4. Other Current Assets

Other current assets consisted of:


(in $ millions)	June 30, 2013		December 31, 2012
Restricted cash of subsidiaries		86		56
Sales and use tax receivables		41		48
Prepaid expenses		21		15
Prepaid incentives		17		18
Assets held for sale		16		16
Derivative assets		2		10
Other		13		7

		196		170

Restricted cash of subsidiaries represents cash held on behalf of clients for a short period of time before being transferred to travel industry partners. A compensating balance is held in accrued expenses and other current liabilities as customer prepayments.

The Company reclassified $50 million as of December 31, 2012 as customer loyalty payments within other intangible assets (see Note 6), which were earlier included within other current assets as “Development advances” (now presented as “Prepaid incentives”).

Assets held for sale consisted of land and buildings expected to be sold within the next twelve months.