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):



	June 30, 2016		December 31, 2015
Accrued interest and other non-finance receivables	$	796	$	763
Prepaid reinsurance premiums and other reinsurance receivables	511		472
Collateral held for resale, at net realizable value	466		498
Deferred charges – income taxes	150		135
Property and equipment, net of accumulated depreciation (a)	148		142
Investment in non-consolidated affiliates	142		133
Restricted cash (b)	88		56
Deferred charges	66		63
Other	30		24
Total other assets	$	2,397	$	2,286

__________


(a)	Accumulated depreciation was $344 million and $335 million at June 30, 2016 and December 31, 2015, respectively.


(b)	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.

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



	June 30, 2016		December 31, 2015
Interest payable	$	640	$	553
Unearned insurance premiums	522		484
Tax related payables to Ford and affiliated companies	105		105
Unrecognized tax benefits	65		75
Other	469		448
Total other liabilities and deferred income	$	1,801	$	1,665