Santander Consumer USA (SC) 10-Q/A 27 Oct 16 2015 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2015	Apr. 21, 2015
Document And Entity Information [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	Amendment No. 1
Document Period End Date	Mar. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q1
Entity Registrant Name	Santander Consumer USA Holdings Inc.
Entity Central Index Key	1,580,608
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		349,987,627

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Assets
Cash and cash equivalents	$ 26,952	$ 33,157
Finance receivables held for sale	1,042,514	46,586
Finance receivables held for investment, net	24,547,674	23,911,649
Restricted cash - $42,570 and $44,805 held for affiliates, respectively	2,687,304	1,920,857
Accrued interest receivable	353,121	364,676
Leased vehicles, net	5,025,109	4,848,593
Furniture and equipment, net of accumulated depreciation of $48,996 and $45,768, respectively	45,353	41,218
Federal, state and other income taxes receivable	124,483	498,300
Related party taxes receivable	0	467
Deferred tax asset	18,351	24,571
Goodwill	74,056	74,056
Intangible assets	36,790	36,882
Due from affiliates	126,140	141,551
Other assets	473,491	426,188
Total assets	34,581,338	32,368,751
Liabilities:
Notes payable — credit facilities	7,338,550	6,402,327
Notes payable — secured structured financings	18,000,121	17,718,974
Notes payable — related party	4,375,000	3,690,000
Accrued interest payable	19,175	17,432
Accounts payable and accrued expenses	366,707	324,630
Federal, state and other income taxes payable	6,856	735
Deferred tax liabilities, net	461,392	463,127
Due to affiliates	83,601	88,425
Other liabilities	158,393	136,885
Total liabilities	30,809,795	28,842,535
Commitments and contingencies (Notes 6 and 11)
Equity:
Common stock, $0.01 par value — 1,100,000,000 shares authorized; 350,010,317 and 349,029,766 shares issued and 349,958,176 and 348,977,625 shares outstanding, respectively	3,500	3,490
Additional paid-in capital	1,576,234	1,560,519
Accumulated other comprehensive income (loss)	(9,290)	3,553
Retained earnings	2,201,099	1,958,654
Total stockholders’ equity	3,771,543	3,526,216
Total liabilities and equity	34,581,338	32,368,751
Variable Interest Entities
Assets
Finance receivables held for sale	1,068,168	18,712
Finance receivables held for investment, net	22,477,342	21,992,901
Restricted cash - $42,570 and $44,805 held for affiliates, respectively	1,852,825	1,626,257
Leased vehicles, net	5,025,109	4,848,593
Other assets	533,714	555,509
Total assets	30,957,158	29,041,972
Liabilities:
Notes payable	29,721,650	27,822,174
Other liabilities	63,249	55,795
Total liabilities	$ 29,784,899	$ 27,877,969

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Statement of Financial Position [Abstract]
Restricted cash held for affiliates	$ 42,570	$ 44,805
Accumulated depreciation	$ 48,996	$ 45,768
Common stock , par value (in usd per share)	$ 0.01	$ 0.01
Common stock , shares authorized	1,100,000,000	1,100,000,000
Common stock , shares issued	350,010,317	349,029,766
Common stock , shares outstanding	349,958,176	348,977,625

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Interest on finance receivables and loans	$ 1,193,021	$ 1,103,523
Leased vehicle income	231,616	109,469
Other finance and interest income	7,341	250
Total finance and other interest income	1,431,978	1,213,242
Interest expense — Including $44,016 and $34,243 to affiliates, respectively	148,856	124,446
Leased vehicle expense	174,853	81,335
Net finance and other interest income	1,108,269	1,007,461
Provision for credit losses	631,847	566,573
Net finance and other interest income after provision for credit losses	476,422	440,888
Profit sharing	13,516	32,161
Net finance and other interest income after provision for credit losses and profit sharing	462,906	408,727
Investment gains, net	21,593	34,752
Servicing fee income — Including $5,024 and $2,224 from affiliates, respectively	24,803	10,405
Fees, commissions, and other — Including $5,849 and $3,910 from affiliates, respectively	103,798	89,304
Total other income	150,194	134,461
Salary and benefits expense	100,540	201,915
Repossession expense	58,826	48,431
Other operating costs — Including $371 and $295 to affiliates, respectively	88,466	69,775
Total operating expenses	247,832	320,121
Income before income taxes	365,268	223,067
Income tax expense	122,823	85,624
Net income	242,445	137,443
Other comprehensive income (loss):
Change in unrealized gains (losses) on cash flow hedges, net of tax of ($7,622) and $1,230	(12,843)	2,088
Comprehensive income	$ 229,602	$ 139,531
Net income per common share (basic) (in usd per share)	$ 0.69	$ 0.39
Net income per common share (diluted) (in usd per share)	$ 0.68	$ 0.39
Weighted average common shares (basic)	349,421,960	348,101,891
Weighted average common shares (diluted)	356,654,466	356,325,036

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME (Unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Statement [Abstract]
Interest expense to affiliates	$ 44,016	$ 34,243
Servicing fee income to affiliates	5,024	2,224
Fees, commissions and other to affiliates	5,849	3,910
Other operating costs to affiliates	371	295
Change in unrealized gains (losses) on cash flow hedges, tax	$ 7,622	$ (1,230)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Unaudited) - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Equity, beginning balance, shares at Dec. 31, 2013		346,760,000
Equity, beginning balance at Dec. 31, 2013	$ 2,695,764	$ 3,468	$ 1,409,463	$ (2,853)	$ 1,285,686
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock issued in connection with employee incentive compensation plans, shares		2,007,000
Stock issued in connection with employee incentive compensation plans	16,410	$ 20	16,390
Stock-based compensation expense	121,222		121,222
Net income, as restated (Note 2)	137,443				137,443
Other comprehensive income, net of taxes	2,088			2,088
Equity, ending balance, shares at Mar. 31, 2014		348,767,000
Equity, ending balance at Mar. 31, 2014	$ 2,972,927	$ 3,488	1,547,075	(765)	1,423,129
Equity, beginning balance, shares at Dec. 31, 2014	348,977,625	348,978,000
Equity, beginning balance at Dec. 31, 2014	$ 3,526,216	$ 3,490	1,560,519	3,553	1,958,654
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock issued in connection with employee incentive compensation plans, shares		980,000
Stock issued in connection with employee incentive compensation plans	11,650	$ 10	11,640
Stock-based compensation expense	4,075		4,075
Net income, as restated (Note 2)	242,445				242,445
Other comprehensive income, net of taxes	$ (12,843)			(12,843)
Equity, ending balance, shares at Mar. 31, 2015	349,958,176	349,958,000
Equity, ending balance at Mar. 31, 2015	$ 3,771,543	$ 3,500	$ 1,576,234	$ (9,290)	$ 2,201,099

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash flows from operating activities:
Net income	$ 242,445	$ 137,443
Adjustments to reconcile net income to net cash provided by operating activities:
Derivative mark to market	14,384	(3,385)
Provision for credit losses	631,847	566,573
Depreciation and amortization	197,035	99,824
Accretion of discount	(53,814)	(116,025)
Originations and purchases of receivables held for sale	(720,145)	(1,267,304)
Proceeds from sales of and repayments on receivables held for sale	537,462	1,187,745
Investment gains, net	(21,593)	(34,752)
Stock-based compensation	4,075	121,222
Deferred tax expense	9,944	10,455
Changes in assets and liabilities:
Accrued interest receivable	6,512	2,176
Accounts receivable	(3,726)	2,161
Federal income tax and other taxes	384,634	76,185
Other assets	(1,232)	(2,691)
Accrued interest payable	1,744	1,379
Other liabilities	6,108	109,236
Due to/from affiliates	(150)	(45,650)
Net cash provided by operating activities	1,235,530	844,592
Cash flows from investing activities:
Originations of and disbursements on finance receivables held for investment	(4,986,961)	(4,361,549)
Collections on finance receivables held for investment	2,537,187	2,264,848
Proceeds from sale of loans held for investment	407,470	554,060
Leased vehicles purchased	(1,135,171)	(1,212,312)
Manufacturer incentives received	219,419	217,457
Proceeds from sale of leased vehicles	586,664	10,280
Change in revolving personal loans	(4,237)	13,493
Purchases of furniture and equipment	(4,844)	(7,443)
Sales of furniture and equipment	188	714
Change in restricted cash	(766,447)	(282,748)
Other investing activities	(1,533)	(4,391)
Net cash used in investing activities	(3,148,265)	(2,807,591)
Cash flows from financing activities:
Proceeds from notes payable related to secured structured financings — net of debt issuance costs	3,056,950	2,734,093
Payments on notes payable related to secured structured financings	(2,780,640)	(2,149,907)
Proceeds from unsecured notes payable	1,690,000	1,740,000
Payments on unsecured notes payable	(1,005,000)	(1,325,000)
Proceeds from notes payable	6,195,553	6,721,716
Payments on notes payable	(5,259,330)	(5,662,762)
Proceeds from stock option exercises, gross	9,161	13,071
Repurchase of stock - employee tax withholding	(164)	(5,908)
Net cash provided by financing activities	1,906,530	2,065,303
Net increase (decrease) in cash and cash equivalents	(6,205)	102,304
Cash — Beginning of period	33,157	10,531
Cash — End of period	26,952	112,835
Noncash investing and financing transactions:
Transfer of retail installment contracts to repossessed vehicles	$ 415,983	$ 361,732

Description of Business, Basis

Description of Business, Basis of Presentation, and Significant Accounting Policies and Practices	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business, Basis of Presentation, and Significant Accounting Policies and Practices	Description of Business, Basis of Presentation, and Significant Accounting Policies and Practices Santander Consumer USA Holdings Inc., a Delaware Corporation (together with its subsidiaries, “SCUSA” or “the Company”), is the holding company for Santander Consumer USA Inc., an Illinois corporation, and subsidiaries, a specialized consumer finance company focused on vehicle finance and personal lending products. The Company’s primary business is the indirect origination of retail installment contracts principally through manufacturer-franchised dealers in connection with their sale of new and used vehicles to retail consumers. In conjunction with the Chrysler Agreement, a ten -year private label financing agreement with Chrysler Group that became effective May 1, 2013, the Company offers a full spectrum of auto financing products and services to Chrysler customers and dealers under the Chrysler Capital brand. These products and services include consumer retail installment contracts and leases, as well as dealer loans for inventory, construction, real estate, working capital and revolving lines of credit. The Company also originates vehicle loans through a web-based direct lending program, purchases vehicle retail installment contracts from other lenders, and services automobile and recreational and marine vehicle portfolios for other lenders. Additionally, the Company has several relationships through which it provides personal loans, private label credit cards and other consumer finance products. As of March 31, 2015 , the Company was owned approximately 60.3% by SHUSA, a subsidiary of Santander, approximately 29.6% by public shareholders, approximately 10.0% by DDFS LLC, an entity affiliated with Thomas G. Dundon, the Company’s Chairman and CEO and approximately 0.1% by other holders, primarily members of senior management. Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries, including certain Trusts, which are considered VIEs. The Company also consolidates other VIEs for which it was deemed the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements as of March 31, 2015 and December 31, 2014 , and for the three months ended March 31, 2015 and 2014 , have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, these financial statements contain all adjustments, consisting of normal recurring accruals, necessary to present fairly the financial position, results of operations and cash flows for the periods indicated. Results of operations for the periods presented herein are not necessarily indicative of results of operations for the entire year. These financial statements should be read in conjunction with the Company’s Annual Report for the year ended December 31, 2014. Certain prior year amounts have been reclassified to conform to current year presentation; specifically, retail installment contracts held for investment, personal loans, receivables from dealers, and capital lease receivables, which previously were reported as separate line items in the condensed consolidated balance sheet, now are reported in aggregate in the condensed consolidated balance sheet as finance receivables held for investment, with disclosure of the components in Note 3 – Finance Receivables and Note 4 – Leases. Additionally, related-party assets and liabilities, which previously were disclosed separately within certain line items in the condensed consolidated balance sheet, are now reported as separate line items in the condensed consolidated balance sheet. The classification of related-party assets and liabilities reported in the condensed consolidated balance sheets as of March 31, 2015 and December 31, 2014 is as follows: Related-Party Assets and Liabilities Classification as of March 31, 2015 December 31, 2014 Related party taxes receivable Federal, state and other income taxes receivable Due from affiliates Other assets Notes payable – related party Notes payable – credit facilities Related party taxes payable Federal, state and other income taxes payable Due to affiliates Accrued interest payable The reclassifications in the condensed consolidated balance sheets also are reflected in the corresponding categories in the condensed consolidated statements of cash flows. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities as of the date of the financial statements and the amount of revenue and expenses during the reporting periods. Actual results could differ from those estimates and those differences may be material. These estimates include the determination of credit loss allowance, discount accretion, impairment, expected end-of-term lease residual values, values of repossessed assets, and income taxes. These estimates, although based on actual historical trends and modeling, may potentially show significant variances over time. Business Segment Information The Company has one reportable segment: Consumer Finance, which includes the Company’s vehicle financial products and services, including retail installment contracts, vehicle leases, and dealer loans, as well as financial products and services related to motorcycles, RVs, and marine vehicles. It also includes the Company’s personal loan and point-of-sale financing operations. Accounting Policies The Company has identified the following significant accounting policies and estimates used by management in the preparation of the Company’s financial statements: finance receivables (which includes retail installment contracts, personal loans, receivables from dealers and capital lease receivables), provision for credit losses, leased vehicles, income taxes, and earnings per share. As of March 31, 2015 , there have been no significant changes to the Company's accounting policies as disclosed in Part II, Item 8 - Financial Statements and Supplementary Data in the Annual Report for the year ended December 31, 2014. Recently Adopted Accounting Standards In June 2014, the FASB issued ASU 2014-11, Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The standard requires entities to account for repurchase-to-maturity transactions as secured borrowings, eliminates accounting guidance on linked repurchase financing transactions, and expands disclosure requirements related to certain transfers of financial assets that are accounted for as secured borrowings. This guidance became effective for the Company January 1, 2015 and implementation did not have a significant impact on the Company’s financial position, results of operations, or cash flows. Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides guidance on a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. This guidance currently is scheduled to become effective for fiscal years beginning after December 15, 2016; however, the FASB recently proposed a one-year deferral of the effective date, subject to due process. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements. In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award That a Performance Target Could be Achieved after the Requisite Service Period. This standard affects entities that issue share-based payments when the terms of an award stipulate that a performance target could be achieved after an employee completes the requisite service period. This guidance is effective for fiscal years beginning after December 15, 2015. The Company is currently evaluating the impact of the adoption on its condensed consolidated financial statements. In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items. This standard simplifies income statement classification by removing the concept of extraordinary items from U.S. GAAP, and as a result, items that are both unusual and infrequent no longer will be separately reported net of tax after continuing operations. This guidance is effective for periods beginning after December 15, 2015. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements. In February 2015, the FASB issued ASU 2015-02, Consolidation: Amendments to the Consolidation Analysis. This ASU changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance is effective for periods beginning after December 15, 2015. The Company is in the process of evaluating the impacts of the adoption of this ASU. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest . This ASU requires that debt issuance costs, as well as discounts arising from the imputation of interest, be recorded as part of the basis of the related note, rather than as a separate asset or liability. The guidance should be applied retrospectively and will be effective for fiscal years beginning after December 31, 2015. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements.

Corrections of Errors

Corrections of Errors	3 Months Ended
	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Corrections of Errors	Corrections of Errors Subsequent to the issuance of the Company's March 31, 2015 condensed consolidated financial statements, the Company identified errors in its historical financial statements, including for the three months ended March 31, 2015 and 2014. Accordingly, the Company has restated the unaudited interim condensed consolidated financial statements as of and for the three months ended March 31, 2015 and 2014 to reflect the error corrections, the most significant of which are as follows: I. Errors previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 filed on March 31, 2016 (the "Original 10-K"): • The Company determined that its historical methodology for estimating its credit loss allowance for individually acquired retail installment contracts held for investment was in error as it did not estimate impairment on troubled debt restructurings (TDRs) separately from a general credit loss allowance on loans not classified as TDRs, and incorrectly applied a loss emergence period to the entire portfolio rather than only to loans not classified as TDRs. In addition, the Company determined that it had incorrectly identified the population of loans that should be classified and disclosed as TDRs and, separately, had incorrectly estimated the impairment on these loans, as of each of these balance sheet dates. The Company has corrected its allowance methodology accordingly, and has determined, based on this corrected methodology, the the credit loss allowance reported on the condensed consolidated balance sheets was understated by $12,198 as of March 31, 2015 and was overstated by $56,508 as of December 31, 2014. • The Company determined that subvention payments related to leased vehicles were incorrectly classified, within the income statement, as an addition to Leased vehicle income rather than a reduction of Leased vehicle expense. The subvention payments classification errors did not impact net income for any period. The impact of the corrections of the above errors on the financial statements for the three months ended March 31, 2015 and 2014 was disclosed in Part II, Item 9B of the Original 10-K, and the errors were corrected in the financial statements and related disclosures for the three months ended March 31, 2015 in the Company's originally filed quarterly report on Form 10-Q for the quarterly period ended March 31, 2016. II. Errors identified subsequent to the filing of the Original 10-K: • The Company previously used the original contractual interest rate rather than the original effective rate as the discount rate applied to expected cash flows to determine TDR impairment. ASC 310-40-35-12 requires that expected future cash flows be discounted using the original effective interest rate. The Company has corrected the discount rate used in the determination of TDR impairment and has determined that the allowance was understated, and the net carrying balance of individually acquired retail installment contracts held for investment accordingly overstated, by $74,723 and $68,642 as of March 31, 2015 and December 31, 2014, respectively, related to this methodology error. This error also caused the provision for credit losses in the condensed consolidated statements of income and comprehensive income to be understated by $6,081 and $929 for the three months ended March 31, 2015 and 2014, respectively. • The Company has determined that its application of the retrospective effective interest method for accreting discounts, subvention payments from manufacturers, and other origination costs (collectively "discount") on individually acquired retail installment contracts held for investment was in error, as (i) these cost basis adjustments were accreted over the average life of a loan rather than the aggregate life of a loan pool, (ii) defaults were inappropriately considered in the estimate of future principal prepayments, (iii) the portfolio was not adequately segmented to consider different prepayment performance based on credit quality and term, (iv) remaining unaccreted balances at charge off were being recorded as interest income rather than as reductions of the net charge off , and (v) the unaccreted discount component of TDR carrying value was misstated, resulting in inaccurate TDR impairment. (i) T he Company previously had accreted discounts over the average life of the loan portfolio. However, Examples 3 and 4 in the implementation guidance to ASC 310-20, Receivables - Nonrefundable Fees and Other Costs , provide guidance on the projection of cash flows for a pool of loans and the treatment of actual and anticipated prepayments for determining the effective interest rate under the retrospective method. The guidance demonstrates an application that aligns with the aggregate life of the loan pool rather than the average loan life concept. Under the average life method previously applied by the Company, anticipated prepayments shortened the life of the portfolio and maintained the portfolio monthly cash flows constant, i.e., incorrectly accelerated the accretion of discount. Accordingly, management has determined that the use of the average life was in error. (ii) The Company previously had considered all types of liquidations, both voluntary prepayments and charge offs, as anticipated prepayments for purposes of determining a prepayment assumption. However, the application of a prepayment assumption as described in ASC 310-20-35-26 does not allow for future expected defaults to be considered in the assumption. Accordingly, management has determined that the inclusion of future expected defaults in the anticipated prepayment assumption was in error. (iii) The Company previously had aggregated all loans in the individually acquired retail installment contract portfolio into one pool for the purpose of estimating prepayments and determining the effective interest rate under the retrospective method. ASC 310-20-35-30 provides some characteristics to be considered when aggregating a large number of similar loans for this purpose. Management has determined that there is differentiation in prepayment behavior within its loan portfolio based on characteristics including credit quality, maturity, and period of origination. Accordingly, management has determined that the absence of segmentation into pools of homogeneous loans was in error. (iv) The Company previously had recorded charge offs based on unpaid principal balance. The accretion of discount of charged off loans was previously reported as interest income. However, ASC 310-10, Receivables , refers to the recorded investment in the loan as the appropriate accounting basis. ASC 310-10-35-24 specifies that the recorded investment includes adjustments such as unamortized premium or discount. Accordingly, management has determined that unaccreted discounts remaining at charge off should be included in the net charge off amount recorded. (v) As a result of the incorrect accretion methodology, as well as the exclusion of unaccreted discount, the recorded investment in TDRs was misstated, resulting in a misstatement of TDR impairment. The Company has corrected its accretion methodology and has determined that the various aspects had the following impacts as of each period end balance sheet date: March 31, 2015 December 31, 2014 Overstatement of recorded investment $ 151,187 $ 140,215 Overstatement of TDR impairment (61,817 ) (56,320 ) Overstatement of finance receivables, net $ 89,370 $ 83,895 Over/(under)statement of finance receivables held for sale $ 3,355 $ (1 ) Overstatement of finance receivables held for investment, net $ 86,015 $ 83,896 This error also had the following impacts on the condensed consolidated statements of income and comprehensive income: March 31, 2015 March 31, 2014 Interest on finance receivables and loans $ 50,917 $ 37,604 Investment gains (losses), net (346 ) 1,062 Provision for credit losses (45,097 ) (36,813 ) $ 5,474 $ 1,853 • The Company previously omitted the consideration of net unaccreted discounts when estimating the allowance for credit losses for the non-TDR portfolio of individually acquired retail installment contracts held for investment under ASC 450-20. Accordingly, management has determined that the omission of consideration of net unaccreted discounts in the allowance was in error. The Company has corrected its allowance methodology to take net unaccreted discounts into consideration, and has determined that the allowance was overstated, and the net carrying balance of individually acquired retail installment contracts held for investment accordingly understated, by $99,290 and $95,465 as of March 31, 2015 and December 31, 2014, respectively, related to this methodology error. This error also caused the provision for credit losses in the condensed consolidated statements of income and comprehensive income to be overstated by $3,825 and $15,140 for the three months ended March 31, 2015 and 2014, respectively. In addition to the restatement of the Company's condensed consolidated financial statements, certain information within the following notes to the condensed consolidated financial statement has been restated to reflect the corrections of errors discussed above as well as other, less significant errors and/or to add disclosure language, as appropriate. • Note 3. Finance Receivables • Note 4. Leases • Note 5. Credit Loss Allowance and Credit Quality • Note 7. Variable Interest Entities • Note 8. Derivative Financial Instruments • Note 9. Other Assets • Note 10. Income Taxes • Note 11. Commitments and Contingencies • Note 13. Computation of Basic and Diluted Earnings per Common Share • Note 14. Fair Value of Financial Instruments The following table summarizes the impacts of the corrections on the condensed consolidated balance sheets as of March 31, 2015 and December 31, 2014: March 31, 2015 As Originally Corrections As Corrections As Finance receivables held for sale, net $ 1,045,869 $ — $ 1,045,869 $ (3,355 ) $ 1,042,514 Finance receivables held for investment, net 24,650,372 (12,198 ) 24,638,174 (90,500 ) 24,547,674 Leased vehicles, net 5,042,419 — 5,042,419 (17,310 ) 5,025,109 Federal, state and other income taxes receivable 124,545 — 124,545 (62 ) 124,483 Deferred tax asset 19,367 436 19,803 (1,452 ) 18,351 Intangible assets, net 53,590 — 53,590 (16,800 ) 36,790 Due from affiliates 90,351 — 90,351 35,789 126,140 Other assets 452,272 — 452,272 21,219 473,491 Total assets 34,665,571 (11,762 ) 34,653,809 (72,471 ) 34,581,338 Deferred tax liabilities, net 509,428 (4,117 ) 505,311 (43,919 ) 461,392 Due to affiliates 47,812 — 47,812 35,789 83,601 Other liabilities 151,441 — 151,441 6,952 158,393 Total liabilities 30,815,090 (4,117 ) 30,810,973 (1,178 ) 30,809,795 Retained earnings 2,280,037 (7,645 ) 2,272,392 (71,293 ) 2,201,099 Total stockholders’ equity 3,850,481 (7,645 ) 3,842,836 (71,293 ) 3,771,543 Total liabilities and equity 34,665,571 (11,762 ) 34,653,809 (72,471 ) 34,581,338 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. December 31, 2014 As Originally Corrections As Corrections As Finance receivables held for sale, net $ 46,585 $ — $ 46,585 $ 1 $ 46,586 Finance receivables held for investment, net 23,915,551 56,508 23,972,059 (60,410 ) 23,911,649 Leased vehicles, net 4,862,783 — 4,862,783 (14,190 ) 4,848,593 Federal, state and other income taxes receivable 502,035 — 502,035 (3,735 ) 498,300 Related party taxes receivable 459 — 459 8 467 Deferred tax asset 21,244 (2,164 ) 19,080 5,491 24,571 Intangible assets, net 53,682 — 53,682 (16,800 ) 36,882 Due from affiliates 102,457 — 102,457 39,094 141,551 Other assets 403,416 — 403,416 22,772 426,188 Total assets 32,342,176 54,344 32,396,520 (27,769 ) 32,368,751 Accounts payable and accrued expenses 315,130 — 315,130 9,500 324,630 Federal, state and other income taxes payable 319 — 319 416 735 Deferred tax liabilities, net 492,303 19,021 511,324 (48,197 ) 463,127 Due to affiliates 48,688 — 48,688 39,737 88,425 Other liabilities 98,654 — 98,654 38,231 136,885 Total liabilities 28,783,827 19,021 28,802,848 39,687 28,842,535 Retained earnings 1,990,787 35,323 2,026,110 (67,456 ) 1,958,654 Total stockholders’ equity 3,558,349 35,323 3,593,672 (67,456 ) 3,526,216 Total liabilities and equity 32,342,176 54,344 32,396,520 (27,769 ) 32,368,751 (a) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 issued on March 2, 2015. (b) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on the Company's assets and liabilities related to VIEs included in the condensed consolidated financial statements as of March 31, 2015 and December 31, 2014: March 31, 2015 As Originally Corrections As Corrections As Finance receivables held for sale $ — $ — $ — $ 1,068,168 $ 1,068,168 Finance receivables held for investment, net 21,823,803 53,294 21,877,097 600,245 22,477,342 Leased vehicles, net 5,042,419 — 5,042,419 (17,310 ) 5,025,109 Various other assets 2,393,301 — 2,393,301 (1,859,587 ) 533,714 Notes payable 29,695,230 — 29,695,230 26,420 29,721,650 Various other liabilities 2,086 — 2,086 61,163 63,249 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. December 31, 2014 As Originally Corrections As Corrections As Finance receivables held for investment, net $ 21,366,121 $ 66,163 $ 21,432,284 $ 560,617 $ 21,992,901 Leased vehicles, net 4,862,783 — 4,862,783 (14,190 ) 4,848,593 Various other assets 1,283,280 — 1,283,280 (727,771 ) 555,509 Notes payable 27,796,999 — 27,796,999 25,175 27,822,174 Various other liabilities — — — 55,795 55,795 (a) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 issued on March 2, 2015. (b) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of income and comprehensive income for the three months ended March 31, 2015 and 2014: Three Months Ended March 31, 2015 As Originally Corrections As Corrections As Interest on finance receivables and loans $ 1,230,002 $ — $ 1,230,002 $ (36,981 ) $ 1,193,021 Leased vehicle income 332,946 (101,330 ) 231,616 — 231,616 Total finance and other interest income 1,570,289 (101,330 ) 1,468,959 (36,981 ) 1,431,978 Leased vehicle expense 273,064 (101,330 ) 171,734 3,119 174,853 Net finance and other interest income 1,148,369 — 1,148,369 (40,100 ) 1,108,269 Provision for credit losses 605,981 68,706 674,687 (42,840 ) 631,847 Net finance and other interest income after provision for credit losses 542,388 (68,706 ) 473,682 2,740 476,422 Net finance and other interest income after provision for credit losses and profit sharing 528,872 (68,706 ) 460,166 2,740 462,906 Investment gains, net 21,247 — 21,247 346 21,593 Fees, commissions, and other 101,133 — 101,133 2,665 103,798 Total other income (loss) 147,183 — 147,183 3,011 150,194 Other operating costs 86,013 — 86,013 2,453 88,466 Total operating expenses 245,379 — 245,379 2,453 247,832 Income before income taxes 430,676 (68,706 ) 361,970 3,298 365,268 Income tax expense 141,426 (25,738 ) 115,688 7,135 122,823 Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Comprehensive income $ 276,407 $ (42,968 ) $ 233,439 $ (3,837 ) $ 229,602 Net income per common share (basic) $ 0.83 $ (0.13 ) $ 0.70 $ (0.01 ) $ 0.69 Net income per common share (diluted) $ 0.81 $ (0.12 ) $ 0.69 $ (0.01 ) $ 0.68 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2016 issued on May 5, 2016. Three Months Ended March 31, 2014 As Originally Corrections As Corrections As Interest on finance receivables and loans $ 1,140,329 $ — $ 1,140,329 $ (36,806 ) $ 1,103,523 Leased vehicle income 147,123 (40,915 ) 106,208 3,261 109,469 Total finance and other interest income 1,287,702 (40,915 ) 1,246,787 (33,545 ) 1,213,242 Leased vehicle expense 120,069 (40,915 ) 79,154 2,181 81,335 Net finance and other interest income 1,043,187 — 1,043,187 (35,726 ) 1,007,461 Provision for credit losses 698,594 (93,874 ) 604,720 (38,147 ) 566,573 Net finance and other interest income after provision for credit losses 344,593 93,874 438,467 2,421 440,888 Net finance and other interest income after provision for credit losses and profit sharing 312,432 93,874 406,306 2,421 408,727 Investment gains (losses), net 35,814 — 35,814 (1,062 ) 34,752 Total other income (loss) 135,523 — 135,523 (1,062 ) 134,461 Other operating costs 68,102 — 68,102 1,673 69,775 Total operating expenses 318,448 — 318,448 1,673 320,121 Income before income taxes 129,507 93,874 223,381 (314 ) 223,067 Income tax expense 48,041 34,511 82,552 3,072 85,624 Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Comprehensive income $ 83,554 $ 59,363 $ 142,917 $ (3,386 ) $ 139,531 Net income per common share (basic) $ 0.23 $ 0.17 $ 0.40 $ (0.01 ) $ 0.39 Net income per common share (diluted) $ 0.23 $ 0.17 $ 0.40 $ (0.01 ) $ 0.39 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of equity for the three months ended March 31, 2015 and 2014: Retained Earnings As Originally Corrections As Corrections As Balance — January 1, 2015 $ 1,990,787 $ 35,323 $ 2,026,110 $ (67,456 ) $ 1,958,654 Net income 289,250 (42,968 ) 246,282 (3,837 ) 242,445 Balance — March 31, 2015 2,280,037 (7,645 ) 2,272,392 (71,293 ) 2,201,099 Total Stockholders’ Equity As Originally Corrections As Corrections As Balance — January 1, 2015 $ 3,558,349 $ 35,323 $ 3,593,672 $ (67,456 ) $ 3,526,216 Net income 289,250 (42,968 ) 246,282 (3,837 ) 242,445 Balance — March 31, 2015 3,850,481 (7,645 ) 3,842,836 (71,293 ) 3,771,543 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. Retained Earnings As Originally Corrections As Corrections As Balance — January 1, 2014 $ 1,276,754 $ 77,435 $ 1,354,189 $ (68,503 ) $ 1,285,686 Net income 81,466 59,363 140,829 (3,386 ) 137,443 Balance — March 31, 2014 1,358,220 136,798 1,495,018 (71,889 ) 1,423,129 Total Stockholders’ Equity As Originally Corrections As Corrections As Balance — January 1, 2014 $ 2,686,832 $ 77,435 $ 2,764,267 $ (68,503 ) $ 2,695,764 Net income 81,466 59,363 140,829 (3,386 ) 137,443 Balance — March 31, 2014 2,908,018 136,798 3,044,816 (71,889 ) 2,972,927 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of cash flows for the three months ended March 31, 2015 and 2014: Three Months Ended March 31, 2015 As Originally Corrections As Corrections As Cash flows from operating activities: Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Adjustments to reconcile net income to net cash provided by operating activities: Derivative mark to market 2,429 — 2,429 11,955 14,384 Provision for credit losses 605,981 68,706 674,687 (42,840 ) 631,847 Depreciation and amortization 297,521 (101,330 ) 196,191 844 197,035 Accretion of discount (234,055 ) 101,330 (132,725 ) 78,911 (53,814 ) Investment gains, net (21,247 ) — (21,247 ) (346 ) (21,593 ) Deferred tax expense (benefit) 24,463 (25,738 ) (1,275 ) 11,219 9,944 Changes in assets and liabilities: Federal income tax and other taxes 388,718 — 388,718 (4,084 ) 384,634 Other assets 7,063 — 7,063 (8,295 ) (1,232 ) Other liabilities 62,587 — 62,587 (56,479 ) 6,108 Due to/from affiliates (5,435 ) — (5,435 ) 5,285 (150 ) Net cash provided by operating activities 1,243,197 — 1,243,197 (7,667 ) 1,235,530 Cash flows from financing activities: Cash collateral posted on cash flow hedges (7,667 ) — (7,667 ) 7,667 — Net cash provided by financing activities 1,898,863 — 1,898,863 7,667 1,906,530 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2016 issued on May 5, 2016. Three Months Ended March 31, 2014 As Originally Corrections As Corrections As Cash flows from operating activities: Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Adjustments to reconcile net income to net cash provided by operating activities: Derivative mark to market (5,058 ) — (5,058 ) 1,673 (3,385 ) Provision for credit losses 698,594 (93,874 ) 604,720 (38,147 ) 566,573 Depreciation and amortization 139,158 (40,915 ) 98,243 1,581 99,824 Accretion of discount (197,943 ) 40,915 (157,028 ) 41,003 (116,025 ) Investment gains, net (35,814 ) — (35,814 ) 1,062 (34,752 ) Deferred tax expense (benefit) (27,128 ) 34,511 7,383 3,072 10,455 Changes in assets and liabilities: Other assets (5,536 ) — (5,536 ) 2,845 (2,691 ) Other liabilities 106,364 — 106,364 2,872 109,236 Due to/from affiliates (26,325 ) — (26,325 ) (19,325 ) (45,650 ) Net cash provided by operating activities 851,342 — 851,342 (6,750 ) 844,592 Cash flows from investing activities: Proceeds from sale of leased vehicles 11,089 — 11,089 (809 ) 10,280 Change in restricted cash (266,779 ) — (266,779 ) (15,969 ) (282,748 ) Net cash used in investing activities (2,790,813 ) — (2,790,813 ) (16,778 ) (2,807,591 ) Cash flows from financing activities: Cash collateral posted on cash flow hedges (23,528 ) — (23,528 ) 23,528 — Net cash provided by financing activities 2,041,775 — 2,041,775 23,528 2,065,303 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016.

