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, 2013		December 31, 2012
Accrued interest and other non-finance receivables	$	992	$	719
Collateral held for resale, at net realizable value	260		332
Restricted cash (a)	162		148
Deferred charges	252		261
Deferred charges – income taxes	167		184
Prepaid reinsurance premiums and other reinsurance receivables	331		288
Investment in non-consolidated affiliates	126		140
Property and equipment, net of accumulated depreciation (b)	119		125
Other	61		59
Total other assets	$	2,470	$	2,256

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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 $342 million and $331 million at September 30, 2013 and December 31, 2012, respectively.

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



	September 30, 2013		December 31, 2012
Interest payable	$	699	$	706
Deferred interest supplements and residual support payments on net investment in operating leases	1,454		1,147
Income taxes payable to Ford and affiliated companies	843		549
Unrecognized tax benefits	161		462
Unearned insurance premiums	341		299
Other	659		295
Total other liabilities and deferred income	$	4,157	$	3,458

In the first nine months of 2013 and in the year ended December 31, 2012, we paid $288 million and $99 million, respectively, to Ford in accordance with our intercompany tax sharing agreement which were reflected in Other liabilities and deferred income. The payment in the first nine months of 2013 reduced the liability for unrecognized tax benefits reflecting the settlement of tax deficiencies related to the 2008 and 2009 tax years.