Other liabilities were comprised of the following at December 31:



	2014		2013
Contingent loan repurchase liability (1)	$	274,265	$	—
Accrued expenses	142,592		108,870
Liability for indemnification obligations	132,918		192,716
Payable to servicing and subservicing investors (2)	67,722		33,501
Due to related parties	55,585		77,901
Liability for selected tax items	28,436		27,273
Checks held for escheat	18,513		24,392
Liability for certain foreclosure matters (3)	—		66,948
Additional purchase price due seller - ResCap Acquisition	—		54,220
Other	73,503		58,774
	$	793,534	$	644,595


(1)	In connection with the Ginnie Mae EBO Transactions, we have re-recognized certain loans on our consolidated balance sheets and establish a corresponding repurchase liability regardless of our intention to repurchase the loan.


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

(3)

This liability was settled in May 2014. 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.