Receivables

12 Months Ended

Dec. 31, 2020

Note 11 — Receivables


	December 31,
	2020		2019
Servicing-related receivables:
Government-insured loan claims - Forward	$	103,058	$	122,557
Government-insured loan claims - Reverse	32,887		14,123
Due from custodial accounts	19,393		27,175
Reimbursable expenses	4,970		13,052
Advance funding, subservicing fees and reimbursable expenses - Due from NRZ	4,611		9,197

Sales and transfers of MSRs - Due from NRZ	—		24,167
Other	1,087		4,970
	166,006		215,241
Income taxes receivable	57,503		37,888
Other receivables	3,200		5,963
	226,709		259,092
Allowance for losses	(39,044)		(57,872)
	$	187,665	$	201,220

At December 31, 2020 and 2019, the allowance for losses primarily related to receivables of our Servicing business. The allowance for losses related to FHA- or VA-insured loans repurchased from Ginnie Mae guaranteed securitizations (government-insured loan claims) was $38.3 million and $56.9 million at December 31, 2020 and 2019, respectively. The government-insured loan claims are guaranteed by the U.S. government.


Allowance for Losses - Government-Insured Loan Claims	Years Ended December 31,
	2020		2019		2018
Beginning balance	$	56,868	$	52,497	$	53,340
Provision	18,145		29,034		37,352
Charge-offs and other, net	(36,674)		(24,663)		(38,195)
Ending balance	$	38,339	$	56,868	$	52,497