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Revenue from Contracts with Customers | 12 Months Ended
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Dec. 31, 2018
Revenue from Contract with Customer [Abstract] |
Revenue from Contracts with Customers | Revenue from Contracts with Customers Disaggregation of Revenue The following table summarizes revenue from contracts with customers by principal service line (in millions):
|  | Years ended December 31
|  | 2018 |  | 2017 |  | 2016
Commercial Risk Solutions |  | $ | 4,652 |  |  | $ | 4,169 |  |  | $ | 3,929 |
Reinsurance Solutions |  | 1,563 |  |  | 1,429 |  |  | 1,361 |
Retirement Solutions |  | 1,865 |  |  | 1,755 |  |  | 1,707 |
Health Solutions |  | 1,596 |  |  | 1,515 |  |  | 1,370 |
Data & Analytic Services |  | 1,105 |  |  | 1,140 |  |  | 1,050 |
Elimination |  | (11 | ) |  | (10 | ) |  | (8 | )
Total revenue |  | $ | 10,770 |  |  | $ | 9,998 |  |  | $ | 9,409 |
Consolidated revenue from contracts with customers by geographic area, which is attributed on the basis of where the services are performed, is as follows (in millions):
|  | Years ended December 31
|  | 2018 |  | 2017 |  | 2016
United States |  | $ | 4,677 |  |  | $ | 4,425 |  |  | $ | 3,981 |
Americas other than United States |  | 940 |  |  | 976 |  |  | 899 |
United Kingdom |  | 1,555 |  |  | 1,436 |  |  | 1,354 |
Europe, Middle East, & Africa other than United Kingdom |  | 2,413 |  |  | 2,025 |  |  | 1,760 |
Asia Pacific |  | 1,185 |  |  | 1,136 |  |  | 1,415 |
Total revenue |  | $ | 10,770 |  |  | $ | 9,998 |  |  | $ | 9,409 |
Contract Costs The Company recognizes an asset for costs incurred to fulfill a contract for costs that are specifically identified and relate to a contract or anticipated contract, generate or enhance resources used in satisfying the Company’s performance obligations, and are expected to be recovered. Assets recognized as costs to fulfill a contract, which includes internal costs related to pre-placement broking activities, as well as other costs, are amortized on a systematic basis that is consistent with the transfer of control of the services to which the asset relates. The amortization is primarily included in Compensation and benefits on the Consolidated Statements of Income. An analysis of the changes in the net carrying amount of costs to fulfill contracts with customers is as follows (in millions):
|  | 2018
Balance at beginning of period (1) |  | $ | 298 |
Additions |  | 1,504 |
Amortization |  | (1,465 | )
Impairment |  | — |
Foreign currency translation and other |  | (8 | )
Balance at end of period |  | $ | 329 |
(1) | Upon adoption of the new revenue recognition standard on January 1, 2018, Aon capitalized $298 million of costs to fulfill contracts with customers.
The Company capitalizes incremental costs to obtain a contract with a customer that are expected to be recovered. Assets recognized for the costs to obtain a contract, which includes certain sales commissions, will be amortized on a systematic basis that is consistent with the transfer of control of the services to which the asset relates, considering anticipated renewals when applicable. For situations where the renewal period is one year or less and renewal costs are commensurate with the initial contract, the Company has applied a practical expedient and recognized the costs of obtaining a contract as an expense when incurred. The amortization is primarily included in Compensation and benefits on the Consolidated Statements of Income. An analysis of the changes in the net carrying amount of costs to obtain contracts with customers is as follows (in millions):
|  | 2018
Balance at beginning of period (1) |  | $ | 145 |
Additions |  | 53 |
Amortization |  | (41 | )
Impairment |  | — |
Foreign currency translation and other |  | (1 | )
Balance at end of period |  | $ | 156 |
(1) | Upon adoption of the new revenue recognition standard on January 1, 2018, Aon capitalized $145 million of costs to obtain contracts with customers.
Please refer to Note 2 “Summary of Significant Accounting Principles and Practices” for further information regarding the Company’s revenue recognition policy.

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -URI http://asc.fasb.org/topic&trid=2122369 + Details
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