8. Other Assets

Other assets consist of the following:



	Successor
	March 31, 2019		December 31, 2018
Loans subject to repurchase from Ginnie Mae	$	774	$	266
Accrued revenues	155		145
Right-of-use assets	133		—
Intangible assets	116		117
Goodwill	109		23
Other	291		244
Total other assets	$	1,578	$	795

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. The amount as of March 31, 2019 includes $510 from Pacific Union.

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.

Right of Use Assets

Right of use assets are recognized for operating leases as a result of adoption of ASC 842. See Note 7, Leases for additional information.

Goodwill and Intangible Assets

The following presents changes in the carrying amount of goodwill for the three months ended March 31, 2019.



	Successor
	Three Months Ended March 31, 2019
Balance - beginning of period	$	23
Additions from acquisitions⁽¹⁾	31
Measurement period adjustment related to Merger⁽²⁾	55
Balance - end of period	$	109


⁽¹⁾	As discussed in Note 2, Acquisitions, the Company recorded goodwill of $29 in connection with the acquisition of Pacific Union. In addition, on February 28, 2019, the Company completed the acquisition of the Seterus mortgage servicing platform and assumed certain assets related thereto from IBM. In connection with this acquisition, the Company recorded $2 in goodwill.


⁽²⁾	The Company recorded a total measurement period adjustment of $55 to goodwill in 2019 related to the acquisition of Nationstar. See further discussion in Note 2, Acquisitions

In 2018, the Company recorded goodwill of $10 and $13 in connection with the acquisitions of Nationstar and Assurant Mortgage Solutions, respectively. See further discussion in Note 2, Acquisitions.

In 2019, the Company recorded intangible assets of $11 in connection with the acquisitions of Pacific Union. In 2018, the Company recorded intangible assets of $103 and $24 in connection with the acquisitions of Nationstar and Assurant Mortgage Solutions, respectively. See further discussion in Note 2, Acquisitions.

Other

Other primarily includes derivative financial instruments, prepaid expenses, deposits, real estate owned (REO), tax receivables and non-advance related accounts receivable due from investors. See Note 9, Derivative Financial Instrument, for further details on derivative financial instruments

REO includes $10 and $10 of REO-related receivables with government insurance at March 31, 2019 and December 31, 2018, respectively, limiting loss exposure to the Company and the Predecessor.