizable. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the estimates of current or future values.
	The Company categorizes its fair value estimates based on a hierarchical framework associated with three levels of price transparency utilized in measuring assets and liabilities at fair value. Classification is based on the lowest level of input that is significant to the fair value of the instrument. The three levels include:
	•	Level 1: Quoted prices for identical instruments in active markets. The types of financial instruments included in Level 1 are highly liquid instruments with quoted prices.
	•	Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose primary value drivers are observable.
	•	Level 3: Instruments whose primary value drivers are unobservable. Inputs are developed based on the best information available; however, significant judgment is required by management in developing the inputs.
	The Company's accounting policy is to recognize transfers between levels of the fair value hierarchy at the end of the reporting period.
	Revenue Recognition
	Loan interest income - Loan interest is paid by the Department or the borrower, depending on the status of the loan at the time of the accrual. In addition, the Department makes quarterly interest subsidy payments on certain qualified FFELP loans until the student is required under the provisions of the Higher Education Act to begin repayment. Borrower repayment of FFELP loans normally begins within six months after completion of the borrower's course of study, leaving school, or ceasing to carry at least one-half the normal full-time academic load, as determined by the educational institution. Borrower repayment of PLUS and Consolidation loans normally begins within 60 days from the date of loan disbursement. Borrower repayment of non-federally insured loans typically begins six months following the borrower's graduation from a qualified institution, and the interest is either paid by the borrower or capitalized annually or at repayment.
	The Department provides a special allowance to lenders participating in the FFEL Program. The special allowance is accrued based upon the fiscal quarter average rate of 13-week Treasury Bill auctions (for loans originated prior to January 1, 2000) or the fiscal quarter average rate of daily one-month LIBOR rates (for loans originated on and after January 1, 2000) relative to the yield of the student loan.
	The Company recognizes student loan income as earned, net of amortization of loan premiums and deferred origination costs and the accretion of loan discounts. Loan income is recognized based upon the expected yield of the loan after giving effect to interest rate reductions resulting from borrower utilization of incentives such as timely payments (“borrower benefits”) and other yield adjustments. Loan premiums or discounts, deferred origination costs, and borrower benefits are amortized/accreted over the estimated life of the loan, which includes an estimate of prepayment rates. The Company periodically evaluates the assumptions used to estimate the life of the loans and prepayment rates.
The Company also pays the Department an annual 105 basis point rebate fee on Consolidation loans. These rebate fees are netted against loan interest income.
Student loan and guaranty servicing revenue – Student loan and guaranty servicing revenue consists of the following items:
•	Loan and guaranty servicing fees – Loan servicing fees are determined according to individual agreements with customers and are calculated based on the dollar value of loans, number of loans, or number of borrowers serviced for each customer. Guaranty servicing fees are generally calculated based on the number of loans serviced, volume of loans serviced, or amounts collected. Revenue is recognized over the period in which services are provided to customers, and when ultimate collection is assured.
•	Guaranty collections revenue – Guaranty collections revenue is earned when collected. Collection costs paid to third parties associated with this revenue is expensed upon successful collection.
•	Software services revenue – Software services revenue is determined from individual agreements with customers and includes license and maintenance fees associated with student loan software products.  Computer and software consulting and remote hosting revenues are recognized over the period in which services are provided to customers.
Tuition payment processing and campus commerce revenue - Tuition payment processing and campus commerce revenue includes actively managed tuition payment solutions and online payment processing. Fees for these services are recognized over the period in which services are provided to customers. Cash received in advance of the delivery of services is included in deferred revenue.
Enrollment Services Revenue – Enrollment services revenue primarily consists of the following items:
•	Inquiry Generation and Management (Agency) - This revenue is derived primarily from fees which are earned through the delivery of qualified inquiries or clicks. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is reasonably assured. Delivery is deemed to have occurred at the time a qualified inquiry or click is delivered to the customer, provided that no significant obligations remain. From time to time, the Company may agree to credit certain inquiries or clicks if they fail to meet the contractual or other guidelines of a particular client. The Company has established a sales reserve based on historical experience. To date, such credits have been immaterial and within management’s expectations.
For a portion of this revenue, the Company has agreements with providers of online media or traffic (“inquiry generation vendors”) used in the generation of inquiries or clicks. The Company receives a fee from its customers and pays a fee to the inquiry generation vendors either on a cost per inquiry, cost per click, or cost per number of impressions basis. The Company is the primary obligor in the transaction. As a result, the fees paid by the Company’s customers are recognized as revenue and the fees paid to its inquiry generation vendors are included in “cost to provide enrollment services” in the Company’s consolidated statements of income.
•	Inquiry Management (Software) - This revenue is determined from individual agreements with customers and includes license and maintenance fees associated with inquiry management software products. Remote hosting revenues are recognized over the period in which services are provided to customers.
•	Digital Marketing - Revenue from sales of subscriptions for interactive services to connect students to colleges and universities is recognized ratably over the term of the contract as earned. Subscription revenue received or receivable in advance of the delivery of services is included in deferred revenue. Revenue for editing services for admission essays is recognized over the period in which services are provided to customers.
•	Content Solutions - Several content solutions services are sold based on subscriptions. Revenue from sales of subscription services is recognized ratably over the term of the contract as earned. Subscription revenue received or receivable in advance of the delivery of services is included in deferred revenue. Revenue from the sale of print products is generally earned and recognized, net of estimated returns, upon shipment or delivery. All other revenue is recognized over the period in which services are provided to customers.
Other income - Other income includes realized and unrealized gains and losses on investments and borrower late fee income, which is earned by the education lending subsidiaries and is recognized when payments are collected from the borrower. Other income also includes investment advisory income. The Company provides investment advisory services through an SEC-registered investment advisor subsidiary under various arrangements and earns annual fees on the outstanding balance of investments and certain performance measures, which are recognized monthly as earned.
Interest Expense
Interest expense is based upon contractual interest rates, adjusted for the amortization of debt issuance costs and the accretion of discounts. The amortization of debt issuance costs and accretion of discounts are recognized using the effective interest method.
Transfer of Financial Assets and Extinguishments of Liabilities
The Company accounts for loan sales and debt repurchases in accordance with applicable accounting guidance. If a transfer of loans qualifies as a sale, the Company derecognizes the loan and recognizes a gain or loss as the difference between the carrying basis of the loan sold and the consideration received. The Company from time to time repurchases its outstanding debt and records a gain or loss on the early extinguishment of debt based upon the difference between the carrying amount of the debt and the amount paid to the third party. The Company recognizes the results of a transfer of loans and the extinguishment of debt based upon the settlement date of the transaction.
Derivative Accounting
The Company records derivative instruments on the consolidated balance sheets as either an asset or liability measured at its fair value. The Company determines the fair value for its derivative instruments using either (i) pricing models that consider current market conditions and the contractual terms of the derivative instrument or (ii) counterparty valuations. The Company does not offset fair value amounts recognized for derivative instruments and fair value amounts recognized for the right to reclaim cash collateral (a receivable) or the obligation to return cash collateral (a payable) arising from derivative instruments that are recognized at fair value and executed with the same counterparty under a master netting arrangement. The factors that impact the fair value of the Company's derivatives include interest rates, time value, forward interest rate curve, and volatility factors, as well as foreign exchange rates. Pricing models and their underlying assumptions impact the amount and timing of unrealized gains and losses recognized, and the use of different pricing models or assumptions could produce different financial results. Management has structured all of the Company's derivative transactions with the intent that each is economically effective; however, the Company's derivative instruments do not qualify for hedge accounting. As a result, the change in fair value of derivative instruments is reported in current period earnings. Changes or shifts in the forward yield curve and fluctuations in currency rates can significantly impact the valuation of the Company’s derivatives, and therefore impact the financial position and results of operations of the Company. Any proceeds received or payments made by the Company to terminate a derivative in advance of its expiration date, or to amend the terms of an existing derivative, are included in the Company's consolidated statements of income and are accounted for as a change in fair value of such derivative. The changes in fair value of derivative instruments, as well as the settlement payments made on such derivatives, are included in “derivative market value and foreign currency adjustments and derivative settlements, net” on the consolidated statements of income.
Foreign Currency
During 2006, the Company issued Euro-denominated bonds, which are included in “bonds and notes payable” on the consolidated balance sheets. Transaction gains and losses resulting from exchange rate changes when re-measuring these bonds to U.S. dollars at the balance sheet date are included in “derivative market value and foreign currency adjustments and derivative settlements, net” on the consolidated statements of income.
Income Taxes
Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
Income tax expense includes deferred tax expense, which represents the net change in the deferred tax asset or liability balance during the year, plus any change made in the valuation allowance, and current tax expense, which represents the amount of tax currently payable to or receivable from a tax authority plus amounts for expected tax deficiencies (including both tax and interest).
Compensation Expense for Stock Based Awards
The Company has a restricted stock plan that is intended to provide incentives to attract, retain, and motivate employees in order to achieve long term growth and profitability objectives. The restricted stock plan provides for the grant to eligible employees of awards of restricted shares of Class A common stock. The fair value of restricted stock awards is determined on the grant date based on the Company's stock price and is amortized to compensation cost over the related vesting periods, which range up to ten years. For those awards with only service conditions that have graded vesting schedules, the Company recognizes compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award, as if the award was, in substance, multiple awards.
Stock Repurchases
In accordance with the corporate laws of the state in which the Company is incorporated, all shares repurchased by the Company are legally retired upon acquisition by the Company.

Student_Loans_Receivable_and_A

Student Loans Receivable and Allowance for Loan Losses	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Student Loans Receivable and Allowance for Loan Losses	'
	Student Loans Receivable and Allowance for Loan Losses
	Student loans receivable consisted of the following:
		As of December 31,
		2013			2012
	Federally insured loans
	Stafford and other	$	6,686,626		7,261,114
	Consolidation	19,363,577			17,708,732
	Total	26,050,203			24,969,846
	Non-federally insured loans	71,103			26,034
		26,121,306			24,995,880
	Loan discount, net of unamortized loan premiums and deferred origination costs (a)	(158,595		)	(113,357	)
	Allowance for loan losses – federally insured loans	(43,440		)	(40,120	)
	Allowance for loan losses – non-federally insured loans	(11,682		)	(11,782	)
		$	25,907,589		24,830,621
	(a) For loans purchased where there is evidence of credit deterioration since the origination of the loan, the Company records a credit discount, separate from the allowance for loan losses, which is non-accretable to interest income. Remaining discounts and premiums for purchased loans are recognized in interest income over the remaining estimated lives of the loans. The Company continues to evaluate credit losses associated with purchased loans based on current information and changes in expectations to determine the need for any additional allowance for loan losses. At December 31, 2013 and 2012, "loan discount, net of unamortized loan premiums and deferred origination costs" included $20.2 million and $17.8 million, respectively, of non-accretable discount associated with purchased loans.
	Student Loan Residual Interests
	On July 8, 2011, the Company purchased the residual interest in $1.9 billion of securitized federally insured consolidation loans. The Company acquired the ownership interest in GCO SLIMS Trust I (the "SLIMS Trust") giving the Company rights to the residual interest in GCO Education Loan Funding Trust-I (the "GCO Trust-I"). The GCO Trust-I includes federally insured consolidation loans funded to term with $1.9 billion of notes payable that carry interest rates on a spread to LIBOR or are set and periodically reset via a "dutch auction."
	On July 8, 2011, the SLIMS Trust included $46.2 million of notes payable that carried a fixed interest rate of 5.72%. All excess interest earned from the GCO Trust-I was required to be used to pay the interest and principal on the notes payable in the SLIMS Trust until the SLIMS notes were paid in full. In December 2012, these notes were paid in full.
	On October 31, 2013, the Company acquired the ownership interest in GCO Education Loan Funding Trust-II (the "GCO Trust-II") giving the Company rights to the residual interest in $1.6 billion of securitized federally insured consolidation loans. GCO Trust-II includes loans funded to term with $1.6 billion of notes payable that carry interest rates on a spread to LIBOR or are set and periodically reset via a "dutch auction."
	The Company has consolidated these trusts on its consolidated balance sheet because management has determined the Company is the primary beneficiary of the trusts. Upon acquisition of GCO Trust-I and GCO Trust-II, the Company recorded all assets and liabilities of the trusts at fair value, resulting in the recognition of a student loan fair value discount of $153.9 million and $52.9 million, respectively, and bonds and notes payable fair value discount of $174.9 million and $91.8 million, respectively. These discounts will be accreted using the effective interest method over the lives of the underlying assets and liabilities. All other assets acquired and liabilities assumed (restricted cash, accrued interest receivable/payable, and other assets/liabilities) were recorded at cost, which approximates fair value.
	Activity in the Allowance for Loan Losses
	The provision for loan losses represents the periodic expense of maintaining an allowance sufficient to absorb losses, net of recoveries, inherent in the portfolio of student loans. Activity in the allowance for loan losses is shown below.
		Year ended December 31,
		2013			2012		2011
	Balance at beginning of period	$	51,902		48,482		43,626
	Provision for loan losses:
	Federally insured loans	20,000			22,000		20,000
	Non-federally insured loans	(1,500		)	(500	)	1,250
	Total provision for loan losses	18,500			21,500		21,250
	Charge-offs:
	Federally insured loans	(15,588		)	(21,217	)	(17,166	)
	Non-federally insured loans	(3,683		)	(3,508	)	(4,147	)
	Total charge-offs	(19,271		)	(24,725	)	(21,313	)
	Recoveries - non-federally insured loans	1,577			1,419		1,310
	Purchase (sale) of federally insured loans, net	(1,093		)	2,133		1,463
	Transfer from repurchase obligation related to non-federally insured loans repurchased, net	3,507			3,093		2,146
	Balance at end of period	$	55,122		51,902		48,482
	Allocation of the allowance for loan losses:
	Federally insured loans	$	43,440		40,120		37,205
	Non-federally insured loans	11,682			11,782		11,277
	Total allowance for loan losses	$	55,122		51,902		48,482
	Repurchase Obligations
	As of December 31, 2013, the Company had participated a cumulative amount of $120.9 million (par value) of non-federally insured loans to third parties. Loans participated under these agreements have been accounted for by the Company as loan sales. Accordingly, the participation interests sold are not included on the Company’s consolidated balance sheets. Per the terms of the servicing agreements, the Company’s servicing operations are obligated to repurchase loans subject to the participation interests in the event such loans become 60 or 90 days delinquent.
	In addition, on January 13, 2011, the Company sold a portfolio of non-federally insured loans for proceeds of $91.3 million (100% of par value).  The Company retained credit risk related to this portfolio and will pay cash to purchase back any loans which become 60 days delinquent. As of December 31, 2013, the balance of this portfolio was $63.6 million (par value).
	The Company’s estimate related to its obligation to repurchase these loans is included in “other liabilities” in the Company’s consolidated balance sheets. The activity related to this accrual is detailed below.
		Year ended December 31,
		2013			2012		2011
	Beginning balance	$	16,130		19,223		12,600
	Repurchase obligation transferred to the allowance for loan losses related to loans repurchased, net	(3,507		)	(3,093	)	(2,146	)
	Repurchase obligation associated with loans sold	3,520			—		6,269
	Current period expense	—			—		2,500
	Ending balance	$	16,143		16,130		19,223
	Student Loan Status and Delinquencies
	Delinquencies have the potential to adversely impact the Company’s earnings through increased servicing and collection costs and account charge-offs.  The percent of non-federally insured loans that were delinquent 31 days or greater as of December 31, 2013, 2012, and 2011 was 12.7 percent, 28.6 percent, and 28.6 percent, respectively. The table below shows the Company’s federally insured student loan delinquency amounts.
	Rehabilitation Loans and Delinquent Loans Funded in FFELP Warehouse Facilities
	Rehabilitation loans are student loans that have previously defaulted, but for which the borrower has made a specified number of on-time payments.  Although rehabilitation loans benefit from the same guarantees as other federally insured student loans, rehabilitation loans have generally experienced re-default rates that are higher than default rates for federally insured student loans that have not previously defaulted.  The Company has purchased a significant amount of rehabilitation loans during 2012 and 2013.  Upon purchase, these loans are recorded at fair value, which generally approximates the federal guarantee rate under the FFEL Program.  As such, there is minimal credit risk related to rehabilitation loans purchased; therefore, these loans are presented separately in the following delinquency tables.
	In addition, the Company has purchased delinquent federally insured loans that are funded in the Company's FFELP warehouse facilities. Upon purchase, these loans are recorded at fair value, which generally approximates the federal guarantee rate. As such, there is minimal credit risk related to these loans. Loans delinquent 121 days or greater and funded in the Company's FFELP warehouse facilities are included with rehabilitation loans purchased in the following delinquency tables.
		As of December 31,
		2013					2012				2011
	Federally insured loans, excluding rehabilitation loans:
	Loans in-school/grace/deferment (a)	$	2,618,390				$	2,949,320			$	3,623,284
	Loans in forbearance (b)	2,954,495					2,992,023				3,267,771
	Loans in repayment status:
Loans current	15,251,869			86.1	%	14,583,044		87.6	%	14,422,192		84.6	%
Loans delinquent 31-60 days (c)	768,600			4.3		652,351		3.9		821,166		4.8
Loans delinquent 61-90 days (c)	426,089			2.5		330,885		2		388,542		2.3
Loans delinquent 91-120 days (c)	281,991			1.6		247,381		1.5		289,173		1.7
Loans delinquent 121-270 days (c)	712,204			4		603,942		3.6		811,914		4.8
Loans delinquent 271 days or greater (c)(d)	269,066			1.5		220,798		1.4		307,861		1.8
Total loans in repayment	17,709,819			100	%	16,638,401		100	%	17,040,848		100	%
Total federally insured loans, excluding rehabilitation loans	$	23,282,704				$	22,579,744			$	23,931,903
Rehabilitation loans:
Loans in-school/grace/deferment (a)	$	254,115				$	150,317			$	41,615
Loans in forbearance (b)	415,530					330,278				62,681
Loans in repayment status:
Loans current	1,086,053			51.8	%	670,205		35.1	%	178,180		60	%
Loans delinquent 31-60 days (c)	198,718			9.5		113,795		6		23,038		7.7
Loans delinquent 61-90 days (c)	124,244			5.9		79,691		4.2		18,552		6.3
Loans delinquent 91-120 days (c)	108,800			5.2		186,278		9.8		18,607		6.3
Loans delinquent 121-270 days (c)	405,732			19.3		633,001		33.1		43,743		14.8
Loans delinquent 271 days or greater (c)(d)	174,307			8.3		226,537		11.8		14,390		4.9
Total loans in repayment	2,097,854			100	%	1,909,507		100	%	296,510		100	%
Total rehabilitation loans	2,767,499					2,390,102				400,806
Total federally insured loans	$	26,050,203				$	24,969,846			$	24,332,709
(a)	Loans for borrowers who still may be attending school or engaging in other permitted educational activities and are not yet required to make payments on the loans, e.g., residency periods for medical students or a grace period for bar exam preparation for law students.
(b)	Loans for borrowers who have temporarily ceased making full payments due to hardship or other factors, according to a schedule approved by the servicer consistent with the established loan program servicing procedures and policies.
(c)	The period of delinquency is based on the number of days scheduled payments are contractually past due and relate to repayment loans, that is, receivables not charged off, and not in school, grace, deferment, or forbearance.
(d)	A portion of loans included in loans delinquent 271 days or greater includes loans in claim status, which are loans that have gone into default and have been submitted to the guaranty agency.

Bonds_and_Notes_Payable

Bonds and Notes Payable	12 Months Ended
	Dec. 31, 2013
Debt Disclosure [Abstract]	'
Bonds and Notes Payable	'
	4.     Bonds and Notes Payable
	The following tables summarize the Company’s outstanding debt obligations by type of instrument:
		As of December 31, 2013
		Carrying				Interest rate		Final maturity
		amount				range
	Variable-rate bonds and notes issued in asset-backed securitizations:
	Bonds and notes based on indices	$	23,479,893			0.25% - 6.90%		5/25/18 - 8/26/52
	Bonds and notes based on auction or remarketing	1,134,250				0.07% - 2.17%		5/1/28 - 11/26/46
	Total variable-rate bonds and notes	24,614,143
	FFELP warehouse facilities	1,396,344				0.17% - 0.25%		1/17/16 - 6/12/16
	Unsecured line of credit	45,000				1.67%		3/28/18
	Unsecured debt - Junior Subordinated Hybrid Securities	96,457				3.62%		9/15/61
	Other borrowings	61,401				1.67% - 5.10%		4/11/14 - 11/11/15
		26,213,345
	Discount on bonds and notes payable	(258,056		)
	Total	$	25,955,289
		As of December 31, 2012
		Carrying				Interest rate		Final maturity
		amount				range
	Variable-rate bonds and notes issued in asset-backed securitizations:
	Bonds and notes based on indices	$	21,185,140			0.32% - 6.90%		11/25/15 - 8/26/52
	Bonds and notes based on auction or remarketing	969,925				0.15% - 2.14%		5/1/28 - 5/25/42
	Total variable-rate bonds and notes	22,155,065
	FFELP warehouse facilities	1,554,151				0.21% - 0.29%		1/31/15 - 6/30/15
	Department of Education Conduit	1,344,513				0.82%		1/19/14
	Unsecured line of credit	55,000				1.71%		2/17/16
	Unsecured debt - Junior Subordinated Hybrid Securities	99,232				3.68%		9/15/61
	Other borrowings	62,904				1.50% - 5.10%		11/14/13 - 11/11/15
		25,270,865
	Discount on bonds and notes payable	(172,030		)
	Total	$	25,098,835
	Secured Financing Transactions
	The Company has historically relied upon secured financing vehicles as its most significant source of funding for student loans. The net cash flow the Company receives from the securitized student loans generally represents the excess amounts, if any, generated by the underlying student loans over the amounts required to be paid to the bondholders, after deducting servicing fees and any other expenses relating to the securitizations. The Company’s rights to cash flow from securitized student loans are subordinate to bondholder interests, and the securitized student loans may fail to generate any cash flow beyond what is due to bondholders. The Company’s secured financing vehicles during the periods presented include loan warehouse facilities, asset-backed securitizations, and the government’s Conduit Program (as described below).
	The majority of the bonds and notes payable are primarily secured by the student loans receivable, related accrued interest, and by the amounts on deposit in the accounts established under the respective bond resolutions or financing agreements. Certain variable rate bonds and notes are secured by a letter of credit and reimbursement agreement issued by a third-party liquidity provider.
	FFELP warehouse facilities
	The Company funds a portion of its FFELP loan acquisitions using its FFELP warehouse facilities. Student loan warehousing allows the Company to buy and manage student loans prior to transferring them into more permanent financing arrangements.
	As of December 31, 2013, the Company had three FFELP warehouse facilities as summarized below.
			NHELP-III				NHELP-II			NFSLW-I		Total
	Maximum financing amount		$	750,000			500,000			500,000		1,750,000
	Amount outstanding		577,918				339,359			479,067		1,396,344
	Amount available		172,082				160,641			20,933		353,656
	Expiration of liquidity provisions		January 16, 2014			(a)	February 28, 2014		(b)	June 12, 2014
	Final maturity date		January 17, 2016				February 28, 2016		(b)	June 12, 2016
	Maximum advance rates		92.2 - 95.0%				84.5 - 94.5%			92.0 - 98.0%
	Minimum advance rates		92.2 - 95.0%				84.5 - 94.5%			84.0 - 90.0%
	Advanced as equity support		$	34,762			31,676			22,073		88,511
	(a) On January 13, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to February 5, 2015.
	(b) On February 27, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to September 30, 2014, and to change the maturity date to September 30, 2016.
	Each FFELP warehouse facility is supported by 364-day liquidity provisions, which are subject to the respective expiration date shown in the previous table. In the event the Company is unable to renew the liquidity provisions by such date, the facility would become a term facility at a stepped-up cost, with no additional student loans being eligible for financing, and the Company would be required to refinance the existing loans in the facility by the facility's final maturity date. The NFSLW-I warehouse facility provides for formula-based advance rates, depending on FFELP loan type, up to a maximum of the principal and interest of loans financed as shown in the table above. The advance rates for collateral may increase or decrease based on market conditions, but they are subject to minimums as disclosed above. The NHELP-III and NHELP-II warehouse facilities have static advance rates that require initial equity for loan funding, but do not require increased equity based on market movements.
	The FFELP warehouse facilities contain financial covenants relating to levels of the Company’s consolidated net worth, ratio of recourse indebtedness to adjusted EBITDA, and unencumbered cash. Any noncompliance with these covenants could result in a requirement for the immediate repayment of any outstanding borrowings under the facilities.
	Asset-backed securitizations
	The following tables summarize the asset-backed securities transactions issued in 2013 and 2012.
			Securitizations issued during the year ended December 31, 2013
			2013-1				2013-2 (a)			2013-3		2013-4			2013-5 (a)				Total
	Date securities issued		1/31/13				2/28/13			4/30/13		6/21/13			9/30/13
	Total original principal amount		$	437,500			1,122,000			765,000		453,000			399,000				$	3,176,500
	Class A senior notes:
	Total original principal amount		$	428,000			1,122,000			745,000		440,000			399,000				3,134,000
	Bond discount		—				(3,325	)		—		(1,690	)		(4,881	)			(9,896		)
	Issue price		$	428,000			1,118,675			745,000		438,310			394,119				3,124,104
	Cost of funds (1-month LIBOR plus:)		0.6		%		0.5	%		0.5	%	0.5	%		0.63	%
	Final maturity date		6/25/41				7/25/40			2/25/37		12/26/42			1/25/37
	Class B subordinated notes:
Total original principal amount		$	9,500						20,000		13,000							42,500
Bond discount		(1,525		)					(1,762	)	(1,804	)						(5,091		)
Issue price		$	7,975						18,238		11,196							37,409
Cost of funds (1-month LIBOR plus:)		1.5		%					1.5	%	1.5	%
Final maturity date		3/25/48							7/25/47		1/25/47
		Securitizations issued during the year ended December 31, 2012
		2012-1 (a)				2012-2 (a)			2012-3 (a)		2012-4				2012-5		2012-6			Total
Date securities issued		5/9/12				6/11/12			7/31/12		10/11/12				11/8/12		12/12/12
Total original principal amount		$	336,300			323,000			414,300		937,500				1,174,000		1,012,000			$	4,197,100
Class A senior notes:
Total original principal amount		$	336,300			323,000			414,300		920,000				1,144,000		987,000			4,124,600
Bond discount		—				(3,609	)		(1,275	)	—				(7,642	)	(3,399	)		(15,925		)
Issue price		$	336,300			319,391			413,025		920,000				1,136,358		983,601			4,108,675
Cost of funds (1-month LIBOR plus:)		0.8		%		0.8	%		0.7	%	0.7		%		0.6	%	0.6	%
Final maturity date		12/27/39				12/26/33			3/26/40		9/27/38				10/27/36		3/27/45
Class B subordinated notes:
Total original principal amount											$	17,500			30,000		25,000			72,500
Bond discount											(4,900		)		(10,011	)	(6,937	)		(21,848		)
Issue price											$	12,600			19,989		18,063			50,652
Cost of funds (1-month LIBOR plus:)											1		%		1	%	1.5	%
Final maturity date											7/26/49				12/28/43		8/26/52
(a)	Total original principal amount excludes the Class B subordinated tranches for the 2012-1, 2012-2, 2012-3, 2013-2, and 2013-5 transactions totaling $7.6 million, $10.0 million, $10.0 million, $34.0 million, and $9.0 million, respectively, that were retained at issuance. As of December 31, 2013, the Company has a total of $85.5 million (par value) of its own Class B subordinated notes remaining from prior completed asset-backed securitizations that are not included in the Company's consolidated balance sheet. If the Company sells these notes to third parties, the Company would obtain cash proceeds equal to the market value of the notes on the date of such sale.  Upon sale, these notes would be shown as “bonds and notes payable” in the Company's consolidated balance sheet.  The Company believes the market value of such notes is currently less than par value.  Any excess of the par value over the market value on the date of sale would be recognized by the Company as interest expense over the life of the bonds.
Auction Rate Securities
The interest rates on certain of the Company's asset-backed securities are set and periodically reset via a "dutch auction" ("Auction Rate Securities") or through a remarketing utilizing remarketing agents ("Variable Rate Demand Notes"). As of December 31, 2013, the Company is currently sponsor on $915.1 million of Auction Rate Securities and $219.2 million of Variable Rate Demand Notes.
Since February 2008, problems in the auction rate securities market as a whole has led to failures of the auctions pursuant to which the Company's Auction Rate Securities' interest rates are set. As a result, the Auction Rate Securities generally pay interest to the holder at a maximum rate as defined by the indenture. While these rates will vary, they will generally be based on a spread to LIBOR or Treasury Securities, or the Net Loan Rate as defined in the indenture. Based on the relative levels of these indices as of December 31, 2013, the rates expected to be paid by the Company range from 91-day T-Bill plus 125 basis points, on the low end, to LIBOR plus 250 basis points, on the high end. These maximum rates are subject to increase if the credit ratings on the bonds are downgraded.
For Variable Rate Demand Notes, the remarketing agents set the price, which is then offered to investors. If there are insufficient potential bid orders to purchase all of the notes offered for sale, the Variable Rate Demand Notes pay interest to the holder at a maximum rate as defined by the indenture. The maximum rate for Variable Rate Demand Notes is based on a spread to certain indices as defined in the underlying documents, with the highest to the Company being Prime plus 200 basis points.
Department of Education’s Conduit Program
In May 2009, the Department implemented a program under which it financed eligible FFELP loans in a conduit vehicle established to provide funding for student lenders (the "Conduit Program").  As of December 31, 2012, the Company had $1.3 billion borrowed under the facility. On February 28, 2013, all student loans funded in the Conduit Program were refinanced in the 2013-2 asset-backed securitization and the Company's FFELP warehouse facilities. After these transactions, no loans remained financed by the Company in the Conduit Program and the facility was paid down in full. Per the terms of the agreement, no additional loans can be financed in this facility and the facility expired for future use by the Company.
Unsecured Line of Credit
On February 17, 2012, the Company entered into a $250.0 million unsecured line of credit. On March 28, 2013, the facility was amended to increase the line of credit to $275.0 million and extend the maturity date from February 17, 2016 to March 28, 2018. As of December 31, 2013, the unsecured line of credit had $45.0 million outstanding and $230.0 million was available for future use.
The line of credit agreement contains certain financial covenants that, if not met, lead to an event of default under the agreement.  The covenants include maintaining:
•	A minimum consolidated net worth
•	A minimum adjusted EBITDA to corporate debt interest (over the last four rolling quarters)
•	A limitation on recourse indebtedness
•	A limitation on the percentage of non-federally insured loans in the Company’s portfolio
As of December 31, 2013, the Company was in compliance with all of these requirements. Many of these covenants are duplicated in the Company’s other lending facilities, including its FFELP warehouse facilities.
The Company’s operating line of credit does not have any covenants related to unsecured debt ratings.  However, changes in the Company’s ratings (as well as the amounts the Company borrows) have modest implications on the pricing level at which the Company obtains funding.
A default on the Company’s FFELP warehouse facilities would result in an event of default on the Company’s unsecured line of credit that would result in the outstanding balance on the line of credit becoming immediately due and payable.
Junior Subordinated Hybrid Securities
On September 27, 2006, the Company issued $200.0 million aggregate principal amount of Junior Subordinated Hybrid Securities ("Hybrid Securities"). The Hybrid Securities are unsecured obligations of the Company. The interest rate on the Hybrid Securities through September 29, 2036 ("the scheduled maturity date") is equal to three-month LIBOR plus 3.375%, payable quarterly, which was 3.62% at December 31, 2013. The principal amount of the Hybrid Securities will become due on the scheduled maturity date only to the extent that prior to such date the Company has received proceeds from the sale of certain qualifying capital securities (as defined in the Hybrid Securities' indenture). If any amount is not paid on the scheduled maturity date, it will remain outstanding and bear interest at a floating rate as defined in the indenture, payable monthly. On September 15, 2061, the Company must pay any remaining principal and interest on the Hybrid Securities in full whether or not the Company has sold qualifying capital securities. At the Company's option, the Hybrid Securities are redeemable in whole or in part at their principal amount plus accrued and unpaid interest, provided in the case of a redemption in part that the principal amount outstanding after such redemption is at least $50.0 million. As of December 31, 2013, the outstanding balance on the Hybrid Securities was $96.5 million.
Other Borrowings
On April 12, 2012, the Company entered into a $50.0 million line of credit, which is collateralized by asset-backed security investments. The line of credit has a maturity date of April 11, 2014 and has covenants and cross default provisions similar to those under the Company's unsecured line of credit. As of December 31, 2013, $50.0 million was outstanding on this line of credit.
On October 13, 2006, the Company purchased a building in which its corporate headquarters is located. In connection with the acquisition of the building, the Company assumed the outstanding note on the property. As of December 31, 2013 and 2012, the outstanding balance on the note was $4.5 million and $4.6 million, respectively.
As of December 31, 2013 and 2012, bonds and notes payable includes $6.9 million and $8.3 million, respectively, of notes due to a third-party. The Company used the proceeds from these notes to invest in non-federally insured student loan assets via a participation agreement.
One of the Company's education lending subsidiaries has irrevocably escrowed funds to make the remaining principal and interest payments on previously issued bonds and notes. Accordingly, neither these obligations nor the escrowed funds are included on the accompanying consolidated balance sheets. As of December 31, 2013 and 2012, the accreted defeased debt that remained outstanding was $45.9 million and $42.7 million, respectively.
Debt Covenants
Certain bond resolutions contain, among other requirements, covenants relating to restrictions on additional indebtedness, limits as to direct and indirect administrative expenses, and maintaining certain financial ratios. Management believes the Company is in compliance with all covenants of the bond indentures and related credit agreements as of December 31, 2013.
Maturity Schedule
Bonds and notes outstanding as of December 31, 2013 are due in varying amounts as shown below.
2014		$	56,900
2015		4,501
2016		1,396,344
2017		—
2018		447,245
2019 and thereafter		24,308,355
		$	26,213,345
Generally, the Company's secured financing instruments bearing interest at variable rates can be redeemed on any interest payment date at par plus accrued interest. Subject to certain provisions, all bonds and notes are subject to redemption prior to maturity at the option of certain education lending subsidiaries.

