Other Non-Financial Assets

in € millions12/31/201712/31/2016
Other non-financial assets710704
Other non-financial assets868953
– advance payments447487
– other tax receivables8296
– deferred items191186
– sundry non-financial assets148184

The non-current other non-financial assets relate to advance payments for royalties and licenses in the amount of €659 million (previous year: €664 million). Advance payments for royalties and licenses are generally written off if no recoupment is expected. The amount of these write-downs is based on management estimates of future sales volumes and price changes using historical data.