The following table sets forth the items in other current assets:



	September 30,		December 31,
	2018		2017
	(In millions)

Unrealized gains on derivative contracts	$	950	$	449
Deferred receivables consideration	475		307
Customer omnibus receivable	455		477
Financing receivables - net ⁽¹⁾	579		413
Insurance premiums receivable	48		129
Prepaid expenses	257		232
Tax receivables	416		425
Non-trade receivables ⁽²⁾	324		371
Other current assets	203		372
	$	3,707	$	3,175

⁽¹⁾ The Company provides financing to certain suppliers, primarily Brazilian farmers, to finance a portion of the suppliers’ production costs. The amounts are reported net of allowances of $3 million and $6 million at September 30, 2018 and December 31, 2017, respectively. Additionally, at September 30, 2018, the Company had increased prepayments to farmers in South America for purchases of grain due to higher farmer selling activity in 2018 and the recent truckers strike in Brazil, which has created logistical delays in the delivery of grain. Interest earned on financing receivables of $6 million and $18 million for the three and nine months ended September 30, 2018, respectively, and $6 million and $18 million for the three and nine months ended September 30, 2017, respectively, is included in interest income in the consolidated statements of earnings.

⁽²⁾Non-trade receivables included $67 million and $91 million of reinsurance recoverables as of September 30, 2018 and December 31, 2017, respectively.