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Other Liabilities
 9 Months Ended
Sep. 30, 2018
Other Liabilities Disclosure [Abstract]  
Other Liabilities
Note 12 – Other Liabilities
 
September 30, 2018
 
December 31, 2017
Contingent loan repurchase liability
$
307,684

 
$
431,492

Other accrued expenses
60,238

 
75,088

Accrued legal fees and settlements
53,380

 
51,057

Due to NRZ
46,550

 
98,493

Servicing-related obligations
30,958

 
35,239

Checks held for escheat
20,686

 
19,306

Liability for indemnification obligations
20,543

 
23,117

Accrued interest payable
15,069

 
5,172

Liability for mortgage insurance contingency
6,820

 
6,820

Deferred revenue
4,836

 
3,463

Liability for uncertain tax positions
3,306

 
3,252

Derivatives, at fair value
2,567

 
635

Amounts due in connection with MSR sales
403

 
8,291

Other
16,287

 
7,985

 
$
589,327

 
$
769,410


We establish a liability for legal settlements, including fines and penalties, judgments on appeal and filed and/or threatened claims for which we believe it is probable that a loss has been or will be incurred and the amount can be reasonably estimated. See Note 20 – Contingencies for additional information.
Accrued Legal Fees and Settlements
Three Months Ended September 30,
 
Nine Months Ended September 30,
2018
 
2017
 
2018
 
2017
Beginning balance
$
54,295

 
$
117,020

 
$
51,057

 
$
93,797

Accrual for probable losses (1)
995

 
2,500

 
10,777

 
80,815

Payments (2)
(460
)
 
(55,188
)
 
(8,103
)
 
(120,441
)
Issuance of common stock in settlement of litigation (3)
—

 
—

 
(5,719
)
 
—

Net increase (decrease) in accrued legal fees
(1,450
)
 
(4,389
)
 
3,282

 
3,229

Other
—

 
—

 
2,086

 
2,543

Ending balance
$
53,380

 
$
59,943

 
$
53,380

 
$
59,943

(1)
Consists of amounts accrued for probable losses in connection with legal and regulatory settlements and judgments. Such amounts are reported in Professional services expense in the unaudited consolidated statements of operations.
(2)
Includes cash payments made in connection with resolved legal and regulatory matters.
(3)
In January 2018, Ocwen issued 1,875,000 shares of common stock in connection with a previously approved securities litigation settlement.