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Revenues
 6 Months Ended
Jun. 30, 2020
Revenue from Contract with Customer [Abstract]  
Revenues
Disaggregation of Revenues

The tables below present disaggregated revenues from contracts with clients by client location, service line and contract-type for each of our business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of our revenues and cash flows are affected by industry, market and other economic factors. Revenues are attributed to regions based upon client location. Substantially all revenues in our North America region relate to operations in the United States.

We have defined our Financial Services, Healthcare, Products and Resources and Communications, Media and Technology segments as ("FS"), ("HC"), ("P&R"), and ("CMT"), respectively, in our disaggregation of revenues tables.
Three Months Ended
June 30, 2020		Six Months Ended
June 30, 2020
FSHCP&RCMTTotalFSHCP&RCMTTotal
(in millions)
Revenues
Geography:
North America$978  $999  $620  $409  $3,006  $1,990  $2,037  $1,309  $860  $6,196  
United Kingdom110  36  89  79  314  230  76  182  163  651  
Continental Europe182  102  94  41  419  373  201  203  79  856  
Europe - Total292  138  183  120  733  603  277  385  242  1,507  
Rest of World 126  20  64  51  261  254  37  127  104  522  
Total$1,396  $1,157  $867  $580  $4,000  $2,847  $2,351  $1,821  $1,206  $8,225  
Service line:
Consulting and technology services
$933  $666  $520  $338  $2,457  $1,880  $1,328  $1,110  $686  $5,004  
Outsourcing services463  491  347  242  1,543  967  1,023  711  520  3,221  
Total$1,396  $1,157  $867  $580  $4,000  $2,847  $2,351  $1,821  $1,206  $8,225  
Type of contract:
Time and materials$873  $468  $363  $357  $2,061  $1,757  $943  $772  $740  $4,212  
Fixed-price444  417  409  201  1,471  927  826  852  420  3,025  
Transaction or volume-based
79  272  95  22  468  163  582  197  46  988  
Total$1,396  $1,157  $867  $580  $4,000  $2,847  $2,351  $1,821  $1,206  $8,225  

We expect the COVID-19 pandemic to continue to impact demand across all our segments throughout the remainder of 2020 and potentially beyond. We expect demand from our retail and consumer goods clients and our travel and hospitality clients in our Products and Resources segment as well as communications and media clients in our Communications, Media and Technology segment to be particularly negatively impacted by the COVID-19 pandemic.
Three Months Ended
June 30, 2019		Six Months Ended
June 30, 2019
FSHCP&RCMTTotalFSHCP&RCMTTotal
(in millions)
Revenues
Geography:
North America$1,035  $1,006  $658  $440  $3,139  $2,053  $2,048  $1,299  $862  $6,262  
United Kingdom119  29  97  77  322  248  54  191  158  651  
Continental Europe194  80  110  43  427  356  162  225  89  832  
Europe - Total313  109  207  120  749  604  216  416  247  1,483  
Rest of World 125  19  62  47  253  252  35  126  93  506  
Total$1,473  $1,134  $927  $607  $4,141  $2,909  $2,299  $1,841  $1,202  $8,251  
Service line:
Consulting and technology services
$947  $613  $561  $320  $2,441  $1,860  $1,251  $1,113  $626  $4,850  
Outsourcing services526  521  366  287  1,700  1,049  1,048  728  576  3,401  
Total$1,473  $1,134  $927  $607  $4,141  $2,909  $2,299  $1,841  $1,202  $8,251  
Type of contract:
Time and materials$920  $442  $401  $379  $2,142  $1,839  $900  $801  $754  $4,294  
Fixed-price477  382  424  197  1,480  941  782  838  387  2,948  
Transaction or volume-based
76  310  102  31  519  129  617  202  61  1,009  
Total$1,473  $1,134  $927  $607  $4,141  $2,909  $2,299  $1,841  $1,202  $8,251  
Costs to Fulfill

Costs to fulfill, such as set-up or transition activities, are recorded in "Other noncurrent assets" in our unaudited consolidated statements of financial position and the amortization expense of costs to fulfill is included in "Cost of revenues" in our unaudited consolidated statements of operations. Costs to obtain contracts were immaterial for the period disclosed. The following table presents information related to the capitalized costs to fulfill for the six months ended June 30:
20202019
(in millions)
Beginning balance$485  $400  
Amortization expense(44) (38) 
Costs capitalized59  92  
Impairment(6) —  
Ending balance$494  $454  
Contract Balances
A contract asset is a right to consideration that is conditional upon factors other than the passage of time. Contract assets are presented in "Other current assets" in our unaudited consolidated statements of financial position and primarily relate to unbilled amounts on fixed-price contracts utilizing the cost to cost method of revenue recognition. The table below shows significant movements in contract assets for the six months ended June 30:
20202019
(in millions)
Beginning balance$334  $305  
Revenues recognized during the period but not billed252  295  
Amounts reclassified to trade accounts receivable(247) (250) 
Ending balance$339  $350  
Our contract liabilities, or deferred revenue, consist of advance payments and billings in excess of revenues recognized. The tables below show significant movements in the deferred revenue balances (current and noncurrent) for the six months ended June 30:
20202019
(in millions)
Beginning balance$336  $348  
Amounts billed but not recognized as revenues297  203  
Revenues recognized related to the opening balance of deferred revenue(268) (203) 
Ending balance$365  $348  
Revenues recognized during the three and six months ended June 30, 2020 for performance obligations satisfied or partially satisfied in previous periods were immaterial.
Remaining Performance Obligations
As of June 30, 2020, the aggregate amount of transaction price allocated to remaining performance obligations was $1,690 million of which approximately 70% is expected to be recognized as revenue within 2 years. Disclosure is not required for performance obligations that meet any of the following criteria:
(1)contracts with a duration of one year or less as determined under ASC Topic 606: "Revenue from Contracts with Customers",
(2)contracts for which we recognize revenues based on the right to invoice for services performed,
(3)variable consideration allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation in accordance with ASC 606-10-25-14(b), for which the criteria in ASC 606-10-32-40 have been met, or
(4)variable consideration in the form of a sales-based or usage-based royalty promised in exchange for a license of intellectual property.
Many of our performance obligations meet one or more of these exemptions and therefore are not included in the remaining performance obligation amount disclosed above.
Trade Accounts Receivable and Allowance for Doubtful Accounts
We calculate expected credit losses for our trade accounts receivable based on historical credit loss rates for each aging category as adjusted for the current market conditions and forecasts about future economic conditions. The following table presents the activity in the allowance for doubtful accounts for trade accounts receivable:
Allowance for Doubtful Accounts
(in millions)
Balance - December 31, 2019$67  
Impact of adoption of the Credit Loss Standard (1) 
Current-period provision for expected credit losses18  
Write-offs charged against the allowance(9) 
Balance - June 30, 2020$75