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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2017
Significant Accounting Policies |
Activity in allowance for doubtful trade accounts receivable | The activity in the allowance for doubtful accounts receivable for the years ended December 31 is as follows:
In millions |  | 2017 |  | 2016 |  | 2015
Beginning balance |  | $ | 286 |  | $ | 161 |  | $ | 256
Additions charged to bad debt expense |  |  | 177 |  |  | 221 |  |  | 216
Write-offs charged to allowance |  |  | (156) |  |  | (96) |  |  | (311)
Ending balance |  | $ | 307 |  | $ | 286 |  | $ | 161
Components of property and equipment | The following are the components of property and equipment at December 31:
In millions |  | 2017 |  | 2016 |
Land |  | $ | 1,707 |  | $ | 1,734 |
Building and improvements |  |  | 3,343 |  |  | 3,226 |
Fixtures and equipment |  |  | 11,963 |  |  | 10,956 |
Leasehold improvements |  |  | 4,793 |  |  | 4,494 |
Software |  |  | 2,484 |  |  | 2,392 |
|  |  | 24,290 |  |  | 22,802 |
Accumulated depreciation and amortization |  |  | (13,998) |  |  | (12,627) |
Property and equipment, net |  | $ | 10,292 |  | $ | 10,175 |
Reconciliation of the changes in the redeemable noncontrolling interest | Below is a summary of the changes in redeemable noncontrolling interest for the years ended December 31:
In millions |  | 2016 |  | 2015
Beginning balance |  | $ | 39 |  | $ | —
Acquisition of noncontrolling interest |  |  | — |  |  | 39
Net income attributable to noncontrolling interest |  |  | 1 |  |  | 1
Distributions |  |  | (2) |  |  | (1)
Purchase of noncontrolling interest |  |  | (39) |  |  | —
Reclassification to capital surplus in connection with purchase of noncontrolling interest |  |  | 1 |  |  | —
Ending balance |  | $ | — |  | $ | 39
Interest Income and Interest Expense | The following are the components of net interest expense for the years ended December 31:
In millions |  | 2017 |  | 2016 |  | 2015
Interest expense |  | $ | 1,062 |  | $ | 1,078 |  | $ | 859
Interest income |  |  | (21) |  |  | (20) |  |  | (21)
Interest expense, net |  | $ | 1,041 |  | $ | 1,058 |  | $ | 838
Schedule of Accumulated Other Comprehensive Income (Loss) by Component | Changes in accumulated other comprehensive income (loss) by component are shown below:
|  | Year Ended December 31, 2017 (1)
|  |  |  |  |  |  | Pension and |  |  |
|  |  |  |  | Losses on |  | Other |  |  |
|  | Foreign |  | Cash Flow |  | Postretirement |  |  |
In millions |  | Currency |  | Hedges |  | Benefits |  | Total
Balance, December 31, 2016 |  | $ | (127) |  | $ | (5) |  | $ | (173) |  | $ | (305)
Other comprehensive loss before reclassifications |  |  | (2) |  |  | (11) |  |  | — |  |  | (13)
Amounts reclassified from accumulated other comprehensive income (2) |  |  | — |  |  | 1 |  |  | 152 |  |  | 153
Net other comprehensive income (loss) |  |  | (2) |  |  | (10) |  |  | 152 |  |  | 140
Balance, December 31, 2017 |  | $ | (129) |  | $ | (15) |  | $ | (21) |  | $ | (165)
|  | Year Ended December 31, 2016 (1)
|  |  |  |  |  |  |  | Pension and |  |  |
|  |  |  |  | Losses on |  | Other |  |  |
|  | Foreign |  | Cash Flow |  | Postretirement |  |  |
|  | Currency |  | Hedges |  | Benefits |  | Total
Balance, December 31, 2015 |  | $ | (165) |  | $ | (7) |  | $ | (186) |  | $ | (358)
Other comprehensive income before reclassifications |  |  | 38 |  |  | — |  |  | — |  |  | 38
Amounts reclassified from accumulated other comprehensive income (2) |  |  | — |  |  | 2 |  |  | 13 |  |  | 15
Net other comprehensive income |  |  | 38 |  |  | 2 |  |  | 13 |  |  | 53
Balance, December 31, 2016 |  | $ | (127) |  | $ | (5) |  | $ | (173) |  | $ | (305)
| (1) |  | All amounts are net of tax.
The amounts reclassified from accumulated other comprehensive income for cash flow hedges are recorded within interest expense, net on the consolidated statement of income. The amounts reclassified from accumulated other comprehensive income for pension and other postretirement benefits are included in other expense on the consolidated statement of income.
Discontinued Operations Results | Below is a summary of the results of discontinued operations for the years ended December 31:
In millions |  | 2017 |  | 2016 |  | 2015 |
Income (loss) from discontinued operations |  | $ | (13) |  | $ | (2) |  | $ | 15 |
Income tax benefit (expense) |  |  | 5 |  |  | 1 |  |  | (6) |
Income (loss) from discontinued operations, net of tax |  | $ | (8) |  | $ | (1) |  | $ | 9 |
Reconciliation of condensed consolidated statement of cash flows |
|  | As Previously |  |  |  |  |  |
In millions |  | Reported |  | Adjustments |  | As Revised
Year Ended December 31, 2016: |  |  |  |  |  |  |  |  |
Cash paid to other suppliers and employees |  | $ | (15,550) |  | $ | 72 |  | $ | (15,478)
Net cash provided by operating activities |  |  | 10,069 |  |  | 72 |  |  | 10,141
Excess tax benefits from stock-based compensation |  |  | 72 |  |  | (72) |  |  | —
Net cash used in financing activities |  |  | (6,689) |  |  | (72) |  |  | (6,761)
Reconciliation of net income to net cash provided by operating activities: |  |  |  |  |  |  |  |  |
Accrued expenses |  |  | 59 |  |  | 72 |  |  | 131
Year Ended December 31, 2015: |  |  |  |  |  |  |  |  |
Cash paid to other suppliers and employees |  |  | (14,162) |  |  | 127 |  |  | (14,035)
Net cash provided by operating activities |  |  | 8,412 |  |  | 127 |  |  | 8,539
Excess tax benefits from stock-based compensation |  |  | 127 |  |  | (127) |  |  | —
Net cash provided by financing activities |  |  | 5,006 |  |  | (127) |  |  | 4,879
Reconciliation of net income to net cash provided by operating activities: |  |  |  |  |  |  |  |  |
Accrued expenses |  |  | 765 |  |  | 127 |  |  | 892
Reconciliation of condensed consolidated statement of income |
|  | As Previously |  |  |  |  |  |
In millions |  | Reported |  | Adjustments |  | As Revised
Year Ended December 31, 2016: |  |  |  |  |  |  |  |  |
Operating expenses |  | $ | 18,519 |  | $ | (28) |  | $ | 18,491
Operating profit |  |  | 10,338 |  |  | 28 |  |  | 10,366
Other expense |  |  | — |  |  | 28 |  |  | 28
Year Ended December 31, 2015: |  |  |  |  |  |  |  |  |
Operating expenses |  |  | 17,074 |  |  | (21) |  |  | 17,053
Operating profit |  |  | 9,454 |  |  | 21 |  |  | 9,475
Other expense |  |  | — |  |  | 21 |  |  | 21

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