As at December 31, 2016 As at December 31, 2015
PREPAYMENTS    
Fees, agency commission 34 41
IT services 6 7
Fees for the exclusion of land from agricultural production / forestry 4 4
Property and tort insurance 2 3
Other prepayments 21 19
OTHER CURRENT ASSETS    
VAT receivables 222 388
Excise tax receivables 100 90
Advances for deliveries 6 34
Other current assets 21 13
OTHER ASSETS, TOTAL 416 599

Fees and commissions include agency commissions and bank loan commissions. Other prepayments include costs of energy infrastructure collisions and long-term contracts.

The increased VAT receivables result from the investment purchases in the Conventional Generation and Renewables segments.

The amount of excise tax receivables regards the exemption from excise tax of electricity generated from renewable energy sources on the basis of a document confirming the redemption of the certificate of origin.