v3.25.4
OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE (Tables)
 12 Months Ended
Dec. 31, 2025
Other Assets and Other Liabilities and Deferred Income [Abstract]  
Schedule of Other Assets and Other Liabilities
Other assets at December 31 were as follows (in millions):
20242025
Prepaid reinsurance premiums and other reinsurance recoverables$876 $992 
Accrued interest and other non-finance receivables666 648 
Deferred tax assets178 512 
Collateral held for resale, at net realizable value392 477 
Property and equipment, net of accumulated depreciation (a)283 338 
Investment in non-consolidated affiliates182 180 
Restricted cash88 107 
Operating lease assets40 38 
Other350 297 
Total other assets$3,055 $3,589 
__________
(a)Accumulated depreciation was $448 million and $446 million at December 31, 2024 and 2025, respectively.

Other liabilities and deferred revenue at December 31 were as follows (in millions):
20242025
Interest payable$1,098 $1,183 
Unearned insurance premiums and fees995 1,134 
Income tax and related interest (a)131 225 
Payroll and employee benefits86 104 
Operating lease liabilities42 41 
Other275 493 
Total other liabilities and deferred revenue$2,627 $3,180 
__________
(a)Includes tax payable to affiliated companies of $9 million and $71 million at December 31, 2024 and 2025, respectively.