10. OTHER ASSETS AND ACCOUNTS PAYABLE AND OTHER LIABILITIES

Other assets included:



OTHER ASSETS
(Dollars in Thousands)

	June 30, 2013		December 31, 2012
Deferred costs	$	782	$	-
Prepaid expenses		3,068		2,329
Security deposits		2,737		2,755
Miscellaneous other assets		52		24
Furniture, equipment, and leasehold improvements, net		2,317		2,273
Intangible assets		634		332
Equity method affiliates		(52)		1,910
Other assets	$	9,538	$	9,623

Accounts payable and other liabilities included:



ACCOUNTS PAYABLE AND OTHER LIABILITIES
(Dollars in Thousands)

	June 30, 2013		December 31, 2012
Accounts payable	$	1,512	$	1,143
Rent payable		894		1,032
Accrued interest payable		287		308
Payroll taxes payable		814		1,577
Accrued income taxes		1,380		1,434
Guarantee liability		-		1,084
Settlement payable		2,195		4,467
Deferred income		127		498
Mandatorily redeemable equity interests		-		86
Other general accrued expenses		2,196		1,451
Accounts payable and other liabilities	$	9,405	$	13,080

See note 13 regarding mandatorily redeemable equity interests. See note 26 to the Company’s consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012 regarding the settlement payable.