

	2013		2012
Liability for indemnification obligations (1)	$	192,716	$	38,140
Accrued expenses	108,870		68,068
Due to related parties (2)	77,901		45,034
Liability for certain foreclosure matters (3)	66,948		13,430
Payable to servicing and subservicing investors (4)	33,501		9,973
Checks held for escheat	24,392		33,259
Liability for selected tax items (5)	27,273		22,702
Other	58,774		61,138
	$	590,375	$	291,744


(1)	The balance includes origination representation and warranty obligations and compensatory fees for foreclosures that may ultimately exceed investor timelines. These obligations were primarily assumed in connection with the Ally MSR Transaction, the ResCap Acquisition and the Homeward Acquisition. See Note 28 — Commitments and Contingencies for additional information.


(2)	See Note 26 — Related Party Transactions for additional information regarding transactions with Altisource and HLSS.

(3)

We recognized $53.5 million of expense in Professional services during 2013 to establish the liability. We recognized the remaining $13.4 million of the liability as an adjustment to the initial purchase price allocation related to the Homeward Acquisition. We applied this measurement period adjustment retrospectively to our Consolidated Balance Sheet at December 31, 2012 with an offsetting increase in goodwill. See Note 28 — Commitments and Contingencies for additional information.


(4)	The balance represents amounts due to investors in connection with loans we service under servicing and subservicing agreements.


(5)	See Note 22 — Income Taxes for information on the liability for selected tax items.