OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED INCOME

Other assets and other liabilities and deferred income consist of various balance sheet items that are combined for financial statement presentation due to their respective materiality compared with other individual asset and liability items.

Other assets were as follows (in millions):



	December 31, 2012		December 31, 2011
Accrued interest and other non-finance receivables	$	719	$	635
Collateral held for resale, at net realizable value	332		374
Restricted cash (a)	148		121
Deferred charges	261		281
Deferred charges – income taxes	184		156
Prepaid reinsurance premiums and other reinsurance receivables	288		252
Investment in non-consolidated affiliates	140		141
Property and equipment, net of accumulated depreciation (b)	125		137
Other	59		75
Total other assets	$	2,256	$	2,172

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(a)	Restricted cash primarily includes cash held to meet certain local governmental and regulatory reserve requirements and cash held under the terms of certain contractual agreements. Restricted cash does not include required minimum balances or cash securing debt issued through securitization transactions.


(b)	Accumulated depreciation was $331 million and $383 million at December 31, 2012 and 2011, respectively.

NOTE 9. OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED INCOME (Continued)

Other liabilities and deferred income were as follows (in millions):



	December 31, 2012		December 31, 2011
Interest payable	$	706	$	812
Deferred interest supplements and residual support payments on net investment in operating leases	1,147		962
Income taxes payable to Ford and affiliated companies (a)	549		660
Unrecognized tax benefits	462		535
Unearned insurance premiums	299		266
Other	295		358
Total other liabilities and deferred income	$	3,458	$	3,593

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(a)	In 2012 and 2011, we paid $99 million and $1.4 billion, respectively, to Ford in accordance with our intercompany tax sharing agreement.