Accounts Payable, Accrued Expenses and Other Liabilities (Notes)

12 Months Ended

Dec. 31, 2021

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure

Accounts Payable, Accrued Expenses and Other Liabilities

Accounts payable, accrued expenses and other liabilities in Operating Entities are as follows:

	As of December 31,
	2021		2020
	(dollars in thousands)
Contingent consideration payable (see Note 3)	$	62,223	$	37,953
Interest and dividends payable	28,948		17,031
Loss reserves and claims incurred but not reported (a)	44,191		37,036
Professional fees payable	11,229		9,495
Unearned premiums (a)	23,241		14,732
Fees payable	7,740		7,958
Accrued tax liabilities	20,540		17,204
Deferred income	6,051		3,199
SEC fees payable	10,804		18,660
Technology costs and software contracts payable	6,263		6,789
Litigation reserve	1,082		—
Accrued expenses and accounts payable (b)	13,776		26,422
	$	236,088	$	196,479

(a) Balances relate to the Company's reinsurance business (See Note 22).

(b) As of December 31, 2021 and 2020, the balance includes reinsurance premiums payable of $3.8 million and $15.5 million, respectively.