Other current assets include all current assets not accounted for in accounts receivable and closing inventory. This item is calculated as total current assets - accounts receivable - closing inventory.

Value of noncash assets, including prepaid expenses and accounts receivable, due within one year.

Assets with a life of less than one year, e.g., cash accounts receivable, prepaid expenses and short-term investments.

Value of non-cash assets, including prepaid expenses and accounts receivable, due within 1 year.

All other current assets besides cash and equivalents, receivables, inventories and prepaid expenses