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 at December 31 were as follows (in millions):



	2017		2018
Accrued interest and other non-finance receivables	$	1,117	$	1,080
Collateral held for resale, at net realizable value, and other inventory	780		877
Prepaid reinsurance premiums and other reinsurance recoverables	611		658
Deferred charges – income taxes	247		216
Property and equipment, net of accumulated depreciation (a)	177		192
Restricted cash	124		140
Investment in non-consolidated affiliates	107		123
Deferred charges	127		96
Other	39		74
Total other assets	$	3,329	$	3,456

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(a)	Accumulated depreciation was $354 million and $367 million at December 31, 2017 and 2018, respectively.

Other liabilities and deferred revenue at December 31 were as follows (in millions):



	2017		2018
Unearned insurance premiums and fees	$	723	$	775
Interest payable	722		752
Income tax and related interest (a)	301		369
Deferred revenue	148		113
Payroll and employee benefits	68		70
Other	310		228
Total other liabilities and deferred revenue	$	2,272	$	2,307

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(a)	Includes tax and interest payable to affiliated companies of $99 million and $193 million at December 31, 2017 and 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 December 31, 2018, respectively. There were no material adjustments to the fair values of these investments for the year ending December 31, 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 $87 million at December 31, 2017 and December 31, 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.