Other Assets

Included in other assets are the following:



	2017		2016
	(In millions of dollars)
Life insurance cash surrender value (see Retirement Benefits footnote)	$	188.7	$	165.0
Available-for-sale investment (see Fair Value Measurements footnote)	228.1		141.2
Wage subsidy receivable	28.1		22.3
Workers' compensation receivable	10.5		6.8
Intangibles, net of accumulated amortization of $18.6 million in 2017 and $16.7 million in 2016	18.2		0.6
Other	26.3		13.5

Other assets	$	499.9	$	349.4

Wage subsidy receivable is related to a law to enhance the competitiveness of businesses in France. Workers’ compensation receivable represents receivables from the insurance company for U.S. workers’ compensation claims in excess of the applicable loss limits. In 2017, $18.3 million of intangibles were acquired through the acquisition of TOC of which $13.5 million are definite-lived and amortized on a straight-line basis (see Acquisition footnote). Intangible amortization expense, which is included in SG&A expenses, was $0.9 million, $0.6 million and $0.9 million in 2017, 2016 and 2015, respectively. The amortization expense for the intangibles acquired in 2017 will be $1.6 million in 2018, 2019 and 2020, $1.5 million in 2021 and $1.2 million in 2022. As of year-end 2017, other includes a long-term customer receivable for $12.4 million.