Other assets are as follows:


			(In millions of yen)
	March 31, 2025		March 31, 2026
Customer incentives (1)		20,504		17,194
Incremental costs of obtaining a contract (2)		8,882		12,077
Prepaid expenses		6,497		6,905
Income tax receivables		328		604
Other		790		931
Total		37,001		37,711

(1)

The Group has consideration payable to a customer for PayPay Points for cardholders. PayPay Points for cardholders are capitalized based on recoverability and those that are not recoverable are expensed as incurred. Capitalized points are amortized on a straight-line basis over the period of ten years from which the related revenue is expected to be recognized when cardholders use their credit cards.

The amortization expenses recorded as a reduction of revenue for the years ended March 31, 2025 and 2026 were 4,464 million yen, and 4,473 million yen, respectively.

(2)

Refer to Note 30, Revenue for further details of incremental costs of obtaining a contract.