Gain_on_Sale_of_Loans_and_Debt

Gain on Sale of Loans and Debt Repurchases	12 Months Ended
	Dec. 31, 2013
Gain on Sale of Loans and Debt Repurchases [Abstract]	'
Additional Financial Information Disclosure [Text Block]	'
	Gain on Sale of Loans and Debt Repurchases
	“Gain on sale of loans and debt repurchases” in the accompanying consolidated statements of income is composed of the following items:
		Year ended December 31,
		2013		2012	2011
	Gain on sale of loans	$	33	116	1,378
	Gain from debt repurchases (a)	11,666		4,023	6,962
		$	11,699	4,139	8,340
	(a)	The activity included in "Gain from debt repurchases" is detailed below:
		Year ended December 31, 2013				Year ended December 31, 2012			Year ended December 31, 2011
		Par value		Purchase	Gain	Par value	Purchase	Gain	Par value	Purchase	Gain
				price			price			price
	Hybrid Securities	$	2,775	2,080	695	1,465	1,140	325	62,558	55,651	6,907
	Asset-backed securities	87,696		76,725	10,971	134,667	130,969	3,698	12,254	12,199	55
		$	90,471	78,805	11,666	136,132	132,109	4,023	74,812	67,850	6,962

Derivative_Financial_Instrumen

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2013
Derivative Financial Instruments [Abstract]	'
Derivative Financial Instruments	'
	Derivative Financial Instruments
	The Company uses derivative financial instruments primarily to manage interest rate risk and foreign currency exchange risk.
	Interest Rate Risk
	The Company is exposed to interest rate risk in the form of basis risk and repricing risk because the interest rate characteristics of the Company's assets do not match the interest rate characteristics of the funding for those assets. The Company has adopted a policy of periodically reviewing the mismatch related to the interest rate characteristics of its assets and liabilities together with the Company's outlook as to current and future market conditions. Based on those factors, the Company uses derivative instruments as part of its overall risk management strategy. Derivative instruments used as part of the Company's interest rate risk management strategy currently include basis swaps and interest rate swaps.
	Basis Swaps
	Interest earned on the majority of the Company's FFELP student loan assets is indexed to the one-month LIBOR rate.  Meanwhile, the Company funds the majority of its assets with three-month LIBOR indexed floating rate securities.  The different interest rate characteristics of the Company's loan assets and liabilities funding these assets results in basis risk.
	The Company also faces repricing risk due to the timing of the interest rate resets on its liabilities, which may occur as infrequently as once a quarter, in contrast to the timing of the interest rate resets on its assets, which generally occur daily. As of December 31, 2013, the Company had $25.0 billion and $1.0 billion of FFELP loans indexed to the one-month LIBOR rate and the three-month treasury bill rate, respectively, the indices for which reset daily, and $16.3 billion of debt indexed to three-month LIBOR, the indices for which reset quarterly, and $7.8 billion of debt indexed to one-month LIBOR, the indices for which reset monthly.
	The Company has used derivative instruments to hedge its basis risk and repricing risk. The Company has entered into basis swaps in which the Company receives three-month LIBOR set discretely in advance and pays one-month LIBOR plus or minus a spread as defined in the agreements (the 1:3 Basis Swaps).
	The following table summarizes the Company’s 1:3 Basis Swaps outstanding:
					As of December 31,
					2013				2012
		Maturity			Notional amount				Notional amount
		2021			$	250,000			250,000
		2022			1,900,000				1,900,000
		2023			3,650,000				3,150,000
		2024			250,000				250,000
		2026			800,000				800,000
		2028			100,000				100,000
		2036			700,000				700,000
		2039	(a)		150,000				150,000
		2040	(b)		200,000				200,000
					$	8,000,000		(c)	7,500,000		(c)
	(a)This derivative has a forward effective start date in 2015.
	(b)This derivative has a forward effective start date in 2020.
	(c)	The weighted average rate paid by the Company on the 1:3 Basis Swaps as of December 31, 2013 and 2012, was one-month LIBOR plus 3.5 basis points and one-month LIBOR plus 3.3 basis points, respectively.
	Interest rate swaps – floor income hedges
	FFELP loans originated prior to April 1, 2006 generally earn interest at the higher of the borrower rate, which is fixed over a period of time, or a floating rate based on the Special Allowance Payments ("SAP") formula set by the Department. The SAP rate is based on an applicable index plus a fixed spread that depends on loan type, origination date, and repayment status. The Company generally finances its student loan portfolio with variable rate debt. In low and/or certain declining interest rate environments, when the fixed borrower rate is higher than the SAP rate, these student loans earn at a fixed rate while the interest on the variable rate debt typically continues to reflect the low and/or declining interest rates. In these interest rate environments, the Company may earn additional spread income that it refers to as floor income.
	Depending on the type of loan and when it was originated, the borrower rate is either fixed to term or is reset to an annual rate each July 1. As a result, for loans where the borrower rate is fixed to term, the Company may earn floor income for an extended period of time, which the Company refers to as fixed rate floor income, and for those loans where the borrower rate is reset annually on July 1, the Company may earn floor income to the next reset date, which the Company refers to as variable rate floor income. All FFELP loans first originated on or after April 1, 2006 effectively earn at the SAP rate, since lenders are required to rebate fixed rate floor income and variable rate floor income for these loans to the Department.
	Absent the use of derivative instruments, a rise in interest rates may reduce the amount of floor income received and this may have an impact on earnings due to interest margin compression caused by increasing financing costs, until such time as the federally insured loans earn interest at a variable rate in accordance with their SAP formulas. In higher interest rate environments, where the interest rate rises above the borrower rate and fixed rate loans effectively become variable rate loans, the impact of the rate fluctuations is reduced.
	As of December 31, 2013 and December 31, 2012, the Company had $11.1 billion and $11.3 billion, respectively, of student loan assets that were earning fixed rate floor income of which the weighted average estimated variable conversion rate for these loans, which is the estimated short-term interest rate at which loans would convert to a variable rate, was 1.83% and 1.82%, respectively.
	The following tables summarize the outstanding derivative instruments used by the Company to economically hedge loans earning fixed rate floor income.
				As of December 31, 2013							As of December 31, 2012
		Maturity		Notional amount				Weighted average fixed rate paid by the Company (a)			Notional amount				Weighted average fixed rate paid by the Company (a)
		2013		$	—			—	%		$	3,150,000			0.71	%
		2014		1,750,000				0.71			1,750,000				0.71
		2015		1,100,000				0.89			1,100,000				0.89
		2016		750,000				0.85			750,000				0.85
		2017		1,250,000				0.86			750,000				0.99
				$	4,850,000			0.81	%		$	7,500,000			0.78	%
	(a)	For all interest rate derivatives, the Company receives discrete three-month LIBOR.
	Interest rate swaps – unsecured debt hedges
	As of December 31, 2013 and December 31, 2012, the Company had $96.5 million and $99.2 million, respectively, of unsecured Hybrid Securities outstanding. The interest rate on the Hybrid Securities through September 29, 2036 is equal to three-month LIBOR plus 3.375%, payable quarterly. The Company had the following derivatives outstanding that are used to effectively convert the variable interest rate on the Hybrid Securities to a fixed rate of 7.66%.
			As of December 31, 2013						As of December 31, 2012
	Maturity		Notional amount				Weighted average fixed rate paid by the Company (a)		Notional amount				Weighted average fixed rate paid by the Company (a)
	2036		$	25,000			4.28%		$	75,000			4.28	%
	(a)	For all interest rate derivatives, the Company receives discrete three-month LIBOR.
	Foreign Currency Exchange Risk
	In 2006, the Company issued €420.5 million and €352.7 million of student loan asset-backed Euro Notes (the "2006-1 Notes" and "2006-2 Notes", respectively) with interest rates based on a spread to the EURIBOR index. On November 25, 2013, the Company remarketed the 2006-1 Notes, which changed the notional amount outstanding on the 2006-1 Notes to $500.0 million U.S. dollars with an interest rate based on the 3-month LIBOR index. As a result of the 2006-2 Notes, the Company is exposed to market risk related to fluctuations in foreign currency exchange rates between the U.S. dollar and Euro. The principal and accrued interest on these notes are re-measured at each reporting period and recorded in the Company’s consolidated balance sheet in U.S. dollars based on the foreign currency exchange rate on that date. Changes in the principal and accrued interest amounts as a result of foreign currency exchange rate fluctuations are included in the Company’s consolidated statements of income.
	The Company entered into cross-currency interest rate swaps in connection with the issuance of the Euro Notes. On November 26, 2013, the Company terminated its cross-currency interest rate swap associated with the 2006-1 Notes when such Notes were remarketed. Under the terms of the cross-currency interest rate swap associated with the 2006-2 Notes, the Company receives from the counterparty a spread to the EURIBOR index based on a notional amount of €352.7 million and pays a spread to the LIBOR index based on a notional amount of $450.0 million. In addition, under the terms of this agreement, all principal payments on the Euro Notes will effectively be paid at the exchange rate in effect between the U.S. dollar and Euro as of the issuance of the notes.
	The following table shows the income statement impact as a result of the re-measurement of the Euro Notes and the change in the fair value of the related derivative instruments.
		Year ended December 31,
		2013				2012			2011
	Re-measurement of Euro Notes	$	(35,285	)		(19,561	)		32,706
	Change in fair value of cross currency interest rate swaps	26,354				2,210			(14,287	)
	Total impact to consolidated statements of income - income (expense) (a)	$	(8,931	)		(17,351	)		18,419
	(a)	The financial statement impact of the above items is included in "Derivative market value and foreign currency adjustments and derivative settlements, net" in the Company's consolidated statements of income.
	Consolidated Financial Statement Impact Related to Derivatives
	The following table summarizes the fair value of the Company’s derivatives as reflected on the consolidated balance sheet.
		Fair value of asset derivatives							Fair value of liability derivatives
		As of				As of			As of			As of
		December 31, 2013				December 31, 2012			December 31, 2013			December 31, 2012
	1:3 basis swaps	$	18,490			12,239			—			1,215
	Interest rate swaps - floor income hedges	7,183				—			15,849			45,913
Interest rate swaps - hybrid debt hedges	—				—			2,119			23,762
Cross-currency interest rate swaps	36,834				82,841			—			—
Other	—				2,361			—			—
Total	$	62,507			97,441			17,968			70,890
During the years ended December 31, 2013 and 2012, the Company terminated certain derivatives for net proceeds of $65.9 million and net payments of $6.0 million, respectively.
Offsetting of Derivative Assets/Liabilities
The Company records derivative instruments in the consolidated balance sheets on a gross basis as either an asset or liability measured at its fair value. Certain of the Company's derivative instruments are subject to right of offset provisions with counterparties. The following tables include the gross amounts related to the Company's derivative portfolio recognized in the consolidated balance sheets, reconciled to the net amount when excluding derivatives subject to enforceable master netting arrangements and cash collateral received/pledged:
						Gross amounts not offset in the consolidated balance sheets
Derivative assets		Gross amounts of recognized assets presented in the consolidated balance sheets				Derivatives subject to enforceable master netting arrangement			Cash collateral received (a)			Net asset (liability)
Balance as of December 31, 2013		$	62,507			(15,437	)		(15,959	)		31,111
Balance as of December 31, 2012		97,441				(13,234	)		(19,993	)		64,214
						Gross amounts not offset in the consolidated balance sheets
Derivative liabilities		Gross amounts of recognized liabilities presented in the consolidated balance sheets				Derivatives subject to enforceable master netting arrangement			Cash collateral pledged (b)			Net asset (liability)
Balance as of December 31, 2013		$	(17,969	)		15,437			3,630			1,098
Balance as of December 31, 2012		(70,890		)		13,234			63,128			5,472
(a)	As of December 31, 2013 and December 31, 2012, the trustee for certain of the Company's asset-backed securitization transactions held $16.0 million and $20.0 million, respectively, of collateral from the counterparty on the cross-currency interest rate swaps.
(b)	As of December 31, 2013 and December 31, 2012, the Company had $3.6 million and $63.1 million, respectively, posted as collateral to derivative counterparties, which is included in “restricted cash and investments” in the Company's consolidated balance sheet.
The following table summarizes the effect of derivative instruments in the consolidated statements of income.
		Year ended December 31,
		2013				2012			2011
Settlements:
1:3 basis swaps		$	3,301			4,495			1,446
Interest rate swaps - floor income hedges		(31,022		)		(19,270	)		(20,246	)
Interest rate swaps - hybrid debt hedges		(1,670		)		(2,231	)		(744	)
Cross-currency interest rate swaps		(245		)		3,228			11,877
Other		—				(244	)		(173	)
Total settlements - (expense) income		(29,636		)		(14,022	)		(7,840	)
Change in fair value:
1:3 basis swaps		7,467				676			1,114
Interest rate swaps - floor income hedges		36,719				(35,215	)		(12,169	)
Interest rate swaps - hybrid debt hedges		12,997				1,717			(25,475	)
Cross-currency interest rate swaps		26,354				2,210			(14,287	)
Other		341				2,779			304
Total change in fair value - income (expense)		83,878				(27,833	)		(50,513	)
Re-measurement of Euro Notes (foreign currency transaction adjustment) - income (expense)		(35,285		)		(19,561	)		32,706
Derivative market value and foreign currency adjustments and derivative settlements, net - income (expense)		$	18,957			(61,416	)		(25,647	)
Derivative Instruments - Credit and Market Risk
By using derivative instruments, the Company is exposed to credit and market risk. The Company manages credit and market risks associated with interest rates by establishing and monitoring limits as to the types and degree of risk that may be undertaken and by entering into transactions with high-quality counterparties that are reviewed periodically by the Company's risk committee. As of December 31, 2013, all of the Company's derivative counterparties had investment grade credit ratings. The Company also has a policy of requiring that all derivative contracts be governed by an International Swaps and Derivatives Association, Inc. Master Agreement.
Credit Risk
When the fair value of a derivative contract is positive (an asset in the Company's consolidated balance sheet), this generally indicates that the counterparty would owe the Company if the derivative was settled. If the counterparty fails to perform, credit risk with such counterparty is equal to the extent of the fair value gain in the derivative less any collateral held by the Company. If the Company was unable to collect from a counterparty, it would have a loss equal to the amount the derivative is recorded in the consolidated balance sheet.
The Company considers counterparties' credit risk when determining the fair value of derivative positions on its exposure net of collateral. However, the Company does not use the collateral to offset fair value amounts recognized in the financial statements for derivative instruments.
Market Risk
When the fair value of a derivative instrument is negative (a liability in the Company's consolidated balance sheet), the Company would owe the counterparty if the derivative was settled and, therefore, has no immediate credit risk.  If the negative fair value of derivatives with a counterparty exceeds a specified threshold, the Company may have to make a collateral deposit with the counterparty. The threshold at which the Company may be required to post collateral is dependent upon the Company's unsecured credit rating.  The Company believes any downgrades from its current unsecured credit rating (Standard & Poor's: BBB- (stable outlook) and Moody's: Ba1 (stable outlook)), would not result in additional collateral requirements of a material nature. In addition, no counterparty has the right to terminate its contracts in the event of downgrades from the current rating. However, some derivative contracts have mutual optional termination provisions that can be exercised during the years 2014 through 2023. As of December 31, 2013, the fair value of derivatives with early termination provisions was a positive $10.1 million (an asset in the Company's consolidated balance sheet).
Interest rate movements have an impact on the amount of collateral the Company is required to deposit with its derivative instrument counterparties. With the Company's current derivative portfolio, the Company does not currently anticipate near term movement in interest rates having a material impact on its liquidity or capital resources, nor expects future movements in interest rates to have a material impact on its ability to meet potential collateral deposits with its counterparties. Due to the existing low interest rate environment, the Company's exposure to downward movements in interest rates on its interest rate swaps is limited.  In addition, the historical high correlation between one-month and three-month LIBOR limits the Company's exposure to interest rate movements on the 1:3 Basis Swaps.
The Company's cross-currency interest rate swap was entered into as a result of an asset-backed security financing and was entered into at the securitization trust level with the counterparty. Trust related derivatives do not contain credit contingent features related to the Company or the trust's credit ratings. As such, there are no collateral requirements and as a result the impact of changes to foreign currency rates has no impact on the amount of collateral the Company would be required to deposit with the counterparty on this derivative.

Investments

Investments	12 Months Ended
	Dec. 31, 2013
Investments [Abstract]	'
Investments	'
	Investments
	A summary of the Company's investments and restricted investments follows:
		As of December 31, 2013											As of December 31, 2012
		Amortized cost				Gross unrealized gains			Gross unrealized losses (a)		Fair value		Amortized cost	Gross unrealized gains	Gross unrealized losses		Fair value
	Investments:
	Available-for-sale investments :
	Student loan asset-backed and other debt securities (b)	$	171,931			7,111			(1,241	)	177,801		64,970	3,187	(179	)	67,978
	Equity securities	1,502				1,783			(3	)	3,282		3,449	1,604	(180	)	4,873
	Total available-for-sale investments	$	173,433			8,894			(1,244	)	181,083		68,419	4,791	(359	)	72,851
	Trading investments :
	Student loan asset-backed and other debt securities										10,957						10,461
	Total available-for-sale and trading investments										$	192,040					83,312
	Restricted Investments (c):
	Guaranteed investment contracts - held-to-maturity										$	7,285					8,830
	(a)	As of December 31, 2013, the Company considered the decline in market value of its available-for-sale investments to be temporary in nature and did not consider any of its investments other-than-temporarily impaired.
	(b)	As of December 31, 2013, the stated maturities of the Company's student loan asset-backed securities and other debt securities classified as available-for-sale are shown in the following table:
	Year of Maturity:	Amortized cost				Fair value
	Within 1 year	$	—			—
	1-5 years	418				418
	6-10 years	57				57
	After 10 years	171,456				177,326
	Total	$	171,931			177,801
	(c)	Restricted investments are included in "restricted cash and investments" in the Company's consolidated balance sheets. The Company's restricted investments include cash balances that the Company's indentured securitization trusts deposit in guaranteed investment contracts that are held for the related note holders. These investments are classified as held-to-maturity and the Company accounts for them at amortized cost, which approximates fair value.
	As of December 31, 2013, the stated maturities of the Company's restricted investments, which are classified as held-to-maturity, are shown in the following table.
	Year of Maturity:
	Within 1 year	$	—
	1-5 years	5,084
	6-10 years	—
	After 10 years	2,201
	Total	$	7,285
	T
	The following table summarizes the amount included in "other income" in the consolidated statements of income related to the Company's investments classified as available-for-sale and trading.
			Year ended December 31,
			2013				2012			2011
	Available-for-sale securities:
	Gross realized gains		$	6,270			6,120			—
	Gross realized losses		(332		)		(322	)		—
	Trading securities:
	Unrealized gains (losses), net		221				254			430
	Realized gains (losses), net		5				1,459			2,753
			$	6,164			7,511			3,183
	The amounts reclassified from accumulated other comprehensive income related to the realized gains and losses on available-for-sale-securities is summarized below.
			Year ended December 31,
	Affected line item in the consolidated statements of income - income (expense):		2013				2012			2011
	Other income		$	5,938			5,798			—
	Income tax expense		(2,197		)		(2,145	)		—
	Net income		$	3,741			3,653			—

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	Intangible Assets and Goodwill
	As of December 31, 2013 and December 31, 2012, intangible assets were $6.1 million and $9.4 million, respectively, and consisted of customer relationships. The Company recorded amortization expense on its intangible assets of $3.3 million, $19.0 million, and $17.1 million for the years ended December 31, 2013, 2012, and 2011, respectively. The Company will continue to amortize intangible assets over their remaining useful lives. As of December 31, 2013, the Company estimates it will record amortization expense of $3.1 million (2014) and $3.0 million (2015).
	Goodwill by operating segment consists of the following:
		Student Loan and Guaranty Servicing		Tuition Payment Processing and Campus Commerce	Enrollment Services	Asset Generation and Management (a)	Total
	Balance as of December 31, 2011, 2012, and 2013	$	8,596	58,086	8,553	41,883	117,118
	(a)	As a result of the Reconciliation Act of 2010, the Company no longer originates new FFELP loans and net interest income of the Company's existing FFELP loan portfolio will decline over time as the Company's portfolio pays down. As a result, as this revenue stream winds down, goodwill impairment will be triggered for the Asset Generation and Management reporting unit due to the passage of time and depletion of projected cash flows stemming from its FFELP student loan portfolio. Other than the Asset Generation and Management reporting unit, management believes the elimination of new FFELP loan originations will not have an adverse impact on the fair value of the Company's other reporting units.
	The Company reviews goodwill for impairment annually. This annual review is completed by the Company as of November 30 of each year and whenever triggering events or changes in circumstances indicate its carrying value may not be recoverable.
	For the 2011, 2012, and 2013 annual review of goodwill, the Company assessed qualitative factors and concluded it was not more likely than not that the fair value of its reporting units were less than their carrying amount. As such, the Company was not required to perform the two-step impairment test and concluded there was no impairment of goodwill.

Property_and_Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment Disclosure [Text Block]	'
	Property and Equipment
	Property and equipment consisted of the following:
			As of December 31,
		Useful life	2013		2012
	Computer equipment and software	1-5 years	$	77,733	72,595
	Office furniture and equipment	3-7 years	9,843		9,583
	Leasehold improvements	1-15 years	3,618		6,502
	Transportation equipment	10 years	7,398		3,610
	Building and building improvements	5-39 years	10,366		9,711
	Land	—	700		700
			109,658		102,701
	Accumulated depreciation		75,829		70,832
			$	33,829	31,869
	Depreciation expense for the years ended December 31, 2013, 2012, and 2011 related to property and equipment was $15.1 million, $12.9 million, and $9.9 million, respectively.

Shareholders_Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2013
Shareholders' Equity [Abstract]	'
Stockholders' Equity Note Disclosure [Text Block]	'
	Shareholders’ Equity
	Classes of Common Stock
	The Company's common stock is divided into two classes. The Class B common stock has ten votes per share and the Class A common stock has one vote per share. Each Class B share is convertible at any time at the holder's option into one Class A share. With the exception of the voting rights and the conversion feature, the Class A and Class B shares are identical in terms of other rights, including dividend and liquidation rights.
	Stock Repurchases
	The Company has a stock repurchase program that expires on May 24, 2015 in which it can repurchase up to five million shares of its Class A common stock on the open market, through private transactions, or otherwise. As of December 31, 2013, 3.9 million shares may still be purchased under the Company's stock repurchase program. Shares repurchased by the Company during 2013, 2012, and 2011 are shown in the table below.
		Total shares repurchased	Purchase price (in thousands)		Average price of shares repurchased (per share)
	Year ended December 31, 2013	393,259	$	13,136	$	33.4
	Year ended December 31, 2012	806,023	22,814		28.3
	Year ended December 31, 2011	1,436,423	27,134		18.89
	Contingent Consideration - infiNET Integrated Solutions, Inc. (“infiNET”)
	In 2004, the Company purchased 50% of the stock of infiNET and, in 2006, purchased the remaining 50% of infiNET’s stock. infiNET provides software for customer-focused electronic transactions, information sharing, and electronic account and bill presentment for colleges and universities. Consideration for the purchase of the remaining 50% of the stock of infiNET included 95,380 restricted shares of the Company’s Class A common stock that were subject to stock price guaranty provisions. On February 28, 2011, the Company paid $5.9 million in cash to satisfy this obligation. This payment was recorded by the Company as a reduction to additional paid-in capital.

Earnings_per_Common_Share

Earnings per Common Share	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Earnings Per Common Share	'
	Earnings per Common Share
	Presented below is a summary of the components used to calculate basic and diluted earnings per share. The Company applies the two-class method in computing both basic and diluted earnings per share, which requires the calculation of separate earnings per share amounts for common stock and unvested share based awards. Unvested share-based awards that contain nonforfeitable rights to dividends are considered securities which participate in undistributed earnings with common stock.
		Year ended December 31,
		2013				2012			2011
		Common shareholders		Unvested restricted stock shareholders	Total	Common shareholders	Unvested restricted stock shareholders	Total	Common shareholders	Unvested restricted stock shareholders	Total
	Numerator:
	Net income attributable to Nelnet, Inc.	$	300,043	2,629	302,672	176,647	1,350	177,997	203,077	1,258	204,335
	Denominator:
	Weighted-average common shares outstanding - basic and diluted	46,165,785		404,529	46,570,314	47,010,034	359,297	47,369,331	47,860,824	296,579	48,157,403
	Earnings per share - basic and diluted	$	6.5	6.5	6.5	3.76	3.76	3.76	4.24	4.24	4.24
	Unvested restricted stock awards are the Company's only potential common shares and, accordingly, there were no awards that were antidilutive and not included in average shares outstanding for the diluted earnings per share calculation.
	As of December 31, 2013, a cumulative amount of 127,442 shares have been deferred by non-employee directors under the Directors Stock Compensation Plan and will become issuable upon the termination of service by the respective non-employee director on the board of directors. These shares are included in the Company's weighted average shares outstanding calculation.

Income_Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Income Tax Disclosure	'
	Income Taxes
	The Company is subject to income taxes in the United States, Canada, and Australia. Significant judgment is required in evaluating the Company's tax positions and determining the provision for income taxes. During the ordinary course of business, there are many transactions and calculations for which the ultimate tax determination is uncertain.
	As required by the Income Taxes Topic of the FASB Accounting Standards Codification, the Company recognizes in the consolidated financial statements only those tax positions determined to be more likely than not of being sustained upon examination, based on the technical merits of the positions. It further requires that a change in judgment related to the expected ultimate resolution of uncertain tax positions be recognized in earnings in the period of such change.
	As of December 31, 2013, the total amount of gross unrecognized tax benefits (excluding the federal benefit received from state positions) was $19.1 million which is included in “other liabilities” on the consolidated balance sheet. Of this total, $12.4 million (net of the federal benefit on state issues) represents the amount of unrecognized tax benefits that, if recognized, would favorably affect the effective tax rate in future periods. The Company currently anticipates uncertain tax positions will decrease by $2.2 million prior to December 31, 2014 as a result of a lapse of applicable statute of limitations, settlements, correspondence with examining authorities, and recognition or measurement considerations with federal and state jurisdictions; however, actual developments in this area could differ from those currently expected. Of the $2.2 million anticipated decrease, $1.4 million, if recognized, would favorably affect the Company's effective tax rate. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits follows:
		Year ended December 31,
		2013				2012
	Gross balance - beginning of year	$	29,568			21,794
	Additions based on tax positions of prior years	996				9,493
	Additions based on tax positions related to the current year	3,812				4,367
	Settlements with taxing authorities	(7,470		)		—
	Reductions for tax positions of prior years	(6,470		)		(5,738	)
	Reductions based on tax positions related to the current year	(272		)		—
	Reductions due to lapse of applicable statute of limitations	(1,023		)		(348	)
	Gross balance - end of year	$	19,141			29,568
	All of the reductions due to the lapse of statute of limitations and for prior year tax positions shown above impacted the effective tax rate with the exception of certain temporary federal items.
	The Company's policy is to recognize interest and penalties accrued on uncertain tax positions as part of interest expense and other expense, respectively. As of December 31, 2013 and 2012, $2.1 million and $5.1 million in accrued interest and penalties, respectively, were included in “other liabilities” on the consolidated balance sheets. The Company recognized a decrease to interest expense related to uncertain tax positions of $1.3 million for the year ended December 31, 2013, and interest expense of $2.7 million and $0.7 million for the years ended December 31, 2012 and 2011 respectively. The Company reversed accrued penalties related to uncertain tax positions of $0.3 million in 2013 as a result of exam closures and statutes of limitation lapses. No penalties were accrued for the years ended December 31, 2012 and 2011. The impact of timing differences and tax attributes are considered when calculating interest and penalty accruals associated with the unrecognized tax benefits.
	The Company and its subsidiaries file a consolidated federal income tax return in the U.S. and the Company or one of its subsidiaries files income tax returns in various state, local, and foreign jurisdictions. The Company is no longer subject to U.S. federal income tax examinations for years prior to 2009. The Company is no longer subject to U.S. state/local income tax examinations by tax authorities prior to 2007. As of December 31, 2013, the Company has significant tax uncertainties that remain unsettled in the following jurisdictions:
	Maine            2008 through 2010
	New York        2008 through 2011
	Texas            2007 through 2009
	The provision for income taxes consists of the following components:
		Year ended December 31,
		2013				2012			2011
	Current:
	Federal	$	153,756			118,490			123,737
	State	4,776				1,383			1,354
	Foreign	122				33			87
	Total current provision	158,654				119,906			125,178
	Deferred:
	Federal	1,676				(23,460	)		(6,606	)
	State	868				(358	)		(1,116	)
	Foreign	(5		)		(11	)		(4	)
	Total deferred provision (benefit)	2,539				(23,829	)		(7,726	)
	Provision for income tax expense	$	161,193			96,077			117,452
	The differences between the income tax provision computed at the statutory federal corporate tax rate and the financial statement provision for income taxes are shown below:
		Year ended December 31,
		2013			2012			2011
	Tax expense at federal rate	35	%		35	%		35	%
	Increase (decrease) resulting from:
	State tax, net of federal income tax benefit	0.8			0.5			0.9
	Provision of uncertain federal and state tax matters	-0.6			0.2			1.1
	Tax credits	-0.4			-0.6			-0.4
	Valuation allowance	—			—			-0.3
	Other	—			-0.1			0.2
	Effective tax rate	34.8	%		35	%		36.5	%
	The tax effect of temporary differences that give rise to deferred tax assets and liabilities include the following:
		As of As of December 31,
		2013				2012
	Deferred tax assets:
	Student loans	$	25,967			26,612
	Intangible assets	23,675				29,812
	Securitizations	10,407				—
	Accrued expenses	4,162				3,739
	Stock compensation	1,608				1,317
	Deferred revenue	777				987
	Basis in certain derivative contracts	—				14,178
	Other	28				982
	Total gross deferred tax assets	66,624				77,627
	Less valuation allowance	(239		)		(137	)
	Net deferred tax assets	66,385				77,490
	Deferred tax liabilities:
	Debt repurchases	32,286				32,866
	Loan origination services	23,750				27,554
Depreciation	4,673				4,770
Unrealized gain on debt and equity securities	2,830				1,619
Basis in certain derivative contracts	2,137				—
Total gross deferred tax liabilities	65,676				66,809
Net deferred tax asset (liability)	$	709			10,681
The Company has performed an evaluation of the recoverability of deferred tax assets. In assessing the realizability of the Company's deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which those temporary differences become deductible. Management considers the scheduled reversals of deferred tax liabilities, projected taxable income, carry back opportunities, and tax planning strategies in making the assessment of the amount of the valuation allowance. With the exception of a portion of the Company's state net operating loss, it is management's opinion that it is more likely than not that the deferred tax assets will be realized and should not be reduced by a valuation allowance. The amount of deferred tax assets considered realizable could be reduced in the near term if estimates of future taxable income during the carry forward period are reduced.
As of December 31, 2013 and 2012, current income taxes payable of $4.1 million and income taxes receivable of $0.7 million, respectively, are included in "other liabilities" and "other assets" in the consolidated balance sheets.

Segment_Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Segment Reporting	'
	Segment Reporting
	The Company earns fee-based revenue through its Student Loan and Guaranty Servicing, Tuition Payment Processing and Campus Commerce, and Enrollment Services operating segments. In addition, the Company earns interest income on its student loan portfolio in its Asset Generation and Management operating segment. The Company’s operating segments are defined by the products and services they offer and the types of customers they serve, and they reflect the manner in which financial information is currently evaluated by management. See note 1, "Description of Business," for a description of each operating segment, including the primary products and services offered.
	The management reporting process measures the performance of the Company’s operating segments based on the management structure of the Company, as well as the methodology used by management to evaluate performance and allocate resources. Executive management (the "chief operating decision maker") evaluates the performance of the Company’s operating segments based on their financial results prepared in conformity with U.S. generally accepted accounting principles.
	The accounting policies of the Company’s operating segments are the same as those described in the summary of significant accounting policies. Intersegment revenues are charged by a segment that provides a product or service to another segment.  Intersegment revenues and expenses are included within each segment consistent with the income statement presentation provided to management.  Income taxes are allocated based on 38% of income (loss) before taxes for each individual operating segment. The difference between the consolidated income tax expense and the sum of taxes calculated for each operating segment is included in income taxes in Corporate Activity and Overhead.
	Corporate Activity and Overhead
	Corporate Activity and Overhead includes the following items:
	•	The operating results of WRCM, the Company's SEC-registered investment advisory subsidiary
	•	Income earned on certain investment activities
	•	Interest expense incurred on unsecured debt transactions
	•	Other product and service offerings that are not considered operating segments
	Corporate Activities and Overhead also includes certain corporate activities and overhead functions related to executive management, human resources, accounting, legal, occupancy, and marketing. These costs are allocated to each operating segment based on estimated use of such activities and services.
		Year ended December 31, 2013
		Fee-Based
		Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
							Services		Based		Generation and		Activity
											Management		and
													Overhead
	Total interest income	$	40		—		—		40		638,604		9,433		(3,267	)	644,810
	Interest expense	—			—		—		—		229,533		4,669		(3,267	)	230,935
	Net interest income (loss)	40			—		—		40		409,071		4,764		—		413,875
	Less provision for loan losses	—			—		—		—		18,500		—		—		18,500
	Net interest income (loss) after provision for loan losses	40			—		—		40		390,571		4,764		—		395,375
	Other income (expense):
	Loan and guaranty servicing revenue	243,428			—		—		243,428		—		—		—		243,428
	Intersegment servicing revenue	56,744			—		—		56,744		—		—		(56,744	)	—
	Tuition payment processing and campus commerce revenue	—			80,682		—		80,682		—		—		—		80,682
	Enrollment services revenue	—			—		98,078		98,078		—		—		—		98,078
	Other income	—			—		—		—		15,223		32,218		(1,143	)	46,298
	Gain on sale of loans and debt repurchases	—			—		—		—		11,004		695		—		11,699
	Derivative market value and foreign currency adjustments, net	—			—		—		—		35,256		13,337		—		48,593
	Derivative settlements, net	—			—		—		—		(27,966	)	(1,670	)	—		(29,636	)
	Total other income (expense)	300,172			80,682		98,078		478,932		33,517		44,580		(57,887	)	499,142
	Operating expenses:
	Salaries and benefits	119,092			37,575		19,296		175,963		2,292		17,914		—		196,169
	Cost to provide enrollment services	—			—		64,961		64,961		—		—		—		64,961
	Depreciation and amortization	11,419			4,518		232		16,169		—		2,142		—		18,311
	Other	79,116			9,147		6,084		94,347		30,945		25,393		(1,143	)	149,542
	Intersegment expenses, net	4,359			5,989		4,588		14,936		57,572		(15,764	)	(56,744	)	—
	Total operating expenses	213,986			57,229		95,161		366,376		90,809		29,685		(57,887	)	428,983
	Income (loss) before income taxes and corporate overhead allocation	86,226			23,453		2,917		112,596		333,279		19,659		—		465,534
	Corporate overhead allocation	(6,150		)	(1,957	)	(1,943	)	(10,050	)	(3,896	)	13,946		—		—
	Income (loss) before income taxes	80,076			21,496		974		102,546		329,383		33,605		—		465,534
	Income tax (expense) benefit	(30,430		)	(8,168	)	(369	)	(38,967	)	(125,165	)	2,939		—		(161,193	)
	Net income (loss)	49,646			13,328		605		63,579		204,218		36,544		—		304,341
	Net income attributable to noncontrolling interest	—			—		—		—		—		1,669		—		1,669
	Net income attributable to Nelnet, Inc.	$	49,646		13,328		605		63,579		204,218		34,875		—		302,672
	Total assets	$	84,986		219,064		34,791		338,841		27,387,461		391,168		(346,621	)	27,770,849
		Year ended December 31, 2012
		Fee-Based
		Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
							Services		Based		Generation and		Activity
											Management		and
													Overhead
	Total interest income	$	53		8		—		61		610,194		7,305		(3,707	)	613,853
	Interest expense	—			—		—		—		263,788		8,485		(3,707	)	268,566
	Net interest income (loss)	53			8		—		61		346,406		(1,180	)	—		345,287
	Less provision for loan losses	—			—		—		—		21,500		—		—		21,500
	Net interest income (loss) after provision for loan losses	53			8		—		61		324,906		(1,180	)	—		323,787
	Other income (expense):
	Loan and guaranty servicing revenue	209,748			—		—		209,748		—		—		—		209,748
	Intersegment servicing revenue	65,376			—		—		65,376		—		—		(65,376	)	—
	Tuition payment processing and campus commerce revenue	—			74,410		—		74,410		—		—		—		74,410
	Enrollment services revenue	—			—		117,925		117,925		—		—		—		117,925
Other income	—			—		—		—		18,219		21,257		—		39,476
Gain on sale of loans and debt repurchases	—			—		—		—		3,814		325		—		4,139
Derivative market value and foreign currency adjustments, net	—			—		—		—		(51,809	)	4,415		—		(47,394	)
Derivative settlements, net	—			—		—		—		(11,792	)	(2,230	)	—		(14,022	)
Total other income (expense)	275,124			74,410		117,925		467,459		(41,568	)	23,767		(65,376	)	384,282
Operating expenses:
Salaries and benefits	115,126			34,314		22,816		172,256		2,252		18,318		—		192,826
Cost to provide enrollment services	—			—		78,375		78,375		—		—		—		78,375
Depreciation and amortization	18,415			7,240		6,491		32,146		—		1,479		—		33,625
Other	70,505			10,439		10,416		91,360		16,435		20,943		—		128,738
Intersegment expenses, net	5,280			5,383		3,768		14,431		66,215		(15,270	)	(65,376	)	—
Total operating expenses	209,326			57,376		121,866		388,568		84,902		25,470		(65,376	)	433,564
Income (loss) before income taxes and corporate overhead allocation	65,851			17,042		(3,941	)	78,952		198,436		(2,883	)	—		274,505
Corporate overhead allocation	(5,904		)	(1,968	)	(1,968	)	(9,840	)	(5,306	)	15,146		—		—
Income (loss) before income taxes	59,947			15,074		(5,909	)	69,112		193,130		12,263		—		274,505
Income tax (expense) benefit	(22,780		)	(5,728	)	2,244		(26,264	)	(73,387	)	3,574		—		(96,077	)
Net income (loss)	37,167			9,346		(3,665	)	42,848		119,743		15,837		—		178,428
Net income attributable to noncontrolling interest	—			—		—		—		—		431		—		431
Net income (loss) attributable to Nelnet, Inc.	$	37,167		9,346		(3,665	)	42,848		119,743		15,406		—		177,997
Total assets	$	90,959		150,600		53,902		295,461		26,463,551		207,003		(358,120	)	26,607,895
	Year ended December 31, 2011
	Fee-Based
	Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
						Services		Based		Generation and		Activity
										Management		and
												Overhead
Total interest income	$	58		21		—		79		590,736		5,074		(3,035	)	592,854
Interest expense	—			—		—		—		221,675		9,649		(3,035	)	228,289
Net interest income (loss)	58			21		—		79		369,061		(4,575	)	—		364,565
Less provision for loan losses	—			—		—		—		21,250		—		—		21,250
Net interest income (loss) after provision for loan losses	58			21		—		79		347,811		(4,575	)	—		343,315
Other income (expense):
Loan and guaranty servicing revenue	175,657			—		—		175,657		—		—		—		175,657
Intersegment servicing revenue	69,037			—		—		69,037		—		—		(69,037	)	—
Tuition payment processing and campus commerce revenue	—			67,797		—		67,797		—		—		—		67,797
Enrollment services revenue	—			—		130,470		130,470		—		—		—		130,470
Other income	—			—		—		—		15,416		14,097		—		29,513
Gain on sale of loans and debt repurchases	—			—		—		—		1,433		6,907		—		8,340
Derivative market value and foreign currency adjustments, net	—			—		—		—		7,571		(25,378	)	—		(17,807	)
Derivative settlements, net	—			—		—		—		(7,228	)	(612	)	—		(7,840	)
Total other income (expense)	244,694			67,797		130,470		442,961		17,192		(4,986	)	(69,037	)	386,130
Operating expenses:
Salaries and benefits	102,878			30,070		25,155		158,103		2,791		17,057		—		177,951
Cost to provide enrollment services	—			—		86,548		86,548		—		—		—		86,548
Depreciation and amortization	15,313			6,179		6,854		28,346		—		1,398		—		29,744
Other	60,442			10,192		9,425		80,059		13,381		19,975		—		113,415
Intersegment expenses, net	4,776			4,714		3,521		13,011		70,018		(13,992	)	(69,037	)	—
Total operating expenses	183,409			51,155		131,503		366,067		86,190		24,438		(69,037	)	407,658
Income (loss) before income taxes and corporate overhead allocation	61,343			16,663		(1,033	)	76,973		278,813		(33,999	)	—		321,787
Corporate overhead allocation	(4,138		)	(1,379	)	(1,379	)	(6,896	)	(6,896	)	13,792		—		—
Income (loss) before income taxes	57,205			15,284		(2,412	)	70,077		271,917		(20,207	)	—		321,787
Income tax (expense) benefit	(21,736		)	(5,807	)	917		(26,626	)	(103,327	)	12,501		—		(117,452	)
Net income (loss)	35,469			9,477		(1,495	)	43,451		168,590		(7,706	)	—		204,335
Net income attributable to noncontrolling interest	—			—		—		—		—		—		—		—
Net income (loss) attributable to Nelnet, Inc.	$	35,469		9,477		(1,495	)	43,451		168,590		(7,706	)	—		204,335
Total assets	$	123,307		157,444		45,738		326,489		25,821,806		24,735		(320,813	)	25,852,217

Major_Customer_Notes

Major Customer (Notes)	12 Months Ended
	Dec. 31, 2013
Concentration Risk [Line Items]	'
Concentration Risk Disclosure [Text Block]	'
	Major Customer
	The Company earns loan servicing revenue from a servicing contract with the Department that spans five years (through June 2014).  Revenue earned by the Company's Student Loan and Guaranty Servicing operating segment related to this contract was $97.3 million, $69.5 million, and $51.0 million for the years ended December 31, 2013, 2012, and 2011, respectively. On October 25, 2013, the Company received a letter from the Department notifying the Company of the Department's intent to exercise its optional ordering period to extend the contract for an additional five years through June 16, 2019, with actual extension subject to the availability of government funds.

