Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2017

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following:

December 31,	2017		2016
Contingent liabilities	$	129,887	$	—
Accrued compensation (1)	30,549		27,009
Accrued expenses	21,317		19,734
Deferred rent	14,734		11,638
Transaction fee refund reserve	14,528		9,098
Loan trailing fee liability, at fair value	8,432		4,913
Deferred revenue	3,415		2,556
Payable to issuing banks	1,894		1,658
Loan servicing liabilities, at fair value	833		2,846
Credit loss coverage reserve	—		2,529
Reimbursement payable to limited partners of LCAM private funds	—		2,313
Other	2,791		1,325
Total accrued expenses and other liabilities	$	228,380	$	85,619

⁽¹⁾  Includes accrued cash retention awards of $3.0 million as of December 31, 2016. There was no accrued cash retention awards as of December 31, 2017. See “Note 16. Employee Incentive and Retirement Plans” for additional information on the Company’s Cash Retention Plan.