Other Assets

Other assets consisted of the following ($ in millions):



	December 31,
	2014		2013
Capitalized software costs, net of accumulated amortization	$	3.8	$	7.0
Business tax credits, including VAT and ICMS (net of $11.7 million and $13.8 million reserve as of December 31, 2014 and 2013, respectively)	2.5		3.1
Grantor trust assets	10.3		10.0
Net pension assets	—		4.4
Other assets	6.0		7.1
Total	$	22.6	$	31.6

The Company's ICMS credits in Brazil are fully reserved. These credits do not expire. The Company is still pursuing other actions to utilize the credits. Charges and credits associated with normal ongoing activity are included in Cost of Products Sold in the Consolidated Statements of Income. Future material changes as a result of new legislation or a change in our operations will be reported separately.

Grantor trust assets consist primarily of cash surrender values in Company-owned life insurance policies held by a trust to be used for the eventual payment of employee deferred compensation. These assets are restricted from Company use until all obligations are satisfied.