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):



	September 30, 2011		December 31, 2010
Accrued interest and other non-finance receivables	$	660	$	950
Collateral held for resale, at net realizable value	232		346
Investment in used vehicles held for resale at net realizable value	95		298
Restricted cash (a)	115		271
Deferred charges	289		287
Deferred charges – income taxes	167		273
Prepaid reinsurance premiums and other reinsurance receivables	253		227
Investment in non-consolidated affiliates	145		130
Property and equipment, net of accumulated depreciation of $378 and $369 at September 30, 2011 and December 31, 2010, respectively	134		146
Other	61		63
Total other assets	$	2,151	$	2,991


(a)	Restricted cash primarily includes cash held to meet certain local governmental and regulatory reserve requirements. At December 31, 2010 restricted cash also included cash collateral required to be held against loans with the European Investment Bank. Restricted cash does not include required minimum balances or cash securing debt issued through securitization transactions.

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



	September 30, 2011		December 31, 2010
Interest payable	$	893	$	991
Deferred interest supplements and residual support payments on net investment in operating leases	914		863
Income taxes payable to Ford and affiliated companies (a)	1,315		1,348
Unrecognized tax benefits	519		533
Unearned insurance premiums	270		251
Other	460		325
Total other liabilities and deferred income	$	4,371	$	4,311


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