Other Assets and Other Liabilities

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


(in thousands)	June 30, 2026	December 31, 2025
Other assets:
Goodwill	$49,501	$49,501
Deferred loan exit fees	8,419	19,179
Accrued interest	26,243	42,143
Due from servicers	20,887	71,999
Intangible assets	36,459	38,172
Receivable from third party	51,214	43,968
Deferred financing costs	6,704	12,489
Deferred tax asset	201,573	201,573
Tax receivable	29,277	719
Right-of-use lease asset	3,026	3,368
PPP receivables	5,758	8,783
Other	27,100	16,344
Other assets	$466,161	$508,238
Accounts payable and other accrued liabilities:
Accrued salaries, wages and commissions	27,319	35,691
Accrued interest payable	34,959	40,306
Servicing principal and interest payable	17,465	19,388
Repair and denial reserve	15,035	12,328
Payable to related parties	8,185	9,720
PPP liabilities	—	8,592
Accrued professional fees	514	2,697
Lease payable	7,918	8,565
Liabilities of consolidated VIEs	3,554	2,517
Other	50,671	31,832
Total accounts payable and other accrued liabilities	$165,620	$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
June 30, 2026
Amortized intangible assets:
Internally developed software	$28,083	$13,691	$14,392
Customer relationships	10,299	2,632	7,667
Broker network	9,000	2,000	7,000
Trade name	2,500	416	2,084
Above market leases	1,958	189	1,769
Other	3,536	1,251	2,285
Unamortized intangible assets:
Trademark	262	—	262
SBA license	1,000	—	1,000
Total intangible assets	$56,638	$20,179	$36,459
Amortized intangible liabilities:
Below market leases	$(418)	$(30)	$(388)
Total intangible liabilities	$(418)	$(30)	$(388)
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)

ended June 30, 2026 and $1.7 million and $3.3 million for the three and six months ended June 30, 2025, respectively.

Such amounts are recorded as other operating expenses in the consolidated statements of operations.