VISA INC. | 2013 | FY | 3


Note 5—Prepaid Expenses and Other Assets
Prepaid expenses and other current assets consisted of the following:
 
September 30,
2013
 
September 30,
2012
 
(in millions)
Prepaid expenses and maintenance
$
111

 
$
69

Foreign exchange derivative instruments—(See Note 12—Derivative Financial Instruments)
23

 
13

Other
53

 
40

Total
$
187

 
$
122


Other non-current assets consisted of the following: 
 
September 30,
2013
 
September 30,
2012
 
(in millions)
Non-current income tax receivable—(See Note 19—Income Taxes)(1)
$
253

 
$

Pension assets—(See Note 10—Pension, Postretirement and Other Benefits)(2)
192

 
23

Other investments—(See Note 4—Fair Value Measurements and Investments)(3)
30

 
86

Long-term prepaid expenses and other
46

 
42

Total
$
521

 
$
151

(1) 
The increase in non-current income tax receivable is mainly due to amended tax returns filed during fiscal 2013.
(2) 
The increase in pension assets was mainly due to a higher-than-expected rate of return on pension assets during the year and an increase in the discount rate at September 30, 2013 compared to September 30, 2012.
(3) 
The decrease in other investments was mainly due to the recognition of an other-than-temporary impairment loss and subsequent sale of an investment, combined with a reclassification of equity securities to long-term available-for-sale investment securities following a change in the Company's relationship with an investee.

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