4. Other Current Assets

Other current assets consisted of:


(in $ millions)	September 30, 2013		December 31, 2012
Restricted cash of subsidiaries		71		56
Sales and use tax receivables		46		48
Prepaid expenses		21		15
Prepaid incentives		21		18
Assets held for sale		16		16
Derivative assets		6		10
Other		19		7

		200		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.

As of December 31, 2012, the Company reclassified $50 million of “Development advances” (now presented as “Prepaid incentives”), previously included as part of other current assets, to “Customer loyalty payments” which form part of Intangible Assets (see Note 6).

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