5.    Other Current Assets

Other current assets consisted of:

 

(in $ millions)		December 31, 2013				December 31, 2012
Restricted cash of subsidiaries			44				56
Sales and use tax receivables			30				48
Prepaid expenses			22				15
Prepaid incentives			20				18
Derivative assets			3				10
Assets held for sale			—				16
Other			15				7
			134				170

Restricted cash of subsidiaries represents cash held on behalf of clients for a short period of time before being transferred to travel industry partners. A compensating balance is held in accrued expenses and other current liabilities as customer prepayments.

In November 2013, the Company completed the sale of land and buildings held for sale for $17 million and recognized a gain of less than $1 million.

As of December 31, 2012, the Company reclassified $50 million of “Development advances” (now presented as “Prepaid incentives”), previously included as part of other current assets, to “Customer loyalty payments” which form part of Intangible Assets (see Note 7).