Finance Receivables (As Restate

Finance Receivables (As Restated)	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Finance Receivables (As Restated)	Finance Receivables (As Restated) Finance receivables held for investment includes individually acquired retail installment contracts and loans, purchased receivables portfolios, and capital leases (see Note 4). The Company's portfolio of individually acquired retail installment contracts and loans held for investment was comprised of the following at March 31, 2015 and December 31, 2014 : March 31, 2015 Retail Installment Contracts Receivables from Personal Loans Unpaid principal balance $ 25,506,977 $ 102,410 $ 2,115,496 Credit loss allowance (Note 5) (2,748,526 ) (1,130 ) (352,878 ) Discount (791,354 ) — (1,972 ) Capitalized origination costs and fees 57,831 — 1,291 Net carrying balance $ 22,024,928 $ 101,280 $ 1,761,937 December 31, 2014 Retail Installment Contracts Receivables from Personal Loans Unpaid principal balance $ 24,555,106 $ 100,164 $ 2,128,769 Credit loss allowance (Note 5) (2,586,685 ) (674 ) (348,660 ) Discount (749,921 ) — (1,356 ) Capitalized origination costs and fees 52,964 — 1,024 Net carrying balance $ 21,271,464 $ 99,490 $ 1,779,777 Purchased receivables portfolios, which were acquired with deteriorated credit quality, were comprised of the following at March 31, 2015 and December 31, 2014 : March 31, December 31, 2014 Outstanding balance $ 692,656 $ 853,219 Outstanding recorded investment, net of impairment $ 530,920 $ 679,079 As of March 31, 2015 , retail installment contracts and receivables from dealers held for sale totaled $1,041,426 and $1,088 , respectively. As of December 31, 2014 , retail installment contracts and receivables from dealers held for sale totaled $45,425 and $1,161 , respectively. Sales of retail installment contracts for the three months ended March 31, 2015 and 2014 included principal balance amounts of $919,078 and $1,685,723 , respectively. The Company retains servicing of sold retail installment contracts and was servicing $7,498,092 and $7,372,884 as of March 31, 2015 and December 31, 2014 , respectively, of contracts sold to unrelated third parties. Proceeds from sales of charged off assets for the three months ended March 31, 2015 and 2014 were $38,376 and zero , respectively. Retail installment contracts are collateralized by vehicle titles, and the Company has the right to repossess the vehicle in the event the consumer defaults on the payment terms of the contract. Most of the Company’s retail installment contracts held for investment are pledged against warehouse facilities or securitization bonds (Note 6). Most of the creditors on the Company’s retail installment contracts are retail consumers; however, $876,888 and $816,100 of the unpaid principal balance represented fleet contracts with commercial borrowers as of March 31, 2015 and December 31, 2014 , respectively. Borrowers on the Company’s retail installment contracts held for investment are located in Texas ( 18% ), Florida ( 11% ), California ( 9% ), Georgia ( 5% ) and other states each individually representing less than 5% of the Company’s total. Receivables from dealers held for investment includes a term loan with a third-party vehicle dealer and lender that operates in multiple states. The loan allowed committed borrowings of $50,000 at March 31, 2015 and December 31, 2014 , and the unpaid principal balance of the facility was $50,000 at each of those dates. The term loan will mature on December 31, 2018. The remaining receivables from dealers held for investment are all Chrysler-related. Borrowers on these Chrysler dealer receivables are located in Ohio ( 31% ), Virginia ( 21% ), California ( 15% ), New York ( 13% ), Tennessee ( 8% ), Louisiana ( 6% ), and other states each individually representing less than 5% of the Company’s total. Borrowers on the Company’s personal loans are located in California ( 11% ), New York ( 8% ), Texas ( 8% ), Florida ( 7% ), and other states each individually representing less than 5% of the Company’s total. Changes in accretable yield on the Company’s purchased receivables portfolios for the periods indicated were as follows: For the Three Months Ended March 31, 2015 March 31, 2014 Balance — beginning of period $ 268,927 $ 407,490 Accretion of accretable yield (28,206 ) (68,814 ) Reclassifications from nonaccretable difference 7,223 28,504 Balance — end of period $ 247,944 $ 367,180 During the three months ended March 31, 2015 and 2014, the Company did not acquire any vehicle loan portfolios for which it was probable at acquisition that not all contractually required payments would be collected.

Leases (As Restated)

Leases (As Restated)	3 Months Ended
	Mar. 31, 2015
Leases [Abstract]
Leases (As Restated)	Leases (As Restated) The Company has both operating and capital leases, which are separately accounted for and recorded on the Company's condensed consolidated balance sheets. Operating leases are reported as leased vehicles, net, while capital leases are included in finance receivables held for investment, net. Operating Leases Leased vehicles, net, which is comprised of leases originated under the Chrysler Agreement, consisted of the following as of March 31, 2015 and December 31, 2014 : March 31, December 31, Leased vehicles $ 6,667,859 $ 6,306,277 Less: accumulated depreciation (989,816 ) (816,000 ) Depreciated net capitalized cost $ 5,678,043 $ 5,490,277 Manufacturer subvention payments (660,638 ) (646,232 ) Origination fees and other costs 7,704 4,548 Net book value $ 5,025,109 $ 4,848,593 On March 31, 2015, the Company executed a bulk sale of Chrysler Capital leases with a depreciated net capitalized cost of $561,334 and a net book value of $488,919 to a third party. SCUSA retained servicing on the sold leases. Due to the accelerated depreciation permitted for tax purposes, this sale generated a large taxable gain that the Company has deferred through a qualified like-kind exchange program. In order to qualify for this deferral, the proceeds from the sale (along with the proceeds from recent lease terminations for which the Company also intends to defer the taxable gain) are held in a qualified exchange account, which is classified as restricted cash, until reinvested in new lease originations. The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of March 31, 2015 : Remainder of 2015 $ 672,708 2016 739,048 2017 294,334 2018 10,527 2019 4 Thereafter — Total $ 1,716,621 Capital Leases Certain leases originated by the Company are accounted for as capital leases, as the contractual residual values are nominal amounts. Capital lease receivables, net consisted of the following as of March 31, 2015 and December 31, 2014 : March 31, December 31, Gross investment in capital leases $ 212,898 $ 137,543 Origination fees and other 164 78 Less unearned income (69,271 ) (46,193 ) Net investment in capital leases before allowance 143,791 91,428 Less: allowance for lease losses (15,182 ) (9,589 ) Net investment in capital leases $ 128,609 $ 81,839 The following summarizes the future minimum lease payments due to the Company as lessor under capital leases as of March 31, 2015 : Remainder of 2015 $ 38,906 2016 51,876 2017 51,826 2018 50,628 2019 19,661 Thereafter 1 Total $ 212,898

Credit Loss Allowance and Credi

Credit Loss Allowance and Credit Quality (As Restated)	3 Months Ended
	Mar. 31, 2015
Loans and Leases Receivable, Allowance [Abstract]
Credit Loss Allowance and Credit Quality (As Restated)	Credit Loss Allowance and Credit Quality (As Restated) Credit Loss Allowance The Company estimates credit losses on individually acquired retail installment contracts and personal loans held for investment based on delinquency status, historical loss experience, estimated values of underlying collateral, when applicable, and various economic factors. The Company maintains a general credit loss allowance for receivables from dealers based on risk ratings, and individually evaluates the loans for specific impairment as necessary. The credit loss allowance for receivables from dealers is comprised entirely of general allowances as none of these receivables have been determined to be individually impaired. The activity in the credit loss allowance for individually acquired loans for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Retail Installment Receivables Personal Loans Retail Installment Receivables Personal Loans Balance — beginning of period $ 2,586,685 $ 674 $ 348,660 $ 1,949,048 $ 1,090 $ 179,350 Provision for credit losses 533,014 456 97,703 511,829 (55 ) 62,129 Charge-offs (887,392 ) — (99,690 ) (718,081 ) — (40,948 ) Recoveries 543,336 — 6,205 407,777 — 2,659 Transfers to held-for-sale (27,117 ) — — — — — Balance — end of period $ 2,748,526 $ 1,130 $ 352,878 $ 2,150,573 $ 1,035 $ 203,190 The impairment activity related to purchased receivables portfolios for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended 2015 2014 Balance — beginning of period $ 186,126 $ 210,208 Incremental provisions for purchased receivables portfolios 300 16,402 Incremental reversal of provisions for purchased receivables portfolios (5,402 ) (23,732 ) Balance — end of period $ 181,024 $ 202,878 The Company estimates lease losses on the capital lease receivable portfolio based on delinquency status, loss experience to date, and consideration of similarity between this portfolio and individually acquired retail installment contracts as well as various economic factors. The activity in the lease loss allowance for capital leases for the three months ended March 31, 2015 was as follows: Balance — beginning of period $ 9,589 Provision for lease losses 5,776 Charge-offs (1,997 ) Recoveries 1,814 Balance — end of period $ 15,182 Delinquencies Retail installment contracts and personal amortizing term loans are classified as non-performing when they are greater than 60 days past due as to contractual principal or interest payments. Dealer receivables are classified as non-performing when they are greater than 90 days past due. At the time a loan is placed in non-performing status, previously accrued and uncollected interest is reversed against interest income. If an account is returned to a performing status, the Company returns to accruing interest on the contract. The accrual of interest on revolving personal loans continues until the loan is charged off. A summary of delinquencies as of March 31, 2015 and December 31, 2014 is as follows: March 31, 2015 Retail Installment Contracts Held for Investment Personal Loans Loans Acquired Individually Purchased Receivables Portfolios Total Principal, 31-60 days past due $ 1,716,139 $ 83,607 $ 1,799,746 $ 58,389 Delinquent principal over 60 days 729,274 43,414 772,688 140,636 Total delinquent principal $ 2,445,413 $ 127,021 $ 2,572,434 $ 199,025 December 31, 2014 Retail Installment Contracts Held for Investment Personal Loans Acquired Individually Purchased Receivables Portfolios Total Principal, 31-60 days past due $ 2,319,203 $ 131,634 $ 2,450,837 $ 52,452 Delinquent principal over 60 days 1,030,580 72,473 1,103,053 138,400 Total delinquent principal $ 3,349,783 $ 204,107 $ 3,553,890 $ 190,852 The balances in the above tables reflect total principal rather than net investment; the difference is considered insignificant. As of March 31, 2015 and December 31, 2014 , no receivables from dealers were 31 days or more delinquent. As of March 31, 2015 and December 31, 2014 , there were no receivables from dealers or receivables held for sale that were non-performing. Delinquencies on the capital lease portfolio, which began in 2014, were immaterial as of March 31, 2015 and December 31, 2014 . FICO ® Distribution — A summary of the credit risk profile of the Company’s consumer loans by FICO ® distribution, determined at origination, as of March 31, 2015 and December 31, 2014 was as follows: March 31, 2015 FICO Band Retail Installment Contracts Held for Investment (a) Personal Loans (b) <540 28.1% 3.2% 540-599 34.2% 19.2% 600-639 20.5% 21.1% >640 17.2% 56.5% December 31, 2014 FICO Band Retail Installment Contracts Held for Investment (a) Personal Loans (b) <540 26.4% 3.3% 540-599 32.6% 20.1% 600-639 20.5% 21.4% >640 20.5% 55.2% (a) Excluded from the FICO distribution is $3,414,726 and $2,945,297 as of March 31, 2015 and December 31, 2014 , respectively, as the borrowers on these loans did not have FICO scores at origination. (b) Excluded from the FICO distribution is an insignificant amount of loans to borrowers that did not have FICO scores at origination. Commercial Lending Credit Quality Indicators — The credit quality of receivables from dealers, which are considered commercial loans, is summarized according to standard regulatory classifications as follows: Pass — Asset is well-protected by the current net worth and paying capacity of the obligor or guarantors, if any, or by the fair value less costs to acquire and sell any underlying collateral in a timely manner. Special Mention — Asset has potential weaknesses that deserve management’s close attention, which, if left uncorrected, may result in deterioration of the repayment prospects for an asset at some future date. Special Mention assets are not adversely classified. Substandard — Asset is inadequately protected by the current net worth and paying capacity of the obligor or by the collateral pledged, if any. A well-defined weakness or weaknesses exist that jeopardize the liquidation of the debt. The loans are characterized by the distinct possibility that the Company will sustain some loss if deficiencies are not corrected. Doubtful — Exhibits the inherent weaknesses of a substandard credit. Additional characteristics exist that make collection or liquidation in full highly questionable and improbable, on the basis of currently known facts, conditions and values. Possibility of loss is extremely high, but because of certain important and reasonable specific pending factors which may work to the advantage and strengthening of the credit, an estimated loss cannot yet be determined. Loss — Credit is considered uncollectible and of such little value that it does not warrant consideration as an active asset. There may be some recovery or salvage value, but there is doubt as to whether, how much or when the recovery would occur. As discussed in Note 3, the Company has $876,888 of fleet retail installment contracts with commercial consumers. The Company's risk department performs a commercial analysis and classifies certain loans over an internal threshold based on the classifications above. As of March 31, 2015 , $908 of fleet loans were classified as Special Mention; the remaining fleet portfolio borrowers with balances over the classification threshold all were classified as Pass. Commercial loan credit quality indicators for receivables from dealers held for investment as of March 31, 2015 and December 31, 2014 were as follows: March 31, December 31, Pass $ 98,087 $ 97,903 Special Mention 4,323 2,261 Substandard — — Doubtful — — Loss — — $ 102,410 $ 100,164 Troubled Debt Restructurings In certain circumstances, the Company modifies the terms of its finance receivables to troubled borrowers. Modifications may include a reduction in interest rate, an extension of the maturity date, rescheduling of future cash flows, or a combination thereof. A modification of finance receivable terms is considered a TDR if the Company grants a concession to a borrower for economic or legal reasons related to the debtor’s financial difficulties that would not otherwise have been considered. Management considers TDRs to include all individually acquired retail installment contracts that have been modified at least once, deferred for a period of 90 days or more, or deferred at least twice. Additionally, restructurings through bankruptcy proceedings are deemed to be TDRs. For personal loans, restructurings due to credit counseling or hardship also are considered TDRs. The purchased receivables portfolio and operating and capital leases are excluded from the scope of the applicable guidance. As of March 31, 2015 and December 31, 2014 , there were no receivables from dealers classified as a TDR. The table below presents the Company’s TDRs as of March 31, 2015 and December 31, 2014 : March 31, 2015 December 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Outstanding recorded investment $ 4,404,165 $ 17,261 $ 4,044,070 $ 17,356 Impairment (1,285,957 ) (6,904 ) (1,172,149 ) (6,939 ) Outstanding recorded investment, net of impairment $ 3,118,208 $ 10,357 $ 2,871,921 $ 10,417 A summary of the Company’s delinquent TDRs at March 31, 2015 and December 31, 2014 , is as follows: March 31, 2015 December 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Principal, 31-60 days past due $ 792,189 $ 1,685 $ 912,555 $ 1,595 Delinquent principal over 60 days 350,925 5,245 468,272 5,131 Total delinquent TDR principal $ 1,143,114 $ 6,930 $ 1,380,827 $ 6,726 A loan that has been classified as a TDR remains so until the loan is liquidated through payoff or charge-off. Consistent with other of the Company’s retail installment contracts, TDRs are placed on nonaccrual status when the account becomes past due more than 60 days, and returns to accrual status when the account is 60 days or less past due. Average recorded investment and income recognized on TDR loans are as follows: Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Average outstanding recorded investment in TDRs $ 4,224,118 $ 10,387 $ 2,591,554 $ 8,996 Interest income recognized $ 181,410 $ 589 $ 115,239 $ 329 The following table summarizes the financial effects of TDRs that occurred during the three months ended March 31, 2015 and 2014 : Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Outstanding recorded investment before TDR $ 833,523 $ 5,394 $ 505,087 $ 11,495 Outstanding recorded investment after TDR $ 841,381 $ 5,356 $ 510,544 $ 11,336 Number of contracts 48,892 4,468 31,953 14,829 A TDR is considered to have subsequently defaulted upon charge off, which for retail installment contracts is at the earlier of the date of repossession or 120 days past due and for revolving personal loans is generally the month in which the receivable becomes 180 days past due. Loan restructurings accounted for as TDRs within the previous twelve months that subsequently defaulted during the three months ended March 31, 2015 and 2014 are summarized in the following table: Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Recorded investment in TDRs that subsequently defaulted $ 181,413 $ 1,411 $ 104,144 (a) Number of contracts 10,741 1,411 6,759 (a) (a) Subsequent defaults on personal loan TDRs were insignificant for the three months ended March 31, 2014.

Debt

Debt	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Debt	Debt Revolving Credit Facilities The following table presents information regarding credit facilities as of March 31, 2015 and December 31, 2014 : March 31, 2015 Maturity Date(s) Utilized Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line June 2015 $ 388,435 $ 500,000 0.98% $ 558,135 $ — Warehouse line (a) Various 890,965 1,247,302 1.00% 1,305,875 32,484 Warehouse line (b) June 2016 2,465,041 4,300,000 0.93% 3,719,820 85,180 Warehouse line December 2016 1,575,977 2,500,000 1.05% 2,222,916 46,853 Warehouse line July 2015 — 500,000 — — — Warehouse line (c) September 2015 199,980 200,000 2.00% 351,512 15,926 Repurchase facility (d) Various 892,571 892,571 1.64% — 32,936 Warehouse line (e) March 2016 — 750,000 — — — Warehouse line (f) November 2016 175,000 175,000 1.73% — — Warehouse line (c) October 2016 249,987 250,000 2.05% 308,279 19,139 Warehouse line (f) November 2016 250,000 250,000 1.73% — 2,500 Repurchase facility (g) May 2015 250,594 250,594 1.02% — — Total facilities with third parties 7,338,550 11,815,467 8,466,537 235,018 Lines of credit with Santander and related subsidiaries (h): Line of credit December 2016 500,000 500,000 2.47% 1,074 — Line of credit December 2018 250,000 500,000 3.23% — — Line of credit December 2016 1,750,000 1,750,000 2.36% — — Line of credit December 2018 1,575,000 1,750,000 2.82% 7,076 — Line of credit March 2017 300,000 300,000 1.72% — — Total facilities with Santander and related subsidiaries 4,375,000 4,800,000 8,150 — Total revolving credit facilities $ 11,713,550 $ 16,615,467 $ 8,474,687 $ 235,018 (a) Half of the outstanding balance on this facility matures in April 2015 and half in March 2016. On April 20, 2015, this facility was extended such that half matures in March 2016 and half matures in March 2017. (b) This line is held exclusively for Chrysler Capital retail loan and lease financing. (c) This line is held exclusively for personal term loans. (d) The repurchase facility is collateralized by securitization notes payable retained by the Company. This facility has rolling 30 -day and 90 -day maturities. (e) On April 1, 2015, the maturity date of this facility was extended to March 2017. (f) This line is collateralized by residuals retained by the Company. (g) This line is collateralized by securitization notes payable retained by the Company. (h) These lines are also collateralized by securitization notes payable and residuals retained by the Company. As of March 31, 2015 and December 31, 2014 , $2,680,814 and $2,152,625 , respectively, of the aggregate outstanding balances on these facilities were unsecured. December 31, 2014 Maturity Date(s) Utilized Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line June 2015 $ 243,736 $ 500,000 1.17% $ 344,822 $ — Warehouse line Various 397,452 1,244,318 1.26% 589,529 20,661 Warehouse line June 2016 2,201,511 4,300,000 0.98% 3,249,263 65,414 Warehouse line June 2016 1,051,777 2,500,000 1.06% 1,481,135 28,316 Warehouse line July 2015 — 500,000 — — — Warehouse line September 2015 199,980 200,000 1.96% 351,755 13,169 Repurchase facility Various 923,225 923,225 1.63% — 34,184 Warehouse line December 2015 468,565 750,000 0.93% 641,709 16,467 Warehouse line November 2016 175,000 175,000 1.71% — — Warehouse line October 2016 240,487 250,000 2.02% 299,195 17,143 Warehouse line November 2016 250,000 250,000 1.71% — 2,500 Warehouse line March 2015 250,594 250,594 0.98% — — Total facilities with third parties 6,402,327 11,843,137 6,957,408 197,854 Lines of credit with Santander and related subsidiaries: Line of credit December 2016 500,000 500,000 2.46% 1,340 — Line of credit December 2018 — 500,000 — — — Line of credit December 2016 1,750,000 1,750,000 2.33% — — Line of credit December 2018 1,140,000 1,750,000 2.85% 9,701 — Line of credit March 2017 300,000 300,000 1.71% — — Total facilities with Santander and related subsidiaries 3,690,000 4,800,000 11,041 — Total revolving credit facilities $ 10,092,327 $ 16,643,137 $ 6,968,449 $ 197,854 Facilities with Third Parties The warehouse lines and repurchase facility are fully collateralized by a designated portion of the Company’s retail installment contracts (Note 3), leased vehicles (Note 4), securitization notes payables and residuals retained by the Company. Lines of Credit with Santander and Related Subsidiaries Through its New York branch, Santander provides the Company with $4,500,000 of long-term committed revolving credit facilities. Through SHUSA, under an agreement entered into on March 6, 2014, Santander provides the Company with an additional $300,000 of committed revolving credit, collateralized by residuals retained on its own securitizations. The facilities offered through the New York branch are structured as three - and five -year floating rate facilities, with current maturity dates of December 31, 2016 and December 31, 2018 , respectively. Santander has the option to continue to renew the term of these facilities annually going forward, thereby maintaining the three- and five-year maturities. These facilities currently permit unsecured borrowing but generally are collateralized by retail installment contracts and retained residuals. Any secured balances outstanding under the facilities at the time of their maturity will amortize to match the maturities and expected cash flows of the corresponding collateral. Secured Structured Financings The following table presents information regarding secured structured financings as of March 31, 2015 and December 31, 2014 : March 31, 2015 Original Estimated Maturity Date(s) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Collateral Restricted Cash 2011 Securitizations June 2016 -September 2017 $ 340,146 $ 3,536,550 1.21% - 2.02% $ 591,769 $ 118,104 2012 Securitizations November 2017 - December 2018 1,963,264 8,023,840 0.92% - 1.68% 2,622,237 325,228 2013 Securitizations January 2019 - January 2021 3,031,810 6,689,700 0.89% - 1.59% 3,762,550 334,321 2014 Securitizations August 2018 - January 2021 4,579,011 6,800,420 1.16% - 1.72% 5,553,720 403,805 2015 Securitizations April 2021 - July 2022 1,919,496 1,962,380 1.39% - 1.97% 2,346,548 119,978 Public securitizations (a) 11,833,727 27,012,890 14,876,824 1,301,436 2010 Private issuances (b) June 2011 156,859 516,000 1.29% 287,477 8,468 2011 Private issuances December 2018 701,700 1,700,000 1.46% 1,160,946 56,333 2012 Private issuances May 2016 2,698 70,308 1.07% 8,904 995 2013 Private issuances (c) September 2018 - September 2020 2,487,845 2,693,754 1.13% - 1.38% 3,487,720 121,222 2014 Private issuances November 2015 - December 2021 2,324,876 3,519,049 1.05% - 1.85% 3,177,351 120,187 2015 Private issuances March 2018 492,416 493,750 1.44% 692,871 15,601 Privately issued amortizing notes 6,166,394 8,992,861 8,815,269 322,806 Total secured structured financings $ 18,000,121 $ 36,005,751 $ 23,692,093 $ 1,624,242 (a) Securitizations executed under Rule 144A of the Securities Act are included within this balance. (b) This securitization was amended in May 2014 resulting in additional borrowings and an extended maturity date of May 2015. (c) In March 2015, the Company advanced an additional $609,571 on private issuances originally executed in 2013. December 31, 2014 Original Estimated Maturity Date(s) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Collateral Restricted Cash 2010 Securitizations November 2017 $ 81,907 $ 1,632,420 1.04% $ 234,706 $ 58,740 2011 Securitizations June 2016 - September 2017 421,315 3,536,550 1.21%-2.80% 699,875 115,962 2012 Securitizations November 2017 - December 2018 2,296,687 8,023,840 0.92%-1.68% 3,006,426 318,373 2013 Securitizations January 2019 - January 2021 3,426,242 6,689,700 0.89%-1.59% 4,231,006 320,182 2014 Securitizations August 2018 - January 2021 5,211,346 6,800,420 1.16%-1.72% 6,173,229 370,790 Public securitizations (a) 11,437,497 26,682,930 14,345,242 1,184,047 2010 Private issuances June 2011 172,652 516,000 1.29% 303,361 8,009 2011 Private issuances December 2018 859,309 1,700,000 1.46%-1.80% 1,316,903 52,524 2012 Private issuances May 2016 5,682 70,308 1.07% 11,760 1,086 2013 Private issuances September 2018 - September 2020 2,629,278 2,693,754 1.13%-1.38% 3,703,685 98,063 2014 Private issuances November 2015 - December 2021 2,614,556 3,519,049 1.05%-1.85% 3,779,288 121,356 Privately issued amortizing notes 6,281,477 8,499,111 9,114,997 281,038 Total secured structured financings $ 17,718,974 $ 35,182,041 $ 23,460,239 $ 1,465,085 Most of the Company’s secured structured financings are in the form of public, SEC-registered securitizations. The Company also executes private securitizations under Rule 144A of the Securities Act and periodically issues private term amortizing notes, which are structured similarly to securitizations but are acquired by banks and conduits. The Company’s securitizations and private issuances generally are collateralized by vehicle retail installment contracts and loans; however, private issuances also may be collateralized by vehicle leases. Unamortized debt issuance costs are amortized as interest expense over the terms of the related notes payable using a method that approximates the effective interest method. For securitizations, the term takes into consideration the expected execution of the contractual call option, if applicable. Amortization of premium or accretion of discount on acquired notes payable is also included in interest expense using a method that approximates the effective interest method over the estimated remaining life of the acquired notes. Total interest expense on secured structured financings for the three months ended March 31, 2015 and 2014 was $60,852 and $59,862 , respectively.

