OTHER INCOME, ASSETS AND LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2018

Other Income Assets And Liabilities

Schedule of Gain (Loss) on Settlement of Investments

Gain (loss) on settlement of investments, net is comprised of the following:

	Three Months Ended    March 31,
	2018			2017
Gain (loss) on sale of real estate securities, net	$	(29,227	)	$	993
Gain (loss) on sale of residential mortgage loans, net	(14,651		)	2,565
Gain (loss) on settlement of derivatives	37,363			(11,836		)
Gain (loss) on liquidated residential mortgage loans	(385		)	(2,216		)
Gain (loss) on sale of REO	(2,800		)	(2,610		)
Gains reclassified from change in fair value of investments in excess MSRs and servicer advance investments	113,002			—
Other gains (losses)	—			(570		)
	$	103,302		$	(13,674	)

Schedule of Other Income

Other income (loss), net, is comprised of the following:

	Three Months Ended    March 31,
	2018			2017
Unrealized gain (loss) on derivative instruments	$	2,446		$	4,326
Unrealized gain (loss) on other ABS	(313		)	758
Gain (loss) on transfer of loans to REO	4,170			6,634
Gain (loss) on transfer of loans to other assets	55			212
Gain (loss) on Excess MSRs	2,905			627
Gain (loss) on Ocwen common stock	5,772			—
Other income (loss)	(5,051		)	(5,713		)
	$	9,984		$	6,844

Schedule of Other Assets and Liabilities

Other assets and liabilities are comprised of the following:

	Other Assets					Accrued Expenses and Other Liabilities
	March 31, 2018		December 31, 2017			March 31, 2018		December 31, 2017
Margin receivable, net	$	40,702	$	53,150	Interest payable	$	26,124	$	28,821
Other receivables	62,109		10,635		Accounts payable	47,877		73,017
Principal and interest receivable	45,548		48,373		Derivative liabilities (Note 10)	4,091		697
Receivable from government agency	30,863		41,429		Current taxes payable	—		—
Call rights	327		327		Due to servicers	72,705		24,571
Derivative assets (Note 10)	588		2,423		MSR purchase price holdback	101,464		101,290
Servicing fee receivables	63,199		60,520		Other liabilities	16,008		10,718
Ginnie Mae EBO servicer advances receivable, net	3,554		8,916			$	268,269	$	239,114
Due from servicers	26,595		38,601
Ocwen common stock, at fair value	25,031		19,259
Prepaid expenses	6,449		7,308
Other assets	21,978		21,240
	$	326,943	$	312,181

Schedule of Accretion and Other Amortization

As reflected on the Condensed Consolidated Statements of Cash Flows, accretion and other amortization is comprised of the following:

	Three Months Ended    March 31,
	2018			2017
Accretion of servicer advance investment and receivable interest income	$	77,640		$	76,043
Accretion of excess mortgage servicing rights income	9,359			31,418
Accretion of net discount on securities and loans(A)	92,708			88,984
Amortization of deferred financing costs	(1,874		)	(3,574		)
Amortization of discount on notes and bonds payable	(462		)	(447		)
	$	177,371		$	192,424

(A) Includes accretion of the accretable yield on PCD loans.