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Supplemental Disclosures | 12 Months Ended
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Dec. 31, 2022
Supplemental Cash Flow Information [Abstract] |
Supplemental Disclosures | Supplemental Disclosures The following table provides additional information concerning acquisitions, interest and income taxes paid:
For the Years Ended December 31,
(In millions) | 2022 |  | 2021 |  | 2020
Assets acquired, excluding cash, and cash and cash equivalents held in a fiduciary capacity | $ | 734 |  |  | $ | 1,697 |  |  | $ | 929 |
Acquisition-related deposit | 24 |  |  | — |  |  | — |
Fiduciary liabilities assumed | (6) |  |  | (18) |  |  | (21) |
Liabilities assumed | (49) |  |  | (213) |  |  | (78) |
Non-controlling interests assumed | (5) |  |  | (64) |  |  | — |
Fair value of previously-held equity method investment | (6) |  |  | (390) |  |  | — |
Contingent/deferred purchase consideration | (120) |  |  | (153) |  |  | (183) |
Net cash outflow for acquisitions | $ | 572 |  |  | $ | 859 |  |  | $ | 647 |
(In millions) | 2022 |  | 2021 |  | 2020
Interest paid | $ | 431 |  |  | $ | 441 |  |  | $ | 481 |
Income taxes paid, net of refunds | $ | 1,049 |  |  | $ | 1,069 |  |  | $ | 673 |
The classification of contingent consideration in the consolidated statement of cash flows is dependent upon whether the receipt or payment was part of the initial liability established on the acquisition date (financing) or an adjustment to the acquisition date liability (operating). The following amounts are included in the consolidated statements of cash flows as operating and financing activities:
For the Years Ended December 31,
(In millions) | 2022 |  | 2021 |  | 2020
Operating: |  |  |  |  |
Contingent consideration payments for prior year acquisitions | $ | (38) |  |  | $ | (49) |  |  | $ | (48) |
Receipt of contingent consideration for dispositions | — |  |  | 19 |  |  | — |
Acquisition/disposition related net charges for adjustments | 49 |  |  | 57 |  |  | 26 |
Adjustments and payments related to contingent consideration | $ | 11 |  |  | $ | 27 |  |  | $ | (22) |
Financing: |  |  |  |  |
Contingent consideration for prior year acquisitions | $ | (32) |  |  | $ | (28) |  |  | $ | (54) |
Deferred consideration related to prior year acquisitions | (126) |  |  | (89) |  |  | (68) |
Payments of deferred and contingent consideration for acquisitions | $ | (158) |  |  | $ | (117) |  |  | $ | (122) |
Receipt of contingent consideration for dispositions | $ | 3 |  |  | $ | 71 |  |  | $ | — |
The Company had non-cash issuances of common stock under its share-based payment plan of $372 million, $228 million and $219 million in 2022, 2021 and 2020, respectively. The Company recorded share-based compensation expense related to restricted stock units, performance stock units and stock options of $367 million, $348 million and $290 million in 2022, 2021 and 2020, respectively. Statement of Cash Flows Reclassifications In 2022, the Company refined the statements of cash flows presentation to combine and reclassify certain line items in the operating cash flows section and separately present purchases and sales of long-term investments in the investing cash flows section. The prior year presentation was conformed to the current presentation with no impact on either operating or investing cash flows. Allowance for Credit Losses on Accounts Receivable The Company’s policy for providing an allowance for credit losses on its accounts receivable is a combination of factors, including historical write-offs, aging of balances, and other qualitative and quantitative analyses. An analysis of the allowance for credit losses is provided below:
For the Years Ended December 31,
(In millions) | 2022 |  | 2021 |  | 2020
Balance at beginning of year | $ | 166 |  |  | $ | 142 |  |  | $ | 140 |
Provision charged to operations | 17 |  |  | 46 |  |  | 47 |
Accounts written-off, net of recoveries | (17) |  |  | (16) |  |  | (30) |
Effect of exchange rate changes and other | (6) |  |  | (6) |  |  | (15) |
Balance at end of year | $ | 160 |  |  | $ | 166 |  |  | $ | 142 |

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- Definition The entire disclosure for supplemental cash flow activities, including cash, noncash, and part noncash transactions, for the period. Noncash is defined as information about all investing and financing activities of an enterprise during a period that affect recognized assets or liabilities but that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -URI https://asc.fasb.org/topic&trid=2134446 + Details
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- References No definition available. + Details
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