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Income Taxes - Additional Information (Detail) - USD ($) $ in Millions | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Sep. 30, 2018
Income Tax Disclosure [Abstract] |  |  |  |  |
Revision of estimated repatriation tax liability resulting from tax reform legislation |  |  |  |  | $ 236
Revision of estimated repatriation tax liability resulting from tax reform legislation, due at end of year | $ 12 |  |  |  |
Excess tax benefits from stock compensation | (27) |  |  |  |
Unrecognized tax benefits, reduction resulting from lapse of applicable statute of limitations and settlement | 11 |  |  |  |
Unrecognized tax benefits, decrease resulting from current period tax positions | 2 |  |  |  |
Valuation allowance | 25 | $ 24 | $ 21 | $ 18 |
Unrecognized tax benefits | 211 | 196 | 322 | $ 388 |
Interest accrued on UTPs | $ 47 | $ 36 | $ 47 |  |
Inflation reduction act impact on ETR | In August 2022, the U.S. Congress passed the Inflation Reduction Act, which included a corporate minimum tax on book earnings of 15%, an excise tax on corporate share repurchases of 1%, and certain climate change and energy tax credit incentives. The adoption of a corporate minimum tax of 15% did not have a significant impact on Moody’s ETR. The excise tax of 1% on corporate share buybacks is recorded to shareholders' equity and does not have an impact on the Company’s ETR. |  |  |  |

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- Definition Amount of difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to expense for award under share-based payment arrangement. Excludes expense determined to be nondeductible upon grant or after for award under share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name Accounting Standards Codification -Section 35 -Paragraph 2 -SubTopic 740 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479176/718-740-35-2 + Details
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