BALANCE SHEET COMPONENTS

Accounts Receivable, Net

Accounts receivable is net of an allowance for uncollectible accounts of $15 million as of December 31, 2018 and $6 million as of December 31, 2017. The following is the activity in the allowance for uncollectible accounts (in millions):



	Years Ended December 31,
	2018			2017			2016
Balance as of beginning of year	$	6		$	6		$	6
Increase in provision	14			6			5
Amounts written off, less recoveries	(5		)	(6		)	(5		)
Balance as of end of year	$	15		$	6		$	6

Trust Accounts

Nuclear decommissioning trust—Reflects assets held in trust to cover general decommissioning costs and operation of the Independent Spent Fuel Storage Installation (ISFSI) at the Trojan nuclear power plant (Trojan), which was closed in 1993. The Nuclear decommissioning trust (NDT) includes amounts collected from customers, less qualified expenditures, plus any realized and unrealized gains and losses on the investments held therein.

Non-qualified benefit plan trust—Reflects assets held in trust to cover the obligations of PGE’s non-qualified benefit plans (NQBP) and represents contributions made by the Company, less qualified expenditures, plus any realized and unrealized gains and losses on the investment held therein.

The trusts are comprised of the following investments as of December 31 (in millions):



	Nuclear Decommissioning Trust				Non-Qualified Benefit Plan Trust
	2018		2017		2018		2017
Cash equivalents	$	7	$	25	$	2	$	1
Marketable securities, at fair value:
Equity securities	—		—		6		7
Debt securities	35		17		1		1
Insurance contracts, at cash surrender value	—		—		27		28
	$	42	$	42	$	36	$	37

For information concerning the fair value measurement of those assets recorded at fair value held in the trusts, see Note 5, Fair Value of Financial Instruments.

Other Current Assets and Accrued Expenses and Other Current Liabilities

Other current assets and Accrued expenses and other current liabilities consist of the following (in millions):



	As of December 31,
	2018		2017
Other current assets:
Prepaid expenses	$	54	$	50
Margin deposits	16		11
Assets from price risk management activities	20		6
Other	—		6
	$	90	$	73
Accrued expenses and other current liabilities:
Regulatory liabilities—current	$	36	$	31
Accrued employee compensation and benefits	66		60
Accrued dividends payable	34		31
Accrued interest payable	27		27
Accrued taxes payable	34		31
Other	71		61
	$	268	$	241