Note 9 – Receivables



	March 31, 2020			December 31, 2019
Servicing-related receivables:
Government-insured loan claims	$	120,410		$	122,557
Due from NRZ:
Sales and transfers of MSRs	22,631			24,167
Subservicing fees and reimbursable expenses	1,601			9,197
Reimbursable expenses	9,325			13,052
Due from custodial accounts	11,306			27,175
Other	3,665			4,970
	168,938			201,118
Income taxes receivable (1)	102,566			37,888
Other receivables	23,064			20,086
	294,568			259,092
Allowance for losses	(59,263		)	(57,872		)
	$	235,305		$	201,220


(1)	See Note 16 – Income Taxes

At March 31, 2020 and December 31, 2019, the allowance for losses related to receivables of our Servicing business. Allowance for losses related to defaulted FHA- or VA-insured loans repurchased from Ginnie Mae guaranteed securitizations and not subsequently sold to third-party investors (government-insured loan claims) was $58.1 million and $56.9 million at March 31, 2020 and December 31, 2019, respectively. The government-insured loan claims are guaranteed by the U.S. government.



Allowance for Losses - Government-Insured Loan Claims	Three Months Ended March 31,
Allowance for Losses - Government-Insured Loan Claims	2020			2019
Beginning balance (1)	$	56,868		$	52,497
Provision	5,072			7,247
Charge-offs and other, net	(3,837		)	(8,464		)
Ending balance	$	58,103		$	51,280


(1)	The adoption of ASU 2016-13 did not result in any significant change to the allowance for losses related to receivables as of January 1, 2020.