Note 10 – Other Assets



	March 31, 2018		December 31, 2017
Contingent loan repurchase asset	$	347,080	$	431,492
Debt service accounts	27,496		33,726
Prepaid representation, warranty and indemnification claims - Agency MSR sale	20,173		20,173
Prepaid expenses	19,539		22,559
Other restricted cash	9,278		9,179
Derivatives, at fair value	6,818		5,429
Prepaid lender fees, net	6,778		9,496
Real estate	3,828		3,070
Interest-earning time deposits	3,291		4,739
Automotive dealer financing notes, net	2,399		—
Mortgage backed securities, at fair value	1,679		1,592
Prepaid income taxes	—		5,621
Other	7,167		7,715
	$	455,526	$	554,791

Automotive dealer financing notes represent short-term inventory-secured floor plan loans. The balance of the notes of $5.2 million and $7.7 million are reported net of an allowance of $2.8 million and $7.7 million at March 31, 2018 and December 31, 2017, respectively. Changes in the allowance are as follows:



	Three Months Ended March 31,
	2018			2017
Beginning balance	$	7,664		$	4,371
Provision	247			6,145
Net charge-offs and other	(5,144		)	—
Ending balance	$	2,767		$	10,516