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Note 20 - Other assets and liabilities | 12 Months Ended
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Dec. 31, 2017
Other Assets and Liabilities |
Disclosure of other assets and liabilities | Other assets and liabilities The breakdown of the balance under these headings in the accompanying consolidated balance sheets is as follows:
Other assets and liabilities: Breakdown by nature (Millions of euros)
|  | 2017 | 2016 | 2015
ASSETS |  |  |  |
Inventories |  | 229 | 3,298 | 4,303
Real estate |  | 226 | 3,268 | 4,172
Others |  | 3 | 29 | 131
Transactions in progress |  | 156 | 241 | 148
Accruals |  | 768 | 723 | 804
Prepaid expenses |  | 509 | 518 | 558
Other prepayments and accrued income |  | 259 | 204 | 246
Other items |  | 3,207 | 3,012 | 3,311
Total Assets |  | 4,359 | 7,274 | 8,565
LIABILITIES |  |  |  |
Transactions in progress |  | 165 | 127 | 52
Accruals |  | 2,490 | 2,721 | 2,609
Accrued expenses |  | 1,997 | 2,125 | 2,009
Other accrued expenses and deferred income |  | 493 | 596 | 600
Other items |  | 1,894 | 2,131 | 1,949
Total Liabilities |  | 4,550 | 4,979 | 4,610
The heading "Inventories" includes the net book value of land and building purchases that the Group’s Real estate entities have available for sale or as part of their business. Balances under this heading include mainly real estate assets acquired by these entities from distressed customers (mostly in Spain), net of their corresponding losses. The roll-forward of our inventories from distressed customers is provided below:
Inventories from Distressed Customers (Millions of euros)
| 2017 | 2016 | 2015
Balance at the beginning | 8,499 | 9,318 | 9,119
Business combinations and disposals | - | - | 580
Acquisitions | 533 | 336 | 797
Disposals | (2,288) | (1,214) | (1,188)
Others | (6,653) | 59 | 10
Balance at the end | 91 | 8,499 | 9,318
Accumulated impairment losses | (26) | (5,385) | (5,291)
Carrying amount | 65 | 3,114 | 4,026
The impairment included under the heading “Impairment or reversal of impairment on non-financial assets” of the accompanying consolidated financial st atements were €307, €375 million and €209 million in 2017, 2016 and 2015, respectively (see Note 48). As of December 31, 2017, the balance of real estate assets acquired from distressed customers was reclassified to the heading "Non-current assets and disp osable groups of items that have been classified as held for sale" (see Note 21) due to the agreement with Cerberus to transfer the Real Estate business in Spain (See Note 3).

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