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OTHER ASSETS AND OTHER LIABILITIES (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Other Assets |  |
Accrued interest receivable | $ 37,942 | $ 30,991
Prepaid expenses | 8,068 | 7,267
Derivative instruments | $ 2,292 | $ 3,565
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] | Other Assets, Total | Other Assets, Total
Operating lease right-of-use assets | $ 28,780 | $ 35,442
Servicing assets | 22,484 | 1,309
Income tax receivable | 7,679 | 7,952
Alternative energy partnerships | 21,410 | 25,888
Low income housing tax credits ("LIHTC") | 45,726 | 38,982
Other equity and CRA investments | 90,295 | 82,809
Other assets | 13,513 | 24,110
Other Assets, Total | 278,189 | 258,315
Other Liabilities |  |
Accrued interest payable | 7,004 | 3,546
Accounts payable and accrued expenses | 37,560 | 39,487
Derivative liabilities | $ 2,251 | $ 3,740
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration] | Total accrued expenses and other liabilities | Total accrued expenses and other liabilities
Operating lease liabilities | $ 33,122 | $ 40,675
Commitments to fund LIHTC | 17,480 | 10,264
Reserve for unfunded noncancellable loan commitments | 5,305 | 5,605
Reserve for loss on repurchased loans | 2,989 | 4,348
Other liabilities | 8,512 | 5,908
Total accrued expenses and other liabilities | $ 114,223 | $ 113,573

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