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GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS (Tables)

3 Months Ended

Mar. 31, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Activity in Goodwill

The following table summarizes the activity in goodwill for the periods indicated:

			Three Months Ended March 31, 2025
			MA																		MIS																		Consolidated
			Gross goodwill						Accumulated impairment charge						Net goodwill						Gross goodwill						Accumulated impairment charge						Net goodwill						Gross goodwill						Accumulated impairment charge						Net goodwill
Balance at beginning of year			$	5,626					$	(12)					$	5,614					$	380					$	—					$	380					$	6,006					$	(12)					$	5,994
Additions/ adjustments (1)			135						—						135						—						—						—						135						—						135
Foreign currency translation adjustments			111						—						111						(3)						—						(3)						108						—						108
Ending balance			$	5,872					$	(12)					$	5,860					$	377					$	—					$	377					$	6,249					$	(12)					$	6,237

			Year Ended December 31, 2024
			MA																		MIS																		Consolidated
			Gross goodwill						Accumulated impairment charge						Net goodwill						Gross goodwill						Accumulated impairment charge						Net goodwill						Gross goodwill						Accumulated impairment charge						Net goodwill
Balance at beginning of year			$	5,681					$	(12)					$	5,669					$	287					$	—					$	287					$	5,968					$	(12)					$	5,956
Additions/ adjustments (2)			112						—						112						97						—						97						209						—						209
Foreign currency translation adjustments			(167)						—						(167)						(4)						—						(4)						(171)						—						(171)
Ending balance			$	5,626					$	(12)					$	5,614					$	380					$	—					$	380					$	6,006					$	(12)					$	5,994

(1) The 2025 additions relate to the acquisition of CAPE Analytics in 2025.

(2) The 2024 additions/adjustments primarily relate to certain immaterial acquisitions in 2024 (most notably GCR, Numerated and Praedicat).

Acquired Intangible Assets and Related Amortization

Acquired intangible assets and related amortization consisted of:

			March 31, 2025						December 31, 2024
Customer relationships			$	2,143					$	2,035
Accumulated amortization			(668)						(631)
Net customer relationships			1,475						1,404
Software/product technology			747						695
Accumulated amortization			(447)						(419)
Net software/product technology			300						276
Database			166						166
Accumulated amortization			(93)						(89)
Net database			73						77
Trade names			202						199
Accumulated amortization			(88)						(83)
Net trade names			114						116
Other (1)			67						67
Accumulated amortization			(51)						(50)
Net other			16						17
Total acquired intangible assets, net			$	1,978					$	1,890

(1) Other intangible assets primarily consist of trade secrets, covenants not to compete, and acquired ratings methodologies and models.

Amortization Expense Relating to Acquired Intangible Assets

Amortization expense relating to acquired intangible assets is as follows:

									Three Months Ended March 31,
															2025						2024
Amortization expense															$	53					$	49

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Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company.

+ References

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-Topic 350
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