VISA INC. | 2013 | FY |

Note 5—Prepaid Expenses and Other Assets

Prepaid expenses and other current assets consisted of the following:



	September 30, 2013				September 30, 2012
	(in millions)
Prepaid expenses and maintenance	$	111			$	69
Foreign exchange derivative instruments—(See Note 12—Derivative Financial Instruments)	23				13
Other	53				40
Total	$	187			$	122

Other non-current assets consisted of the following:



	September 30, 2013				September 30, 2012
	(in millions)
Non-current income tax receivable—(See Note 19—Income Taxes)⁽¹⁾	$	253			$	—
Pension assets—(See Note 10—Pension, Postretirement and Other Benefits)⁽²⁾	192				23
Other investments—(See Note 4—Fair Value Measurements and Investments)⁽³⁾	30				86
Long-term prepaid expenses and other	46				42
Total	$	521			$	151


⁽¹⁾	The increase in non-current income tax receivable is mainly due to amended tax returns filed during fiscal 2013.


⁽²⁾	The increase in pension assets was mainly due to a higher-than-expected rate of return on pension assets during the year and an increase in the discount rate at September 30, 2013 compared to September 30, 2012.


⁽³⁾	The decrease in other investments was mainly due to the recognition of an other-than-temporary impairment loss and subsequent sale of an investment, combined with a reclassification of equity securities to long-term available-for-sale investment securities following a change in the Company's relationship with an investee.

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