Other current assets in case of industrial & utility company, refers to the sum of all the other current assets apart from cash & short-term investments, total receivables and total inventory. This might include items like overpaid taxes or taxes paid in advance, current assets of discontinued business, assets being held for sale etc.
In the case of insurance companies, the data item includes prepaid expenses. Prepaid expense refers to the future expense for which the company has already paid money. For example, if the company has paid in advance for 1 years’ supply of printer cartridge, the expense will be recorded as a prepaid expense.
The data item is not relevant for banks.
Other current assets are marked on the assets of the balance sheet under current assets section