Accounting Developments Accounting Developments (Tables)

6 Months Ended

Jun. 30, 2018

Accounting Changes and Error Corrections [Abstract]

Accounting Updates Adopted in 2018

Summary of Financial Statement Impacts of Accounting Updates Adopted in 2018:

	For the Six Months Ended June 30, 2017
	Historical Accounting Method			As Adjusted		Effect of Change
	(in millions of dollars)
Adjustments due to ASC 230
Consolidated Statements of Cash Flow
Cash Flows from Operating Activities
Other, Net	$	(0.4	)	$	6.9	$	7.3
Cash Flows from Investing Activities
Proceeds from Sales and Maturities of Other Investments	106.8			99.5		(7.3		)

	For the Three Months Ended June 30, 2017							For the Six Months Ended June 30, 2017
	Historical Accounting Method		As Adjusted		Effect of Change			Historical Accounting Method		As Adjusted		Effect of Change
	(in millions of dollars)							(in millions of dollars)
Adjustments due to ASC 715
Consolidated Statements of Income
Compensation Expense	$	215.9	$	217.8	$	1.9		$	422.9	$	426.8	$	3.9
Other Expenses	206.2		204.3		(1.9		)	437.0		433.1		(3.9		)

	Balance at December 31, 2017		Balance at January 1, 2018		Effect of Change
	(in millions of dollars)
Adjustments due to ASC 825
Consolidated Balance Sheets
Assets
Investments
Other Long-term Investments	$	646.8	$	643.0	$	(3.8	)
Liabilities
Deferred Income Tax	199.0		198.2		(0.8		)
Stockholders' Equity
Accumulated Other Comprehensive Income (Loss)	127.5		110.0		(17.5		)
Retained Earnings	9,542.2		9,556.7		14.5

For the adoption of these updates, certain reclassifications have been made to prior year amounts in order to conform to current year presentation.