Legal_Proceedings

Legal Proceedings	12 Months Ended
	Dec. 31, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Legal Proceedings	'
	Legal Proceedings
	General
	The Company is subject to various legal proceedings that arise in the normal course of business, including the legal proceedings discussed below. These matters frequently involve claims by student loan borrowers disputing the manner in which their student loans have been serviced or the accuracy of reports to credit bureaus, claims by student loan borrowers or other consumers alleging that state or Federal consumer protection laws have been violated in the process of collecting loans or conducting other business activities, and disputes with other business entities. From time to time, lawsuits may be brought as, or subsequently amended to assert claims in the form of, putative class action cases.
	In evaluating each of its legal proceedings, the Company considers many factors that involve significant risks and uncertainties inherent in the overall litigation process, including (i) the amount of damages and the nature of any other relief sought in the proceeding, if specified; (ii) whether the proceeding is at an early stage; (iii) the impact of discovery; (iv) whether novel or unsettled legal theories are at issue; (v) the outcome of pending motions or appeals; (vi) whether there are significant factual issues to be resolved; (vii) whether class action status is sought and the Company's views of the likelihood of a class being certified by the court and the ultimate size of the class; (viii) the jurisdiction in which the proceeding is pending; (ix) the Company's views of the merits of the claims and of the strength of the Company's defenses; and (x) the progress of any negotiations with opposing parties. In assessing whether a legal proceeding may be material, the Company considers these and other quantitative and qualitative factors, including whether disclosure of the proceeding might be important to a reader of the Company's financial statements in light of all of the information about the Company that is available to the reader.
	Actions Requesting Certifications of Classes
	Proceedings or complaints that involve or ask for certifications of classes generally expand the scope of legal defense costs, as well as alleged potential claim amounts. The Company is currently subject to three legal proceedings in which the plaintiffs have made allegations that one or more putative classes should be certified by the applicable court. It is significant to note that no putative class has actually been certified in any of these proceedings, the Company's position is that class certification would be inappropriate in each such proceeding described below, and the Company intends to vigorously contest such certification. The Company has accrued an immaterial amount related to the legal proceedings described below. However, due to the relatively early stage of these matters and the uncertainty and risks inherent in class determination and the overall litigation process, the Company believes that a meaningful estimate of its exposure to any reasonably possible losses or range of reasonably possible losses, in excess of the amount accrued, cannot currently be made.
	•	Bais Yaakov of Spring Valley v. Peterson's Nelnet, LLC
	On January 4, 2011, a complaint against Peterson's Nelnet, LLC (“Peterson's”), a subsidiary of Nelnet, Inc. ("Nelnet"), was filed in the U.S. federal District Court for the District of New Jersey (the “New Jersey District Court”). The complaint alleges that Peterson's sent six advertising faxes to the named plaintiff in 2008-2009 that were not the result of express invitation or permission granted by the plaintiff and did not include certain opt out language. The complaint also alleges that such faxes violated the federal Telephone Consumer Protection Act (the “TCPA”), purportedly entitling the plaintiff to $500 per violation, trebled for willful violations for each of the six faxes. The complaint further alleges that Peterson's had sent putative class members more than 10,000 faxes that violated the TCPA, amounting to more than $5 million in statutory penalty damages and more than $15 million if trebled for willful violations. The complaint seeks to establish a class action. On September 13, 2013, the named plaintiff filed a motion for class certification, and on October 7, 2013, Peterson's filed a motion to dismiss the named plaintiff's motion for class certification. As of the filing date of this report, the New Jersey District Court has not established, recognized, or certified a class. On January 23, 2014, Peterson’s and the named plaintiff reached an agreement in principle whereby Peterson’s would, without admitting any wrongdoing or liability, settle all claims in the lawsuit, including potential class action claims, for payment of an immaterial amount. The settlement agreement in principle is subject to finalization and court approval.
	•	Than Zaw v. Nelnet, Inc.
	On January 18, 2013, a Third Amended Complaint was served on Nelnet in connection with a lawsuit by Than Zaw against Nelnet (erroneously referred to in the lawsuit as Nelnet Business Solutions, Inc.) in the Superior Court of the State of California, Contra Costa County (the “California State Court”). The lawsuit was originally instituted on December 30, 2010, and alleges that Nelnet violated the California Fair Debt Collection Practices Act in its interactions with the plaintiff, a California resident. The plaintiff's Third Amended Complaint added additional allegations claiming that Nelnet violated Section 632 of the California Penal Code by allegedly recording one or more telephone calls to the plaintiff without the plaintiff's consent, and sought $5,000 in statutory damages per alleged violation. The Third Amended Complaint further alleged that Nelnet improperly recorded telephone calls to other California residents without such persons' consent, and sought to establish a class action with respect to the California Section 632 claim. As of the filing date of this report, the California State Court has not established, recognized, or certified a class. On October 16, 2013, Nelnet and the named plaintiff reached an agreement in principle whereby Nelnet would, without admitting any wrongdoing or liability, settle all claims in the lawsuit, including potential class action claims, for payment of an immaterial amount. The settlement agreement in principle is subject to finalization and court approval.
	•	Grant Keating v. Peterson's Nelnet, LLC et al
	On August 6, 2012, an Amended Complaint was served on Peterson's, CUnet, LLC (“CUnet”), a subsidiary of Nelnet, and on Nelnet (collectively, the "Defendants"), in connection with a lawsuit by Grant Keating in the United States District Court for the Northern District of Ohio (the “Ohio District Court”). The lawsuit was originally instituted on August 24, 2011, and alleges that the Defendants sent an advertising text message to the named plaintiff in June 2011 using an automatic telephone dialing system, and without the plaintiff's express consent. The complaint also alleges that this text message violated the TCPA, purportedly entitling the plaintiff to $500, trebled for a willful violation. The complaint further alleges that the Defendants sent putative class members similar text messages using an automatic telephone dialing system, without such purported class members' consent. The complaint seeks to establish a class action. On August 29, 2013, the Defendants filed motions for summary judgment, and the named plaintiff filed a motion for class certification. As of the filing date of this report, the Ohio District Court has not established, recognized, or certified a class. The Defendants intend to defend themselves vigorously in this lawsuit.

Operating_Leases

Operating Leases	12 Months Ended
	Dec. 31, 2013
Operating Leases [Abstract]	'
Leases of Lessee Disclosure [Text Block]	'
	Operating Leases
	The Company is committed under noncancelable operating leases for office space and equipment. Total rental expense incurred by the Company for the years ended December 31, 2013, 2012, and 2011 was $8.1 million, $8.1 million, and $8.2 million, respectively. Minimum future rentals, as of December 31, 2013, under noncancelable operating leases are shown below:
	2014	$	5,889
	2015	3,446
	2016	2,512
	2017	1,380
	2018	1,071
	2019 and thereafter	2,256
		$	16,554

Defined_Contribution_Benefit_P

Defined Contribution Benefit Plan	12 Months Ended
	Dec. 31, 2013
Defined Contribution Benefit Plan [Abstract]	'
Pension and Other Postretirement Benefits Disclosure [Text Block]	'
	Defined Contribution Benefit Plan
	The Company has a 401(k) savings plan that covers substantially all of its employees. Employees may contribute up to 100 percent of their pre‑tax salary, subject to IRS limitations. The Company matches up to 100 percent on the first 3 percent of contributions and 50 percent on the next 2 percent. The Company made contributions to the plan of $3.8 million, $3.6 million, and $3.4 million during the years ended December 31, 2013, 2012, and 2011, respectively.

Stock_Based_Compensation_Plan

Stock Based Compensation Plan	12 Months Ended
	Dec. 31, 2013
Stock Based Compensation Plans [Abstract]	'
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	Stock Based Compensation Plans
	Restricted Stock Plan
	The following table summarizes restricted stock activity:
		Year ended December 31,
		2013		2012		2011
	Non-vested shares at beginning of year	378,671		285,718		311,119
	Granted	131,933		168,833		82,845
	Vested	(62,491	)	(41,089	)	(54,184	)
	Canceled	(41,062	)	(34,791	)	(54,062	)
	Non-vested shares at end of year	407,051		378,671		285,718
	As of December 31, 2013, there was $5.8 million of unrecognized compensation cost included in “additional paid-in capital” on the consolidated balance sheet related to restricted stock, which is expected to be recognized as compensation expense as shown in the table below.
	2014	$	2,305
	2015	1,449
	2016	904
	2017	492
	2018	271
	2019 and thereafter	406
		$	5,827
	For the years ended December 31, 2013, 2012, and 2011, the Company recognized compensation expense of $3.1 million, $2.2 million, and $1.3 million, respectively, related to shares issued under the restricted stock plan which is included in "salaries and benefits" on the consolidated statements of income.
	Employee Share Purchase Plan
	The Company has an employee share purchase plan pursuant to which employees are entitled to purchase common stock from payroll deductions at a 15 percent discount from market value. During the years ended December 31, 2013, 2012, and 2011, the Company recognized compensation expense of approximately $148,000, $114,000, and $137,000, respectively, in connection with issuing 18,004 shares, 21,766 shares, and 29,989 shares, respectively, under this plan.
	Non-employee Directors Compensation Plan
	The Company has a compensation plan for non-employee directors pursuant to which non-employee directors can elect to receive their annual retainer fees in the form of cash or Class A common stock. If a nonemployee director elects to receive Class A common stock, the number of shares of Class A common stock that are awarded is equal to the amount of the annual retainer fee otherwise payable in cash divided by 85 percent of the fair market value of a share of Class A common stock on the date the fee is payable. Non-employee directors who choose to receive Class A common stock may also elect to defer receipt of the Class A common stock until termination of their service on the board of directors.
	For the years ended December 31, 2013, 2012, and 2011, the Company recognized approximately $673,000, $688,000, and $641,000, respectively, of expense related to this plan. The following table provides the number of shares awarded under this plan for the years ended December 31, 2013, 2012, and 2011.
		Shares issued - not deferred		Shares- deferred		Total
	Year ended December 31, 2013	10,156		5,279		15,435
	Year ended December 31, 2012	16,561		16,700		33,261
	Year ended December 31, 2011	13,059		20,843		33,902
	As of December 31, 2013, a cumulative amount of 127,442 shares have been deferred by directors and will be issued upon their termination from the board of directors. These shares are included in the Company's weighted average shares outstanding calculation.
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	'
	The following table provides the number of shares awarded under this plan for the years ended December 31, 2013, 2012, and 2011.
		Shares issued - not deferred		Shares- deferred		Total
	Year ended December 31, 2013	10,156		5,279		15,435
	Year ended December 31, 2012	16,561		16,700		33,261
	Year ended December 31, 2011	13,059		20,843		33,902

Related_Party_Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions	'
	Related Parties
	Transactions with Union Financial Services
	Union Financial Services, Inc. ("UFS") is owned 50 percent by Michael S. Dunlap, Executive Chairman and a member of the Board of Directors and a significant shareholder of the Company, and 50 percent by Stephen F. Butterfield, Vice Chairman and a member of the Board of Directors of the Company. During 2013, the Company purchased an aircraft for total consideration of $5.8 million and sold an interest in such aircraft to UFS for $2.0 million. After the completion of this transaction, the Company and UFS own 65 percent and 35 percent of the aircraft, respectively.
	Transactions with Union Bank and Trust Company
	Union Bank and Trust Company ("Union Bank") is controlled by Farmers & Merchants Investment Inc. (“F&M”) which owns a majority of Union Bank's common stock and a minority share of Union Bank's non-voting preferred stock. Mr. Dunlap, along with his spouse and children, owns or controls a significant portion of the stock of F&M, while Mr. Dunlap's sister, Angela L. Muhleisen, along with her husband and children, also owns or controls a significant portion of F&M stock. Mr. Dunlap serves as a Director and Chairman of F&M. Ms. Muhleisen serves as Director and President of F&M and as a Director, Chairperson, President, and Chief Executive Officer of Union Bank. Union Bank is deemed to have beneficial ownership of various shares of the Company because it serves in a capacity of trustee or account manager and may share voting and/or investment power with respect to such shares. Mr. Dunlap and Ms. Muhleisen beneficially own a significant percent of the voting rights of the Company's outstanding common stock.
	The Company has entered into certain contractual arrangements with Union Bank. These transactions are summarized below.
	Loan Purchases
	During the years ended December 31, 2013, 2012, and 2011, the Company purchased FFELP student loans from Union Bank of $478.4 million (par value), $0.3 million (par value), and $0.1 million (par value), respectively. Loans purchased during 2013 were purchased at a discount of $11.4 million. No discount or premium was paid for loans purchased during 2012 or 2011.
	Loan Servicing
	The Company serviced $598.9 million, $445.8 million, and $496.3 million of loans for Union Bank as of December 31, 2013, 2012, and 2011, respectively. Servicing revenue earned by the Company from servicing loans for Union Bank was $1.3 million, $1.7 million, and $1.9 million for the years ended December 31, 2013, 2012, and 2011, respectively. As of December 31, 2013 and December 31, 2012 accounts receivable includes approximately $40,000 and approximately $138,000, respectively, due from Union Bank for loan servicing.
	Funding - Participation Agreement
	The Company maintains an agreement with Union Bank, as trustee for various grantor trusts, under which Union Bank has agreed to purchase from the Company participation interests in student loans (the “FFELP Participation Agreement”). The Company uses this facility as a source to fund FFELP student loans. As of December 31, 2013 and 2012, $342.5 million and $453.0 million, respectively, of loans were subject to outstanding participation interests held by Union Bank, as trustee, under this agreement. The agreement automatically renews annually and is terminable by either party upon five business days notice. This agreement provides beneficiaries of Union Bank's grantor trusts with access to investments in interests in student loans, while providing liquidity to the Company on a short-term basis. The Company can participate loans to Union Bank to the extent of availability under the grantor trusts, up to $750 million or an amount in excess of $750 million if mutually agreed to by both parties. Loans participated under this agreement have been accounted for by the Company as loan sales. Accordingly, the participation interests sold are not included on the Company's consolidated balance sheets.
	Operating Cash Accounts
	The majority of the Company's cash operating accounts are maintained at Union Bank. The Company also participates in the Short term Federal Investment Trust (“STFIT”) of the Student Loan Trust Division of Union Bank, which is included in “cash and cash equivalents - held at a related party” and “restricted cash - due to customers” on the accompanying consolidated balance sheets. As of December 31, 2013 and 2012, the Company had $182.5 million and $111.8 million, respectively, invested in the STFIT or deposited at Union Bank in operating accounts, of which $127.8 million and $53.3 million as of December 31, 2013 and 2012, respectively, represented cash collected for customers. Interest income earned by the Company on the amounts invested in the STFIT for the years ended December 31, 2013, 2012, and 2011, was $0.1 million, $0.2 million, and $0.2 million, respectively.
	529 Plan Administration Services
	The Company provides certain 529 Plan administration services to certain college savings plans (the “College Savings Plans”) through a contract with Union Bank, as the program manager. Union Bank is entitled to a fee as program manager pursuant to its program management agreement with the College Savings Plans. For the years ended December 31, 2013, 2012, and 2011, the Company has received fees of $2.8 million, $1.7 million, and $2.3 million, respectively, from Union Bank related to the administration services provided to the College Savings Plans.
	Lease Arrangements
	Union Bank leases approximately 4,000 square feet in the Company's corporate headquarters building. Union Bank paid the Company approximately $72,000, $74,000, and $73,000 for commercial rent and storage income during 2013, 2012, and 2011, respectively. The lease agreement expires on June 30, 2018.
	On October 31, 2011, the Company entered into a lease agreement with Union Bank under which the Company leases office space of approximately 1,300 square feet for $25,000 per year, plus an additional monthly charge for each associate the Company assigns to the space. In October 2012, the Company and Union Bank amended the lease to increase the total leased space to approximately 6,900 square feet for $159,000 per year. The Company paid Union Bank approximately $159,000, $43,000, and $4,000 during 2013, 2012, and 2011, respectively, in accordance with the terms of the lease agreement. The lease agreement expires in November 2016.
	Other Fees Paid to Union Bank
	During the years ended December 31, 2013, 2012, and 2011, the Company paid Union Bank approximately $36,000, $36,000, and $64,000, respectively, in administrative services; approximately $107,000, $92,000, and $104,000, respectively, in commissions; and approximately $140,000, $187,000, and $185,000, respectively, in cash management fees.
	Other Fees Received from Union Bank
	During the years ended December 31, 2013, 2012, and 2011, Union Bank paid the Company approximately $170,000, $152,000, and $144,000, respectively, under an employee sharing arrangement and approximately $18,000, $31,000, and $25,000, respectively, for health and productivity services.
	401(k) Plan Administer
	Union Bank administers the Company's 401(k) defined contribution plan. Fees paid to Union Bank to administer the plan are paid by the plan participants and were approximately $370,000, $305,000, and $270,000 during the years ended December 31, 2013, 2012, and 2011, respectively.
	Mortgage Servicing Agreement
	On May 1, 2013, the Company entered into an agreement with Union Bank under which the Company was engaged by Union Bank to assist in performing various duties in connection with the expansion of Union Bank's mortgage loan operations and the servicing of mortgage loans. Per the terms of the agreement, each party will be responsible for 50 percent of all costs incurred directly related to the expansion of the mortgage loan operations. Additionally, each party will be entitled to receive 50 percent of the net income resulting from the mortgage loan operations. Through December 31, 2013, the Company has paid Union Bank approximately $52,000 for its portion of costs incurred related to the expansion of the mortgage loan operations.
	Investment Services
	Union Bank has established various trusts whereby Union Bank serves as trustee for the purpose of purchasing, holding, managing, and selling investments in student loan asset-backed securities. On May 9, 2011, WRCM, an SEC-registered investment advisor and a subsidiary of the Company, entered into a management agreement with Union Bank, effective as of May 1, 2011, under which WRCM performs various advisory and management services on behalf of Union Bank with respect to investments in securities by the trusts, including identifying securities for purchase or sale by the trusts. The agreement provides that Union Bank will pay to WRCM annual fees of 25 basis points on the outstanding balance of the investments in the trusts.  As of December 31, 2013, the outstanding balance of investments in the trusts was $734.8 million. In addition, Union Bank will pay additional fees to WRCM of up to 50 percent of the gains from the sale of securities from the trusts.  For the years ended December 31, 2013, 2012, and 2011, the Company earned $12.9 million, $8.4 million, and $5.1 million, respectively, of fees under this agreement.
	On January 20, 2012, WRCM entered into a management agreement with Union Bank under which it was designated to serve as investment advisor with respect to the assets within several trusts established by Michael S. Dunlap. Union Bank serves as trustee for the trusts. Per the terms of this agreement, Union Bank pays WRCM five basis points of the aggregate value of the assets of the trusts as of the last day of each calendar quarter. Mr. Dunlap contributed a total of 3,375,000 shares of the Company's Class B common stock to the trusts upon the establishment thereof. For the years ended December 31, 2013 and 2012, the Company earned approximately $61,000 and approximately $44,000 of fees under this agreement.
	During 2012 and 2013, WRCM established three private investment funds for the primary purpose of purchasing, selling, investing, and trading, directly or indirectly, in student loan asset-backed securities, and to engage in financial transactions related thereto. Mr. Dunlap, UFS, Jeffrey R. Noordhoek (an executive officer of the Company), F&M, Ms. Muhleisen and her spouse, and WRCM have invested in certain of these funds. Based upon the current level of holdings by non-affiliated limited partners, the management agreements provide non-affiliated limited partners the ability to remove WRCM as manager without cause. WRCM earns 50 basis points (annually) on the outstanding balance of the investments in these funds, of which WRCM pays approximately 50 percent of such amount to Union Bank as custodian. As of December 31, 2013, the outstanding balance of investments in these three funds was $116.7 million. For the years ended December 31, 2013 and 2012, the Company paid Union Bank $0.3 million and $0.1 million, respectively, as custodian.
	As of December 31, 2013 and December 31, 2012, accounts receivable included $3.3 million and $0.4 million, respectively, due from Union Bank related to fees earned by WRCM from the investment services described above.

Fair_Value

Fair Value	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Fair Value	'
	Fair Value
	The following tables present the Company’s financial assets and liabilities that are measured at fair value on a recurring basis. There were no transfers into or out of level 1, level 2, or level 3 for the year ended December 31, 2013.
		As of December 31, 2013				As of December 31, 2012
		Level 1		Level 2	Total	Level 1	Level 2	Total
	Assets:
	Investments: (a)
	Student loan asset-backed securities	$	—	188,279	188,279	—	77,652	77,652
	Equity securities	3,282		—	3,282	4,873	—	4,873
	Debt securities	479		—	479	787	—	787
	Total investments	3,761		188,279	192,040	5,660	77,652	83,312
	Fair value of derivative instruments (b)	—		62,507	62,507	—	97,441	97,441
	Total assets	$	3,761	250,786	254,547	5,660	175,093	180,753
	Liabilities:
	Fair value of derivative instruments (b):	$	—	17,969	17,969	—	70,890	70,890
	Total liabilities	$	—	17,969	17,969	—	70,890	70,890
	(a)	Investments represent investments recorded at fair value on a recurring basis. Level 1 investments are measured based upon quoted prices and include investments traded on an active exchange, such as the New York Stock Exchange, and corporate bonds, mortgage-backed securities, U.S. government bonds, and U.S. Treasury securities that trade in active markets. Level 2 investments include student loan asset-backed securities. The fair value for the student loan asset-backed securities is determined using indicative quotes from broker dealers or an income approach valuation technique (present value using the discount rate adjustment technique) that considers, among other things, rates currently observed in publicly traded debt markets for debt of similar terms issued by companies with comparable credit risk.
	(b)	All derivatives are accounted for at fair value on a recurring basis.  The fair value of derivative financial instruments is determined using a market approach in which derivative pricing models use the stated terms of the contracts and observable yield curves, forward foreign currency exchange rates, and volatilities from active markets.
	When determining the fair value of derivatives, the Company takes into account counterparty credit risk for positions where it is exposed to the counterparty on a net basis by assessing exposure net of collateral held. The net exposures for each counterparty are adjusted based on market information available for the specific counterparty.
	The following table summarizes the fair values of all of the Company’s financial instruments on the consolidated balance sheets:
		As of December 31, 2013
		Fair value		Carrying value	Level 1	Level 2	Level 3
	Financial assets:
	Student loans receivable	$	26,641,383	25,907,589	—	—	26,641,383
	Cash and cash equivalents	63,267		63,267	63,267	—	—
	Investments	192,040		192,040	3,761	188,279	—
	Restricted cash	727,838		727,838	727,838	—	—
	Restricted cash – due to customers	167,576		167,576	167,576	—	—
	Restricted investments	7,285		7,285	7,285	—	—
	Accrued interest receivable	314,553		314,553	—	314,553	—
	Derivative instruments	62,507		62,507	—	62,507	—
	Financial liabilities:
	Bonds and notes payable	25,577,250		25,955,289	—	25,577,250	—
	Accrued interest payable	21,725		21,725	—	21,725	—
	Due to customers	167,576		167,576	167,576	—	—
	Derivative instruments	17,969		17,969	—	17,969	—
		As of December 31, 2012
		Fair value		Carrying value	Level 1	Level 2	Level 3
	Financial assets:
	Student loans receivable	$	25,418,623	24,830,621	—	—	25,418,623
	Cash and cash equivalents	66,031		66,031	66,031	—	—
	Investments	83,312		83,312	5,660	77,652	—
	Restricted cash	806,632		806,632	806,632	—	—
	Restricted cash – due to customers	96,516		96,516	96,516	—	—
	Restricted investments	8,830		8,830	8,830	—	—
	Accrued interest receivable	307,518		307,518	—	307,518	—
	Derivative instruments	97,441		97,441	—	97,441	—
	Financial liabilities:
	Bonds and notes payable	24,486,008		25,098,835	—	24,486,008	—
	Accrued interest payable	14,770		14,770	—	14,770	—
	Due to customers	96,516		96,516	96,516	—	—
	Derivative instruments	70,890		70,890	—	70,890	—
	The methodologies for estimating the fair value of financial assets and liabilities that are measured at fair value on a recurring basis are previously discussed.  The remaining financial assets and liabilities were estimated using the following methods and assumptions:
	Student Loans Receivable
	If the Company has the ability and intent to hold loans for the foreseeable future, such loans are held for investment and carried at amortized cost. Fair values for student loan receivables were determined by modeling loan cash flows using stated terms of the assets and internally-developed assumptions to determine aggregate portfolio yield, net present value, and average life. The significant assumptions used to project cash flows are prepayment speeds, default rates, cost of funds, required return on equity, and future interest rate and index relationships. A number of significant inputs into the models are internally derived and not observable to market participants.
	Cash and Cash Equivalents, Restricted Cash, Restricted Cash – Due to Customers, Restricted Investments, Accrued Interest Receivable/Payable and Due to Customers
	The carrying amount approximates fair value due to the variable rate of interest and/or the short maturities of these instruments.
	Bonds and Notes Payable
	Bonds and notes payable are accounted for at cost in the financial statements except when denominated in a foreign currency. Foreign currency-denominated borrowings are re-measured at current spot rates in the financial statements. The fair value of bonds and notes payable was determined from quotes from broker dealers or through standard bond pricing models using the stated terms of the borrowings, observable yield curves, and market credit spreads. Fair value adjustments for unsecured corporate debt are made based on indicative quotes from observable trades.
	Limitations
	The fair value estimates are made at a specific point in time based on relevant market information and information about the financial instruments. Because no market exists for a significant portion of the Company's financial instruments, fair value estimates are based on judgments regarding future expected loss experience, current economic conditions, risk characteristics of various financial instruments, and other factors. These estimates are subjective in nature and involve uncertainties and matters of significant judgment and therefore cannot be determined with precision. Therefore, the calculated fair value estimates in many instances cannot be substantiated by comparison to independent markets and, in many cases, may not be realizable in a current sale of the instrument.  Changes in assumptions could significantly affect the estimates.

Quarterly_Financial_Informatio

Quarterly Financial Information	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information [Abstract]	'
Quarterly Financial Information [Text Block]	'
	Quarterly Financial Information (Unaudited)
		2013
		First quarter			Second quarter			Third quarter			Fourth quarter
	Net interest income	$	98,798		101,419			104,922			108,736
	Less provision for loan losses	5,000			5,000			5,000			3,500
	Net interest income after provision for loan losses	93,798			96,419			99,922			105,236
	Loan and guaranty servicing revenue	55,601			60,078			64,582			63,167
	Tuition payment processing and campus commerce revenue	23,411			18,356			19,927			18,988
	Enrollment services revenue	28,957			24,823			22,563			21,735
	Other income	9,416			12,288			8,613			15,981
	Gain on sale of loans and debt repurchases	1,407			7,355			2,138			799
	Derivative market value and foreign currency adjustments and derivative settlements, net	1,072			40,188			(16,648	)		(5,655	)
	Salaries and benefits	(47,905		)	(47,432	)		(48,712	)		(52,120	)
	Cost to provide enrollment services	(19,642		)	(16,787	)		(14,668	)		(13,864	)
	Depreciation and amortization	(4,377		)	(4,320	)		(4,340	)		(5,274	)
	Operating expenses - other	(34,941		)	(34,365	)		(39,887	)		(40,349	)
	Income tax expense	(38,447		)	(54,746	)		(30,444	)		(37,556	)
	Net income	68,350			101,857			63,046			71,088
	Net income attributable to noncontrolling interest	271			614			216			568
	Net income attributable to Nelnet, Inc.	$	68,079		101,243			62,830			70,520
	Earnings per common share:
	Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$	1.46		2.17			1.35			1.52
		2012
		First quarter			Second quarter				Third quarter				Fourth quarter
	Net interest income	$	84,856		84,567				85,266				90,598
	Less provision for loan losses	6,000			7,000				5,000				3,500
	Net interest income after provision for loan losses	78,856			77,567				80,266				87,098
	Loan and guaranty servicing revenue	49,488			52,391				53,285				54,584
	Tuition payment processing and campus commerce revenue	21,913			16,834				17,928				17,735
	Enrollment services revenue	31,664			29,710				30,661				25,890
	Other income	10,954			8,800				12,699				7,023
	Gain on sale of loans and debt repurchases	—			935				195				3,009
	Derivative market value and foreign currency adjustments and derivative settlements, net	(15,180		)	(21,618		)		(31,275		)		6,657
	Salaries and benefits	(49,095		)	(48,703		)		(46,395		)		(48,633		)
	Cost to provide enrollment services	(21,678		)	(20,374		)		(20,151		)		(16,172		)
	Depreciation and amortization	(8,136		)	(8,226		)		(8,402		)		(8,861		)
	Operating expenses - other	(32,263		)	(30,908		)		(29,989		)		(35,578		)
	Income tax expense	(23,230		)	(14,878		)		(21,870		)		(36,099		)
	Net income	43,293			41,530				36,952				56,653
	Net income attributable to noncontrolling interest	152			136				124				19
	Net income attributable to Nelnet, Inc.	$	43,141		$	41,394			$	36,828			$	56,634
	Earnings per common share:
	Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$	0.91		0.87				0.78				1.2

Condensed_Parent_Only_Financia

Condensed Parent Only Financial Statements	12 Months Ended
	Dec. 31, 2013
Condensed parent-only financial statements [Abstract]	'
Condensed Financial Information of Parent Company Only Disclosure [Text Block]	'
	Condensed Parent Company Financial Statements
	The following represents the condensed balance sheets as of December 31, 2013 and 2012 and condensed statements of income and cash flows for each of the years in the three-year period ended December 31, 2013 for Nelnet, Inc.
	The Company is limited in the amount of funds that can be transferred to it by its subsidiaries through intercompany loans, advances, or cash dividends. These limitations relate to the restrictions by trust indentures under the education lending subsidiaries debt financing arrangements. The amounts of cash and investments restricted in the respective reserve accounts of the education lending subsidiaries are shown on the consolidated balance sheets as restricted cash and investments.
	Balance Sheets
	(Parent Company Only)
	As of December 31, 2013 and 2012
		2013				2012
	Assets:
	Cash and cash equivalents	$	24,032			12,124
	Investments	175,887				67,564
	Investment in subsidiary debt	233,095				155,613
	Restricted cash	3,763				63,258
	Investment in subsidiaries	957,676				915,148
	Other assets	272,910				237,379
	Fair value of derivative instruments	25,673				14,600
	Total assets	$	1,693,036			1,465,686
	Liabilities:
	Notes payable	$	191,457			204,232
	Other liabilities	39,620				25,351
	Fair value of derivative instruments	17,969				70,890
	Total liabilities	249,046				300,473
	Equity:
	Nelnet, Inc. shareholders' equity:
	Common stock	464				466
	Additional paid-in capital	24,887				32,540
	Retained earnings	1,413,492				1,129,389
	Accumulated other comprehensive earnings	4,819				2,813
	Total Nelnet, Inc. shareholders' equity	1,443,662				1,165,208
	Noncontrolling interest	328				5
	Total equity	1,443,990				1,165,213
	Total liabilities and shareholders' equity	$	1,693,036			1,465,686
	Statements of Income
	(Parent Company Only)
	Years ended December 31, 2013, 2012, and 2011
			2013				2012			2011
	Investment interest		$	7,911			5,186			4,132
	Interest on bonds and notes payable		4,433				3,607			1,162
	Net interest income		3,478				1,579			2,970
	Other income (expense):
	Other income		7,112				8,010			4,304
	Gain from debt repurchases		11,905				4,487			7,255
	Equity in subsidiaries income		275,989				224,011			256,299
	Derivative market value adjustments and derivative settlements, net		28,134				(47,262	)		(55,911	)
	Total other income		323,140				189,246			211,947
	Operating expenses		5,626				1,867			6,634
	Income before income taxes		320,992				188,958			208,283
	Income tax expense		(16,651		)		(10,530	)		(3,948	)
	Net income		304,341				178,428			204,335
	Net income attributable to noncontrolling interest		1,669				431			—
	Net income attributable to Nelnet, Inc.		$	302,672			177,997			204,335
	Statements of Cash Flows
	(Parent Company Only)
	Years ended December 31, 2013, 2012, and 2011
		2013				2012			2011
	Net income attributable to Nelnet, Inc.	$	302,672			177,997			204,335
	Net income attributable to noncontrolling interest	1,669				431			—
	Net income	304,341				178,428			204,335
	Adjustments to reconcile income to net cash provided by operating activities:
	Derivative market value adjustment	(57,525		)		30,041			36,226
	(Payments) proceeds to terminate and/or amend derivative instruments, net	(6,469		)		(6,005	)		3,365
	Gain from debt repurchases	(11,905		)		(4,487	)		(7,255	)
	Equity in earnings of subsidiaries	(275,989		)		(224,011	)		(256,299	)
	Gain from sale of available-for-sale securities, net	(5,938		)		(5,798	)		—
Other	4,119				3,218			8,219
Decrease in other assets	209,896				169,256			341,412
Increase (decrease) in other liabilities	16,205				(38,971	)		14,126
Net cash provided by operating activities	176,735				101,671			344,129
Cash flows from investing activities:
Decrease (increase) in restricted cash	59,495				(29,082	)		(3,083	)
Contingency payment related to business combination	—				—			(5,893	)
Purchases of available-for-sale securities	(217,415		)		(186,727	)		—
Proceeds from sales of available-for-sale securities	116,337				162,533			—
Purchase of subsidiary debt, net	(66,272		)		(6,584	)		108,334
Purchases of other investments, net	(11,758		)		—			—
Net cash (used in) provided by investing activities	(119,613		)		(59,860	)		99,358
Cash flows from financing activities:
Payments on notes payable	(147,080		)		(109,748	)		(440,913	)
Payments on notes payable due to a related party	—				—			(107,050	)
Proceeds from issuance of notes payable	135,000				153,380			—
Payments of debt issuance costs	(644		)		(1,111	)		—
Dividends paid	(18,569		)		(66,237	)		(17,763	)
Repurchases of common stock	(13,136		)		(22,763	)		(27,134	)
Proceeds from issuance of common stock	561				480			512
Payments received on employee stock notes receivable	—				1,140			30
Issuance of noncontrolling interest	5				5			—
Distribution made to noncontrolling interest	(1,351		)		(431	)		—
Net cash used in financing activities	(45,214		)		(45,285	)		(592,318	)
Net increase (decrease) in cash and cash equivalents	11,908				(3,474	)		(148,831	)
Cash and cash equivalents, beginning of year	12,124				15,598			164,429
Cash and cash equivalents, end of year	$	24,032			12,124			15,598

