The preceding asset category captions will usually allow for the disclosure of all assets, but some corporations include a final category: other assets. Items such as fixed assets held for resale or long-term receivables may be included under this category. The valuation of these assets is generally their carrying value on the balance sheet at the time they were originally reported in the other assets category. Since the amounts associated with these items are normally immaterial, it is unlikely that any alternative valuation procedure would result in a significantly different carrying value. Hershey’s balance sheet discloses other assets of $ 151,561,000. Tootsie Roll’s other assets including the investment and intangibles discussed above total $ 406,485,000.