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Other Assets and Other Liabilities and Deferred Income
12 Months Ended
Dec. 31, 2021
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 at December 31 were as follows (in millions):
20202021
Prepaid reinsurance premiums and other reinsurance recoverables$708 $743 
Accrued interest and other non-finance receivables (a)837 584 
Collateral held for resale, at net realizable value675 258 
Property and equipment, net of accumulated depreciation (b)219 224 
Deferred charges – income taxes (a)166 190 
Investment in non-consolidated affiliates (c)132 133 
Restricted cash647 128 
Operating lease assets98 76 
Other223 188 
Total other assets (a)$3,705 $2,524 
__________
(a)Prior period amounts have been updated as a result of our adoption of ASU 2019-12, Simplifying the Accounting for Income Taxes. See Note 2 for additional information.
(b)Accumulated depreciation was $365 million and $397 million at December 31, 2020 and 2021, respectively.
(c)December 31, 2020 includes the adoption of ASU 2016-13, reducing investment in non-consolidated affiliates by $8 million. See Note 2 for additional information.

Other liabilities and deferred revenue at December 31 were as follows (in millions):
20202021
Unearned insurance premiums and fees$822 $857 
Interest payable857 667 
Income tax and related interest (a) (b)121 229 
Operating lease liabilities100 78 
Deferred revenue87 62 
Other293 273 
Total other liabilities and deferred revenue (a)$2,280 $2,166 
__________
(a)Prior period amounts have been updated as a result of our adoption of ASU 2019-12, Simplifying the Accounting for Income Taxes. See Note 2 for additional information.
(b)Includes tax and interest payable to affiliated companies of $16 million and $101 million at December 31, 2020 and 2021, respectively.