Variable Interest Entities (As

Variable Interest Entities (As Restated)	3 Months Ended
	Mar. 31, 2015
Variable Interest Entity Disclosure [Abstract]
Variable Interest Entities (As Restated)	Variable Interest Entities (As Restated) The Company transfers retail installment contracts and leased vehicles into newly formed Trusts that then issue one or more classes of notes payable backed by the collateral. The Company’s continuing involvement with these Trusts is in the form of servicing the assets and, except for the Chrysler Capital securitizations, through holding residual interests in the Trusts. These transactions are structured without recourse. The Trusts are considered VIEs under U.S. GAAP and, except for Chrysler Capital securitizations, are consolidated because the Company has: (a) power over the significant activities of each entity as servicer of its financial assets and (b) through the residual interest and in some cases debt securities held by the Company, an obligation to absorb losses or the right to receive benefits from each VIE which are potentially significant to the VIE. The Company does not retain any debt or equity interests in its Chrysler Capital securitizations, and records these transactions as sales of the associated retail installment contracts. Revolving credit facilities generally also utilize Trusts that are considered VIEs. The collateral, borrowings under credit facilities and securitization notes payable of the Company's consolidated VIEs remain on the condensed consolidated balance sheets. The Company recognizes finance charges and fee income on the retail installment contracts and leased vehicles and interest expense on the debt, and records a provision for credit losses to cover probable inherent losses on the contracts. All of the Trusts are separate legal entities and the collateral and other assets held by these subsidiaries are legally owned by them and are not available to other creditors. The Company also uses a titling trust to originate and hold its leased vehicles and the associated leases, in order to facilitate the pledging of leases to financing facilities or the sale of leases to other parties without incurring the costs and administrative burden of retitling the leased vehicles. The titling trust, and each SUBI in the titling trust, such as those formed to facilitate the transfer of leased vehicles to financing facilities or other parties, is considered a VIE. On-balance sheet variable interest entities The Company retains servicing for receivables transferred to the Trusts and receives a monthly servicing fee on the outstanding principal balance. Supplemental fees, such as late charges, for servicing the receivables are reflected in fees, commissions and other income. As of March 31, 2015 and December 31, 2014 , the Company was servicing $26,187,346 and $24,611,624 , respectively, of gross retail installment contracts that have been transferred to consolidated Trusts. The remainder of the Company’s retail installment contracts remain unpledged. A summary of the cash flows received from consolidated securitization trusts during the three months ended March 31, 2015 and 2014 , is as follows: Three Months Ended March 31, 2015 March 31, 2014 Assets securitized $ 3,981,855 $ 3,316,248 Net proceeds from new securitizations (a) $ 3,056,950 $ 2,734,093 Cash received for servicing fees (b) 161,962 146,832 Net distributions from Trusts (b) 456,053 418,121 Total cash received from Trusts $ 3,674,965 $ 3,299,046 (a) Includes additional advances on existing securitizations. (b) These amounts are not reflected in the accompanying condensed consolidated statements of cash flows because the cash flows are between the VIEs and other entities included in the consolidation. Off-balance sheet variable interest entities The Company has completed sales to VIEs that met sale accounting treatment in accordance with the applicable guidance. Due to the nature, purpose, and activity of the transactions, the Company determined for consolidation purposes that it either does not hold potentially significant variable interests or is not the primary beneficiary as a result of the Company's limited further involvement with the financial assets. For such transactions, the transferred financial assets are removed from the Company's condensed consolidated balance sheets. In certain situations, the Company remains the servicer of the financial assets and receives servicing fees that represent adequate compensation. The Company also recognizes a gain or loss for the difference between the cash proceeds and carrying value of the assets sold. During the three months ended March 31, 2014 , the Company sold $774,183 of gross retail installment contracts to a VIE in an off-balance sheet securitization. The Company executed no off-balance sheet securitizations during the three months ended March 31, 2015. As of March 31, 2015 and December 31, 2014 , the Company was servicing $1,936,169 and $2,157,808 , respectively, of gross retail installment contracts that have been sold in this and other off-balance sheet Chrysler Capital securitizations. Other than repurchases of sold assets due to standard representations and warranties, the Company has no exposure to loss as a result of its involvement with these VIEs. A summary of the cash flows received from off-balance sheet securitization trusts during the three months ended March 31, 2015 and 2014 is as follows: Three Months Ended March 31, 2015 March 31, 2014 Receivables securitized $ — $ 774,183 Net proceeds from new securitizations $ — $ 815,850 Cash received for servicing fees 5,304 2,788 Total cash received from securitization trusts $ 5,304 $ 818,638

Derivative Financial Instrument

Derivative Financial Instruments (As Restated)	3 Months Ended
	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments (As Restated)	Derivative Financial Instruments (As Restated) Certain of the Company’s interest rate swap agreements are designated as cash flow hedges for accounting purposes. The Company’s remaining interest rate swap agreements, as well as its interest rate cap agreements, the corresponding options written in order to offset the interest rate cap agreements, a total return swap and a total return settlement agreement, are not designated as hedges for accounting purposes. The underlying notional amounts and aggregate fair values of these agreements at March 31, 2015 and December 31, 2014 , were as follows: March 31, 2015 December 31, 2014 Notional Fair Value Notional Fair Value Interest rate swap agreements designated as cash flow hedges $ 7,995,000 $ (16,415 ) $ 8,020,000 $ 3,827 Interest rate swap agreements not designated as hedges 2,939,000 (14,767 ) 3,206,000 (12,175 ) Interest rate cap agreements 8,098,762 31,585 7,541,385 49,762 Options for interest rate cap agreements 8,098,762 (31,614 ) 7,541,385 (49,806 ) Total return swap 250,594 (1,422 ) 250,594 (1,736 ) Total return settlement 1,404,726 (59,588 ) 1,404,726 (48,893 ) See Note 14 for additional disclosure of fair value and balance sheet location of the Company's derivative financial instruments. In March 2014, the Company entered into a financing arrangement with a third party whereby the Company pledged certain bonds retained in its own securitizations in exchange for $250,594 in cash. In conjunction with the financing arrangement, the Company entered into a total return swap related to the bonds as an effective avenue to monetize the Company’s retained bonds as a source of financing. The Company will receive the fixed return on the bonds in exchange for paying a variable rate of three-month LIBOR plus 75 basis points. In addition, at maturity, the Company will receive a payment from, or make a payment to, the counterparty based on the change in fair value of the bonds during the term of the facility. Throughout the term of the facility, the party in a net liability position must post collateral. The Company has the ability to substitute collateral and may do so if a bond is set to begin amortizing. Alternatively, the amortization may be utilized to reduce the notional amount of the facility. The Company is the holder of a warrant that gives it the right, if certain vesting conditions are satisfied, to purchase additional shares in a company in which it has a cost method investment. This warrant was issued in 2012 and is carried at its estimated fair value of zero at March 31, 2015 and December 31, 2014 . The Company is obligated to make purchase price holdback payments on a periodic basis to a third-party originator of loans that the Company has purchased, when losses are lower than originally expected. The Company also is obligated to make total return settlement payments to this third-party originator in 2016 and 2017 if returns on the purchased loans are greater than originally expected. These purchase price holdback payments and total return settlement payments are considered to be derivatives, collectively referred to herein as “total return settlement,” and accordingly are marked to fair value each reporting period. The Company enters into legally enforceable master netting agreements that reduce risk by permitting netting of transactions, such as derivatives and collateral posting, with the same counterparty on the occurrence of certain events. A master netting agreement allows two counterparties the ability to net-settle amounts under all contracts, including any related collateral posted, through a single payment. The right to offset and certain terms regarding the collateral process, such as valuation, credit events and settlement, are contained in ISDA master agreements. Information on the offsetting of derivative assets and derivative liabilities due to the right of offset was as follows, as of March 31, 2015 and December 31, 2014 : Offsetting of Financial Assets Gross Amounts Not Offset in the Gross Gross Amounts Net Amounts of Assets Presented Financial Cash Net March 31, 2015 Interest rate swaps - Santander & affiliates $ 111 $ — $ 111 $ — $ — $ 111 Interest rate swaps - third party — — — — — — Interest rate caps - Santander & affiliates 22,310 — 22,310 — — 22,310 Interest rate caps - third party 9,275 — 9,275 — — 9,275 Total derivatives subject to a master netting arrangement or similar arrangement 31,696 — 31,696 — — 31,696 Total derivatives not subject to a master netting arrangement or similar arrangement — — — — — — Total derivative assets $ 31,696 $ — $ 31,696 $ — $ — $ 31,696 Total financial assets $ 31,696 $ — $ 31,696 $ — $ — $ 31,696 December 31, 2014 Interest rate swaps - Santander & affiliates $ 5,208 $ — $ 5,208 $ — $ — $ 5,208 Interest rate swaps - third party 2,946 — 2,946 — — 2,946 Interest rate caps - Santander & affiliates 35,602 — 35,602 — — 35,602 Interest rate caps - third party 14,160 — 14,160 — — 14,160 Total derivatives subject to a master netting arrangement or similar arrangement 57,916 — 57,916 — — 57,916 Total derivatives not subject to a master netting arrangement or similar arrangement — — — — — — Total derivative assets $ 57,916 $ — $ 57,916 $ — $ — $ 57,916 Total financial assets $ 57,916 $ — $ 57,916 $ — $ — $ 57,916 Offsetting of Financial Liabilities Gross Amounts Not Offset in the Gross Gross Amounts Net Amounts of Liabilities Presented Financial Cash Net March 31, 2015 Interest rate swaps - Santander & affiliates $ 22,063 $ — $ 22,063 $ — $ (13,480 ) $ 8,583 Interest rate swaps - third party 9,230 — 9,230 — (5,091 ) 4,139 Back to back - Santander & affiliates 22,310 — 22,310 — (22,310 ) — Back to back - third party 9,304 — 9,304 — (9,304 ) — Total derivatives subject to a master netting arrangement or similar arrangement $ 62,907 $ — $ 62,907 $ — $ (50,185 ) $ 12,722 Total return swap 1,422 — 1,422 — (1,422 ) — Total return settlement 59,588 — 59,588 — — 59,588 Total derivatives not subject to a master netting arrangement or similar arrangement $ 61,010 $ — $ 61,010 $ — $ (1,422 ) $ 59,588 Total derivative liabilities $ 123,917 $ — $ 123,917 $ — $ (51,607 ) $ 72,310 Total financial liabilities $ 123,917 $ — $ 123,917 $ — $ (51,607 ) $ 72,310 December 31, 2014 Interest rate swaps - Santander & affiliates $ 15,783 $ — $ 15,783 $ — $ (4,308 ) $ 11,475 Interest rate swaps - third party 719 — 719 — (191 ) 528 Back to back - Santander & affiliates 35,602 — 35,602 — (35,602 ) — Back to back - third party 14,204 — 14,204 — (14,204 ) — Total derivatives subject to a master netting arrangement or similar arrangement $ 66,308 $ — $ 66,308 $ — $ (54,305 ) $ 12,003 Total return swap 1,736 — 1,736 — (1,736 ) — Total return settlement 48,893 — 48,893 — — 48,893 Total derivatives not subject to a master netting arrangement or similar arrangement $ 50,629 $ — $ 50,629 $ — $ (1,736 ) $ 48,893 Total derivative liabilities $ 116,937 $ — $ 116,937 $ — $ (56,041 ) $ 60,896 Total financial liabilities $ 116,937 $ — $ 116,937 $ — $ (56,041 ) $ 60,896 The gross gains (losses) reclassified from accumulated other comprehensive income (loss) to net income, and gains (losses) recognized in net income, are included as components of interest expense. The impacts on the condensed consolidated statements of income and comprehensive income for the three months ended March 31, 2015 and 2014 were as follows: Three Months Ended Gains (Losses) Gross Gains (Losses) Recognized in Accumulated Other Comprehensive Income (Loss) Gross Gains (Losses) Reclassified From Accumulated Other Comprehensive Income to Interest Expense Interest rate swap agreements designated as cash flow hedges $ 223 $ (31,536 ) $ (11,071 ) Derivative instruments not designated as hedges: Gains (losses) recognized in interest expense $ (2,429 ) Gains (losses) recognized in operating expenses $ (11,955 ) Three Months Ended Gains (Losses) Gross Gains (Losses) Recognized in Accumulated Other Comprehensive Income (Loss) Gross Gains (Losses) Reclassified From Accumulated Other Comprehensive Income to Interest Expense Interest rate swap agreements designated as cash flow hedges $ 138 $ 654 $ (2,664 ) Derivative instruments not designated as hedges: Gain (losses) recognized in interest expense $ 5,189 Gain (losses) recognized in operating expenses $ (1,673 ) The ineffectiveness related to the interest rate swap agreements designated as cash flow hedges was insignificant for the three months ended March 31, 2015 and 2014 .

Other Assets (As Restated)

Other Assets (As Restated)	3 Months Ended
	Mar. 31, 2015
Other Assets [Abstract]
Other Assets (As Restated)	Other Assets (As Restated) Other assets were comprised as follows: March 31, December 31, Upfront fee (a) $ 121,250 $ 125,000 Vehicles (b) 159,613 134,926 Manufacturer subvention payments receivable (a) 101,551 70,213 Accounts receivable 22,166 18,440 Prepaids 36,175 35,906 Derivative assets (Note 8) 27,231 34,876 Other 5,505 6,827 $ 473,491 $ 426,188 (a) These amounts relate to the Chrysler Agreement. The Company paid a $150,000 upfront fee upon the May 2013 inception of the agreement. The fee is being amortized into finance and other interest income over a ten -year term. As the preferred financing provider for Chrysler, the Company is entitled to subvention payments on loans and leases with below-market customer payments. (b) Includes vehicles obtained through repossession as well as vehicles obtained due to lease terminations.

Income Taxes (As Restated)

Income Taxes (As Restated)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes (As Restated)	Income Taxes (As Restated) The Company recorded income tax expense of $122,823 ( 33.6% effective tax rate) and $85,624 ( 38.4% effective tax rate) during the three months ended March 31, 2015 and 2014 , respectively. The decrease in effective tax rate year over year is primarily due to state rate changes due to geographic earnings mix, and laws guiding state apportionment. The Company is a party to a tax sharing agreement requiring that the unitary state tax liability among affiliates included in unitary state tax returns be allocated using the hypothetical separate company tax calculation method. At March 31, 2015 and December 31, 2014 , the Company had a net receivable from affiliates under the tax sharing agreement of zero and $467 , respectively, which was included in related party taxes receivable in the condensed consolidated balance sheets. Significant judgment is required in evaluating and reserving for uncertain tax positions. Although management believes adequate reserves have been established for all uncertain tax positions, the final outcomes of these matters may differ. Management does not believe the outcome of any uncertain tax position, individually or combined, will have a material effect on the results of operations. The reserve for uncertain tax positions, as well as associated penalties and interest, is a component of the income tax provision.

Commitments and Contingencies (

Commitments and Contingencies (As Restated)	3 Months Ended
	Mar. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies (As Restated)	Commitments and Contingencies (As Restated) The Company is obligated to make purchase price holdback payments to a third party originator of loans that it purchases on a periodic basis, when losses are lower than originally expected. SCUSA also is obligated to make total return settlement payments to this third-party originator in 2016 and 2017 if returns on the purchased loans are greater than originally expected. These obligations are accounted for as derivatives (Note 8). The Company has extended revolving lines of credit to certain auto dealers. Under this arrangement, the Company is committed to lend up to each dealer's established credit limit. Under terms of agreements with a peer-to-peer personal lending platform company, the Company has committed to purchase at least the lesser of $30,000 per month or 75% of the lending platform company’s "near-prime" (as that term is defined in the agreements) originations through July 2015, and the lesser of $30,000 per month or 50% of the lending platform company’s near-prime originations thereafter through July 2017. This commitment can be reduced or canceled with 90 days ’ notice. The Company committed to purchase certain new advances on personal revolving financings originated by a third party retailer, along with existing balances on accounts with new advances, for an initial term ending in April 2020 and renewing through April 2022 at the retailer's option. Each customer account generated under the agreements generally is approved with a credit limit higher than the amount of the initial purchase, with each subsequent purchase automatically approved as long as it does not cause the account to exceed its limit and the customer is in good standing. As these credit lines do not have a specified maturity, but rather can be terminated at any time in the event of adverse credit changes or lack of use, the Company has not recorded an allowance for unfunded commitments. As of March 31, 2015 and December 31, 2014 , the Company was obligated to purchase $6,431 and $7,706 , respectively, in receivables that had been originated by the retailer but not yet purchased by SCUSA. The Company also is required to make a profit-sharing payment to the retailer each month if performance exceeds a specified return threshold. Under terms of an application transfer agreement with an OEM, the Company has the first opportunity to review for its own portfolio any credit applications turned down by the OEM's captive finance company. The agreement does not require the Company to originate any loans, but for each loan originated the Company will pay the OEM a referral fee, comprised of a volume bonus fee and a loss betterment bonus fee. The loss betterment bonus fee will be calculated annually and is based on the amount by which losses on loans originated under the agreement are lower than an established percentage threshold. The Company has agreements with SBNA to service recreational and marine vehicle portfolios. These agreements call for a periodic retroactive adjustment, based on cumulative return performance, of the servicing fee to inception of the contract. There were downward adjustments of $147 and $1,920 for the three months ended March 31, 2015 and 2014 , respectively. In connection with the sale of retail installment contracts through securitizations and other sales, the Company has made standard representations and warranties customary to the consumer finance industry. Violations of these representations and warranties may require the Company to repurchase loans previously sold to on- or off-balance sheet trusts or other third parties. As of March 31, 2015, the Company had no repurchase requests outstanding. In the opinion of management, the potential exposure of other recourse obligations related to the Company’s retail installment contract sales agreements will not have a material adverse effect on the Company’s consolidated financial position, results of operations, or cash flows. Santander has provided guarantees on the covenants, agreements, and obligations of the Company under the governing documents of its warehouse facilities and privately issued amortizing notes. These guarantees are limited to the obligations of SCUSA as servicer. Under terms of the agreement with Chrysler, the Company must make revenue sharing payments to Chrysler and also must make gain-sharing payments when residual gains on leased vehicles exceed a specified threshold. The Company has a flow agreement with Bank of America whereby the Company is committed to sell up to $300,000 of eligible loans to the bank each month through May 2018 . The Company retains servicing on all sold loans and may receive or pay a servicer performance payment based on an agreed-upon formula if performance on the sold loans is better or worse, respectively, than expected performance at time of sale. The Company has sold loans to CBP under terms of a flow agreement and predecessor sale agreements. The Company retains servicing on the sold loans and will owe CBP a loss-sharing payment capped at 0.5% of the original pool balance if losses exceed a specified threshold, established on a pool-by-pool basis. The Company provides SBNA with the first right to review and approve consumer vehicle lease applications, subject to volume constraints, under terms of a flow agreement. The Company has indemnified SBNA for potential credit and residual losses on $48,226 of leases that had been originated by SBNA under this program but were subsequently determined not to meet SBNA’s underwriting requirements. This indemnification agreement is supported by an equal amount of cash collateral posted by the Company in an SBNA bank account. The collateral account balance is included in restricted cash in the Company's condensed consolidated balance sheets. The Company additionally has agreed to indemnify SBNA for residual losses, up to a cap, on certain leases originated under the flow agreement since September 24, 2014 for which SBNA and the Company had differing residual value expectations at lease inception. In connection with the bulk sale of Chrysler Capital leases (Note 4), the Company is obligated to make quarterly payments to the purchaser sharing residual losses for lease terminations with losses over a specific percentage threshold. The estimated fair value of this guarantee was $1,992 as of March 31, 2015 (Note 14). On March 31, 2015, the Company executed a forward flow asset sale agreement with a third party under terms of which the Company is committed to selling at least $200,000 of charged off loan receivables in bankruptcy status. Legal Proceedings Periodically, the Company is party to or otherwise involved in various lawsuits and other legal proceedings that arise in the ordinary course of business. On August 26, 2014, a purported securities class action lawsuit was filed in the United States District Court, Southern District of New York. On October 6, 2014, another purported securities class action lawsuit was filed in the District Court of Dallas County, Texas and was subsequently removed to the United States District Court, Northern District of Texas. Both lawsuits were filed against the Company, certain of its current and former directors and executive officers and certain institutions that served as underwriters in the Company's initial public offering. Each lawsuit was brought by a purported stockholder of the Company seeking to represent a class consisting of all those who purchased or otherwise acquired securities pursuant and/or traceable to SCUSA's Registration Statement and Prospectus issued in connection with the initial public offering. Each complaint alleges that the Registration Statement and Prospectus contained misleading statements concerning the Company’s auto lending business and underwriting practices. Each lawsuit asserts claims under Section 11 and Section 15 of the Securities Act of 1933 and seeks damages and other relief. On February 17, 2015, the purported class action lawsuit pending in the United States District Court, Northern District of Texas, was voluntarily dismissed without prejudice. Further, the Company is party to or are otherwise involved periodically in reviews, investigations, and proceedings (both formal and informal), and information-gathering requests, by government and self-regulatory agencies, including the Federal Reserve, the CFPB, the DOJ, the SEC, the FTC and various state regulatory agencies. Currently, such proceedings include a civil subpoena from the DOJ under FIRREA requesting the production of documents and communications that, among other things, relate to the underwriting and securitization of nonprime auto loans since 2007. Additionally, on October 28, 2014, the Company received a preservation letter and request for documents from the Commission requesting the preservation and production of documents and communications that, among other things, relate to the underwriting and securitization of auto loans since January 1, 2011. The Company also has received civil subpoenas from various state Attorneys General requesting similar documents and communications. The Company is complying with the requests for information and document preservation. On February 25, 2015, the Company entered into a consent order with the DOJ, approved by the United States District Court for the Northern District of Texas, that resolves the DOJ's claims against the Company that certain of its repossession and collection activities during the period of time between January 2008 and February 2013 violated the SCRA. The consent order requires SCUSA to pay a civil fine in the amount of $55 , as well as at least $9,360 to affected service members consisting of $10 plus compensation for any lost equity (with interest) for each repossession by SCUSA and $5 for each instance where SCUSA sought to collect repossession-related fees on accounts where a repossession was conducted by a prior account holder, as well as requires the Company to undertake additional remedial measures. The Company does not believe that there are any proceedings, threatened or pending, that, if determined adversely, would have a material adverse effect on the consolidated financial position, results of operations, or liquidity of the Company.

Related-Party Transactions

Related-Party Transactions	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related-Party Transactions	Related-Party Transactions Related-party transactions not otherwise disclosed in these footnotes to the condensed consolidated financial statements include the following: Interest expense, including unused fees, for affiliate lines/letters of credit for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended March 31, 2015 March 31, 2014 Line of credit agreement with Santander - New York Branch (Note 6) $ 25,484 $ 24,874 Line of credit agreement with SHUSA (Note 6) 1,290 363 Letter of credit facility with Santander - New York Branch — 125 Accrued interest for affiliate lines/letters of credit at March 31, 2015 and December 31, 2014 , was as follows: March 31, December 31, 2014 Line of credit agreement with Santander - New York Branch (Note 6) $ 8,670 $ 7,750 Line of credit agreement with SHUSA (Note 6) 230 242 Letter of credit facility with Santander - New York Branch — 128 The Company has derivative financial instruments with Santander and affiliates with outstanding notional amounts of $15,865,525 and $16,330,771 at March 31, 2015 and December 31, 2014 , respectively (Note 8). The Company had a collateral overage on derivative liabilities with Santander and affiliates of $41,360 and $32,118 at March 31, 2015 and December 31, 2014 , respectively. Interest expense on these agreements includes amounts totaling $17,242 and $8,881 for the three months ended March 31, 2015 and 2014, respectively. Until October 1, 2014, the Company had an agreement with SBNA whereby the Company provided SBNA with the first right to review and assess Chrysler dealer lending opportunities and, if SBNA elected, to provide the proposed financing. The Company provided servicing on all loans originated under this arrangement and was eligible to receive a servicer performance payment based on performance of the serviced loans. The Company also provided servicing on dealer loans sold to SBNA that were not subject to the servicer performance payment. Servicing fee income recognized on receivables from dealers sold to SBNA or originated by SBNA totaled $801 for the three months ended March 31, 2014 , and the Company received $464 for the three months ended March 31, 2014 in servicer performance payments. Effective October 1, 2014, the origination and servicing agreements were terminated and replaced with revised agreements requiring SCUSA to permit SBNA first right to review and assess Chrysler Capital dealer lending opportunities and requiring SBNA to pay SCUSA a Relationship Management Fee based upon the performance and yields of Chrysler Capital dealer loans held by SBNA. As of March 31, 2015 and December 31, 2014 , the Company had relationship management fees receivable from SBNA of $472 and $450 , respectively. The Company recognized $1,623 of relationship management fee income for the three months ended March 31, 2015 . These agreements also transferred the servicing of all Chrysler Capital receivables from dealers, including receivables held by SBNA and by SCUSA, from SCUSA to SBNA. Servicing fee expense under this new agreement totaled $86 for the three months ended March 31, 2015 . As of March 31, 2015 and December 31, 2014 , the Company had $30 and $28 , respectively, of servicing fees payable to SBNA. The Company received a $9,000 referral fee in connection with the original arrangement and was amortizing the fee into income over the ten -year term of the agreement. The remaining balance of the referral fee SBNA paid to SCUSA in connection with the original sourcing and servicing agreement is considered a referral fee in connection with the new agreements and will continue to be amortized into income through the July 1, 2022 termination date of the new agreements. As of March 31, 2015 and December 31, 2014 , the unamortized fee balance was $7,425 and $7,650 , respectively. The Company recognized $225 of income related to the referral fee for each of the quarters ended March 31, 2015 and 2014 . The Company also has agreements with SBNA to service auto retail installment contracts and recreational and marine vehicle portfolios. Servicing fee income recognized under these agreements totaled $1,944 and $865 for the three months ended March 31, 2015 and 2014 , respectively. Other information on the serviced auto loan and retail installment contract portfolios for SBNA as of March 31, 2015 and December 31, 2014 is as follows: March 31, December 31, Total serviced portfolio $ 843,475 $ 896,300 Cash collections due to owner 22,874 21,415 Servicing fees receivable 2,073 2,171 During 2014 , the Company entered into a flow agreement with SBNA whereby SBNA has the first right to review and approve Chrysler Capital consumer vehicle lease applications. SCUSA may review any applications declined by SBNA for the Company’s own portfolio. The Company provides servicing and receives an origination fee on all leases originated under this agreement. Pursuant to the Chrysler Agreement, the Company pays Chrysler on behalf of SBNA for residual gains and losses on the flowed leases. The Company also services leases it sold to SBNA in 2014. Origination and servicing fee income recognized on leases originated and serviced for SBNA totaled $5,624 and $1,457 , respectively, for the three months ended March 31, 2015 and $3,685 and $94 , respectively, for the three months ended March 31, 2014 . Other information on the consumer vehicle lease portfolio serviced for SBNA as of March 31, 2015 and December 31, 2014 is as follows: March 31, December 31, 2014 Total serviced portfolio $ 2,328,240 $ 1,989,967 Lease fundings due from owner 6,038 3,365 Origination and servicing fees receivable 3,169 10,345 Revenue share reimbursement receivable 3,345 1,694 On June 30, 2014, the Company entered into an indemnification agreement with SBNA whereby SCUSA indemnifies SBNA for any credit or residual losses on a pool of $48,226 in leases originated under the flow agreement. The covered leases are non-conforming units because they did not meet SBNA’s credit criteria at origination. At time of the agreement, SCUSA established a $48,226 collateral account with SBNA in restricted cash that will be released over time to SBNA, in the case of losses, and SCUSA, in the case of payments and sale proceeds. As of March 31, 2015 and December 31, 2014 , the balance in the collateral account was $42,570 and $44,805 , respectively. Produban Servicios Informaticos Generales S.L., a Santander affiliate, is under contract with the Company to provide professional services, telecommunications, and internal and/or external applications. Expenses incurred, which are included as a component of data processing, communications and other expenses, totaled $102 and $22 for the three months ended March 31, 2015 and 2014 , respectively. During the three months ended March 31, 2015 and 2014 , the Company originated $7,626 and $704 , respectively, in personal revolving loans under terms of an MSA with a company in which it has a cost method investment of $6,000 and holds a warrant to increase its ownership if certain vesting conditions are satisfied. The MSA enables SCUSA to review credit applications of retail store customers. The Company paid certain expenses incurred by the Company's Chairman and CEO in the operation of a private plane in which he owns a partial interest when used for SCUSA business within the contiguous 48 states. Under this practice, payment is based on a set flight time hourly rate, and the amount of reimbursement is not subject to a maximum cap per fiscal year. For the three months ended March 31, 2015 and 2014 , the Company paid $183 and $273 , respectively, to Meregrass, Inc., the company managing the plane's operations, with an average rate of $5.8 per hour. The following members of management have a minority equity investment in a property in which the Company leases 373,000 square feet as its corporate headquarters: Chairman and CEO, President and Chief Financial Officer, and a member of the Board of Directors who is also a Santander employee. For the three months ended March 31, 2015 and 2014, the Company paid $522 and zero in lease payments on this property. Future minimum lease payments for the 12 year term of the lease total $83,033 . The Company is party to certain agreements with a third party retailer whereby the Company is committed to purchase receivables originated by the retailer for an initial term ending in April 2020 and renewable through April 2022 at the retailer's option. In November 2014, Capmark, a company of which affiliates of Centerbridge own an approximately 32% interest, acquired the retailer. Prior to SCUSA's IPO in January 2014, Centerbridge had a 7% indirect ownership interest in SCUSA. Immediately after the IPO, Centerbridge had an approximately 1% interest in SCUSA, which had decreased to less than 1% by December 31, 2014 and further decreased to zero in the first quarter of 2015. Further, a member of SCUSA's board of directors is a member of Centerbridge management and also serves on the board of directors of Capmark. During the three months ended March 31, 2015, the Company advanced $158,229 to, and received $277,360 in payments on, receivables originated under its agreements with the retailer. At March 31, 2015 and December 31, 2014 , the Company had tax indemnification payments receivable of $5,472 and $5,504 , respectively, representing reimbursement of tax indemnification payments made to the original equity investors in two investment partnerships now owned by the Company. One of the investors, Centerbridge, also was an investor in SCUSA until the first quarter of 2015. These payments are expected to be recovered through tax refunds passed through to the Company as the original investors recognize tax losses related to the investments.

