Other Assets and Liabilities

Prepaid expenses and other current assets consist of the following:



	October 1, 2016		April 2, 2016
	(millions)
Other taxes receivable	$	123	$	112
Prepaid rent expense	47		37
Derivative financial instruments	20		16
Tenant allowances receivable	17		13
Prepaid samples	12		9
Restricted cash	9		17
Prepaid advertising and marketing	9		7
Other prepaid expenses and current assets	52		57
Total prepaid expenses and other current assets	$	289	$	268

Other non-current assets consist of the following:



	October 1, 2016		April 2, 2016
	(millions)
Non-current investments	$	122	$	187
Restricted cash	37		29
Security deposits	31		32
Derivative financial instruments	7		6
Other non-current assets	41		42
Total other non-current assets	$	238	$	296

Accrued expenses and other current liabilities consist of the following:



	October 1, 2016		April 2, 2016
	(millions)
Accrued operating expenses	$	188	$	186
Accrued payroll and benefits	160		149
Accrued inventory	155		176
Other taxes payable	150		139
Restructuring reserve	102		40
Accrued capital expenditures	59		65
Dividends payable	41		41
Deferred income	38		50
Derivative financial instruments	25		26
Capital lease obligations	22		21
Other accrued expenses and current liabilities	3		5
Total accrued expenses and other current liabilities	$	943	$	898

Other non-current liabilities consist of the following:



	October 1, 2016		April 2, 2016
	(millions)
Capital lease obligations	$	259	$	266
Deferred rent obligations	218		222
Derivative financial instruments	33		33
Deferred tax liabilities	13		17
Deferred compensation	8		8
Other non-current liabilities	50		47
Total other non-current liabilities	$	581	$	593