OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED INCOME

Other assets and other liabilities and deferred income consist of various balance sheet items that are combined for financial statement presentation due to their respective materiality compared with other individual asset and liability items. This footnote provides more information contained within the combined items.

Other assets were as follows (in millions):



	June 30, 2011		December 31, 2010
Accrued interest and other non-finance receivables	$	683	$	950
Collateral held for resale, at net realizable value	237		346
Investment in used vehicles held for resale, at net realizable value	76		298
Restricted cash (a)	473		271
Deferred charges	299		287
Deferred charges – income taxes	215		273
Prepaid reinsurance premiums and other reinsurance receivables	249		227
Investment in non-consolidated affiliates	150		130
Property and equipment, net of accumulated depreciation of $378 and $369 at June 30, 2011 and December 31, 2010, respectively	138		146
Other	63		63
Total other assets	$	2,583	$	2,991


(a)	Includes primarily cash collateral required to be held to support guarantee of loans previously received from the European Investment Bank and cash held to meet certain local governmental and regulatory reserve requirements.

Other liabilities and deferred income were as follows (in millions):



	June 30, 2011		December 31, 2010
Income taxes payable to Ford and affiliated companies (a)	$	1,226	$	1,348
Deferred interest supplements and residual support payments on net investment in operating leases	904		863
Interest payable	737		991
Unrecognized tax benefits	520		533
Unearned insurance premiums	268		251
Other	379		325
Total other liabilities and deferred income	$	4,034	$	4,311


(a)	During the first quarter of 2011, we paid $401 million to Ford in accordance with our intercompany tax sharing agreement.