Computation of Basic and Dilute

Computation of Basic and Diluted Earnings per Common Share (As Restated)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings per Common Share (As Restated)	Computation of Basic and Diluted Earnings per Common Share (As Restated) Earnings per common share is computed using the two-class method required for participating securities. Restricted stock awards are considered to be participating securities because holders of such shares have non-forfeitable dividend rights in the event of a declaration of a dividend on the Company’s common shares. For the three months ended March 31, 2015 , the calculation of earnings per share excludes 1,512,091 employee stock option awards as the effect of those securities would be anti-dilutive. Three Months Ended 2015 2014 Earnings per common share Net income $ 242,445 $ 137,443 Weighted average number of common shares outstanding before restricted participating shares (in thousands) 348,955 347,518 Weighted average number of participating restricted common shares outstanding (in thousands) 467 584 Weighted average number of common shares outstanding (in thousands) 349,422 348,102 Earnings per common share $ 0.69 $ 0.39 Earnings per common share - assuming dilution Net income $ 242,445 $ 137,443 Weighted average number of common shares outstanding (in thousands) 349,422 348,102 Effect of employee stock-based awards (in thousands) 7,232 8,223 Weighted average number of common shares outstanding - assuming dilution (in thousands) 356,654 356,325 Earnings per common share - assuming dilution $ 0.68 $ 0.39

Fair Value of Financial Instrum

Fair Value of Financial Instruments (As Restated)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments (As Restated)	Fair Value of Financial Instruments (As Restated) Fair value measurement requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs and also establishes a fair value hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value as follows: Level 1 inputs are quoted prices in active markets for identical assets or liabilities that can be accessed as of the measurement date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 inputs are those other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3 inputs are those that are unobservable for the asset or liability and are used to measure fair value to the extent relevant observable inputs are not available. Fair value estimates, methods, and assumptions are as follows: March 31, 2015 December 31, 2014 Level Carrying Estimated Carrying Estimated Cash and cash equivalents (a) 1 $ 26,952 $ 26,952 $ 33,157 $ 33,157 Receivables held for sale (b) 2 1,042,514 1,102,620 46,586 46,586 Finance receivables held for investment, net (c) 3 24,547,674 26,390,127 23,911,649 25,576,337 Restricted cash (a) 1 2,687,304 2,687,304 1,920,857 1,920,857 Notes payable — credit facilities (d) 3 7,338,550 7,338,550 6,402,327 6,402,327 Notes payable — secured structured financings (e) 2 18,000,121 18,104,855 17,718,974 17,810,062 Notes payable — related party (f) 3 4,375,000 4,375,000 3,690,000 3,690,000 (a) Cash and cash equivalents and restricted cash — The carrying amount of cash and cash equivalents, including restricted cash, is at an approximated fair value as the instruments mature within 90 days or less and bear interest at market rates. (b) Receivables held for sale — Receivables held for sale are carried at the lower of cost or market, as determined on an aggregate basis. The estimated fair value is based on the prices obtained or expected to be obtained in the subsequent sales usually in the following month. (c) Finance receivables held for investment, net — The carrying value and estimated fair value of finance receivables held for investment, net are reported at the aggregate carrying value and estimated fair value of the following financial instruments: • Retail installment contracts held for investment — Retail installment contracts held for investment are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar contracts with similar credit risks. • Personal loans, net — Personal loans are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar loans with similar credit risks. • Receivables from dealers held for investment, net — Receivables from dealers held for investment are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar receivables with similar credit risks. • Capital lease receivables, net — Capital lease receivables are carried at amortized cost, net of the allowance for lease losses. The estimated fair value is calculated based on estimated market rates for similar contracts with similar credit risks. (d) Notes payable — credit facilities — The carrying amount of notes payable related to revolving credit facilities is estimated to approximate fair value. Management believes that the terms of these credit agreements approximate market terms for similar credit agreements. (e) Notes payable — secured structured financings — The estimated fair value of notes payable related to secured structured financings is calculated based on market quotes for the Company’s publicly traded debt and estimated market rates currently available from recent transactions involving similar debt with similar credit risks. (f) Notes payable — related party — The carrying amount of notes payable to a related party is estimated to approximate fair value. Management believes that the terms of these credit agreements approximate market terms for similar credit agreements. The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2015 and December 31, 2014 , and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2015 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — trading interest rate caps (a) $ 9,275 $ — $ 9,275 $ — Due from affiliates — trading interest rate caps (a) 22,310 — 22,310 — Due from affiliates — cash flow hedging interest rate swaps (a) 111 — 111 — Other liabilities — trading options for interest rate caps (a) 9,304 — 9,304 — Due to affiliates — trading options for interest rate caps (a) 22,310 — 22,310 — Other liabilities — cash flow hedging interest rate swaps (a) 5,716 — 5,716 — Due to affiliates — cash flow hedging interest rate swaps (a) 10,810 — 10,810 — Other liabilities — trading interest rate swaps (a) 3,514 — 3,514 — Due to affiliates — trading interest rate swaps (a) 11,253 — 11,253 — Other liabilities — total return swap (b) 1,422 — 1,422 — Other liabilities — total return settlement (a) 59,588 — — 59,588 Residual guarantee liability (Note 11) 1,992 — — 1,992 Fair Value Measurements at December 31, 2014 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — trading interest rate caps (a) $ 14,160 — 14,160 — Due from affiliates — trading interest rate caps (a) 35,602 — 35,602 — Other assets — cash flow hedging interest rate swaps (a) 2,796 — 2,796 — Due from affiliates — cash flow hedging interest rate swaps (a) 4,823 — 4,823 — Other assets — trading interest rate swaps (a) 150 — 150 — Due from affiliates — trading interest rate swaps (a) 385 — 385 — Other liabilities — trading options for interest rate caps (a) 14,204 — 14,204 — Due to affiliates — trading options for interest rate caps (a) 35,602 — 35,602 — Other liabilities — cash flow hedging interest rate swaps (a) 443 — 476 — Due to affiliates — cash flow hedging interest rate swaps (a) 3,316 — 3,316 — Other liabilities — trading interest rate swaps (a) 276 — 243 — Due to affiliates — trading interest rate swaps (a) 12,467 — 12,467 — Other liabilities — total return swap (b) 1,736 — 1,736 — Other liabilities — total return settlement (a) 48,893 — — 48,893 (a) The valuation is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs. The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurement of its derivatives. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings and guarantees. The Company utilizes the exception in ASC 820-10-35-18D (commonly referred to as the “portfolio exception”) with respect to measuring counterparty credit risk for instruments (Note 8). (b) The total return swap is valued based on the estimated market value of the underlying bonds pledged to the associated credit facility. There were no amounts transferred into or out of Level 3 during the three months ended March 31, 2015 and 2014 , respectively. The table below presents the changes in all Level 3 balances for the three months ended March 31, 2015 and 2014 , respectively: Total Return Settlement Fair value, December 31, 2014 $ 48,893 Settlements (1,260 ) Losses recognized in earnings 11,955 Fair value, March 31, 2015 $ 59,588 Total Return Settlement Fair value, December 31, 2013 $ 50,385 Settlements (2,788 ) Losses recognized in earnings 1,673 Fair value, March 31, 2014 $ 49,270 The following table presents the Company’s assets and liabilities that are measured at fair value on a nonrecurring basis at March 31, 2015 and December 31, 2014 , and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2015 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — vehicles $ 159,613 $ — $ 159,613 $ — Fair Value Measurements at December 31, 2014 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — vehicles $ 134,926 $ — $ 134,926 $ — The Company estimates the fair value of its vehicles, which are obtained either through repossession or lease termination, using historical auction rates and current market levels of used car prices.

Employee Benefit Plans

Employee Benefit Plans	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Employee Benefit Plans	Employee Benefit Plans SCUSA Compensation Plan — Beginning in 2012, the Company granted stock options to certain executives, other employees, and independent directors under the MEP. The Plan was administered by the Board of Directors and enabled the Company to make stock awards up to a total of approximately 29 million common shares (net of shares canceled and forfeited), or 8.5% of the equity invested in the Company as of December 31, 2011. The MEP expired on January 31, 2015, and accordingly, no further awards will be made under this plan. In December 2013, the Board established the Omnibus Incentive Plan, which enables the Company to grant awards of nonqualified and incentive stock options, stock appreciation rights, restricted stock awards, restricted stock units and other awards that may be settled in or based upon the value of the Company's common stock up to a total of 5,192,640 common shares. Stock options granted have an exercise price based on the estimated fair market value of the Company’s common stock on the grant date. The stock options expire after ten years and include both time vesting options and performance vesting options. The fair value of the stock options is amortized into income over the vesting period as time and performance vesting conditions are met. Under the Management Shareholders Agreement entered into by certain employees, no shares obtained through exercise of stock options could be transferred until the later of December 31, 2016, and the Company’s execution of an IPO (the later date of which is referred to as the Lapse Date). Until the Lapse Date, if an employee were to leave the Company, the Company would have the right to repurchase any or all of the stock obtained by the employee through option exercise. If the employee were terminated for cause (as defined in the Plan) or voluntarily left the Company without good reason (as defined in the Plan), in each case, prior to the Lapse Date the repurchase price would be the lower of the strike price or fair market value at the date of repurchase. If the employee were terminated without cause or voluntarily left the Company with good reason, in each case, prior to the Lapse Date the repurchase price is the fair market value at the date of repurchase. Management believes the Company’s repurchase right caused the IPO event to constitute an implicit vesting condition and therefore did not record any stock compensation expense until the date of the IPO. On December 28, 2013, the Board approved certain changes to the Plan and the Management Shareholders Agreement, including acceleration of vesting for certain employees, removal of transfer restrictions for shares underlying a portion of the options outstanding under the Plan, and addition of transfer restrictions for shares underlying another portion of the outstanding options. All of the changes were contingent on, and effective upon, the Company’s execution of an IPO and, as such, became effective upon pricing of the IPO on January 22, 2014. Also, on December 28, 2013, the Company granted 583,890 shares of restricted stock to certain executives under terms of the Omnibus Incentive Plan. Compensation expense related to this restricted stock is recognized over a five -year vesting period, with $604 recorded for each of the three -month periods ended March 31, 2015 and 2014 . On January 23, 2014, the Company executed an IPO, in which selling stockholders offered and sold to the public 85,242,042 shares of common stock at a price of $24.00 per share. The Company received no proceeds from the initial public offering. Stock-based compensation expense totaling $117,770 related to vested options was recognized upon the IPO, including expense related to accelerated vesting for certain executives of $33,845 . Also, in connection with the IPO, the Company granted additional stock options under the Plan to certain executives, other employees, and an independent director with an estimated compensation cost of $10,216 , which is being recognized over the awards' vesting period of five years for the employees and three years for the director. Additional stock option grants have been made during the three months ended March 31, 2015 to employees; the estimated compensation costs associated with these additional grants is $1,074 and will be recognized over the vesting periods of the awards. A summary of the Company’s stock options and related activity as of and for the three months ended March 31, 2015 is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Options outstanding at January 1, 2015 21,357,911 $ 10.82 7.2 $ 187,637 Granted 126,684 22.72 Exercised (964,865 ) 9.57 11,332 Expired — — Forfeited (87,808 ) 14.84 Options outstanding at March 31, 2015 20,431,922 10.94 6.9 249,262 Options exercisable at March 31, 2015 16,150,877 10.08 6.8 210,968 In connection with compensation restrictions imposed on certain executive officers and other employees by the European Central Bank under the Capital Requirements Directive IV prudential rules, which require a portion of such officers' and employees' variable compensation to be paid in the form of equity, the Company granted RSUs in February and April 2015. A portion of the RSUs vested immediately upon grant, and a portion will vest annually over the next three years . After vesting, the stock obtained must be held for one year .

Shareholders' Equity

Shareholders' Equity	3 Months Ended
	Mar. 31, 2015
Equity [Abstract]
Shareholders' Equity	Shareholders' Equity Treasury Stock The Company had 52,141 shares of treasury stock outstanding with a cost of $983 as of March 31, 2015 and December 31, 2014 . Prior to the IPO, the Company repurchased 3,154 shares as a result of an employee leaving the company. Additionally, 48,987 shares were withheld in December 2014 to cover income taxes related to the vesting of RSUs awarded to certain executive officers. The value of the treasury stock is immaterial and included within additional paid-in-capital. Accumulated Other Comprehensive Income (Loss) A summary of changes in accumulated other comprehensive income (loss), net of tax, for the three months ended March 31, 2015 and 2014 is as follows: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Beginning balance, unrealized gains (losses) on cash flow hedges $ 3,553 $ (2,853 ) Other comprehensive income (loss) before reclassifications (19,791 ) 412 Amounts reclassified out of accumulated other comprehensive income (loss) (a) 6,948 1,676 Ending balance, unrealized losses on cash flow hedges $ (9,290 ) $ (765 ) (a) Amounts reclassified out of accumulated other comprehensive income (loss) consist of the following: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Reclassification Amount reclassified Income statement line item Amount reclassified Income statement line item Cash flow hedges: Settlements of derivatives $ 11,071 Interest expense $ 2,664 Interest expense Tax expense (benefit) (4,123 ) (988 ) Net of tax $ 6,948 $ 1,676 Dividend Restrictions The Dodd-Frank Act requires certain banks and bank holding companies, including SHUSA, to perform a stress test and submit a capital plan to the Federal Reserve on an annual basis. On March 11, 2015, the FRB informed SHUSA that, based on qualitative concerns, the FRB objected to SHUSA’s capital plan pursuant to CCAR that SHUSA had previously submitted to the FRB. This objection followed the FRB's objection to the capital plan submitted the previous year, following which objection SHUSA had entered into a written agreement with the FRB memorializing discussions under which, among other things, SHUSA is prohibited from allowing its non-wholly-owned nonbank subsidiaries, including the Company, to declare or pay any dividend, or to make any capital distribution, until such time as SHUSA has submitted to the FRB a capital plan and the FRB has issued a written non-objection to the plan, or the FRB otherwise issues its written non-objection to the proposed capital action. The Company will not pay any future dividends until such time as the FRB issues a written non-objection to a capital plan submitted by SHUSA or the FRB otherwise issues its written non-objection to the payment of a dividend by the Company.

Description of Business, Basi24

Description of Business, Basis of Presentation, and Significant Accounting Policies and Practices (Policies)	3 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying condensed consolidated financial statements include the accounts of the Company and its subsidiaries, including certain Trusts, which are considered VIEs. The Company also consolidates other VIEs for which it was deemed the primary beneficiary. All intercompany balances and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements as of March 31, 2015 and December 31, 2014 , and for the three months ended March 31, 2015 and 2014 , have been prepared in accordance with U.S. GAAP for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, these financial statements contain all adjustments, consisting of normal recurring accruals, necessary to present fairly the financial position, results of operations and cash flows for the periods indicated. Results of operations for the periods presented herein are not necessarily indicative of results of operations for the entire year. These financial statements should be read in conjunction with the Company’s Annual Report for the year ended December 31, 2014. Certain prior year amounts have been reclassified to conform to current year presentation; specifically, retail installment contracts held for investment, personal loans, receivables from dealers, and capital lease receivables, which previously were reported as separate line items in the condensed consolidated balance sheet, now are reported in aggregate in the condensed consolidated balance sheet as finance receivables held for investment, with disclosure of the components in Note 3 – Finance Receivables and Note 4 – Leases. Additionally, related-party assets and liabilities, which previously were disclosed separately within certain line items in the condensed consolidated balance sheet, are now reported as separate line items in the condensed consolidated balance sheet. The classification of related-party assets and liabilities reported in the condensed consolidated balance sheets as of March 31, 2015 and December 31, 2014 is as follows: Related-Party Assets and Liabilities Classification as of March 31, 2015 December 31, 2014 Related party taxes receivable Federal, state and other income taxes receivable Due from affiliates Other assets Notes payable – related party Notes payable – credit facilities Related party taxes payable Federal, state and other income taxes payable Due to affiliates Accrued interest payable The reclassifications in the condensed consolidated balance sheets also are reflected in the corresponding categories in the condensed consolidated statements of cash flows. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities as of the date of the financial statements and the amount of revenue and expenses during the reporting periods. Actual results could differ from those estimates and those differences may be material. These estimates include the determination of credit loss allowance, discount accretion, impairment, expected end-of-term lease residual values, values of repossessed assets, and income taxes. These estimates, although based on actual historical trends and modeling, may potentially show significant variances over time.
Business Segment Information	Business Segment Information The Company has one reportable segment: Consumer Finance, which includes the Company’s vehicle financial products and services, including retail installment contracts, vehicle leases, and dealer loans, as well as financial products and services related to motorcycles, RVs, and marine vehicles. It also includes the Company’s personal loan and point-of-sale financing operations.
Recently Adopted Accounting Standards and Recent Accounting Pronouncements	Recently Adopted Accounting Standards In June 2014, the FASB issued ASU 2014-11, Repurchase-to-Maturity Transactions, Repurchase Financings, and Disclosures. The standard requires entities to account for repurchase-to-maturity transactions as secured borrowings, eliminates accounting guidance on linked repurchase financing transactions, and expands disclosure requirements related to certain transfers of financial assets that are accounted for as secured borrowings. This guidance became effective for the Company January 1, 2015 and implementation did not have a significant impact on the Company’s financial position, results of operations, or cash flows. Recent Accounting Pronouncements In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, which provides guidance on a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers. This guidance currently is scheduled to become effective for fiscal years beginning after December 15, 2016; however, the FASB recently proposed a one-year deferral of the effective date, subject to due process. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements. In June 2014, the FASB issued ASU 2014-12, Accounting for Share-Based Payments When the Terms of an Award That a Performance Target Could be Achieved after the Requisite Service Period. This standard affects entities that issue share-based payments when the terms of an award stipulate that a performance target could be achieved after an employee completes the requisite service period. This guidance is effective for fiscal years beginning after December 15, 2015. The Company is currently evaluating the impact of the adoption on its condensed consolidated financial statements. In January 2015, the FASB issued ASU 2015-01, Income Statement - Extraordinary and Unusual Items. This standard simplifies income statement classification by removing the concept of extraordinary items from U.S. GAAP, and as a result, items that are both unusual and infrequent no longer will be separately reported net of tax after continuing operations. This guidance is effective for periods beginning after December 15, 2015. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements. In February 2015, the FASB issued ASU 2015-02, Consolidation: Amendments to the Consolidation Analysis. This ASU changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. This guidance is effective for periods beginning after December 15, 2015. The Company is in the process of evaluating the impacts of the adoption of this ASU. In April 2015, the FASB issued ASU 2015-03, Imputation of Interest . This ASU requires that debt issuance costs, as well as discounts arising from the imputation of interest, be recorded as part of the basis of the related note, rather than as a separate asset or liability. The guidance should be applied retrospectively and will be effective for fiscal years beginning after December 31, 2015. The Company does not expect the adoption to have a material impact to the condensed consolidated financial statements.

Corrections of Errors (Tables)

