Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2023

Accrued Expenses and Other Liabilities [Abstract]

Accrued Expenses and Other Liabilities

Note 14 — Accrued Expenses and Other Liabilities

The liabilities comprising “Accrued expenses and other liabilities” as of December 31, 2023 and December 31, 2022 are summarized in the following table (dollars in thousands):

Accrued Expenses and Other Liabilities

	December 31, 2023		December 31, 2022
Accrued interest on repurchase agreements	$	3,929	$	2,796
Accrued interest on notes payable		2,076		1,710
Accrued expenses		1,200		3,804
Due to counterparties (A)		29,553		11,197
Total accrued expenses and other liabilities	$	36,758	$	19,507

(A) Includes collateral for the Company’s borrowings that represents a payable to the counterparties as of the balance sheet date.