Summary_of_Significant_Account1

Summary of Significant Accounting Policies and Practices Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies [Abstract]	'
Consolidation, Policy [Policy Text Block]	'
	Consolidation
	The consolidated financial statements include the accounts of Nelnet, Inc. and its consolidated subsidiaries, including its education lending subsidiaries for which the Company is the primary beneficiary. All significant intercompany balances and transactions have been eliminated in consolidation.
	The Company's education lending subsidiaries (or Variable Interest Entities ("VIEs")) are engaged in the securitization of education finance assets. These education lending subsidiaries hold beneficial interests in eligible loans, subject to creditors with specific interests. The liabilities of the Company's education lending subsidiaries are not the direct obligations of Nelnet, Inc. or any of its other subsidiaries. Each education lending subsidiary is structured to be bankruptcy remote, meaning that it should not be consolidated in the event of bankruptcy of the parent company or any other subsidiary. The Company has determined it is the primary beneficiary of its education lending subsidiaries (VIEs). The primary beneficiary is the entity which has both: (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance, and (2) the obligation to absorb losses or receive benefits of the entity that could potentially be significant to the VIE. The Company is generally the administrator and master servicer of the securitized assets held in its education lending subsidiaries and owns the residual interest of the securitization trusts. As a result, for accounting purposes, the transfers of student loans to the eligible lender trusts do not qualify as sales. Accordingly, all the financial activities and related assets and liabilities, including debt, of the securitizations are reflected in the Company's consolidated financial statements and are summarized as supplemental information on the balance sheet.
Noncontrolling Interest, Policy [Policy Text Block]	'
	Noncontrolling Interest
	Noncontrolling interest reflects the proportionate share of membership interest (equity) and net income attributable to the holders of minority membership interests in Whitetail Rock Capital Management, LLC ("WRCM"), a subsidiary of the Company that issued minority membership interests on January 1, 2012 and January 1, 2013.
Use of Estimates, Policy [Policy Text Block]	'
	Use of Estimates
	The preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make a number of estimates and assumptions that affect the reported amounts of assets and liabilities, reported amounts of revenues and expenses, and other disclosures. Actual results may differ from those estimates.
Student Loans Receivable, Policy [Policy Text Block]	'
	Student Loans Receivable
	Student loans consist of federally insured student loans and non-federally insured student loans. If the Company has the ability and intent to hold loans for the foreseeable future, such loans are held for investment and carried at amortized cost. Amortized cost includes the unamortized premium or discount and capitalized origination costs and fees, all of which are amortized to interest income. Loans which are held-for-investment also have an allowance for loan loss as needed. Any loans the Company has the ability and intent to sell are classified as held for sale and are carried at the lower of cost or fair value. Loans which are held for sale do not have the associated premium or discount and origination costs and fees amortized into interest income and there is also no related allowance for loan losses. There were no loans classified as held for sale as of December 31, 2013 and 2012.
	Federally insured loans were previously made under the FFEL Program by certain eligible lenders as defined by the Higher Education Act of 1965, as amended (the “Higher Education Act”). These loans, including related accrued interest, are guaranteed at their maximum level permitted under the Higher Education Act by an authorized guaranty agency, which has a contract of reinsurance with the Department. The terms of the loans, which vary on an individual basis, generally provide for repayment in monthly installments of principal and interest. Generally, Stafford and PLUS loans have repayment periods between five and ten years. Consolidation loans have repayment periods of twelve to thirty years. FFELP loans do not require repayment while the borrower is in-school, and during the grace period immediately upon leaving school. The borrower may also be granted a deferment or forbearance for a period of time based on need, during which time the borrower is not considered to be in repayment. Interest continues to accrue on loans in the in-school, deferment, and forbearance period. Interest rates on loans may be fixed or variable, dependent upon the type of loan, terms of the loan agreements, and date of origination. For FFELP loans, the education lending subsidiaries have entered into trust agreements in which unrelated financial institutions serve as the eligible lender trustees. As eligible lender trustees, the financial institutions act as the eligible lender in acquiring certain eligible student loans as an accommodation to the subsidiaries, which hold beneficial interests in the student loan assets as the beneficiaries of such trusts.
	Substantially all FFELP loan principal and related accrued interest is guaranteed as provided by the Higher Education Act. These guarantees are subject to the performance of certain loan servicing due diligence procedures stipulated by applicable Department regulations. If these due diligence requirements are not met, affected student loans may not be covered by the guarantees in the event of borrower default. Such student loans are subject to “cure” procedures and reinstatement of the guarantee under certain circumstances.
	Student loans receivable also includes non-federally insured loans. The terms of the non-federally insured loans, which vary on an individual basis, generally provide for repayment in monthly installments of principal and interest over a period of up to 30 years. The non-federally insured loans are not covered by a guarantee or collateral in the event of borrower default.
Allowance for Loan Losses, Policy [Policy Text Block]	'
	Allowance for Loan Losses
	The allowance for loan losses represents management's estimate of probable losses on student loans. The provision for loan losses reflects the activity for the applicable period and provides an allowance at a level that the Company's management believes is appropriate to cover probable losses inherent in the loan portfolio. The Company evaluates the adequacy of the allowance for loan losses on its federally insured loan portfolio separately from its non-federally insured loan portfolio. These evaluation processes are subject to numerous judgments and uncertainties.
	The allowance for the federally insured loan portfolio is based on periodic evaluations of the Company's loan portfolios considering loans in repayment versus those in a nonpaying status, delinquency status, trends in defaults in the portfolio based on Company and industry data, past experience, trends in student loan claims rejected for payment by guarantors, changes to federal student loan programs, current economic conditions, and other relevant factors. The federal government guarantees 97 percent of the principal of and the interest on federally insured student loans disbursed on and after July 1, 2006 (and 98 percent for those loans disbursed on and after October 1, 1993 and prior to July 1, 2006), which limits the Company's loss exposure on the outstanding balance of the Company's federally insured portfolio. Student loans disbursed prior to October 1, 1993 are fully insured.
	In determining the appropriate allowance for loan losses on the non-federally insured loans, the Company considers several factors, including: loans in repayment versus those in a nonpaying status, delinquency status, type of program, trends in defaults in the portfolio based on Company and industry data, past experience, current economic conditions, and other relevant factors. The Company places a non-federally insured loan on nonaccrual status when the collection of principal and interest is 30 days past due, and charges off the loan when the collection of principal and interest is 120 days past due. Collections, if any, are reflected as a recovery through the allowance for loan losses.
	Management has determined that each of the federally insured loan portfolio and the non-federally insured loan portfolio meets the definition of a portfolio segment, which is defined as the level at which an entity develops and documents a systematic method for determining its allowance for credit losses.  Accordingly, the portfolio segment basis disclosures are presented in note 3 for each of these portfolios.  The Company does not disaggregate its portfolio segment student loan portfolios into classes of financing receivables. In addition, as of December 31, 2013 and 2012, the Company did not have any impaired loans as defined in the Receivables Topic of the Financial Accounting Standards Board ("FASB") Accounting Standards Codification.
Cash and Cash Equivalents, Policy [Policy Text Block]	'
	Cash and Cash Equivalents and Statement of Cash Flows
	For purposes of the consolidated statements of cash flows, the Company considers all investments with maturities when purchased of three months or less to be cash equivalents.
	Accrued interest on loans purchased and sold is included in cash flows from operating activities in the respective period. Net purchased accrued interest was $29.0 million, $68.0 million, and $12.7 million in 2013, 2012, and 2011, respectively.
Investments, Policy [Policy Text Block]	'
	Investments
	The Company's available-for-sale investment portfolio consists of student loan asset-backed securities and equity and debt securities. These securities are carried at fair value, with the temporary changes in fair value, net of taxes, carried as a separate component of shareholders’ equity. The amortized cost of debt securities in this category (including the student loan asset-backed securities) is adjusted for amortization of premiums and accretion of discounts, which are amortized using the effective interest rate method. Other-than-temporary impairment is evaluated by considering several factors, including the length of time and extent to which the fair value has been less than the amortized cost basis, the financial condition and near-term prospects of the issuer of the security (considering factors such as adverse conditions specific to the security and ratings agency actions), and the intent and ability of the Company to retain the investment to allow for any anticipated recovery in fair value. The entire fair value loss on a security that has experienced an other-than-temporary impairment is recorded in earnings if the Company intends to sell the security or if it is more likely than not that the Company will be required to sell the security before the expected recovery of the loss. However, if the impairment is other-than-temporary, and either of those two conditions does not exist, the portion of the impairment related to credit losses is recorded in earnings and the impairment related to other factors is recorded in other comprehensive income.
	Securities classified as trading are accounted for at fair value, with unrealized gains and losses included in "other income" in the consolidated statements of income.
	Securities that the Company has the intent and ability to hold to maturity are classified as held-to-maturity and are accounted for at amortized cost unless the security is determined to have an other-than-temporary impairment. In that case, it is accounted for in the same manner as described above for available-for-sale investments.
	When an investment is sold, the cost basis is determined through specific identification of the security sold.
Restricted Cash and Investments, Policy [Policy Text Block]	'
	Restricted Cash and Investments
	Restricted cash primarily includes amounts for student loan securitizations and other secured borrowings. This cash must be used to make payments related to trust obligations. Amounts on deposit in these accounts are primarily the result of timing differences between when principal and interest is collected on the student loans held as trust assets and when principal and interest is paid on the trust's asset-backed debt securities. Restricted cash also includes collateral deposits with derivative counterparties.
	Cash balances that the Company's indentured trusts deposit in guaranteed investment contracts that are held for the related asset-backed note holders are classified as restricted investments. The Company has classified these investments as held-to-maturity and accounts for them at amortized cost, which approximates fair value.
Restricted Cash - Due to Customers [Policy Text Block]	'
	Restricted Cash - Due to Customers
	As a servicer of student loans, the Company collects student loan remittances and subsequently disburses these remittances to the appropriate lending entities. In addition, as part of the Company's Tuition Payment Processing and Campus Commerce operating segment, the Company collects tuition payments and subsequently remits these payments to the appropriate schools. Cash collected for customers and the related liability are included in the accompanying consolidated balance sheets.
Accounts Receivable, Policy [Policy Text Block]	'
	Accounts Receivable
	Accounts receivable are presented at their net realizable values, which includes allowances for doubtful accounts. Allowance estimates are based upon individual customer experience, as well as the age of receivables and likelihood of collection.
Goodwill and Intangible Assets, Policy [Policy Text Block]	'
	Goodwill
	The Company reviews goodwill for impairment annually (in the fourth quarter) and whenever triggering events or changes in circumstances indicate its carrying value may not be recoverable. Goodwill is tested for impairment using a fair value approach at the reporting unit level. A reporting unit is the operating segment, or a business one level below that operating segment if discrete financial information is prepared and regularly reviewed by segment management. However, components are aggregated as a single reporting unit if they have similar economic characteristics.
	The Company tests goodwill for impairment in accordance with applicable accounting guidance. The guidance provides an entity the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not (more than 50%) that the estimated fair value of a reporting unit is less than its carrying amount. If an entity elects to perform a qualitative assessment and determines that an impairment is more likely than not, the entity is then required to perform a two-step quantitative impairment test (described below), otherwise no further analysis is required. An entity also may elect not to perform the qualitative assessment and, instead, proceed directly to the two-step quantitative impairment test.
	If the Company elects to not perform a qualitative assessment or if the Company determines it is more likely than not that the fair value of a reporting unit is less than the carrying amount, then the Company performs a two-step impairment test on goodwill. In the first step, the Company compares the fair value of each reporting unit to its carrying value. If the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit, goodwill is considered not impaired and the Company is not required to perform further testing. If the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit, then the Company must perform the second step of the impairment test in order to determine the implied fair value of the reporting unit's goodwill. If the carrying value of a reporting unit's goodwill exceeds its implied fair value, then the Company would record an impairment loss equal to the difference.
	Determining the fair value of a reporting unit involves the use of significant estimates and assumptions. These estimates and assumptions include revenue growth rates and operating margins used to calculate projected future cash flows, risk-adjusted discount rates, future economic and market conditions, and determination of appropriate market comparables. Actual future results may differ from those estimates.
	See note 8 for information regarding the Company's annual goodwill impairment review for 2011, 2012, and 2013.
	Intangible Assets
	Intangible assets with finite lives are amortized over their estimated lives. Such assets are amortized using a method of amortization that reflects the pattern in which the economic benefits of the intangible asset are consumed or otherwise used up. If that pattern cannot be reliably determined, the Company uses a straight-line amortization method.
	The Company evaluates the estimated remaining useful lives of purchased intangible assets and whether events or changes in circumstances warrant a revision to the remaining periods of amortization.
Property and Equipment, Policy [Policy Text Block]	'
	Property and Equipment
	Property and equipment are carried at cost, net of accumulated depreciation. Maintenance and repairs are charged to expense as incurred, and major improvements, including leasehold improvements, are capitalized. Gains and losses from the sale of property and equipment are included in determining net income. The Company uses accelerated and straight-line methods for recording depreciation and amortization. Accelerated methods are used for certain equipment and software when this method is believed to provide a better matching of income and expenses. Leasehold improvements are amortized over the lesser of their useful life or the related estimated lease period.
Impairment of Long-Lived Assets, Policy [Policy Text Block]	'
	Impairment of Long‑Lived Assets
	The Company reviews its long-lived assets, such as property and equipment and purchased intangibles subject to amortization, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. The Company uses estimates to determine the fair value of long-lived assets. Such estimates are generally based on estimated future cash flows or cost savings associated with particular assets and are discounted to present value using an appropriate discount rate. The estimates of future cash flows associated with assets are generally prepared using a cost savings method, a lost income method, or an excess return method, as appropriate. In utilizing such methods, management must make certain assumptions about the amount and timing of estimated future cash flows and other economic benefits from the assets, the remaining economic useful life of the assets, and general economic factors concerning the selection of an appropriate discount rate. The Company may also use replacement cost or market comparison approaches to estimating fair value if such methods are determined to be more appropriate.
	Assumptions and estimates about future values and remaining useful lives of the Company's intangible and other long-lived assets are complex and subjective. They can be affected by a variety of factors, including external factors such as industry and economic trends, and internal factors such as changes in the Company's business strategy and internal forecasts. Although the Company believes the historical assumptions and estimates used are reasonable and appropriate, different assumptions and estimates could materially impact the reported financial results.
Other Assets [Policy Text Block]	'
	Other Assets
	Other assets are recorded at cost or amortized cost and consist primarily of debt issuance costs, certain investments, and other miscellaneous assets. Debt issuance costs are amortized using the effective interest method.
Fair Value Measurements, Policy [Policy Text Block]	'
	Fair Value Measurements
	The Company uses estimates of fair value in applying various accounting standards for its financial statements.
	Fair value is defined as the price to sell an asset or transfer a liability in an orderly transaction between willing and able market participants. In general, the Company's policy in estimating fair values is to first look at observable market prices for identical assets and liabilities in active markets, where available. When these are not available, other inputs are used to model fair value, such as prices of similar instruments, yield curves, volatilities, prepayment speeds, default rates, and credit spreads, relying first on observable data from active markets. Depending on current market conditions, additional adjustments to fair value may be based on factors such as liquidity, credit, and bid/offer spreads. In some cases fair values are based on estimates using present value or other valuation techniques. Those techniques are significantly affected by the assumptions used, including the discount rate and estimates of future cash flows. Transaction costs are not included in the determination of fair value. When possible, the Company seeks to validate the model's output to market transactions. Depending on the availability of observable inputs and prices, different valuation models could produce materially different fair value estimates. The values presented may not represent future fair values and may not be realizable. Additionally, there may be inherent weaknesses in any calculation technique, and changes in the underlying assumptions used, including discount rates and estimates of future cash flows, could significantly affect the estimates of current or future values.
	The Company categorizes its fair value estimates based on a hierarchical framework associated with three levels of price transparency utilized in measuring assets and liabilities at fair value. Classification is based on the lowest level of input that is significant to the fair value of the instrument. The three levels include:
	•	Level 1: Quoted prices for identical instruments in active markets. The types of financial instruments included in Level 1 are highly liquid instruments with quoted prices.
	•	Level 2: Quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations whose inputs are observable or whose primary value drivers are observable.
	•	Level 3: Instruments whose primary value drivers are unobservable. Inputs are developed based on the best information available; however, significant judgment is required by management in developing the inputs.
	The Company's accounting policy is to recognize transfers between levels of the fair value hierarchy at the end of the reporting period.
Revenue Recognition, Policy [Policy Text Block]	'
	Revenue Recognition
	Loan interest income - Loan interest is paid by the Department or the borrower, depending on the status of the loan at the time of the accrual. In addition, the Department makes quarterly interest subsidy payments on certain qualified FFELP loans until the student is required under the provisions of the Higher Education Act to begin repayment. Borrower repayment of FFELP loans normally begins within six months after completion of the borrower's course of study, leaving school, or ceasing to carry at least one-half the normal full-time academic load, as determined by the educational institution. Borrower repayment of PLUS and Consolidation loans normally begins within 60 days from the date of loan disbursement. Borrower repayment of non-federally insured loans typically begins six months following the borrower's graduation from a qualified institution, and the interest is either paid by the borrower or capitalized annually or at repayment.
	The Department provides a special allowance to lenders participating in the FFEL Program. The special allowance is accrued based upon the fiscal quarter average rate of 13-week Treasury Bill auctions (for loans originated prior to January 1, 2000) or the fiscal quarter average rate of daily one-month LIBOR rates (for loans originated on and after January 1, 2000) relative to the yield of the student loan.
	The Company recognizes student loan income as earned, net of amortization of loan premiums and deferred origination costs and the accretion of loan discounts. Loan income is recognized based upon the expected yield of the loan after giving effect to interest rate reductions resulting from borrower utilization of incentives such as timely payments (“borrower benefits”) and other yield adjustments. Loan premiums or discounts, deferred origination costs, and borrower benefits are amortized/accreted over the estimated life of the loan, which includes an estimate of prepayment rates. The Company periodically evaluates the assumptions used to estimate the life of the loans and prepayment rates.
	The Company also pays the Department an annual 105 basis point rebate fee on Consolidation loans. These rebate fees are netted against loan interest income.
	Student loan and guaranty servicing revenue – Student loan and guaranty servicing revenue consists of the following items:
	•	Loan and guaranty servicing fees – Loan servicing fees are determined according to individual agreements with customers and are calculated based on the dollar value of loans, number of loans, or number of borrowers serviced for each customer. Guaranty servicing fees are generally calculated based on the number of loans serviced, volume of loans serviced, or amounts collected. Revenue is recognized over the period in which services are provided to customers, and when ultimate collection is assured.
	•	Guaranty collections revenue – Guaranty collections revenue is earned when collected. Collection costs paid to third parties associated with this revenue is expensed upon successful collection.
	•	Software services revenue – Software services revenue is determined from individual agreements with customers and includes license and maintenance fees associated with student loan software products.  Computer and software consulting and remote hosting revenues are recognized over the period in which services are provided to customers.
	Tuition payment processing and campus commerce revenue - Tuition payment processing and campus commerce revenue includes actively managed tuition payment solutions and online payment processing. Fees for these services are recognized over the period in which services are provided to customers. Cash received in advance of the delivery of services is included in deferred revenue.
	Enrollment Services Revenue – Enrollment services revenue primarily consists of the following items:
	•	Inquiry Generation and Management (Agency) - This revenue is derived primarily from fees which are earned through the delivery of qualified inquiries or clicks. The Company recognizes revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability is reasonably assured. Delivery is deemed to have occurred at the time a qualified inquiry or click is delivered to the customer, provided that no significant obligations remain. From time to time, the Company may agree to credit certain inquiries or clicks if they fail to meet the contractual or other guidelines of a particular client. The Company has established a sales reserve based on historical experience. To date, such credits have been immaterial and within management’s expectations.
	For a portion of this revenue, the Company has agreements with providers of online media or traffic (“inquiry generation vendors”) used in the generation of inquiries or clicks. The Company receives a fee from its customers and pays a fee to the inquiry generation vendors either on a cost per inquiry, cost per click, or cost per number of impressions basis. The Company is the primary obligor in the transaction. As a result, the fees paid by the Company’s customers are recognized as revenue and the fees paid to its inquiry generation vendors are included in “cost to provide enrollment services” in the Company’s consolidated statements of income.
	•	Inquiry Management (Software) - This revenue is determined from individual agreements with customers and includes license and maintenance fees associated with inquiry management software products. Remote hosting revenues are recognized over the period in which services are provided to customers.
	•	Digital Marketing - Revenue from sales of subscriptions for interactive services to connect students to colleges and universities is recognized ratably over the term of the contract as earned. Subscription revenue received or receivable in advance of the delivery of services is included in deferred revenue. Revenue for editing services for admission essays is recognized over the period in which services are provided to customers.
	•	Content Solutions - Several content solutions services are sold based on subscriptions. Revenue from sales of subscription services is recognized ratably over the term of the contract as earned. Subscription revenue received or receivable in advance of the delivery of services is included in deferred revenue. Revenue from the sale of print products is generally earned and recognized, net of estimated returns, upon shipment or delivery. All other revenue is recognized over the period in which services are provided to customers.
	Other income - Other income includes realized and unrealized gains and losses on investments and borrower late fee income, which is earned by the education lending subsidiaries and is recognized when payments are collected from the borrower. Other income also includes investment advisory income. The Company provides investment advisory services through an SEC-registered investment advisor subsidiary under various arrangements and earns annual fees on the outstanding balance of investments and certain performance measures, which are recognized monthly as earned.
Interest Expense, Policy [Policy Text Block]	'
	Interest Expense
	Interest expense is based upon contractual interest rates, adjusted for the amortization of debt issuance costs and the accretion of discounts. The amortization of debt issuance costs and accretion of discounts are recognized using the effective interest method.
Assets or Liabilities that Relate to Transferor's Continuing Involvement in Securitized or Asset-backed Financing Assets, Policy [Policy Text Block]	'
	Transfer of Financial Assets and Extinguishments of Liabilities
	The Company accounts for loan sales and debt repurchases in accordance with applicable accounting guidance. If a transfer of loans qualifies as a sale, the Company derecognizes the loan and recognizes a gain or loss as the difference between the carrying basis of the loan sold and the consideration received. The Company from time to time repurchases its outstanding debt and records a gain or loss on the early extinguishment of debt based upon the difference between the carrying amount of the debt and the amount paid to the third party. The Company recognizes the results of a transfer of loans and the extinguishment of debt based upon the settlement date of the transaction.
Derivative Accounting, Policy [Policy Text Block]	'
	Derivative Accounting
	The Company records derivative instruments on the consolidated balance sheets as either an asset or liability measured at its fair value. The Company determines the fair value for its derivative instruments using either (i) pricing models that consider current market conditions and the contractual terms of the derivative instrument or (ii) counterparty valuations. The Company does not offset fair value amounts recognized for derivative instruments and fair value amounts recognized for the right to reclaim cash collateral (a receivable) or the obligation to return cash collateral (a payable) arising from derivative instruments that are recognized at fair value and executed with the same counterparty under a master netting arrangement. The factors that impact the fair value of the Company's derivatives include interest rates, time value, forward interest rate curve, and volatility factors, as well as foreign exchange rates. Pricing models and their underlying assumptions impact the amount and timing of unrealized gains and losses recognized, and the use of different pricing models or assumptions could produce different financial results. Management has structured all of the Company's derivative transactions with the intent that each is economically effective; however, the Company's derivative instruments do not qualify for hedge accounting. As a result, the change in fair value of derivative instruments is reported in current period earnings. Changes or shifts in the forward yield curve and fluctuations in currency rates can significantly impact the valuation of the Company’s derivatives, and therefore impact the financial position and results of operations of the Company. Any proceeds received or payments made by the Company to terminate a derivative in advance of its expiration date, or to amend the terms of an existing derivative, are included in the Company's consolidated statements of income and are accounted for as a change in fair value of such derivative. The changes in fair value of derivative instruments, as well as the settlement payments made on such derivatives, are included in “derivative market value and foreign currency adjustments and derivative settlements, net” on the consolidated statements of income.
Foreign Currency, Policy [Policy Text Block]	'
	Foreign Currency
	During 2006, the Company issued Euro-denominated bonds, which are included in “bonds and notes payable” on the consolidated balance sheets. Transaction gains and losses resulting from exchange rate changes when re-measuring these bonds to U.S. dollars at the balance sheet date are included in “derivative market value and foreign currency adjustments and derivative settlements, net” on the consolidated statements of income.
Income Taxes, Policy [Policy Text Block]	'
	Income Taxes
	Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.
	Income tax expense includes deferred tax expense, which represents the net change in the deferred tax asset or liability balance during the year, plus any change made in the valuation allowance, and current tax expense, which represents the amount of tax currently payable to or receivable from a tax authority plus amounts for expected tax deficiencies (including both tax and interest).
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	'
	Compensation Expense for Stock Based Awards
	The Company has a restricted stock plan that is intended to provide incentives to attract, retain, and motivate employees in order to achieve long term growth and profitability objectives. The restricted stock plan provides for the grant to eligible employees of awards of restricted shares of Class A common stock. The fair value of restricted stock awards is determined on the grant date based on the Company's stock price and is amortized to compensation cost over the related vesting periods, which range up to ten years. For those awards with only service conditions that have graded vesting schedules, the Company recognizes compensation expense on a straight-line basis over the requisite service period for each separately vesting portion of the award, as if the award was, in substance, multiple awards.
Stock Repurchases [Policy Text Block]	'
	Stock Repurchases
	In accordance with the corporate laws of the state in which the Company is incorporated, all shares repurchased by the Company are legally retired upon acquisition by the Company.

Student_Loans_Receivable_and_A1

Student Loans Receivable and Allowance for Loan Losses (Tables)	12 Months Ended
	Dec. 31, 2013
Receivables [Abstract]	'
Schedule of Accounts, Notes, Loans and Financing Receivable	'
	Student loans receivable consisted of the following:
		As of December 31,
		2013			2012
	Federally insured loans
	Stafford and other	$	6,686,626		7,261,114
	Consolidation	19,363,577			17,708,732
	Total	26,050,203			24,969,846
	Non-federally insured loans	71,103			26,034
		26,121,306			24,995,880
	Loan discount, net of unamortized loan premiums and deferred origination costs (a)	(158,595		)	(113,357	)
	Allowance for loan losses – federally insured loans	(43,440		)	(40,120	)
	Allowance for loan losses – non-federally insured loans	(11,682		)	(11,782	)
		$	25,907,589		24,830,621
	(a) For loans purchased where there is evidence of credit deterioration since the origination of the loan, the Company records a credit discount, separate from the allowance for loan losses, which is non-accretable to interest income. Remaining discounts and premiums for purchased loans are recognized in interest income over the remaining estimated lives of the loans. The Company continues to evaluate credit losses associated with purchased loans based on current information and changes in expectations to determine the need for any additional allowance for loan losses. At December 31, 2013 and 2012, "loan discount, net of unamortized loan premiums and deferred origination costs" included $20.2 million and $17.8 million, respectively, of non-accretable discount associated with purchased loans.
Allowance for Credit Losses on Financing Receivables	'
	The provision for loan losses represents the periodic expense of maintaining an allowance sufficient to absorb losses, net of recoveries, inherent in the portfolio of student loans. Activity in the allowance for loan losses is shown below.
		Year ended December 31,
		2013			2012		2011
	Balance at beginning of period	$	51,902		48,482		43,626
	Provision for loan losses:
	Federally insured loans	20,000			22,000		20,000
	Non-federally insured loans	(1,500		)	(500	)	1,250
	Total provision for loan losses	18,500			21,500		21,250
	Charge-offs:
	Federally insured loans	(15,588		)	(21,217	)	(17,166	)
	Non-federally insured loans	(3,683		)	(3,508	)	(4,147	)
	Total charge-offs	(19,271		)	(24,725	)	(21,313	)
	Recoveries - non-federally insured loans	1,577			1,419		1,310
	Purchase (sale) of federally insured loans, net	(1,093		)	2,133		1,463
	Transfer from repurchase obligation related to non-federally insured loans repurchased, net	3,507			3,093		2,146
	Balance at end of period	$	55,122		51,902		48,482
	Allocation of the allowance for loan losses:
	Federally insured loans	$	43,440		40,120		37,205
	Non-federally insured loans	11,682			11,782		11,277
	Total allowance for loan losses	$	55,122		51,902		48,482
Accrual Related to Repurchase Obligation Rollforward	'
	The Company’s estimate related to its obligation to repurchase these loans is included in “other liabilities” in the Company’s consolidated balance sheets. The activity related to this accrual is detailed below.
		Year ended December 31,
		2013			2012		2011
	Beginning balance	$	16,130		19,223		12,600
	Repurchase obligation transferred to the allowance for loan losses related to loans repurchased, net	(3,507		)	(3,093	)	(2,146	)
	Repurchase obligation associated with loans sold	3,520			—		6,269
	Current period expense	—			—		2,500
	Ending balance	$	16,143		16,130		19,223
Financing Receivable Credit Quality Indicators	'
	Delinquencies have the potential to adversely impact the Company’s earnings through increased servicing and collection costs and account charge-offs.  The percent of non-federally insured loans that were delinquent 31 days or greater as of December 31, 2013, 2012, and 2011 was 12.7 percent, 28.6 percent, and 28.6 percent, respectively. The table below shows the Company’s federally insured student loan delinquency amounts.
	Rehabilitation Loans and Delinquent Loans Funded in FFELP Warehouse Facilities
	Rehabilitation loans are student loans that have previously defaulted, but for which the borrower has made a specified number of on-time payments.  Although rehabilitation loans benefit from the same guarantees as other federally insured student loans, rehabilitation loans have generally experienced re-default rates that are higher than default rates for federally insured student loans that have not previously defaulted.  The Company has purchased a significant amount of rehabilitation loans during 2012 and 2013.  Upon purchase, these loans are recorded at fair value, which generally approximates the federal guarantee rate under the FFEL Program.  As such, there is minimal credit risk related to rehabilitation loans purchased; therefore, these loans are presented separately in the following delinquency tables.
	In addition, the Company has purchased delinquent federally insured loans that are funded in the Company's FFELP warehouse facilities. Upon purchase, these loans are recorded at fair value, which generally approximates the federal guarantee rate. As such, there is minimal credit risk related to these loans. Loans delinquent 121 days or greater and funded in the Company's FFELP warehouse facilities are included with rehabilitation loans purchased in the following delinquency tables.
		As of December 31,
		2013					2012				2011
	Federally insured loans, excluding rehabilitation loans:
	Loans in-school/grace/deferment (a)	$	2,618,390				$	2,949,320			$	3,623,284
	Loans in forbearance (b)	2,954,495					2,992,023				3,267,771
	Loans in repayment status:
	Loans current	15,251,869			86.1	%	14,583,044		87.6	%	14,422,192		84.6	%
	Loans delinquent 31-60 days (c)	768,600			4.3		652,351		3.9		821,166		4.8
	Loans delinquent 61-90 days (c)	426,089			2.5		330,885		2		388,542		2.3
	Loans delinquent 91-120 days (c)	281,991			1.6		247,381		1.5		289,173		1.7
	Loans delinquent 121-270 days (c)	712,204			4		603,942		3.6		811,914		4.8
	Loans delinquent 271 days or greater (c)(d)	269,066			1.5		220,798		1.4		307,861		1.8
	Total loans in repayment	17,709,819			100	%	16,638,401		100	%	17,040,848		100	%
	Total federally insured loans, excluding rehabilitation loans	$	23,282,704				$	22,579,744			$	23,931,903
	Rehabilitation loans:
	Loans in-school/grace/deferment (a)	$	254,115				$	150,317			$	41,615
	Loans in forbearance (b)	415,530					330,278				62,681
	Loans in repayment status:
	Loans current	1,086,053			51.8	%	670,205		35.1	%	178,180		60	%
	Loans delinquent 31-60 days (c)	198,718			9.5		113,795		6		23,038		7.7
	Loans delinquent 61-90 days (c)	124,244			5.9		79,691		4.2		18,552		6.3
	Loans delinquent 91-120 days (c)	108,800			5.2		186,278		9.8		18,607		6.3
	Loans delinquent 121-270 days (c)	405,732			19.3		633,001		33.1		43,743		14.8
	Loans delinquent 271 days or greater (c)(d)	174,307			8.3		226,537		11.8		14,390		4.9
	Total loans in repayment	2,097,854			100	%	1,909,507		100	%	296,510		100	%
	Total rehabilitation loans	2,767,499					2,390,102				400,806
	Total federally insured loans	$	26,050,203				$	24,969,846			$	24,332,709
	(a)	Loans for borrowers who still may be attending school or engaging in other permitted educational activities and are not yet required to make payments on the loans, e.g., residency periods for medical students or a grace period for bar exam preparation for law students.
	(b)	Loans for borrowers who have temporarily ceased making full payments due to hardship or other factors, according to a schedule approved by the servicer consistent with the established loan program servicing procedures and policies.
	(c)	The period of delinquency is based on the number of days scheduled payments are contractually past due and relate to repayment loans, that is, receivables not charged off, and not in school, grace, deferment, or forbearance.
	(d)	A portion of loans included in loans delinquent 271 days or greater includes loans in claim status, which are loans that have gone into default and have been submitted to the guaranty agency.

