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OTHER ASSETS AND OTHER LIABILITIES
 9 Months Ended
Sep. 30, 2023
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:
($ in thousands)September 30,
2023		December 31,
2022
Accrued interest receivable$39,494 $37,942 
Prepaid expenses10,934 8,068 
Operating lease right-of-use assets23,104 28,780 
Servicing assets20,443 22,484 
Other real estate owned882 — 
Income taxes receivable— 7,679 
Investments:
CRA and other equity investments(1)
94,273 90,295 
LIHTC investments(1)
41,138 45,726 
Alternative energy partnerships(1)
18,803 21,410 
Other assets15,077 13,513 
Total other assets$264,148 $275,897 
(1)See Note 12 - Variable Interest Entities regarding alternative energy partnerships, LIHTC and other CRA investments
The following table presents the components of accrued expenses and other liabilities as of the dates indicated:
($ in thousands)September 30,
2023		December 31,
2022
Accrued interest payable$21,187 $7,004 
Accounts payable and accrued expenses41,741 37,560 
Income taxes payable19,062 — 
Derivative liabilities(1)
2,799 2,251 
Lease liability25,654 33,122 
Commitments to fund LIHTC investments(2)
15,350 17,480 
Reserve for unfunded noncancellable loan commitments
4,005 5,305 
Reserve for loss on repurchased loans1,971 2,989 
Other liabilities4,579 8,512 
Total accrued expenses and other liabilities$136,348 $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