Supplementary Financial Information

The components of Other assets and liabilities were as follows:



	December 31,
	2015		2014
Other Current Assets
Deferred taxes⁽¹⁾	$	—	$	382
Income taxes receivable	14		43
Royalties, license fees and software maintenance	75		61
Restricted cash	100		113
Prepaid expenses	103		122
Derivative instruments	55		22
Deferred purchase price from sales of accounts receivables	61		73
Beneficial interests - sales of finance receivables	8		35
Advances and deposits	32		29
Other	196		202
Total Other Current Assets	$	644	$	1,082
Other Current Liabilities
Deferred taxes⁽¹⁾	$	—	$	61
Income taxes payable	36		58
Other taxes payable	97		125
Interest payable	73		78
Restructuring reserves	23		92
Derivative instruments	13		58
Product warranties	8		11
Dividends payable	85		88
Distributor and reseller rebates/commissions	106		120
Servicer liabilities	93		107
Due to Atos⁽²⁾	52		—
Other	990		711
Total Other Current Liabilities	$	1,576	$	1,509
Other Long-term Assets
Deferred taxes⁽¹⁾	$	714	$	346
Income taxes receivable	8		17
Prepaid pension costs	31		17
Net investment in TRG	142		158
Internal use software, net	383		434
Product software, net	115		307
Restricted cash	72		139
Debt issuance costs, net	32		31
Customer contract costs, net	180		227
Beneficial interest - sales of finance receivables	30		42
Deferred compensation plan investments	125		125
Other	256		400
Total Other Long-term Assets	$	2,088	$	2,243
Other Long-term Liabilities
Deferred taxes ⁽¹⁾	$	60	$	34
Income taxes payable	65		64
Environmental reserves	11		9
Unearned income	100		116
Restructuring reserves	1		3
Other	180		228
Total Other Long-term Liabilities	$	417	$	454

__________

(1)

As discussed in Note 1 - Basis of Presentation and Summary of Significant Accounting Policies, we early adopted ASU 2015-17, Income Taxes: Balance Sheet Classification of Deferred Taxes, which requires that deferred tax liabilities and assets be classified as non-current in a classified statement of financial position. Adoption of this update resulted in a reclassification of our net current deferred tax asset and liabilities to the net non-current deferred tax asset and liabilities in our Consolidated Balance Sheet as of December 31, 2015. Prior periods were not retrospectively adjusted.


(2)	Refer to Note 4 - Divestitures for additional information.

Restricted Cash

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,
	2015		2014
Tax and labor litigation deposits in Brazil	$	71	$	135
Escrow and cash collections related to receivable sales	93		107
Other restricted cash	8		10
Total Restricted Cash	$	172	$	252

Net Investment in TRG

At December 31, 2015, our net investment in The Resolution Group (TRG) primarily consisted of a $157 performance-based instrument relating to the 1997 sale of TRG, net of remaining liabilities associated with our discontinued operations of $15. 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.