OSHKOSH CORPORATION NOTES OF CONSOLIDATED FINANCIAL STATEMENTS
Investments in unconsolidated affiliates not accounted for under the equity method with a readily determinable fair value consisted of the following (in millions): December 31, 2025 2024 Cost basis $ 25.0 $ 25.0 Unrealized loss (18.0) (19.8) Fair value $ 7.0 $ 5.2 Investments in unconsolidated affiliates not accounted for under the equity method without a readily determinable fair value consisted of the following (in millions): December 31, 2025 2024 Cost basis $ 6.2 $ 5.3 Accumulated impairments and adjustments (1.8) (0.2) Carrying value $ 4.4 $ 5.1
15. Other Non-Current Assets Other non-current assets consisted of the following (in millions):
December 31,
2025
2024
Lease right of use assets (See Note 13) Prepaid benefit cost (See Note 6) Investments in affiliates (See Note 14) Non-current finance receivables, net Rabbi trust, less current portion
$
266.6 $
257.3
57.4 42.6 19.5
46.4 38.4
9.0 9.7
9.1
Other
28.1
29.0
Other non-current assets
$
423.3 $
389.8
The rabbi trust holds investments to fund certain of the Company's obligations under its supplemental executive retirement plan. Rabbi trust assets include investments in money market and mutual funds and are subject to claims of the Company's creditors.
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