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Other Liabilities | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2015 | Dec. 31, 2014
Other Liabilities Disclosure [Abstract] |  |
Other Liabilities | Note 12 – Other Liabilities Other liabilities were comprised of the following at the dates indicated:
| September 30, 2015 |  | December 31, 2014
Contingent loan repurchase liability (1) | $ | 310,373 |  |  | $ | 274,265 |
Accrued expenses | 167,412 |  |  | 142,592 |
Liability for indemnification obligations | 86,873 |  |  | 132,918 |
Liability for uncertain tax positions (2) | 48,700 |  |  | 28,436 |
Checks held for escheat | 16,131 |  |  | 18,513 |
Payable to loan servicing and subservicing investors | 13,856 |  |  | 67,722 |
Due to related parties (3) | — |  |  | 55,585 |
Other (4) (5) | 392,820 |  |  | 73,503 |
| $ | 1,036,165 |  |  | $ | 793,534 |
(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) | We file various U.S. federal, state and local, and foreign tax returns. The tax years in our major jurisdictions that remain subject to examination are our U.S. federal tax returns for the years ended December 31, 2008 through to the current tax year, our USVI corporate tax returns for the years ended December 31, 2012 through to the current tax year, and our India corporate tax returns for the years ended March 31, 2005 through to the current tax year. Our U.S. federal tax returns for the years ended December 31, 2008, 2009, and 2010, our U.S. federal tax return for the year ended December 31, 2012, and the U.S. federal tax return for our USVI subsidiary, OMS, for the year ended December 31, 2012 are currently under examination by the Internal Revenue Service (IRS). Although we are confident in the merits of our tax positions under examination, considering the current status of the various IRS examinations and our assessment of tax reserves for all open tax years, we increased our liability for uncertain tax positions by approximately $19.2 million and $20.2 million for the three and nine months ended September 30, 2015, respectively. We believe our liability for uncertain tax positions as of September 30, 2015 is appropriate. It is reasonably possible that there could be a change in the amount of our uncertain tax positions within the next 12 months due to activities of various worldwide taxing authorities, including proposed assessments of additional tax, possible settlement of tax audit issues, or the expiration of applicable statutes of limitations. An estimate of the change in our uncertain tax positions within the next 12 months cannot be made at this time.
(3) | Entities that we reported as related parties at December 31, 2014 are no longer considered to be related parties, and amounts payable to them are now reported within Other.
(4) | The balance at September 30, 2015 includes $180.4 million due in connection with the repurchase of loans from Ginnie Mae securitizations. The repurchased loans are classified as held for sale and carried at the lower of cost or fair value at September 30, 2015. On October 1, 2015, we settled this liability and sold these loans.
(5) | The balance at September 30, 2015 includes $80.0 million received prior to the closing of the related sale of MSRs and advances which is expected to occur by early November 2015.
| Note 15 — Other Liabilities 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.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 + Details
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