v3.26.3
OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE
 9 Months Ended
Sep. 30, 2026
Other Assets and Other Liabilities and Deferred Income [Abstract]  
OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE
Other assets and Other liabilities and deferred revenue 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,
2025		September 30,
2026
Prepaid reinsurance premiums and other reinsurance recoverables$992 $1,070 
Deferred tax assets512 1,035 
Accrued interest and other non-finance receivables 648 779 
Collateral held for resale, at net realizable value477 540 
Property and equipment, net of accumulated depreciation (a)338 354 
Investment in non-consolidated affiliates180 208 
Restricted cash107 104 
Operating lease assets38 31 
Other297 317 
Total other assets $3,589 $4,438 
__________
(a)Accumulated depreciation was $446 million and $466 million at December 31, 2025 and September 30, 2026, respectively.

Other liabilities and deferred revenue were as follows (in millions):
December 31,
2025		September 30,
2026
Unearned insurance premiums and fees$1,134 $1,209 
Interest payable1,183 1,195 
Income tax and related interest (a)225 256 
Payroll and employee benefits104 97 
Operating lease liabilities41 32 
Other493 435 
Total other liabilities and deferred revenue$3,180 $3,224 
__________
(a)Includes tax payable to affiliated companies of $71 million and $119 million at December 31, 2025 and September 30, 2026, respectively.