XML 75 R59.htm IDEA: XBRL DOCUMENT v3.7.0.1
Condensed Consolidating Financial Statements - Balance Sheet (Details) - USD ($)
$ in Millions
Jun. 30, 2017
Dec. 31, 2016
Jun. 30, 2016
Dec. 31, 2015
Assets, Current [Abstract]        
Cash and cash equivalents $ 2,384 $ 2,392 $ 1,567 $ 1,481
Accounts receivable, net of allowance for doubtful accounts 1,166 1,122    
Intercompany receivable 0 0    
Prepaid and other current assets 173 157    
Total current assets 3,723 3,671    
Property and equipment, net of accumulated depreciation 264 271    
Goodwill 2,982 2,949    
Other intangible assets, net 1,442 1,506    
Investments in subsidiaries 0 0    
Intercompany loans receivable 0 0    
Other non-current assets 380 272    
Total assets 8,791 8,669    
Current liabilities:        
Accounts payable 162 183    
Intercompany payable 0 0    
Accrued compensation and contributions to retirement plans 294 409    
Income taxes currently payable 79 95    
Unearned revenue 1,502 1,509    
Other current liabilities 325 415    
Total current liabilities 2,362 2,611    
Long-term debt 3,566 3,564    
Intercompany loans payable 0 0    
Pension and other postretirement benefits 269 274    
Other non-current liabilities 414 439    
Total liabilities 6,611 6,888    
Redeemable noncontrolling interest 1,107 1,080    
Equity:        
Common stock 412 412    
Additional paid-in capital 490 502    
Retained income 9,816 9,210    
Accumulated other comprehensive loss (699) (773)    
Less: common stock in treasury (9,000) (8,701)    
Total equity — controlling interests 1,019 650    
Total equity - noncontrolling interests 54 51    
Total equity 1,073 701    
Total liabilities and equity 8,791 8,669    
Eliminations        
Assets, Current [Abstract]        
Cash and cash equivalents 0 0 0 0
Accounts receivable, net of allowance for doubtful accounts 0 0    
Intercompany receivable (4,159) (1,542)    
Prepaid and other current assets 0 (1)    
Total current assets (4,159) (1,543)    
Property and equipment, net of accumulated depreciation 0 0    
Goodwill 16 9    
Other intangible assets, net 0 0    
Investments in subsidiaries (15,606) (13,970)    
Intercompany loans receivable (1,184) (1,371)    
Other non-current assets 0 0    
Total assets (20,933) (16,875)    
Current liabilities:        
Accounts payable 0 0    
Intercompany payable (4,158) (1,541)    
Accrued compensation and contributions to retirement plans 0 0    
Income taxes currently payable 0 0    
Unearned revenue 0 0    
Other current liabilities 0 0    
Total current liabilities (4,158) (1,541)    
Long-term debt 0 0    
Intercompany loans payable (1,184) (1,371)    
Pension and other postretirement benefits 0 0    
Other non-current liabilities 0 (1)    
Total liabilities (5,342) (2,913)    
Redeemable noncontrolling interest 1,107 1,080    
Equity:        
Common stock (2,292) (2,460)    
Additional paid-in capital (11,279) (10,963)    
Retained income (3,257) (1,721)    
Accumulated other comprehensive loss 49 44    
Less: common stock in treasury 28 7    
Total equity — controlling interests (16,751) (15,093)    
Total equity - noncontrolling interests 53 51    
Total equity (16,698) (15,042)    
Total liabilities and equity (20,933) (16,875)    
S&P Global Inc.        
