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GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS | 9 Months Ended
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Sep. 30, 2025
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS | GOODWILL AND OTHER ACQUIRED INTANGIBLE ASSETS The following table summarizes the activity in goodwill for the periods indicated:
| Nine Months Ended September 30, 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) | 136 |  |  | — |  |  | 136 |  |  | 8 |  |  | — |  |  | 8 |  |  | 144 |  |  | — |  |  | 144 |
Foreign currency translation adjustments | 336 |  |  | — |  |  | 336 |  |  | — |  |  | — |  |  | — |  |  | 336 |  |  | — |  |  | 336 |
Reclassification to assets held-for-sale (2) | (9) |  |  | — |  |  | (9) |  |  | — |  |  | — |  |  | — |  |  | (9) |  |  | — |  |  | (9) |
Ending balance | $ | 6,089 |  |  | $ | (12) |  |  | $ | 6,077 |  |  | $ | 388 |  |  | $ | — |  |  | $ | 388 |  |  | $ | 6,477 |  |  | $ | (12) |  |  | $ | 6,465 |
| 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 (3) | 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 and ICR Chile in 2025. (2) The 2025 reclassification to assets held-for-sale for the MA segment in the table above relate to the planned divestiture of the MA Learning Solutions business, more fully discussed in Note 12. (3) The 2024 additions/adjustments primarily relate to certain immaterial acquisitions in 2024 (most notably GCR, Numerated and Praedicat). Acquired intangible assets and related amortization consisted of:
| September 30, 2025 |  | December 31, 2024
Customer relationships | $ | 2,149 |  |  | $ | 2,035 |
Accumulated amortization | (686) |  |  | (631) |
Net customer relationships | 1,463 |  |  | 1,404 |
Software/product technology | 774 |  |  | 695 |
Accumulated amortization | (507) |  |  | (419) |
Net software/product technology | 267 |  |  | 276 |
Database | 163 |  |  | 166 |
Accumulated amortization | (99) |  |  | (89) |
Net database | 64 |  |  | 77 |
Trade names | 200 |  |  | 199 |
Accumulated amortization | (91) |  |  | (83) |
Net trade names | 109 |  |  | 116 |
Other (1) | 63 |  |  | 67 |
Accumulated amortization | (50) |  |  | (50) |
Net other | 13 |  |  | 17 |
Total acquired intangible assets, net (2) | $ | 1,916 |  |  | $ | 1,890 |
(1) Other intangible assets primarily consist of trade secrets, covenants not to compete, and acquired ratings methodologies and models. (2) Excludes approximately $15M of net acquired intangible assets, which were reclassified to assets held-for-sale related to the planned divestiture of the MA Learning Solutions business, more fully discussed in Note 12. Amortization expense relating to acquired intangible assets is as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Amortization expense | $ | 55 |  |  | $ | 51 |  |  | $ | 163 |  |  | $ | 148 |

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
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