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Accrued Expenses and Other Liabilities
 12 Months Ended
Dec. 31, 2022
Payables and Accruals [Abstract]  
Accrued Expenses And Other Liabilities Accrued Expenses and Other Liabilities
The components of accrued expenses and other liabilities consisted of the following as of December 31,:
20222021
Lease liability$31,267 $— 
Salary and employee benefits29,834 31,794 
Derivative financial instruments24,527 14,408 
Loans subject to unilateral repurchase rights - Ginnie Mae12,224 4,189 
FRB courtesy inclearings6,821 11,094 
Professional fees1,757 2,100 
Property taxes payable886 619 
MPF servicing principal and interest payable885 5,568 
Lease terminations— 458 
Deferred rent— 3,170 
Other15,884 10,508 
Total accrued expenses and other liabilities$124,085 $83,908 
For additional information regarding our lease liability and adoption of ASU 2016-02, Leases (Topic 842), See Note 25 - Lease Commitments.
For certain loans that we have sold to Ginnie Mae, we as the issuer have the unilateral right to repurchase without Ginnie Mae’s prior authorization any individual loan in a Ginnie Mae securitization pool if that loan meets certain criteria, including being delinquent greater than 90 days. Once we have the unilateral right to repurchase a delinquent loan, we have effectively regained control over the loan, and under U.S. GAAP, must re-recognize the loan on our consolidated balance sheet and establish a corresponding repurchase liability regardless of our intention to repurchase the loan.