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Other Assets and Other Liabilities and Deferred Income
12 Months Ended
Dec. 31, 2023
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):
20222023
Prepaid reinsurance premiums and other reinsurance recoverables$779 $818 
Accrued interest and other non-finance receivables576 677 
Collateral held for resale, at net realizable value233 426 
Property and equipment, net of accumulated depreciation (a)233 270 
Deferred charges – income taxes158 190 
Investment in non-consolidated affiliates177 167 
Restricted cash127 137 
Operating lease assets64 53 
Other229 202 
Total other assets$2,576 $2,940 
__________
(a)Accumulated depreciation was $415 million and $453 million at December 31, 2022 and 2023, respectively.


Other liabilities and deferred revenue at December 31 were as follows (in millions):
20222023
Interest payable$683 $963 
Unearned insurance premiums and fees891 930 
Income tax and related interest (a)115 186 
Operating lease liabilities66 55 
Other280 325 
Total other liabilities and deferred revenue$2,035 $2,459 
__________
(a)Includes tax and interest payable to affiliated companies of $36 million and $62 million at December 31, 2022 and 2023, respectively.