Table:
|  | December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Transaction processing liabilities | $24,465 | $4,958 |
| Servicing liabilities(1) | 3,796 | 3,016 |
| Distributions payable(2) | 5,978 | 10,066 |
| Interest rate swap(3) | 2,763 | — |
| Tax related liabilities(4) | 873 | 4,412 |
| Deferred lease liabilities(5) | — | 2,489 |
| Accruals and other liabilities(6) | 9,442 | 10,110 |
| Other liabilities | $47,317 | $35,051 |
Paragraphs:
GreenSky, Inc. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued) (United States Dollars in thousands, except per share data, unless otherwise stated)
Note 9. Other Liabilities
The following table details the components of other liabilities in the Consolidated Balance Sheets as of the dates indicated.
(1) We elected the fair value method to account for our servicing liabilities. Refer to Note 3 for additional information.
(2) Related party distributions payable are not included in this balance, but rather are included within related party liabilities.
(3) Refer to Note 3 and Note 8 for additional information on our interest rate swap, which was in a liability position as of December 31, 2019.
(4) Tax related liabilities primarily include certain taxes payable related to the Reorganization Transactions.
(5) Deferred lease liabilities were calculated in accordance with legacy lease guidance in ASC 840, Leases, for the amount presented as of December 31, 2018. Under the new lease guidance codified in ASC 842, Leases, which we adopted on January 1, 2019, we presented operating lease liabilities separately on the Consolidated Balance Sheets as of December 31, 2019. See Note 1 and Note 14 for additional information on our lease accounting.
(6) Accruals and other liabilities as of December 31, 2018 was adjusted to exclude the financial guarantee liability to conform to the current period presentation in the Consolidated Balance Sheets. Refer to Note 1 for additional discussion of our basis of presentation.
Question:
What did tax related liabilities primarily include?