XML 142 R38.htm IDEA: XBRL DOCUMENT
v3.25.3

OTHER BALANCE SHEET AND STATEMENTS OF OPERATIONS INFORMATION (Tables) | 9 Months Ended
--- | ---
Sep. 30, 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:
| September 30, 2025 |  | December 31, 2024
Other current assets: |  |  |
Prepaid taxes | $ | 112 |  |  | $ | 81 |
Prepaid expenses | 188 |  |  | 179 |
Capitalized costs to obtain and fulfill sales contracts | 131 |  |  | 131 |
Foreign exchange forwards on certain assets and liabilities | 2 |  |  | — |
Interest receivable on interest rate and cross currency swaps | 59 |  |  | 77 |
Assets held-for-sale | 32 |  |  | — |
Other | 42 |  |  | 47 |
Total other current assets | $ | 566 |  |  | $ | 515 |
Other assets: |  |  |
Investments in non-consolidated affiliates | $ | 483 |  |  | $ | 465 |
Deposits for real-estate leases | 17 |  |  | 15 |
Indemnification assets related to acquisitions | 116 |  |  | 109 |
Mutual funds, certificates of deposit and money market deposit accounts/funds | 106 |  |  | 98 |
Company owned life insurance (at contract value) | 50 |  |  | 48 |
Capitalized costs to obtain sales contracts | 226 |  |  | 214 |
Derivative instruments designated as accounting hedges | — |  |  | 58 |
Pension and other retirement employee benefits | 62 |  |  | 60 |
Other | 75 |  |  | 99 |
Total other assets | $ | 1,135 |  |  | $ | 1,166 |
Accounts payable and accrued liabilities: |  |  |
Salaries and benefits | $ | 135 |  |  | $ | 133 |
Incentive compensation | 263 |  |  | 452 |
Customer credits, advanced payments and advanced billings | 129 |  |  | 142 |
Dividends | 14 |  |  | 32 |
Professional service fees | 40 |  |  | 38 |
Interest accrued on debt | 51 |  |  | 92 |
Accounts payable | 54 |  |  | 53 |
Income taxes | 89 |  |  | 144 |
Pension and other retirement employee benefits | 11 |  |  | 11 |
Accrued royalties | 19 |  |  | 25 |
Foreign exchange forwards on certain assets and liabilities | 4 |  |  | 21 |
Restructuring liability | 36 |  |  | 46 |
Derivative instruments designated as accounting hedges | 4 |  |  | 3 |
Interest payable on interest rate and cross currency swaps | 53 |  |  | 60 |
Liabilities held-for-sale | 32 |  |  | — |
Other | 98 |  |  | 92 |
Total accounts payable and accrued liabilities | $ | 1,032 |  |  | $ | 1,344 |
| September 30, 2025 |  | December 31, 2024
Other liabilities: |  |  |
Pension and other retirement employee benefits | $ | 208 |  |  | $ | 195 |
Interest accrued on UTPs | 63 |  |  | 47 |
MAKS indemnification provisions | 19 |  |  | 19 |
Income tax liability - non-current portion | — |  |  | 12 |
Derivative instruments designated as accounting hedges | 570 |  |  | 192 |
Other | 41 |  |  | 52 |
Total other liabilities | $ | 901 |  |  | $ | 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:
| September 30, 2025 |  | December 31, 2024
Equity method investments (1) | $ | 119 |  |  | $ | 127 |
Investments measured using the measurement alternative (2) | 350 |  |  | 328 |
Other | 14 |  |  | 10 |
Total investments in non-consolidated affiliates | $ | 483 |  |  | $ | 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 September 30, |  |  | Nine Months Ended September 30, |
| 2025 |  | 2024 |  |  | 2025 |  | 2024 |
FX gains (losses) | $ | (7) |  |  | $ | — |  |  |  | $ | (10) |  |  | $ | (7) |  |
Net periodic pension income - non-service and non-interest cost components | 9 |  |  | 9 |  |  |  | 27 |  |  | 25 |  |
Income from investments in non-consolidated affiliates | 4 |  |  | 8 |  |  |  | 18 |  |  | 10 |  |
Gain on previously held equity method investments (1) | — |  |  | 7 |  |  |  | — |  |  | 7 |  |
Gain on investments | 3 |  |  | 4 |  |  |  | 8 |  |  | 12 |  |
Other | (1) |  |  | (3) |  |  |  | (1) |  |  | (2) |  |
Total | $ | 8 |  |  | $ | 25 |  |  |  | $ | 42 |  |  | $ | 45 |  |
(1) The amounts for the three and nine months ended September 30, 2024 reflect non-cash gains relating to the step-acquisitions of Praedicat and GCR. |

X
- Definition Top Level Abstract for entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement. + References No definition available. + Details
Name: | mco_OtherBalanceSheetAndStatementOfOperationsAbstract
Namespace Prefix: | mco_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_InvestmentsInAndAdvancesToAffiliatesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, classified as other. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherAssetsAndOtherLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of non-operating income or non-operating expense that may include amounts earned from dividends, interest on securities, gains (losses) on securities sold, equity earnings of unconsolidated affiliates, net gain (loss) on sales of business, interest expense and other miscellaneous income or expense items. + References No definition available. + Details
Name: | us-gaap_ScheduleOfOtherNonoperatingIncomeExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration