Other Assets and Other Liabilities

Other Assets:

The following table presents the components of other assets as of the dates indicated:



(In millions)	September 30, 2013		December 31, 2012
Collateral deposits, net	$	12,106	$	7,649
Unrealized gains on derivative financial instruments, net	4,320		4,556
Bank-owned life insurance	2,027		2,000
Investments in joint ventures and other unconsolidated entities	1,466		1,405
Accounts receivable	1,109		511
Receivable for securities settlement	358		33
Deferred tax assets, net of valuation allowance	302		353
Prepaid expenses	299		267
Income taxes receivable	261		252
Deposits with clearing organizations	179		174
Receivable for securities sold	92		1
Other⁽¹⁾	838		815
Total	$	23,357	$	18,016


⁽¹⁾	Included other real estate owned of approximately $58 million and $65 million, respectively.

Accrued Expenses and Other Liabilities:

Accrued expenses and other liabilities as of September 30, 2013 and December 31, 2012 included $6.39 billion and $4.99 billion, respectively, of collateral received from clients in connection with our participation in principal securities finance transactions.