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OTHER BALANCE SHEET INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2025
Other Balance Sheet Information [Abstract]  
Additional Details Related to Certain Balance Sheet Captions
The following tables contain additional detail related to certain balance sheet captions:
December 31,
20252024
Other current assets:
Prepaid taxes$139 $81 
Prepaid expenses184 179 
Capitalized costs to obtain and fulfill sales contracts143 131 
Foreign exchange forwards on certain assets and liabilities9 — 
Interest receivable on interest rate and cross currency swaps95 77 
Assets held for sale
98 — 
Other46 47 
Total other current assets$714 $515 
December 31,
20252024
Other assets:
Investments in non-consolidated affiliates$489 $465 
Deposits for real-estate leases16 15 
Indemnification assets related to acquisitions35 109 
Mutual funds, certificates of deposit and money market deposit accounts/funds
110 98 
Company owned life insurance (at contract value)50 48 
Capitalized costs to obtain sales contracts
253 214 
Derivative instruments designated as accounting hedges— 58 
Pension and other retirement employee benefits74 60 
Other74 99 
Total other assets$1,101 $1,166 
December 31,
20252024
Accounts payable and accrued liabilities:
Benefits and payroll taxes
$126 $133 
Incentive compensation390 452 
Customer credits, advanced payments and advanced billings163 142 
Dividends8 32 
Professional service fees49 38 
Interest accrued on debt86 92 
Accounts payable62 53 
Income taxes146 144 
Pension and other retirement employee benefits9 11 
Accrued royalties20 25 
FX forwards on certain assets and liabilities
— 21 
Restructuring liability41 46 
Derivative instruments designated as accounting hedges— 3 
Interest payable on interest rate and cross currency swaps66 60 
Liabilities held for sale
36 — 
Other102 92 
Total accounts payable and accrued liabilities$1,304 $1,344 
December 31,
20252024
Other liabilities:
Pension and other retirement employee benefits$216 $195 
Interest accrued on UTPs43 47 
MAKS indemnification provisions19 19 
Income tax liability – non-current portion— 12 
Derivative instruments designated as accounting hedges540 192 
Other41 52 
Total other liabilities$859 $517 
Investments in and Advances to Affiliates
The following table provides additional detail regarding Moody's investments in non-consolidated affiliates, as included in other assets in the consolidated balance sheets:
December 31,
20252024
Equity method investments (1)
$121 $127 
Investments measured using the measurement alternative (2)
350 328 
Other18 10 
Total investments in non-consolidated affiliates$489 $465 
(1)Equity securities in which the Company has significant influence over the investee but does not have a controlling financial interest in accordance with ASC Topic 323.
(2)Equity securities without readily determinable fair value for which the Company has elected to apply the measurement alternative in accordance with ASC Topic 321, which is more fully discussed in Note 2.