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OTHER NON-OPERATING (EXPENSE) INCOME, NET
 12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
OTHER NON-OPERATING (EXPENSE) INCOME, NET OTHER STATEMENTS OF OPERATIONS INFORMATION
Other non-operating (expense) income, net
The following table summarizes the components of other non-operating income, net as presented in the consolidated statements of operations:
Year Ended December 31,
202520242023
FX loss (1)
$(9)$— $(30)
Net periodic pension income - non-service and non-interest cost components
36 30 35 
Income/gain from investments in non-consolidated affiliates
20 15 19 
Gain on previously held equity method investments (2)
— 7 — 
Gain (loss) on investments
11 13 14 
Release of indemnification asset (3)
(79)— — 
Other
(10)(4)11 
Total$(31)$61 $49 
(1)     The amount for the year ended December 31, 2023 includes a $23 million loss recorded pursuant to an immaterial out-of-period adjustment relating to the 2022 fiscal year.
(2)     The amount for the year ended December 31, 2024 reflects non-cash gains relating to the step-acquisitions of Praedicat and GCR.
(3)     In the fourth quarter of 2025, pursuant to a lapse of a statute of limitations, the Company reversed $64 million in reserves, and $15 million in related interest, for uncertain tax positions that it had assumed as part of a prior year M&A transaction, for which the sellers had indemnified Moody's. This tax benefit and related reduction to Interest expense, net are offset by the release of the related indemnification asset with no impact to net income. Refer to Note 15 for additional information.
Gain on divestiture of business:
The gain on divestiture of business relates to the sale of the MA Learning Solutions business, which was completed in the fourth quarter of 2025.
Charges related to asset abandonment:
During the years ended December 31, 2025 and 2024, the Company incurred severance charges and incremental amortization expense related to the change in estimated useful lives of certain internally developed software and amortizable intangible assets that were associated with the sustainability content offerings, for which production is now being outsourced. The following table summarizes the expenses related to asset abandonment included in the accompanying consolidated statements of operations:
Year ended December 31,
Cumulative expense incurred
20252024
Severance charges$3 $12 $15 
Incremental amortization— 31 31 
Total$3 $43 $46