Other Financial Data

Consolidated Statements of Income Information

Other Income

Other income consists of the following (in millions):



Years ended December 31	2013			2012			2011
Equity earnings	$	20		$	13		$	7
Gains on investments	28			7			18
Gain on disposal of business	10			1			—
Loss on extinguishment of debt	—			—			(19		)
Foreign currency remeasurement gains (losses)	13			(19		)	30
Derivative (losses) gains	(10		)	3			(20		)
Other	7			(3		)	3
	$	68		$	2		$	19

Consolidated Statements of Financial Position Information

Allowance for Doubtful Accounts

An analysis of the allowance for doubtful accounts is as follows (in millions):



Years ended December 31,	2013			2012			2011
Balance at beginning of year	$	118		$	104		$	102
Provision charged to operations	9			45			43
Accounts written off, net of recoveries	(38		)	(30		)	(42		)
Effect of exchange rate changes and other	1			(1		)	1
Balance at end of year	$	90		$	118		$	104

Other Current Assets

The components of Other current assets are as follows (in millions):



As of December 31	2013		2012
Prepaid expenses	$	229	$	231
Taxes	204		69
Deferred project costs	98		95
Other	32		35
	$	563	$	430

Fixed Assets, net

The components of Fixed assets, net are as follows (in millions):



As of December 31	2013		2012
Software	$	997	$	867
Leasehold improvements	434		426
Furniture, fixtures and equipment	323		331
Computer equipment	341		332
Construction in progress	70		109
Other (1)	124		124
	2,289		2,189
Less: Accumulated depreciation	1,498		1,369
Fixed assets, net	$	791	$	820

(1) Land and buildings and Automobiles, disclosed separately in 2012, are now presented in Other to conform with the current presentation.

Depreciation expense, which includes software amortization, was $240 million, $232 million, and $220 million for the years ended December 31, 2013, 2012, and 2011, respectively.

Other Non-Current Assets

The components of Other non-current assets are as follows (in millions):



As of December 31	2013		2012
Prepaid pension	$	567	$	340
Deferred project costs	273		260
Taxes	108		84
Other	282		232
	$	1,230	$	916

Other Current Liabilities

The components of Other current liabilities are as follows (in millions):



As of December 31	2013		2012
Deferred revenue	$	475	$	435
Taxes	184		155
Other	247		241
	$	906	$	831

Other Non-Current Liabilities

The components of Other non-current liabilities are as follows (in millions):



As of December 31	2013		2012
Leases	$	204	$	215
Taxes	184		178
Deferred revenue	134		150
Compensation and benefits	105		216
Other	305		277
	$	932	$	1,036