Other Assets

Included in other assets are the following:



	2016		2015
	(In millions of dollars)
Deferred compensation plan (see Retirement Benefits footnote)	$	165.0	$	148.2
Available-for-sale investment (see Fair Value Measurements footnote)	141.2		142.3
Wage subsidy receivable	22.3		19.9
Workers' compensation receivable	6.8		8.2
Intangibles, net of accumulated amortization of $16.7 million in 2016 and $17.2 million in 2015	0.6		1.3
Other	13.5		14.7

Other assets	$	349.4	$	334.6

Intangible amortization expense, which is included in SG&A expenses, was $0.6 million, $0.9 million and $1.4 million in 2016, 2015 and 2014, respectively. 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.