168 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF AEGON N.V.  NOTE 13.2 - 14 General account real estate held for own use are mainly held  by AEGON USA and AEGON The Netherlands, with relatively  smaller holdings in Hungary and Spain and are carried at  revalued amounts. The carrying value under a historical cost  model amounts to EUR 325 million (2009: EUR 297 million). 5% of the value of the general account real estate held for  own use was last revalued in 2010 (2009: 54%), based on  market value appraisals by qualified internal and external  appraisers. 81% of the appraisals in 2010 were performed by  independent external appraisers (2009: 98%). General account real estate held for own use has not been  pledged as security for liabilities, nor are there any restrictions  on title. Depreciation expenses are charged in ‘Commissions  and expenses’ in the income statement. The useful lives of  buildings range between 40 and 50 years. Refer to note 48 for a summary of contractual commitments  for the acquisition of general account real estate held for  own use. None of the equipment is held for lease (2009: EUR 0 million).  Equipment has not been pledged as security for liabilities, nor  are there any restrictions on title. Depreciation expenses have  been charged in ‘Commissions and expenses’ in the income  statement. Equipment is generally depreciated over a period  of three to five years. Carrying amounts disclosed reasonably approximate the fair  values at year end.  The movements in the provision for doubtful debts during the  year were as follows: NOTE 13.2 RECEIVABLES  2010 2009 At January 1 (162) (142) Additions charged to earnings (8) (21) Unused amounts reversed through the income statement 6 – Used during the year 24 – Net exchange differences (5) 2 Other – (1) AT DECEMBER 31 (145) (162) 2010 2009 Loans to associates 39 38  Finance lease assets 21 31  Receivables from policyholders 1,647 1,551  Receivables from brokers and agents 131 147  Receivables from reinsurers 286 316  Cash outstanding from assets sold 39 48  Trade receivables 418 313  Cash collateral  940 420  Reverse repurchase agreements 923 9  Income tax receivable 120 431  Other 980 963  Provision for doubtful debts (145)  (162) AT DECEMBER 31 5,399 4,105  Current 5,121 3,830 Non-current 278 275