XML 93 R31.htm IDEA: XBRL DOCUMENT
v3.25.1

STOCK-BASED COMPENSATION (Tables) | 3 Months Ended
--- | ---
Mar. 31, 2025
Share-Based Payment Arrangement, Noncash Expense [Abstract] |
Stock-Based Compensation Cost and Associated Tax Benefit | Presented below is a summary of the stock-based compensation cost and associated tax benefit included in the accompanying consolidated statements of operations:
| Three Months Ended March 31, |  |
| 2025 |  | 2024 |  |  |  |
Stock-based compensation cost | $ | 57 |  |  | $ | 53 |  |  |  |  |
Tax benefit | $ | 12 |  |  | $ | 12 |  |  |  |  |
Weighted Average Assumptions used in Determining Fair Value for Options Granted | The following weighted average assumptions were used in determining the fair value using the Black-Scholes option-pricing model for options granted in 2025:
Expected dividend yield | 0.73 | %
Expected stock volatility | 27 | %
Risk-free interest rate | 4.51 | %
Expected holding period | 5.6 years
Stock Option Exercises and Restricted Stock Vesting | The following table summarizes information relating to stock option exercises and restricted stock vesting:
| Three Months Ended March 31,
| 2025 |  | 2024
Exercise of stock options: |  |  |
Proceeds from stock option exercises | $ | 18 |  |  | $ | 16 |
Aggregate intrinsic value | $ | 28 |  |  | $ | 21 |
Tax benefit realized upon exercise | $ | 6 |  |  | $ | 3 |
Number of shares exercised | 0.1 |  |  | 0.1 |
Vesting of restricted stock: |  |  |
Fair value of shares vested | $ | 229 |  |  | $ | 169 |
Tax benefit realized upon vesting | $ | 56 |  |  | $ | 41 |
Number of shares vested | 0.5 |  |  | 0.4 |
Vesting of performance-based restricted stock: |  |  |
Fair value of shares vested | $ | 8 |  |  | $ | 40 |
Tax benefit realized upon vesting | $ | 1 |  |  | $ | 9 |
Number of shares vested (1) | — |  |  | 0.1 |
(1) The number of shares vested in 2025 was approximately 15 thousand.

X
- Definition Table summarizing information relating to stock option exercises and restricted stock vesting during the period. + References No definition available. + Details
Name: | mco_StockOptionsAndRestrictedStockAwardsTableTextBlock
Namespace Prefix: | mco_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of share-based payment arrangement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_ShareBasedCompensationAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration