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OTHER BALANCE SHEET INFORMATION (Tables) | 12 Months Ended
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Dec. 31, 2024
Other Balance Sheet Information [Abstract] |
Additional Details Related to Certain Balance Sheet Captions | The following tables contain additional detail related to certain balance sheet captions:
| December 31,
| 2024 |  | 2023
Other current assets: |  |  |
Prepaid taxes | $ | 81 |  |  | $ | 115 |
Prepaid expenses | 179 |  |  | 133 |
Capitalized costs to obtain and fulfill sales contracts | 131 |  |  | 116 |
Foreign exchange forwards on certain assets and liabilities | — |  |  | 13 |
Interest receivable on interest rate and cross currency swaps | 77 |  |  | 79 |
Other | 47 |  |  | 33 |
Total other current assets | $ | 515 |  |  | $ | 489 |
| December 31,
| 2024 |  | 2023
Other assets: |  |  |
Investments in non-consolidated affiliates | $ | 465 |  |  | $ | 521 |
Deposits for real-estate leases | 15 |  |  | 16 |
Indemnification assets related to acquisitions | 109 |  |  | 111 |
Mutual funds, certificates of deposit and money market deposit accounts/funds | 98 |  |  | 100 |
Company owned life insurance (at contract value) | 48 |  |  | 47 |
Capitalized costs to obtain sales contracts | 214 |  |  | 196 |
Derivative instruments designated as accounting hedges | 58 |  |  | 3 |
Pension and other retirement employee benefits | 60 |  |  | 41 |
Other | 99 |  |  | 103 |
Total other assets | $ | 1,166 |  |  | $ | 1,138 |
| December 31,
| 2024 |  | 2023
Accounts payable and accrued liabilities: |  |  |
Salaries and benefits | $ | 133 |  |  | $ | 130 |
Incentive compensation | 452 |  |  | 345 |
Customer credits, advanced payments and advanced billings | 142 |  |  | 105 |
Dividends | 32 |  |  | 7 |
Professional service fees | 38 |  |  | 46 |
Interest accrued on debt | 92 |  |  | 83 |
Accounts payable | 53 |  |  | 23 |
Income taxes | 144 |  |  | 108 |
Pension and other retirement employee benefits | 11 |  |  | 15 |
Accrued royalties | 25 |  |  | 24 |
FX forwards on certain assets and liabilities | 21 |  |  | — |
Restructuring liability | 46 |  |  | 35 |
Derivative instruments designated as accounting hedges | 3 |  |  | — |
Interest payable on interest rate and cross currency swaps | 60 |  |  | 67 |
Other | 92 |  |  | 88 |
Total accounts payable and accrued liabilities | $ | 1,344 |  |  | $ | 1,076 |
| December 31,
| 2024 |  | 2023
Other liabilities: |  |  |
Pension and other retirement employee benefits | $ | 195 |  |  | $ | 190 |
Interest accrued on UTPs | 47 |  |  | 36 |
MAKS indemnification provisions | 19 |  |  | 19 |
Income tax liability – non-current portion | 12 |  |  | 15 |
Derivative instruments designated as accounting hedges | 192 |  |  | 366 |
Other | 52 |  |  | 50 |
Total other liabilities | $ | 517 |  |  | $ | 676 |
Investments in and Advances to Affiliates | The following table provides additional detail regarding Moody's investments in non-consolidated affiliates, as included in other assets in the consolidated balance sheets:
| December 31,
| 2024 |  | 2023
Equity method investments (1) | $ | 127 |  |  | $ | 186 |
Investments measured using the measurement alternative (2) | 328 |  |  | 327 |
Other | 10 |  |  | 8 |
Total investments in non-consolidated affiliates | $ | 465 |  |  | $ | 521 |
(1)Equity securities in which the Company has significant influence over the investee but does not have a controlling financial interest in accordance with ASC Topic 323. (2)Equity securities without readily determinable fair value for which the Company has elected to apply the measurement alternative in accordance with ASC Topic 321, which is more fully discussed in Note 2.

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- Definition Tabular disclosure of investments in and advances to affiliates. Does not include the tabular disclosure of the disaggregation of investments in and advances to affiliates across legal entities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 6 -Subparagraph (SX 210.12-14) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-6 + Details
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