Assets, Current [Abstract]        
Cash and cash equivalents 509 711 62 167
Accounts receivable, net of allowance for doubtful accounts 123 138    
Intercompany receivable 679 (165)    
Prepaid and other current assets 96 77    
Total current assets 1,407 761    
Property and equipment, net of accumulated depreciation 148 159    
Goodwill 260 261    
Other intangible assets, net 0 0    
Investments in subsidiaries 6,681 5,464    
Intercompany loans receivable 109 17    
Other non-current assets 165 134    
Total assets 8,770 6,796    
Current liabilities:        
Accounts payable 57 73    
Intercompany payable 2,604 1,324    
Accrued compensation and contributions to retirement plans 104 129    
Income taxes currently payable 8 43    
Unearned revenue 274 273    
Other current liabilities 137 165    
Total current liabilities 3,184 2,007    
Long-term debt 3,566 3,564    
Intercompany loans payable 103 11    
Pension and other postretirement benefits 198 196    
Other non-current liabilities 40 52    
Total liabilities 7,091 5,830    
Redeemable noncontrolling interest 0 0    
Equity:        
Common stock 412 412    
Additional paid-in capital (211) (174)    
Retained income 10,759 9,721    
Accumulated other comprehensive loss (281) (292)    
Less: common stock in treasury (9,000) (8,701)    
Total equity — controlling interests 1,679 966    
Total equity - noncontrolling interests 0 0    
Total equity 1,679 966    
Total liabilities and equity 8,770 6,796    
Standard & Poor's Financial Services LLC        
Assets, Current [Abstract]        
Cash and cash equivalents 0 0 0 0
Accounts receivable, net of allowance for doubtful accounts 191 131    
Intercompany receivable 1,498 837    
Prepaid and other current assets (2) 2    
Total current assets 1,687 970    
Property and equipment, net of accumulated depreciation 1 1    
Goodwill 0 0    
Other intangible assets, net 0 0    
Investments in subsidiaries 5 680    
Intercompany loans receivable 0 0    
Other non-current assets 29 24    
Total assets 1,722 1,675    
Current liabilities:        
Accounts payable 14 22    
Intercompany payable 443 40    
Accrued compensation and contributions to retirement plans 47 69    
Income taxes currently payable 0 0    
Unearned revenue 220 191    
Other current liabilities 12 (51)    
Total current liabilities 736 271    
Long-term debt 0 0    
Intercompany loans payable 0 0    
Pension and other postretirement benefits 0 0    
Other non-current liabilities 70 74    
Total liabilities 806 345    
Redeemable noncontrolling interest 0 0    
Equity:        
Common stock 0 0    
Additional paid-in capital 588 1,154    
Retained income 328 176    
Accumulated other comprehensive loss 0 0    
Less: common stock in treasury 0 0    
Total equity — controlling interests 916 1,330    
Total equity - noncontrolling interests 0 0    
Total equity 916 1,330    
Total liabilities and equity 1,722 1,675    
Non-Guarantor Subsidiaries        
Assets, Current [Abstract]        
Cash and cash equivalents 1,875 1,681 $ 1,505 $ 1,314
Accounts receivable, net of allowance for doubtful accounts 852 853    
Intercompany receivable 1,982 870    
Prepaid and other current assets 79 79    
Total current assets 4,788 3,483    
Property and equipment, net of accumulated depreciation 115 111    
Goodwill 2,706 2,679    
Other intangible assets, net 1,442 1,506    
Investments in subsidiaries 8,920 7,826    
Intercompany loans receivable 1,075 1,354    
Other non-current assets 186 114    
Total assets 19,232 17,073    
Current liabilities:        
Accounts payable 91 88    
Intercompany payable 1,111 177    
Accrued compensation and contributions to retirement plans 143 211    
Income taxes currently payable 71 52    
Unearned revenue 1,008 1,045    
Other current liabilities 176 301    
Total current liabilities 2,600 1,874    
Long-term debt 0 0    
Intercompany loans payable 1,081 1,360    
Pension and other postretirement benefits 71 78    
Other non-current liabilities 304 314    
Total liabilities 4,056 3,626    
Redeemable noncontrolling interest 0 0    
Equity:        
Common stock 2,292 2,460    
Additional paid-in capital 11,392 10,485    
Retained income 1,986 1,034    
Accumulated other comprehensive loss (467) (525)    
Less: common stock in treasury (28) (7)    
Total equity — controlling interests 15,175 13,447    
Total equity - noncontrolling interests 1 0    
Total equity 15,176 13,447    
Total liabilities and equity $ 19,232 $ 17,073