Note 11 — Other Assets



	December 31,
	2017		2016
Contingent loan repurchase asset	$	431,492	$	246,081
Debt service accounts	33,726		42,822
Other prepaid expenses	22,559		22,271
Prepaid representation, warranty and indemnification claims - Agency MSR sale	20,173		34,917
Prepaid lender fees, net (1)	9,496		9,023
Other restricted cash	9,179		3,027
Prepaid income taxes (2)	5,621		8,392
Derivatives, at fair value	5,429		9,279
Interest-earning time deposits	4,739		6,454
Real estate	3,070		5,249
Mortgage-backed securities, at fair value	1,592		8,342
Automotive dealer financing notes, net	—		33,224
Other	7,715		9,023
	$	554,791	$	438,104


(1)	We amortize these costs to the earlier of the scheduled amortization date, contractual maturity date or prepayment date of the debt.


(2)	The deferred tax effects of intra-entity transfers of MSRs have been recognized as prepaid income taxes and are presently being amortized to Income tax expense over 7-year periods through 2021.

Automotive dealer financing notes represent short-term inventory-secured floor plan loans to independent used car dealerships that have not been pledged to our automotive dealer loan financing facility. We ceased new lending and terminated this facility in January 2018. The balance of the notes of $7.7 million and $37.6 million are reported net of an allowance of $7.7 million and $4.4 million at December 31, 2017 and 2016, respectively. Changes in the allowance are as follows:



	Years Ended December 31,
	2017		2016		2015
Beginning balance	$	4,371	$	27	$	—
Provision	3,293		4,344		27
Ending balance	$	7,664	$	4,371	$	27