10. OTHER ASSETS AND ACCOUNTS PAYABLE AND OTHER LIABILITIES

Other assets included:



OTHER ASSETS
(Dollars in Thousands)

	September 30, 2013		December 31, 2012
Deferred costs	$	638	$	-
Note receivable		1,565		-
Prepaid expenses		2,423		2,329
Prepaid income taxes		181		-
Security deposits		2,625		2,755
Miscellaneous other assets		612		24
Cost method investment		235		-
Furniture, equipment, and leasehold improvements, net		2,218		2,273
Intangible assets		559		332
Equity method affiliates		42		1,910
Other assets	$	11,098	$	9,623

Accounts payable and other liabilities included:



ACCOUNTS PAYABLE AND OTHER LIABILITIES
(Dollars in Thousands)

	September 30, 2013		December 31, 2012
Accounts payable	$	1,399	$	1,143
Rent payable		1,092		1,032
Accrued interest payable		510		308
Payroll taxes payable		786		1,577
Accrued income taxes		-		1,434
Guarantee liability		-		1,084
Settlement payable		-		4,467
Deferred income		60		498
Mandatorily redeemable equity interests		-		86
Other general accrued expenses		2,354		1,451
Accounts payable and other liabilities	$	6,201	$	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.