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Other Assets and Liabilities (Tables)
 9 Months Ended
Sep. 30, 2023
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, 2023December 31, 2022
Accrued interest receivable$189,609 $189,569 
Derivative assets114,5587,349 
Loan portfolio payments held by servicer(1)
63,56668,489
Accounts receivable and other assets1,5951,318 
Prepaid expenses1181,067 
Collateral deposited under derivative agreements—103,110 
Total$369,446 $370,902 
(1)Primarily represents loan principal held by our third-party loan servicer as of the balance sheet date which were remitted to us during the subsequent remittance cycle.
Summary of Components of Other Liabilities
The following table details the components of our other liabilities ($ in thousands):
 September 30, 2023December 31, 2022
Accrued dividends payable$106,824 $106,455 
Accrued interest payable70,724 80,263 
Secured debt repayments pending servicer remittance(1)
49,903 60,585 
Accrued management and incentive fees payable28,882 33,830 
Current expected credit loss reserve for unfunded loan commitments(2)
13,624 16,380 
Accounts payable and other liabilities7,742 9,726 
Derivative liabilities328 119,665 
Total$278,027 $426,904 
(1)Represents pending transfers from our third-party loan servicer that were remitted to our banking counterparties during the subsequent remittance cycle.
(2)Represents the CECL reserve related to our unfunded loan commitments. See Note 2 for further discussion of the CECL reserve.
Schedule of Unfunded Loan Commitments Reserve The following table presents the activity in the CECL reserve related to our unfunded loan commitments by investment pool for the three and nine months ended September 30, 2023 and 2022 ($ in thousands):
 U.S. Loans
Non-U.S.
 Loans
Unique
 Loans
Impaired
 Loans
Total
CECL reserve as of December 31, 2022
$11,748 $4,632 $— $— $16,380 
Decrease in CECL reserve(148)(483)— — (631)
CECL reserve as of March 31, 2023
$11,600 $4,149 $— $— $15,749 
(Decrease) increase in CECL reserve(404)927 — — 523 
CECL reserve as of June 30, 2023
$11,196 $5,076 $— $— $16,272 
Decrease in CECL reserve(1,614)(1,034)— — (2,648)
CECL reserve as of September 30, 2023
$9,582 $4,042 $— $— $13,624 
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