Other Assets

The components of other assets were as follows.



($ in millions)	March 31, 2018			December 31, 2017
Property and equipment at cost	$	1,107		$	1,064
Accumulated depreciation	(627		)	(608		)
Net property and equipment	480			456
Nonmarketable equity investments (a)	1,250			1,233
Restricted cash collections for securitization trusts (b)	986			812
Accrued interest and rent receivables	533			550
Net deferred tax assets	530			461
Goodwill (c)	240			240
Other accounts receivable	142			116
Restricted cash and cash equivalents (d)	119			94
Cash reserve deposits held for securitization trusts (e)	112			111
Fair value of derivative contracts in receivable position (f)	56			39
Cash collateral placed with counterparties	33			29
Other assets	1,544			1,522
Total other assets	$	6,025		$	5,663

(a)

Includes investments in FHLB stock of $764 million and $745 million at March 31, 2018, and December 31, 2017, respectively; FRB stock of $446 million and $445 million at March 31, 2018, and December 31, 2017, respectively; and equity securities without a readily determinable fair value of $40 million at March 31, 2018, measured at cost with adjustments for impairment and observable changes in price. We have not recorded any impairments or adjustments for observable price differences to these investments during the three months ended March 31, 2018.


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

(c)

Includes goodwill of $27 million within our Insurance operations at both March 31, 2018, and December 31, 2017; $193 million within Corporate and Other at both March 31, 2018, and December 31, 2017; and $20 million within Automotive Finance operations at both March 31, 2018, and December 31, 2017. No changes to the carrying amount of goodwill were recorded during the three months ended March 31, 2018.


(d)	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.


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


(f)	For additional information on derivative instruments and hedging activities, refer to Note 18.