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NOTE 16 OTHER LIABILITIES (Detail) - (Table 1) (USD $) In Thousands, unless otherwise specified | Mar. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Other Liabilities [Abstract] |  |  |  |
Accrued expenses | $ 174,645 | [1] | $ 106,376 | [1]
Amount due seller for purchase price adjustments - ResCap Acquisition | 74,208 |  |  |
Due to related parties | 47,884 | [2] | 45,034 | [2]
Checks held for escheat | 31,645 |  | 33,225 |
Payable to servicing and subservicing investors | 24,023 | [3] | 9,973 | [3]
Liability for selected tax items | 22,338 |  | 22,702 |
Derivatives, at fair value | 21,863 | [4] | 18,658 | [4]
Servicing liabilities | 9,726 | [5] | 9,830 | [5]
Accrued interest payable | 6,978 |  | 5,410 |
Other | 57,697 |  | 26,456 |
Other liabilities | $ 471,007 |  | $ 277,664 |
[1] | Includes $59.3 million of accrued expenses attributable to the ResCap Acquisition including $49.0 million of accruals for compensatory fees for foreclosures that may ultimately exceed investor timelines.
[2] | See Note 22 - Related Party Transactions for additional information.
[3] | The balance represents amounts due to investors in connection with loans we service under servicing and subservicing agreements.
[4] | See Note 18 - Derivative Financial Instruments for additional information.
[5] | During the three months ended March 31, 2013 and 2012, amortization of servicing liabilities exceeded the amount of charges we recognized to increase our servicing liability obligations by $0.1 million and $.0.9 million, respectively. Amortization of mortgage servicing rights is reported net of this amount in the unaudited Consolidated Statement of Operations.

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