Note 5—Prepaid Expenses and Other Assets

Prepaid expenses and other current assets consisted of the following:



	September 30, 2016		September 30, 2015
	(in millions)
Prepaid operating expenses and maintenance	$	151	$	137
Income tax receivable (See Note 19—Income Taxes)	232		77
Foreign exchange derivative instruments (See Note 12—Derivative Financial Instruments)	50		76
Other	122		63
Total	$	555	$	353

Other non-current assets consisted of the following:



	September 30, 2016		September 30, 2015
	(in millions)
Non-current income tax receivable (See Note 19—Income Taxes)	$	731	$	627
Pension assets (See Note 10—Pension, Postretirement and Other Benefits)	22		36
Other investments (See Note 4—Fair Value Measurements and Investments)	46		45
Long-term prepaid operating expenses and other	72		57
Non-current deferred tax assets (See Note 19—Income Taxes)⁽¹⁾	22		13
Total	$	893	$	778

⁽¹⁾

The Company elected to early adopt ASU 2015-17 on a retrospective basis effective October 1, 2015 and all deferred tax assets and liabilities are classified as non-current. Previously, current deferred tax assets had been presented separately and current deferred tax liabilities had been included in accrued liabilities on the consolidated balance sheets. See Note 1—Summary of Significant Accounting Policies and Note 19—Income Taxes.