Other Assets and Other Liabilities and Deferred Income (Tables)

9 Months Ended

Sep. 30, 2019

Other assets were as follows (in millions):



	December 31, 2018		September 30, 2019
Accrued interest and other non-finance receivables	$	1,080	$	997
Collateral held for resale, at net realizable value, and other inventory	877		807
Prepaid reinsurance premiums and other reinsurance recoverables	658		683
Property and equipment, net of accumulated depreciation (a)	192		209
Deferred charges - income taxes	216		182
Investment in non-consolidated affiliates	123		129
Restricted cash	140		127
Deferred charges	96		125
Operating lease assets	—		88
Other	74		113
Total other assets	$	3,456	$	3,460

__________


(a)	Accumulated depreciation was $367 million and $383 million at December 31, 2018 and September 30, 2019, respectively.

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



	December 31, 2018		September 30, 2019
Unearned insurance premiums and fees	$	775	$	803
Interest payable	752		652
Income tax and related interest (a)	369		551
Deferred revenue	113		111
Operating lease liabilities	—		90
Payroll and employee benefits	70		60
Other	228		208
Total other liabilities and deferred revenue	$	2,307	$	2,475

__________

(a)

Includes tax and interest payable to affiliated companies of $193 million and $407 million at December 31, 2018 and September 30, 2019, respectively.