Other Assets

The components of other assets were as follows.



($ in millions)	September 30, 2018			December 31, 2017
Property and equipment at cost	$	1,203		$	1,064
Accumulated depreciation	(667		)	(608		)
Net property and equipment	536			456
Nonmarketable equity investments (a)	1,235			1,233
Restricted cash collections for securitization trusts (b)	695			812
Accrued interest and rent receivables	588			550
Net deferred tax assets	432			461
Goodwill (c)	240			240
Restricted cash and cash equivalents (d)	132			94
Other accounts receivable	119			116
Cash reserve deposits held for securitization trusts (e)	108			111
Fair value of derivative contracts in receivable position (f)	70			39
Cash collateral placed with counterparties	68			29
Other assets	1,573			1,522
Total other assets	$	5,796		$	5,663

(a)

Includes investments in FHLB stock of $732 million and $745 million at September 30, 2018, and December 31, 2017, respectively; FRB stock of $447 million and $445 million at September 30, 2018, and December 31, 2017, respectively; and equity securities without a readily determinable fair value of $56 million at September 30, 2018, measured at cost with adjustments for impairment and observable changes in price. During the nine months ended September 30, 2018, we recorded $1 million in impairment related to equity securities without a readily determinable fair value.


(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 September 30, 2018, and December 31, 2017; $193 million within Corporate and Other at both September 30, 2018, and December 31, 2017; and $20 million within Automotive Finance operations at both September 30, 2018, and December 31, 2017. No changes to the carrying amount of goodwill were recorded during the nine months ended September 30, 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 17.