Occidental Petroleum Corporation reported the following information in a recent annual report.

Consolidated Balance Sheets

(in millions)

Assets at December 31, Current year Prior year

Current assets

Cash and cash equivalents $ 683 $ 146

Trade receivables, net of allowances 804 608

Receivables from joint ventures, partnerships, and other 330 321

Inventories 510 491

Prepaid expenses and other 147 307

Total current assets 2,474 1,873

Long-term receivables, net 264 275

Notes to Consolidated Financial Statements

Cash and Cash Equivalents. Cash equivalents consist of highly liquid investments. Cash equivalents totaled approximately $661 million and $116 million at current and prior year-ends, respectively.

Trade Receivables. Occidental has agreement to sell, under a revolving sale program, an undivided percentage ownership interest in a designated pool of non-interest-bearing receivables. Under this program, Occidental serves as the collection agent with respect to the receivables sold. An interest in new

receivables is sold as collections are made from customers. The balance sold at current year-end was $360 million.

Instructions

(a) What items other than coin and currency may be included in