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OTHER ASSETS AND OTHER LIABILITIES (Tables)
 6 Months Ended
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 expenses9,816 8,068 
Derivative instruments(1)
2,199 2,292 
Operating lease right-of-use assets26,630 28,780 
Servicing assets21,051 22,484 
Other real estate owned882 — 
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 assets25,281 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 expenses43,791 37,560 
Income taxes payable682 — 
Derivative liabilities(1)
2,626 2,251 
Lease liability30,505 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 loans1,977 2,989 
Other liabilities5,933 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