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8 Operating net working capital

Operating assets and liabilities changed as follows in the first nine months of 2019:


In CHF million
 
31.12.2018
  Operational
changes
 
Other changes 1
 
30.9.2019
Trade receivables   2,189   (36)   (23)   2,130
Other operating assets   1,243   4   (42)   1,205
Trade payables   (1,658)   72   39   (1,547)
Other operating liabilities   (1,127)   (2)   10   (1,119)
Total operating assets and liabilities, net   647   38   (16)   669
1 Foreign currency translation and changes from acquisition and sale of subsidiaries.

Other operating assets and liabilities

In CHF million   30.9.2019   31.12.2018
         
Other operating assets
Contract assets   230   321
Contract costs   255   274
Inventories   118   154
Prepaid expenses   364   316
Other operating assets   238   178
Total other operating assets   1,205   1,243
         
Other operating liabilities
Contract liabilities   591   620
Accruals for variable performance-related bonus   104   163
Other operating liabilities   424   344
Total other operating liabilities   1,119   1,127