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OTHER ASSETS AND OTHER LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Other Assets and Other Liabilities
The following table presents the components of other assets as of the dates indicated:
December 31,
($ in thousands)20222021
Accrued interest receivable$37,942 $30,991 
Prepaid expenses8,068 7,267 
Derivative instruments(1)
2,292 3,565 
Operating lease right-of-use assets(2)
28,780 35,442 
Servicing assets22,484 1,309 
Income taxes receivable7,679 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 assets13,513 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)20222021
Accrued interest payable$7,004 $3,546 
Accounts payable and accrued expenses37,560 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 liabilities8,512 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