7 Net current operating assets

Operating assets and liabilities changed as follows in the first nine months of 2022:

In CHF million	1.1.2022	Operational changes	Other changes¹	30.9.2022
Trade receivables	2,315	(40)	(50)	2,225
Other operating assets	1,179	159	(24)	1,314
Trade payables	(1,600)	(3)	51	(1,552)
Other operating liabilities	(1,617)	19	31	(1,567)
Total operating assets and liabilities, net	277	135	8	420
¹ Foreign currency translation and adjustments from acquisition and sale of subsidiaries.

In CHF million	30.9.2022	31.12.2021

Other operating assets
Contract assets	178	174
Contract costs	269	263
Inventories	177	114
Prepaid expenses	494	430
Other operating assets	196	198
Total other operating assets	1,314	1,179

Other operating liabilities
Contract liabilities	1,076	1,012
Accruals for variable performance-related bonus	105	172
Other operating liabilities	386	433
Total other operating liabilities	1,567	1,617