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Accrued Expenses and Other Liabilities | 12 Months Ended
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Dec. 31, 2023
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,:
| 2023 |  | 2022
Lease liability | $ | 26,431 |  |  | $ | 31,267 |
Salary and employee benefits | 30,549 |  |  | 29,834 |
Derivative financial instruments | 20,505 |  |  | 24,527 |
Loans subject to unilateral repurchase rights - Ginnie Mae | 23,430 |  |  | 12,224 |
FRB courtesy inclearings | 6,139 |  |  | 6,821 |
Professional fees | 1,607 |  |  | 1,757 |
Property taxes payable | 1,260 |  |  | 886 |
MPF servicing principal and interest payable | 522 |  |  | 885 |
Other | 14,927 |  |  | 15,884 |
Total accrued expenses and other liabilities | $ | 125,370 |  |  | $ | 124,085 |
For additional information regarding our lease liability, 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.

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