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Other Assets and Liabilities (Tables)
 3 Months Ended
Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, Other Assets and Other Liabilities Disclosure [Abstract]  
Summary of Components of Other Assets
The following table details the components of our other assets ($ in thousands):
 March 31, 2022December 31, 2021
Accrued interest receivable$94,939 $86,101 
Derivative assets51,88430,531 
Loan portfolio payments held by servicer(1)
23,03477,624 
Accounts receivable and other assets2,153572 
Prepaid expenses637956 
Debt securities held-to-maturity(2)
—78,083 
CECL reserve—(70)
Debt securities held-to-maturity, net—78,013 
Total$172,647 $273,797 
(1)Represents loan principal, interest payments, and related loan fees held by our third-party loan servicer as of the balance sheet date which were remitted to us during the subsequent remittance cycle.
(2)Represents the subordinate position we own in the 2018 Single Asset Securitization, which held aggregate loan assets of $379.3 million as of December 31, 2021, with a yield to full maturity of L+10.0% and a maximum maturity date of June 9, 2025, assuming all extension options are exercised by the borrower. During the three months ended March 31, 2022, the 2018 Single Asset Securitization was liquidated upon full repayment of its collateral and all senior securities outstanding. Refer to Note 18 for additional discussion.
Schedule of Debt Securities, Held-to-maturity, Allowance for Credit Loss The following table presents the activity in our debt securities CECL reserve for the three months ended March 31, 2022 and 2021 ($ in thousands):
 Debt Securities Held-To-Maturity Total
CECL reserve as of December 31, 2020
$1,723 
Decrease in CECL reserve(834)
CECL reserve as of March 31, 2021
$889 
CECL reserve as of December 31, 2021
$70 
Decrease in CECL reserve(70)
CECL reserve as of March 31, 2022
$— 
Summary of Components of Other Liabilities
The following table details the components of our other liabilities ($ in thousands):
 March 31, 2022December 31, 2021
Accrued dividends payable$105,576 $104,271 
Accrued interest payable37,479 29,851 
Accrued management and incentive fees payable23,486 28,373 
Accounts payable and other liabilities11,005 9,046 
Current expected credit loss reserve for unfunded loan commitments(1)
6,254 6,263 
Derivative liabilities6,241 5,890 
Secured debt repayments pending servicer remittance(2)
271 47,664 
Total$190,312 $231,358 
(1)Represents the CECL reserve related to our unfunded loan commitments. See Note 2 for further discussion of the CECL reserve.
(2)Represents pending transfers from our third-party loan servicer that were remitted to our banking counterparties during the subsequent remittance cycle.
Schedule of Unfunded Loan Commitments Reserve The following table presents the activity in the CECL reserve related to our unfunded loan commitments by investment pool for the three months ended March 31, 2022 and March 31, 2021 ($ in thousands):
 U.S. Loans
Non-U.S.
 Loans
Unique
 Loans
Impaired
 Loans
Total
Unfunded Loan Commitments     
CECL reserve as of December 31, 2020
$6,953 $2,994 $84 $— $10,031 
Increase (decrease) in CECL reserve216 778 (4)— 990 
CECL reserve as of March 31, 2021
$7,169 $3,772 $80 $— $11,021 
CECL reserve as of December 31, 2021
$4,072 $2,191 $— $— $6,263 
Increase (decrease) in CECL reserve209 (218)— — (9)
CECL reserve as of March 31, 2022
$4,281 $1,973 $— $— $6,254