The following table provides the components of other assets included in the Consolidated Balance Sheets as of December 31:

($ in millions)		2012	2011
Derivative instruments	$	1,972	2,356
Partnership investments		1,657	1,413
Bank owned life insurance		1,547	1,742
Accounts receivable and drafts-in-process		1,155	955
Investment in Vantiv Holding, LLC		563	576
Bankers' acceptances		398	726
Accrued interest receivable		369	382
OREO and other repossessed personal property		329	442
Prepaid expenses		80	84
Income tax receivable		10	5
Other		124	182
Total	$	8,204	8,863

The Bancorp incorporates the utilization of derivative instruments as part of its overall risk management strategy to reduce certain risks related to interest rate, prepayment and foreign currency volatility. The Bancorp also holds derivatives instruments for the benefit of its commercial customers. For further information on derivative instruments, see Note 12.

CDC, a wholly owned subsidiary of the Bancorp, was created to invest in projects to create affordable housing, revitalize business and residential areas, and preserve historic landmarks, which are included above in partnership investments. In addition, the Bancorp invests as a limited partner in private equity funds. The Bancorp has determined that these entities are VIEs and the Bancorp's investments represent variable interests. See Note 10 for further information.

The Bancorp purchases life insurance policies on the lives of certain directors, officers and employees and is the owner and beneficiary of the policies. Certain BOLI policies have a stable value agreement through either a large, well-rated bank or multi-national insurance carrier that provides limited cash surrender value protection from declines in the value of each policy's underlying investments. See Note 1 for further information.

On June 30, 2009, the Bancorp sold an approximate 51% interest in Vantiv Holding, LLC to Advent International. During the first quarter of 2012, Vantiv, Inc. priced an IPO of its shares and contributed the net proceeds to Vantiv Holding, LLC for additional ownership interests. As a result of this offering, the Bancorp's ownership of Vantiv Holding, LLC was reduced to approximately 39%. In addition, the Bancorp sold an approximate 6% interest during the fourth quarter of 2012. The Bancorp's remaining approximate 33% ownership in Vantiv Holding, LLC is accounted for under the equity method of accounting. See Note 18 for further information.

A bankers' acceptance is created when a time draft is drawn on and accepted by a bank. By accepting the draft, the bank assumes the credit risk of the underlying obligor, usually the buyer or the seller of goods or their bank, and makes an unconditional promise to pay the holder of the draft the amount of the draft at maturity, which is generally less than one year from the date of the draft. When the Bancorp is the accepting bank, it records the full amount of the acceptance in both other assets and other liabilities on the Consolidated Balance Sheets.

OREO represents property acquired through foreclosure or other proceedings and is carried at the lower of cost or fair value, less costs to sell. See Note 1 for further information.