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Deferred Costs, Capitalized, Prepaid, and Other Assets - Text Block
 12 Months Ended
Sep. 30, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Other Current Assets
5. Other Current Assets

Other current assets consisted of the following:
Other Current Assets 
At September 30
(in millions)
 20222021
Commodity contract derivative assets$172 $210 
Other85 77 
Other current assets$257 $287 

Commodity Contract Derivative Assets. TVA enters into certain derivative contracts for natural gas that require physical
delivery of the contracted quantity of the commodity. TVA also reinstated the Financial Hedging Program ("FHP") (formerly the
Financial Trading Program, which was suspended in 2014) in December 2021, and hedging activity began under the program in
the second quarter of 2022. Commodity contract derivative assets classified as current include deliveries or settlements that will
occur within 12 months or less. See Note 15 — Risk Management Activities and Derivative Transactions — Derivatives Not Receiving Hedge Accounting Treatment — Commodity Derivatives and — Commodity Derivatives under the FHP for a discussion of TVA's commodity contract derivatives.