Corrections of Errors (Tables)	3 Months Ended
	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections	The following table summarizes the impacts of the corrections on the condensed consolidated balance sheets as of March 31, 2015 and December 31, 2014: March 31, 2015 As Originally Corrections As Corrections As Finance receivables held for sale, net $ 1,045,869 $ — $ 1,045,869 $ (3,355 ) $ 1,042,514 Finance receivables held for investment, net 24,650,372 (12,198 ) 24,638,174 (90,500 ) 24,547,674 Leased vehicles, net 5,042,419 — 5,042,419 (17,310 ) 5,025,109 Federal, state and other income taxes receivable 124,545 — 124,545 (62 ) 124,483 Deferred tax asset 19,367 436 19,803 (1,452 ) 18,351 Intangible assets, net 53,590 — 53,590 (16,800 ) 36,790 Due from affiliates 90,351 — 90,351 35,789 126,140 Other assets 452,272 — 452,272 21,219 473,491 Total assets 34,665,571 (11,762 ) 34,653,809 (72,471 ) 34,581,338 Deferred tax liabilities, net 509,428 (4,117 ) 505,311 (43,919 ) 461,392 Due to affiliates 47,812 — 47,812 35,789 83,601 Other liabilities 151,441 — 151,441 6,952 158,393 Total liabilities 30,815,090 (4,117 ) 30,810,973 (1,178 ) 30,809,795 Retained earnings 2,280,037 (7,645 ) 2,272,392 (71,293 ) 2,201,099 Total stockholders’ equity 3,850,481 (7,645 ) 3,842,836 (71,293 ) 3,771,543 Total liabilities and equity 34,665,571 (11,762 ) 34,653,809 (72,471 ) 34,581,338 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. December 31, 2014 As Originally Corrections As Corrections As Finance receivables held for sale, net $ 46,585 $ — $ 46,585 $ 1 $ 46,586 Finance receivables held for investment, net 23,915,551 56,508 23,972,059 (60,410 ) 23,911,649 Leased vehicles, net 4,862,783 — 4,862,783 (14,190 ) 4,848,593 Federal, state and other income taxes receivable 502,035 — 502,035 (3,735 ) 498,300 Related party taxes receivable 459 — 459 8 467 Deferred tax asset 21,244 (2,164 ) 19,080 5,491 24,571 Intangible assets, net 53,682 — 53,682 (16,800 ) 36,882 Due from affiliates 102,457 — 102,457 39,094 141,551 Other assets 403,416 — 403,416 22,772 426,188 Total assets 32,342,176 54,344 32,396,520 (27,769 ) 32,368,751 Accounts payable and accrued expenses 315,130 — 315,130 9,500 324,630 Federal, state and other income taxes payable 319 — 319 416 735 Deferred tax liabilities, net 492,303 19,021 511,324 (48,197 ) 463,127 Due to affiliates 48,688 — 48,688 39,737 88,425 Other liabilities 98,654 — 98,654 38,231 136,885 Total liabilities 28,783,827 19,021 28,802,848 39,687 28,842,535 Retained earnings 1,990,787 35,323 2,026,110 (67,456 ) 1,958,654 Total stockholders’ equity 3,558,349 35,323 3,593,672 (67,456 ) 3,526,216 Total liabilities and equity 32,342,176 54,344 32,396,520 (27,769 ) 32,368,751 (a) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 issued on March 2, 2015. (b) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on the Company's assets and liabilities related to VIEs included in the condensed consolidated financial statements as of March 31, 2015 and December 31, 2014: March 31, 2015 As Originally Corrections As Corrections As Finance receivables held for sale $ — $ — $ — $ 1,068,168 $ 1,068,168 Finance receivables held for investment, net 21,823,803 53,294 21,877,097 600,245 22,477,342 Leased vehicles, net 5,042,419 — 5,042,419 (17,310 ) 5,025,109 Various other assets 2,393,301 — 2,393,301 (1,859,587 ) 533,714 Notes payable 29,695,230 — 29,695,230 26,420 29,721,650 Various other liabilities 2,086 — 2,086 61,163 63,249 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. December 31, 2014 As Originally Corrections As Corrections As Finance receivables held for investment, net $ 21,366,121 $ 66,163 $ 21,432,284 $ 560,617 $ 21,992,901 Leased vehicles, net 4,862,783 — 4,862,783 (14,190 ) 4,848,593 Various other assets 1,283,280 — 1,283,280 (727,771 ) 555,509 Notes payable 27,796,999 — 27,796,999 25,175 27,822,174 Various other liabilities — — — 55,795 55,795 (a) Originally reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2014 issued on March 2, 2015. (b) Reported amounts included in the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of income and comprehensive income for the three months ended March 31, 2015 and 2014: Three Months Ended March 31, 2015 As Originally Corrections As Corrections As Interest on finance receivables and loans $ 1,230,002 $ — $ 1,230,002 $ (36,981 ) $ 1,193,021 Leased vehicle income 332,946 (101,330 ) 231,616 — 231,616 Total finance and other interest income 1,570,289 (101,330 ) 1,468,959 (36,981 ) 1,431,978 Leased vehicle expense 273,064 (101,330 ) 171,734 3,119 174,853 Net finance and other interest income 1,148,369 — 1,148,369 (40,100 ) 1,108,269 Provision for credit losses 605,981 68,706 674,687 (42,840 ) 631,847 Net finance and other interest income after provision for credit losses 542,388 (68,706 ) 473,682 2,740 476,422 Net finance and other interest income after provision for credit losses and profit sharing 528,872 (68,706 ) 460,166 2,740 462,906 Investment gains, net 21,247 — 21,247 346 21,593 Fees, commissions, and other 101,133 — 101,133 2,665 103,798 Total other income (loss) 147,183 — 147,183 3,011 150,194 Other operating costs 86,013 — 86,013 2,453 88,466 Total operating expenses 245,379 — 245,379 2,453 247,832 Income before income taxes 430,676 (68,706 ) 361,970 3,298 365,268 Income tax expense 141,426 (25,738 ) 115,688 7,135 122,823 Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Comprehensive income $ 276,407 $ (42,968 ) $ 233,439 $ (3,837 ) $ 229,602 Net income per common share (basic) $ 0.83 $ (0.13 ) $ 0.70 $ (0.01 ) $ 0.69 Net income per common share (diluted) $ 0.81 $ (0.12 ) $ 0.69 $ (0.01 ) $ 0.68 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2016 issued on May 5, 2016. Three Months Ended March 31, 2014 As Originally Corrections As Corrections As Interest on finance receivables and loans $ 1,140,329 $ — $ 1,140,329 $ (36,806 ) $ 1,103,523 Leased vehicle income 147,123 (40,915 ) 106,208 3,261 109,469 Total finance and other interest income 1,287,702 (40,915 ) 1,246,787 (33,545 ) 1,213,242 Leased vehicle expense 120,069 (40,915 ) 79,154 2,181 81,335 Net finance and other interest income 1,043,187 — 1,043,187 (35,726 ) 1,007,461 Provision for credit losses 698,594 (93,874 ) 604,720 (38,147 ) 566,573 Net finance and other interest income after provision for credit losses 344,593 93,874 438,467 2,421 440,888 Net finance and other interest income after provision for credit losses and profit sharing 312,432 93,874 406,306 2,421 408,727 Investment gains (losses), net 35,814 — 35,814 (1,062 ) 34,752 Total other income (loss) 135,523 — 135,523 (1,062 ) 134,461 Other operating costs 68,102 — 68,102 1,673 69,775 Total operating expenses 318,448 — 318,448 1,673 320,121 Income before income taxes 129,507 93,874 223,381 (314 ) 223,067 Income tax expense 48,041 34,511 82,552 3,072 85,624 Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Comprehensive income $ 83,554 $ 59,363 $ 142,917 $ (3,386 ) $ 139,531 Net income per common share (basic) $ 0.23 $ 0.17 $ 0.40 $ (0.01 ) $ 0.39 Net income per common share (diluted) $ 0.23 $ 0.17 $ 0.40 $ (0.01 ) $ 0.39 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of equity for the three months ended March 31, 2015 and 2014: Retained Earnings As Originally Corrections As Corrections As Balance — January 1, 2015 $ 1,990,787 $ 35,323 $ 2,026,110 $ (67,456 ) $ 1,958,654 Net income 289,250 (42,968 ) 246,282 (3,837 ) 242,445 Balance — March 31, 2015 2,280,037 (7,645 ) 2,272,392 (71,293 ) 2,201,099 Total Stockholders’ Equity As Originally Corrections As Corrections As Balance — January 1, 2015 $ 3,558,349 $ 35,323 $ 3,593,672 $ (67,456 ) $ 3,526,216 Net income 289,250 (42,968 ) 246,282 (3,837 ) 242,445 Balance — March 31, 2015 3,850,481 (7,645 ) 3,842,836 (71,293 ) 3,771,543 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. Retained Earnings As Originally Corrections As Corrections As Balance — January 1, 2014 $ 1,276,754 $ 77,435 $ 1,354,189 $ (68,503 ) $ 1,285,686 Net income 81,466 59,363 140,829 (3,386 ) 137,443 Balance — March 31, 2014 1,358,220 136,798 1,495,018 (71,889 ) 1,423,129 Total Stockholders’ Equity As Originally Corrections As Corrections As Balance — January 1, 2014 $ 2,686,832 $ 77,435 $ 2,764,267 $ (68,503 ) $ 2,695,764 Net income 81,466 59,363 140,829 (3,386 ) 137,443 Balance — March 31, 2014 2,908,018 136,798 3,044,816 (71,889 ) 2,972,927 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The following table summarizes the impacts of the corrections on our condensed consolidated statements of cash flows for the three months ended March 31, 2015 and 2014: Three Months Ended March 31, 2015 As Originally Corrections As Corrections As Cash flows from operating activities: Net income $ 289,250 $ (42,968 ) $ 246,282 $ (3,837 ) $ 242,445 Adjustments to reconcile net income to net cash provided by operating activities: Derivative mark to market 2,429 — 2,429 11,955 14,384 Provision for credit losses 605,981 68,706 674,687 (42,840 ) 631,847 Depreciation and amortization 297,521 (101,330 ) 196,191 844 197,035 Accretion of discount (234,055 ) 101,330 (132,725 ) 78,911 (53,814 ) Investment gains, net (21,247 ) — (21,247 ) (346 ) (21,593 ) Deferred tax expense (benefit) 24,463 (25,738 ) (1,275 ) 11,219 9,944 Changes in assets and liabilities: Federal income tax and other taxes 388,718 — 388,718 (4,084 ) 384,634 Other assets 7,063 — 7,063 (8,295 ) (1,232 ) Other liabilities 62,587 — 62,587 (56,479 ) 6,108 Due to/from affiliates (5,435 ) — (5,435 ) 5,285 (150 ) Net cash provided by operating activities 1,243,197 — 1,243,197 (7,667 ) 1,235,530 Cash flows from financing activities: Cash collateral posted on cash flow hedges (7,667 ) — (7,667 ) 7,667 — Net cash provided by financing activities 1,898,863 — 1,898,863 7,667 1,906,530 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2015 issued on April 29, 2015. (b) Reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2016 issued on May 5, 2016. Three Months Ended March 31, 2014 As Originally Corrections As Corrections As Cash flows from operating activities: Net income $ 81,466 $ 59,363 $ 140,829 $ (3,386 ) $ 137,443 Adjustments to reconcile net income to net cash provided by operating activities: Derivative mark to market (5,058 ) — (5,058 ) 1,673 (3,385 ) Provision for credit losses 698,594 (93,874 ) 604,720 (38,147 ) 566,573 Depreciation and amortization 139,158 (40,915 ) 98,243 1,581 99,824 Accretion of discount (197,943 ) 40,915 (157,028 ) 41,003 (116,025 ) Investment gains, net (35,814 ) — (35,814 ) 1,062 (34,752 ) Deferred tax expense (benefit) (27,128 ) 34,511 7,383 3,072 10,455 Changes in assets and liabilities: Other assets (5,536 ) — (5,536 ) 2,845 (2,691 ) Other liabilities 106,364 — 106,364 2,872 109,236 Due to/from affiliates (26,325 ) — (26,325 ) (19,325 ) (45,650 ) Net cash provided by operating activities 851,342 — 851,342 (6,750 ) 844,592 Cash flows from investing activities: Proceeds from sale of leased vehicles 11,089 — 11,089 (809 ) 10,280 Change in restricted cash (266,779 ) — (266,779 ) (15,969 ) (282,748 ) Net cash used in investing activities (2,790,813 ) — (2,790,813 ) (16,778 ) (2,807,591 ) Cash flows from financing activities: Cash collateral posted on cash flow hedges (23,528 ) — (23,528 ) 23,528 — Net cash provided by financing activities 2,041,775 — 2,041,775 23,528 2,065,303 (a) Originally reported amounts included in the Quarterly Report on Form 10-Q for the period ended March 31, 2014 issued on May 15, 2014. (b) Reported amounts included in Part II, Item 9B of the Annual Report on Form 10-K for the year ended December 31, 2015 issued on March 31, 2016. The Company has corrected its accretion methodology and has determined that the various aspects had the following impacts as of each period end balance sheet date: March 31, 2015 December 31, 2014 Overstatement of recorded investment $ 151,187 $ 140,215 Overstatement of TDR impairment (61,817 ) (56,320 ) Overstatement of finance receivables, net $ 89,370 $ 83,895 Over/(under)statement of finance receivables held for sale $ 3,355 $ (1 ) Overstatement of finance receivables held for investment, net $ 86,015 $ 83,896 This error also had the following impacts on the condensed consolidated statements of income and comprehensive income: March 31, 2015 March 31, 2014 Interest on finance receivables and loans $ 50,917 $ 37,604 Investment gains (losses), net (346 ) 1,062 Provision for credit losses (45,097 ) (36,813 ) $ 5,474 $ 1,853

Finance Receivables (As Resta26

Finance Receivables (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Summary of Finance Receivables Held for Investment	Finance receivables held for investment includes individually acquired retail installment contracts and loans, purchased receivables portfolios, and capital leases (see Note 4). The Company's portfolio of individually acquired retail installment contracts and loans held for investment was comprised of the following at March 31, 2015 and December 31, 2014 : March 31, 2015 Retail Installment Contracts Receivables from Personal Loans Unpaid principal balance $ 25,506,977 $ 102,410 $ 2,115,496 Credit loss allowance (Note 5) (2,748,526 ) (1,130 ) (352,878 ) Discount (791,354 ) — (1,972 ) Capitalized origination costs and fees 57,831 — 1,291 Net carrying balance $ 22,024,928 $ 101,280 $ 1,761,937 December 31, 2014 Retail Installment Contracts Receivables from Personal Loans Unpaid principal balance $ 24,555,106 $ 100,164 $ 2,128,769 Credit loss allowance (Note 5) (2,586,685 ) (674 ) (348,660 ) Discount (749,921 ) — (1,356 ) Capitalized origination costs and fees 52,964 — 1,024 Net carrying balance $ 21,271,464 $ 99,490 $ 1,779,777 Purchased receivables portfolios, which were acquired with deteriorated credit quality, were comprised of the following at March 31, 2015 and December 31, 2014 : March 31, December 31, 2014 Outstanding balance $ 692,656 $ 853,219 Outstanding recorded investment, net of impairment $ 530,920 $ 679,079
Changes in Accretable Yield on Purchased Receivables Portfolios	Changes in accretable yield on the Company’s purchased receivables portfolios for the periods indicated were as follows: For the Three Months Ended March 31, 2015 March 31, 2014 Balance — beginning of period $ 268,927 $ 407,490 Accretion of accretable yield (28,206 ) (68,814 ) Reclassifications from nonaccretable difference 7,223 28,504 Balance — end of period $ 247,944 $ 367,180

Leases (As Restated) (Tables)

Leases (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Leases [Abstract]
Summary of Leased Vehicles	Leased vehicles, net, which is comprised of leases originated under the Chrysler Agreement, consisted of the following as of March 31, 2015 and December 31, 2014 : March 31, December 31, Leased vehicles $ 6,667,859 $ 6,306,277 Less: accumulated depreciation (989,816 ) (816,000 ) Depreciated net capitalized cost $ 5,678,043 $ 5,490,277 Manufacturer subvention payments (660,638 ) (646,232 ) Origination fees and other costs 7,704 4,548 Net book value $ 5,025,109 $ 4,848,593
Minimum Rental Payments Due to Lessor under Operating Leases	The following summarizes the future minimum rental payments due to the Company as lessor under operating leases as of March 31, 2015 : Remainder of 2015 $ 672,708 2016 739,048 2017 294,334 2018 10,527 2019 4 Thereafter — Total $ 1,716,621
Schedule of Capital Lease Receivable	Capital lease receivables, net consisted of the following as of March 31, 2015 and December 31, 2014 : March 31, December 31, Gross investment in capital leases $ 212,898 $ 137,543 Origination fees and other 164 78 Less unearned income (69,271 ) (46,193 ) Net investment in capital leases before allowance 143,791 91,428 Less: allowance for lease losses (15,182 ) (9,589 ) Net investment in capital leases $ 128,609 $ 81,839
Schedule of Future Minimum Lease Payments Receivable for Capital Leases	The following summarizes the future minimum lease payments due to the Company as lessor under capital leases as of March 31, 2015 : Remainder of 2015 $ 38,906 2016 51,876 2017 51,826 2018 50,628 2019 19,661 Thereafter 1 Total $ 212,898

Credit Loss Allowance and Cre28

Credit Loss Allowance and Credit Quality (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Loans and Leases Receivable, Allowance [Abstract]
Summary of Activity in Loan Loss Allowance	The activity in the credit loss allowance for individually acquired loans for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Retail Installment Receivables Personal Loans Retail Installment Receivables Personal Loans Balance — beginning of period $ 2,586,685 $ 674 $ 348,660 $ 1,949,048 $ 1,090 $ 179,350 Provision for credit losses 533,014 456 97,703 511,829 (55 ) 62,129 Charge-offs (887,392 ) — (99,690 ) (718,081 ) — (40,948 ) Recoveries 543,336 — 6,205 407,777 — 2,659 Transfers to held-for-sale (27,117 ) — — — — — Balance — end of period $ 2,748,526 $ 1,130 $ 352,878 $ 2,150,573 $ 1,035 $ 203,190 The activity in the lease loss allowance for capital leases for the three months ended March 31, 2015 was as follows: Balance — beginning of period $ 9,589 Provision for lease losses 5,776 Charge-offs (1,997 ) Recoveries 1,814 Balance — end of period $ 15,182
Summary of Activity in Loan Loss Allowance Related to Purchased Receivables Portfolios	The impairment activity related to purchased receivables portfolios for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended 2015 2014 Balance — beginning of period $ 186,126 $ 210,208 Incremental provisions for purchased receivables portfolios 300 16,402 Incremental reversal of provisions for purchased receivables portfolios (5,402 ) (23,732 ) Balance — end of period $ 181,024 $ 202,878
Summary of Delinquencies	A summary of delinquencies as of March 31, 2015 and December 31, 2014 is as follows: March 31, 2015 Retail Installment Contracts Held for Investment Personal Loans Loans Acquired Individually Purchased Receivables Portfolios Total Principal, 31-60 days past due $ 1,716,139 $ 83,607 $ 1,799,746 $ 58,389 Delinquent principal over 60 days 729,274 43,414 772,688 140,636 Total delinquent principal $ 2,445,413 $ 127,021 $ 2,572,434 $ 199,025 December 31, 2014 Retail Installment Contracts Held for Investment Personal Loans Acquired Individually Purchased Receivables Portfolios Total Principal, 31-60 days past due $ 2,319,203 $ 131,634 $ 2,450,837 $ 52,452 Delinquent principal over 60 days 1,030,580 72,473 1,103,053 138,400 Total delinquent principal $ 3,349,783 $ 204,107 $ 3,553,890 $ 190,852
Summary of Credit Risk Profile	A summary of the credit risk profile of the Company’s consumer loans by FICO ® distribution, determined at origination, as of March 31, 2015 and December 31, 2014 was as follows: March 31, 2015 FICO Band Retail Installment Contracts Held for Investment (a) Personal Loans (b) <540 28.1% 3.2% 540-599 34.2% 19.2% 600-639 20.5% 21.1% >640 17.2% 56.5% December 31, 2014 FICO Band Retail Installment Contracts Held for Investment (a) Personal Loans (b) <540 26.4% 3.3% 540-599 32.6% 20.1% 600-639 20.5% 21.4% >640 20.5% 55.2% (a) Excluded from the FICO distribution is $3,414,726 and $2,945,297 as of March 31, 2015 and December 31, 2014 , respectively, as the borrowers on these loans did not have FICO scores at origination. (b) Excluded from the FICO distribution is an insignificant amount of loans to borrowers that did not have FICO scores at origination.
Summary Commercial Loan Credit Quality Indicators for Receivables from Dealers Held for Investment	Commercial loan credit quality indicators for receivables from dealers held for investment as of March 31, 2015 and December 31, 2014 were as follows: March 31, December 31, Pass $ 98,087 $ 97,903 Special Mention 4,323 2,261 Substandard — — Doubtful — — Loss — — $ 102,410 $ 100,164
Summary of Company's TDRs	The table below presents the Company’s TDRs as of March 31, 2015 and December 31, 2014 : March 31, 2015 December 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Outstanding recorded investment $ 4,404,165 $ 17,261 $ 4,044,070 $ 17,356 Impairment (1,285,957 ) (6,904 ) (1,172,149 ) (6,939 ) Outstanding recorded investment, net of impairment $ 3,118,208 $ 10,357 $ 2,871,921 $ 10,417
Summary of Performing and Nonperforming TDRs	A summary of the Company’s delinquent TDRs at March 31, 2015 and December 31, 2014 , is as follows: March 31, 2015 December 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Principal, 31-60 days past due $ 792,189 $ 1,685 $ 912,555 $ 1,595 Delinquent principal over 60 days 350,925 5,245 468,272 5,131 Total delinquent TDR principal $ 1,143,114 $ 6,930 $ 1,380,827 $ 6,726
Average Recorded Investment and Income Recognized on TDR Loans	Average recorded investment and income recognized on TDR loans are as follows: Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Average outstanding recorded investment in TDRs $ 4,224,118 $ 10,387 $ 2,591,554 $ 8,996 Interest income recognized $ 181,410 $ 589 $ 115,239 $ 329
Summary of Loan Modification Accounted as TDRs	The following table summarizes the financial effects of TDRs that occurred during the three months ended March 31, 2015 and 2014 : Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Outstanding recorded investment before TDR $ 833,523 $ 5,394 $ 505,087 $ 11,495 Outstanding recorded investment after TDR $ 841,381 $ 5,356 $ 510,544 $ 11,336 Number of contracts 48,892 4,468 31,953 14,829
Summary of Defaults in Loan Modifications Accounted as TDRs	Loan restructurings accounted for as TDRs within the previous twelve months that subsequently defaulted during the three months ended March 31, 2015 and 2014 are summarized in the following table: Three Months Ended March 31, 2015 March 31, 2014 Retail Installment Contracts Personal Loans Retail Installment Contracts Personal Loans Recorded investment in TDRs that subsequently defaulted $ 181,413 $ 1,411 $ 104,144 (a) Number of contracts 10,741 1,411 6,759 (a) (a) Subsequent defaults on personal loan TDRs were insignificant for the three months ended March 31, 2014.

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2015
Debt Disclosure [Abstract]
Schedule of Credit Facilities	The following table presents information regarding credit facilities as of March 31, 2015 and December 31, 2014 : March 31, 2015 Maturity Date(s) Utilized Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line June 2015 $ 388,435 $ 500,000 0.98% $ 558,135 $ — Warehouse line (a) Various 890,965 1,247,302 1.00% 1,305,875 32,484 Warehouse line (b) June 2016 2,465,041 4,300,000 0.93% 3,719,820 85,180 Warehouse line December 2016 1,575,977 2,500,000 1.05% 2,222,916 46,853 Warehouse line July 2015 — 500,000 — — — Warehouse line (c) September 2015 199,980 200,000 2.00% 351,512 15,926 Repurchase facility (d) Various 892,571 892,571 1.64% — 32,936 Warehouse line (e) March 2016 — 750,000 — — — Warehouse line (f) November 2016 175,000 175,000 1.73% — — Warehouse line (c) October 2016 249,987 250,000 2.05% 308,279 19,139 Warehouse line (f) November 2016 250,000 250,000 1.73% — 2,500 Repurchase facility (g) May 2015 250,594 250,594 1.02% — — Total facilities with third parties 7,338,550 11,815,467 8,466,537 235,018 Lines of credit with Santander and related subsidiaries (h): Line of credit December 2016 500,000 500,000 2.47% 1,074 — Line of credit December 2018 250,000 500,000 3.23% — — Line of credit December 2016 1,750,000 1,750,000 2.36% — — Line of credit December 2018 1,575,000 1,750,000 2.82% 7,076 — Line of credit March 2017 300,000 300,000 1.72% — — Total facilities with Santander and related subsidiaries 4,375,000 4,800,000 8,150 — Total revolving credit facilities $ 11,713,550 $ 16,615,467 $ 8,474,687 $ 235,018 (a) Half of the outstanding balance on this facility matures in April 2015 and half in March 2016. On April 20, 2015, this facility was extended such that half matures in March 2016 and half matures in March 2017. (b) This line is held exclusively for Chrysler Capital retail loan and lease financing. (c) This line is held exclusively for personal term loans. (d) The repurchase facility is collateralized by securitization notes payable retained by the Company. This facility has rolling 30 -day and 90 -day maturities. (e) On April 1, 2015, the maturity date of this facility was extended to March 2017. (f) This line is collateralized by residuals retained by the Company. (g) This line is collateralized by securitization notes payable retained by the Company. (h) These lines are also collateralized by securitization notes payable and residuals retained by the Company. As of March 31, 2015 and December 31, 2014 , $2,680,814 and $2,152,625 , respectively, of the aggregate outstanding balances on these facilities were unsecured. December 31, 2014 Maturity Date(s) Utilized Balance Committed Amount Effective Rate Assets Pledged Restricted Cash Pledged Warehouse line June 2015 $ 243,736 $ 500,000 1.17% $ 344,822 $ — Warehouse line Various 397,452 1,244,318 1.26% 589,529 20,661 Warehouse line June 2016 2,201,511 4,300,000 0.98% 3,249,263 65,414 Warehouse line June 2016 1,051,777 2,500,000 1.06% 1,481,135 28,316 Warehouse line July 2015 — 500,000 — — — Warehouse line September 2015 199,980 200,000 1.96% 351,755 13,169 Repurchase facility Various 923,225 923,225 1.63% — 34,184 Warehouse line December 2015 468,565 750,000 0.93% 641,709 16,467 Warehouse line November 2016 175,000 175,000 1.71% — — Warehouse line October 2016 240,487 250,000 2.02% 299,195 17,143 Warehouse line November 2016 250,000 250,000 1.71% — 2,500 Warehouse line March 2015 250,594 250,594 0.98% — — Total facilities with third parties 6,402,327 11,843,137 6,957,408 197,854 Lines of credit with Santander and related subsidiaries: Line of credit December 2016 500,000 500,000 2.46% 1,340 — Line of credit December 2018 — 500,000 — — — Line of credit December 2016 1,750,000 1,750,000 2.33% — — Line of credit December 2018 1,140,000 1,750,000 2.85% 9,701 — Line of credit March 2017 300,000 300,000 1.71% — — Total facilities with Santander and related subsidiaries 3,690,000 4,800,000 11,041 — Total revolving credit facilities $ 10,092,327 $ 16,643,137 $ 6,968,449 $ 197,854
Summary of Secured Structured Financings	The following table presents information regarding secured structured financings as of March 31, 2015 and December 31, 2014 : March 31, 2015 Original Estimated Maturity Date(s) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Collateral Restricted Cash 2011 Securitizations June 2016 -September 2017 $ 340,146 $ 3,536,550 1.21% - 2.02% $ 591,769 $ 118,104 2012 Securitizations November 2017 - December 2018 1,963,264 8,023,840 0.92% - 1.68% 2,622,237 325,228 2013 Securitizations January 2019 - January 2021 3,031,810 6,689,700 0.89% - 1.59% 3,762,550 334,321 2014 Securitizations August 2018 - January 2021 4,579,011 6,800,420 1.16% - 1.72% 5,553,720 403,805 2015 Securitizations April 2021 - July 2022 1,919,496 1,962,380 1.39% - 1.97% 2,346,548 119,978 Public securitizations (a) 11,833,727 27,012,890 14,876,824 1,301,436 2010 Private issuances (b) June 2011 156,859 516,000 1.29% 287,477 8,468 2011 Private issuances December 2018 701,700 1,700,000 1.46% 1,160,946 56,333 2012 Private issuances May 2016 2,698 70,308 1.07% 8,904 995 2013 Private issuances (c) September 2018 - September 2020 2,487,845 2,693,754 1.13% - 1.38% 3,487,720 121,222 2014 Private issuances November 2015 - December 2021 2,324,876 3,519,049 1.05% - 1.85% 3,177,351 120,187 2015 Private issuances March 2018 492,416 493,750 1.44% 692,871 15,601 Privately issued amortizing notes 6,166,394 8,992,861 8,815,269 322,806 Total secured structured financings $ 18,000,121 $ 36,005,751 $ 23,692,093 $ 1,624,242 (a) Securitizations executed under Rule 144A of the Securities Act are included within this balance. (b) This securitization was amended in May 2014 resulting in additional borrowings and an extended maturity date of May 2015. (c) In March 2015, the Company advanced an additional $609,571 on private issuances originally executed in 2013. December 31, 2014 Original Estimated Maturity Date(s) Balance Initial Note Amounts Issued Initial Weighted Average Interest Rate Collateral Restricted Cash 2010 Securitizations November 2017 $ 81,907 $ 1,632,420 1.04% $ 234,706 $ 58,740 2011 Securitizations June 2016 - September 2017 421,315 3,536,550 1.21%-2.80% 699,875 115,962 2012 Securitizations November 2017 - December 2018 2,296,687 8,023,840 0.92%-1.68% 3,006,426 318,373 2013 Securitizations January 2019 - January 2021 3,426,242 6,689,700 0.89%-1.59% 4,231,006 320,182 2014 Securitizations August 2018 - January 2021 5,211,346 6,800,420 1.16%-1.72% 6,173,229 370,790 Public securitizations (a) 11,437,497 26,682,930 14,345,242 1,184,047 2010 Private issuances June 2011 172,652 516,000 1.29% 303,361 8,009 2011 Private issuances December 2018 859,309 1,700,000 1.46%-1.80% 1,316,903 52,524 2012 Private issuances May 2016 5,682 70,308 1.07% 11,760 1,086 2013 Private issuances September 2018 - September 2020 2,629,278 2,693,754 1.13%-1.38% 3,703,685 98,063 2014 Private issuances November 2015 - December 2021 2,614,556 3,519,049 1.05%-1.85% 3,779,288 121,356 Privately issued amortizing notes 6,281,477 8,499,111 9,114,997 281,038 Total secured structured financings $ 17,718,974 $ 35,182,041 $ 23,460,239 $ 1,465,085

Variable Interest Entities (A30

Variable Interest Entities (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Variable Interest Entity Disclosure [Abstract]
Summary of Cash Flows Received from Securitization Trusts	A summary of the cash flows received from off-balance sheet securitization trusts during the three months ended March 31, 2015 and 2014 is as follows: Three Months Ended March 31, 2015 March 31, 2014 Receivables securitized $ — $ 774,183 Net proceeds from new securitizations $ — $ 815,850 Cash received for servicing fees 5,304 2,788 Total cash received from securitization trusts $ 5,304 $ 818,638 A summary of the cash flows received from consolidated securitization trusts during the three months ended March 31, 2015 and 2014 , is as follows: Three Months Ended March 31, 2015 March 31, 2014 Assets securitized $ 3,981,855 $ 3,316,248 Net proceeds from new securitizations (a) $ 3,056,950 $ 2,734,093 Cash received for servicing fees (b) 161,962 146,832 Net distributions from Trusts (b) 456,053 418,121 Total cash received from Trusts $ 3,674,965 $ 3,299,046 (a) Includes additional advances on existing securitizations. (b) These amounts are not reflected in the accompanying condensed consolidated statements of cash flows because the cash flows are between the VIEs and other entities included in the consolidation.

Derivative Financial Instrume31

Derivative Financial Instruments (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Underlying Notional Amounts and Aggregate Fair Values	The underlying notional amounts and aggregate fair values of these agreements at March 31, 2015 and December 31, 2014 , were as follows: March 31, 2015 December 31, 2014 Notional Fair Value Notional Fair Value Interest rate swap agreements designated as cash flow hedges $ 7,995,000 $ (16,415 ) $ 8,020,000 $ 3,827 Interest rate swap agreements not designated as hedges 2,939,000 (14,767 ) 3,206,000 (12,175 ) Interest rate cap agreements 8,098,762 31,585 7,541,385 49,762 Options for interest rate cap agreements 8,098,762 (31,614 ) 7,541,385 (49,806 ) Total return swap 250,594 (1,422 ) 250,594 (1,736 ) Total return settlement 1,404,726 (59,588 ) 1,404,726 (48,893 )
Offsetting of Derivative Assets and Liabilities	Information on the offsetting of derivative assets and derivative liabilities due to the right of offset was as follows, as of March 31, 2015 and December 31, 2014 : Offsetting of Financial Assets Gross Amounts Not Offset in the Gross Gross Amounts Net Amounts of Assets Presented Financial Cash Net March 31, 2015 Interest rate swaps - Santander & affiliates $ 111 $ — $ 111 $ — $ — $ 111 Interest rate swaps - third party — — — — — — Interest rate caps - Santander & affiliates 22,310 — 22,310 — — 22,310 Interest rate caps - third party 9,275 — 9,275 — — 9,275 Total derivatives subject to a master netting arrangement or similar arrangement 31,696 — 31,696 — — 31,696 Total derivatives not subject to a master netting arrangement or similar arrangement — — — — — — Total derivative assets $ 31,696 $ — $ 31,696 $ — $ — $ 31,696 Total financial assets $ 31,696 $ — $ 31,696 $ — $ — $ 31,696 December 31, 2014 Interest rate swaps - Santander & affiliates $ 5,208 $ — $ 5,208 $ — $ — $ 5,208 Interest rate swaps - third party 2,946 — 2,946 — — 2,946 Interest rate caps - Santander & affiliates 35,602 — 35,602 — — 35,602 Interest rate caps - third party 14,160 — 14,160 — — 14,160 Total derivatives subject to a master netting arrangement or similar arrangement 57,916 — 57,916 — — 57,916 Total derivatives not subject to a master netting arrangement or similar arrangement — — — — — — Total derivative assets $ 57,916 $ — $ 57,916 $ — $ — $ 57,916 Total financial assets $ 57,916 $ — $ 57,916 $ — $ — $ 57,916 Offsetting of Financial Liabilities Gross Amounts Not Offset in the Gross Gross Amounts Net Amounts of Liabilities Presented Financial Cash Net March 31, 2015 Interest rate swaps - Santander & affiliates $ 22,063 $ — $ 22,063 $ — $ (13,480 ) $ 8,583 Interest rate swaps - third party 9,230 — 9,230 — (5,091 ) 4,139 Back to back - Santander & affiliates 22,310 — 22,310 — (22,310 ) — Back to back - third party 9,304 — 9,304 — (9,304 ) — Total derivatives subject to a master netting arrangement or similar arrangement $ 62,907 $ — $ 62,907 $ — $ (50,185 ) $ 12,722 Total return swap 1,422 — 1,422 — (1,422 ) — Total return settlement 59,588 — 59,588 — — 59,588 Total derivatives not subject to a master netting arrangement or similar arrangement $ 61,010 $ — $ 61,010 $ — $ (1,422 ) $ 59,588 Total derivative liabilities $ 123,917 $ — $ 123,917 $ — $ (51,607 ) $ 72,310 Total financial liabilities $ 123,917 $ — $ 123,917 $ — $ (51,607 ) $ 72,310 December 31, 2014 Interest rate swaps - Santander & affiliates $ 15,783 $ — $ 15,783 $ — $ (4,308 ) $ 11,475 Interest rate swaps - third party 719 — 719 — (191 ) 528 Back to back - Santander & affiliates 35,602 — 35,602 — (35,602 ) — Back to back - third party 14,204 — 14,204 — (14,204 ) — Total derivatives subject to a master netting arrangement or similar arrangement $ 66,308 $ — $ 66,308 $ — $ (54,305 ) $ 12,003 Total return swap 1,736 — 1,736 — (1,736 ) — Total return settlement 48,893 — 48,893 — — 48,893 Total derivatives not subject to a master netting arrangement or similar arrangement $ 50,629 $ — $ 50,629 $ — $ (1,736 ) $ 48,893 Total derivative liabilities $ 116,937 $ — $ 116,937 $ — $ (56,041 ) $ 60,896 Total financial liabilities $ 116,937 $ — $ 116,937 $ — $ (56,041 ) $ 60,896
Gross Gains (Losses) Reclassified from Accumulated Other Comprehensive Income	The impacts on the condensed consolidated statements of income and comprehensive income for the three months ended March 31, 2015 and 2014 were as follows: Three Months Ended Gains (Losses) Gross Gains (Losses) Recognized in Accumulated Other Comprehensive Income (Loss) Gross Gains (Losses) Reclassified From Accumulated Other Comprehensive Income to Interest Expense Interest rate swap agreements designated as cash flow hedges $ 223 $ (31,536 ) $ (11,071 ) Derivative instruments not designated as hedges: Gains (losses) recognized in interest expense $ (2,429 ) Gains (losses) recognized in operating expenses $ (11,955 ) Three Months Ended Gains (Losses) Gross Gains (Losses) Recognized in Accumulated Other Comprehensive Income (Loss) Gross Gains (Losses) Reclassified From Accumulated Other Comprehensive Income to Interest Expense Interest rate swap agreements designated as cash flow hedges $ 138 $ 654 $ (2,664 ) Derivative instruments not designated as hedges: Gain (losses) recognized in interest expense $ 5,189 Gain (losses) recognized in operating expenses $ (1,673 )

Other Assets (As Restated) (Tab

Other Assets (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Other Assets [Abstract]
Other Assets	Other assets were comprised as follows: March 31, December 31, Upfront fee (a) $ 121,250 $ 125,000 Vehicles (b) 159,613 134,926 Manufacturer subvention payments receivable (a) 101,551 70,213 Accounts receivable 22,166 18,440 Prepaids 36,175 35,906 Derivative assets (Note 8) 27,231 34,876 Other 5,505 6,827 $ 473,491 $ 426,188 (a) These amounts relate to the Chrysler Agreement. The Company paid a $150,000 upfront fee upon the May 2013 inception of the agreement. The fee is being amortized into finance and other interest income over a ten -year term. As the preferred financing provider for Chrysler, the Company is entitled to subvention payments on loans and leases with below-market customer payments. (b) Includes vehicles obtained through repossession as well as vehicles obtained due to lease terminations.

