Other Liabilities, Total represents the sum of:
Reserves
Pension Benefits – Underfunded
Other Long-Term Liabilities
Discontinued Operations – Liabilities
Other Liabilities.

Other Long-Term Assets includes:
Advances to distributors/officers/employers
Cash surrendered
Customer deposits (long-term)
Prepaid expenses (long-term)
Security deposits (i.e., for renting)
Unpaid capital/subscriptions receivable.

Other Long-Term Assets, Total represents the sum of:
Deferred Charges
Pension Benefits – Overfunded
Deferred Income Tax – Long-Term Asset
Discontinued Operations – Long-Term Asset
Restricted Cash – Long-Term
Other Long-Term Assets.

Other Long-Term Liabilities represents non-interest-bearing long-term liabilities other than:
Deferred Income Tax
Reserves
Pension Benefits – Underfunded

Other Long-Term Liabilities includes:
Liabilities subject to compromise
Negative goodwill (which may be reported as a retained earnings in the shareholders’ equity section).

Other Non-Bank Income includes: Rental income from access space of a banking premise or from rental property as an investment, and Insurance premiums taken by an insurance subsidiary of a commercial bank.

Other Non-Cash Items represents noncash operating activities other than those included in:
Depreciation/Depletion
Amortization
Deferred Taxes
Accounting Change
Discontinued Operations
Extraordinary Items
Unusual Items
Purchased R&D
Equity in Net Earnings/Loss

Other Non-Cash Items also includes reversal of gains (losses) on the sale of fixed assets, which is intended to avoid double counting of gains/losses on the sale of noncurrent assets, such as fixed assets, long-term investments in securities, etc.

Other Non-Insurance Revenue represents income from operating activities other than the insurance business for insurance companies. Revenue from operating activities of noninsurance subsidiaries in an insurance company is classified as Other Non-Insurance Revenue where most such subsidiaries are engaged in banking businesses.

Other Non-Operating Income (Expense) represents any non-operating income or expense item that a company reports before taxes that would not be classified as any of the following:
Components of Interest Income (Expense), Net Non-Operating
Gain/Loss Sale of Assets
Unrealized Gains/Losses
Minimum Pension Liability Adjustment.

Other Non-Utility Revenue represents revenue from activities that are either non-regulated or non-utility regulated. When a company reports a single-step income statement, income from non-operating activities is reported as part of revenue and included in Other Non-Utility Revenue.

Other Operating Cash Flow represents the impact of other operating cash flow items that cannot be classified as an adjustment item to net income, or an asset/ liability as part of changes in non-cash working capital.