The components of other assets were as follows.



December 31, ($ in millions)	2017			2016
Property and equipment at cost	$	1,064		$	901
Accumulated depreciation	(608		)	(525		)
Net property and equipment	456			376
Nonmarketable equity investments (a)	1,233			1,046
Restricted cash collections for securitization trusts (b)	812			1,694
Accrued interest and rent receivables	550			476
Net deferred tax assets (c)	461			994
Goodwill (d)	240			240
Other accounts receivable	116			100
Cash reserve deposits held for securitization trusts (e)	111			184
Restricted cash and cash equivalents (f)	94			111
Fair value of derivative contracts in receivable position (g)	39			95
Cash collateral placed with counterparties	29			167
Other assets	1,522			1,371
Total other assets	$	5,663		$	6,854


(a)	Includes investments in FHLB stock of $745 million and $577 million at December 31, 2017, and 2016, respectively; and FRB stock of $445 million and $435 million at December 31, 2017, and 2016, respectively.


(b)	Represents cash collections from customer payments on securitized receivables. These funds are distributed to investors as payments on the related secured debt.


(c)	For further discussion regarding the impact to our deferred tax asset as a result of the Tax Act, refer to Note 23.

(d)

Includes goodwill of $27 million within our Insurance operations at both December 31, 2017, and 2016; $193 million within Corporate and Other at both December 31, 2017, and 2016; and $20 million within Automotive Finance operations at both December 31, 2017, and 2016. As a result of our acquisition of TradeKing, we recognized $193 million of goodwill within Corporate and Other on June 1, 2016. On August 1, 2016, we purchased assets from Blue Yield and as a result recognized $20 million of goodwill within Automotive Finance operations. No other changes to the carrying amount of goodwill were recorded during the years ended December 31, 2017, 2016, and 2015.


(e)	Represents credit enhancement in the form of cash reserves for various securitization transactions.


(f)	Primarily represents a number of arrangements with third parties where certain restrictions are placed on balances we hold due to collateral agreements associated with operational processes with a third-party bank, or letter of credit arrangements and corresponding collateral requirements.


(g)	For additional information on derivative instruments and hedging activities, refer to Note 22.