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Other Financial Data (Tables) | 9 Months Ended
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Sep. 30, 2020
Other Financial Data [Abstract] |
Schedule of Other Income (Expense) | Other income (expense) consists of the following (in millions):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Foreign currency remeasurement | $ | (19) |  |  | $ | 17 |  |  | $ | 21 |  |  | $ | 17 |
Financial instruments | 13 |  |  | (20) |  |  | (34) |  |  | (32) |
Pension and other postretirement | 4 |  |  | 3 |  |  | 10 |  |  | 12 |
Equity earnings | 1 |  |  | 1 |  |  | 3 |  |  | 3 |
Extinguishment of debt | — |  |  | — |  |  | (7) |  |  | — |
Disposal of businesses | — |  |  | 1 |  |  | 25 |  |  | 8 |
Total | $ | (1) |  |  | $ | 2 |  |  | $ | 18 |  |  | $ | 8 |
Schedule of Allowance for Doubtful Accounts | An analysis of the allowance for doubtful accounts is as follows (in millions):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2020 (1) |  | 2019 |  | 2020 (1) |  | 2019
Balance at beginning of period | $ | 84 |  |  | $ | 65 |  |  | $ | 70 |  |  | $ | 64 |
Adoption of new accounting guidance (2) | — |  |  | — |  |  | 7 |  |  | — |
Adjusted balance at beginning of period | 84 |  |  | 65 |  |  | 77 |  |  | 64 |
Provision | 4 |  |  | 7 |  |  | 19 |  |  | 19 |
Accounts written off, net of recoveries | — |  |  | (6) |  |  | (11) |  |  | (17) |
Foreign currency translation and other | 1 |  |  | 1 |  |  | 4 |  |  | 1 |
Balance at end of period | $ | 89 |  |  | $ | 67 |  |  | $ | 89 |  |  | $ | 67 |
(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 on January 1, 2020. 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 | September 30, 2020 |  | December 31, 2019
Costs to fulfill contracts with customers (1) | $ | 220 |  |  | $ | 335 |
Prepaid expenses | 116 |  |  | 97 |
Taxes receivable | 131 |  |  | 88 |
Other (2) | 58 |  |  | 82 |
Total | $ | 525 |  |  | $ | 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 | September 30, 2020 |  | December 31, 2019
Costs to obtain contracts with customers (1) | $ | 176 |  |  | $ | 171 |
Taxes receivable | 94 |  |  | 102 |
Leases | 95 |  |  | 100 |
Investments | 59 |  |  | 53 |
Other | 132 |  |  | 144 |
Total | $ | 556 |  |  | $ | 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 | September 30, 2020 |  | December 31, 2019
Deferred revenue (1) | $ | 251 |  |  | $ | 270 |
Taxes payable | 134 |  |  | 93 |
Leases | 224 |  |  | 210 |
Other | 632 |  |  | 513 |
Total | $ | 1,241 |  |  | $ | 1,086 |
(1)During the three and nine months ended September 30, 2020, $69 million and $357 million was recognized in the Condensed Consolidated Statements of Income. During the three and nine months ended September 30, 2019, $144 million and $385 million was recognized in the Condensed Consolidated Statements of Income.
Schedule of Other Non-current Liabilities | The components of Other non-current liabilities are as follows (in millions):
As of | September 30, 2020 |  | December 31, 2019
Taxes payable (1) | $ | 554 |  |  | $ | 525 |
Leases | 72 |  |  | 76 |
Deferred revenue | 67 |  |  | 62 |
Compensation and benefits | 50 |  |  | 49 |
Other | 145 |  |  | 165 |
Total | $ | 888 |  |  | $ | 877 |
(1)Includes $145 million for the non-current portion of the one-time mandatory transition tax on accumulated foreign earnings as of September 30, 2020 and December 31, 2019.

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- 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
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