Related-Party Transactions (Tab

Related-Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Information on Related Party Transactions	Other information on the serviced auto loan and retail installment contract portfolios for SBNA as of March 31, 2015 and December 31, 2014 is as follows: March 31, December 31, Total serviced portfolio $ 843,475 $ 896,300 Cash collections due to owner 22,874 21,415 Servicing fees receivable 2,073 2,171 Other information on the consumer vehicle lease portfolio serviced for SBNA as of March 31, 2015 and December 31, 2014 is as follows: March 31, December 31, 2014 Total serviced portfolio $ 2,328,240 $ 1,989,967 Lease fundings due from owner 6,038 3,365 Origination and servicing fees receivable 3,169 10,345 Revenue share reimbursement receivable 3,345 1,694 Interest expense, including unused fees, for affiliate lines/letters of credit for the three months ended March 31, 2015 and 2014 was as follows: Three Months Ended March 31, 2015 March 31, 2014 Line of credit agreement with Santander - New York Branch (Note 6) $ 25,484 $ 24,874 Line of credit agreement with SHUSA (Note 6) 1,290 363 Letter of credit facility with Santander - New York Branch — 125 Accrued interest for affiliate lines/letters of credit at March 31, 2015 and December 31, 2014 , was as follows: March 31, December 31, 2014 Line of credit agreement with Santander - New York Branch (Note 6) $ 8,670 $ 7,750 Line of credit agreement with SHUSA (Note 6) 230 242 Letter of credit facility with Santander - New York Branch — 128

Computation of Basic and Dilu34

Computation of Basic and Diluted Earnings per Common Share (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Earnings Per Share [Abstract]
Summary of Computation of Basic and Diluted Earnings per Common Share	Three Months Ended 2015 2014 Earnings per common share Net income $ 242,445 $ 137,443 Weighted average number of common shares outstanding before restricted participating shares (in thousands) 348,955 347,518 Weighted average number of participating restricted common shares outstanding (in thousands) 467 584 Weighted average number of common shares outstanding (in thousands) 349,422 348,102 Earnings per common share $ 0.69 $ 0.39 Earnings per common share - assuming dilution Net income $ 242,445 $ 137,443 Weighted average number of common shares outstanding (in thousands) 349,422 348,102 Effect of employee stock-based awards (in thousands) 7,232 8,223 Weighted average number of common shares outstanding - assuming dilution (in thousands) 356,654 356,325 Earnings per common share - assuming dilution $ 0.68 $ 0.39

Fair Value of Financial Instr35

Fair Value of Financial Instruments (As Restated) (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Summary of Fair Value Estimates, Methods and Assumptions	Fair value estimates, methods, and assumptions are as follows: March 31, 2015 December 31, 2014 Level Carrying Estimated Carrying Estimated Cash and cash equivalents (a) 1 $ 26,952 $ 26,952 $ 33,157 $ 33,157 Receivables held for sale (b) 2 1,042,514 1,102,620 46,586 46,586 Finance receivables held for investment, net (c) 3 24,547,674 26,390,127 23,911,649 25,576,337 Restricted cash (a) 1 2,687,304 2,687,304 1,920,857 1,920,857 Notes payable — credit facilities (d) 3 7,338,550 7,338,550 6,402,327 6,402,327 Notes payable — secured structured financings (e) 2 18,000,121 18,104,855 17,718,974 17,810,062 Notes payable — related party (f) 3 4,375,000 4,375,000 3,690,000 3,690,000 (a) Cash and cash equivalents and restricted cash — The carrying amount of cash and cash equivalents, including restricted cash, is at an approximated fair value as the instruments mature within 90 days or less and bear interest at market rates. (b) Receivables held for sale — Receivables held for sale are carried at the lower of cost or market, as determined on an aggregate basis. The estimated fair value is based on the prices obtained or expected to be obtained in the subsequent sales usually in the following month. (c) Finance receivables held for investment, net — The carrying value and estimated fair value of finance receivables held for investment, net are reported at the aggregate carrying value and estimated fair value of the following financial instruments: • Retail installment contracts held for investment — Retail installment contracts held for investment are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar contracts with similar credit risks. • Personal loans, net — Personal loans are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar loans with similar credit risks. • Receivables from dealers held for investment, net — Receivables from dealers held for investment are carried at amortized cost, net of credit loss allowance. The estimated fair value is calculated based on estimated market rates for similar receivables with similar credit risks. • Capital lease receivables, net — Capital lease receivables are carried at amortized cost, net of the allowance for lease losses. The estimated fair value is calculated based on estimated market rates for similar contracts with similar credit risks. (d) Notes payable — credit facilities — The carrying amount of notes payable related to revolving credit facilities is estimated to approximate fair value. Management believes that the terms of these credit agreements approximate market terms for similar credit agreements. (e) Notes payable — secured structured financings — The estimated fair value of notes payable related to secured structured financings is calculated based on market quotes for the Company’s publicly traded debt and estimated market rates currently available from recent transactions involving similar debt with similar credit risks. (f) Notes payable — related party — The carrying amount of notes payable to a related party is estimated to approximate fair value. Management believes that the terms of these credit agreements approximate market terms for similar credit agreements.
Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table presents the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2015 and December 31, 2014 , and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2015 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — trading interest rate caps (a) $ 9,275 $ — $ 9,275 $ — Due from affiliates — trading interest rate caps (a) 22,310 — 22,310 — Due from affiliates — cash flow hedging interest rate swaps (a) 111 — 111 — Other liabilities — trading options for interest rate caps (a) 9,304 — 9,304 — Due to affiliates — trading options for interest rate caps (a) 22,310 — 22,310 — Other liabilities — cash flow hedging interest rate swaps (a) 5,716 — 5,716 — Due to affiliates — cash flow hedging interest rate swaps (a) 10,810 — 10,810 — Other liabilities — trading interest rate swaps (a) 3,514 — 3,514 — Due to affiliates — trading interest rate swaps (a) 11,253 — 11,253 — Other liabilities — total return swap (b) 1,422 — 1,422 — Other liabilities — total return settlement (a) 59,588 — — 59,588 Residual guarantee liability (Note 11) 1,992 — — 1,992 Fair Value Measurements at December 31, 2014 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — trading interest rate caps (a) $ 14,160 — 14,160 — Due from affiliates — trading interest rate caps (a) 35,602 — 35,602 — Other assets — cash flow hedging interest rate swaps (a) 2,796 — 2,796 — Due from affiliates — cash flow hedging interest rate swaps (a) 4,823 — 4,823 — Other assets — trading interest rate swaps (a) 150 — 150 — Due from affiliates — trading interest rate swaps (a) 385 — 385 — Other liabilities — trading options for interest rate caps (a) 14,204 — 14,204 — Due to affiliates — trading options for interest rate caps (a) 35,602 — 35,602 — Other liabilities — cash flow hedging interest rate swaps (a) 443 — 476 — Due to affiliates — cash flow hedging interest rate swaps (a) 3,316 — 3,316 — Other liabilities — trading interest rate swaps (a) 276 — 243 — Due to affiliates — trading interest rate swaps (a) 12,467 — 12,467 — Other liabilities — total return swap (b) 1,736 — 1,736 — Other liabilities — total return settlement (a) 48,893 — — 48,893 (a) The valuation is determined using widely accepted valuation techniques including discounted cash flow analysis on the expected cash flows of each derivative. This analysis reflects the contractual terms of the derivative, including the period to maturity, and uses observable market-based inputs. The Company incorporates credit valuation adjustments to appropriately reflect both its own nonperformance risk and the respective counterparty’s nonperformance risk in the fair value measurement of its derivatives. In adjusting the fair value of its derivative contracts for the effect of nonperformance risk, the Company has considered the impact of netting and any applicable credit enhancements, such as collateral postings and guarantees. The Company utilizes the exception in ASC 820-10-35-18D (commonly referred to as the “portfolio exception”) with respect to measuring counterparty credit risk for instruments (Note 8). (b) The total return swap is valued based on the estimated market value of the underlying bonds pledged to the associated credit facility
Changes in Level 3 Balances	The table below presents the changes in all Level 3 balances for the three months ended March 31, 2015 and 2014 , respectively: Total Return Settlement Fair value, December 31, 2014 $ 48,893 Settlements (1,260 ) Losses recognized in earnings 11,955 Fair value, March 31, 2015 $ 59,588 Total Return Settlement Fair value, December 31, 2013 $ 50,385 Settlements (2,788 ) Losses recognized in earnings 1,673 Fair value, March 31, 2014 $ 49,270
Assets and Liabilities Measured at Fair Value on Nonrecurring Basis	The following table presents the Company’s assets and liabilities that are measured at fair value on a nonrecurring basis at March 31, 2015 and December 31, 2014 , and are categorized using the fair value hierarchy: Fair Value Measurements at March 31, 2015 Total Quoted Prices in Active Markets for Identical Assets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other assets — vehicles $ 159,613 $ — $ 159,613 $ —

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options and Related Activity	A summary of the Company’s stock options and related activity as of and for the three months ended March 31, 2015 is as follows: Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Term (Years) Aggregate Intrinsic Value Options outstanding at January 1, 2015 21,357,911 $ 10.82 7.2 $ 187,637 Granted 126,684 22.72 Exercised (964,865 ) 9.57 11,332 Expired — — Forfeited (87,808 ) 14.84 Options outstanding at March 31, 2015 20,431,922 10.94 6.9 249,262 Options exercisable at March 31, 2015 16,150,877 10.08 6.8 210,968

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Equity [Abstract]
Summary of Changes in Accumulated Other Comprehensive Loss	A summary of changes in accumulated other comprehensive income (loss), net of tax, for the three months ended March 31, 2015 and 2014 is as follows: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Beginning balance, unrealized gains (losses) on cash flow hedges $ 3,553 $ (2,853 ) Other comprehensive income (loss) before reclassifications (19,791 ) 412 Amounts reclassified out of accumulated other comprehensive income (loss) (a) 6,948 1,676 Ending balance, unrealized losses on cash flow hedges $ (9,290 ) $ (765 ) (a) Amounts reclassified out of accumulated other comprehensive income (loss) consist of the following: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Reclassification Amount reclassified Income statement line item Amount reclassified Income statement line item Cash flow hedges: Settlements of derivatives $ 11,071 Interest expense $ 2,664 Interest expense Tax expense (benefit) (4,123 ) (988 ) Net of tax $ 6,948 $ 1,676
Reclassification of Amounts Out of Accumulated Other Comprehensive Income (Loss)		Amounts reclassified out of accumulated other comprehensive income (loss) consist of the following: Three Months Ended March 31, 2015 Three Months Ended March 31, 2014 Reclassification Amount reclassified Income statement line item Amount reclassified Income statement line item Cash flow hedges: Settlements of derivatives $ 11,071 Interest expense $ 2,664 Interest expense Tax expense (benefit) (4,123 ) (988 ) Net of tax $ 6,948 $ 1,676

Description of Business, Basi38

Description of Business, Basis of Presentation, and Significant Accounting Policies and Practices - Additional Information (Details)	3 Months Ended
	Mar. 31, 2015segment
Basis Of Presentation And Significant Accounting Policies [Line Items]
Number of reportable segments	1
SHUSA
Basis Of Presentation And Significant Accounting Policies [Line Items]
Ownership percentage held by third parties	60.30%
DDFS LLC
Basis Of Presentation And Significant Accounting Policies [Line Items]
Ownership percentage held by third parties	10.00%
Public Shareholders
Basis Of Presentation And Significant Accounting Policies [Line Items]
Ownership percentage held by third parties	29.60%
Other Related Parties
Basis Of Presentation And Significant Accounting Policies [Line Items]
Ownership percentage held by third parties	0.10%
Chrysler Group
Basis Of Presentation And Significant Accounting Policies [Line Items]
Financing contract term	10 years

Corrections of Errors - Narrati

Corrections of Errors - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Provision for credit losses	$ 631,847	$ 566,573
Understatement due to Incorrect Treatment of TDRs in Calculating Credit Loss Allowance | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses	12,198
Overstatement due to Incorrect Treatment of TDRs in Calculating Credit Loss Allowance | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses			$ 56,508
Understatement due to Incorrect Discount Rate Used in Determination of TDR Impairment | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Provision for credit losses	6,081	929
Retail Installment Contracts | Understatement due to Incorrect Discount Rate Used in Determination of TDR Impairment | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses	74,723		68,642
Retail Installment Contracts | Overstatement due to Incorrect Discount Rate Used in Determination of TDR Impairment | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Financing receivables, net	74,723		68,642
Retail Installment Contracts | Understatement due to Exclusion of Consideration of Net Discounts in Allowance Methodology | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Financing receivables, net	99,290		95,465
Retail Installment Contracts | Overstatement due to Exclusion of Consideration of Net Discounts in Allowance Methodology | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Allowance for credit losses	99,290		$ 95,465
Provision for credit losses	$ 3,825	$ 15,140

Corrections of Errors - Additio

Corrections of Errors - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	$ 1,042,514		$ 46,586
Finance receivables held for investment, net	24,547,674		23,911,649
Interest on finance receivables and loans	1,193,021	$ 1,103,523
Investment gains, net	21,593	34,752
Provision for credit losses	(631,847)	(566,573)
Net income	242,445	137,443
Overstatement (Understatement) due to Incorrect Accretion Methodology | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Overstatement of recorded investment	151,187		140,215
Overstatement of TDR impairment	(61,817)		(56,320)
Overstatement of finance receivables, net	89,370		83,895
Finance receivables held for sale	3,355		(1)
Finance receivables held for investment, net	86,015		$ 83,896
Interest on finance receivables and loans	50,917	37,604
Investment gains, net	(346)	1,062
Provision for credit losses	(45,097)	(36,813)
Net income	$ 5,474	$ 1,853

Corrections of Errors - Consoli

Corrections of Errors - Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	$ 1,042,514	$ 46,586
Finance receivables held for investment, net	24,547,674	23,911,649
Related party taxes receivable	0	467
Leased vehicles, net	5,025,109	4,848,593
Federal, state and other income taxes receivable	124,483	498,300
Deferred tax asset	18,351	24,571
Intangible assets	36,790	36,882
Due from affiliates	126,140	141,551
Other assets	473,491	426,188
Total assets	34,581,338	32,368,751
Accounts payable and accrued expenses	366,707	324,630
Federal, state and other income taxes payable	6,856	735
Deferred tax liabilities, net	461,392	463,127
Due to affiliates	83,601	88,425
Other liabilities	158,393	136,885
Total liabilities	30,809,795	28,842,535
Retained earnings	2,201,099	1,958,654
Total stockholders’ equity	3,771,543	3,526,216	$ 2,972,927	$ 2,695,764
Total liabilities and equity	34,581,338	32,368,751
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	1,045,869	46,585
Finance receivables held for investment, net	24,650,372	23,915,551
Related party taxes receivable		459
Leased vehicles, net	5,042,419	4,862,783
Federal, state and other income taxes receivable	124,545	502,035
Deferred tax asset	19,367	21,244
Intangible assets	53,590	53,682
Due from affiliates	90,351	102,457
Other assets	452,272	403,416
Total assets	34,665,571	32,342,176
Accounts payable and accrued expenses		315,130
Federal, state and other income taxes payable		319
Deferred tax liabilities, net	509,428	492,303
Due to affiliates	47,812	48,688
Other liabilities	151,441	98,654
Total liabilities	30,815,090	28,783,827
Retained earnings	2,280,037	1,990,787
Total stockholders’ equity	3,850,481	3,558,349	2,908,018	2,686,832
Total liabilities and equity	34,665,571	32,342,176
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	0	0
Finance receivables held for investment, net	(12,198)	56,508
Related party taxes receivable		0
Leased vehicles, net	0	0
Federal, state and other income taxes receivable	0	0
Deferred tax asset	436	(2,164)
Intangible assets	0	0
Due from affiliates	0	0
Other assets	0	0
Total assets	(11,762)	54,344
Accounts payable and accrued expenses		0
Federal, state and other income taxes payable		0
Deferred tax liabilities, net	(4,117)	19,021
Due to affiliates	0	0
Other liabilities	0	0
Total liabilities	(4,117)	19,021
Retained earnings	(7,645)	35,323
Total stockholders’ equity	(7,645)	35,323	136,798	77,435
Total liabilities and equity	(11,762)	54,344
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	1,045,869	46,585
Finance receivables held for investment, net	24,638,174	23,972,059
Related party taxes receivable		459
Leased vehicles, net	5,042,419	4,862,783
Federal, state and other income taxes receivable	124,545	502,035
Deferred tax asset	19,803	19,080
Intangible assets	53,590	53,682
Due from affiliates	90,351	102,457
Other assets	452,272	403,416
Total assets	34,653,809	32,396,520
Accounts payable and accrued expenses		315,130
Federal, state and other income taxes payable		319
Deferred tax liabilities, net	505,311	511,324
Due to affiliates	47,812	48,688
Other liabilities	151,441	98,654
Total liabilities	30,810,973	28,802,848
Retained earnings	2,272,392	2,026,110
Total stockholders’ equity	3,842,836	3,593,672	3,044,816	2,764,267
Total liabilities and equity	34,653,809	32,396,520
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	(3,355)	1
Finance receivables held for investment, net	(90,500)	(60,410)
Related party taxes receivable		8
Leased vehicles, net	(17,310)	(14,190)
Federal, state and other income taxes receivable	(62)	(3,735)
Deferred tax asset	(1,452)	5,491
Intangible assets	(16,800)	(16,800)
Due from affiliates	35,789	39,094
Other assets	21,219	22,772
Total assets	(72,471)	(27,769)
Accounts payable and accrued expenses		9,500
Federal, state and other income taxes payable		416
Deferred tax liabilities, net	(43,919)	(48,197)
Due to affiliates	35,789	39,737
Other liabilities	6,952	38,231
Total liabilities	(1,178)	39,687
Retained earnings	(71,293)	(67,456)
Total stockholders’ equity	(71,293)	(67,456)	$ (71,889)	$ (68,503)
Total liabilities and equity	(72,471)	(27,769)
Variable Interest Entities
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	1,068,168	18,712
Finance receivables held for investment, net	22,477,342	21,992,901
Leased vehicles, net	5,025,109	4,848,593
Other assets	533,714	555,509
Total assets	30,957,158	29,041,972
Notes payable	29,721,650	27,822,174
Other liabilities	63,249	55,795
Total liabilities	29,784,899	27,877,969
Variable Interest Entities | First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	0
Finance receivables held for investment, net	21,823,803	21,366,121
Leased vehicles, net	5,042,419	4,862,783
Other assets	2,393,301	1,283,280
Notes payable	29,695,230	27,796,999
Other liabilities	2,086	0
Variable Interest Entities | First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	0
Finance receivables held for investment, net	53,294	66,163
Leased vehicles, net	0	0
Other assets	0	0
Notes payable	0	0
Other liabilities	0	0
Variable Interest Entities | Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	0
Finance receivables held for investment, net	21,877,097	21,432,284
Leased vehicles, net	5,042,419	4,862,783
Other assets	2,393,301	1,283,280
Notes payable	29,695,230	27,796,999
Other liabilities	2,086	0
Variable Interest Entities | Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Finance receivables held for sale	1,068,168
Finance receivables held for investment, net	600,245	560,617
Leased vehicles, net	(17,310)	(14,190)
Other assets	(1,859,587)	(727,771)
Notes payable	26,420	25,175
Other liabilities	$ 61,163	$ 55,795

Corrections of Errors - Condens

Corrections of Errors - Condensed Consolidated Statement of Income and Comprehensive Income (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest on finance receivables and loans	$ 1,193,021	$ 1,103,523
Leased vehicle income	231,616	109,469
Total finance and other interest income	1,431,978	1,213,242
Leased vehicle expense	174,853	81,335
Net finance and other interest income	1,108,269	1,007,461
Provision for credit losses	631,847	566,573
Net finance and other interest income after provision for credit losses	476,422	440,888
Net finance and other interest income after provision for credit losses and profit sharing	462,906	408,727
Investment gains, net	21,593	34,752
Fees, commissions, and other	103,798	89,304
Total other income	150,194	134,461
Other operating costs	88,466	69,775
Total operating expenses	247,832	320,121
Income before income taxes	365,268	223,067
Income tax expense	122,823	85,624
Net income	242,445	137,443
Comprehensive income	$ 229,602	$ 139,531
Net income per common share (basic) (in usd per share)	$ 0.69	$ 0.39
Net income per common share (diluted) (in usd per share)	$ 0.68	$ 0.39
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest on finance receivables and loans	$ 1,230,002	$ 1,140,329
Leased vehicle income	332,946	147,123
Total finance and other interest income	1,570,289	1,287,702
Leased vehicle expense	273,064	120,069
Net finance and other interest income	1,148,369	1,043,187
Provision for credit losses	605,981	698,594
Net finance and other interest income after provision for credit losses	542,388	344,593
Net finance and other interest income after provision for credit losses and profit sharing	528,872	312,432
Investment gains, net	21,247	35,814
Fees, commissions, and other	101,133
Total other income	147,183	135,523
Other operating costs	86,013	68,102
Total operating expenses	245,379	318,448
Income before income taxes	430,676	129,507
Income tax expense	141,426	48,041
Net income	289,250	81,466
Comprehensive income	$ 276,407	$ 83,554
Net income per common share (basic) (in usd per share)	$ 0.83	$ 0.23
Net income per common share (diluted) (in usd per share)	$ 0.81	$ 0.23
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest on finance receivables and loans	$ 0	$ 0
Leased vehicle income	(101,330)	(40,915)
Total finance and other interest income	(101,330)	(40,915)
Leased vehicle expense	(101,330)	(40,915)
Net finance and other interest income	0	0
Provision for credit losses	68,706	(93,874)
Net finance and other interest income after provision for credit losses	(68,706)	93,874
Net finance and other interest income after provision for credit losses and profit sharing	(68,706)	93,874
Investment gains, net	0	0
Fees, commissions, and other	0
Total other income	0	0
Other operating costs	0	0
Total operating expenses	0	0
Income before income taxes	(68,706)	93,874
Income tax expense	(25,738)	34,511
Net income	(42,968)	59,363
Comprehensive income	$ (42,968)	$ 59,363
Net income per common share (basic) (in usd per share)	$ (0.13)	$ 0.17
Net income per common share (diluted) (in usd per share)	$ (0.12)	$ 0.17
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest on finance receivables and loans	$ 1,230,002	$ 1,140,329
Leased vehicle income	231,616	106,208
Total finance and other interest income	1,468,959	1,246,787
Leased vehicle expense	171,734	79,154
Net finance and other interest income	1,148,369	1,043,187
Provision for credit losses	674,687	604,720
Net finance and other interest income after provision for credit losses	473,682	438,467
Net finance and other interest income after provision for credit losses and profit sharing	460,166	406,306
Investment gains, net	21,247	35,814
Fees, commissions, and other	101,133
Total other income	147,183	135,523
Other operating costs	86,013	68,102
Total operating expenses	245,379	318,448
Income before income taxes	361,970	223,381
Income tax expense	115,688	82,552
Net income	246,282	140,829
Comprehensive income	$ 233,439	$ 142,917
Net income per common share (basic) (in usd per share)	$ 0.70	$ 0.40
Net income per common share (diluted) (in usd per share)	$ 0.69	$ 0.40
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest on finance receivables and loans	$ (36,981)	$ (36,806)
Leased vehicle income	0	3,261
Total finance and other interest income	(36,981)	(33,545)
Leased vehicle expense	3,119	2,181
Net finance and other interest income	(40,100)	(35,726)
Provision for credit losses	(42,840)	(38,147)
Net finance and other interest income after provision for credit losses	2,740	2,421
Net finance and other interest income after provision for credit losses and profit sharing	2,740	2,421
Investment gains, net	346	(1,062)
Fees, commissions, and other	2,665
Total other income	3,011	(1,062)
Other operating costs	2,453	1,673
Total operating expenses	2,453	1,673
Income before income taxes	3,298	(314)
Income tax expense	7,135	3,072
Net income	(3,837)	(3,386)
Comprehensive income	$ (3,837)	$ (3,386)
Net income per common share (basic) (in usd per share)	$ (0.01)	$ (0.01)
Net income per common share (diluted) (in usd per share)	$ (0.01)	$ (0.01)

Corrections of Errors - Conde43

Corrections of Errors - Condensed Consolidated Statement of Equity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	$ 3,526,216	$ 2,695,764
Net income	242,445	137,443
Equity, ending balance	3,771,543	2,972,927
First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	3,558,349	2,686,832
Net income	289,250	81,466
Equity, ending balance	3,850,481	2,908,018
First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	35,323	77,435
Net income	(42,968)	59,363
Equity, ending balance	(7,645)	136,798
Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	3,593,672	2,764,267
Net income	246,282	140,829
Equity, ending balance	3,842,836	3,044,816
Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	(67,456)	(68,503)
Net income	(3,837)	(3,386)
Equity, ending balance	(71,293)	(71,889)
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	1,958,654	1,285,686
Net income	242,445	137,443
Equity, ending balance	2,201,099	1,423,129
Retained Earnings | First Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	1,990,787	1,276,754
Net income	289,250	81,466
Equity, ending balance	2,280,037	1,358,220
Retained Earnings | First Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	35,323	77,435
Net income	(42,968)	59,363
Equity, ending balance	(7,645)	136,798
Retained Earnings | Second Error Correction | As Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	2,026,110	1,354,189
Net income	246,282	140,829
Equity, ending balance	2,272,392	1,495,018
Retained Earnings | Second Error Correction | Corrections
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity, beginning balance	(67,456)	(68,503)
Net income	(3,837)	(3,386)
Equity, ending balance	$ (71,293)	$ (71,889)

