Other Financial Data

Consolidated Statements of Income Information

Other Income

Other income consists of the following (in millions):



Years ended December 31	2015			2014			2013
Equity earnings	$	13		$	12		$	20
Net gain on disposals of businesses	82			24			10
Foreign currency remeasurement gain	30			18			13
(Loss) income on financial instruments	(24		)	(15		)	18
Other	(1		)	5			7
	$	100		$	44		$	68

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,	2015			2014			2013
Balance at beginning of year	$	74		$	90		$	118
Provision charged to operations	13			12			9
Accounts written off, net of recoveries	(34		)	(33		)	(38		)
Foreign currency translation	5			5			1
Balance at end of year	$	58		$	74		$	90

Other Current Assets

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



As of December 31	2015		2014
Taxes receivable	$	94	$	99
Deferred tax assets	232		212
Prepaid expenses	130		164
Deferred project costs	92		102
Other	18		25
	$	566	$	602

Fixed Assets, net

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



As of December 31	2015		2014
Software	$	1,095	$	1,020
Leasehold improvements	422		413
Computer equipment	358		347
Furniture, fixtures and equipment	315		313
Construction in progress	76		94
Other	115		124
	2,381		2,311
Less: Accumulated depreciation	1,616		1,546
Fixed assets, net	$	765	$	765

Depreciation expense, which includes software amortization, was $229 million, $242 million, and $240 million for the years ended December 31, 2015, 2014, and 2013, respectively.

Other Non-Current Assets

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



As of December 31	2015		2014
Deferred project costs	210		250
Investments	135		143
Taxes receivable	82		101
Other	198		233
	$	625	$	727

Other Current Liabilities

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



As of December 31	2015		2014
Deferred revenue	$	394	$	408
Taxes payable	94		64
Deferred tax liability	1		2
Other	331		314
	$	820	$	788

Other Non-Current Liabilities

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



As of December 31	2015		2014
Taxes payable	$	223	$	210
Leases	166		184
Deferred revenue	159		167
Compensation and benefits	59		57
Other	162		256
	$	769	$	874