5. OTHER ASSETS AND LIABILITIES

The following table details the components of our other assets ($ in thousands):


	September 30,		December 31,
	2016		2015
Loan portfolio payments held by servicer⁽¹⁾	$	33,050	$	122,666
Accrued interest receivable		31,323		37,161
Real estate debt and equity investments, at fair value⁽²⁾		1,441		14,220
Prepaid expenses		325		890
Derivative assets		268		8,657
Prepaid taxes		206		525

Total	$	66,613	$	184,119

(1)	Represents loan principal and interest payments held by our third-party loan servicer as of the balance sheet date which were remitted to us during the subsequent remittance cycle.

(2)	Real estate debt and equity investments consists of assets held by CT Legacy Partners and are measured at fair value.

As of September 30, 2016, our other liabilities primarily included $58.2 million of accrued dividends payable, $22.8 million of secured debt repayments pending servicer remittance as of the balance sheet date, and $13.7 million of accrued management and incentive fees payable to our Manager. As of December 31, 2015, our other liabilities primarily included $58.1 million of accrued dividends payable and $14.4 million of accrued management and incentive fees payable to our Manager.