Other Assets and Other Liabilities

The table below presents the composition of other assets and other liabilities.


(in thousands)	March 31, 2026	December 31, 2025
Other assets:
Goodwill	$49,501	$49,501
Deferred loan exit fees	10,143	19,179
Accrued interest	25,954	42,143
Due from servicers	28,008	71,999
Intangible assets	37,419	38,172
Receivable from third party	57,178	43,968
Deferred financing costs	10,392	12,489
Deferred tax asset	201,573	201,573
Tax receivable	16,733	719
Right-of-use lease asset	3,198	3,368
PPP receivables	6,820	8,783
Other	19,464	16,344
Other assets	$466,383	$508,238
Accounts payable and other accrued liabilities:
Accrued salaries, wages and commissions	24,351	35,691
Accrued interest payable	33,664	40,306
Servicing principal and interest payable	18,418	19,388
Repair and denial reserve	12,682	12,328
Payable to related parties	4,235	9,720
PPP liabilities	3,834	8,592
Accrued professional fees	718	2,697
Lease payable	8,246	8,565
Liabilities of consolidated VIEs	3,317	2,517
Other	51,736	31,832
Total accounts payable and other accrued liabilities	$161,201	$171,636

The table below presents the carrying value of goodwill by reportable segment.

The table below presents information on intangible assets.


(in thousands)	Gross Carrying Amount	Accumulated Amortization	Net Carrying Value
March 31, 2026
Amortized intangible assets:
Internally developed software	$27,204	$12,604	$14,600
Customer relationships	11,968	2,434	9,534
Broker network	7,250	1,750	5,500
Trade name	2,500	208	2,292
Above market leases	2,008	139	1,869
Other	3,566	1,204	2,362
Unamortized intangible assets:
Trademark	262	—	262
SBA license	1,000	—	1,000
Total intangible assets	$55,758	$18,339	$37,419
Amortized intangible liabilities:
Below market leases	$(426)	$(22)	$(404)
Total intangible liabilities	$(426)	$(22)	$(404)
December 31, 2025
Amortized intangible assets:
Internally developed software	$26,120	$11,520	$14,600
Customer relationships	10,299	2,236	8,063
Broker network	9,000	1,500	7,500
Above market leases	1,958	89	1,869
Other	3,536	1,158	2,378
Unamortized intangible assets:
Trade name	2,500	—	2,500
Trademark	262	—	262
SBA license	1,000	—	1,000
Total intangible assets	$54,675	$16,503	$38,172
Amortized intangible liabilities:
Below market leases	$(418)	$(14)	$(404)
Total intangible liabilities	$(418)	$(14)	$(404)

$1.6 million for the three months ended March 31, 2025, respectively. Such amounts are recorded as other operating

expenses in the consolidated statements of operations.