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OTHER ASSETS AND OTHER LIABILITIES | 12 Months Ended
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Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
OTHER ASSETS AND OTHER LIABILITIES | OTHER ASSETS AND OTHER LIABILITIES The following table presents the components of other assets as of the dates indicated:
|  | December 31,
($ in thousands) |  | 2022 |  | 2021
Accrued interest receivable |  | $ | 37,942 |  |  | $ | 30,991 |
Prepaid expenses |  | 8,068 |  |  | 7,267 |
Derivative instruments(1) |  | 2,292 |  |  | 3,565 |
Operating lease right-of-use assets(2) |  | 28,780 |  |  | 35,442 |
Servicing assets |  | 22,484 |  |  | 1,309 |
Income taxes receivable |  | 7,679 |  |  | 7,952 |
Investments: |  |  |  |
Alternative energy partnerships(3) |  | 21,410 |  |  | 25,888 |
Low income housing tax credits ("LIHTC")(3) |  | 45,726 |  |  | 38,982 |
Other equity and CRA investments(3) |  | 90,295 |  |  | 82,809 |
Other assets |  | 13,513 |  |  | 24,110 |
Total other assets |  | $ | 278,189 |  |  | $ | 258,315 |
(1)See Note 15 - Derivative Instruments for information regarding derivative instruments (2)See Note 7 - Leases for information regarding operating lease right-of-use assets (3)See Note 20 - Variable Interest Entities regarding alternative energy partnerships, LIHTC and other CRA investments The following table presents the components of accrued expenses and other liabilities as of the dates indicated:
|  | December 31,
($ in thousands) |  | 2022 |  | 2021
Accrued interest payable |  | $ | 7,004 |  |  | $ | 3,546 |
Accounts payable and accrued expenses |  | 37,560 |  |  | 39,487 |
Derivative liabilities(1) |  | 2,251 |  |  | 3,740 |
Lease liability(2) |  | 33,122 |  |  | 40,675 |
Commitments to fund LIHTC(3) |  | 17,480 |  |  | 10,264 |
Reserve for unfunded noncancellable loan commitments |  | 5,305 |  |  | 5,605 |
Reserve for loss on repurchased loans(4) |  | 2,989 |  |  | 4,348 |
Other liabilities |  | 8,512 |  |  | 5,908 |
Total accrued expenses and other liabilities |  | $ | 114,223 |  |  | $ | 113,573 |
(1)See Note 15 - Derivative Instruments for information regarding derivative instruments (2)See Note 7 - Leases for information regarding lease liability (3)See Note 22 - Loan Commitments and Other Related Activities regarding commitments to fund LIHTC (4)See Note 14 - Loan Repurchase Reserve

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