INTERNATIONAL BUSINESS MACHINES CORP | 2013 | FY | 3

Note H.

Investments and Sundry Assets

($ in millions)
At December 31:20132012
Deferred transition and setup costs and other deferred arrangements*$ 1,652$ 1,630
Derivatives—noncurrent** 401 585
Alliance investments
Equity method 110 120
Non-equity method 200 226
Prepaid software 352 306
Long-term deposits 316 318
Other receivables 174 204
Employee benefit-related 392 439
Prepaid income taxes 305 459
Other assets 738 735
Total$ 4,639$ 5,021

*      Deferred transition and setup costs and other deferred arrangements are related to Global Services client arrangements. See note A, “Significant Accounting Policies,” on pages 86 and 87 for additional information.

 **    See note D, “Financial Instruments,” on pages 102 through 106 for the fair value of all derivatives reported in the Consolidated Statement of Financial Position.

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