OTHER INCOME

Other income consists of the following:



	For the Three Months Ended March 31,
(In millions)	2018		2017
Ancillary product profit sharing	$	6.4	$	5.1
Remarketing fees	3.1		3.1
GPS-SID fees	2.5		3.8
Dealer support products and services	1.2		1.3
Dealer enrollment fees	1.1		1.0
Other	0.7		0.4
Total	$	15.0	$	14.7

Ancillary product profit sharing consists of payments received from Third Party Providers (“TPPs”) based upon the performance of vehicle service contracts and Guaranteed Asset Protection (“GAP”) contracts, and are recognized as income over the life of the vehicle service contracts and GAP contracts.

Remarketing fees consist of fees retained from the sale of repossessed vehicles by Vehicle Remarketing Services, Inc. (“VRS”), our wholly-owned subsidiary that is responsible for remarketing vehicles for Credit Acceptance. VRS coordinates vehicle repossessions with a nationwide network of repossession contractors, the redemption of the vehicle by the consumer, or the sale of the vehicle through a nationwide network of vehicle auctions. VRS recognizes income from the retained fees at the time of the sale and does not retain a fee if a repossessed vehicle is redeemed by the consumer prior to the sale.

GPS-SID fees consist of fees we receive from a TPP for providing Dealers in certain states the ability to purchase GPS Starter Interrupt Devices ("GPS-SID"). Through this program, Dealers can install GPS-SID on vehicles financed by us that can be activated if the consumer fails to make payments on their account, and can result in the prompt repossession of the vehicle. Dealers purchase GPS-SID directly from the TPP and the TPP pays us a vendor fee for each device sold. GPS-SID fee income is recognized when the unit is sold.

Dealer support products and services consist of income earned from products and services provided to Dealers to assist with their operations, including sales and marketing, purchasing supplies and materials and acquiring vehicle inventory. Income is recognized in the period the product or service is provided.

Dealer enrollment fees include fees from Dealers that enroll in our Portfolio Program. Depending on the enrollment option selected by the Dealer, Dealers may have enrolled by paying us an upfront, one-time fee, or by agreeing to allow us to retain 50% of their first accelerated Dealer Holdback payment. For additional information regarding program enrollment, see Note 1 to the consolidated financial statements. A portion of the $9,850 upfront, one-time fee is considered to be Dealer support products and services revenue. The remaining portion of the $9,850 fee is considered to be a Dealer enrollment fee, which is amortized on a straight-line basis over the estimated life of the Dealer relationship. The 50% portion of the first accelerated Dealer Holdback payment is also considered to be a Dealer enrollment fee. We do not recognize any of this Dealer enrollment fee until the Dealer has met the eligibility requirements to receive an accelerated Dealer Holdback payment and the amount of the first payment, if any, has been calculated. Once the accelerated Dealer Holdback payment has been calculated, we defer the 50% portion that we keep and recognize it on a straight-line basis over the remaining estimated life of the Dealer relationship.

The following table disaggregates our other income by major source of income and timing of the revenue recognition:



(In millions)	For the Three Months Ended March 31, 2018
	Ancillary product profit sharing		Remarketing fees		GPS-SID fees		Dealer support products and services		Dealer enrollment fees		Other		Total Other Income
Source of income
Third Party Providers	$	6.4	$	—	$	2.5	$	—	$	—	$	0.7	$	9.6
Dealers	—		3.1		—		1.2		1.1		—		5.4
Total	$	6.4	$	3.1	$	2.5	$	1.2	$	1.1	$	0.7	$	15.0

Timing of revenue recognition
Over time	$	6.4	$	—	$	—	$	—	$	1.1	$	0.7	$	8.2
At a point in time	—		3.1		2.5		1.2		—		—		6.8
Total	$	6.4	$	3.1	$	2.5	$	1.2	$	1.1	$	0.7	$	15.0