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):



	March 31, 2015		December 31, 2014
Accrued interest and other non-finance receivables	$	849	$	921
Collateral held for resale, at net realizable value	352		382
Restricted cash (a)	59		130
Deferred charges	272		268
Deferred charges – income taxes	170		185
Prepaid reinsurance premiums and other reinsurance receivables	415		401
Investment in non-consolidated affiliates	138		141
Property and equipment, net of accumulated depreciation (b)	119		120
Other	50		53
Total other assets	$	2,424	$	2,601

__________


(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 $325 million and $326 million at March 31, 2015 and December 31, 2014, respectively.

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



	March 31, 2015		December 31, 2014
Interest payable	$	557	$	587
Tax related payables to Ford and affiliated companies	330		625
Unrecognized tax benefits	90		91
Unearned insurance premiums	425		410
Other	456		497
Total other liabilities and deferred income	$	1,858	$	2,210