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Other Assets and Liabilities (Tables)
 12 Months Ended
Dec. 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):
 December 31, 2022December 31, 2021
Accrued interest receivable$189,569 $86,101 
Collateral deposited under derivative agreements103,110— 
Loan portfolio payments held by servicer(1)
68,48977,624
Derivative assets7,34930,531 
Accounts receivable and other assets1,318572 
Prepaid expenses1,067956 
Debt securities held-to-maturity(2)
—78,083 
CECL reserve—(70)
Debt securities held-to-maturity, net—78,013 
Total$370,902 $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 $379.3 million as of December 31, 2021, with a yield to full maturity of L+10.0% and a maximum maturity date of June 9, 2025, assuming all extension options are exercised by the borrower. During the year ended December 31, 2022, the 2018 Single Asset Securitization was liquidated upon full repayment of its collateral and all senior securities outstanding. Refer to Note 18 for additional discussion.
Schedule of Debt Securities, Held-to-maturity, Allowance for Credit Loss The following table presents the activity in our debt securities CECL reserve for the year ended December 31, 2022 and 2021 ($ in thousands):
 Debt Securities Held-To-Maturity Total
CECL reserve as of December 31, 2021
$70 
Decrease in CECL reserve$(70)
CECL reserve as of December 31, 2022
$— 
CECL reserve as of December 31, 2020
$1,723 
Decrease in CECL reserve$(1,653)
CECL reserve as of December 31, 2021
$70 
Summary of Components of Other Liabilities
The following table details the components of our other liabilities ($ in thousands):
 December 31, 2022December 31, 2021
Derivative liabilities$119,665 $5,890 
Accrued dividends payable106,455 104,271 
Accrued interest payable80,263 29,851 
Secured debt repayments pending servicer remittance(1)
60,585 47,664 
Accrued management and incentive fees payable33,830 28,373 
Current expected credit loss reserve for unfunded loan commitments(2)
16,380 6,263 
Accounts payable and other liabilities9,726 9,046 
Total$426,904 $231,358 
(1)Represents pending transfers from our third-party loan servicer that were remitted to our banking counterparties during the subsequent remittance cycle.
(2)Represents the CECL reserve related to our unfunded loan commitments. See Note 2 for further discussion of the CECL reserve.
Schedule of Unfunded Loan Commitments Reserve The following table presents the activity in the CECL reserve related to our unfunded loan commitments by investment pool for the year ended December 31, 2022 and 2021 ($ 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 in CECL reserve7,676 2,441 — — 10,117 
CECL reserve as of December 31, 2022
$11,748 $4,632 $— $— $16,380 
CECL reserve as of December 31, 2020
$6,953 $2,994 $84 $— $10,031 
Decrease in CECL reserve(2,881)(803)(84)— (3,768)
CECL reserve as of December 31, 2021
$4,072 $2,191 $— $— $6,263