Bonds_and_Notes_payable_Tables

Bonds and Notes payable (Tables)	12 Months Ended
	Dec. 31, 2013
Bonds and Notes Payable [Abstract]	'
Schedule of Debt	'
	The following tables summarize the Company’s outstanding debt obligations by type of instrument:
		As of December 31, 2013
		Carrying				Interest rate		Final maturity
		amount				range
	Variable-rate bonds and notes issued in asset-backed securitizations:
	Bonds and notes based on indices	$	23,479,893			0.25% - 6.90%		5/25/18 - 8/26/52
	Bonds and notes based on auction or remarketing	1,134,250				0.07% - 2.17%		5/1/28 - 11/26/46
	Total variable-rate bonds and notes	24,614,143
	FFELP warehouse facilities	1,396,344				0.17% - 0.25%		1/17/16 - 6/12/16
	Unsecured line of credit	45,000				1.67%		3/28/18
	Unsecured debt - Junior Subordinated Hybrid Securities	96,457				3.62%		9/15/61
	Other borrowings	61,401				1.67% - 5.10%		4/11/14 - 11/11/15
		26,213,345
	Discount on bonds and notes payable	(258,056		)
	Total	$	25,955,289
		As of December 31, 2012
		Carrying				Interest rate		Final maturity
		amount				range
	Variable-rate bonds and notes issued in asset-backed securitizations:
	Bonds and notes based on indices	$	21,185,140			0.32% - 6.90%		11/25/15 - 8/26/52
	Bonds and notes based on auction or remarketing	969,925				0.15% - 2.14%		5/1/28 - 5/25/42
	Total variable-rate bonds and notes	22,155,065
	FFELP warehouse facilities	1,554,151				0.21% - 0.29%		1/31/15 - 6/30/15
	Department of Education Conduit	1,344,513				0.82%		1/19/14
	Unsecured line of credit	55,000				1.71%		2/17/16
	Unsecured debt - Junior Subordinated Hybrid Securities	99,232				3.68%		9/15/61
	Other borrowings	62,904				1.50% - 5.10%		11/14/13 - 11/11/15
		25,270,865
	Discount on bonds and notes payable	(172,030		)
	Total	$	25,098,835
Schedule of Line of Credit Facilities	'
	As of December 31, 2013, the Company had three FFELP warehouse facilities as summarized below.
			NHELP-III				NHELP-II			NFSLW-I		Total
	Maximum financing amount		$	750,000			500,000			500,000		1,750,000
	Amount outstanding		577,918				339,359			479,067		1,396,344
	Amount available		172,082				160,641			20,933		353,656
	Expiration of liquidity provisions		January 16, 2014			(a)	February 28, 2014		(b)	June 12, 2014
	Final maturity date		January 17, 2016				February 28, 2016		(b)	June 12, 2016
	Maximum advance rates		92.2 - 95.0%				84.5 - 94.5%			92.0 - 98.0%
	Minimum advance rates		92.2 - 95.0%				84.5 - 94.5%			84.0 - 90.0%
	Advanced as equity support		$	34,762			31,676			22,073		88,511
	(a) On January 13, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to February 5, 2015.
	(b) On February 27, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to September 30, 2014, and to change the maturity date to September 30, 2016.
Schedule of Long-term Debt Instruments [Table Text Block]	'
	The following tables summarize the asset-backed securities transactions issued in 2013 and 2012.
			Securitizations issued during the year ended December 31, 2013
			2013-1				2013-2 (a)			2013-3		2013-4			2013-5 (a)				Total
	Date securities issued		1/31/13				2/28/13			4/30/13		6/21/13			9/30/13
	Total original principal amount		$	437,500			1,122,000			765,000		453,000			399,000				$	3,176,500
	Class A senior notes:
	Total original principal amount		$	428,000			1,122,000			745,000		440,000			399,000				3,134,000
	Bond discount		—				(3,325	)		—		(1,690	)		(4,881	)			(9,896		)
	Issue price		$	428,000			1,118,675			745,000		438,310			394,119				3,124,104
	Cost of funds (1-month LIBOR plus:)		0.6		%		0.5	%		0.5	%	0.5	%		0.63	%
	Final maturity date		6/25/41				7/25/40			2/25/37		12/26/42			1/25/37
	Class B subordinated notes:
	Total original principal amount		$	9,500						20,000		13,000							42,500
	Bond discount		(1,525		)					(1,762	)	(1,804	)						(5,091		)
	Issue price		$	7,975						18,238		11,196							37,409
	Cost of funds (1-month LIBOR plus:)		1.5		%					1.5	%	1.5	%
	Final maturity date		3/25/48							7/25/47		1/25/47
			Securitizations issued during the year ended December 31, 2012
			2012-1 (a)				2012-2 (a)			2012-3 (a)		2012-4				2012-5		2012-6			Total
	Date securities issued		5/9/12				6/11/12			7/31/12		10/11/12				11/8/12		12/12/12
	Total original principal amount		$	336,300			323,000			414,300		937,500				1,174,000		1,012,000			$	4,197,100
	Class A senior notes:
	Total original principal amount		$	336,300			323,000			414,300		920,000				1,144,000		987,000			4,124,600
	Bond discount		—				(3,609	)		(1,275	)	—				(7,642	)	(3,399	)		(15,925		)
	Issue price		$	336,300			319,391			413,025		920,000				1,136,358		983,601			4,108,675
	Cost of funds (1-month LIBOR plus:)		0.8		%		0.8	%		0.7	%	0.7		%		0.6	%	0.6	%
	Final maturity date		12/27/39				12/26/33			3/26/40		9/27/38				10/27/36		3/27/45
	Class B subordinated notes:
	Total original principal amount											$	17,500			30,000		25,000			72,500
	Bond discount											(4,900		)		(10,011	)	(6,937	)		(21,848		)
	Issue price											$	12,600			19,989		18,063			50,652
	Cost of funds (1-month LIBOR plus:)											1		%		1	%	1.5	%
	Final maturity date											7/26/49				12/28/43		8/26/52
	(a)	Total original principal amount excludes the Class B subordinated tranches for the 2012-1, 2012-2, 2012-3, 2013-2, and 2013-5 transactions totaling $7.6 million, $10.0 million, $10.0 million, $34.0 million, and $9.0 million, respectively, that were retained at issuance. As of December 31, 2013, the Company has a total of $85.5 million (par value) of its own Class B subordinated notes remaining from prior completed asset-backed securitizations that are not included in the Company's consolidated balance sheet. If the Company sells these notes to third parties, the Company would obtain cash proceeds equal to the market value of the notes on the date of such sale.  Upon sale, these notes would be shown as “bonds and notes payable” in the Company's consolidated balance sheet.  The Company believes the market value of such notes is currently less than par value.  Any excess of the par value over the market value on the date of sale would be recognized by the Company as interest expense over the life of the bonds.
Schedule of Maturities of Long-term Debt [Table Text Block]	'
	Bonds and notes outstanding as of December 31, 2013 are due in varying amounts as shown below.
	2014		$	56,900
	2015		4,501
	2016		1,396,344
	2017		—
	2018		447,245
	2019 and thereafter		24,308,355
			$	26,213,345

Gain_on_Sale_of_Loans_and_Debt1

Gain on Sale of Loans and Debt Repurchases Gain on Sale of Loans and Debt Repurchases (Tables)	12 Months Ended
	Dec. 31, 2013
Gain on Sale of Loans and Debt Repurchases [Abstract]	'
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	'
	“Gain on sale of loans and debt repurchases” in the accompanying consolidated statements of income is composed of the following items:
		Year ended December 31,
		2013		2012	2011
	Gain on sale of loans	$	33	116	1,378
	Gain from debt repurchases (a)	11,666		4,023	6,962
		$	11,699	4,139	8,340
	(a)	The activity included in "Gain from debt repurchases" is detailed below:
		Year ended December 31, 2013				Year ended December 31, 2012			Year ended December 31, 2011
		Par value		Purchase	Gain	Par value	Purchase	Gain	Par value	Purchase	Gain
				price			price			price
	Hybrid Securities	$	2,775	2,080	695	1,465	1,140	325	62,558	55,651	6,907
	Asset-backed securities	87,696		76,725	10,971	134,667	130,969	3,698	12,254	12,199	55
		$	90,471	78,805	11,666	136,132	132,109	4,023	74,812	67,850	6,962

Derivative_Financial_Instrumen1

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2013
Derivative Financial Instruments [Abstract]	'
Interest Rate Swaps - 1:3 Basis swaps	'
	The following table summarizes the Company’s 1:3 Basis Swaps outstanding:
					As of December 31,
					2013				2012
		Maturity			Notional amount				Notional amount
		2021			$	250,000			250,000
		2022			1,900,000				1,900,000
		2023			3,650,000				3,150,000
		2024			250,000				250,000
		2026			800,000				800,000
		2028			100,000				100,000
		2036			700,000				700,000
		2039	(a)		150,000				150,000
		2040	(b)		200,000				200,000
					$	8,000,000		(c)	7,500,000		(c)
	(a)This derivative has a forward effective start date in 2015.
	(b)This derivative has a forward effective start date in 2020.
	(c)	The weighted average rate paid by the Company on the 1:3 Basis Swaps as of December 31, 2013 and 2012, was one-month LIBOR plus 3.5 basis points and one-month LIBOR plus 3.3 basis points, respectively.
Interest Rate Swaps - Floor Income Hedges	'
	The following tables summarize the outstanding derivative instruments used by the Company to economically hedge loans earning fixed rate floor income.
				As of December 31, 2013							As of December 31, 2012
		Maturity		Notional amount				Weighted average fixed rate paid by the Company (a)			Notional amount				Weighted average fixed rate paid by the Company (a)
		2013		$	—			—	%		$	3,150,000			0.71	%
		2014		1,750,000				0.71			1,750,000				0.71
		2015		1,100,000				0.89			1,100,000				0.89
		2016		750,000				0.85			750,000				0.85
		2017		1,250,000				0.86			750,000				0.99
				$	4,850,000			0.81	%		$	7,500,000			0.78	%
	(a)	For all interest rate derivatives, the Company receives discrete three-month LIBOR.
Interest Rate Swaps - Unsecured Debt Hedges	'
	The Company had the following derivatives outstanding that are used to effectively convert the variable interest rate on the Hybrid Securities to a fixed rate of 7.66%.
			As of December 31, 2013						As of December 31, 2012
	Maturity		Notional amount				Weighted average fixed rate paid by the Company (a)		Notional amount				Weighted average fixed rate paid by the Company (a)
	2036		$	25,000			4.28%		$	75,000			4.28	%
	(a)	For all interest rate derivatives, the Company receives discrete three-month LIBOR.
Impact of Foreign Exchange Contracts on the Statement of Income	'
	The following table shows the income statement impact as a result of the re-measurement of the Euro Notes and the change in the fair value of the related derivative instruments.
		Year ended December 31,
		2013				2012			2011
	Re-measurement of Euro Notes	$	(35,285	)		(19,561	)		32,706
	Change in fair value of cross currency interest rate swaps	26,354				2,210			(14,287	)
	Total impact to consolidated statements of income - income (expense) (a)	$	(8,931	)		(17,351	)		18,419
	(a)	The financial statement impact of the above items is included in "Derivative market value and foreign currency adjustments and derivative settlements, net" in the Company's consolidated statements of income.
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	'
	The following table summarizes the fair value of the Company’s derivatives as reflected on the consolidated balance sheet.
		Fair value of asset derivatives							Fair value of liability derivatives
		As of				As of			As of			As of
		December 31, 2013				December 31, 2012			December 31, 2013			December 31, 2012
	1:3 basis swaps	$	18,490			12,239			—			1,215
	Interest rate swaps - floor income hedges	7,183				—			15,849			45,913
	Interest rate swaps - hybrid debt hedges	—				—			2,119			23,762
	Cross-currency interest rate swaps	36,834				82,841			—			—
	Other	—				2,361			—			—
	Total	$	62,507			97,441			17,968			70,890
Schedule of Derivative Instruments [Table Text Block]	'
	The following tables include the gross amounts related to the Company's derivative portfolio recognized in the consolidated balance sheets, reconciled to the net amount when excluding derivatives subject to enforceable master netting arrangements and cash collateral received/pledged:
							Gross amounts not offset in the consolidated balance sheets
	Derivative assets		Gross amounts of recognized assets presented in the consolidated balance sheets				Derivatives subject to enforceable master netting arrangement			Cash collateral received (a)			Net asset (liability)
	Balance as of December 31, 2013		$	62,507			(15,437	)		(15,959	)		31,111
	Balance as of December 31, 2012		97,441				(13,234	)		(19,993	)		64,214
							Gross amounts not offset in the consolidated balance sheets
	Derivative liabilities		Gross amounts of recognized liabilities presented in the consolidated balance sheets				Derivatives subject to enforceable master netting arrangement			Cash collateral pledged (b)			Net asset (liability)
	Balance as of December 31, 2013		$	(17,969	)		15,437			3,630			1,098
	Balance as of December 31, 2012		(70,890		)		13,234			63,128			5,472
	(a)	As of December 31, 2013 and December 31, 2012, the trustee for certain of the Company's asset-backed securitization transactions held $16.0 million and $20.0 million, respectively, of collateral from the counterparty on the cross-currency interest rate swaps.
	(b)	As of December 31, 2013 and December 31, 2012, the Company had $3.6 million and $63.1 million, respectively, posted as collateral to derivative counterparties, which is included in “restricted cash and investments” in the Company's consolidated balance sheet.
Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance	'
	The following table summarizes the effect of derivative instruments in the consolidated statements of income.
			Year ended December 31,
			2013				2012			2011
	Settlements:
	1:3 basis swaps		$	3,301			4,495			1,446
	Interest rate swaps - floor income hedges		(31,022		)		(19,270	)		(20,246	)
	Interest rate swaps - hybrid debt hedges		(1,670		)		(2,231	)		(744	)
	Cross-currency interest rate swaps		(245		)		3,228			11,877
	Other		—				(244	)		(173	)
	Total settlements - (expense) income		(29,636		)		(14,022	)		(7,840	)
	Change in fair value:
	1:3 basis swaps		7,467				676			1,114
	Interest rate swaps - floor income hedges		36,719				(35,215	)		(12,169	)
	Interest rate swaps - hybrid debt hedges		12,997				1,717			(25,475	)
	Cross-currency interest rate swaps		26,354				2,210			(14,287	)
	Other		341				2,779			304
	Total change in fair value - income (expense)		83,878				(27,833	)		(50,513	)
	Re-measurement of Euro Notes (foreign currency transaction adjustment) - income (expense)		(35,285		)		(19,561	)		32,706
	Derivative market value and foreign currency adjustments and derivative settlements, net - income (expense)		$	18,957			(61,416	)		(25,647	)

Investments_Tables

Investments (Tables)	12 Months Ended
	Dec. 31, 2013
Gain (Loss) on Investments [Line Items]	'
Summary Investment Holdings	'
	A summary of the Company's investments and restricted investments follows:
		As of December 31, 2013											As of December 31, 2012
		Amortized cost				Gross unrealized gains			Gross unrealized losses (a)		Fair value		Amortized cost	Gross unrealized gains	Gross unrealized losses		Fair value
	Investments:
	Available-for-sale investments :
	Student loan asset-backed and other debt securities (b)	$	171,931			7,111			(1,241	)	177,801		64,970	3,187	(179	)	67,978
	Equity securities	1,502				1,783			(3	)	3,282		3,449	1,604	(180	)	4,873
	Total available-for-sale investments	$	173,433			8,894			(1,244	)	181,083		68,419	4,791	(359	)	72,851
	Trading investments :
	Student loan asset-backed and other debt securities										10,957						10,461
	Total available-for-sale and trading investments										$	192,040					83,312
	Restricted Investments (c):
	Guaranteed investment contracts - held-to-maturity										$	7,285					8,830
	(a)	As of December 31, 2013, the Company considered the decline in market value of its available-for-sale investments to be temporary in nature and did not consider any of its investments other-than-temporarily impaired.
	(b)	As of December 31, 2013, the stated maturities of the Company's student loan asset-backed securities and other debt securities classified as available-for-sale are shown in the following table:
	Year of Maturity:	Amortized cost				Fair value
	Within 1 year	$	—			—
	1-5 years	418				418
	6-10 years	57				57
	After 10 years	171,456				177,326
	Total	$	171,931			177,801
	(c)	Restricted investments are included in "restricted cash and investments" in the Company's consolidated balance sheets. The Company's restricted investments include cash balances that the Company's indentured securitization trusts deposit in guaranteed investment contracts that are held for the related note holders. These investments are classified as held-to-maturity and the Company accounts for them at amortized cost, which approximates fair value.
	As of December 31, 2013, the stated maturities of the Company's restricted investments, which are classified as held-to-maturity, are shown in the following table.
	Year of Maturity:
	Within 1 year	$	—
	1-5 years	5,084
	6-10 years	—
	After 10 years	2,201
	Total	$	7,285
Available-for-sale Securities [Table Text Block]	'
	As of December 31, 2013, the stated maturities of the Company's student loan asset-backed securities and other debt securities classified as available-for-sale are shown in the following table:
	Year of Maturity:	Amortized cost				Fair value
	Within 1 year	$	—			—
	1-5 years	418				418
	6-10 years	57				57
	After 10 years	171,456				177,326
	Total	$	171,931			177,801
Investments Classified by Contractual Maturity Date [Table Text Block]	'
	As of December 31, 2013, the stated maturities of the Company's restricted investments, which are classified as held-to-maturity, are shown in the following table.
	Year of Maturity:
	Within 1 year	$	—
	1-5 years	5,084
	6-10 years	—
	After 10 years	2,201
	Total	$	7,285
Gain (Loss) on Investments	'
	The following table summarizes the amount included in "other income" in the consolidated statements of income related to the Company's investments classified as available-for-sale and trading.
			Year ended December 31,
			2013				2012			2011
	Available-for-sale securities:
	Gross realized gains		$	6,270			6,120			—
	Gross realized losses		(332		)		(322	)		—
	Trading securities:
	Unrealized gains (losses), net		221				254			430
	Realized gains (losses), net		5				1,459			2,753
			$	6,164			7,511			3,183
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	'
	The amounts reclassified from accumulated other comprehensive income related to the realized gains and losses on available-for-sale-securities is summarized below.
			Year ended December 31,
	Affected line item in the consolidated statements of income - income (expense):		2013				2012			2011
	Other income		$	5,938			5,798			—
	Income tax expense		(2,197		)		(2,145	)		—
	Net income		$	3,741			3,653			—

Goodwill_Goodwill_Tables

Goodwill Goodwill (Tables)	12 Months Ended
	Dec. 31, 2013
Goodwill [Abstract]	'
Schedule of Goodwill	'
	Goodwill by operating segment consists of the following:
		Student Loan and Guaranty Servicing		Tuition Payment Processing and Campus Commerce	Enrollment Services	Asset Generation and Management (a)	Total
	Balance as of December 31, 2011, 2012, and 2013	$	8,596	58,086	8,553	41,883	117,118
	(a)	As a result of the Reconciliation Act of 2010, the Company no longer originates new FFELP loans and net interest income of the Company's existing FFELP loan portfolio will decline over time as the Company's portfolio pays down. As a result, as this revenue stream winds down, goodwill impairment will be triggered for the Asset Generation and Management reporting unit due to the passage of time and depletion of projected cash flows stemming from its FFELP student loan portfolio. Other than the Asset Generation and Management reporting unit, management believes the elimination of new FFELP loan originations will not have an adverse impact on the fair value of the Company's other reporting units.

Property_and_Equipment_Propert

Property and Equipment Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2013
Property, Plant and Equipment [Abstract]	'
Property, Plant and Equipment [Table Text Block]	'
	Property and equipment consisted of the following:
			As of December 31,
		Useful life	2013		2012
	Computer equipment and software	1-5 years	$	77,733	72,595
	Office furniture and equipment	3-7 years	9,843		9,583
	Leasehold improvements	1-15 years	3,618		6,502
	Transportation equipment	10 years	7,398		3,610
	Building and building improvements	5-39 years	10,366		9,711
	Land	—	700		700
			109,658		102,701
	Accumulated depreciation		75,829		70,832
			$	33,829	31,869

Shareholders_Equity_Shareholde

Shareholders' Equity Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2013
Shareholders' Equity [Abstract]	'
Stock Repurchases [Table Text Block]	'
	Shares repurchased by the Company during 2013, 2012, and 2011 are shown in the table below.
		Total shares repurchased	Purchase price (in thousands)		Average price of shares repurchased (per share)
	Year ended December 31, 2013	393,259	$	13,136	$	33.4
	Year ended December 31, 2012	806,023	22,814		28.3
	Year ended December 31, 2011	1,436,423	27,134		18.89

Earnings_per_Common_Share_Tabl

Earnings per Common Share (Tables)	12 Months Ended
	Dec. 31, 2013
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
		Year ended December 31,
		2013				2012			2011
		Common shareholders		Unvested restricted stock shareholders	Total	Common shareholders	Unvested restricted stock shareholders	Total	Common shareholders	Unvested restricted stock shareholders	Total
	Numerator:
	Net income attributable to Nelnet, Inc.	$	300,043	2,629	302,672	176,647	1,350	177,997	203,077	1,258	204,335
	Denominator:
	Weighted-average common shares outstanding - basic and diluted	46,165,785		404,529	46,570,314	47,010,034	359,297	47,369,331	47,860,824	296,579	48,157,403
	Earnings per share - basic and diluted	$	6.5	6.5	6.5	3.76	3.76	3.76	4.24	4.24	4.24

Income_Taxes_Income_Taxes_Tabl

Income Taxes Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]	'
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	'
	As of December 31, 2013, the total amount of gross unrecognized tax benefits (excluding the federal benefit received from state positions) was $19.1 million which is included in “other liabilities” on the consolidated balance sheet. Of this total, $12.4 million (net of the federal benefit on state issues) represents the amount of unrecognized tax benefits that, if recognized, would favorably affect the effective tax rate in future periods. The Company currently anticipates uncertain tax positions will decrease by $2.2 million prior to December 31, 2014 as a result of a lapse of applicable statute of limitations, settlements, correspondence with examining authorities, and recognition or measurement considerations with federal and state jurisdictions; however, actual developments in this area could differ from those currently expected. Of the $2.2 million anticipated decrease, $1.4 million, if recognized, would favorably affect the Company's effective tax rate. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits follows:
		Year ended December 31,
		2013				2012
	Gross balance - beginning of year	$	29,568			21,794
	Additions based on tax positions of prior years	996				9,493
	Additions based on tax positions related to the current year	3,812				4,367
	Settlements with taxing authorities	(7,470		)		—
	Reductions for tax positions of prior years	(6,470		)		(5,738	)
	Reductions based on tax positions related to the current year	(272		)		—
	Reductions due to lapse of applicable statute of limitations	(1,023		)		(348	)
	Gross balance - end of year	$	19,141			29,568
	All of the reductions due to the lapse of statute of limitations and for prior year tax positions shown above impacted the effective tax rate
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
	The provision for income taxes consists of the following components:
		Year ended December 31,
		2013				2012			2011
	Current:
	Federal	$	153,756			118,490			123,737
	State	4,776				1,383			1,354
	Foreign	122				33			87
	Total current provision	158,654				119,906			125,178
	Deferred:
	Federal	1,676				(23,460	)		(6,606	)
	State	868				(358	)		(1,116	)
	Foreign	(5		)		(11	)		(4	)
	Total deferred provision (benefit)	2,539				(23,829	)		(7,726	)
	Provision for income tax expense	$	161,193			96,077			117,452
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	The differences between the income tax provision computed at the statutory federal corporate tax rate and the financial statement provision for income taxes are shown below:
		Year ended December 31,
		2013			2012			2011
	Tax expense at federal rate	35	%		35	%		35	%
	Increase (decrease) resulting from:
	State tax, net of federal income tax benefit	0.8			0.5			0.9
	Provision of uncertain federal and state tax matters	-0.6			0.2			1.1
	Tax credits	-0.4			-0.6			-0.4
	Valuation allowance	—			—			-0.3
	Other	—			-0.1			0.2
	Effective tax rate	34.8	%		35	%		36.5	%
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	'
	The tax effect of temporary differences that give rise to deferred tax assets and liabilities include the following:
		As of As of December 31,
		2013				2012
	Deferred tax assets:
	Student loans	$	25,967			26,612
	Intangible assets	23,675				29,812
	Securitizations	10,407				—
	Accrued expenses	4,162				3,739
	Stock compensation	1,608				1,317
	Deferred revenue	777				987
	Basis in certain derivative contracts	—				14,178
	Other	28				982
	Total gross deferred tax assets	66,624				77,627
	Less valuation allowance	(239		)		(137	)
	Net deferred tax assets	66,385				77,490
	Deferred tax liabilities:
	Debt repurchases	32,286				32,866
	Loan origination services	23,750				27,554
	Depreciation	4,673				4,770
	Unrealized gain on debt and equity securities	2,830				1,619
	Basis in certain derivative contracts	2,137				—
	Total gross deferred tax liabilities	65,676				66,809
	Net deferred tax asset (liability)	$	709			10,681

Segment_Reporting_Tables

Segment Reporting (Tables)	12 Months Ended
	Dec. 31, 2013
Segment Reporting [Abstract]	'
Schedule of Segment Reporting Information, by Segment	'
		Year ended December 31, 2013
		Fee-Based
		Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
							Services		Based		Generation and		Activity
											Management		and
													Overhead
	Total interest income	$	40		—		—		40		638,604		9,433		(3,267	)	644,810
	Interest expense	—			—		—		—		229,533		4,669		(3,267	)	230,935
	Net interest income (loss)	40			—		—		40		409,071		4,764		—		413,875
	Less provision for loan losses	—			—		—		—		18,500		—		—		18,500
	Net interest income (loss) after provision for loan losses	40			—		—		40		390,571		4,764		—		395,375
	Other income (expense):
	Loan and guaranty servicing revenue	243,428			—		—		243,428		—		—		—		243,428
	Intersegment servicing revenue	56,744			—		—		56,744		—		—		(56,744	)	—
	Tuition payment processing and campus commerce revenue	—			80,682		—		80,682		—		—		—		80,682
	Enrollment services revenue	—			—		98,078		98,078		—		—		—		98,078
	Other income	—			—		—		—		15,223		32,218		(1,143	)	46,298
	Gain on sale of loans and debt repurchases	—			—		—		—		11,004		695		—		11,699
	Derivative market value and foreign currency adjustments, net	—			—		—		—		35,256		13,337		—		48,593
	Derivative settlements, net	—			—		—		—		(27,966	)	(1,670	)	—		(29,636	)
	Total other income (expense)	300,172			80,682		98,078		478,932		33,517		44,580		(57,887	)	499,142
	Operating expenses:
	Salaries and benefits	119,092			37,575		19,296		175,963		2,292		17,914		—		196,169
	Cost to provide enrollment services	—			—		64,961		64,961		—		—		—		64,961
	Depreciation and amortization	11,419			4,518		232		16,169		—		2,142		—		18,311
	Other	79,116			9,147		6,084		94,347		30,945		25,393		(1,143	)	149,542
	Intersegment expenses, net	4,359			5,989		4,588		14,936		57,572		(15,764	)	(56,744	)	—
	Total operating expenses	213,986			57,229		95,161		366,376		90,809		29,685		(57,887	)	428,983
	Income (loss) before income taxes and corporate overhead allocation	86,226			23,453		2,917		112,596		333,279		19,659		—		465,534
	Corporate overhead allocation	(6,150		)	(1,957	)	(1,943	)	(10,050	)	(3,896	)	13,946		—		—
	Income (loss) before income taxes	80,076			21,496		974		102,546		329,383		33,605		—		465,534
	Income tax (expense) benefit	(30,430		)	(8,168	)	(369	)	(38,967	)	(125,165	)	2,939		—		(161,193	)
	Net income (loss)	49,646			13,328		605		63,579		204,218		36,544		—		304,341
	Net income attributable to noncontrolling interest	—			—		—		—		—		1,669		—		1,669
	Net income attributable to Nelnet, Inc.	$	49,646		13,328		605		63,579		204,218		34,875		—		302,672
	Total assets	$	84,986		219,064		34,791		338,841		27,387,461		391,168		(346,621	)	27,770,849
		Year ended December 31, 2012
		Fee-Based
		Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
							Services		Based		Generation and		Activity
											Management		and
													Overhead
	Total interest income	$	53		8		—		61		610,194		7,305		(3,707	)	613,853
	Interest expense	—			—		—		—		263,788		8,485		(3,707	)	268,566
	Net interest income (loss)	53			8		—		61		346,406		(1,180	)	—		345,287
	Less provision for loan losses	—			—		—		—		21,500		—		—		21,500
	Net interest income (loss) after provision for loan losses	53			8		—		61		324,906		(1,180	)	—		323,787
	Other income (expense):
	Loan and guaranty servicing revenue	209,748			—		—		209,748		—		—		—		209,748
	Intersegment servicing revenue	65,376			—		—		65,376		—		—		(65,376	)	—
	Tuition payment processing and campus commerce revenue	—			74,410		—		74,410		—		—		—		74,410
	Enrollment services revenue	—			—		117,925		117,925		—		—		—		117,925
	Other income	—			—		—		—		18,219		21,257		—		39,476
	Gain on sale of loans and debt repurchases	—			—		—		—		3,814		325		—		4,139
	Derivative market value and foreign currency adjustments, net	—			—		—		—		(51,809	)	4,415		—		(47,394	)
	Derivative settlements, net	—			—		—		—		(11,792	)	(2,230	)	—		(14,022	)
	Total other income (expense)	275,124			74,410		117,925		467,459		(41,568	)	23,767		(65,376	)	384,282
	Operating expenses:
	Salaries and benefits	115,126			34,314		22,816		172,256		2,252		18,318		—		192,826
	Cost to provide enrollment services	—			—		78,375		78,375		—		—		—		78,375
	Depreciation and amortization	18,415			7,240		6,491		32,146		—		1,479		—		33,625
	Other	70,505			10,439		10,416		91,360		16,435		20,943		—		128,738
	Intersegment expenses, net	5,280			5,383		3,768		14,431		66,215		(15,270	)	(65,376	)	—
Total operating expenses	209,326			57,376		121,866		388,568		84,902		25,470		(65,376	)	433,564
Income (loss) before income taxes and corporate overhead allocation	65,851			17,042		(3,941	)	78,952		198,436		(2,883	)	—		274,505
Corporate overhead allocation	(5,904		)	(1,968	)	(1,968	)	(9,840	)	(5,306	)	15,146		—		—
Income (loss) before income taxes	59,947			15,074		(5,909	)	69,112		193,130		12,263		—		274,505
Income tax (expense) benefit	(22,780		)	(5,728	)	2,244		(26,264	)	(73,387	)	3,574		—		(96,077	)
Net income (loss)	37,167			9,346		(3,665	)	42,848		119,743		15,837		—		178,428
Net income attributable to noncontrolling interest	—			—		—		—		—		431		—		431
Net income (loss) attributable to Nelnet, Inc.	$	37,167		9,346		(3,665	)	42,848		119,743		15,406		—		177,997
Total assets	$	90,959		150,600		53,902		295,461		26,463,551		207,003		(358,120	)	26,607,895
	Year ended December 31, 2011
	Fee-Based
	Student Loan and Guaranty Servicing			Tuition Payment Processing and Campus Commerce		Enrollment		Total Fee-		Asset		Corporate		Eliminations		Total
						Services		Based		Generation and		Activity
										Management		and
												Overhead
Total interest income	$	58		21		—		79		590,736		5,074		(3,035	)	592,854
Interest expense	—			—		—		—		221,675		9,649		(3,035	)	228,289
Net interest income (loss)	58			21		—		79		369,061		(4,575	)	—		364,565
Less provision for loan losses	—			—		—		—		21,250		—		—		21,250
Net interest income (loss) after provision for loan losses	58			21		—		79		347,811		(4,575	)	—		343,315
Other income (expense):
Loan and guaranty servicing revenue	175,657			—		—		175,657		—		—		—		175,657
Intersegment servicing revenue	69,037			—		—		69,037		—		—		(69,037	)	—
Tuition payment processing and campus commerce revenue	—			67,797		—		67,797		—		—		—		67,797
Enrollment services revenue	—			—		130,470		130,470		—		—		—		130,470
Other income	—			—		—		—		15,416		14,097		—		29,513
Gain on sale of loans and debt repurchases	—			—		—		—		1,433		6,907		—		8,340
Derivative market value and foreign currency adjustments, net	—			—		—		—		7,571		(25,378	)	—		(17,807	)
Derivative settlements, net	—			—		—		—		(7,228	)	(612	)	—		(7,840	)
Total other income (expense)	244,694			67,797		130,470		442,961		17,192		(4,986	)	(69,037	)	386,130
Operating expenses:
Salaries and benefits	102,878			30,070		25,155		158,103		2,791		17,057		—		177,951
Cost to provide enrollment services	—			—		86,548		86,548		—		—		—		86,548
Depreciation and amortization	15,313			6,179		6,854		28,346		—		1,398		—		29,744
Other	60,442			10,192		9,425		80,059		13,381		19,975		—		113,415
Intersegment expenses, net	4,776			4,714		3,521		13,011		70,018		(13,992	)	(69,037	)	—
Total operating expenses	183,409			51,155		131,503		366,067		86,190		24,438		(69,037	)	407,658
Income (loss) before income taxes and corporate overhead allocation	61,343			16,663		(1,033	)	76,973		278,813		(33,999	)	—		321,787
Corporate overhead allocation	(4,138		)	(1,379	)	(1,379	)	(6,896	)	(6,896	)	13,792		—		—
Income (loss) before income taxes	57,205			15,284		(2,412	)	70,077		271,917		(20,207	)	—		321,787
Income tax (expense) benefit	(21,736		)	(5,807	)	917		(26,626	)	(103,327	)	12,501		—		(117,452	)
Net income (loss)	35,469			9,477		(1,495	)	43,451		168,590		(7,706	)	—		204,335
Net income attributable to noncontrolling interest	—			—		—		—		—		—		—		—
Net income (loss) attributable to Nelnet, Inc.	$	35,469		9,477		(1,495	)	43,451		168,590		(7,706	)	—		204,335
Total assets	$	123,307		157,444		45,738		326,489		25,821,806		24,735		(320,813	)	25,852,217

Operating_Leases_Operating_Lea

Operating Leases Operating Leases (Tables)	12 Months Ended
	Dec. 31, 2013
Operating Leases [Abstract]	'
Operating Leases of Lessee Disclosure [Table Text Block]	'
	Minimum future rentals, as of December 31, 2013, under noncancelable operating leases are shown below:
	2014	$	5,889
	2015	3,446
	2016	2,512
	2017	1,380
	2018	1,071
	2019 and thereafter	2,256
		$	16,554

Stock_Based_Compensation_Plan_

Stock Based Compensation Plan Stock Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2013
Stock Based Compensation Plans [Abstract]	'
Schedule of Unvested Restricted Stock Units Roll Forward [Table Text Block]	'
	The following table summarizes restricted stock activity:
		Year ended December 31,
		2013		2012		2011
	Non-vested shares at beginning of year	378,671		285,718		311,119
	Granted	131,933		168,833		82,845
	Vested	(62,491	)	(41,089	)	(54,184	)
	Canceled	(41,062	)	(34,791	)	(54,062	)
	Non-vested shares at end of year	407,051		378,671		285,718
Schedule of Unrecognized Compensation Cost, Nonvested Awards [Table Text Block]	'
	As of December 31, 2013, there was $5.8 million of unrecognized compensation cost included in “additional paid-in capital” on the consolidated balance sheet related to restricted stock, which is expected to be recognized as compensation expense as shown in the table below.
	2014	$	2,305
	2015	1,449
	2016	904
	2017	492
	2018	271
	2019 and thereafter	406
		$	5,827
Schedule of Share-based Compensation, Nonemployee Director Stock Award Plan, Activity [Table Text Block]	'
	The following table provides the number of shares awarded under this plan for the years ended December 31, 2013, 2012, and 2011.
		Shares issued - not deferred		Shares- deferred		Total
	Year ended December 31, 2013	10,156		5,279		15,435
	Year ended December 31, 2012	16,561		16,700		33,261
	Year ended December 31, 2011	13,059		20,843		33,902

Fair_Value_Tables

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2013
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The following tables present the Company’s financial assets and liabilities that are measured at fair value on a recurring basis. There were no transfers into or out of level 1, level 2, or level 3 for the year ended December 31, 2013.
		As of December 31, 2013				As of December 31, 2012
		Level 1		Level 2	Total	Level 1	Level 2	Total
	Assets:
	Investments: (a)
	Student loan asset-backed securities	$	—	188,279	188,279	—	77,652	77,652
	Equity securities	3,282		—	3,282	4,873	—	4,873
	Debt securities	479		—	479	787	—	787
	Total investments	3,761		188,279	192,040	5,660	77,652	83,312
	Fair value of derivative instruments (b)	—		62,507	62,507	—	97,441	97,441
	Total assets	$	3,761	250,786	254,547	5,660	175,093	180,753
	Liabilities:
	Fair value of derivative instruments (b):	$	—	17,969	17,969	—	70,890	70,890
	Total liabilities	$	—	17,969	17,969	—	70,890	70,890
	(a)	Investments represent investments recorded at fair value on a recurring basis. Level 1 investments are measured based upon quoted prices and include investments traded on an active exchange, such as the New York Stock Exchange, and corporate bonds, mortgage-backed securities, U.S. government bonds, and U.S. Treasury securities that trade in active markets. Level 2 investments include student loan asset-backed securities. The fair value for the student loan asset-backed securities is determined using indicative quotes from broker dealers or an income approach valuation technique (present value using the discount rate adjustment technique) that considers, among other things, rates currently observed in publicly traded debt markets for debt of similar terms issued by companies with comparable credit risk.
	(b)	All derivatives are accounted for at fair value on a recurring basis.  The fair value of derivative financial instruments is determined using a market approach in which derivative pricing models use the stated terms of the contracts and observable yield curves, forward foreign currency exchange rates, and volatilities from active markets.
	When determining the fair value of derivatives, the Company takes into account counterparty credit risk for positions where it is exposed to the counterparty on a net basis by assessing exposure net of collateral held. The net exposures for each counterparty are adjusted based on market information available for the specific counterparty.
Fair Value, by Balance Sheet Grouping	'
	The following table summarizes the fair values of all of the Company’s financial instruments on the consolidated balance sheets:
		As of December 31, 2013
		Fair value		Carrying value	Level 1	Level 2	Level 3
	Financial assets:
	Student loans receivable	$	26,641,383	25,907,589	—	—	26,641,383
	Cash and cash equivalents	63,267		63,267	63,267	—	—
	Investments	192,040		192,040	3,761	188,279	—
	Restricted cash	727,838		727,838	727,838	—	—
	Restricted cash – due to customers	167,576		167,576	167,576	—	—
	Restricted investments	7,285		7,285	7,285	—	—
	Accrued interest receivable	314,553		314,553	—	314,553	—
	Derivative instruments	62,507		62,507	—	62,507	—
	Financial liabilities:
	Bonds and notes payable	25,577,250		25,955,289	—	25,577,250	—
	Accrued interest payable	21,725		21,725	—	21,725	—
	Due to customers	167,576		167,576	167,576	—	—
	Derivative instruments	17,969		17,969	—	17,969	—
		As of December 31, 2012
		Fair value		Carrying value	Level 1	Level 2	Level 3
	Financial assets:
	Student loans receivable	$	25,418,623	24,830,621	—	—	25,418,623
	Cash and cash equivalents	66,031		66,031	66,031	—	—
	Investments	83,312		83,312	5,660	77,652	—
	Restricted cash	806,632		806,632	806,632	—	—
	Restricted cash – due to customers	96,516		96,516	96,516	—	—
	Restricted investments	8,830		8,830	8,830	—	—
	Accrued interest receivable	307,518		307,518	—	307,518	—
	Derivative instruments	97,441		97,441	—	97,441	—
	Financial liabilities:
	Bonds and notes payable	24,486,008		25,098,835	—	24,486,008	—
	Accrued interest payable	14,770		14,770	—	14,770	—
	Due to customers	96,516		96,516	96,516	—	—
	Derivative instruments	70,890		70,890	—	70,890	—

