Guild Holdings Company Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Cover Page
- Audit Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- BUSINESS, BASIS OF PRESENTATION, AND ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

INCOME TAXES - Schedule of Tax Effects of Significant Temporary Differences to Deferred Tax Assets and Liabilities (Details)

v3.24.0.1

INCOME TAXES - Schedule of Tax Effects of Significant Temporary Differences to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Investor reserves	$ 8,613	$ 8,304
Accrued compensation and benefits	3,023	3,695
Derivatives, net	1,502	515
Deferred compensation	17,189	16,519
Lease liability	19,364	21,551
Research and development credit carryforwards	2,214	836
Net operating loss carryforwards	19,801	12,313
Capitalized research and experimental expenditures	7,514	4,259
Charitable contributions	205	135
Total deferred tax assets	79,425	68,127
Deferred tax liabilities:
Mortgage servicing rights	(280,616)	(273,101)
Intangible assets	(911)	(1,017)
Trading securities	(25)	(24)
Other accrued liabilities	(4,200)	(5,957)
Right-of-use assets	(17,391)	(19,424)
Securitized reverse mortgage	(161)	0
Property and equipment	(1,142)	(1,567)
Total deferred tax liabilities	(304,446)	(301,090)
Net deferred tax liabilities	$ (225,021)	$ (232,963)

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Deferred tax assets lease liability.

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Amount of deferred tax liability attributable to taxable temporary differences.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from in-process research and development costs expensed in connection with a business combination.

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