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Other Financial Data (Tables) | 3 Months Ended
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Mar. 31, 2020
Other Financial Data [Abstract] |
Schedule of Other Income (Expense) | Other income (expense) consists of the following (in millions):
|  | Three Months Ended March 31,
|  | 2020 |  | 2019
Foreign currency remeasurement |  | $ | 42 |  |  | $ | (11 | )
Disposal of businesses |  | 25 |  |  | 5 |
Pension and other postretirement |  | 4 |  |  | 4 |
Equity earnings |  | 1 |  |  | 1 |
Financial instruments |  | (44 | ) |  | 1 |
Other |  | 1 |  |  | — |
Total |  | $ | 29 |  |  | $ | — |
Schedule of Allowance for Doubtful Accounts | An analysis of the allowance for doubtful accounts is as follows (in millions):
|  | Three Months Ended March 31,
|  | 2020 (1) |  | 2019
Balance at December 31 |  | $ | 70 |  |  | $ | 64 |
Adoption of new accounting guidance (2) |  | 7 |  |  | — |
Balance at January 1 |  | 77 |  |  | 64 |
Provision |  | 9 |  |  | 8 |
Accounts written off, net of recoveries |  | (8 | ) |  | (8 | )
Foreign currency translation and other |  | 3 |  |  | — |
Balance at end of period |  | $ | 81 |  |  | $ | 64 |
(1) | The Company’s estimate for allowance for credit losses with respect to receivables is based on a combination of factors, including evaluation of forward-looking information, historical write-offs, aging of balances, and other qualitative and quantitative analyses. Refer to Note 2 “Accounting Principles and Practices” for further information.
(2) The allowance for doubtful accounts resulted in a $7 million charge from the adoption of the new accounting standard on the measurement of credit losses. After tax impacts, this resulted in a $6 million decrease to Retained earnings. Refer to Note 2 “Accounting Principles and Practices” for further information.
Schedule of Other Current Assets | The components of Other current assets are as follows (in millions):
As of | March 31, 2020 |  | December 31, 2019
Costs to fulfill contracts with customers (1) | $ | 229 |  |  | $ | 335 |
Prepaid expenses | 156 |  |  | 97 |
Taxes receivable | 79 |  |  | 88 |
Other (2) | 66 |  |  | 82 |
Total | $ | 530 |  |  | $ | 602 |
(1) | Refer to Note 3 “Revenue from Contracts with Customers” for further information.
(2) | December 31, 2019 includes $4 million previously classified as “Receivables from the Divested Business”.
Schedule of Other Non-current Assets | The components of Other non-current assets are as follows (in millions):
As of | March 31, 2020 |  | December 31, 2019
Costs to obtain contracts with customers (1) | $ | 167 |  |  | $ | 171 |
Taxes receivable | 101 |  |  | 102 |
Leases | 93 |  |  | 100 |
Investments | 52 |  |  | 53 |
Other | 120 |  |  | 144 |
Total | $ | 533 |  |  | $ | 570 |
(1) Refer to Note 3 “Revenue from Contracts with Customers” for further information.
Schedule of Other Current Liabilities | The components of Other current liabilities are as follows (in millions):
As of | March 31, 2020 |  | December 31, 2019
Deferred revenue (1) | $ | 309 |  |  | $ | 270 |
Leases | 200 |  |  | 210 |
Taxes payable | 196 |  |  | 93 |
Other | 572 |  |  | 513 |
Total | $ | 1,277 |  |  | $ | 1,086 |
(1) | During the three months ended March 31, 2020, $117 million was recognized in the Condensed Consolidated Statement of Income. During the 12 months ended December 31, 2019, $532 million was recognized in the Consolidated Statement of Income.
Schedule of Other Non-current Liabilities | The components of Other non-current liabilities are as follows (in millions):
As of | March 31, 2020 |  | December 31, 2019
Taxes payable (1) | $ | 544 |  |  | $ | 525 |
Leases | 74 |  |  | 76 |
Deferred revenue | 72 |  |  | 62 |
Compensation and benefits | 41 |  |  | 49 |
Other | 199 |  |  | 165 |
Total | $ | 930 |  |  | $ | 877 |
(1) Includes $145 million for the non-current portion of the one-time mandatory transition tax on accumulated foreign earnings as of March 31, 2020 and December 31, 2019.

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