Quarterly_Financial_Informatio1

Quarterly Financial Information Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2013
Quarterly Financial Information [Abstract]	'
Schedule of Quarterly Financial Information [Table Text Block]	'
		2013
		First quarter			Second quarter			Third quarter			Fourth quarter
	Net interest income	$	98,798		101,419			104,922			108,736
	Less provision for loan losses	5,000			5,000			5,000			3,500
	Net interest income after provision for loan losses	93,798			96,419			99,922			105,236
	Loan and guaranty servicing revenue	55,601			60,078			64,582			63,167
	Tuition payment processing and campus commerce revenue	23,411			18,356			19,927			18,988
	Enrollment services revenue	28,957			24,823			22,563			21,735
	Other income	9,416			12,288			8,613			15,981
	Gain on sale of loans and debt repurchases	1,407			7,355			2,138			799
	Derivative market value and foreign currency adjustments and derivative settlements, net	1,072			40,188			(16,648	)		(5,655	)
	Salaries and benefits	(47,905		)	(47,432	)		(48,712	)		(52,120	)
	Cost to provide enrollment services	(19,642		)	(16,787	)		(14,668	)		(13,864	)
	Depreciation and amortization	(4,377		)	(4,320	)		(4,340	)		(5,274	)
	Operating expenses - other	(34,941		)	(34,365	)		(39,887	)		(40,349	)
	Income tax expense	(38,447		)	(54,746	)		(30,444	)		(37,556	)
	Net income	68,350			101,857			63,046			71,088
	Net income attributable to noncontrolling interest	271			614			216			568
	Net income attributable to Nelnet, Inc.	$	68,079		101,243			62,830			70,520
	Earnings per common share:
	Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$	1.46		2.17			1.35			1.52
		2012
		First quarter			Second quarter				Third quarter				Fourth quarter
	Net interest income	$	84,856		84,567				85,266				90,598
	Less provision for loan losses	6,000			7,000				5,000				3,500
	Net interest income after provision for loan losses	78,856			77,567				80,266				87,098
	Loan and guaranty servicing revenue	49,488			52,391				53,285				54,584
	Tuition payment processing and campus commerce revenue	21,913			16,834				17,928				17,735
	Enrollment services revenue	31,664			29,710				30,661				25,890
	Other income	10,954			8,800				12,699				7,023
	Gain on sale of loans and debt repurchases	—			935				195				3,009
	Derivative market value and foreign currency adjustments and derivative settlements, net	(15,180		)	(21,618		)		(31,275		)		6,657
	Salaries and benefits	(49,095		)	(48,703		)		(46,395		)		(48,633		)
	Cost to provide enrollment services	(21,678		)	(20,374		)		(20,151		)		(16,172		)
	Depreciation and amortization	(8,136		)	(8,226		)		(8,402		)		(8,861		)
	Operating expenses - other	(32,263		)	(30,908		)		(29,989		)		(35,578		)
	Income tax expense	(23,230		)	(14,878		)		(21,870		)		(36,099		)
	Net income	43,293			41,530				36,952				56,653
	Net income attributable to noncontrolling interest	152			136				124				19
	Net income attributable to Nelnet, Inc.	$	43,141		$	41,394			$	36,828			$	56,634
	Earnings per common share:
	Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$	0.91		0.87				0.78				1.2

Condensed_Parent_Only_Financia1

Condensed Parent Only Financial Statements Condensed Parent Only Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2013
Condensed parent-only financial statements [Abstract]	'
parent only balance sheet [Table Text Block]	'
	Balance Sheets
	(Parent Company Only)
	As of December 31, 2013 and 2012
		2013				2012
	Assets:
	Cash and cash equivalents	$	24,032			12,124
	Investments	175,887				67,564
	Investment in subsidiary debt	233,095				155,613
	Restricted cash	3,763				63,258
	Investment in subsidiaries	957,676				915,148
	Other assets	272,910				237,379
	Fair value of derivative instruments	25,673				14,600
	Total assets	$	1,693,036			1,465,686
	Liabilities:
	Notes payable	$	191,457			204,232
	Other liabilities	39,620				25,351
	Fair value of derivative instruments	17,969				70,890
	Total liabilities	249,046				300,473
	Equity:
	Nelnet, Inc. shareholders' equity:
	Common stock	464				466
	Additional paid-in capital	24,887				32,540
	Retained earnings	1,413,492				1,129,389
	Accumulated other comprehensive earnings	4,819				2,813
	Total Nelnet, Inc. shareholders' equity	1,443,662				1,165,208
	Noncontrolling interest	328				5
	Total equity	1,443,990				1,165,213
	Total liabilities and shareholders' equity	$	1,693,036			1,465,686
parent only income statement [Table Text Block]	'
	Statements of Income
	(Parent Company Only)
	Years ended December 31, 2013, 2012, and 2011
			2013				2012			2011
	Investment interest		$	7,911			5,186			4,132
	Interest on bonds and notes payable		4,433				3,607			1,162
	Net interest income		3,478				1,579			2,970
	Other income (expense):
	Other income		7,112				8,010			4,304
	Gain from debt repurchases		11,905				4,487			7,255
	Equity in subsidiaries income		275,989				224,011			256,299
	Derivative market value adjustments and derivative settlements, net		28,134				(47,262	)		(55,911	)
	Total other income		323,140				189,246			211,947
	Operating expenses		5,626				1,867			6,634
	Income before income taxes		320,992				188,958			208,283
	Income tax expense		(16,651		)		(10,530	)		(3,948	)
	Net income		304,341				178,428			204,335
	Net income attributable to noncontrolling interest		1,669				431			—
	Net income attributable to Nelnet, Inc.		$	302,672			177,997			204,335
parent only statement of cash flows [Table Text Block]	'
	Statements of Cash Flows
	(Parent Company Only)
	Years ended December 31, 2013, 2012, and 2011
		2013				2012			2011
	Net income attributable to Nelnet, Inc.	$	302,672			177,997			204,335
	Net income attributable to noncontrolling interest	1,669				431			—
	Net income	304,341				178,428			204,335
	Adjustments to reconcile income to net cash provided by operating activities:
	Derivative market value adjustment	(57,525		)		30,041			36,226
	(Payments) proceeds to terminate and/or amend derivative instruments, net	(6,469		)		(6,005	)		3,365
	Gain from debt repurchases	(11,905		)		(4,487	)		(7,255	)
	Equity in earnings of subsidiaries	(275,989		)		(224,011	)		(256,299	)
	Gain from sale of available-for-sale securities, net	(5,938		)		(5,798	)		—
	Other	4,119				3,218			8,219
	Decrease in other assets	209,896				169,256			341,412
	Increase (decrease) in other liabilities	16,205				(38,971	)		14,126
	Net cash provided by operating activities	176,735				101,671			344,129
	Cash flows from investing activities:
	Decrease (increase) in restricted cash	59,495				(29,082	)		(3,083	)
	Contingency payment related to business combination	—				—			(5,893	)
	Purchases of available-for-sale securities	(217,415		)		(186,727	)		—
	Proceeds from sales of available-for-sale securities	116,337				162,533			—
	Purchase of subsidiary debt, net	(66,272		)		(6,584	)		108,334
	Purchases of other investments, net	(11,758		)		—			—
	Net cash (used in) provided by investing activities	(119,613		)		(59,860	)		99,358
	Cash flows from financing activities:
	Payments on notes payable	(147,080		)		(109,748	)		(440,913	)
	Payments on notes payable due to a related party	—				—			(107,050	)
	Proceeds from issuance of notes payable	135,000				153,380			—
	Payments of debt issuance costs	(644		)		(1,111	)		—
	Dividends paid	(18,569		)		(66,237	)		(17,763	)
	Repurchases of common stock	(13,136		)		(22,763	)		(27,134	)
	Proceeds from issuance of common stock	561				480			512
	Payments received on employee stock notes receivable	—				1,140			30
	Issuance of noncontrolling interest	5				5			—
	Distribution made to noncontrolling interest	(1,351		)		(431	)		—
	Net cash used in financing activities	(45,214		)		(45,285	)		(592,318	)
	Net increase (decrease) in cash and cash equivalents	11,908				(3,474	)		(148,831	)
	Cash and cash equivalents, beginning of year	12,124				15,598			164,429
	Cash and cash equivalents, end of year	$	24,032			12,124			15,598

Student_Loans_Receivable_and_A2

Student Loans Receivable and Allowance for Loan Losses Allowance for Loan Losses Table (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Student loans receivable, gross	$26,121,306		$24,995,880		'	'
Allowance for loan losses	55,122		51,902		48,482	43,626
Student loans receivable, net	25,907,589		24,830,621		'	'
Federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Student loans receivable, gross	26,050,203		24,969,846		'	'
Allowance for loan losses	43,440		40,120		37,205	'
Non-federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Student loans receivable, gross	71,103		26,034		'	'
Allowance for loan losses	11,682		11,782		11,277	'
held for investment [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Loan discount, net of unamortized loan premiums and deferred origination costs	158,595	[1]	113,357	[1]	'	'
held for investment [Member] | Federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Allowance for loan losses	43,440		40,120		'	'
held for investment [Member] | Non-federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Allowance for loan losses	11,682		11,782		'	'
held for investment [Member] | Stafford and other [Member] | Federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Student loans receivable, gross	6,686,626		7,261,114		'	'
held for investment [Member] | Consolidation [Member] | Federally insured student loans [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Student loans receivable, gross	19,363,577		17,708,732		'	'
Non-accretable discount [Member] | held for investment [Member]	'		'		'	'
Accounts, Notes, Loans and Financing Receivable [Line Items]	'		'		'	'
Loan discount, net of unamortized loan premiums and deferred origination costs	$20,200		$17,800		'	'
[1]	For loans purchased where there is evidence of credit deterioration since the origination of the loan, the Company records a credit discount, separate from the allowance for loan losses, which is non-accretable to interest income. Remaining discounts and premiums for purchased loans are recognized in interest income over the remaining estimated lives of the loans. The Company continues to evaluate credit losses associated with purchased loans based on current information and changes in expectations to determine the need for any additional allowance for loan losses. At December 31, 2013 and 2012, "loan discount, net of unamortized loan premiums and deferred origination costs" included $20.2 million and $17.8 million, respectively, of non-accretable discount associated with purchased loans.

Student_Loans_Receivable_and_A3

Student Loans Receivable and Allowance for Loan Losses Student Loans Receivable and Allowance for Loan Losses Loan Acquisition (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2011	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2012	Dec. 31, 2013
			As of July 8, 2011 regarding purchase of residual interest [Member]	SLIMS Trust [Member]	October 31, 2013 Purchase of residual interest [Member]	Other borrowings [Member]	Other borrowings [Member]	Other borrowings [Member]	Non-Federally Insured Loans Sold Subject to Repurchase Agreement [Member]
								Fixed-rate [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]	'	'	'	'	'	'	'	'	'
Student loans receivable	$25,907,589,000	$24,830,621,000	'	'	'	'	'	'	$63,600,000
Financing Receivable, Significant Purchases	'	'	1,900,000,000	'	1,600,000,000	'	'	'	'
Debt and Capital Lease Obligations	25,955,289,000	25,098,835,000	1,900,000,000	46,200,000	1,600,000,000	61,401,000	62,904,000	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	'	5.72%	'	'	'	'	'
Paid in full	'	'	'	'	'	'	'	'In December 2012, these notes were paid in full.	'
Student loan fair value discount	'	'	153,900,000	'	52,900,000	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	$174,900,000	'	$91,800,000	'	'	'	'

Student_Loans_Receivable_and_A4

Student Loans Receivable and Allowance for Loan Losses Allowance for Loan Losses (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivable, Allowance for Credit Losses [Roll Forward]	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses - balance	'	'	'	$51,902	'	'	'	$48,482	$51,902	$48,482	$43,626
Provision for loan losses	-3,500	-5,000	-5,000	-5,000	-3,500	-5,000	-7,000	-6,000	-18,500	-21,500	-21,250
Charge-offs	'	'	'	'	'	'	'	'	-19,271	-24,725	-21,313
Allowance for loan losses - balance	55,122	'	'	'	51,902	'	'	'	55,122	51,902	48,482
Allocation of the Allowance for Loan Losses:	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses	55,122	'	'	'	51,902	'	'	'	55,122	51,902	48,482
Federally insured loans [Member]	'	'	'	'	'	'	'	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Roll Forward]	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses - balance	'	'	'	40,120	'	'	'	37,205	40,120	37,205	'
Provision for loan losses	'	'	'	'	'	'	'	'	-20,000	-22,000	-20,000
Charge-offs	'	'	'	'	'	'	'	'	-15,588	-21,217	-17,166
Purchase (sale) of loans, net	'	'	'	'	'	'	'	'	-1,093	2,133	1,463
Allowance for loan losses - balance	43,440	'	'	'	40,120	'	'	'	43,440	40,120	37,205
Allocation of the Allowance for Loan Losses:	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses	43,440	'	'	'	40,120	'	'	'	43,440	40,120	37,205
Non-federally insured loans [Member]	'	'	'	'	'	'	'	'	'	'	'
Financing Receivable, Allowance for Credit Losses [Roll Forward]	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses - balance	'	'	'	11,782	'	'	'	11,277	11,782	11,277	'
Provision for loan losses	'	'	'	'	'	'	'	'	1,500	500	-1,250
Charge-offs	'	'	'	'	'	'	'	'	-3,683	-3,508	-4,147
Recoveries - non-federally insured loans	'	'	'	'	'	'	'	'	1,577	1,419	1,310
Transfer to/from repurchase obligation related to loans sold/purchased, net	'	'	'	'	'	'	'	'	3,507	3,093	2,146
Allowance for loan losses - balance	11,682	'	'	'	11,782	'	'	'	11,682	11,782	11,277
Allocation of the Allowance for Loan Losses:	'	'	'	'	'	'	'	'	'	'	'
Allowance for loan losses	$11,682	'	'	'	$11,782	'	'	'	$11,682	$11,782	$11,277

Student_Loans_Receivable_and_A5

Student Loans Receivable and Allowance for Loan Losses Repurchase Obligations (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Change in Repurchase Obligation [Roll Forward]	'	'	'
Beginning balance	$16,130,000	$19,223,000	$12,600,000
Repurchase obligation transferred to/from the allowance for loan losses related to loans purchased/sold, net	-3,507,000	-3,093,000	-2,146,000
Repurchase obligation associated with loans sold	3,520,000	0	6,269,000
Current period expense	0	0	2,500,000
Ending balance	16,143,000	16,130,000	19,223,000
Student loans receivable, net	25,907,589,000	24,830,621,000	'
Cumulative non-federally insured loans participated subject to repurchase agreement [Member]	'	'	'
Repurchase Obligation [Line Items]	'	'	'
Cumulative amount of participated non-federally insured student loans	120,900,000	'	'
Days delinquent to trigger repurchase range, minimum	60	'	'
Days delinquent to trigger repurchase range, maximum	90	'	'
Non-federally insured loans sold subject to repurchase agreement [Member]	'	'	'
Repurchase Obligation [Line Items]	'	'	'
Date of sale of non-federally insured student loans subject to repurchase agreements	'	'	13-Jan-11
Proceeds from sale of non-federally insured student loans subject to repurchase agreements	'	'	91,300,000
Percent of par value of non-federally insured student loans subject to repurchase agreements	'	'	100.00%
Days delinquent to trigger repurchase	'	'	60
Change in Repurchase Obligation [Roll Forward]	'	'	'
Student loans receivable, net	$63,600,000	'	'

Student_Loans_Receivable_and_A6

Student Loans Receivable and Allowance for Loan Losses Student Loan Status and Delinquency (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
In Thousands, unless otherwise specified
Loans in repayment status:	'		'		'
Student loans receivable, gross	$26,121,306		$24,995,880		'
Federally insured loans, excluding rehabilitated loans [Member]	'		'		'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'		'		'
Loans in-school/grace/deferment	2,618,390	[1]	2,949,320	[1]	3,623,284	[1]
Loans in forbearance	2,954,495	[2]	2,992,023	[2]	3,267,771	[2]
Total loans in repayment	17,709,819		16,638,401		17,040,848
Loans in repayment status:	'		'		'
Loans current	15,251,869		14,583,044		14,422,192
Loans current, percentage	86.10%		87.60%		84.60%
Loans delinquent 31-60 days	768,600	[3]	652,351	[3]	821,166	[3]
Loans delinquent 31-60 days, percentage	4.30%		3.90%		4.80%
Loans delinquent 61-90 days	426,089	[3]	330,885	[3]	388,542	[3]
Loans delinquent 61-90 days, percentage	2.50%		2.00%		2.30%
Loans delinquent 91-120 days	281,991	[3]	247,381	[3]	289,173	[3]
Loans delinquent 91-120 days, percentage	1.60%		1.50%		1.70%
Loans delinquent 121-270 days	712,204	[3]	603,942	[3]	811,914	[3]
Loans delinquent 121-270 days, percentage	4.00%		3.60%		4.80%
Loans delinquent 271 days or greater	269,066	[3],[4]	220,798	[3],[4]	307,861	[3],[4]
Loans delinquent 271 days or greater, percentage	1.50%		1.40%		1.80%
Total loans in repayment	17,709,819		16,638,401		17,040,848
Total loans in repayment, percentage	100.00%		100.00%		100.00%
Student loans receivable, gross	23,282,704		22,579,744		23,931,903
Rehabilitation loans [Member]	'		'		'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'		'		'
Loans in-school/grace/deferment	254,115	[1]	150,317	[1]	41,615	[1]
Loans in forbearance	415,530	[2]	330,278	[2]	62,681	[2]
Total loans in repayment	2,097,854		1,909,507		296,510
Loans in repayment status:	'		'		'
Loans current	1,086,053		670,205		178,180
Loans current, percentage	51.80%		35.10%		60.00%
Loans delinquent 31-60 days	198,718	[3]	113,795	[3]	23,038	[3]
Loans delinquent 31-60 days, percentage	9.50%		6.00%		7.70%
Loans delinquent 61-90 days	124,244	[3]	79,691	[3]	18,552	[3]
Loans delinquent 61-90 days, percentage	5.90%		4.20%		6.30%
Loans delinquent 91-120 days	108,800	[3]	186,278	[3]	18,607	[3]
Loans delinquent 91-120 days, percentage	5.20%		9.80%		6.30%
Loans delinquent 121-270 days	405,732	[3]	633,001	[3]	43,743	[3]
Loans delinquent 121-270 days, percentage	19.30%		33.10%		14.80%
Loans delinquent 271 days or greater	174,307	[3],[4]	226,537	[3],[4]	14,390	[3],[4]
Loans delinquent 271 days or greater, percentage	8.30%		11.80%		4.90%
Total loans in repayment	2,097,854		1,909,507		296,510
Total loans in repayment, percentage	100.00%		100.00%		100.00%
Student loans receivable, gross	2,767,499		2,390,102		400,806
Non-federally insured loans [Member]	'		'		'
Financing Receivable, Recorded Investment, Past Due [Line Items]	'		'		'
Loans Delinquent 31 Days or Greater in Percentage	12.70%		28.60%		28.60%
Federally insured loans [Member]	'		'		'
Loans in repayment status:	'		'		'
Student loans receivable, gross	$26,050,203		$24,969,846		$24,332,709
[1]	Loans for borrowers who still may be attending school or engaging in other permitted educational activities and are not yet required to make payments on the loans, e.g., residency periods for medical students or a grace period for bar exam preparation for law students.
[2]	Loans for borrowers who have temporarily ceased making full payments due to hardship or other factors, according to a schedule approved by the servicer consistent with the established loan program servicing procedures and policies.
[3]	The period of delinquency is based on the number of days scheduled payments are contractually past due and relate to repayment loans, that is, receivables not charged off, and not in school, grace, deferment, or forbearance.
[4]	A portion of loans included in loans delinquent 271 days or greater includes loans in claim status, which are loans that have gone into default and have been submitted to the guaranty agency.

Outstanding_Debt_Obligations_D

Outstanding Debt Obligations (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2013

In Thousands, unless otherwise specified

Variable-rate bonds and notes [Member]

Variable-rate bonds and notes [Member]

Bonds and notes based on indices [Member]

Bonds and notes based on indices [Member]

Bonds and notes based on auction or remarketing [Member]

Bonds and notes based on auction or remarketing [Member]

FFELP warehouse facilities [Member]

FFELP warehouse facilities [Member]

Department of Education Conduit [Member]

Unsecured line of credit [Member]

Unsecured line of credit [Member]

Unsecured debt - Junior Subordinated Hybrid Securities [Member]

Unsecured debt - Junior Subordinated Hybrid Securities [Member]

Other borrowings [Member]

Other borrowings [Member]

Bonds and notes payable, gross [Member]

Bonds and notes payable, gross [Member]

Discount on bonds and notes payable [Member]

Discount on bonds and notes payable [Member]

Line of Credit [Member]

NHELP-II Warehouse [Member]

NHELP-II Warehouse [Member]

NHELP-III Warehouse [Member]

NHELP-III Warehouse [Member]

February 17, 2012 [Member]

March 28, 2013 [Member]

Line of Credit [Member]

Line of Credit [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Expiration of liquidity provisions

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

28-Feb-14

[1]

30-Sep-14

16-Jan-14

[2]

5-Feb-15

'

'

Line of Credit Facility, Initiation Date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

17-Feb-12

'

'

'

'

'

'

Line of Credit Facility, Maximum Borrowing Capacity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$500,000

'

$750,000

'

$250,000

$275,000

Bonds and notes payable

$25,955,289

$25,098,835

$24,614,143

$22,155,065

$23,479,893

$21,185,140

$1,134,250

$969,925

$1,396,344

$1,554,151

$1,344,513

$45,000

$55,000

$96,457

$99,232

$61,401

$62,904

$26,213,345

$25,270,865

($258,056)

($172,030)

'

'

'

'

'

'

'

Interest rate range - minimum

'

'

'

'

0.25%

0.32%

0.07%

0.15%

0.17%

0.21%

0.82%

1.67%

1.71%

3.62%

3.68%

1.67%

1.50%

'

'

'

'

'

'

'

'

'

'

'

Interest rate range - maximum

'

'

'

'

6.90%

6.90%

2.17%

2.14%

0.25%

0.29%

0.82%

1.67%

1.71%

3.62%

3.68%

5.10%

5.10%

'

'

'

'

'

'

'

'

'

'

'

Final maturity, start

'

'

'

'

25-May-18

25-Nov-15

1-May-28

1-May-28

17-Jan-16

31-Jan-15

19-Jan-14

28-Mar-18

17-Feb-16

15-Sep-61

15-Sep-61

9-Oct-15

14-Nov-13

'

'

'

'

'

'

'

'

'

'

'

Final maturity, end

'

'

'

'

26-Aug-52

26-Aug-52

26-Nov-46

25-May-42

12-Jun-16

30-Jun-15

19-Jan-14

28-Mar-18

17-Feb-16

15-Sep-61

15-Sep-61

11-Nov-15

11-Nov-15

'

'

'

'

'

28-Feb-16

[1]

30-Sep-16

17-Jan-16

'

'

'

[1]

On February 27, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to SeptemberB 30, 2014, and to change the maturity date to SeptemberB 30, 2016.

[2]

On January 13, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to FebruaryB 5, 2015.

Bonds_and_Notes_Payable_Outsta

Bonds and Notes Payable Outstanding Lines of Credit (Details) (USD $)

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2014

Dec. 31, 2013

In Thousands, unless otherwise specified

Department of education conduit [Member]

Secured line of credit [Member]

Secured line of credit [Member]

Unsecured line of credit [Member]

NHELP-II Warehouse [Member]

NHELP-II Warehouse [Member]

NFSLW-I Warehouse [Member]

FFELP Warehouse Total [Member]

NHELP-III Warehouse [Member]

NHELP-III Warehouse [Member]

March 28, 2013 [Member]

Unsecured line of credit [Member]

Line of Credit Facility [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Maximum financing amount

'

'

$50,000

'

$500,000

'

$500,000

$1,750,000

$750,000

'

$275,000

Amount outstanding

1,300,000

'

50,000

'

339,359

'

479,067

1,396,344

577,918

'

45,000

Amount available

'

'

'

'

160,641

'

20,933

353,656

172,082

'

230,000

Expiration of liquidity provisions

'

'

'

'

28-Feb-14

[1]

30-Sep-14

12-Jun-14

'

16-Jan-14

[2]

5-Feb-15

'

Final maturity date

'

'

'

'

28-Feb-16

[1]

30-Sep-16

12-Jun-16

'

17-Jan-16

'

'

Initiation date

'

12-Apr-12

'

17-Feb-12

'

'

'

'

'

'

'

Advanced as equity support

'

'

'

'

$31,676

'

$22,073

$88,511

$34,762

'

'

Minimum advance rates - range minimum

'

'

'

'

84.50%

'

84.00%

'

'

'

'

Minimum advance rates - range maximum

'

'

'

'

94.50%

'

90.00%

'

'

'

'

Maximum advance rates - range minimum

'

'

'

'

84.50%

'

92.00%

'

'

'

'

Maximum advance rates - range maximum

'

'

'

'

94.50%

'

98.00%

'

'

'

'

[1]

On February 27, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to SeptemberB 30, 2014, and to change the maturity date to SeptemberB 30, 2016.

[2]

On January 13, 2014, the Company amended the agreement for this warehouse facility to change the expiration date for the liquidity provisions to FebruaryB 5, 2015.

Bonds_and_Notes_Payable_Assetb

Bonds and Notes Payable Asset-backed Securitizations (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

2013-1 Securitization [Member]

2013-2 Securitization [Member]

2013-3 Securitization [Member]

2013-4 Securitization [Member]

2013-5 Securitization [Member]

2013 Securitizations [Member]

2012-1 Securitization [Member]

2012-2 Securitization [Member]

2012-3 Securitization [Member]

2012-4 Securitization [Member]

2012-5 Securitization [Member]

2012-6 Securitization [Member]

2012 Securitizations [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class A [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Class B [Member]

Auction Rate Securities [Member]

Variable Rate Demand Notes [Member]

2013-1 Securitization [Member]

2013-2 Securitization [Member]

2013-3 Securitization [Member]

2013-4 Securitization [Member]

2013-5 Securitization [Member]

2013 Securitizations [Member]

2012-1 Securitization [Member]

2012-2 Securitization [Member]

2012-3 Securitization [Member]

2012-4 Securitization [Member]

2012-5 Securitization [Member]

2012-6 Securitization [Member]

2012 Securitizations [Member]

2013-1 Securitization [Member]

2013-2 Securitization [Member]

2013-3 Securitization [Member]

2013-4 Securitization [Member]

2013-5 Securitization [Member]

2013 Securitizations [Member]

2012-1 Securitization [Member]

2012-2 Securitization [Member]

2012-3 Securitization [Member]

2012-4 Securitization [Member]

2012-5 Securitization [Member]

2012-6 Securitization [Member]

2012 Securitizations [Member]

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Fair Value Disclosure, Off-balance Sheet Risks, Amount, Asset

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$34,000,000

'

'

'

'

$7,600,000

$10,000,000

$10,000,000

'

'

'

'

'

'

Date issued

'

'

31-Jan-13

28-Feb-13

[1]

30-Apr-13

21-Jun-13

30-Sep-13

[1]

'

9-May-12

11-Jun-12

31-Jul-12

11-Oct-12

8-Nov-12

12-Dec-12

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Total original principal amount

'

'

437,500,000

1,122,000,000

[1]

765,000,000

453,000,000

399,000,000

[1]

3,176,500,000

336,300,000

323,000,000

414,300,000

937,500,000

1,174,000,000

1,012,000,000

4,197,100,000

428,000,000

1,122,000,000

[1]

745,000,000

440,000,000

399,000,000

[1]

3,134,000,000

336,300,000

323,000,000

414,300,000

920,000,000

1,144,000,000

987,000,000

4,124,600,000

'

9,500,000

'

20,000,000

13,000,000

'

42,500,000

'

'

'

17,500,000

30,000,000

25,000,000

72,500,000

'

'

Bond discount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0

3,325,000

[1]

0

1,690,000

4,881,000

[1]

-9,896,000

0

-3,609,000

-1,275,000

0

-7,642,000

-3,399,000

-15,925,000

'

1,525,000

'

1,762,000

1,804,000

'

-5,091,000

'

'

'

-4,900,000

-10,011,000

-6,937,000

-21,848,000

'

'

Issue price

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

428,000,000

1,118,675,000

[1]

745,000,000

438,310,000

394,119,000

[1]

3,124,104,000

336,300,000

319,391,000

413,025,000

920,000,000

1,136,358,000

983,601,000

4,108,675,000

'

7,975,000

'

18,238,000

11,196,000

'

37,409,000

'

'

'

12,600,000

19,989,000

18,063,000

50,652,000

'

'

Cost of funds (1-month LIBOR plus:)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.60%

0.50%

[1]

0.50%

0.50%

0.63%

[1]

'

0.80%

0.80%

0.70%

0.70%

0.60%

0.60%

'

'

1.50%

'

1.50%

1.50%

'

'

'

'

'

1.00%

1.00%

1.50%

'

'

'

Final maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

25-Jun-41

25-Jul-40

[1]

25-Feb-37

26-Dec-42

25-Jan-37

[1]

'

27-Dec-39

26-Dec-33

26-Mar-40

27-Sep-38

27-Oct-36

27-Mar-45

'

'

25-Mar-48

'

25-Jul-47

25-Jan-47

'

'

'

'

'

26-Jul-49

28-Dec-43

26-Aug-52

'

'

'

Class B subordinated notes purchased with issuance of asset-backed securitizations (off-balance sheet)

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

85,500,000

'

'

'

'

9,000,000

'

'

'

'

'

'

'

'

'

'

Bonds and notes payable

$25,955,289,000

$25,098,835,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$915,100,000

$219,200,000

[1]

Total original principal amount excludes the Class B subordinated tranches for the 2012-1, 2012-2, 2012-3, 2013-2, and 2013-5 transactions totaling $7.6 million, $10.0 million, $10.0 million, $34.0 million, and $9.0 million, respectively, that were retained at issuance. As of December 31, 2013, the Company has a total of $85.5 million (par value) of its own Class B subordinated notes remaining from prior completed asset-backed securitizations that are not included in the Company's consolidated balance sheet. If the Company sells these notes to third parties, the Company would obtain cash proceeds equal to the market value of the notes on the date of such sale. Upon sale, these notes would be shown as bbonds and notes payableb in the Company's consolidated balance sheet. The Company believes the market value of such notes is currently less than par value. Any excess of the par value over the market value on the date of sale would be recognized by the Company as interest expense over the life of the bonds.

Bonds_and_Notes_Payable_Junior

Bonds and Notes Payable Junior Subordinated Hybrid Securities (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Debt and Capital Lease Obligations	$25,955,289,000	$25,098,835,000
Junior Subordinated Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Debt Instrument, Face Amount	200,000,000	'
Debt Instrument, Interest Rate, Stated Percentage	3.62%	'
Debt Instrument, Description of Variable Rate Basis	'three-month LIBOR	'
Debt Instrument, Basis Spread on Variable Rate	3.38%	'
Required minimum balance after optional redemption	50,000,000	'
Debt and Capital Lease Obligations	$96,457,000	$99,232,000

Bonds_and_Notes_Payable_Other_

Bonds and Notes Payable Other Borrowings (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Debt Instrument [Line Items]	'	'
Bonds and notes payable	$25,955,289	25,098,835
Other borrowings [Member]	'	'
Debt Instrument [Line Items]	'	'
Bonds and notes payable	61,401	62,904
Mortgages [Member] | Other borrowings [Member]	'	'
Debt Instrument [Line Items]	'	'
Bonds and notes payable	4,500	4,600
Third-party [Member] | Other borrowings [Member]	'	'
Debt Instrument [Line Items]	'	'
Bonds and notes payable	6,900	8,300
Defeased debt [Member] | Other borrowings [Member]	'	'
Debt Instrument [Line Items]	'	'
Bonds and notes payable	45,900	42,700
Secured Debt [Member]	'	'
Debt Instrument [Line Items]	'	'
Line of Credit Facility, Initiation Date	'	12-Apr-12
Line of Credit Facility, Maximum Borrowing Capacity	$50,000	'
Line of Credit Facility, Expiration Date	11-Apr-14	'

Bonds_and_Notes_Payable_Maturi

Bonds and Notes Payable Maturity of long-term debt (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Notes payable	$25,955,289	$25,098,835
Debt and Capital Lease Obligations, Gross [Member]	'	'
Debt Instrument [Line Items]	'	'
Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months	56,900	'
Long-term Debt, Maturities, Repayments of Principal in Year Two	4,501	'
Long-term Debt, Maturities, Repayments of Principal in Year Three	1,396,344	'
Long-term Debt, Maturities, Repayments of Principal in Year Four	0	'
Long-term Debt, Maturities, Repayments of Principal in Year Five	447,245	'
Long-term Debt, Maturities, Repayments of Principal after Year Five	24,308,355	'
Notes payable	$26,213,345	$25,270,865

Gain_on_Sale_of_Loans_and_Debt2

Gain on Sale of Loans and Debt Repurchases Gain on Sale of Loans and Debt Repurchases (Details) (USD $)

3 Months Ended

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Sep. 30, 2013

Jun. 30, 2013

Mar. 31, 2013

Dec. 31, 2012

Sep. 30, 2012

Jun. 30, 2012

Mar. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Gain on sale of loans and debt repurchases net

$799

$2,138

$7,355

$1,407

$3,009

$195

$935

$0

$11,699

$4,139

$8,340

Financing Receivable [Member]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Gain on sale of loans and debt repurchases net

'

'

'

'

'

'

'

'

33

116

1,378

Debt [Member]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Repurchased Notional Amount

90,471

'

'

'

136,132

'

'

'

90,471

136,132

74,812

Debt Instrument, Purchase Price

78,805

'

'

'

132,109

'

'

'

78,805

132,109

67,850

Gain on sale of loans and debt repurchases net

'

'

'

'

'

'

'

'

11,666

[1]

4,023

[1]

6,962

[1]

Debt [Member] | Junior Subordinated Hybrid Securities [Member]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Repurchased Notional Amount

2,775

'

'

'

1,465

'

'

'

2,775

1,465

62,558

Debt Instrument, Purchase Price

2,080

'

'

'

1,140

'

'

'

2,080

1,140

55,651

Gain on sale of loans and debt repurchases net

'

'

'

'

'

'

'

'

695

325

6,907

Debt [Member] | Asset-backed Securities [Member]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

Debt Instrument, Repurchased Notional Amount

87,696

'

'

'

134,667

'

'

'

87,696

134,667

12,254

Debt Instrument, Purchase Price

76,725

'

'

'

130,969

'

'

'

76,725

130,969

12,199

Gain on sale of loans and debt repurchases net

'

'

'

'

'

'

'

'

$10,971

$3,698

$55

[1]

The activity included in "Gain from debt repurchases" is detailed below:B Year ended December 31, 2013B Year ended December 31, 2012B Year ended December 31, 2011B Par valueB PurchasepriceB GainB Par valueB PurchasepriceB GainB Par valueB PurchasepriceB GainHybrid Securities$2,775B 2,080B 695B 1,465B 1,140B 325B 62,558B 55,651B 6,907Asset-backed securities87,696B 76,725B 10,971B 134,667B 130,969B 3,698B 12,254B 12,199B 55B $90,471B 78,805B 11,666B 136,132B 132,109B 4,023B 74,812B 67,850B 6,962

Derivative_Financial_Instrumen2

Derivative Financial Instruments Outstanding (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012
Derivative [Line Items]	'		'
Student loans receivable, net	$25,907,589,000		$24,830,621,000
Bonds and notes payable	25,955,289,000		25,098,835,000
Junior Subordinated Hybrid Securities [Member]	'		'
Derivative [Line Items]	'		'
Bonds and notes payable	96,457,000		99,232,000
Unsecured debt scheduled interest rate change date	29-Sep-36		'
Junior subordinated hybrid securities, description of variable rate basis	'three-month LIBOR		'
Weighted average basis spread on variable rate	3.38%		'
Junior Subordinated Hybrid Securities [Member] | Maturity 2036 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	25,000,000		75,000,000
Weighted average fixed rate paid by the Company	4.28%	[1]	4.28%	[1]
1:3 basis swaps [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	8,000,000,000	[2]	7,500,000,000	[2]
Derivative, Type of Interest Rate Paid on Swap	'one-month LIBOR		'
Weighted average basis spread on variable rate	3.50%		3.30%
1:3 basis swaps [Member] | One-month LIBOR, Daily reset [Member]	'		'
Derivative [Line Items]	'		'
Student loans receivable, net	25,000,000,000		'
Derivative, Description of Variable Rate Basis	'one-month LIBOR		'
1:3 basis swaps [Member] | Three-month treasury bill, Daily reset [Member]	'		'
Derivative [Line Items]	'		'
Student loans receivable, net	1,000,000,000		'
Derivative, Description of Variable Rate Basis	'three-month treasury bill rate		'
1:3 basis swaps [Member] | Three-month LIBOR, Quarterly reset [Member]	'		'
Derivative [Line Items]	'		'
Bonds and notes payable	16,300,000,000		'
Derivative, Description of Variable Rate Basis	'three-month LIBOR		'
1:3 basis swaps [Member] | One-month LIBOR, Monthly reset [Member]	'		'
Derivative [Line Items]	'		'
Bonds and notes payable	7,800,000,000		'
Derivative, Description of Variable Rate Basis	'one-month LIBOR		'
1:3 basis swaps [Member] | Maturity 2021 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	250,000,000		250,000,000
1:3 basis swaps [Member] | Maturity 2022 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	1,900,000,000		1,900,000,000
1:3 basis swaps [Member] | Maturity 2023 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	3,650,000,000		3,150,000,000
1:3 basis swaps [Member] | Maturity 2024 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	250,000,000		250,000,000
1:3 basis swaps [Member] | Maturity 2026 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	800,000,000		800,000,000
1:3 basis swaps [Member] | Maturity 2028 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	100,000,000		100,000,000
1:3 basis swaps [Member] | Maturity 2036 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	700,000,000		700,000,000
1:3 basis swaps [Member] | Maturity 2039 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	150,000,000	[3]	150,000,000	[3]
1:3 basis swaps [Member] | Maturity 2040 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	200,000,000	[4]	200,000,000	[4]
Interest rate swaps - floor income hedges [Member]	'		'
Derivative [Line Items]	'		'
Student loans receivable, net	11,300,000,000		'
Student loans earning fixed rate floor income	11,100,000,000		'
Weighted Average Variable Conversion Rate	1.83%		1.82%
Derivative, Notional Amount	4,850,000,000		7,500,000,000
Weighted average fixed rate paid by the Company	0.81%	[1]	0.78%	[1]
Interest rate swaps - floor income hedges [Member] | Maturity 2013 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	0		3,150,000,000
Weighted average fixed rate paid by the Company	0.00%	[1]	0.71%	[1]
Interest rate swaps - floor income hedges [Member] | Maturity 2014 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	1,750,000,000		1,750,000,000
Weighted average fixed rate paid by the Company	0.71%	[1]	0.71%	[1]
Interest rate swaps - floor income hedges [Member] | Maturity 2015 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	1,100,000,000		1,100,000,000
Weighted average fixed rate paid by the Company	0.89%	[1]	0.89%	[1]
Interest rate swaps - floor income hedges [Member] | Maturity 2016 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	750,000,000		750,000,000
Weighted average fixed rate paid by the Company	0.85%	[1]	0.85%	[1]
Interest rate swaps - floor income hedges [Member] | Maturity 2017 [Member]	'		'
Derivative [Line Items]	'		'
Derivative, Notional Amount	$1,250,000,000		$750,000,000
Weighted average fixed rate paid by the Company	0.86%	[1]	0.99%	[1]
[1]	For all interest rate derivatives, the Company receives discrete three-month LIBOR.
[2]	The weighted average rate paid by the Company on the 1:3 Basis Swaps as of December 31, 2013 and 2012, was one-month LIBOR plus 3.5 basis points and one-month LIBOR plus 3.3 basis points, respectively.
[3]	This derivative has a forward effective start date in 2015.
[4]	This derivative has a forward effective start date in 2020.

