12. OTHER ASSETS AND ACCOUNTS PAYABLE AND OTHER LIABILITIES

Other assets are comprised of the following.



OTHER ASSETS
(Dollars in Thousands)

	September 30, 2018		December 31, 2017
Deferred costs	$	409	$	-
Prepaid expenses		1,096		796
Prepaid income taxes		18		-
Security deposits		423		272
Miscellaneous other assets		20		46
Furniture, equipment, and leasehold improvements, net		795		392
Intangible assets		166		166
Other assets	$	2,927	$	1,672

Accounts payable and other liabilities are comprised of the following.



ACCOUNTS PAYABLE AND OTHER LIABILITIES
(Dollars in Thousands)

	September 30, 2018		December 31, 2017
Accounts payable	$	182	$	249
Redeemable financial instruments accrued interest (1)		493		398
Rent payable		139		75
Accrued interest payable		676		629
Accrued interest on securities sold, not yet purchased		772		604
Payroll taxes payable		663		685
Counterparty cash payable (2)		11,037		1,219
Other general accrued expenses		1,846		1,349
Severance payable		121		-
Accounts payable and other liabilities	$	15,929	$	5,208

(1)

The redeemable financial instruments accrued interest represents accrued interest on the JKD Capital Partners 1 LTD redeemable financial instrument and the DGC Family Fintech Trust/CBF redeemable financial instrument. See note 14.

(2)

Counterparty cash payable represents cash collateral received due to margin calls on the Company’s reverse repurchase securities. This cash is owed to the counterparty. See note 11.