Analyzing and Interpreting Disclosures on Equity Method Investments Assume Caterpillar, Inc. (CAT) reports investments in affiliated companies, consisting mainly of its 50% ownership of Shin Caterpillar Mitsubishi, Ltd. Caterpillar reports those investments on its balance sheet at $589 million, and provides the following footnote in its 10-K report. Investments in unconsolidated affiliated companies Our investments in affiliated companies accounted for by the equity method consist primarily of a 50% interest in Shin Caterpillar Mitsubishi Ltd. (SCM) located in Japan. Combined financial information of the unconsolidated affiliated companies accounted for by the equity method (generally on a three-month lag, e.g., SCM results reflect the periods ending September 30) was as follows:

Results of operations:
Sales	$ 4,007	$ 4,420	$ 4,140
Cost of sales	3,210	3,526	3,257
Gross profit	$ 797	$ 894	$ 883
Profit	$ 157	$ 187	$ 161
Caterpillar's profit	$ 76	$ 81	$ 73

Sales from SCM to Caterpillar of approximately $1.67 billion, $1.81 billion and $1.73 billion in 2011, 2010 and 2009 respectively, are included in the affiliated company sales. In addition, SCM purchased $268 million, $273 million and $282 million of products from Caterpillar in 2011, 2010 and 2009, respectively.

Financial position:
Assets
Current assets	$ 2,062	$ 1,807	$ 1,714
Property, plant and equipment-net	1,286	1,119	1,120
Other assets	173	176	194
	3,521	3,102	3,028
Liabilities
Current liabilities	1,546	1,394	1,348
Long-term debt due after one year	269	309	318
Other liabilities	393	145	188
	2,208	1,848	1,854
Ownership	$ 1,313	$ 1,254	$ 1,174

Investment in equity method companies	$ 589	$ 542	$ 540
Plus: Investment in cost method companies	16	20	25
Investment in unconsolidated affiliated companies	$ 605	$ 562	$ 565

(a) What assets and liabilities of unconsolidated affiliates are included on CAT's balance sheet as a result of the equity method of accounting for those investments? Assets ????? ($ millions)