v3.26.1
Accrued Expenses and Other Liabilities
 6 Months Ended
Jun. 30, 2026
Accrued Expenses and Other Liabilities [Abstract]  
Accrued Expenses and Other Liabilities
Note 13 — Accrued Expenses and Other Liabilities


The liabilities comprising “Accrued expenses and other liabilities” as of June 30, 2026 and December 31, 2025 are summarized in the following table (dollars in thousands):

Accrued Expenses and Other Liabilities

 
  
June 30, 2026
    
December 31, 2025
  
Accrued interest on repurchase agreements
   $ 1,591     $ 3,526  
Accrued interest on notes payable
    
1,345
      
1,489
  
Accrued expenses
    
2,119
      
2,097
  
Due to counterparties (A)
     4,530       4,327  
Total accrued expenses and other liabilities
  
$
9,585
    
$
11,439
  

(A)
Includes collateral for the Company’s borrowings that represents a payable to the counterparties as of the balance sheet date.