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Other Assets and Other Liabilities and Deferred Income
12 Months Ended
Dec. 31, 2022
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):
20212022
Prepaid reinsurance premiums and other reinsurance recoverables$743 $779 
Accrued interest and other non-finance receivables584 576 
Collateral held for resale, at net realizable value258 233 
Property and equipment, net of accumulated depreciation (a)224 233 
Investment in non-consolidated affiliates133 177 
Deferred charges – income taxes190 158 
Restricted cash128 127 
Operating lease assets76 64 
Other188 229 
Total other assets$2,524 $2,576 
__________
(a)Accumulated depreciation was $397 million and $415 million at December 31, 2021 and 2022, respectively.


Other liabilities and deferred revenue at December 31 were as follows (in millions):
20212022
Unearned insurance premiums and fees$857 $891 
Interest payable667 683 
Income tax and related interest (a)229 115 
Operating lease liabilities78 66 
Deferred revenue62 22 
Other273 258 
Total other liabilities and deferred revenue$2,166 $2,035 
__________
(a)Includes tax and interest payable to affiliated companies of $101 million and $36 million at December 31, 2021 and 2022, respectively.