12 Other assets

Current and non-current other assets decreased by EUR 0.1 billion to EUR 2.1 billion. As of December 31, 2018, other assets mainly included rental and lease advance payments and further deferred expenses of EUR 1.8 billion. The advance payments arising from operating leases in accordance with IAS 17 included as of December 31, 2018 (EUR 0.2 billion) were offset against the right-of-use assets upon the transition to IFRS 16 as of January 1, 2019. As of December 31, 2019, other assets mainly included advance payments in connection with agreements on services for certain mobile communications equipment that do not fall within the scope of IFRS 16, as well as further deferred expenses totaling EUR 1.7 billion.

For further information on the application of the new accounting standard, please refer to the section “Initial application of standards, interpretations, and amendments in the financial year.”