Derivative_Financial_Instrumen3

Derivative Financial Instruments Cross-currency Interest Rate Swaps (Details)

12 Months Ended

In Thousands, unless otherwise specified

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

USD ($)

USD ($)

USD ($)

Cross-currency interest rate swaps [Member]

Cross-currency interest rate swaps [Member]

Cross-currency interest rate swaps [Member]

Cross-currency interest rate swap 1 [Member]

Cross-currency interest rate swap 1 [Member]

Cross currency interest rate swap 2 [Member]

Cross currency interest rate swap 2 [Member]

Fixed Rate Floor Income Interest Rate Swap [Member]

Fixed Rate Floor Income Interest Rate Swap [Member]

Fixed Rate Floor Income Interest Rate Swap 5 [Member]

Fixed Rate Floor Income Interest Rate Swap 5 [Member]

USD ($)

USD ($)

USD ($)

USD ($)

EUR (€)

USD ($)

EUR (€)

USD ($)

USD ($)

Fixed Rate Floor Income Interest Rate Swap [Member]

Fixed Rate Floor Income Interest Rate Swap [Member]

USD ($)

USD ($)

Derivative Instruments, Gain (Loss) [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Bonds and notes payable

$25,955,289

$25,098,835

'

'

'

'

'

€ 420,500

'

€ 352,700

'

'

'

'

Derivative, Notional Amount

'

'

'

'

'

'

500,000

'

450,000

352,700

4,850,000

7,500,000

1,250,000

750,000

Derivative, Average Fixed Interest Rate

'

'

'

'

'

'

'

'

'

'

0.81%

[1]

0.78%

[1]

0.86%

[1]

0.99%

[1]

Re-measurement of Euro Notes

-35,285

-19,561

32,706

'

'

'

'

'

'

'

'

'

'

'

Change in fair value of cross currency interest rate swaps

83,878

-27,833

-50,513

26,354

2,210

-14,287

'

'

'

'

'

'

'

'

Total impact to consolidated statements of income - income (expense)

$83,878

($27,833)

($50,513)

($8,931)

[2]

($17,351)

[2]

$18,419

[2]

'

'

'

'

'

'

'

'

[1]

For all interest rate derivatives, the Company receives discrete three-month LIBOR.

[2]

The financial statement impact of the above items is included in "Derivative market value and foreign currency adjustments and derivative settlements, net" in the Company's consolidated statements of income.

Derivative_Financial_Instrumen4

Derivative Financial Instruments Fair Value of Derivative Instruments (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivatives, Fair Value [Line Items]	'	'	'
Proceeds to terminate and or amend derivative instruments	$65,890	($6,005)	$3,365
Fair value of asset derivatives	62,507	97,441	'
Fair value of liability derivatives	17,968	70,890	'
Payments to terminate and/or amend derivative instruments	'	$6,000	'

Derivative_Financial_Instrumen5

Derivative Financial Instruments Income Statement Effect of Derivative Instruments (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	($29,636)	($14,022)	($7,840)
Change in fair value	83,878	-27,833	-50,513
Re-measurement of Euro Notes (foreign currency transaction adjustment) - income (expense)	-35,285	-19,561	32,706
Derivative market value and foreign currency adjustments and derivative settlements - income (expense)	18,957	-61,416	-25,647
1:3 basis swaps [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	3,301	4,495	1,446
Change in fair value	7,467	676	1,114
Interest rate swaps - floor income hedges [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	-31,022	-19,270	-20,246
Change in fair value	36,719	-35,215	-12,169
Interest rate swaps - hybrid debt hedges [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	-1,670	-2,231	-744
Change in fair value	12,997	1,717	-25,475
Cross-currency interest rate swaps [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	-245	3,228	11,877
Change in fair value	26,354	2,210	-14,287
Other [Member]	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'
Derivative settlements	0	-244	-173
Change in fair value	$341	$2,779	$304

Derivative_Financial_Instrumen6

Derivative Financial Instruments Derivative Collateral (Details) (USD $)	Dec. 31, 2013		Dec. 31, 2012
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	$17,969,000		$70,890,000
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	62,507,000		97,441,000
Derivative Asset, Fair Value, Amount Offset Against Collateral	-15,437,000		-13,234,000
Derivative, Collateral, Obligation to Return Cash	15,959,000	[1]	19,993,000	[1]
Derivative Assets Not Designated As Hedging Instruments, Net	31,111,000		64,214,000
Fair value of derivatives with early termination provisions	10,100,000		'
Derivative Liability, Fair Value, Amount Offset Against Collateral	-15,437,000		-13,234,000
Derivative, Collateral, Right to Reclaim Cash	3,630,000	[2]	63,128,000	[2]
Derivative Liabilities Not Designated As Hedging Instruments, Net	1,098,000		5,472,000
Derivative Asset, Fair Value, Gross Asset	62,507,000		97,441,000
Derivative Liability, Fair Value, Gross Liability	17,968,000		70,890,000
One Month to Three Month LIBOR Basis Swap [Member]	'		'
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	0		1,215,000
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	18,490,000		12,239,000
Fixed Rate Floor Income Interest Rate Swap [Member]	'		'
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	15,849,000		45,913,000
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	7,183,000		0
Hybrid Debt interest Rate Swap [Member]	'		'
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	2,119,000		23,762,000
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	0		0
Cross-currency interest rate swaps [Member]	'		'
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	0		0
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	36,834,000		82,841,000
Other Contract [Member]	'		'
Derivative [Line Items]	'		'
Derivative Instruments Not Designated as Hedging Instruments, Liability, at Fair Value	0		0
Derivative Instruments Not Designated as Hedging Instruments, Asset, at Fair Value	$0		$2,361,000
[1]	As of DecemberB 31, 2013 and DecemberB 31, 2012, the trustee for certain of the Company's asset-backed securitization transactions held $16.0 million and $20.0 million, respectively, of collateral from the counterparty on the cross-currency interest rate swaps.
[2]	As of DecemberB 31, 2013 and DecemberB 31, 2012, the Company had $3.6 million and $63.1 million, respectively, posted as collateral to derivative counterparties, which is included in brestricted cash and investmentsb in the Company's consolidated balance sheet.

Investments_and_Restricted_Inv

Investments and Restricted Investments Summary (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Investment Holdings [Line Items]	'		'
Fair value	$177,801		'
Guaranteed investment contracts - held-to-maturity	'		8,830	[1]
Investments [Member]	'		'
Investment Holdings [Line Items]	'		'
Investments, Fair Value Disclosure	192,040		83,312
Investments [Member] | Available-for-sale securities [Member]	'		'
Investment Holdings [Line Items]	'		'
Amortized cost	173,433		68,419
Gross unrealized gains	8,894		4,791
Gross unrealized losses	-1,244	[2]	-359
Investments, Fair Value Disclosure	181,083		72,851
Investments [Member] | Available-for-sale securities [Member] | Student Loan Asset-Backed and Other Debt Securities [Member]	'		'
Investment Holdings [Line Items]	'		'
Amortized cost	171,931	[3]	64,970	[3]
Gross unrealized gains	7,111	[3]	3,187	[3]
Gross unrealized losses	-1,241	[2],[3]	-179	[3]
Investments, Fair Value Disclosure	177,801	[3]	67,978	[3]
Investments [Member] | Available-for-sale securities [Member] | Equity securities [Member]	'		'
Investment Holdings [Line Items]	'		'
Amortized cost	1,502		3,449
Gross unrealized gains	1,783		1,604
Gross unrealized losses	-3	[2]	-180
Investments, Fair Value Disclosure	3,282		4,873
Investments [Member] | Trading investments [Member] | Student Loan Asset-Backed and Other Debt Securities [Member]	'		'
Investment Holdings [Line Items]	'		'
Investments, Fair Value Disclosure	10,957		10,461
Estimate of Fair Value Measurement [Member]	'		'
Investment Holdings [Line Items]	'		'
Guaranteed investment contracts - held-to-maturity	$7,285	[1]	'
[1]	Restricted investments are included in "restricted cash and investments" in the Company's consolidated balance sheets. The Company's restricted investments include cash balances that the Company's indentured securitization trusts deposit in guaranteed investment contracts that are held for the related note holders. These investments are classified as held-to-maturity and the Company accounts for them at amortized cost, which approximates fair value. As of DecemberB 31, 2013, the stated maturities of the Company's restricted investments, which are classified as held-to-maturity, are shown in the following table.Year of Maturity:B Within 1 year$b1-5 years5,0846-10 yearsbAfter 10 years2,201Total$7,285
[2]	As of DecemberB 31, 2013, the Company considered the decline in market value of its available-for-sale investments to be temporary in nature and did not consider any of its investments other-than-temporarily impaired.
[3]	As of DecemberB 31, 2013, the stated maturities of the Company's student loan asset-backed securities and other debt securities classified as available-for-sale are shown in the following table:Year of Maturity:Amortized costB Fair valueWithin 1 year$bB b1-5 years418B 4186-10 years57B 57After 10 years171,456B 177,326Total$171,931B 177,801

Investments_Available_for_Sale

Investments Available for Sale Securities (Details) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Available-for-sale Securities [Line Items]	'
Amortized cost, within 1 year	$0
Fair value, within 1 year	0
Amortized cost, 1-5 years	418
Fair value, 1-5 years	418
Amortized cost, 6-10 years	57
Fair value, 6-10 years	57
Amortized cost, after 10 years	171,456
Fair value, after 10 years	177,326
Amortized cost	171,931
Fair value	$177,801

Investments_Stated_Maturities_

Investments Stated Maturities on Held-To-Maturity Securities (Details) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Schedule of Held-to-maturity Securities [Line Items]	'
Within 1 year	$0
1-5 years	5,084
6-10 years	0
After 10 years	2,201
Total	$7,285

Investments_Realized_and_Unrea

Investments Realized and Unrealized Gains (losses) on Investments (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Gain (Loss) on Investments [Line Items]	'	'	'
Investment gains (losses) included in other income	$6,164	$7,511	$3,183
Trading Securities [Member]	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'
Unrealized gains (losses), net	221	254	430
Realized gains (losses), net	5	1,459	2,753
Available-for-sale Securities [Member]	'	'	'
Gain (Loss) on Investments [Line Items]	'	'	'
Gross realized gains	6,270	6,120	0
Gross realized losses	$332	$322	$0

Investments_Reclassifications_

Investments Reclassifications to OCI (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	$5,938	$5,798	$0
Available-for-sale Securities [Member]	'	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'	'
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, before Tax	-5,938	-5,798	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Tax	2,197	2,145	0
Other Comprehensive Income (Loss), Reclassification Adjustment from AOCI for Sale of Securities, Net of Tax	($3,741)	($3,653)	$0

Goodwill_Goodwill_Details

Goodwill Goodwill (Details) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011	Dec. 31, 2015	Dec. 31, 2014
Goodwill [Roll Forward]	'		'		'	'	'
Goodwill, Begining Balance	$117,118,000		$117,118,000		'	'	'
Goodwill, Impairment charge	0		0		'	'	'
Goodwill, Ending Balance	117,118,000		117,118,000		117,118,000	'	'
Intangible Assets, Net (Excluding Goodwill)	6,132,000		9,393,000		'	'	'
Amortization of Intangible Assets	3,300,000		19,000,000		17,100,000	'	'
Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months	'		'		'	'	3,100,000
Finite-Lived Intangible Assets, Amortization Expense, Year Two	'		'		'	3,000,000	'
Student Loan and Guaranty Servicing [Member]	'		'		'	'	'
Goodwill [Roll Forward]	'		'		'	'	'
Goodwill, Begining Balance	8,596,000		8,596,000		'	'	'
Goodwill, Impairment charge	0		0		'	'	'
Goodwill, Ending Balance	8,596,000		8,596,000		'	'	'
Tuition Payment Processing and Campus Commerce [Member]	'		'		'	'	'
Goodwill [Roll Forward]	'		'		'	'	'
Goodwill, Begining Balance	58,086,000		58,086,000		'	'	'
Goodwill, Impairment charge	0		0		'	'	'
Goodwill, Ending Balance	58,086,000		58,086,000		'	'	'
Enrollment Services [Member]	'		'		'	'	'
Goodwill [Roll Forward]	'		'		'	'	'
Goodwill, Begining Balance	8,553,000		8,553,000		'	'	'
Goodwill, Impairment charge	0		0		'	'	'
Goodwill, Ending Balance	8,553,000		8,553,000		'	'	'
Asset Generation and Management [Member]	'		'		'	'	'
Goodwill [Roll Forward]	'		'		'	'	'
Goodwill, Begining Balance	41,883,000	[1]	41,883,000	[1]	'	'	'
Goodwill, Impairment charge	0	[1]	0	[1]	'	'	'
Goodwill, Ending Balance	$41,883,000	[1]	$41,883,000	[1]	'	'	'
[1]	As a result of the Reconciliation Act of 2010, the Company no longer originates new FFELP loans and net interest income of the Company's existing FFELP loan portfolio will decline over time as the Company's portfolio pays down. As a result, as this revenue stream winds down, goodwill impairment will be triggered for the Asset Generation and Management reporting unit due to the passage of time and depletion of projected cash flows stemming from its FFELP student loan portfolio. Other than the Asset Generation and Management reporting unit, management believes the elimination of new FFELP loan originations will not have an adverse impact on the fair value of the Company's other reporting units.

Property_and_Equipment_Propert1

Property and Equipment Property and Equipment (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	$109,658,000	$102,701,000	'
Accumulated Depreciation	75,829,000	70,832,000	'
Property, Plant and Equipment, Net	33,829,000	31,869,000	'
Depreciation Expense	15,100,000	12,900,000	9,900,000
Computer Equipment and Software [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	77,733,000	72,595,000	'
Property, Plant and Equipment, Useful Life, Range Minimum	'1 year	'	'
Property, Plant and Equipment, Useful Life, Range Maximum	'5 years	'	'
Office Furniture and Equipment [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	9,843,000	9,583,000	'
Property, Plant and Equipment, Useful Life, Range Minimum	'3 years	'	'
Property, Plant and Equipment, Useful Life, Range Maximum	'7 years	'	'
Leasehold Improvements [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	3,618,000	6,502,000	'
Property, Plant and Equipment, Useful Life, Range Minimum	'1 year	'	'
Property, Plant and Equipment, Useful Life, Range Maximum	'15 years	'	'
Transportation Equipment [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	7,398,000	3,610,000	'
Property, Plant and Equipment, Useful Life, Range Minimum	'10 years	'	'
Property, Plant and Equipment, Useful Life, Range Maximum	'10 years	'	'
Building [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	10,366,000	9,711,000	'
Property, Plant and Equipment, Useful Life, Range Minimum	'5 years	'	'
Property, Plant and Equipment, Useful Life, Range Maximum	'39 years	'	'
Land [Member]	'	'	'
Property, Plant and Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Gross	$700,000	$700,000	'

Shareholders_Equity_Classes_of

Shareholders' Equity Classes of Common Stock (Details)	12 Months Ended
	Dec. 31, 2013
Common Class B [Member]	'
Class of Stock [Line Items]	'
Common Stock, Voting Rights, Number of Votes Per Share	'ten
Common Class A [Member]	'
Class of Stock [Line Items]	'
Common Stock, Voting Rights, Number of Votes Per Share	'one

Shareholders_Equity_Stock_Repu

Shareholders' Equity Stock Repurchases (Details) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Class of Stock [Line Items]	'	'	'
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	3,900,000	'	'
Stock Repurchased and Retired During Period, Shares	393,259	806,023	1,436,423
Stock Repurchased and Retired During Period, Value	$13,136	$22,814	$27,134
Average price of shares repurchased (per share)	$33.40	$28.30	$18.89

Shareholders_Equity_Contingent

Shareholders' Equity Contingent Consideration - infiNET Integrated Solutions, Inc. (Details) (USD $)	12 Months Ended
In Millions, except Share data, unless otherwise specified	Dec. 31, 2012	Dec. 31, 2013
infiNET purchase, 2004 [Member]	'	'
Business Acquisition [Line Items]	'	'
Business Acquisition, Percentage of Voting Interests Acquired	'	50.00%
infiNET purchase, 2006 [Member]	'	'
Business Acquisition [Line Items]	'	'
Business Acquisition, Percentage of Voting Interests Acquired	'	50.00%
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares	95,380	'
Business Acquisition, Preacquisition Contingency, Amount of Settlement	'	$5.90

Earnings_per_Common_Share_Deta

Earnings per Common Share (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$1.52	$1.35	$2.17	$1.46	$1.20	$0.78	$0.87	$0.91	$6.50	$3.76	$4.24
Net Income (Loss) Attributable to Parent	$70,520	$62,830	$101,243	$68,079	$56,634	$36,828	$41,394	$43,141	$302,672	$177,997	$204,335
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	'	'	'	'	'	'	46,570,314	47,369,331	48,157,403
Weighted Average Number Diluted Shares Outstanding Adjustment [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Antidilutive securities excluded from computation of earnings per share	'	'	'	'	'	'	'	'	7	0	0
Retained Earnings [Member]	'	'	'	'	'	'	'	'	'	'	'
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	302,672	177,997	204,335
Unvested restricted stock shareholders [Member]	'	'	'	'	'	'	'	'	'	'	'
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net income attributable to Nelnet, Inc. shareholders - basic and diluted	'	'	'	'	'	'	'	'	$6.50	'	'
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	2,629	1,350	1,258
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	'	'	'	'	'	'	404,529	359,297	296,579
Common shareholders [Member]	'	'	'	'	'	'	'	'	'	'	'
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Net income attributable to Nelnet, Inc. shareholders - basic and diluted	'	'	'	'	'	'	'	'	$6.50	'	'
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	$300,043	$176,647	$203,077
Weighted Average Number of Shares Outstanding, Basic and Diluted	'	'	'	'	'	'	'	'	46,165,785	47,010,034	47,860,824
Shares Issued - Deferred [Member]	'	'	'	'	'	'	'	'	'	'	'
Earnings Per Share, Diluted, by Common Class, Including Two Class Method [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Non Employee Director Stock, Cumulative Deferred Shares	127,442	'	'	'	'	'	'	'	127,442	'	'

Income_Taxes_Income_Taxes_Deta

Income Taxes Income Taxes (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]	'	'	'
Unrecognized Tax Benefits - Gross balance	$19,141,000	$29,568,000	$21,794,000
Additions based on tax positions of prior years	996,000	9,493,000	'
Additions based on tax positions related to the current year	3,812,000	4,367,000	'
Settlements with taxing authorities	-7,470,000	0	'
Reductions for tax positions of prior years	-6,470,000	-5,738,000	'
Reductions based on tax positions related to the current year	-272,000	0	'
Reductions due to lapse of applicable statute of limitations	-1,023,000	-348,000	'
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	12,400,000	'	'
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit	$2,200,000	'	'
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Other Information	'1.4	'	'

Income_Taxes_Income_Taxes_Deta1

Income Taxes Income Taxes (Details 1) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest and Penalties Related to Uncertain Tax Provisions [Line Items]	'	'	'
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$2.10	$5.10	'
Unrecognized Tax Benefits, Interest on Income Taxes Expense	1.3	2.7	0.7
Unrecognized Tax Benefits, Income Tax Penalties Expense	$0	$0	'

Income_Taxes_Income_Taxes_Deta2

Income Taxes Income Taxes (Details 2) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Income Tax Expense/Benefit [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Current Federal Tax Expense (Benefit)	'	'	'	'	'	'	'	'	$153,756	$118,490	$123,737
Current State and Local Tax Expense (Benefit)	'	'	'	'	'	'	'	'	4,776	1,383	1,354
Current Foreign Tax Expense (Benefit)	'	'	'	'	'	'	'	'	122	33	87
Current Income Tax Expense (Benefit)	'	'	'	'	'	'	'	'	158,654	119,906	125,178
Deferred Federal Income Tax Expense (Benefit)	'	'	'	'	'	'	'	'	1,676	-23,460	-6,606
Deferred State and Local Income Tax Expense (Benefit)	'	'	'	'	'	'	'	'	868	-358	-1,116
Deferred Foreign Income Tax Expense (Benefit)	'	'	'	'	'	'	'	'	-5	-11	-4
Deferred Income Tax Expense (Benefit)	'	'	'	'	'	'	'	'	2,539	-23,829	-7,726
Income Tax Expense (Benefit)	($37,556)	($30,444)	($54,746)	($38,447)	($36,099)	($21,870)	($14,878)	($23,230)	$161,193	$96,077	$117,452

Income_Taxes_Income_Taxes_Deta3

Income Taxes Income Taxes (Details 3)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule of Effective Tax Rate Reconciliation [Line Items]	'	'	'
Tax expense at federal rate	35.00%	35.00%	35.00%
Increase (decrease) resulting from: [Abstract]	'	'	'
State tax, net of federal income tax benefit	0.80%	0.50%	0.90%
Provision of uncertain federal and state tax matters	-0.60%	0.20%	1.10%
Tax credits	-0.40%	-0.60%	-0.40%
Valuation allowance	0.00%	0.00%	-0.30%
Other	0.00%	-0.10%	0.20%
Effective tax rate	34.80%	35.00%	36.50%

Income_Taxes_Income_Taxes_Deta4

Income Taxes Income Taxes (Details 4) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Income Tax Disclosure [Abstract]	'	'
Student loans	$25,967	$26,612
Intangible assets	23,675	29,812
Deferred tax asset, securitizations	10,407	0
Accrued expenses	4,162	3,739
Deferred revenue	777	987
Basis in certain derivative contracts	0	14,178
Other	28	982
Deferred Tax Assets, Gross	66,624	77,627
Deferred Tax Assets, Valuation Allowance	-239	-137
Deferred Tax Assets, Net of Valuation Allowance	66,385	77,490
Loan origination services	23,750	27,554
Debt repurchases	32,286	32,866
Depreciation	4,673	4,770
Unrealized gain on debt and equity securities	2,830	1,619
Basis in certain derivative contracts	2,137	0
Deferred Tax Liabilities, Gross	65,676	66,809
Deferred Tax Liabilities, Net	709	10,681
Stock compensation	$1,608	$1,317

Income_Taxes_Income_Taxes_Paya

Income Taxes Income Taxes Payable / Receivable (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Income Tax Payable / Receivable [Line Items]	'	'
Income Taxes Receivable	$4.10	$0.70

Segment_Reporting_Details

Segment Reporting (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	$644,810	$613,853	$592,854
Interest expense	'	'	'	'	'	'	'	'	230,935	268,566	228,289
Net interest income	108,736	104,922	101,419	98,798	90,598	85,266	84,567	84,856	413,875	345,287	364,565
Provision for loan losses	3,500	5,000	5,000	5,000	3,500	5,000	7,000	6,000	18,500	21,500	21,250
Net interest income (loss) after provision for loan losses	105,236	99,922	96,419	93,798	87,098	80,266	77,567	78,856	395,375	323,787	343,315
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	63,167	64,582	60,078	55,601	54,584	53,285	52,391	49,488	243,428	209,748	175,657
Intersegment servicing revenue	'	'	'	'	'	'	'	'	0	0	0
Tuition payment processing and campus commerce revenue	18,988	19,927	18,356	23,411	17,735	17,928	16,834	21,913	80,682	74,410	67,797
Enrollment services revenue	21,735	22,563	24,823	28,957	25,890	30,661	29,710	31,664	98,078	117,925	130,470
Other income	15,981	8,613	12,288	9,416	7,023	12,699	8,800	10,954	46,298	39,476	29,513
Gain on sale of loans and debt repurchases	799	2,138	7,355	1,407	3,009	195	935	0	11,699	4,139	8,340
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	48,593	-47,394	-17,807
Derivative settlements, net	'	'	'	'	'	'	'	'	-29,636	-14,022	-7,840
Total other income (expense)	'	'	'	'	'	'	'	'	499,142	384,282	386,130
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	-52,120	-48,712	-47,432	-47,905	-48,633	-46,395	-48,703	-49,095	196,169	192,826	177,951
Cost to provide enrollment services	-13,864	-14,668	-16,787	-19,642	-16,172	-20,151	-20,374	-21,678	64,961	78,375	86,548
Depreciation and amortization	-5,274	-4,340	-4,320	-4,377	-8,861	-8,402	-8,226	-8,136	18,311	33,625	29,744
Other	-40,349	-39,887	-34,365	-34,941	-35,578	-29,989	-30,908	-32,263	149,542	128,738	113,415
Intersegment expenses, net	'	'	'	'	'	'	'	'	0	0	0
Total operating expenses	'	'	'	'	'	'	'	'	428,983	433,564	407,658
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	465,534	274,505	321,787
Corporate overhead allocation	'	'	'	'	'	'	'	'	0	0	0
Income before income taxes	'	'	'	'	'	'	'	'	465,534	274,505	321,787
Income tax expense	37,556	30,444	54,746	38,447	36,099	21,870	14,878	23,230	-161,193	-96,077	-117,452
Net income (loss)	71,088	63,046	101,857	68,350	56,653	36,952	41,530	43,293	304,341	178,428	204,335
Net income attributable to noncontrolling interest	568	216	614	271	19	124	136	152	1,669	431	0
Net Income (Loss) Attributable to Parent	70,520	62,830	101,243	68,079	56,634	36,828	41,394	43,141	302,672	177,997	204,335
Total assets	27,770,849	'	'	'	26,607,895	'	'	'	27,770,849	26,607,895	25,852,217
Student Loan and Guaranty Servicing [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	40	53	58
Interest expense	'	'	'	'	'	'	'	'	0	0	0
Net interest income	'	'	'	'	'	'	'	'	40	53	58
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	40	53	58
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	243,428	209,748	175,657
Intersegment servicing revenue	'	'	'	'	'	'	'	'	56,744	65,376	69,037
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	0	0	0
Enrollment services revenue	'	'	'	'	'	'	'	'	0	0	0
Other income	'	'	'	'	'	'	'	'	0	0	0
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	0	0	0
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	0	0	0
Derivative settlements, net	'	'	'	'	'	'	'	'	0	0	0
Total other income (expense)	'	'	'	'	'	'	'	'	300,172	275,124	244,694
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	119,092	115,126	102,878
Cost to provide enrollment services	'	'	'	'	'	'	'	'	0	0	0
Depreciation and amortization	'	'	'	'	'	'	'	'	11,419	18,415	15,313
Other	'	'	'	'	'	'	'	'	79,116	70,505	60,442
Intersegment expenses, net	'	'	'	'	'	'	'	'	4,359	5,280	4,776
Total operating expenses	'	'	'	'	'	'	'	'	213,986	209,326	183,409
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	86,226	65,851	61,343
Corporate overhead allocation	'	'	'	'	'	'	'	'	-6,150	-5,904	-4,138
Income before income taxes	'	'	'	'	'	'	'	'	80,076	59,947	57,205
Income tax expense	'	'	'	'	'	'	'	'	-30,430	-22,780	-21,736
Net income (loss)	'	'	'	'	'	'	'	'	49,646	37,167	35,469
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	49,646	37,167	35,469
Total assets	84,986	'	'	'	90,959	'	'	'	84,986	90,959	123,307
Tuition Payment Processing and Campus Commerce [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	0	8	21
Interest expense	'	'	'	'	'	'	'	'	0	0	0
Net interest income	'	'	'	'	'	'	'	'	0	8	21
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	0	8	21
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	0	0	0
Intersegment servicing revenue	'	'	'	'	'	'	'	'	0	0	0
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	80,682	74,410	67,797
Enrollment services revenue	'	'	'	'	'	'	'	'	0	0	0
Other income	'	'	'	'	'	'	'	'	0	0	0
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	0	0	0
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	0	0	0
Derivative settlements, net	'	'	'	'	'	'	'	'	0	0	0
Total other income (expense)	'	'	'	'	'	'	'	'	80,682	74,410	67,797
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	37,575	34,314	30,070
Cost to provide enrollment services	'	'	'	'	'	'	'	'	0	0	0
Depreciation and amortization	'	'	'	'	'	'	'	'	4,518	7,240	6,179
Other	'	'	'	'	'	'	'	'	9,147	10,439	10,192
Intersegment expenses, net	'	'	'	'	'	'	'	'	5,989	5,383	4,714
Total operating expenses	'	'	'	'	'	'	'	'	57,229	57,376	51,155
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	23,453	17,042	16,663
Corporate overhead allocation	'	'	'	'	'	'	'	'	-1,957	-1,968	-1,379
Income before income taxes	'	'	'	'	'	'	'	'	21,496	15,074	15,284
Income tax expense	'	'	'	'	'	'	'	'	-8,168	-5,728	-5,807
Net income (loss)	'	'	'	'	'	'	'	'	13,328	9,346	9,477
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	13,328	9,346	9,477
Total assets	219,064	'	'	'	150,600	'	'	'	219,064	150,600	157,444
Enrollment Services [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	0	0	0
Interest expense	'	'	'	'	'	'	'	'	0	0	0
Net interest income	'	'	'	'	'	'	'	'	0	0	0
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	0	0	0
Intersegment servicing revenue	'	'	'	'	'	'	'	'	0	0	0
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	0	0	0
Enrollment services revenue	'	'	'	'	'	'	'	'	98,078	117,925	130,470
Other income	'	'	'	'	'	'	'	'	0	0	0
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	0	0	0
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	0	0	0
Derivative settlements, net	'	'	'	'	'	'	'	'	0	0	0
Total other income (expense)	'	'	'	'	'	'	'	'	98,078	117,925	130,470
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	19,296	22,816	25,155
Cost to provide enrollment services	'	'	'	'	'	'	'	'	64,961	78,375	86,548
Depreciation and amortization	'	'	'	'	'	'	'	'	232	6,491	6,854
Other	'	'	'	'	'	'	'	'	6,084	10,416	9,425
Intersegment expenses, net	'	'	'	'	'	'	'	'	4,588	3,768	3,521
Total operating expenses	'	'	'	'	'	'	'	'	95,161	121,866	131,503
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	2,917	-3,941	-1,033
Corporate overhead allocation	'	'	'	'	'	'	'	'	-1,943	-1,968	-1,379
Income before income taxes	'	'	'	'	'	'	'	'	974	-5,909	-2,412
Income tax expense	'	'	'	'	'	'	'	'	-369	2,244	917
Net income (loss)	'	'	'	'	'	'	'	'	605	-3,665	-1,495
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	605	-3,665	-1,495
Total assets	34,791	'	'	'	53,902	'	'	'	34,791	53,902	45,738
Total Fee-Based [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	40	61	79
Interest expense	'	'	'	'	'	'	'	'	0	0	0
Net interest income	'	'	'	'	'	'	'	'	40	61	79
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	40	61	79
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	243,428	209,748	175,657
Intersegment servicing revenue	'	'	'	'	'	'	'	'	56,744	65,376	69,037
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	80,682	74,410	67,797
Enrollment services revenue	'	'	'	'	'	'	'	'	98,078	117,925	130,470
Other income	'	'	'	'	'	'	'	'	0	0	0
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	0	0	0
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	0	0	0
Derivative settlements, net	'	'	'	'	'	'	'	'	0	0	0
Total other income (expense)	'	'	'	'	'	'	'	'	478,932	467,459	442,961
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	175,963	172,256	158,103
Cost to provide enrollment services	'	'	'	'	'	'	'	'	64,961	78,375	86,548
Depreciation and amortization	'	'	'	'	'	'	'	'	16,169	32,146	28,346
Other	'	'	'	'	'	'	'	'	94,347	91,360	80,059
Intersegment expenses, net	'	'	'	'	'	'	'	'	14,936	14,431	13,011
Total operating expenses	'	'	'	'	'	'	'	'	366,376	388,568	366,067
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	112,596	78,952	76,973
Corporate overhead allocation	'	'	'	'	'	'	'	'	-10,050	-9,840	-6,896
Income before income taxes	'	'	'	'	'	'	'	'	102,546	69,112	70,077
Income tax expense	'	'	'	'	'	'	'	'	-38,967	-26,264	-26,626
Net income (loss)	'	'	'	'	'	'	'	'	63,579	42,848	43,451
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	63,579	42,848	43,451
Total assets	338,841	'	'	'	295,461	'	'	'	338,841	295,461	326,489
Asset Generation and Management [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	638,604	610,194	590,736
Interest expense	'	'	'	'	'	'	'	'	229,533	263,788	221,675
Net interest income	'	'	'	'	'	'	'	'	409,071	346,406	369,061
Provision for loan losses	'	'	'	'	'	'	'	'	18,500	21,500	-21,250
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	390,571	324,906	347,811
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	0	0	0
Intersegment servicing revenue	'	'	'	'	'	'	'	'	0	0	0
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	0	0	0
Enrollment services revenue	'	'	'	'	'	'	'	'	0	0	0
Other income	'	'	'	'	'	'	'	'	15,223	18,219	15,416
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	11,004	3,814	1,433
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	35,256	-51,809	7,571
Derivative settlements, net	'	'	'	'	'	'	'	'	-27,966	-11,792	-7,228
Total other income (expense)	'	'	'	'	'	'	'	'	33,517	-41,568	17,192
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	2,292	2,252	2,791
Cost to provide enrollment services	'	'	'	'	'	'	'	'	0	0	0
Depreciation and amortization	'	'	'	'	'	'	'	'	0	0	0
Other	'	'	'	'	'	'	'	'	30,945	16,435	13,381
Intersegment expenses, net	'	'	'	'	'	'	'	'	57,572	66,215	70,018
Total operating expenses	'	'	'	'	'	'	'	'	90,809	84,902	86,190
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	333,279	198,436	278,813
Corporate overhead allocation	'	'	'	'	'	'	'	'	-3,896	-5,306	-6,896
Income before income taxes	'	'	'	'	'	'	'	'	329,383	193,130	271,917
Income tax expense	'	'	'	'	'	'	'	'	-125,165	-73,387	-103,327
Net income (loss)	'	'	'	'	'	'	'	'	204,218	119,743	168,590
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	204,218	119,743	168,590
Total assets	27,387,461	'	'	'	26,463,551	'	'	'	27,387,461	26,463,551	25,821,806
Corporate and Other [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	9,433	7,305	5,074
Interest expense	'	'	'	'	'	'	'	'	4,669	8,485	9,649
Net interest income	'	'	'	'	'	'	'	'	4,764	-1,180	-4,575
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	4,764	-1,180	-4,575
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	0	0	0
Intersegment servicing revenue	'	'	'	'	'	'	'	'	0	0	0
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	0	0	0
Enrollment services revenue	'	'	'	'	'	'	'	'	0	0	0
Other income	'	'	'	'	'	'	'	'	32,218	21,257	14,097
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	695	325	6,907
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	13,337	4,415	-25,378
Derivative settlements, net	'	'	'	'	'	'	'	'	-1,670	-2,230	-612
Total other income (expense)	'	'	'	'	'	'	'	'	44,580	23,767	-4,986
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	17,914	18,318	17,057
Cost to provide enrollment services	'	'	'	'	'	'	'	'	0	0	0
Depreciation and amortization	'	'	'	'	'	'	'	'	2,142	1,479	1,398
Other	'	'	'	'	'	'	'	'	25,393	20,943	19,975
Intersegment expenses, net	'	'	'	'	'	'	'	'	-15,764	-15,270	-13,992
Total operating expenses	'	'	'	'	'	'	'	'	29,685	25,470	24,438
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	19,659	-2,883	-33,999
Corporate overhead allocation	'	'	'	'	'	'	'	'	13,946	15,146	13,792
Income before income taxes	'	'	'	'	'	'	'	'	33,605	12,263	-20,207
Income tax expense	'	'	'	'	'	'	'	'	2,939	3,574	12,501
Net income (loss)	'	'	'	'	'	'	'	'	36,544	15,837	-7,706
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	1,669	431	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	34,875	15,406	-7,706
Total assets	391,168	'	'	'	207,003	'	'	'	391,168	207,003	24,735
Eliminations [Member]	'	'	'	'	'	'	'	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Total interest income	'	'	'	'	'	'	'	'	-3,267	-3,707	-3,035
Interest expense	'	'	'	'	'	'	'	'	-3,267	-3,707	-3,035
Net interest income	'	'	'	'	'	'	'	'	0	0	0
Provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Net interest income (loss) after provision for loan losses	'	'	'	'	'	'	'	'	0	0	0
Other income (expense):	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	0	0	0
Intersegment servicing revenue	'	'	'	'	'	'	'	'	-56,744	-65,376	-69,037
Tuition payment processing and campus commerce revenue	'	'	'	'	'	'	'	'	0	0	0
Enrollment services revenue	'	'	'	'	'	'	'	'	0	0	0
Other income	'	'	'	'	'	'	'	'	-1,143	0	0
Gain on sale of loans and debt repurchases	'	'	'	'	'	'	'	'	0	0	0
Derivative market value and foreign currency adjustments, net	'	'	'	'	'	'	'	'	0	0	0
Derivative settlements, net	'	'	'	'	'	'	'	'	0	0	0
Total other income (expense)	'	'	'	'	'	'	'	'	-57,887	-65,376	-69,037
Operating expenses:	'	'	'	'	'	'	'	'	'	'	'
Salaries and benefits	'	'	'	'	'	'	'	'	0	0	0
Cost to provide enrollment services	'	'	'	'	'	'	'	'	0	0	0
Depreciation and amortization	'	'	'	'	'	'	'	'	0	0	0
Other	'	'	'	'	'	'	'	'	-1,143	0	0
Intersegment expenses, net	'	'	'	'	'	'	'	'	-56,744	-65,376	-69,037
Total operating expenses	'	'	'	'	'	'	'	'	-57,887	-65,376	-69,037
Income (loss) before income taxes and corporate overhead allocation	'	'	'	'	'	'	'	'	0	0	0
Corporate overhead allocation	'	'	'	'	'	'	'	'	0	0	0
Income before income taxes	'	'	'	'	'	'	'	'	0	0	0
Income tax expense	'	'	'	'	'	'	'	'	0	0	0
Net income (loss)	'	'	'	'	'	'	'	'	0	0	0
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	0	0	0
Net Income (Loss) Attributable to Parent	'	'	'	'	'	'	'	'	0	0	0
Total assets	($346,621)	'	'	'	($358,120)	'	'	'	($346,621)	($358,120)	($320,813)

