Other Assets

Included in other assets are the following:



	2018		2017
	(In millions of dollars)
Life insurance cash surrender value (see Retirement Benefits footnote)	$	172.5	$	188.7
French CICE ⁽¹⁾	26.4		28.1
Intangibles, net of accumulated amortization of $19.6 million in 2018 and $18.6 million in 2017 ⁽²⁾	16.5		18.2
Long-term customer receivable	12.4		12.4
Workers' compensation and other claims receivable ⁽³⁾	8.6		10.5
Other ⁽⁴⁾	28.8		13.9

Other assets	$	265.2	$	271.8

⁽¹⁾ French CICE is a wage subsidy receivable related to a law to enhance the competitiveness of businesses in France.

⁽²⁾ In 2017, $18.3 million of intangibles were acquired through the acquisition of TOC, made up of $12.0 million in customer relationships, $4.8 million associated with TOC’s trademark and $1.5 million for a candidate database. The customer relationships are being amortized on a straight-line basis over 10 years with no residual value and the database is being amortized on a straight-line basis over four years with no residual value. The trademark has an indefinite life. Intangible amortization expense, which is included in SG&A expenses, was $1.8 million, $0.9 million and $0.6 million in 2018, 2017 and 2016, respectively. The amortization expense for the intangibles acquired in 2017 will be $1.6 million in 2019 and 2020, $1.5 million in 2021 and $1.2 million in 2022 and 2023.

⁽³⁾ Workers’ compensation and other claims receivable represents receivables from the insurance company for U.S. workers’ compensation and automobile liability claims in excess of the applicable loss limits.

⁽⁴⁾ The increase in Other as of year-end 2018 is primarily due to $7.0 million related to loans to our equity affiliate (see Investment in PersolKelly Asia Pacific footnote); $5.0 million related to the minority investment in BTG and $2.3 million for deferred sales commissions.