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Other Assets and Liabilities (Tables)
 9 Months Ended
Sep. 30, 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):
 September 30, 2022December 31, 2021
Accrued interest receivable$146,882 $86,101 
Derivative assets94,35230,531 
Loan portfolio payments held by servicer(1)
4,20477,624
Accounts receivable and other assets2,529572 
Prepaid expenses61956 
Debt securities held-to-maturity(2)
—78,083 
CECL reserve—(70)
Debt securities held-to-maturity, net—78,013 
Total$248,028 $273,797 
(1)Primarily represents loan principal 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 $379.3 million as of December 31, 2021, with a yield to full maturity of L+10.0% and a maximum maturity date of June 9, 2025, assuming all extension options are exercised by the borrower. During the nine months ended September 30, 2022, the 2018 Single Asset Securitization was liquidated upon full repayment of its collateral and all senior securities outstanding. Refer to Note 18 for additional discussion.
Schedule of Debt Securities, Held-to-maturity, Allowance for Credit Loss The following table presents the activity in our debt securities CECL reserve for the three and nine months ended September 30, 2022 and 2021 ($ in thousands):
 Debt Securities Held-To-Maturity Total
CECL reserve as of December 31, 2021
$70 
Decrease in CECL reserve(70)
CECL reserve as March 31, 2022
$— 
Decrease in CECL reserve— 
CECL reserve as of June 30, 2022
$— 
Decrease in CECL reserve— 
CECL reserve as of September 30, 2022
$— 
CECL reserve as of December 31, 2020
$1,723 
Decrease in CECL reserve(834)
CECL reserve as of March 31, 2021
$889 
Decrease in CECL reserve(767)
CECL reserve as of June 30, 2021
$122 
Increase in CECL reserve158 
CECL reserve as of September 30, 2021
$280 
Summary of Components of Other Liabilities
The following table details the components of our other liabilities ($ in thousands):
 September 30, 2022December 31, 2021
Accrued dividends payable$105,956 $104,271 
Accrued interest payable57,680 29,851 
Accrued management and incentive fees payable25,911 28,373 
Current expected credit loss reserve for unfunded loan commitments(1)
9,275 6,263 
Accounts payable and other liabilities7,272 9,046 
Secured debt repayments pending servicer remittance(2)
2,302 47,664 
Derivative liabilities979 5,890 
Total$209,375 $231,358 
(1)Represents the CECL reserve related to our unfunded loan commitments. See Note 2 for further discussion of the CECL reserve.
(2)Represents pending transfers from our third-party loan servicer that were remitted to our banking counterparties during the subsequent remittance cycle.
Schedule of Unfunded Loan Commitments Reserve The following table presents the activity in the CECL reserve related to our unfunded loan commitments by investment pool for the three and nine months ended September 30, 2022 and 2021 ($ in thousands):
 U.S. Loans
Non-U.S.
 Loans
Unique
 Loans
Impaired
 Loans
Total
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 
Increase in CECL reserve2,042 138 — — 2,180 
CECL reserve as of June 30, 2022
$6,323 $2,111 $— $— $8,434 
Increase in CECL reserve527 314 — — 841 
CECL reserve as of September 30, 2022
$6,850 $2,425 $— $— $9,275 
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 
Decrease in CECL reserve(4,315)(2,632)(37)— (6,984)
CECL reserve as of June 30, 2021
$2,854 $1,140 $43 $— $4,037 
             Increase (decrease) in CECL reserve566 643 (43)— 1,166 
CECL reserve as of September 30, 2021
$3,420 $1,783 $— $— $5,203