Corrections of Errors - Conde44

Corrections of Errors - Condensed Consolidated Statement of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	$ 242,445	$ 137,443
Derivative mark to market	14,384	(3,385)
Provision for credit losses	631,847	566,573
Depreciation and amortization	197,035	99,824
Accretion of discount	(53,814)	(116,025)
Investment gains, net	(21,593)	(34,752)
Deferred tax expense	9,944	10,455
Federal income tax and other taxes	384,634	76,185
Other assets	(1,232)	(2,691)
Other liabilities	6,108	109,236
Due to/from affiliates	(150)	(45,650)
Net cash provided by operating activities	1,235,530	844,592
Proceeds from sale of leased vehicles	586,664	10,280
Change in restricted cash	(766,447)	(282,748)
Net cash used in investing activities	(3,148,265)	(2,807,591)
Cash collateral posted on cash flow hedges	0	0
Net cash provided by financing activities	1,906,530	2,065,303
First Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	289,250	81,466
Derivative mark to market	2,429	(5,058)
Provision for credit losses	605,981	698,594
Depreciation and amortization	297,521	139,158
Accretion of discount	(234,055)	(197,943)
Investment gains, net	(21,247)	(35,814)
Deferred tax expense	24,463	(27,128)
Federal income tax and other taxes	388,718
Other assets	7,063	(5,536)
Other liabilities	62,587	106,364
Due to/from affiliates	(5,435)	(26,325)
Net cash provided by operating activities	1,243,197	851,342
Proceeds from sale of leased vehicles		11,089
Change in restricted cash		(266,779)
Net cash used in investing activities		(2,790,813)
Cash collateral posted on cash flow hedges	(7,667)	(23,528)
Net cash provided by financing activities	1,898,863	2,041,775
First Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	(42,968)	59,363
Derivative mark to market	0	0
Provision for credit losses	68,706	(93,874)
Depreciation and amortization	(101,330)	(40,915)
Accretion of discount	101,330	40,915
Investment gains, net	0	0
Deferred tax expense	(25,738)	34,511
Federal income tax and other taxes	0
Other assets	0	0
Other liabilities	0	0
Due to/from affiliates	0	0
Net cash provided by operating activities	0	0
Proceeds from sale of leased vehicles		0
Change in restricted cash		0
Net cash used in investing activities		0
Cash collateral posted on cash flow hedges	0	0
Net cash provided by financing activities	0	0
Second Error Correction | As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	246,282	140,829
Derivative mark to market	2,429	(5,058)
Provision for credit losses	674,687	604,720
Depreciation and amortization	196,191	98,243
Accretion of discount	(132,725)	(157,028)
Investment gains, net	(21,247)	(35,814)
Deferred tax expense	(1,275)	7,383
Federal income tax and other taxes	388,718
Other assets	7,063	(5,536)
Other liabilities	62,587	106,364
Due to/from affiliates	(5,435)	(26,325)
Net cash provided by operating activities	1,243,197	851,342
Proceeds from sale of leased vehicles		11,089
Change in restricted cash		(266,779)
Net cash used in investing activities		(2,790,813)
Cash collateral posted on cash flow hedges	(7,667)	(23,528)
Net cash provided by financing activities	1,898,863	2,041,775
Second Error Correction | Corrections
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net income	(3,837)	(3,386)
Derivative mark to market	11,955	1,673
Provision for credit losses	(42,840)	(38,147)
Depreciation and amortization	844	1,581
Accretion of discount	78,911	41,003
Investment gains, net	(346)	1,062
Deferred tax expense	11,219	3,072
Federal income tax and other taxes	(4,084)
Other assets	(8,295)	2,845
Other liabilities	(56,479)	2,872
Due to/from affiliates	5,285	(19,325)
Net cash provided by operating activities	(7,667)	(6,750)
Proceeds from sale of leased vehicles		(809)
Change in restricted cash		(15,969)
Net cash used in investing activities		(16,778)
Cash collateral posted on cash flow hedges	7,667	23,528
Net cash provided by financing activities	$ 7,667	$ 23,528

Finance Receivables (As Resta45

Finance Receivables (As Restated) - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for sale	$ 1,041,426,000		$ 45,425,000
Principal amount sold on loans securitized	919,078,000	$ 1,685,723,000
Servicing of sold retail installment contracts	7,498,092,000		7,372,884,000
Proceeds from sale of charged off assets	38,376,000	$ 0
Unpaid principal balance of fleet contracts with commercial consumers	876,888,000		816,100,000
Utilized Balance	$ 7,338,550,000		6,402,327,000
Texas
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for investment	18.00%
Percentage of unsecured consumer loans	8.00%
Florida
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for investment	11.00%
Percentage of unsecured consumer loans	7.00%
California
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for investment	9.00%
Percentage of remaining receivable from dealers held for investment	15.00%
Percentage of unsecured consumer loans	11.00%
Georgia
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for investment	5.00%
Other States (less than 5%)
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for investment	5.00%
Percentage of remaining receivable from dealers held for investment	5.00%
Percentage of unsecured consumer loans	5.00%
Ohio
Schedule Of Financing Receivables [Line Items]
Percentage of remaining receivable from dealers held for investment	31.00%
Virginia
Schedule Of Financing Receivables [Line Items]
Percentage of remaining receivable from dealers held for investment	21.00%
New York
Schedule Of Financing Receivables [Line Items]
Percentage of remaining receivable from dealers held for investment	13.00%
Percentage of unsecured consumer loans	8.00%
Tennessee
Schedule Of Financing Receivables [Line Items]
Percentage of remaining receivable from dealers held for investment	8.00%
Louisiana
Schedule Of Financing Receivables [Line Items]
Percentage of remaining receivable from dealers held for investment	6.00%
Receivables From Dealers
Schedule Of Financing Receivables [Line Items]
Retail installment contracts held for sale	$ 1,088,000		1,161,000
Receivables from Dealers Held for Investment
Schedule Of Financing Receivables [Line Items]
Committed amount	50,000,000		50,000,000
Utilized Balance	$ 50,000,000		$ 50,000,000

Finance Receivables (As Resta46

Finance Receivables (As Restated) - Summary of Finance Receivables Held for Investment (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Accounts Notes And Loans Receivable [Line Items]
Outstanding balance	$ 692,656	$ 853,219
Outstanding recorded investment, net of impairment	530,920	679,079
Retail Installment Contracts Acquired Individually
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	22,024,928	21,271,464
Receivables from Dealers Held for Investment
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	101,280	99,490
Personal Loans
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	1,761,937	1,779,777
Unpaid Principal Balance | Retail Installment Contracts Acquired Individually
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	25,506,977	24,555,106
Unpaid Principal Balance | Receivables from Dealers Held for Investment
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	102,410	100,164
Unpaid Principal Balance | Personal Loans
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	2,115,496	2,128,769
Credit Loss Allowance | Retail Installment Contracts Acquired Individually
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	(2,748,526)	(2,586,685)
Credit Loss Allowance | Receivables from Dealers Held for Investment
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	(1,130)	(674)
Credit Loss Allowance | Personal Loans
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	(352,878)	(348,660)
Discount | Retail Installment Contracts Acquired Individually
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	(791,354)	(749,921)
Discount | Receivables from Dealers Held for Investment
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	0	0
Discount | Personal Loans
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	(1,972)	(1,356)
Capitalized Origination Costs and Fees | Retail Installment Contracts Acquired Individually
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	57,831	52,964
Capitalized Origination Costs and Fees | Receivables from Dealers Held for Investment
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	0	0
Capitalized Origination Costs and Fees | Personal Loans
Accounts Notes And Loans Receivable [Line Items]
Retail installment contracts and loans held for investment	$ 1,291	$ 1,024

Finance Receivables (As Resta47

Finance Receivables (As Restated) - Changes in Accretable Yield on Purchased Receivables Portfolios (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Certain Loans Acquired in Transfer Not Accounted for as Debt Securities, Accretable Yield Movement Schedule [Roll Forward]
Balance — beginning of period	$ 268,927	$ 407,490
Accretion of accretable yield	(28,206)	(68,814)
Reclassifications from nonaccretable difference	7,223	28,504
Balance — end of period	$ 247,944	$ 367,180

Leases (As Restated) - Summary

Leases (As Restated) - Summary of Leased Vehicles (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Property Subject To Or Available For Operating Lease [Line Items]
Leased vehicles	$ 6,667,859	$ 6,306,277
Less: accumulated depreciation	(989,816)	(816,000)
Depreciated net capitalized cost	5,678,043	5,490,277
Manufacturer subvention payments	(660,638)	(646,232)
Origination fees and other costs	7,704	4,548
Net book value	5,025,109	$ 4,848,593
Chrysler Group
Property Subject To Or Available For Operating Lease [Line Items]
Net book value	561,334
Net book value	$ 488,919

Leases (As Restated) - Future M

Leases (As Restated) - Future Minimum Rental Payments Due to Lessor under Operating Leases (Details) $ in Thousands	Mar. 31, 2015USD ($)
Leases [Abstract]
Remainder of 2015	$ 672,708
2,016	739,048
2,017	294,334
2,018	10,527
2,019	4
Thereafter	0
Total	$ 1,716,621

Leases (As Restated) - Summar50

Leases (As Restated) - Summary of Capital Lease Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Gross investment in capital leases	$ 212,898	$ 137,543
Origination fees and other	164	78
Less unearned income	(69,271)	(46,193)
Net investment in capital leases before allowance	143,791	91,428
Less: allowance for lease losses	(15,182)	(9,589)
Net investment in capital leases	$ 128,609	$ 81,839

Leases (As Restated) - Future51

Leases (As Restated) - Future Minimum Rental Receivable under Capital Leases (Details) $ in Thousands	Mar. 31, 2015USD ($)
Leases [Abstract]
Remainder of 2015	$ 38,906
2,016	51,876
2,017	51,826
2,018	50,628
2,019	19,661
Thereafter	1
Total	$ 212,898

Credit Loss Allowance and Cre52

Credit Loss Allowance and Credit Quality (As Restated) - Additional Information (Details) - USD ($)	Mar. 31, 2015	Dec. 31, 2014
Financing Receivable, Allowance for Credit Losses [Line Items]
Receivables that were 31 days or more delinquent	$ 2,572,434,000	$ 3,553,890,000
Unpaid principal balance of fleet contracts with commercial consumers	876,888,000	816,100,000
Receivables From Dealers
Financing Receivable, Allowance for Credit Losses [Line Items]
Receivables that were 31 days or more delinquent	0	0
Receivables that were non-performing	0	0
Receivables classified as a TDR	0	$ 0
Fleet Contract Receivables | Special Mention
Financing Receivable, Allowance for Credit Losses [Line Items]
Fleet loans classified as Special Mention	$ 908,000

Credit Loss Allowance and Cre53

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Activity in Credit Loss Allowance (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Retail Installment Contracts Acquired Individually
Allowance for Loan and Lease Losses [Roll Forward]
Balance — beginning of period	$ 2,586,685	$ 1,949,048
Provision for credit losses	533,014	511,829
Charge-offs	(887,392)	(718,081)
Recoveries	543,336	407,777
Transfers to held-for-sale	(27,117)	0
Balance — end of period	2,748,526	2,150,573
Receivables from Dealers Held for Investments
Allowance for Loan and Lease Losses [Roll Forward]
Balance — beginning of period	674	1,090
Provision for credit losses	456	(55)
Charge-offs	0	0
Recoveries	0	0
Transfers to held-for-sale	0	0
Balance — end of period	1,130	1,035
Personal Loans
Allowance for Loan and Lease Losses [Roll Forward]
Balance — beginning of period	348,660	179,350
Provision for credit losses	97,703	62,129
Charge-offs	(99,690)	(40,948)
Recoveries	6,205	2,659
Transfers to held-for-sale	0	0
Balance — end of period	352,878	$ 203,190
Capital Lease Receivable
Allowance for Loan and Lease Losses [Roll Forward]
Balance — beginning of period	9,589
Provision for credit losses	5,776
Charge-offs	(1,997)
Recoveries	1,814
Balance — end of period	$ 15,182

Credit Loss Allowance and Cre54

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Activity in Credit Loss Allowance Related to Purchased Receivables Portfolios (Details) - Purchased Receivables Portfolios - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Allowance for Loan and Lease Losses [Roll Forward]
Balance — beginning of period	$ 186,126	$ 210,208
Incremental provisions for purchased receivables portfolios	300	16,402
Incremental reversal of provisions for purchased receivables portfolios	(5,402)	$ (23,732)
Balance — end of period	$ 181,024

Credit Loss Allowance and Cre55

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Delinquencies (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment Past Due [Line Items]
Principal, 31-60 days past due	$ 1,799,746	$ 2,450,837
Delinquent principal over 60 days	772,688	1,103,053
Total delinquent principal	2,572,434	3,553,890
Loans Acquired Individually
Financing Receivable Recorded Investment Past Due [Line Items]
Principal, 31-60 days past due	1,716,139	2,319,203
Delinquent principal over 60 days	729,274	1,030,580
Total delinquent principal	2,445,413	3,349,783
Purchased Receivables Portfolios
Financing Receivable Recorded Investment Past Due [Line Items]
Principal, 31-60 days past due	83,607	131,634
Delinquent principal over 60 days	43,414	72,473
Total delinquent principal	127,021	204,107
Personal Loans
Financing Receivable Recorded Investment Past Due [Line Items]
Principal, 31-60 days past due	58,389	52,452
Delinquent principal over 60 days	140,636	138,400
Total delinquent principal	$ 199,025	$ 190,852

Credit Loss Allowance and Cre56

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Credit Risk Profile (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Retail Installment Contracts
Financing Receivable Recorded Investment [Line Items]
Consumer loans without FICO scores	$ 3,414,726	$ 2,945,297
FICO Band 540
Financing Receivable Recorded Investment [Line Items]
Retail Installment Contracts Held for Investment	28.10%	26.40%
Personal Loans	3.20%	3.30%
FICO Band 540-599
Financing Receivable Recorded Investment [Line Items]
Retail Installment Contracts Held for Investment	34.20%	32.60%
Personal Loans	19.20%	20.10%
FICO Band 600-639
Financing Receivable Recorded Investment [Line Items]
Retail Installment Contracts Held for Investment	20.50%	20.50%
Personal Loans	21.10%	21.40%
FICO Band 640
Financing Receivable Recorded Investment [Line Items]
Retail Installment Contracts Held for Investment	17.20%	20.50%
Personal Loans	56.50%	55.20%

Credit Loss Allowance and Cre57

Credit Loss Allowance and Credit Quality (As Restated) - Summary Commercial Loan Credit Quality Indicators for Receivables from Dealers Held for Investment (Details) - Receivables From Dealers - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	$ 102,410	$ 100,164
Pass
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	98,087	97,903
Special Mention
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	4,323	2,261
Substandard
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	0	0
Doubtful
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	0	0
Loss
Financing Receivable Recorded Investment [Line Items]
Commercial Loan Credit Quality Indicators	$ 0	$ 0

Credit Loss Allowance and Cre58

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Company's TDRs (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Retail Installment Contracts
Financing Receivable Modifications [Line Items]
Outstanding recorded investment	$ 4,404,165	$ 4,044,070
Impairment	(1,285,957)	(1,172,149)
Outstanding recorded investment, net of impairment	3,118,208	2,871,921
Personal Loans
Financing Receivable Modifications [Line Items]
Outstanding recorded investment	17,261	17,356
Impairment	(6,904)	(6,939)
Outstanding recorded investment, net of impairment	$ 10,357	$ 10,417

Credit Loss Allowance and Cre59

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Performing and Non-performing TDRs (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Retail Installment Contracts
Troubled Debt Restructuring Debtor Current Period [Line Items]
Principal, 31-60 days past due	$ 792,189	$ 912,555
Delinquent principal over 60 days	350,925	468,272
Total delinquent TDR principal	1,143,114	1,380,827
Personal Loans
Troubled Debt Restructuring Debtor Current Period [Line Items]
Principal, 31-60 days past due	1,685	1,595
Delinquent principal over 60 days	5,245	5,131
Total delinquent TDR principal	$ 6,930	$ 6,726

Credit Loss Allowance and Cre60

Credit Loss Allowance and Credit Quality (As Restated) - Average Recorded Investment and Income Recognized on TDR Loans (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Retail Installment Contracts
Financing Receivable Modifications [Line Items]
Average outstanding recorded investment in TDRs	$ 4,224,118	$ 2,591,554
Interest income recognized	181,410	115,239
Personal Loans
Financing Receivable Modifications [Line Items]
Average outstanding recorded investment in TDRs	10,387	8,996
Interest income recognized	$ 589	$ 329

Credit Loss Allowance and Cre61

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Loan Modification Accounted as TDRs (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2015USD ($)contract	Mar. 31, 2014USD ($)contract
Retail Installment Contracts
Financing Receivable Modifications [Line Items]
Outstanding recorded investment before TDR	$ 833,523	$ 505,087
Outstanding recorded investment after TDR		$ 510,544
Number of contracts | contract	48,892	31,953
Personal Loans
Financing Receivable Modifications [Line Items]
Outstanding recorded investment before TDR	$ 5,394	$ 11,495
Outstanding recorded investment after TDR	$ 5,356	$ 11,336
Number of contracts | contract	4,468	14,829

Credit Loss Allowance and Cre62

Credit Loss Allowance and Credit Quality (As Restated) - Summary of Defaults in Loan Modifications Accounted as TDRs (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2015USD ($)contract	Mar. 31, 2014USD ($)contract
Retail Installment Contracts
Financing Receivable Modifications [Line Items]
Recorded investment in TDRs that subsequently defaulted | $	$ 181,413	$ 104,144
Number of contracts | contract	10,741	6,759
Personal Loans
Financing Receivable Modifications [Line Items]
Recorded investment in TDRs that subsequently defaulted | $	$ 1,411
Number of contracts | contract	1,411

Debt - Schedule of Credit Facil

Debt - Schedule of Credit Facilities (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Line Of Credit Facility [Line Items]
Utilized Balance	$ 7,338,550,000	$ 6,402,327,000
Unsecured Debt
Line Of Credit Facility [Line Items]
Utilized Balance	$ 2,680,814,000	$ 2,152,625,000
Warehouse line, due June 2015
Line Of Credit Facility [Line Items]
Maturity Date	2015-06	2015-06
Utilized Balance	$ 388,435,000	$ 243,736,000
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	0.98%	1.17%
Assets Pledged	$ 558,135,000	$ 344,822,000
Restricted Cash Pledged	$ 0	$ 0
Warehouse line, due Various
Line Of Credit Facility [Line Items]
Maturity Date	Various	Various
Utilized Balance	$ 890,965,000	$ 397,452,000
Committed Amount	$ 1,247,302,000	$ 1,244,318,000
Effective Rate	1.00%	1.26%
Assets Pledged	$ 1,305,875,000	$ 589,529,000
Restricted Cash Pledged	$ 32,484,000	$ 20,661,000
Warehouse line, due June 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-06	2016-06
Utilized Balance	$ 2,465,041,000	$ 2,201,511,000
Committed Amount	$ 4,300,000,000	$ 4,300,000,000
Effective Rate	0.93%	0.98%
Assets Pledged	$ 3,719,820,000	$ 3,249,263,000
Restricted Cash Pledged	$ 85,180,000	$ 65,414,000
Warehouse line, due June 2016
Line Of Credit Facility [Line Items]
Maturity Date		2016-06
Utilized Balance		$ 1,051,777,000
Committed Amount		$ 2,500,000,000
Effective Rate		1.06%
Assets Pledged		$ 1,481,135,000
Restricted Cash Pledged		$ 28,316,000
Warehouse line, due December 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-12
Utilized Balance	$ 1,575,977,000
Committed Amount	$ 2,500,000,000
Effective Rate	1.05%
Assets Pledged	$ 2,222,916,000
Restricted Cash Pledged	$ 46,853,000
Warehouse line, due July 2015
Line Of Credit Facility [Line Items]
Maturity Date	2015-07	2015-07
Utilized Balance	$ 0	$ 0
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	0.00%	0.00%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	$ 0	$ 0
Warehouse line, due September 2015
Line Of Credit Facility [Line Items]
Maturity Date	2015-09	2015-09
Utilized Balance	$ 199,980,000	$ 199,980,000
Committed Amount	$ 200,000,000	$ 200,000,000
Effective Rate	2.00%	1.96%
Assets Pledged	$ 351,512,000	$ 351,755,000
Restricted Cash Pledged	$ 15,926,000	$ 13,169,000
Repurchase facility, due Various
Line Of Credit Facility [Line Items]
Maturity Date	Various	Various
Utilized Balance	$ 892,571,000	$ 923,225,000
Committed Amount	$ 892,571,000	$ 923,225,000
Effective Rate	1.64%	1.63%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	$ 32,936,000	$ 34,184,000
Warehouse line, due December 2015
Line Of Credit Facility [Line Items]
Maturity Date		2015-12
Utilized Balance		$ 468,565,000
Committed Amount		$ 750,000,000
Effective Rate		0.93%
Assets Pledged		$ 641,709,000
Restricted Cash Pledged		$ 16,467,000
Warehouse line, due March 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-03
Utilized Balance	$ 0
Committed Amount	$ 750,000,000
Effective Rate	0.00%
Assets Pledged	$ 0
Restricted Cash Pledged	$ 0
Warehouse line, due November 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-11	2016-11
Utilized Balance	$ 175,000,000	$ 175,000,000
Committed Amount	$ 175,000,000	$ 175,000,000
Effective Rate	1.73%	1.71%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	$ 0
Warehouse line, due October 2016
Line Of Credit Facility [Line Items]
Maturity Date		2016-10
Utilized Balance	249,987,000	$ 240,487,000
Committed Amount	$ 250,000,000	$ 250,000,000
Effective Rate	2.05%	2.02%
Assets Pledged	$ 308,279,000	$ 299,195,000
Restricted Cash Pledged	$ 19,139,000	$ 17,143,000
Warehouse line, due November 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-11	2016-11
Utilized Balance	$ 250,000,000	$ 250,000,000
Committed Amount	$ 250,000,000	$ 250,000,000
Effective Rate	1.73%	1.71%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	$ 2,500,000	$ 2,500,000
Repurchase facility, due May 2015
Line Of Credit Facility [Line Items]
Maturity Date	2015-05
Utilized Balance	$ 250,594,000
Committed Amount	$ 250,594,000
Effective Rate	1.02%
Assets Pledged	$ 0
Restricted Cash Pledged	0
Warehouse line, due March 2015
Line Of Credit Facility [Line Items]
Maturity Date		2015-03
Utilized Balance		$ 250,594,000
Committed Amount		$ 250,594,000
Effective Rate		0.98%
Assets Pledged		$ 0
Restricted Cash Pledged		0
Total facilities with third parties
Line Of Credit Facility [Line Items]
Utilized Balance	7,338,550,000	6,402,327,000
Committed Amount	11,815,467,000	11,843,137,000
Assets Pledged	8,466,537,000	6,957,408,000
Restricted Cash Pledged	$ 235,018,000	$ 197,854,000
Line of credit, due December 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-12	2016-12
Utilized Balance	$ 500,000,000	$ 500,000,000
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	2.47%	2.46%
Assets Pledged	$ 1,074,000	$ 1,340,000
Restricted Cash Pledged	$ 0	$ 0
Line of credit, due December 2018
Line Of Credit Facility [Line Items]
Maturity Date	2018-12	2018-12
Utilized Balance	$ 250,000,000	$ 0
Committed Amount	$ 500,000,000	$ 500,000,000
Effective Rate	3.23%	0.00%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	$ 0	$ 0
Line of credit, due December 2016
Line Of Credit Facility [Line Items]
Maturity Date	2016-12	2016-12
Utilized Balance	$ 1,750,000,000	$ 1,750,000,000
Committed Amount	$ 1,750,000,000	$ 1,750,000,000
Effective Rate	2.36%	2.33%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	$ 0	$ 0
Line of credit, due December 2018
Line Of Credit Facility [Line Items]
Maturity Date	2018-12	2018-12
Utilized Balance	$ 1,575,000,000	$ 1,140,000,000
Committed Amount	$ 1,750,000,000	$ 1,750,000,000
Effective Rate	2.82%	2.85%
Assets Pledged	$ 7,076,000	$ 9,701,000
Restricted Cash Pledged	$ 0	$ 0
Line of credit, due March 2017
Line Of Credit Facility [Line Items]
Maturity Date	2017-03	2017-03
Utilized Balance	$ 300,000,000	$ 300,000,000
Committed Amount	$ 300,000,000	$ 300,000,000
Effective Rate	1.72%	1.71%
Assets Pledged	$ 0	$ 0
Restricted Cash Pledged	0	0
Total facilities with Santander and related subsidiaries
Line Of Credit Facility [Line Items]
Utilized Balance	4,375,000,000	3,690,000,000
Committed Amount	4,800,000,000	4,800,000,000
Assets Pledged	8,150,000	11,041,000
Restricted Cash Pledged	$ 0	0
Repurchase Facilities with Maturity up to 30 Days
Line Of Credit Facility [Line Items]
Debt term	30 days
Repurchase Facilities with Maturity up to 90 Days
Line Of Credit Facility [Line Items]
Debt term	90 days
Revolving credit facilities
Line Of Credit Facility [Line Items]
Utilized Balance	$ 11,713,550,000	10,092,327,000
Committed Amount	16,615,467,000	16,643,137,000
Assets Pledged	8,474,687,000	6,968,449,000
Restricted Cash Pledged	$ 235,018,000	$ 197,854,000

Debt - Summary of Secured Struc

Debt - Summary of Secured Structured Financings (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Balance	$ 18,000,121	$ 18,000,121	$ 17,718,974
Initial Note Amounts Issued	7,338,550	7,338,550	6,402,327
Secured Structured Financings
Debt Instrument [Line Items]
Balance	18,000,121	18,000,121	17,718,974
Initial Note Amounts Issued	36,005,751	36,005,751	35,182,041
Collateral	23,692,093	23,692,093	23,460,239
Restricted Cash	1,624,242	1,624,242	$ 1,465,085
Secured Structured Financings | 2010 Securitizations
Debt Instrument [Line Items]
Original Estimated Maturity Dates			2017-11
Balance			$ 81,907
Initial Note Amounts Issued			$ 1,632,420
Initial Weighted Average Interest Rate			1.04%
Collateral			$ 234,706
Restricted Cash			58,740
Secured Structured Financings | 2011 Securitizations
Debt Instrument [Line Items]
Balance	340,146	340,146	421,315
Initial Note Amounts Issued	3,536,550	3,536,550	3,536,550
Collateral	591,769	591,769	699,875
Restricted Cash	$ 118,104	$ 118,104	$ 115,962
Secured Structured Financings | 2011 Securitizations | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2016-06	2016-06
Initial Weighted Average Interest Rate	1.21%	1.21%	1.21%
Secured Structured Financings | 2011 Securitizations | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2017-09	2017-09
Initial Weighted Average Interest Rate	2.02%	2.02%	2.80%
Secured Structured Financings | 2012 Securitizations
Debt Instrument [Line Items]
Balance	$ 1,963,264	$ 1,963,264	$ 2,296,687
Initial Note Amounts Issued	8,023,840	8,023,840	8,023,840
Collateral	2,622,237	2,622,237	3,006,426
Restricted Cash	$ 325,228	$ 325,228	$ 318,373
Secured Structured Financings | 2012 Securitizations | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2017-11	2017-11
Initial Weighted Average Interest Rate	0.92%	0.92%	0.92%
Secured Structured Financings | 2012 Securitizations | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2018-12	2018-12
Initial Weighted Average Interest Rate	1.68%	1.68%	1.68%
Secured Structured Financings | 2013 Securitizations
Debt Instrument [Line Items]
Balance	$ 3,031,810	$ 3,031,810	$ 3,426,242
Initial Note Amounts Issued	6,689,700	6,689,700	6,689,700
Collateral	3,762,550	3,762,550	4,231,006
Restricted Cash	$ 334,321	$ 334,321	$ 320,182
Secured Structured Financings | 2013 Securitizations | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2019-01	2019-01
Initial Weighted Average Interest Rate	0.89%	0.89%	0.89%
Secured Structured Financings | 2013 Securitizations | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2021-01	2021-01
Initial Weighted Average Interest Rate	1.59%	1.59%	1.59%
Secured Structured Financings | 2014 Securitizations
Debt Instrument [Line Items]
Balance	$ 4,579,011	$ 4,579,011	$ 5,211,346
Initial Note Amounts Issued	6,800,420	6,800,420	6,800,420
Collateral	5,553,720	5,553,720	6,173,229
Restricted Cash	$ 403,805	$ 403,805	$ 370,790
Secured Structured Financings | 2014 Securitizations | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2018-08	2018-08
Initial Weighted Average Interest Rate	1.16%	1.16%	1.16%
Secured Structured Financings | 2014 Securitizations | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2021-01	2021-01
Initial Weighted Average Interest Rate	1.72%	1.72%	1.72%
Secured Structured Financings | 2015 Securitizations
Debt Instrument [Line Items]
Balance	$ 1,919,496	$ 1,919,496
Initial Note Amounts Issued	1,962,380	1,962,380
Collateral	2,346,548	2,346,548
Restricted Cash	$ 119,978	$ 119,978
Secured Structured Financings | 2015 Securitizations | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2021-04
Initial Weighted Average Interest Rate	1.39%	1.39%
Secured Structured Financings | 2015 Securitizations | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2022-07
Initial Weighted Average Interest Rate	1.97%	1.97%
Secured Structured Financings | Public Securitizations
Debt Instrument [Line Items]
Balance	$ 11,833,727	$ 11,833,727	$ 11,437,497
Initial Note Amounts Issued	27,012,890	27,012,890	26,682,930
Collateral	14,876,824	14,876,824	14,345,242
Restricted Cash	1,301,436	$ 1,301,436	$ 1,184,047
Secured Structured Financings | 2010 Private Issuances
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2011-06	2011-06
Balance	156,859	$ 156,859	$ 172,652
Initial Note Amounts Issued	$ 516,000	$ 516,000	$ 516,000
Initial Weighted Average Interest Rate	1.29%	1.29%	1.29%
Collateral	$ 287,477	$ 287,477	$ 303,361
Restricted Cash	8,468	$ 8,468	$ 8,009
Secured Structured Financings | 2011 Private Issuances
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2018-12	2018-12
Balance	701,700	$ 701,700	$ 859,309
Initial Note Amounts Issued	1,700,000	1,700,000	1,700,000
Collateral	1,160,946	1,160,946	1,316,903
Restricted Cash	$ 56,333	$ 56,333	$ 52,524
Secured Structured Financings | 2011 Private Issuances | Minimum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate	1.46%	1.46%	1.46%
Secured Structured Financings | 2011 Private Issuances | Maximum
Debt Instrument [Line Items]
Initial Weighted Average Interest Rate			1.80%
Secured Structured Financings | 2012 Private Issuances
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2016-05	2016-05
Balance	$ 2,698	$ 2,698	$ 5,682
Initial Note Amounts Issued	$ 70,308	$ 70,308	$ 70,308
Initial Weighted Average Interest Rate	1.07%	1.07%	1.07%
Collateral	$ 8,904	$ 8,904	$ 11,760
Restricted Cash	995	995	1,086
Secured Structured Financings | 2013 Private Issuances
Debt Instrument [Line Items]
Balance	2,487,845	2,487,845	2,629,278
Initial Note Amounts Issued	2,693,754	2,693,754	2,693,754
Collateral	3,487,720	3,487,720	3,703,685
Restricted Cash	121,222	$ 121,222	$ 98,063
Advances on private issuance	$ 609,571
Secured Structured Financings | 2013 Private Issuances | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2018-09	2018-09
Initial Weighted Average Interest Rate	1.13%	1.13%	1.13%
Secured Structured Financings | 2013 Private Issuances | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2020-09	2020-09
Initial Weighted Average Interest Rate	1.38%	1.38%	1.38%
Secured Structured Financings | 2014 Private Issuances
Debt Instrument [Line Items]
Balance	$ 2,324,876	$ 2,324,876	$ 2,614,556
Initial Note Amounts Issued	3,519,049	3,519,049	3,519,049
Collateral	3,177,351	3,177,351	3,779,288
Restricted Cash	$ 120,187	$ 120,187	$ 121,356
Secured Structured Financings | 2014 Private Issuances | Minimum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2015-11	2015-11
Initial Weighted Average Interest Rate	1.05%	1.05%	1.05%
Secured Structured Financings | 2014 Private Issuances | Maximum
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2021-12	2021-12
Initial Weighted Average Interest Rate	1.85%	1.85%	1.85%
Secured Structured Financings | 2015 Private Issuances
Debt Instrument [Line Items]
Original Estimated Maturity Dates		2018-03
Balance	$ 492,416	$ 492,416
Initial Note Amounts Issued	$ 493,750	$ 493,750
Initial Weighted Average Interest Rate	1.44%	1.44%
Collateral	$ 692,871	$ 692,871
Restricted Cash	15,601	15,601
Secured Structured Financings | Privately Issued Amortizing Notes
Debt Instrument [Line Items]
Balance	6,166,394	6,166,394	$ 6,281,477
Initial Note Amounts Issued	8,992,861	8,992,861	8,499,111
Collateral	8,815,269	8,815,269	9,114,997
Restricted Cash	$ 322,806	$ 322,806	$ 281,038

