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 at December 31 were as follows (in millions):



	2015		2016
Accrued interest and other non-finance receivables	$	763	$	889
Collateral held for resale, at net realizable value	498		621
Prepaid reinsurance premiums and other reinsurance recoverables	472		546
Deferred charges – income taxes	135		205
Property and equipment, net of accumulated depreciation (a)	142		156
Investment in non-consolidated affiliates	133		153
Deferred charges	63		122
Restricted cash (b)	56		108
Other	24		22
Total other assets	$	2,286	$	2,822

__________


(a)	Accumulated depreciation was $335 million and $347 million at December 31, 2015 and 2016, 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 at December 31 were as follows (in millions):



	2015		2016
Interest payable	$	553	$	661
Unearned insurance premiums	484		556
Tax related payables to Ford and affiliated companies	105		96
Unrecognized tax benefits	75		65
Other	448		619
Total other liabilities and deferred income	$	1,665	$	1,997