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.

Other assets were as follows (in millions):



	September 30, 2012		December 31, 2011
Accrued interest and other non-finance receivables	$	631	$	635
Collateral held for resale, at net realizable value	296		374
Restricted cash (a)	238		121
Deferred charges	261		281
Deferred charges – income taxes	225		156
Prepaid reinsurance premiums and other reinsurance receivables	280		252
Investment in non-consolidated affiliates	139		141
Property and equipment, net of accumulated depreciation (b)	130		137
Other	57		75
Total other assets	$	2,257	$	2,172

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(a)	Restricted cash primarily includes cash held to meet certain local governmental and regulatory reserve requirements and cash held under the terms of certain contractual agreements. Restricted cash does not include required minimum balances or cash securing debt issued through securitization transactions.


(b)	Accumulated depreciation was $402 million and $383 million at September 30, 2012 and December 31, 2011, respectively.

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



	September 30, 2012		December 31, 2011
Interest payable	$	764	$	812
Deferred interest supplements and residual support payments on net investment in operating leases	1,132		962
Income taxes payable to Ford and affiliated companies (a)	563		660
Unrecognized tax benefits	525		535
Unearned insurance premiums	292		266
Other	350		358
Total other liabilities and deferred income	$	3,626	$	3,593

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(a)	In the first nine months of 2012 and in the year ended December 31, 2011, we paid $99 million and $1.4 billion, respectively, to Ford in accordance with our intercompany tax sharing agreement.