
5.	Other Assets

The following table provides detail on our other assets at June 30, 2011 and December 31, 2010.


	June 30, 2011					December 31, 2010
	Ending		% of			Ending		% of
(Dollars in millions)	Balance		Balance			Balance		Balance

Derivatives at fair value	$	3,143		31	%	$	2,437		27	%
Accrued interest receivable		2,835		28			2,927		33
Income tax asset, net current and deferred		1,511		15			1,283		14
Accounts receivable — general		1,371		14			730		8
Benefit and insurance-related investments		464		5			462		5
Other loans, net		232		2			271		3
Fixed assets, net		225		2			291		4
Purchased paper-related receivables		68		1			96		1
Other		281		2			473		5

Total	$	10,130		100	%	$	8,970		100	%

The “Derivatives at fair value” line in the above table represents the fair value of our derivatives in a net asset position by counterparty, exclusive of accrued interest and collateral. At June 30, 2011 and December 31, 2010, these balances included $3.6 billion and $2.7 billion, respectively, of cross-currency interest rate swaps and interest rate swaps designated as fair value hedges that were offset by an increase in interest-bearing liabilities related to the hedged debt. As of June 30, 2011 and December 31, 2010, the cumulative mark-to-market adjustment to the hedged debt was $(3.9) billion and $(2.7) billion, respectively.