Major_Customer_Details

Major Customer (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Concentration Risk [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	$63,167	$64,582	$60,078	$55,601	$54,584	$53,285	$52,391	$49,488	$243,428	$209,748	$175,657
Concentration Risk, Customer	'	'	'	'	'	'	'	'	'Department	'	'
Concentration Risk Dollar Value [Member]	'	'	'	'	'	'	'	'	'	'	'
Concentration Risk [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	$97,300	$69,500	$51,000

Legal_Proceedings_Details

Legal Proceedings (Details) (Pending or Threatened Litigation [Member], USD $)	12 Months Ended
	Dec. 31, 2013
Loss Contingencies [Line Items]	'
Loss contingency, inestimable loss	'The Company has accrued an immaterial amount related to the legal proceedings described below. However, due to the relatively early stage of these matters and the uncertainty and risks inherent in class determination and the overall litigation process, the Company believes that a meaningful estimate of its exposure to any reasonably possible losses or range of reasonably possible losses, in excess of the amount accrued, cannot currently be made.
Than Zaw v. Nelnet, Inc. [Member]	'
Loss Contingencies [Line Items]	'
Loss contingency, actions taken by court, arbitrator or mediator	'As of the filing date of this report, the California State Court has not established, recognized, or certified a class.
Than Zaw v. Nelnet, Inc. [Member] | Named plaintiff [Member]	'
Loss Contingencies [Line Items]	'
Loss Contingency, Damages Sought, Value, Per Violation	5,000
Grant Keating v. Peterson's Nelnet, LLC et al [Member]	'
Loss Contingencies [Line Items]	'
Loss contingency, actions taken by court, arbitrator or mediator	'As of the filing date of this report, the Ohio District Court has not established, recognized, or certified a class.
Grant Keating v. Peterson's Nelnet, LLC et al [Member] | Named plaintiff [Member]	'
Loss Contingencies [Line Items]	'
Loss Contingency, Damages Sought, Value, Per Violation	500
Bais Yaakov of Spring Valley v. Peterson's Nelnet, LLC [Member]	'
Loss Contingencies [Line Items]	'
Loss contingency, actions taken by court, arbitrator or mediator	'As of the filing date of this report, the New Jersey District Court has not established, recognized, or certified a class.
Bais Yaakov of Spring Valley v. Peterson's Nelnet, LLC [Member] | Named plaintiff [Member]	'
Loss Contingencies [Line Items]	'
Loss Contingency, Damages Sought, Value, Per Violation	500
Bais Yaakov of Spring Valley v. Peterson's Nelnet, LLC [Member] | Class action members [Member]	'
Loss Contingencies [Line Items]	'
Advertising faxes	10,000
Loss Contingency, Damages Sought, Value	5,000,000
Loss contingency, damages sought, value if trebled	15,000,000

Operating_Leases_Minimum_Futur

Operating Leases Minimum Future Rentals (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Leased Assets [Line Items]	'	'	'
Operating Leases, Rent Expense, Net	$8,100,000	$8,100,000	$8,200,000
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'	'	'
Operating Leases, Future Minimum Payments Due, Next Twelve Months	5,889,000	'	'
Operating Leases, Future Minimum Payments, Due in Two Years	3,446,000	'	'
Operating Leases, Future Minimum Payments, Due in Three Years	2,512,000	'	'
Operating Leases, Future Minimum Payments, Due in Four Years	1,380,000	'	'
Operating Leases, Future Minimum Payments, Due in Five Years	1,071,000	'	'
Operating Leases, Future Minimum Payments, Due Thereafter	2,256,000	'	'
Operating Leases, Future Minimum Payments Due	$16,554,000	'	'

Defined_Contribution_Benefit_P1

Defined Contribution Benefit Plan Defined Contribution Benefit Plan (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Contribution Benefit Plan [Line Items]	'	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	100.00%	'	'
Defined Contribution Plan, Cost Recognized	$3.80	$3.60	$3.40
Employer Match on Employee Contributions up to Three Percent of Employee Salary [Member]	'	'	'
Defined Contribution Benefit Plan [Line Items]	'	'	'
Defined Contribution Plan, Employer Matching Contribution, Percent	100.00%	'	'
Employer Match on Employee Contributions Between Three and Five Percent of Employee Salary [Member]	'	'	'
Defined Contribution Benefit Plan [Line Items]	'	'	'
Defined Contribution Plan, Employer Matching Contribution, Percent	50.00%	'	'
Maximum Employee Contribution Percentage Eligible for 100 Percent Employer Match [Member]	'	'	'
Defined Contribution Benefit Plan [Line Items]	'	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	3.00%	'	'
Maximum Employee Contribution Percentage Eligible for 50 Percent Employer Match After 100 Percent Employer Match [Member]	'	'	'
Defined Contribution Benefit Plan [Line Items]	'	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Percent	2.00%	'	'

Stock_Based_Compensation_Plan_1

Stock Based Compensation Plan Employee Stock Based Compensation (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price	15.00%	'	'
Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	$5,827,000	'	'
Allocated Share-based Compensation Expense	3,100,000	2,200,000	1,300,000
Restricted Stock Activity [Roll Forward]	'	'	'
Non-vested Shares at Beginning of Year	378,671	285,718	311,119
Granted	131,933	168,833	82,845
Vested	-62,491	-41,089	-54,184
Canceled	-41,062	-34,791	-54,062
Non-vested Shares at End of Year	407,051	378,671	285,718
Employee Share Purchase Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Allocated Share-based Compensation Expense	148,000	114,000	137,000
Employee Share-based Compensation, Shares Issued	18,004	21,766	29,989
Year one [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	2,305,000	'	'
Year two [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	1,449,000	'	'
Year three [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	904,000	'	'
Year four [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	492,000	'	'
Year five [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	271,000	'	'
Year six and thereafter [Member] | Restricted Stock Plan [Member]	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'
Employee Share-based Compensation Expense	$406,000	'	'

Stock_Based_Compensation_Plan_2

Stock Based Compensation Plan Non-employee Directors Compensation Plan (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Share-based Goods and Nonemployee Services Transaction [Line Items]	'	'	'
Share-based Goods and Nonemployee Services Transaction, Securities Issued	'15.435	'33.261	'33.902
Non-employee Director Stock at Lower Cost	85.00%	'	'
Share-based Goods and Nonemployee Services Transaction, Expense	$673,000	$688,000	$641,000
Shares Issued - Deferred [Member]	'	'	'
Share-based Goods and Nonemployee Services Transaction [Line Items]	'	'	'
Share-based Goods and Nonemployee Services Transaction, Securities Issued	'5279	'16700	'20843
Non Employee Director Stock, Cumulative Deferred Shares	127,442	'	'
Shares Issued - Not Deferred [Member]	'	'	'
Share-based Goods and Nonemployee Services Transaction [Line Items]	'	'	'
Share-based Goods and Nonemployee Services Transaction, Securities Issued	'10156	'16561	'13059

Related_Party_Transactions_Tra

Related Party Transactions Transactions with Union Financial Services, Inc. (Details) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013
Board of Directors Chairman [Member]	'
Related Party Transaction [Line Items]	'
Percent ownership of Union Financial Services Inc.	50.00%
Director [Member]	'
Related Party Transaction [Line Items]	'
Percent ownership of Union Financial Services Inc.	50.00%
Nelnet, Inc. [Member]	'
Related Party Transaction [Line Items]	'
Aircraft purchase price	$5.80
percent of aircraft owned	65.00%
Union Financial Services Inc. [Member]	'
Related Party Transaction [Line Items]	'
Proceeds from sale of percentage of aircraft	$2
percent of aircraft owned	35.00%

Related_Party_Transactions_Tra1

Related Party Transactions Transactions with Union Bank and Trust Company (Details) (USD $)	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Loan Servicing [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Student loans receivable, net	$25,907,589,000	'	'	'	$24,830,621,000	'	'	'	$25,907,589,000	$24,830,621,000	'
Loan and guaranty servicing fees	63,167,000	64,582,000	60,078,000	55,601,000	54,584,000	53,285,000	52,391,000	49,488,000	243,428,000	209,748,000	175,657,000
Accounts Receivable, Net	56,072,000	'	'	'	63,638,000	'	'	'	56,072,000	63,638,000	'
Operating Cash Accounts [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents related party	54,730,000	'	'	'	58,464,000	'	'	'	54,730,000	58,464,000	'
Restricted cash - due to customers	167,576,000	'	'	'	96,516,000	'	'	'	167,576,000	96,516,000	'
Interest and Dividend Income, Operating	'	'	'	'	'	'	'	'	644,810,000	613,853,000	592,854,000
Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Unamortized Loan Commitment and Origination Fees and Unamortized Discounts or Premiums, Other	11,400,000	'	'	'	0	'	'	'	11,400,000	0	0
Loan Purchases [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Financing Receivable, Significant Purchases	'	'	'	'	'	'	'	'	478,400,000	300,000	100,000
Loan Servicing [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Student loans receivable, net	598,900,000	'	'	'	445,800,000	'	'	'	598,900,000	445,800,000	496,300,000
Loan and guaranty servicing fees	'	'	'	'	'	'	'	'	1,300,000	1,700,000	1,900,000
Accounts Receivable, Net	40,000	'	'	'	138,000	'	'	'	40,000	138,000	'
Funding, Participation Agreement [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Amount of Participation, FFELP Student Loans	342,500,000	'	'	'	453,000,000	'	'	'	342,500,000	453,000,000	'
Maximum Participation to Union Bank FFELP Loans	'	'	'	'	'	'	'	'	750,000,000	'	'
Operating Cash Accounts [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Cash and cash equivalents related party	182,500,000	'	'	'	111,800,000	'	'	'	182,500,000	111,800,000	'
Restricted cash - due to customers	127,800,000	'	'	'	53,300,000	'	'	'	127,800,000	53,300,000	'
Interest and Dividend Income, Operating	'	'	'	'	'	'	'	'	100,000	200,000	200,000
Lease Arrangements [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Square Footage Leased to Union Bank and Trust Company	'	'	'	'	'	'	'	'	4,000	'	'
Operating Leases, Income Statement, Lease Revenue	'	'	'	'	'	'	'	'	72,000	74,000	73,000
Square Footage Leased From Union Bank and Trust Company	'	'	'	'	'	'	'	'	6,900	'	1,300
Maximum Rent Expense	'	'	'	'	'	'	'	'	159,000	'	25,000
Operating Leases, Rent Expense	'	'	'	'	'	'	'	'	159,000	43,000	4,000
529 Plan Administration Fees [Member] | Received from Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	2,800,000	1,700,000	2,300,000
General and Administrative Expense [Member] | Paid to Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	36,000	36,000	64,000
Selling Expense [Member] | Paid to Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	107,000	92,000	104,000
Cash Management [Member] | Paid to Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	140,000	187,000	185,000
Employee Sharing Arrangement [Member] | Received from Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	170,000	152,000	144,000
Health and Productivity Services [Member] | Received from Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	18,000	31,000	25,000
401K Plan Administrative Fees [Member] | Paid to Union Bank [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction, Selling, General and Administrative Expenses from Transactions with Related Party	'	'	'	'	'	'	'	'	370,000	305,000	270,000
SLABS Fund-I and SLABS Fund-II [Member]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Fees paid to Union Bank as custodian	'	'	'	'	'	'	'	'	'	100,000	'
January 20, 2012 Union Bank and Whitetail Rock Capital Management agreement [Member]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Management Fees Revenue	'	'	'	'	'	'	'	'	61,000	44,000	'
May 9, 2011 Union Bank and Whitetail Rock Capital Management agreement [Member]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Amount invested in funds	734,800,000	'	'	'	'	'	'	'	734,800,000	'	'
Management Fees Revenue	'	'	'	'	'	'	'	'	12,900,000	8,400,000	5,100,000
expense [Member] | Union Bank and Trust Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Related Party Transaction [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Management Fees Revenue	'	'	'	'	'	'	'	'	$52,000	'	'
expense [Member] | Parent Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
PercentOfNetIncomeResultingFromExpansionOfMortgageServicingOperations	'	'	'	'	'	'	'	'	50.00%	'	'
income [Member] | Parent Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Other Fees Paid to/Received from Union Bank [Abstract]	'	'	'	'	'	'	'	'	'	'	'
PercentOfNetIncomeResultingFromExpansionOfMortgageServicingOperations	'	'	'	'	'	'	'	'	50.00%	'	'

Related_Party_Transactions_Inv

Related Party Transactions Investment Services (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Related Party Transaction [Line Items]	'	'	'
Receivables due from Union Bank and Trust	$3,300,000	$400,000	'
Union Bank and Whitetail Rock Capital Management management agreement dated May 9, 2011, effective as of May 1, 2011 [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Basis points Whitetail Rock Capital Management earns from Union Bank on outstanding balance	25	'	'
Amount invested in funds under Whitetail Rock Capital Management management agreement	734,800,000	'	'
Percent of basis points earned on outstanding balance paid to custodian	50.00%	'	'
Fee revenue related to investment services	12,900,000	8,400,000	5,100,000
Union Bank and Whitetail Rock Capital Management management agreement dated January 20, 2012 [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Fee revenue related to investment services	61,000	44,000	'
Union Bank and Whitetail Rock Capital Management management agreement dated January 20, 2012 [Member] | Board of Directors Chairman [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Shares contributed to the trusts	3,375,000	'	'
SLABS Fund-I, SLABS Fund-II, and SLABS Fund-III [Member] [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Basis points Whitetail Rock Capital Management earns from Union Bank on outstanding balance	50	'	'
Amount invested in funds under Whitetail Rock Capital Management management agreement	116,700,000	'	'
Percent of basis points earned on outstanding balance paid to custodian	50.00%	'	'
Fees paid to Union Bank as custodian	300,000	'	'
SLABS Fund-I and SLABS Fund-II [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Fees paid to Union Bank as custodian	'	100,000	'
expense [Member] | Union Bank and Trust Company [Member]	'	'	'
Related Party Transaction [Line Items]	'	'	'
Fee revenue related to investment services	$52,000	'	'

Assets_and_Liabilities_that_ar

Assets and Liabilities that are Measured at Fair Value (Details) (Fair Value, Measurements, Recurring [Member], USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Assets [Abstract]	'		'
Investments	$192,040	[1]	$83,312	[1]
Fair value of derivative instruments	62,507	[2]	97,441	[2]
Total assets	254,547		180,753
Liabilities [Abstract]	'		'
Fair value of derivative instruments	17,969	[2]	70,890	[2]
Total liabilities	17,969		70,890
Student loan asset-backed securities [Member]	'		'
Assets [Abstract]	'		'
Investments	188,279	[1]	77,652	[1]
Equity securities [Member]	'		'
Assets [Abstract]	'		'
Investments	3,282	[1]	4,873	[1]
Debt securities [Member]	'		'
Assets [Abstract]	'		'
Investments	479	[1]	787	[1]
Level 1 [Member]	'		'
Assets [Abstract]	'		'
Investments	3,761	[1]	5,660	[1]
Fair value of derivative instruments	0	[2]	0	[2]
Total assets	3,761		5,660
Liabilities [Abstract]	'		'
Fair value of derivative instruments	0	[2]	0	[2]
Total liabilities	0		0
Level 1 [Member] | Student loan asset-backed securities [Member]	'		'
Assets [Abstract]	'		'
Investments	0	[1]	0	[1]
Level 1 [Member] | Equity securities [Member]	'		'
Assets [Abstract]	'		'
Investments	3,282	[1]	4,873	[1]
Level 1 [Member] | Debt securities [Member]	'		'
Assets [Abstract]	'		'
Investments	479	[1]	787	[1]
Level 2 [Member]	'		'
Assets [Abstract]	'		'
Investments	188,279	[1]	77,652	[1]
Fair value of derivative instruments	62,507	[2]	97,441	[2]
Total assets	250,786		175,093
Liabilities [Abstract]	'		'
Fair value of derivative instruments	17,969	[2]	70,890	[2]
Total liabilities	17,969		70,890
Level 2 [Member] | Student loan asset-backed securities [Member]	'		'
Assets [Abstract]	'		'
Investments	188,279	[1]	77,652	[1]
Level 2 [Member] | Equity securities [Member]	'		'
Assets [Abstract]	'		'
Investments	0	[1]	0	[1]
Level 2 [Member] | Debt securities [Member]	'		'
Assets [Abstract]	'		'
Investments	$0	[1]	$0	[1]
[1]	Investments represent investments recorded at fair value on a recurring basis. Level 1 investments are measured based upon quoted prices and include investments traded on an active exchange, such as the New York Stock Exchange, and corporate bonds, mortgage-backed securities, U.S. government bonds, and U.S. Treasury securities that trade in active markets. Level 2 investments include student loan asset-backed securities. The fair value for the student loan asset-backed securities is determined using indicative quotes from broker dealers or an income approach valuation technique (present value using the discount rate adjustment technique) that considers, among other things, rates currently observed in publicly traded debt markets for debt of similar terms issued by companies with comparable credit risk.
[2]	All derivatives are accounted for at fair value on a recurring basis. The fair value of derivative financial instruments is determined using a market approach in which derivative pricing models use the stated terms of the contracts and observable yield curves, forward foreign currency exchange rates, and volatilities from active markets. When determining the fair value of derivatives, the Company takes into account counterparty credit risk for positions where it is exposed to the counterparty on a net basis by assessing exposure net of collateral held. The net exposures for each counterparty are adjusted based on market information available for the specific counterparty.

Fair_Value_of_Financial_Instru

Fair Value of Financial Instruments (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	$25,907,589	$24,830,621	'	'
Cash and cash equivalents	63,267	66,031	42,570	283,801
Investments	192,040	83,312	'	'
Restricted cash - due to customers	167,576	96,516	'	'
Accrued interest receivable	314,553	307,518	'	'
Derivative instruments	62,507	97,441	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	25,955,289	25,098,835	'	'
Accrued interest payable	21,725	14,770	'	'
Due to customers	167,576	96,516	'	'
Derivative instruments	17,969	70,890	'	'
Level 1 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Cash and cash equivalents	63,267	66,031	'	'
Investments	3,761	5,660	'	'
Restricted cash	727,838	806,632	'	'
Restricted cash - due to customers	167,576	96,516	'	'
Restricted investments	7,285	8,830	'	'
Accrued interest receivable	0	0	'	'
Derivative instruments	0	0	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	0	0	'	'
Accrued interest payable	0	0	'	'
Due to customers	167,576	96,516	'	'
Derivative instruments	0	0	'	'
Level 2 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Cash and cash equivalents	0	0	'	'
Investments	188,279	77,652	'	'
Restricted cash	0	0	'	'
Restricted cash - due to customers	0	0	'	'
Restricted investments	0	0	'	'
Accrued interest receivable	314,553	307,518	'	'
Derivative instruments	62,507	97,441	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	25,577,250	24,486,008	'	'
Accrued interest payable	21,725	14,770	'	'
Due to customers	0	0	'	'
Derivative instruments	17,969	70,890	'	'
Level 3 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Cash and cash equivalents	0	0	'	'
Investments	0	0	'	'
Restricted cash	0	0	'	'
Restricted cash - due to customers	0	0	'	'
Restricted investments	0	0	'	'
Accrued interest receivable	0	0	'	'
Derivative instruments	0	0	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	0	0	'	'
Accrued interest payable	0	0	'	'
Due to customers	0	0	'	'
Derivative instruments	0	0	'	'
Fair value [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Cash and cash equivalents	63,267	66,031	'	'
Investments	192,040	83,312	'	'
Restricted cash	727,838	806,632	'	'
Restricted cash - due to customers	167,576	96,516	'	'
Restricted investments	7,285	8,830	'	'
Accrued interest receivable	314,553	307,518	'	'
Derivative instruments	62,507	97,441	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	25,577,250	24,486,008	'	'
Accrued interest payable	21,725	14,770	'	'
Due to customers	167,576	96,516	'	'
Derivative instruments	17,969	70,890	'	'
Carrying value [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Cash and cash equivalents	63,267	66,031	'	'
Investments	192,040	83,312	'	'
Restricted cash	727,838	806,632	'	'
Restricted cash - due to customers	167,576	96,516	'	'
Restricted investments	7,285	8,830	'	'
Accrued interest receivable	314,553	307,518	'	'
Derivative instruments	62,507	97,441	'	'
Financial Liabilities [Abstract]	'	'	'	'
Bonds and notes payable	25,955,289	25,098,835	'	'
Accrued interest payable	21,725	14,770	'	'
Due to customers	167,576	96,516	'	'
Derivative instruments	17,969	70,890	'	'
held for investment [Member] | Level 1 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	0	0	'	'
held for investment [Member] | Level 2 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	0	0	'	'
held for investment [Member] | Level 3 [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	26,641,383	25,418,623	'	'
held for investment [Member] | Fair value [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	26,641,383	25,418,623	'	'
held for investment [Member] | Carrying value [Member]	'	'	'	'
Financial Assets [Abstract]	'	'	'	'
Student loans receivable, net	$25,907,589	$24,830,621	'	'

Fair_Value_Fair_Value_Transfer

Fair Value Fair Value Transfers (Details) (Fair Value, Measurements, Recurring [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value, Measurements, Recurring [Member]	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'
Fair Value, Assets, Level 1 to Level 2 Transfers, Amount	$0	$0	$0
Fair Value, Assets, Level 2 to Level 1 Transfers, Amount	0	0	0
Fair Value, Liabilities, Level 1 to Level 2 Transfers, Amount	0	0	0
Fair Value, Liabilities, Level 2 to Level 1 Transfers, Amount	0	0	0
Fair Value, Equity, Level 1 to Level 2 Transfers, Amount	0	0	0
Fair Value, Equity, Level 2 to Level 1 Transfers, Amount	0	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset, Transfers out of Level 3	0	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Asset Transfers Into Level 3	0	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers out of Level 3	0	0	0
Fair Value, Measurement with Unobservable Inputs Reconciliation, Liability, Transfers Into Level 3	$0	$0	$0

Quarterly_Financial_Informatio2

Quarterly Financial Information Quarterly Financial Information (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net interest income	$108,736	$104,922	$101,419	$98,798	$90,598	$85,266	$84,567	$84,856	$413,875	$345,287	$364,565
Provision for loan losses	3,500	5,000	5,000	5,000	3,500	5,000	7,000	6,000	18,500	21,500	21,250
Net interest income after provision for loan losses	105,236	99,922	96,419	93,798	87,098	80,266	77,567	78,856	395,375	323,787	343,315
Loan and guaranty servicing revenue	63,167	64,582	60,078	55,601	54,584	53,285	52,391	49,488	243,428	209,748	175,657
Tuition payment processing and campus commerce revenue	18,988	19,927	18,356	23,411	17,735	17,928	16,834	21,913	80,682	74,410	67,797
Enrollment services revenue	21,735	22,563	24,823	28,957	25,890	30,661	29,710	31,664	98,078	117,925	130,470
Other income	15,981	8,613	12,288	9,416	7,023	12,699	8,800	10,954	46,298	39,476	29,513
Gain on sale of loans and debt repurchases	799	2,138	7,355	1,407	3,009	195	935	0	11,699	4,139	8,340
Derivative market value and foreign currency adjustments and derivative settlements, net	-5,655	-16,648	40,188	1,072	6,657	-31,275	-21,618	-15,180	18,957	-61,416	-25,647
Salaries and benefits	-52,120	-48,712	-47,432	-47,905	-48,633	-46,395	-48,703	-49,095	196,169	192,826	177,951
Cost to provide enrollment services	-13,864	-14,668	-16,787	-19,642	-16,172	-20,151	-20,374	-21,678	64,961	78,375	86,548
Depreciation and amortization	-5,274	-4,340	-4,320	-4,377	-8,861	-8,402	-8,226	-8,136	18,311	33,625	29,744
Operating expenses - other	-40,349	-39,887	-34,365	-34,941	-35,578	-29,989	-30,908	-32,263	149,542	128,738	113,415
Income tax expense	-37,556	-30,444	-54,746	-38,447	-36,099	-21,870	-14,878	-23,230	161,193	96,077	117,452
Net income	71,088	63,046	101,857	68,350	56,653	36,952	41,530	43,293	304,341	178,428	204,335
Net income attributable to noncontrolling interest	568	216	614	271	19	124	136	152	1,669	431	0
Net income attributable to Nelnet, Inc.	$70,520	$62,830	$101,243	$68,079	$56,634	$36,828	$41,394	$43,141	$302,672	$177,997	$204,335
Net income attributable to Nelnet, Inc. shareholders - basic and diluted	$1.52	$1.35	$2.17	$1.46	$1.20	$0.78	$0.87	$0.91	$6.50	$3.76	$4.24

Condensed_Parent_Only_Financia2

Condensed Parent Only Financial Statements Condensed Parent Only Financial Statements (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
In Thousands, unless otherwise specified
Cash and cash equivalents	$63,267	$66,031	$42,570	$283,801
Investments	192,040	83,312	'	'
Restricted cash	735,123	815,462	'	'
Other assets	115,043	88,976	'	'
Fair value of derivative instruments	62,507	97,441	'	'
Total assets	27,770,849	26,607,895	25,852,217	'
Notes payable	25,955,289	25,098,835	'	'
Other liabilities	164,300	161,671	'	'
Fair value of derivative instruments	17,969	70,890	'	'
Total liabilities	26,326,859	25,442,682	'	'
Additional paid-in capital	24,887	32,540	'	'
Retained earnings	1,413,492	1,129,389	'	'
Accumulated other comprehensive earnings	4,819	2,813	'	'
Total Nelnet, Inc. shareholders' equity	1,443,662	1,165,208	'	'
Noncontrolling interest	328	5	'	'
Total equity	1,443,990	1,165,213	1,066,205	906,633
Total liabilities and shareholders' equity	27,770,849	26,607,895	'	'
Parent Company [Member]	'	'	'	'
Cash and cash equivalents	24,032	12,124	15,598	164,429
Investments	175,887	67,564	'	'
investment in subsidiary debt	233,095	155,613	'	'
Restricted cash	3,763	63,258	'	'
investment in subsidiaries	957,676	915,148	'	'
Other assets	272,910	237,379	'	'
Fair value of derivative instruments	25,673	14,600	'	'
Total assets	1,693,036	1,465,686	'	'
Notes payable	191,457	204,232	'	'
Other liabilities	39,620	25,351	'	'
Fair value of derivative instruments	17,969	70,890	'	'
Total liabilities	249,046	300,473	'	'
Common stock	464	466	'	'
Additional paid-in capital	24,887	32,540	'	'
Retained earnings	1,413,492	1,129,389	'	'
Accumulated other comprehensive earnings	4,819	2,813	'	'
Total Nelnet, Inc. shareholders' equity	1,443,662	1,165,208	'	'
Noncontrolling interest	328	5	'	'
Total equity	1,443,990	1,165,213	'	'
Total liabilities and shareholders' equity	$1,693,036	$1,465,686	'	'

Condensed_Parent_Only_Financia3

Condensed Parent Only Financial Statements parent-only results of operations (Details) (USD $)	3 Months Ended								12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Investment interest	'	'	'	'	'	'	'	'	$6,668	$4,616	$3,168
Interest on bonds and notes payable	'	'	'	'	'	'	'	'	230,935	268,566	228,289
Net interest income	108,736	104,922	101,419	98,798	90,598	85,266	84,567	84,856	413,875	345,287	364,565
Other income	15,981	8,613	12,288	9,416	7,023	12,699	8,800	10,954	46,298	39,476	29,513
Gain on debt repurchases	799	2,138	7,355	1,407	3,009	195	935	0	11,699	4,139	8,340
Derivative market value and derivative settlements, net	-5,655	-16,648	40,188	1,072	6,657	-31,275	-21,618	-15,180	18,957	-61,416	-25,647
Total other income	'	'	'	'	'	'	'	'	499,142	384,282	386,130
Operating expenses	'	'	'	'	'	'	'	'	428,983	433,564	407,658
Income before income taxes	'	'	'	'	'	'	'	'	465,534	274,505	321,787
Income tax expense	37,556	30,444	54,746	38,447	36,099	21,870	14,878	23,230	-161,193	-96,077	-117,452
Net income	71,088	63,046	101,857	68,350	56,653	36,952	41,530	43,293	304,341	178,428	204,335
Net income attributable to noncontrolling interest	568	216	614	271	19	124	136	152	1,669	431	0
Net income attributable to Nelnet, Inc.	70,520	62,830	101,243	68,079	56,634	36,828	41,394	43,141	302,672	177,997	204,335
Parent Company [Member]	'	'	'	'	'	'	'	'	'	'	'
Investment interest	'	'	'	'	'	'	'	'	7,911	5,186	4,132
Interest on bonds and notes payable	'	'	'	'	'	'	'	'	4,433	3,607	1,162
Net interest income	'	'	'	'	'	'	'	'	3,478	1,579	2,970
Other income	'	'	'	'	'	'	'	'	7,112	8,010	4,304
Gain on debt repurchases	'	'	'	'	'	'	'	'	11,905	4,487	7,255
Equity in subsidiaries income	'	'	'	'	'	'	'	'	275,989	224,011	256,299
Derivative market value and derivative settlements, net	'	'	'	'	'	'	'	'	28,134	-47,262	-55,911
Total other income	'	'	'	'	'	'	'	'	323,140	189,246	211,947
Operating expenses	'	'	'	'	'	'	'	'	5,626	1,867	6,634
Income before income taxes	'	'	'	'	'	'	'	'	320,992	188,958	208,283
Income tax expense	'	'	'	'	'	'	'	'	16,651	10,530	3,948
Net income	'	'	'	'	'	'	'	'	304,341	178,428	204,335
Net income attributable to noncontrolling interest	'	'	'	'	'	'	'	'	1,669	431	0
Net income attributable to Nelnet, Inc.	'	'	'	'	'	'	'	'	$302,672	$177,997	$204,335

Condensed_Parent_Only_Financia4

Condensed Parent Only Financial Statements parent-only statements of cash flows (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income attributable to Nelnet, Inc.	$302,672	$177,997	$204,335
Net income attributable to noncontrolling interest	1,669	431	0
Net income	304,341	178,428	204,335
Proceeds to terminate and or amend derivative instruments	65,890	-6,005	3,365
Gain from sale of available-for-sale securities, net	5,938	5,798	0
Decrease in other assets	4,783	-2,322	3,176
Increase (decrease) in other liabilities	-4,782	-16,044	6,487
Net cash provided by operating activities	387,180	299,318	310,862
Decrease (increase) in restricted cash	-147,743	201,140	-87,905
Contingency payment related to business combination	0	0	-14,029
Purchases of available-for-sale securities	-219,894	-190,250	0
Net cash (used in) provided by investing activities	496,580	-792,654	1,439,823
Payments on notes payable	5,153,057	4,444,099	3,045,663
Proceeds from issuance of notes payable	4,312,720	5,066,950	1,100,384
Payments of debt issuance costs	13,697	18,197	2,282
Dividends paid	-18,569	-66,237	-17,763
Repurchases of common stock	13,136	22,814	27,134
Proceeds from Issuance of common stock	561	480	512
Payments received on employee stock notes receivable	0	1,140	30
Issuance of noncontrolling interest	5	5	0
Distribution made to noncontrolling interest	-1,351	-431	0
Net cash used in financing activities	-886,524	516,797	-1,991,916
Net increase (decrease) in cash and cash equivalents	-2,764	23,461	-241,231
Cash and cash equivalents, beginning of period	66,031	42,570	283,801
Cash and cash equivalents, end of period	63,267	66,031	42,570
Parent Company [Member]	'	'	'
Net income attributable to Nelnet, Inc.	302,672	177,997	204,335
Net income attributable to noncontrolling interest	1,669	431	0
Net income	304,341	178,428	204,335
Derivative market value adjustment	-57,525	30,041	36,226
Proceeds to terminate and or amend derivative instruments	-6,469	-6,005	3,365
Gain from debt repurchases	-11,905	-4,487	-7,255
Equity in earnings of subsidiaries	-275,989	-224,011	-256,299
Gain from sale of available-for-sale securities, net	-5,938	-5,798	0
Other	4,119	3,218	8,219
Decrease in other assets	209,896	169,256	341,412
Increase (decrease) in other liabilities	-16,205	38,971	-14,126
Net cash provided by operating activities	176,735	101,671	344,129
Decrease (increase) in restricted cash	59,495	-29,082	-3,083
Contingency payment related to business combination	0	0	-5,893
Purchases of available-for-sale securities	-217,415	-186,727	0
Proceeds from sales of available-for-sale securities	116,337	162,533	0
Purchase of subsidiary debt, net	-66,272	-6,584	108,334
Purchases of other investments, net	-11,758	0	0
Net cash (used in) provided by investing activities	-119,613	-59,860	99,358
Payments on notes payable	-147,080	-109,748	-440,913
Payments on notes payable due to a related party	0	0	-107,050
Proceeds from issuance of notes payable	135,000	153,380	0
Payments of debt issuance costs	-644	-1,111	0
Dividends paid	-18,569	-66,237	-17,763
Repurchases of common stock	-13,136	-22,763	-27,134
Proceeds from Issuance of common stock	561	480	512
Payments received on employee stock notes receivable	0	1,140	30
Issuance of noncontrolling interest	5	5	0
Distribution made to noncontrolling interest	-1,351	-431	0
Net cash used in financing activities	-45,214	-45,285	-592,318
Net increase (decrease) in cash and cash equivalents	11,908	-3,474	-148,831
Cash and cash equivalents, beginning of period	12,124	15,598	164,429
Cash and cash equivalents, end of period	$24,032	$12,124	$15,598