Supplementary Information for Certain Balance Sheet Accounts

9 Months Ended

Sep. 30, 2022

Note 15 — Supplementary Information for Certain Balance Sheet Accounts

Additional details of specific balance sheet accounts are detailed below.

Prepaid and other current assets consist of the following:


	September 30, 2022		December 31, 2021
Prepayments and accrued income	$	112	$	137
Short-term investments		—		200
Deferred contract costs		63		74
Derivatives and investments		20		35
Deferred compensation plan assets		13		19
Corporate income and other taxes		198		82
Acquired renewal commissions receivable		9		11
Other current assets		61		54
Total prepaid and other current assets	$	476	$	612

Deferred revenue and accrued expenses consist of the following:


	September 30, 2022		December 31, 2021
Accounts payable, accrued liabilities and deferred income	$	876	$	898
Accrued discretionary and incentive compensation		524		811
Accrued vacation		173		145
Other employee-related liabilities		67		72
Total deferred revenue and accrued expenses	$	1,640	$	1,926

Other current liabilities consists of the following:


	September 30, 2022		December 31, 2021
Dividends payable	$	102	$	112
Income and other taxes payable		153		278
Interest payable		30		55
Deferred compensation plan liabilities		12		49
Contingent and deferred consideration on acquisitions		13		24
Accrued retirement benefits		58		65
Derivatives		25		—
Payroll and other benefits-related liabilities		220		230
Third-party commissions		128		101
Other current liabilities		110		101
Total other current liabilities	$	851	$	1,015

Provision for liabilities consists of the following:


	September 30, 2022		December 31, 2021
Claims, lawsuits and other proceedings	$	306	$	311
Other provisions		59		64
Total provision for liabilities	$	365	$	375

Other non-current liabilities consists of the following:


	September 30, 2022		December 31, 2021
Deferred compensation plan liability	$	75	$	109
Contingent and deferred consideration on acquisitions		41		27
Liabilities for uncertain tax positions		32		43
Finance leases		13		15
Other non-current liabilities		42		59
Total other non-current liabilities	$	203	$	253