The components of other assets were as follows.



($ in millions)	March 31, 2019			December 31, 2018
Property and equipment at cost	$	1,286		$	1,250
Accumulated depreciation	(708		)	(686		)
Net property and equipment	578			564
Nonmarketable equity investments (a)	1,240			1,410
Restricted cash held for securitization trusts (b)	838			965
Investment in qualified affordable housing projects (c)	687			649
Accrued interest, fees, and rent receivables	624			599
Equity-method investments (d)	289			262
Other accounts receivable	269			203
Goodwill (e)	240			240
Net deferred tax assets	137			317
Restricted cash and cash equivalents (f)	109			124
Fair value of derivative contracts in receivable position (g)	22			41
Cash collateral placed with counterparties	20			26
Other assets	940			753
Total other assets	$	5,993		$	6,153

(a)

Includes investments in FHLB stock of $732 million and $903 million at March 31, 2019, and December 31, 2018, respectively; Federal Reserve Bank (FRB) stock of $448 million at both March 31, 2019, and December 31, 2018; and equity securities without a readily determinable fair value of $60 million and $59 million at March 31, 2019, and December 31, 2018, respectively, measured at cost with adjustments for impairment and observable changes in price. Through March 31, 2019, we recorded $3 million of cumulative impairments and downward adjustments related to equity securities without a readily determinable fair value.


(b)	Includes restricted cash collected from customer payments on securitized receivables, which are distributed by us to investors as payments on the related secured debt, and cash reserve deposits utilized as a form of credit enhancement for various securitization transactions.

(c)

Investment in qualified affordable housing projects are accounted for using the proportional amortization method of accounting and include $336 million and $319 million of unfunded commitments to provide additional capital contributions to investees at March 31, 2019, and December 31, 2018, respectively. Substantially all of the unfunded commitments at March 31, 2019, are expected to be paid out over the next five years.


(d)	Primarily relates to investments made in connection with our Community Reinvestment Act (CRA) program.

(e)

Includes goodwill of $27 million within our Insurance operations at both March 31, 2019, and December 31, 2018; $193 million within Corporate and Other at both March 31, 2019, and December 31, 2018; and $20 million within Automotive Finance operations at both March 31, 2019, and December 31, 2018. No changes to the carrying amount of goodwill were recorded during the three months ended March 31, 2019.


(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 17.