OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE (Tables)

9 Months Ended

Sep. 30, 2025

Other Assets and Other Liabilities and Deferred Income [Abstract]

Schedule of Other Assets and Other Liabilities

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, 2024		September 30, 2025
Prepaid reinsurance premiums and other reinsurance recoverables	$	876	$	966
Accrued interest and other non-finance receivables (a)	666		767
Deferred tax assets	178		475
Collateral held for resale, at net realizable value	392		464
Property and equipment, net of accumulated depreciation (b)	283		335
Investment in non-consolidated affiliates	182		187
Restricted cash	88		107
Operating lease assets	40		41
Other	350		304
Total other assets	$	3,055	$	3,646

__________

(a)Includes tax receivable from affiliated companies of zero and $46 million at December 31, 2024 and September 30, 2025, respectively.

(b)Accumulated depreciation was $448 million and $420 million at December 31, 2024 and September 30, 2025, respectively.

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

	December 31, 2024		September 30, 2025
Interest payable	$	1,098	$	1,144
Unearned insurance premiums and fees	995		1,101
Income tax and related interest (a)	131		162
Payroll and employee benefits	86		97
Operating lease liabilities	42		44
Other	275		480
Total other liabilities and deferred revenue	$	2,627	$	3,028

__________

(a)Includes tax payable to affiliated companies of $9 million and $7 million at December 31, 2024 and September 30, 2025, respectively.