Refer to the balance sheet and to Notes 11 and 13.

a. Does Target have trade accounts receivable? (Trade A/R represents amounts owed by customers, versus other entities (e.g. Internal Revenue Service) or people (e.g. CEO).)

b. Discuss the various receivables Target has.

11. Cash and Cash Equivalents Cash equivalents include highly liquid investments with an original maturity of three months or less from the time of purchase. Cash equivalents also include amounts due from third-party financial institutions for credit and debit card transactions, which typically settle in five days or less. February 3, January 28, 2018 2017 (millions) Cash held by U.S. entities Cash held by entities located outside the U.S. (a) Short-term investments held by U.S. entities Short-term investments held by entities located outside the U.S. (a) Receivables from third-party financial institutions for credit and debit card transactions Cash and cash equivalents There are no substantial taxes or restrictions to repatriate these holdings for domestic use. 304 $ 33 1,131 775 400 2,643 $ 257 17 1,110 762 366 2,512 $ (a) 13. Other Current Assets February 3, 2018 513 $ 416 January 28, 2017 364 Other Current Assets (millions) Income tax and other receivables Vendor income receivable Prepaid expenses Other $ 385 181 207 154 1,264 $ 213 1,169 Total $