Note 9 – Receivables

Receivables consisted of the following at the dates indicated:



	September 30, 2014			December 31, 2013
Servicing:
Government-insured loan claims (1)	$	60,236		$	54,012
Due from custodial accounts	33,553			2,943
Reimbursable expenses	21,575			35,933
Other servicing receivables	26,673			31,649
	142,037			124,537
Income taxes receivable	56,174			6,369
Due from related parties (2)	30,075			14,553
Other receivables (3)	44,040			24,579
	272,326			170,038
Allowance for losses (1)	(26,509		)	(17,522		)
	$	245,817		$	152,516

(1)

The total allowance for losses at September 30, 2014 and December 31, 2013 includes $26.4 million and $17.4 million, respectively, related to receivables of our Servicing business. Allowance for losses related to defaulted FHA or VA insured loans repurchased from Ginnie Mae guaranteed securitizations (government-insured loan claims) at September 30, 2014 and December 31, 2013 were $17.4 million and $14.0 million, respectively.


(2)	See Note 20 – Related Party Transactions for additional information.


(3)	The balance at September 30, 2014 and December 31, 2013 includes $28.3 million and $13.6 million, respectively, related to losses expected to be indemnified under the terms of the merger agreement entered into in connection with the acquisition of Homeward. See Note 20 – Related Party Transactions for additional information regarding this receivable.