9. Other Assets

Other assets consist of the following:



	Successor		Predecessor
	December 31, 2018		December 31, 2017
Loans subject to repurchase right from Ginnie Mae	$	266	$	218
Accrued revenues	145		148
Intangible assets	117		19
Goodwill	23		72
Other	244		222
Total other assets	$	795	$	679

Loans Subject to Repurchase Right from Ginnie Mae

Forward loans are sold to Ginnie Mae in conjunction with the issuance of mortgage backed securities. The Company, as the issuer of the mortgage backed securities, has the unilateral right to repurchase any individual loan in a Ginnie Mae securitization pool if that loan meets certain criteria, including being delinquent greater than 90 days. Once the Company has the unilateral right to repurchase a delinquent loan, it has effectively regained control over the loan and recognizes these rights to the loan on its consolidated balance sheets and establishes a corresponding repurchase liability regardless of the Company’s intention to repurchase the loan.

Accrued Revenues

Accrued revenues are primarily comprised of service fees earned but not received based upon the terms of the Company’s servicing and subservicing agreements.

Goodwill and Intangible Assets

The following presents changes in the carrying amount of goodwill for the years indicated.



	Successor		Predecessor
	For the Period August 1 - December 31, 2018		For the Period January 1 - July 31, 2018		Year ended December 31, 2017
Balance - beginning of period⁽¹⁾	$	10	$	72	$	74
Addition from acquisitions⁽²⁾	13		—		—
Goodwill disposition	—		—		(2		)
Balance - end of period	$	23	$	72	$	72


⁽¹⁾	Beginning balance for the Successor includes goodwill of $10 in connection with the acquisition of Nationstar on July 31, 2018, 2018. See further discussion in Note 3, Acquisitions.


⁽²⁾	As discussed in Note 3, Acquisitions, the Company recorded goodwill of $13 in connection with the acquisition of Assurant Mortgage Solutions in 2018.

The Company performed a qualitative assessment of its reporting units and determined that no impairment of goodwill existed in the five months ended December 31, 2018. The Predecessor did not recognize goodwill impairment in the seven months ended July 31, 2018 and the years ended December 31, 2017 and 2016.

The following tables present the composition of intangible assets.



	Successor
	December 31, 2018
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Remaining Life in Years
Customer relationships	$	77	$	(14	)	$	63	5.6
Technology	52		(8		)	44		3.6
Trade name	8		(1		)	7		4.6
Other	3		—			3		4.8
Total intangible assets	$	140	$	(23	)	$	117	4.7



	Predecessor
	December 31, 2017
	Gross Carrying Amount		Accumulated Amortization			Net Carrying Amount		Weighted Average Remaining Life in Years
Trade name	$	8	$	(3	)	$	5	6.6
Customer relationships	12		(6		)	6		4.7
Purchased software	12		(5		)	7		4.0
Licenses	1		—			1		Indefinite
Total intangible assets	$	33	$	(14	)	$	19	4.8

The Company recognized $23 of amortization expense during the five months ended December 31, 2018. The Predecessor recognized amortization expense of $2 during the seven months ended July 31, 2018, and $5, and $8 during the years ended December 31, 2017, and 2016, respectively.

The following table presents the estimated aggregate amortization expense for existing amortizable intangible assets for the years indicated.



Year Ending December 31,	Amount
2019	$	47
2020	32
2021	17
2022	13
2023	8
Thereafter	—
Total future amortization expense	$	117

Other

Other primarily includes derivative financial instruments, prepaid expenses, deposits, REO, tax receivables and non-advance related accounts receivable due from investors. See Note 10, Derivative Financial Instruments, for further details on derivative financial instruments.

REO, net includes $10 and $15 of REO-related receivables with government insurance as of December 31, 2018 and 2017, respectively, limiting loss exposure to the Company and the Predecessor.