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OTHER BALANCE SHEET AND STATEMENTS OF OPERATIONS INFORMATION (Tables)

3 Months Ended

Mar. 31, 2025

Other Balance Sheet And Statement Of Operations Information [Abstract]

Additional Details Related to Certain Balance Sheet Captions

The following tables contain additional detail related to certain balance sheet captions:

			March 31, 2025						December 31, 2024
Other current assets:
Prepaid taxes			$	100					$	81
Prepaid expenses			184						179
Capitalized costs to obtain and fulfill sales contracts			139						131
Foreign exchange forwards on certain assets and liabilities			8						—
Interest receivable on interest rate and cross currency swaps			42						77
Other			41						47
Total other current assets			$	514					$	515
Other assets:
Investments in non-consolidated affiliates			$	489					$	465
Deposits for real-estate leases			16						15
Indemnification assets related to acquisitions			111						109
Mutual funds, certificates of deposit and money market deposit accounts/funds			105						98
Company owned life insurance (at contract value)			49						48
Capitalized costs to obtain sales contracts			224						214
Derivative instruments designated as accounting hedges			3						58
Pension and other retirement employee benefits			61						60
Other			78						99
Total other assets			$	1,136					$	1,166
Accounts payable and accrued liabilities:
Salaries and benefits			$	163					$	133
Incentive compensation			105						452
Customer credits, advanced payments and advanced billings			155						142
Dividends			7						32
Professional service fees			38						38
Interest accrued on debt			42						92
Accounts payable			98						53
Income taxes			205						144
Pension and other retirement employee benefits			11						11
Accrued royalties			27						25
Foreign exchange forwards on certain assets and liabilities			8						21
Restructuring liability			51						46
Derivative instruments designated as accounting hedges			10						3
Interest payable on interest rate and cross currency swaps			39						60
Other			90						92
Total accounts payable and accrued liabilities			$	1,049					$	1,344

			March 31, 2025						December 31, 2024
Other liabilities:
Pension and other retirement employee benefits			$	196					$	195
Interest accrued on UTPs			52						47
MAKS indemnification provisions			18						19
Income tax liability - non-current portion			12						12
Derivative instruments designated as accounting hedges			244						192
Other			52						52
Total other liabilities			$	574					$	517

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:

			March 31, 2025						December 31, 2024
Equity method investments (1)			$	139					$	127
Investments measured using the measurement alternative (2)			338						328
Other			12						10
Total investments in non-consolidated affiliates			$	489					$	465
(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.

Other Non-Operating

The following table summarizes the components of other non-operating income, net:

			Three Months Ended March 31,
			2025									2024
FX loss			$	(5)								$	(3)
Net periodic pension income - non-service and non-interest cost components			9									8
Income from investments in non-consolidated affiliates			11									—
Gain on investments			3									3
Other			1									5
Total			$	19								$	13

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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

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