ASHLAND INC. | 2013 | FY | 3

The following table provides the components of other noncurrent assets in the Consolidated Balance Sheets as of September 30.
 
(In millions)
2013

 
2012

Deferred compensation investments
$
181

 
$
176

Debt issuance costs
60

 
80

Tax receivables
26

 
31

Defined benefit plan assets
48

 
45

Land use rights
40

 
37

Environmental insurance receivables
26

 
26

Note receivables
25

 
24

Life insurance policies
21

 
21

Customer incentive
17

 
13

Debt defeasance assets
16

 
16

Other
101

 
70

 
$
561

 
$
539


The following table provides the components of other noncurrent liabilities in the Consolidated Balance Sheets as of September 30.
 
(In millions)
2013

 
2012

Environmental remediation reserves
$
171

 
$
187

Accrued tax liabilities (including sales and franchise)
123

 
138

Deferred compensation
75

 
80

Insurance reserves related to workers compensation and general liability
73

 
75

Interest rate swap liabilities
—

 
40

Other
109

 
113

 
$
551

 
$
633

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