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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Basis difference related to hedge items | $ 136,589 | $ 84,922
Unrealized losses on available-for-sale securities | 12,441 | 20,514
Allowance for losses | 5,310 | 3,842
Compensation and Benefits | 1,779 | 2,127
Stock-based compensation | 3,014 | 2,481
Capital loss carryforwards | 0 | 35
Valuation allowance | 0 | (35)
Other | 5,887 | 2,051
Total deferred tax assets | 165,020 | 115,937
Deferred tax liability: |  |
Basis differences related to financial derivatives | 135,528 | 80,887
Unrealized gains on cash flow hedges | 9,212 | 9,843
Basis difference related to structured securitizations | 18,726 | 16,647
Other | 10 | 90
Total deferred tax liability | 163,476 | 107,467
Net deferred tax asset | $ 1,544 | $ 8,470

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