FORD MOTOR CREDIT COMPANY LLC AND SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS NOTE 8. 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  at December 31 were as follows (in millions): (a) Includes income tax receivable from affiliated companies of $0 and $867 million at December 31, 2019 and 2020, respectively. (b) Accumulated depreciation was $393 million and $365 million at December 31, 2019 and 2020, respectively. (c) December 31, 2020 includes the adoption of ASU 2016-13, reducing investment in non-consolidated affiliates by $8 million. See Note 2 for additional information. Other liabilities and deferred revenue  at December 31 were as follows (in millions): (a) Includes tax and interest payable to affiliated companies of $294 million and $16 million at December 31, 2019 and 2020, respectively. 2019 2020 Accrued interest and other non-finance receivables (a) $ 898  $ 1,726  Prepaid reinsurance premiums and other reinsurance recoverables 687  708  Collateral held for resale, at net realizable value 843  675  Restricted cash 139  647  Property and equipment, net of accumulated depreciation (b) 212  219  Deferred charges – income taxes 171  165  Investment in non-consolidated affiliates (c) 132  132  Operating lease assets 108  98  Other 208  223  Total other assets $ 3,398  $ 4,593  2019 2020 Interest payable $ 888  $ 857  Unearned insurance premiums and fees 806  822  Income tax and related interest (a) 433  147  Operating lease liabilities 110  100  Deferred revenue 110  87  Other 286  293  Total other liabilities and deferred revenue $ 2,633  $ 2,306  90