Table:
|  |  | Year Ended |
| --- | --- | --- |
|  | April 26, 2019 | April 27, 2018 |
| Other current assets | $ 75 | $ 66 |
| Other non-current assets | 97 | 71 |
| Total deferred commissions | $ 172 | $ 137 |
Paragraphs:
Deferred commissions
As a result of our adoption of ASC 606, we capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized. We then amortize capitalized commissions based on the transfer of goods or services to which they relate. The following tables summarize the activity related to deferred commissions and their balances as reported in our consolidated balance sheets (in millions):
Question:
Why did the company capitalize sales commissions that are incremental direct costs of obtaining customer contracts for which revenue is not immediately recognized?
Answer: a result of our adoption of ASC 606