8. Other Assets

Other assets consist of the following.



	Successor		Predecessor
	September 30, 2018		December 31, 2017
Loans subject to repurchase right from Ginnie Mae	$	231	$	218
Accrued revenues	144		148
Intangible assets	117		19
Derivative financial instruments at fair value	72		65
Prepaid expenses	31		27
REO, net	19		23
Deposits	15		19
Goodwill	3		72
Receivables from affiliates, net	—		6
Other	167		82
Total other assets	$	799	$	679

Loans Subject to Repurchase Right from Ginnie Mae

Forward loans are sold to Ginnie Mae in conjunction with the issuance of mortgage backed securities. The Company, as the issuer of the mortgage backed securities, has the unilateral right to repurchase any individual loan in a Ginnie Mae securitization pool if that loan meets certain criteria, including being delinquent greater than 90 days. Once the Company has the unilateral right to repurchase a delinquent loan, it has effectively regained control over the loan and recognizes these rights to the loan on its consolidated balance sheets and establishes a corresponding repurchase liability regardless of the Company’s intention to repurchase the loan.

Derivative financial instruments at fair value

See Note 9, Derivative Financial Instrument, for further details.

Intangible assets

As discussed in Note 3, Acquisitions, in connection with the acquisitions of Nationstar and Assurant in 2018, the Company recorded intangible assets of $103 and $23, respectively.

Goodwill

As discussed in Note 3, Acquisitions, in connection with the acquisition of Assurant in 2018, the Company recorded goodwill of $3.

Accrued Revenues

Accrued revenues are primarily comprised of service fees earned but not received based upon the terms of the Company's servicing and subservicing agreements.

REO, Net

REO, net includes $9 and $15 of REO-related receivables with government insurance at September 30, 2018 and December 31, 2017, respectively, limiting loss exposure to the Company and the Predecessor.

Other

Other primarily includes tax receivables and non-advance related accounts receivable due from investors.