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OTHER ASSETS AND OTHER LIABILITIES (Tables) | 6 Months Ended
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Jun. 30, 2023
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:
($ in thousands) |  | June 30, 2023 |  | December 31, 2022
Accrued interest receivable |  | $ | 35,821 |  |  | $ | 37,942 |
Prepaid expenses |  | 9,816 |  |  | 8,068 |
Derivative instruments(1) |  | 2,199 |  |  | 2,292 |
Operating lease right-of-use assets |  | 26,630 |  |  | 28,780 |
Servicing assets |  | 21,051 |  |  | 22,484 |
Other real estate owned |  | 882 |  |  | — |
Income taxes receivable |  | — |  |  | 7,679 |
Investments: |  |  |  |
CRA and other equity investments(2) |  | 94,703 |  |  | 90,295 |
LIHTCs(2) |  | 42,818 |  |  | 45,726 |
Alternative energy partnerships(2) |  | 19,111 |  |  | 21,410 |
Other assets |  | 25,281 |  |  | 13,513 |
Total other assets |  | $ | 278,312 |  |  | $ | 278,189 |
(1)See Note 9 - Derivative Instruments for information regarding derivative instruments (2)See Note 12 - 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:
($ in thousands) |  | June 30, 2023 |  | December 31, 2022
Accrued interest payable |  | $ | 14,791 |  |  | $ | 7,004 |
Accounts payable and accrued expenses |  | 43,791 |  |  | 37,560 |
Income taxes payable |  | 682 |  |  | — |
Derivative liabilities(1) |  | 2,626 |  |  | 2,251 |
Lease liability |  | 30,505 |  |  | 33,122 |
Commitments to fund LIHTC(2) |  | 15,707 |  |  | 17,480 |
Reserve for unfunded noncancellable loan commitments |  | 4,005 |  |  | 5,305 |
Reserve for loss on repurchased loans |  | 1,977 |  |  | 2,989 |
Other liabilities |  | 5,933 |  |  | 8,512 |
Total accrued expenses and other liabilities |  | $ | 120,017 |  |  | $ | 114,223 |
(1)See Note 9 - Derivative Instruments for information regarding derivative instruments (2)See Note 14 - Loan Commitments and Other Related Activities regarding commitments to fund LIHTC

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