7 Operating net working capital

Operating assets and liabilities changed as follows in the first nine months of 2018:

In CHF million	31.12.2017	Application IFRS 9 & IFRS 15	Operational changes	Other changes¹	30.09.2018
Trade receivables	2,389	(30)	(126)	(28)	2,205
Other operating assets	729	426	114	2	1,271
Trade payables	(1,753)	–	146	56	(1,551)
Other operating liabilities	(1,165)	(41)	155	7	(1,044)
Total operating assets and liabilities, net	200	355	289	37	881
¹ Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

In CHF million	30.09.2018	01.01.2018¹
Contract assets	316	282
Contract costs	259	272
Other receivables	47	37
Inventories	154	168
Other non-financial assets	495	396
Total other operating assets	1,271	1,155
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.

In CHF million	30.09.2018	01.01.2018¹
Contract liabilities	548	690
Other payables	274	293
Other non-financial liabilities	222	223
Total other operating liabilities	1,044	1,206
¹ Including cumulative effect of initially applying IFRS 9 and IFRS 15.