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, 2018		March 31, 2019
Accrued interest and other non-finance receivables	$	1,080	$	1,116
Collateral held for resale, at net realizable value, and other inventory	877		737
Prepaid reinsurance premiums and other reinsurance recoverables	658		663
Deferred charges – income taxes	216		200
Property and equipment, net of accumulated depreciation (a)	192		200
Investment in non-consolidated affiliates	123		127
Restricted cash	140		121
Operating lease assets	—		92
Deferred charges	96		89
Other	74		97
Total other assets	$	3,456	$	3,442

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(a)	Accumulated depreciation was $367 million and $375 million at December 31, 2018 and March 31, 2019, respectively.

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



	December 31, 2018		March 31, 2019
Unearned insurance premiums and fees	$	775	$	779
Interest payable	752		637
Income tax and related interest (a)	369		329
Deferred revenue	113		126
Operating lease liabilities	—		94
Payroll and employee benefits	70		45
Other	228		208
Total other liabilities and deferred revenue	$	2,307	$	2,218

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(a)	Includes tax and interest payable to affiliated companies of $193 million and $182 million at December 31, 2018 and March 31, 2019, 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 $9 million at both December 31, 2018 and March 31, 2019. There were no material adjustments to the fair values of these investments during the period ending March 31, 2019.

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 $87 million and $76 million at December 31, 2018 and March 31, 2019, 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.