Other Assets and Liabilities

Prepaid expenses and other current assets consist of the following:



	July 2, 2016		April 2, 2016
	(millions)
Other taxes receivable	$	113	$	112
Prepaid rent expense	41		37
Derivative financial instruments	21		16
Tenant allowances receivable	13		13
Prepaid samples	13		9
Restricted cash	12		17
Prepaid advertising and marketing	9		7
Other prepaid expenses and current assets	64		57
Total prepaid expenses and other current assets	$	286	$	268

Other non-current assets consist of the following:



	July 2, 2016		April 2, 2016
	(millions)
Non-current investments	$	149	$	187
Restricted cash	34		29
Security deposits	31		32
Derivative financial instruments	11		6
Other non-current assets	40		42
Total other non-current assets	$	265	$	296

Accrued expenses and other current liabilities consist of the following:



	July 2, 2016		April 2, 2016
	(millions)
Accrued inventory	$	197	$	176
Accrued operating expenses	182		186
Other taxes payable	156		139
Accrued payroll and benefits	149		149
Restructuring reserve	107		40
Accrued capital expenditures	55		65
Deferred income	48		50
Dividends payable	41		41
Derivative financial instruments	27		26
Capital lease obligations	22		21
Other accrued expenses and current liabilities	8		5
Total accrued expenses and other current liabilities	$	992	$	898

Other non-current liabilities consist of the following:



	July 2, 2016		April 2, 2016
	(millions)
Capital lease obligations	$	264	$	266
Deferred rent obligations	217		222
Derivative financial instruments	26		33
Deferred tax liabilities	13		17
Deferred compensation	8		8
Other non-current liabilities	49		47
Total other non-current liabilities	$	577	$	593