Debt - Additional Information (

Debt - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014	Mar. 06, 2014
Debt Instrument [Line Items]
Notes payable — credit facilities	$ 7,338,550,000		$ 6,402,327,000
Interest expense on secured structured financing	$ 60,852,000	$ 59,862,000
Maturity Year One
Debt Instrument [Line Items]
Debt term	3 years
Credit facility maturity date	Dec. 31, 2016
Maturity Year Two
Debt Instrument [Line Items]
Debt term	5 years
Credit facility maturity date	Dec. 31, 2018
Total facilities with Santander and related subsidiaries
Debt Instrument [Line Items]
Committed amount	$ 4,500,000,000
Line of Credit Facility Five
Debt Instrument [Line Items]
Committed amount				$ 300,000,000

Variable Interest Entities (A66

Variable Interest Entities (As Restated) - Summary of Cash Flows Received from Securitization Trusts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Variable Interest Entity [Line Items]
Assets securitized	$ 3,981,855	$ 3,316,248
Net proceeds from new securitizations	3,056,950	2,734,093
Cash received for servicing fees	161,962	146,832
Net distributions from Trusts	456,053	418,121
Total cash received from Trusts	3,674,965	3,299,046
VIE, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Assets securitized	0	774,183
Net proceeds from new securitizations	0	815,850
Cash received for servicing fees	5,304	2,788
Total cash received from Trusts	$ 5,304	$ 818,638

Variable Interest Entities (A67

Variable Interest Entities (As Restated) - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Dec. 31, 2014
Securitization Financial Asset For Which Transfer Is Accounted As Sale [Line Items]
Gross retail installment contracts transferred		$ 26,187,346,000	$ 24,611,624,000
Chrysler Capital | VIE, Not Primary Beneficiary
Securitization Financial Asset For Which Transfer Is Accounted As Sale [Line Items]
Gross retail installment contracts transferred		1,936,169,000	$ 2,157,808,000
Retail installment contracts gross	$ 774,183,000
Maximum exposure to loss, involvement with the VIE		$ 0

Derivative Financial Instrume68

Derivative Financial Instruments (As Restated) - Additional Information (Details) - USD ($)	1 Months Ended
	Mar. 31, 2014	Mar. 31, 2015	Dec. 31, 2014
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Company pledged bonds retained in its own securitizations in exchange	$ 250,594,000
Warrant
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Estimated fair value of warrant		$ 0	$ 0
Three-Month LIBOR
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Variable rate of three-month LIBOR plus basis points	0.75%

Derivative Financial Instrume69

Derivative Financial Instruments (As Restated) - Summary of Underlying Notional Amounts and Aggregate Fair Values (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Interest Rate Swap | Designated as Cash Flow Hedges
Derivative [Line Items]
Notional	$ 7,995,000	$ 8,020,000
Fair Value	(16,415)	3,827
Interest Rate Swap | Not Designated As Hedges
Derivative [Line Items]
Notional	2,939,000	3,206,000
Fair Value	(14,767)	(12,175)
Interest Rate Cap
Derivative [Line Items]
Notional	8,098,762	7,541,385
Fair Value	31,585	49,762
Options for Interest Rate Cap
Derivative [Line Items]
Notional	8,098,762	7,541,385
Fair Value	(31,614)	(49,806)
Total Return Swap
Derivative [Line Items]
Notional	250,594	250,594
Fair Value	(1,422)	(1,736)
Total Return Settlement
Derivative [Line Items]
Notional	1,404,726	1,404,726
Fair Value	$ (59,588)	$ (48,893)

Derivative Financial Instrume70

Derivative Financial Instruments (As Restated) - Offsetting of Derivative Assets and Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Interest Rate Swaps | Santander and Affiliates
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	$ 111	$ 5,208
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	111	5,208
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	111	5,208
Gross Amounts of Recognized Liabilities	22,063	15,783
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	22,063	15,783
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(13,480)	(4,308)
Net Amount, Not Offset in the Consolidated Balance Sheet	8,583	11,475
Interest Rate Swaps | Third Party
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	0	2,946
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	0	2,946
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	0	2,946
Gross Amounts of Recognized Liabilities	9,230	719
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	9,230	719
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(5,091)	(191)
Net Amount, Not Offset in the Consolidated Balance Sheet	4,139	528
Interest Rate Caps | Santander and Affiliates
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	22,310	35,602
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	22,310	35,602
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	22,310	35,602
Interest Rate Caps | Third Party
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	9,275	14,160
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	9,275	14,160
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	9,275	14,160
Derivative Assets Subject to Master Netting Arrangement
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	31,696	57,916
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	31,696	57,916
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	31,696	57,916
Derivative Assets Not Subject to Master Netting Arrangement
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	0	0
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	0	0
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	0	0
Derivative Assets
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	31,696	57,916
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	31,696	57,916
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	31,696	57,916
Financial Assets
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Assets	31,696	57,916
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Assets Presented in the Condensed Consolidated Balance Sheet	31,696	57,916
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Received, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	31,696	57,916
Back to Back | Santander and Affiliates
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	22,310	35,602
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	22,310	35,602
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(22,310)	(35,602)
Net Amount, Not Offset in the Consolidated Balance Sheet	0	0
Back to Back | Third Party
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	9,304	14,204
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	9,304	14,204
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(9,304)	(14,204)
Net Amount, Not Offset in the Consolidated Balance Sheet	0	0
Derivative Liabilities Subject to Master Netting Arrangement
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	62,907	66,308
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	62,907	66,308
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(50,185)	(54,305)
Net Amount, Not Offset in the Consolidated Balance Sheet	12,722	12,003
Total Return Swap
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	1,422	1,736
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	1,422	1,736
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(1,422)	(1,736)
Net Amount, Not Offset in the Consolidated Balance Sheet	0	0
Total Return Settlement
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	59,588	48,893
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	59,588	48,893
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	0	0
Net Amount, Not Offset in the Consolidated Balance Sheet	59,588	48,893
Derivative Liabilities Not Subject to Master Netting Arrangement
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	61,010	50,629
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	61,010	50,629
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(1,422)	(1,736)
Net Amount, Not Offset in the Consolidated Balance Sheet	59,588	48,893
Derivative Liabilities
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	123,917	116,937
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	123,917	116,937
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(51,607)	(56,041)
Net Amount, Not Offset in the Consolidated Balance Sheet	72,310	60,896
Financial Liabilities
Derivatives Fair Value [Line Items]
Gross Amounts of Recognized Liabilities	123,917	116,937
Gross Amounts Offset in the Condensed Consolidated Balance Sheet	0	0
Net Amounts of Liabilities Presented in the Condensed Consolidated Balance Sheet	123,917	116,937
Financial Instruments, Not Offset in the Consolidated Balance Sheet	0	0
Cash Collateral Pledged, Not Offset in the Consolidated Balance Sheet	(51,607)	(56,041)
Net Amount, Not Offset in the Consolidated Balance Sheet	$ 72,310	$ 60,896

Derivative Financial Instrume71

Derivative Financial Instruments (As Restated) - Gross Gains (Losses) Reclassified from Accumulated Other Comprehensive Income (Details) - Interest Rate Swaps - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Designated as Cash Flow Hedges
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Recognized in Interest Expense	$ 223	$ 138
Gross Gains (Losses) Recognized in Accumulated Other Comprehensive Income (Loss)	(31,536)	654
Gross Gains (Losses) Reclassified From Accumulated Other Comprehensive Income to Interest Expense	(11,071)	(2,664)
Interest Expense | Not Designated As Hedges
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Recognized in Interest Expense	(2,429)	5,189
Operating Expense | Not Designated As Hedges
Derivative Instruments Gain Loss [Line Items]
Gains (Losses) Recognized in Interest Expense	$ (11,955)	$ (1,673)

Other Assets (As Restated) (Det

Other Assets (As Restated) (Details) - USD ($) $ in Thousands	1 Months Ended
	May 31, 2013	Mar. 31, 2015	Dec. 31, 2014
Other Assets [Line Items]
Other assets		$ 473,491	$ 426,188
Upfront fee	$ 150,000
Finance and other interest income amortization period	10 years
Upfront Fee
Other Assets [Line Items]
Other assets		121,250	125,000
Vehicles
Other Assets [Line Items]
Other assets		159,613	134,926
Manufacturer Subvention Payments Receivable
Other Assets [Line Items]
Other assets		101,551	70,213
Accounts Receivable
Other Assets [Line Items]
Other assets		22,166	18,440
Prepaids
Other Assets [Line Items]
Other assets		36,175	35,906
Derivative Assets
Other Assets [Line Items]
Other assets		27,231	34,876
Other
Other Assets [Line Items]
Other assets		$ 5,505	$ 6,827

Income Taxes (As Restated) - Ad

Income Taxes (As Restated) - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expense	$ 122,823	$ 85,624
Effective tax rate	33.60%	38.40%
Related party taxes receivable	$ 0		$ 467

Commitments and Contingencies74

Commitments and Contingencies (As Restated) - Additional Information (Details) - USD ($)	Feb. 25, 2015	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Contingencies And Commitments [Line Items]
Purchase commitment		Under terms of agreements with a peer-to-peer personal lending platform company, the Company has committed to purchase at least the lesser of $30,000 per month or 75% of the lending platform company’s "near-prime" (as that term is defined in the agreements) originations through July 2015, and the lesser of $30,000 per month or 50% of the lending platform company’s near-prime originations thereafter through July 2017.
Purchase commitment notice period		90 days
Unsecured revolving financing initial term ending		Apr. 30, 2020
Purchase obligation		$ 6,431,000		$ 7,706,000
Servicing fees adjustment		147,000	$ 1,920,000
Outstanding repurchase requests		0
Estimated fair value of the guarantee		1,992,000
Violation of Servicemembers Civil Relief Act | Civil Fine
Contingencies And Commitments [Line Items]
Civil fine, amount	$ 55,000
Violation of Servicemembers Civil Relief Act | Civil Fine to Affected Service Members | Minimum
Contingencies And Commitments [Line Items]
Civil fine, amount	9,360,000
Violation of Servicemembers Civil Relief Act | Lost Equity for Each Repossession
Contingencies And Commitments [Line Items]
Civil fine, amount	10,000
Violation of Servicemembers Civil Relief Act | Sought to Collect Repossession-related Fees
Contingencies And Commitments [Line Items]
Civil fine, amount	$ 5,000
NCEP, LLC
Contingencies And Commitments [Line Items]
Commitments to sell charged off loan receivables in bankruptcy status		$ 200,000
CBP
Contingencies And Commitments [Line Items]
Loans servicing, loss-sharing payment ratio		0.50%
SBNA
Contingencies And Commitments [Line Items]
Indemnification of leases		$ 48,226,000
Bank of America
Contingencies And Commitments [Line Items]
Commitment to sell loans		$ 300,000,000
Commitment to sell loans, maturity period		May 31, 2018
July 2,015
Contingencies And Commitments [Line Items]
Purchase commitment amount		$ 30,000,000
Purchase commitment percent		75.00%
July 2,017
Contingencies And Commitments [Line Items]
Purchase commitment amount		$ 30,000,000
Purchase commitment percent		50.00%

Related-Party Transactions - Ad

Related-Party Transactions - Additional Information (Details) ft² in Thousands	3 Months Ended
	Mar. 31, 2015USD ($)ft²$ / h	Mar. 31, 2014USD ($)	Dec. 31, 2014USD ($)	Nov. 30, 2014	Jun. 30, 2014USD ($)	Jan. 23, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Origination in unsecured revolving loans	$ 4,237,000	$ (13,493,000)
Cost method investment	$ 6,000,000
Average hourly rate (in usd per hour) | $ / h	5,800
Capmark
Class of Stock [Line Items]
Ownership percentage by affiliate of noncontrolling interest owner				32.00%
Centerbridge
Class of Stock [Line Items]
Ownership percentage by noncontrolling owners (less than)	0.00%		1.00%			1.00%	7.00%
Bluestem
Class of Stock [Line Items]
Advances on receivables originated under the agreement	$ 158,229,000
Proceeds from receivables originated under the agreement	277,360,000
Santander and Affiliates
Class of Stock [Line Items]
Notional	15,865,525,000		$ 16,330,771,000
Collateral coverage on derivative liabilities	41,360,000		32,118,000
Derivative instrument interest expenses	17,242,000	8,881,000
SBNA
Class of Stock [Line Items]
Servicing fee income on receivables sold	1,457,000	94,000
Referral fee	$ 9,000,000
Referral fee, amortization period	10 years
Unamortized fee balance	$ 7,425,000		7,650,000
Referral fee income	225,000	225,000
Origination income	5,624,000	3,685,000
SBNA | Restricted Cash
Class of Stock [Line Items]
Credit loss indemnification of leases	42,570,000		44,805,000		$ 48,226,000
Produban Servicios Informaticos Generales S.L
Class of Stock [Line Items]
Expenses incurred	102,000	22,000
Cost Method Investment
Class of Stock [Line Items]
Origination in unsecured revolving loans	7,626,000	704,000
Original Equity Investors
Class of Stock [Line Items]
Tax indemnification payments receivable	$ 5,472,000		5,504,000
Chairman and CEO, President and CFO and Board Member
Class of Stock [Line Items]
Area of leased property (in square foot) | ft²	373
Lease payments	$ 522,000	0
Lease term	12 years
Future minimum payment of lease	$ 83,033,000
Dealer Loan Portfolio | SBNA
Class of Stock [Line Items]
Servicing fee income on receivables sold		801,000
Servicer performance payments		464,000
Relationship management fees receivable	472,000		450,000
Relationship management fee income	1,623,000
Servicing fee expense	86,000
Servicing fees payable	30,000		$ 28,000
Serviced Auto Loan and Retail Installment | SBNA
Class of Stock [Line Items]
Servicing fee income on receivables sold	1,944,000	865,000
Expenses Paid for Use of CEO Private Plane | Chairman and CEO
Class of Stock [Line Items]
Related party, amount of transaction	$ 183,000	$ 273,000

Related Party Transactions - In

Related Party Transactions - Interest Expense and Accrued Interest (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Santander
Related Party Transaction [Line Items]
Line of credit agreement, interest expense (Note 5)	$ 25,484	$ 24,874
Letter of credit facility with Santander - New York Branch, interest expense	0	125
Line of credit agreement, accrued interest (Note 5)	8,670		$ 7,750
Letter of credit facility with Santander - New York Branch, accrued interest	0		128
SHUSA
Related Party Transaction [Line Items]
Line of credit agreement, interest expense (Note 5)	1,290	$ 363
Line of credit agreement, accrued interest (Note 5)	$ 230		$ 242

Related-Party Transactions - In

Related-Party Transactions - Information on Serviced Auto Loan and Retail Installment Contract Portfolio (Details) - Serviced Auto Loan and Retail Installment - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Total serviced portfolio	$ 843,475	$ 896,300
Cash collections due to owner	22,874	21,415
Servicing fees receivable	$ 2,073	$ 2,171

Related-Party Transactions - 78

Related-Party Transactions - Information on Consumer Vehicle Lease Portfolio (Details) - SBNA - Consumer Vehicle Lease - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Related Party Transaction [Line Items]
Total serviced portfolio	$ 2,328,240	$ 1,989,967
Lease fundings due from owner	6,038	3,365
Origination and servicing fees receivable	3,169	10,345
Revenue share reimbursement receivable	$ 3,345	$ 1,694

Computation of Basic and Dilu79

Computation of Basic and Diluted Earnings per Common Share (As Restated) - Additional Information (Details)	3 Months Ended
	Mar. 31, 2015shares
Earnings Per Share [Abstract]
Employee stock option awards excluded from computation of earnings per share, amount	1,512,091

Computation of Basic and Dilu80

Computation of Basic and Diluted Earnings per Common Share (As Restated) - Summary of Computation of Basic and Diluted Earnings per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Earnings per common share
Net income	$ 242,445	$ 137,443
Weighted average number of common shares outstanding before restricted participating shares	348,955,000	347,518,000
Weighted average number of participating restricted common shares outstanding	467,000	584,000
Weighted average number of common shares outstanding	349,421,960	348,101,891
Earnings per common share (in usd per share)	$ 0.69	$ 0.39
Earnings per common share - assuming dilution
Net income	$ 242,445	$ 137,443
Weighted average number of common shares outstanding	349,421,960	348,101,891
Effect of employee stock-based awards (in shares)	7,232,000	8,223,000
Weighted average number of common shares outstanding - assuming dilution	356,654,466	356,325,036
Earnings per common share - assuming dilution (in usd per share)	$ 0.68	$ 0.39

Fair Value of Financial Instr81

Fair Value of Financial Instruments (As Restated) - Summary of Fair Value Estimates, Methods and Assumptions (Details) - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 26,952	$ 33,157	$ 112,835	$ 10,531
Finance receivables held for sale	1,042,514	46,586
Finance receivables held for investment, net	24,547,674	23,911,649
Restricted cash	2,687,304	1,920,857
Notes payable — credit facilities	7,338,550	6,402,327
Notes payable — secured structured financings	18,000,121	17,718,974
Notes payable — related party	4,375,000	3,690,000
Carrying Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	26,952	33,157
Finance receivables held for sale	1,042,514	46,586
Finance receivables held for investment, net	24,547,674	23,911,649
Restricted cash	2,687,304	1,920,857
Notes payable — credit facilities	7,338,550	6,402,327
Notes payable — secured structured financings	18,000,121	17,718,974
Notes payable — related party	4,375,000	3,690,000
Estimated Fair Value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	26,952	33,157
Finance receivables held for sale	1,102,620	46,586
Finance receivables held for investment, net	26,390,127	25,576,337
Restricted cash	2,687,304	1,920,857
Notes payable — credit facilities	7,338,550	6,402,327
Notes payable — secured structured financings	18,104,855	17,810,062
Notes payable — related party	$ 4,375,000	$ 3,690,000

Fair Value of Financial Instr82

Fair Value of Financial Instruments (As Restated) - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Residual guarantee liability	$ 1,992,000
Transfers out of Level 3	0	$ 0
Total Return Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	1,422,000		$ 1,736,000
Total Return Settlement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	59,588,000		48,893,000
Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets	9,275,000		14,160,000
Due from affiliates	22,310,000		35,602,000
Interest Rate Swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			150,000
Due from affiliates			385,000
Other liabilities	3,514,000		276,000
Due to affiliates	11,253,000		12,467,000
Interest Rate Swaps | Designated as Cash Flow Hedges
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			2,796,000
Due from affiliates	111,000		4,823,000
Other liabilities	5,716,000		443,000
Due to affiliates	10,810,000		3,316,000
Trading Options for Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	9,304,000		14,204,000
Due to affiliates	22,310,000		35,602,000
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Residual guarantee liability	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Total Return Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Total Return Settlement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets	0		0
Due from affiliates	0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest Rate Swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			0
Due from affiliates			0
Other liabilities	0		0
Due to affiliates	0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Interest Rate Swaps | Designated as Cash Flow Hedges
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			0
Due from affiliates	0		0
Other liabilities	0		0
Due to affiliates	0		0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Trading Options for Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Due to affiliates	0		0
Significant Other Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Residual guarantee liability	0
Significant Other Observable Inputs (Level 2) | Total Return Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	1,422,000		1,736,000
Significant Other Observable Inputs (Level 2) | Total Return Settlement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Significant Other Observable Inputs (Level 2) | Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets	9,275,000		14,160,000
Due from affiliates	22,310,000		35,602,000
Significant Other Observable Inputs (Level 2) | Interest Rate Swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			150,000
Due from affiliates			385,000
Other liabilities	3,514,000		243,000
Due to affiliates	11,253,000		12,467,000
Significant Other Observable Inputs (Level 2) | Interest Rate Swaps | Designated as Cash Flow Hedges
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			2,796,000
Due from affiliates	111,000		4,823,000
Other liabilities	5,716,000		476,000
Due to affiliates	10,810,000		3,316,000
Significant Other Observable Inputs (Level 2) | Trading Options for Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	9,304,000		14,204,000
Due to affiliates	22,310,000		35,602,000
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Residual guarantee liability	1,992,000
Significant Unobservable Inputs (Level 3) | Total Return Swap
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Significant Unobservable Inputs (Level 3) | Total Return Settlement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	59,588,000		48,893,000
Significant Unobservable Inputs (Level 3) | Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets	0		0
Due from affiliates	0		0
Significant Unobservable Inputs (Level 3) | Interest Rate Swaps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			0
Due from affiliates			0
Other liabilities	0		0
Due to affiliates	0		0
Significant Unobservable Inputs (Level 3) | Interest Rate Swaps | Designated as Cash Flow Hedges
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets			0
Due from affiliates	0		0
Other liabilities	0		0
Due to affiliates	0		0
Significant Unobservable Inputs (Level 3) | Trading Options for Interest Rate Caps
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other liabilities	0		0
Due to affiliates	$ 0		$ 0

Fair Value of Financial Instr83

Fair Value of Financial Instruments (As Restated) - Changes in Level 3 Balances (Details) - Total Return Settlement - Derivative Financial Instruments, Liabilities - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair value, beginning balance	$ 48,893	$ 50,385
Settlements	(1,260)	(2,788)
Losses recognized in earnings	11,955	1,673
Fair value, ending balance	$ 59,588	$ 49,270

Fair Value of Financial Instr84

Fair Value of Financial Instruments (As Restated) - Assets and Liabilities Measured at Fair Value on Nonrecurring Basis (Details) - Vehicles - USD ($) $ in Thousands	Mar. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets — vehicles	$ 159,613	$ 134,926
Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets — vehicles	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets — vehicles	159,613	134,926
Significant Unobservable Inputs (Level 3)
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Other assets — vehicles	$ 0	$ 0

Employee Benefit Plans - Additi

Employee Benefit Plans - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Jan. 23, 2014	Mar. 31, 2015	Mar. 31, 2014	Dec. 31, 2011	Dec. 31, 2014	Dec. 31, 2013	Dec. 28, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common shares stock awards available for grant				29,000,000
Percentage of equity invested in the Company for the stock awards available for grant				8.50%
Common stock , shares issued	85,242,042	350,010,317			349,029,766
Expiration period		10 years
Common stock , par value (in usd per share)	$ 24	$ 0.01			$ 0.01
Stock compensation expense	$ 117,770
Share-based compensation to executives	33,845
Fair value of options granted in period	$ 10,216	$ 1,074
RSUs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock vesting period		3 years
Award holding period		1 year
Employees
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock vesting period	5 years
Director
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock vesting period	3 years
Omnibus Incentive Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common shares stock awards available for grant							583,890
Common stock , shares issued						5,192,640
Stock vesting period		5 years
Employee benefits and share-based compensation		$ 604	$ 604

Employee Benefit Plans - Summar

Employee Benefit Plans - Summary of Stock Options and Related Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Options outstanding, shares
Options outstanding, Beginning balance (in shares)	21,357,911,000
Granted (in shares)	126,684,000
Exercised (in shares)	(964,865,000)
Expired (in shares)	0
Forfeited (in shares)	(87,808,000)
Options outstanding, Ending balance (in shares)	20,431,922,000	21,357,911,000
Options exercisable, Ending balance (in shares)	16,150,877,000
Options Outstanding, Weighted Average Exercise Price
Options outstanding, Weighted average exercise price, Beginning balance (in usd per share)	$ 10.82
Granted (in usd per share)	22.72
Exercised (in usd per share)	9.57
Expired (in usd per share)	0
Forfeited (in usd per share)	14.84
Options outstanding, Weighted average exercise price, Ending balance (in usd per share)	10.94	$ 10.82
Options exercisable, Weighted average exercise price, Ending balance (in usd per share)	$ 10.08
Weighted-Average Remaining Contractual Term (Years)
Options outstanding, Weighted average remaining contractual term (Years)	6 years 10 months 24 days	7 years 2 months 12 days
Options exercisable, Weighted average remaining contractual term (Years)	6 years 9 months 18 days
Aggregate Intrinsic Value
Options outstanding, Aggregate intrinsic value	$ 249,262	$ 187,637
Aggregate intrinsic value, Exercised	11,332
Options exercisable, Aggregate intrinsic value	$ 210,968

Shareholders' Equity - Treasury

Shareholders' Equity - Treasury Stock (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2015	Dec. 31, 2014
Equity [Abstract]
Treasury stock shares		52,141	52,141
Treasury stock value		$ 983	$ 983
Number of shares repurchased prior to the IPO	3,154
Number of shares withheld to cover income taxes related to vesting of RSUs			48,987

Shareholders' Equity - Summary

Shareholders' Equity - Summary of Changes in Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Increase (Decrease) in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance, unrealized gains (losses) on cash flow hedges	$ 3,553
Ending balance, unrealized losses on cash flow hedges	(9,290)
Unrealized Gains (Losses) on Cash Flow Hedges
Increase (Decrease) in Accumulated Other Comprehensive Loss [Roll Forward]
Beginning balance, unrealized gains (losses) on cash flow hedges	3,553	$ (2,853)
Other comprehensive income (loss) before reclassifications	(19,791)	412
Amounts reclassified out of accumulated other comprehensive income (loss)	6,948	1,676
Ending balance, unrealized losses on cash flow hedges	$ (9,290)	$ (765)

Shareholders' Equity - Reclassi

Shareholders' Equity - Reclassification of Amounts Out of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income On Derivatives [Line Items]
Tax expense (benefit)	$ 122,823	$ 85,624
Reclassification out of Accumulated Other Comprehensive Income | Unrealized Gains (Losses) on Cash Flow Hedges
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income On Derivatives [Line Items]
Tax expense (benefit)	(4,123)	(988)
Net of tax	6,948	1,676
Reclassification out of Accumulated Other Comprehensive Income | Unrealized Gains (Losses) on Cash Flow Hedges | Interest Expense | Designated as Cash Flow Hedges
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income On Derivatives [Line Items]
Settlements of derivatives	$ 11,071	$ 2,664