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Other Assets and Other Liabilities and Deferred Income
9 Months Ended
Sep. 30, 2020
Other Assets and Other Liabilities and Deferred Income [Abstract]  
OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED INCOME 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,
2019
September 30,
2020
Accrued interest and other non-finance receivables (a)$898 $1,799 
Prepaid reinsurance premiums and other reinsurance recoverables687 705 
Collateral held for resale, at net realizable value843 623 
Property and equipment, net of accumulated depreciation (b)212 213 
Deferred charges - income taxes
171 151 
Investment in non-consolidated affiliates (c)132 132 
Operating lease assets108 100 
Other347 409 
Total other assets$3,398 $4,132 
__________
(a)Includes income tax receivable from affiliated companies of $0 and $959 million at December 31, 2019 and September 30, 2020, respectively.
(b)Accumulated depreciation was $393 million and $412 million at December 31, 2019 and September 30, 2020, respectively.
(c)Adoption of ASU 2016-13 reduced investment in non-consolidated affiliates by $8 million. See Note 2 for additional information.

Other liabilities and deferred revenue were as follows (in millions):
December 31,
2019
September 30,
2020
Unearned insurance premiums and fees$806 $822 
Interest payable888 670 
Income tax and related interest (a)433 144 
Operating lease liabilities110 102 
Deferred revenue110 91 
Other286 268 
Total other liabilities and deferred revenue$2,633 $2,097 
__________
(a)Includes income tax and interest payable to affiliated companies of $294 million and $15 million at December 31, 2019 and September 30, 2020, respectively.