Accrued Expenses and Other Liabilities (Tables)

9 Months Ended

Sep. 30, 2017

Payables and Accruals [Abstract]

Accrued Expenses and Other Liabilities

Accrued expenses and other liabilities consist of the following:

	September 30,   2017		December 31,   2016
Accrued compensation (1)	$	26,824	$	27,009
Accrued expenses	25,252		19,734
Deferred rent	14,533		11,638
Transaction fee refund reserve	13,728		9,098
Loan trailing fee liability, at fair value	7,774		4,913
Deferred revenue	2,531		2,556
Reimbursement payable to limited partners of LCAM private funds	2,240		2,313
Contingent liabilities	1,813		—
Loan servicing liabilities, at fair value	1,231		2,846
Payable to issuing banks	863		1,658
Credit loss coverage reserve	—		2,529
Other	1,512		1,325
Total accrued expenses and other liabilities	$	98,301	$	85,619

⁽¹⁾ Includes accrued cash retention awards of $0.6 million and $3.0 million as of September 30, 2017 and December 31, 2016, respectively.