OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE

Other assets and other liabilities and deferred revenue 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):



	December 31, 2017		September 30, 2018
Accrued interest and other non-finance receivables	$	1,117	$	1,075
Collateral held for resale, at net realizable value, and other inventory	780		740
Prepaid reinsurance premiums and other reinsurance recoverables	611		651
Deferred charges – income taxes	247		225
Property and equipment, net of accumulated depreciation (a)	177		187
Restricted cash	124		147
Investment in non-consolidated affiliates	107		117
Deferred charges	127		95
Other	39		80
Total other assets	$	3,329	$	3,317

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(a)	Accumulated depreciation was $354 million and $361 million at December 31, 2017 and September 30, 2018, respectively.

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



	December 31, 2017		September 30, 2018
Unearned insurance premiums and fees	$	723	$	769
Interest payable	722		572
Income tax and related interest (a)	301		290
Deferred revenue	148		103
Payroll and employee benefits	68		70
Other	310		235
Total other liabilities and deferred income	$	2,272	$	2,039

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(a)	Includes tax and interest payable to affiliated companies of $99 million and $94 million at December 31, 2017 and September 30, 2018, respectively.

We have investments in entities for which we do not have the ability to exercise significant influence and fair values are not readily available. We have elected to record these investments at cost (less impairment, if any), adjusted for changes resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer. We report the carrying value of these investments in Other assets in our consolidated balance sheet. These investments were $7 million and $9 million at December 31, 2017 and September 30, 2018, respectively. There were no material adjustments to the fair values of these investments during the period ending September 30, 2018.

Deferred revenue balances presented above include amounts from contracts with customers primarily related to admission fee revenue on group financing products available in Argentina and were $124 million and $76 million at December 31, 2017 and September 30, 2018, respectively.

Admission fee revenue on group financing products is generally recognized evenly over the term of the agreement, which is up to 84 months. Increases in the admission fee deferred revenue balance are the result of payments due during the current period in advance of satisfying our performance under the contract and decreases are a result of revenue recognized during the current period that was previously deferred.