v3.26.3
OTHER ASSETS AND OTHER LIABILITIES AND DEFERRED REVENUE (Tables)
 9 Months Ended
Sep. 30, 2026
Other Assets and Other Liabilities and Deferred Income [Abstract]  
Schedule of Other Assets and Other Liabilities
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.