8.	Other Assets

Other assets were comprised as follows:

	March 31, 2014		December 31, 2013
Upfront fee (a)	$	136,250	$	140,000
Inventory of repossessed vehicles		137,648		129,323
Manufacturer subvention payments receivable (a)		111,075		55,579
Derivative assets (Note 7)		46,666		29,875
Indemnification payments receivable (b)		8,603		8,603
Other		81,451		46,925
	$	521,693	$	410,305

(a)

These amounts relate to the Chrysler agreement. The Company paid a $150,000 upfront fee at the effective date of the agreement. This fee is being amortized into finance and other interest income over the ten-year term of the agreement. As the preferred financing provider for Chrysler, the Company is entitled to subvention payments on loans and leases with below-market customer payments.

(b)

This amount represents tax indemnification payments to the original equity investors in two investment partnerships now owned by the Company. These payments are expected to be recovered through tax refunds passed through to the Company as the original investors recognize losses related to the investments.