Table:
| USDm | 2019 | 2018 | 2017 |
| --- | --- | --- | --- |
| Tangible and intangible fixed assets | 1,782.2 | 1,445.0 | 1,384.8 |
| Investments in joint ventures | 1.2 | 0.1 | 0.3 |
| Bunkers | 34.8 | 39.4 | 33.2 |
| Accounts receivables ¹⁾ | 99.5 | 96.3 | 87.5 |
| Assets held-for-sale | 9.1 | 6.2 | 6.6 |
| Deferred tax liability | -44.9 | -44.9 | -44.9 |
| Trade payables ²⁾ | -94.4 | -71.6 | -60.0 |
| Current tax liabilities | -1.5 | -1.0 | -1.4 |
| Deferred income | - | -0.1 | -0.1 |
| Invested capital | 1,786.0 | 1,469.4 | 1,406.0 |
Paragraphs:
Invested capital:
TORM defines invested capital as the sum of intangible assets, tangible fixed assets, investments in joint ventures, bunkers, accounts receivables, assets held-for-sale (when applicable), deferred tax liability, trade payables, current tax liabilities and deferred income. Invested capital measures the net investment used to achieve the Company’s operating profit. The Company believes that invested capital is a relevant measure that Management uses to measure the overall development of the assets and liabilities generating the net profit. Such measure may not be comparable to similarly titled measures of other companies. Invested capital is calculated as follows:
¹⁾ Accounts receivables includes Freight receivables, Other receivables and Prepayments.
²⁾ Trade payables includes Trade payables and Other liabilities.
Question:
What does accounts receivables in the table include?
Answer: Freight receivables, Other receivables and Prepayments