OTHER ASSETS AND ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LIABILITIES

Other Assets consist of the following:



	September 30, 2018		December 31, 2017
Unsettled Investment Sales ⁽¹⁾	$	114,149	$	134,781
Receivables	52,223		138,109
Due from Broker ⁽²⁾	428,928		682,403
Oil & Gas Assets, net ⁽³⁾	221,901		252,371
Deferred Tax Assets, net	298,336		131,944
Interest Receivable	227,090		189,785
Fixed Assets, net ⁽⁴⁾	422,388		364,203
Foreign Exchange Contracts and Options ⁽⁵⁾	98,748		96,584
Intangible Assets, net ⁽⁶⁾	10,674		129,178
Goodwill ⁽⁷⁾	83,500		83,500
Derivative Assets	45,310		85,074
Deposits	7,646		16,330
Prepaid Taxes	79,769		83,371
Prepaid Expenses	29,306		25,677
Deferred Financing Costs	6,761		7,534
Other	121,018		110,231
Total	$	2,247,747	$	2,531,075


(1)	Represents amounts due from third parties for investments sold for which cash settlement has not occurred.


(2)	Represents amounts held at clearing brokers resulting from securities transactions.

(3)

Includes proved and unproved oil and natural gas properties under the successful efforts method of accounting, which is net of impairment write-downs, accumulated depreciation, depletion and amortization. Depreciation, depletion and amortization amounted to $4,255 and $5,466 for the three months ended September 30, 2018 and 2017, respectively, and $17,800 and $18,563 for the nine months ended September 30, 2018 and 2017, respectively.

(4)

Net of accumulated depreciation and amortization of $168,018 and $156,859 as of September 30, 2018 and December 31, 2017, respectively. Depreciation and amortization expense of $3,649 and $3,710 for the three months ended September 30, 2018 and 2017, respectively, and $11,133 and $11,774 for the nine months ended September 30, 2018 and 2017, respectively, is included in General, Administrative and Other in the accompanying condensed consolidated statements of operations.

(5)

Represents derivative financial instruments used to manage foreign exchange risk arising from certain foreign currency denominated investments. Such instruments are measured at fair value with changes in fair value recorded in Net Gains (Losses) from Investment Activities in the accompanying condensed consolidated statements of operations. See Note 3 "Net Gains (Losses) from Investment Activities" for the net changes in fair value associated with these instruments.

(6)

Net of accumulated amortization of $63,188 and $61,348 as of September 30, 2018 and December 31, 2017, respectively. Amortization expense of $681 and $2,473 for the three months ended September 30, 2018 and 2017, respectively, and $7,028 and $13,901 for the nine months ended September 30, 2018 and 2017, respectively, is included in General, Administrative and Other in the accompanying condensed consolidated statements of operations.


(7)	As of September 30, 2018, the carrying value of goodwill is recorded and assessed for impairment at the reporting unit.

Accounts Payable, Accrued Expenses and Other Liabilities consist of the following:



	September 30, 2018		December 31, 2017
Amounts Payable to Carry Pool ⁽¹⁾	$	1,300,165	$	1,220,559
Unsettled Investment Purchases ⁽²⁾	605,442		885,945
Securities Sold Short ⁽³⁾	513,442		692,007
Derivative Liabilities	40,738		69,381
Accrued Compensation and Benefits	404,797		35,953
Interest Payable	183,363		168,673
Foreign Exchange Contracts and Options ⁽⁴⁾	102,018		260,948
Accounts Payable and Accrued Expenses	126,261		152,916
Deferred Rent	13,997		17,441
Taxes Payable	70,040		35,933
Uncertain Tax Positions Reserve	59,798		58,369
Other Liabilities	265,257		56,125
Total	$	3,685,318	$	3,654,250


(1)	Represents the amount of carried interest payable to principals, professionals and other individuals with respect to KKR's active funds and co-investment vehicles that provide for carried interest.


(2)	Represents amounts owed to third parties for investment purchases for which cash settlement has not occurred.

(3)

Represents the obligations of KKR to deliver a specified security at a future point in time. Such securities are measured at fair value with changes in fair value recorded in Net Gains (Losses) from Investment Activities in the accompanying condensed consolidated statements of operations. See Note 3 "Net Gains (Losses) from Investment Activities" for the net changes in fair value associated with these instruments.

(4)