Other Current Assets, a component of Other Current Assets, Total, represents assets other than:
Restricted Cash/Investments – Current
Deferred Income Tax – Current Assets
Unbilled Utility Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets.

Other Current Assets, Total is the sum of:
Restricted Cash – Current
Deferred Income Tax – Current Assets
Unbilled Utility
Revenue – Utility only
Deferred Gas Cost – Utility only
Discontinued Operations – Current Assets
Other Current Assets.

Other Current Liabilities represents current liabilities other than:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
When liabilities of a company are not delineated between current and non-current, all other liabilities are classified in the non-current section as Other Liabilities.

Other Current Liabilities, Total represents the sum of:
Dividends Payable
Customer Advances
Security Deposits
Income Taxes Payable
Other Payables
Deferred Income Tax – Current Liability
Discontinued Operations – Current Liability
Other Current Liabilities.

Other Deposits represents deposits not classified as Non-Interest Bearing Deposits or Interest Bearing Deposits.

Other Earning Assets includes:
Investments in life insurance policies
Real estate investments.

Other Earning Assets, Total represents earning assets other than loans to customers. It consists of the following items:
Interest-Earning Deposits
Federal Funds Sold/Securities Purchased Under Resale Agreement
Trading Account Assets
FHLB Stock
Total Investment Securities
Loans Held for Sale
Other Earning Assets
Customer Acceptances.

Other Equity represents any residual value of shareholders’ equity that belongs to shareholders but is not included in:
Redeemable Preferred Stock, Total
Preferred Stock – Non-Redeemable, Total
Common Stock, Total
Additional Paid-In Capital
Retained Earnings (Accumulated Deficit)
Treasury Stock – Common
ESOP Debt Guarantee
Unrealized Gain (Loss)
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
Other Comprehensive Income

Other Equity, Total represents the sum of:
Cumulative Translation Adjustment
Minimum Pension Liability Adjustment
Other Comprehensive Income
Other Equity.

Other Expense represents non-interest expense from banking other than the following items:
Labor & Related Expenses
Depreciation Expense
Amortization of Intangibles
Amortization of Acquisition Costs
Real Estate Operation Expense
Dealer Trading Account Loss
Investment Securities Losses
Foreign Currency Losses