Supplementary Financial Information

The components of other current and long-term assets and liabilities were as follows:



	December 31,
	2014			2013
Other Current Assets
Deferred taxes and income taxes receivable	$	426		$	253
Royalties, license fees and software maintenance	190			185
Restricted cash	113			147
Prepaid expenses	134			143
Derivative instruments	22			6
Deferred purchase price from sales of accounts receivables	73			121
Beneficial interests - sales of finance receivables	35			64
Advances and deposits	29			32
Other	206			256
Discontinued operations ⁽¹⁾	(146		)	—
Total Other Current Assets	$	1,082		$	1,207
Other Current Liabilities
Deferred taxes and income taxes payable	$	120		$	87
Other taxes payable	134			180
Interest payable	78			80
Restructuring reserves	94			108
Derivative instruments	58			70
Product warranties	11			13
Dividends payable	88			84
Distributor and reseller rebates/commissions	120			125
Servicer liabilities	107			140
Other	811			826
Discontinued operations ⁽¹⁾	(112		)	—
Total Other Current Liabilities	$	1,509		$	1,713
Other Long-term Assets
Deferred taxes and income taxes receivable	$	367		$	377
Prepaid pension costs	17			55
Net investment in TRG	158			173
Internal use software, net	454			506
Product software, net	307			343
Restricted cash	139			170
Debt issuance costs, net	31			31
Customer contract costs, net	323			399
Beneficial interest - sales of finance receivables	42			86
Deferred compensation plan investments	125			116
Other	427			334
Discontinued operations ⁽¹⁾	(147		)	—
Total Other Long-term Assets	$	2,243		$	2,590
Other Long-term Liabilities
Deferred taxes and income taxes payable	$	142		$	286
Environmental reserves	9			12
Unearned income	166			168
Restructuring reserves	3			8
Other	232			283
Discontinued operations ⁽¹⁾	(54		)	—
Total Other Long-term Liabilities	$	498		$	757


(1)	Represents assets and liabilities related to our ITO business which is held for sale and being reported as a discontinued operation at December 31, 2014. Refer to Note 4 - Divestitures for additional information regarding this pending sale.

Restricted Cash and Investments

As more fully discussed in Note 18 - Contingencies and Litigation, various litigation matters in Brazil require us to make cash deposits to escrow as a condition of continuing the litigation. In addition, as more fully discussed in Note 5 - Accounts Receivable, Net and Note 6 - Finance Receivables, Net, we continue to service the receivables sold under most of our receivable sale agreements. As servicer, we may collect cash related to sold receivables prior to year-end that will be remitted to the purchaser the following year. Since we are acting on behalf of the purchaser in our capacity as servicer, such cash collected is reported as restricted cash. Restricted cash amounts are classified in our Consolidated Balance Sheets based on when the cash will be contractually or judicially released.

Restricted cash amounts were as follows:



	December 31,
	2014		2013
Tax and labor litigation deposits in Brazil	$	135	$	167
Escrow and cash collections related to receivable sales	107		140
Other restricted cash	10		10
Total Restricted Cash and Investments	$	252	$	317

Net Investment in TRG

At December 31, 2014, our net investment in discontinued operations primarily consisted of a $174 performance-based instrument relating to the 1997 sale of The Resolution Group (TRG) net of remaining net liabilities associated with our discontinued operations of $16. The recovery of the performance-based instrument is dependent on the sufficiency of TRG's available cash flows, as guaranteed by TRG's ultimate parent, which are expected to be recovered in annual cash distributions through 2017. The performance-based instrument is pledged as security for our future funding obligations to our U.K. Pension Plan for salaried employees.