The following table shows the components of other assets reported on our balance sheets as of December 31 (in millions):



	2016		2015
Assets held for sale	$	89.5	$	106.0
Inventory	51.3		55.2
Office furniture, fixtures and other equipment, net of accumulated depreciation	27.9		31.8
Derivatives	16.4		12.8
Prepaid items	15.1		14.3
Loans	6.2		8.8
Deferred financing costs	4.5		3.4
Prepaid pension	1.1		0.7
Other investments	0.5		4.2
Other	84.6		84.0
	$	297.1	$	321.2

Assets held for sale consisted of Portfolio Management marine assets, resulting from management's decision to exit the majority of our marine investments within the Portfolio Management segment, as well as railcars at Rail North America. For additional information see "Note 9. Asset Impairments and Assets Held for Sale".

The following table shows the components of other liabilities reported on our balance sheets as of December 31 (in millions):



	2016		2015
Accrued pension and other post-retirement benefits	$	82.3	$	94.6
Deferred gains on sale-leasebacks	54.0		44.8
Accrued operating lease expense	22.2		19.3
Environmental accruals	14.9		13.2
Deferred income	3.8		7.7
Unrecognized tax benefits	2.8		3.8
Derivatives	0.1		3.8
Other	42.0		33.4
	$	222.1	$	220.6