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Other Financial Data | 12 Months Ended
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Dec. 31, 2019
Other Financial Data [Abstract] |
Other Financial Data | Other Financial Data Consolidated Statements of Income Information Other Income (Expense) The components of Other income (expense) are as follows (in millions):
| Years ended December 31
| 2019 |  | 2018 |  | 2017
Foreign currency remeasurement | $ | 9 |  |  | $ | 25 |  |  | $ | (37 | )
Disposal of businesses | 13 |  |  | (6 | ) |  | (16 | )
Pension and other postretirement | 9 |  |  | 1 |  |  | (86 | )
Equity earnings | 4 |  |  | 4 |  |  | 12 |
Financial instruments | (34 | ) |  | (49 | ) |  | 2 |
Total | $ | 1 |  |  | $ | (25 | ) |  | $ | (125 | )
Consolidated Statements of Financial Position Information Allowance for Doubtful Accounts Changes in the net carrying amount of allowance for doubtful accounts are as follows (in millions):
| 2019 |  | 2018 |  | 2017
Balance at beginning of period | $ | 62 |  |  | $ | 59 |  |  | $ | 56 |
Provision | 27 |  |  | 24 |  |  | 18 |
Accounts written off, net of recoveries | (19 | ) |  | (25 | ) |  | (18 | )
Foreign currency translation and other | — |  |  | 4 |  |  | 3 |
Balance at end of period | $ | 70 |  |  | $ | 62 |  |  | $ | 59 |
Other Current Assets The components of Other current assets are as follows (in millions):
As of December 31 | 2019 |  | 2018
Costs to fulfill contracts with customers | $ | 335 |  |  | $ | 329 |
Taxes receivable | 88 |  |  | 113 |
Prepaid expenses | 97 |  |  | 97 |
Receivables from the Divested Business (1) | 4 |  |  | 12 |
Other | 78 |  |  | 67 |
Total | $ | 602 |  |  | $ | 618 |
(1) | Refer to Note 5 “Discontinued Operations” for further information.
Fixed Assets, net The components of Fixed assets, net are as follows (in millions):
As of December 31 | 2019 |  | 2018
Software | $ | 727 |  |  | $ | 693 |
Leasehold improvements | 358 |  |  | 334 |
Computer equipment | 250 |  |  | 279 |
Furniture, fixtures and equipment | 225 |  |  | 228 |
Construction in progress | 183 |  |  | 154 |
Other | 37 |  |  | 45 |
Fixed assets, gross | 1,780 |  |  | 1,733 |
Less: Accumulated depreciation | 1,159 |  |  | 1,145 |
Fixed assets, net | $ | 621 |  |  | $ | 588 |
Depreciation expense, which includes software amortization, was $172 million, $176 million, and $187 million for the years ended December 31, 2019, 2018, and 2017, respectively. Other Non-current Assets The components of Other non-current assets are as follows (in millions):
As of December 31 | 2019 |  | 2018
Costs to obtain contracts with customers | $ | 171 |  |  | $ | 156 |
Investments | 53 |  |  | 54 |
Leases (1) | 100 |  |  | — |
Taxes receivable | 102 |  |  | 100 |
Other | 144 |  |  | 138 |
Total | $ | 570 |  |  | $ | 448 |
(1) | In the first quarter of 2019, Aon adopted new accounting guidance related to the treatment of leases which was applied under the modified retrospective approach. The Other non-current asset balances related to leasing under the legacy accounting standard are reflected in Other as reported in December 31, 2018. Refer to Note 2 “Summary of Significant Accounting Principles and Practices” for further information.
Other Current Liabilities The components of Other current liabilities are as follows (in millions):
As of December 31 | 2019 |  | 2018
Deferred revenue (1) | $ | 270 |  |  | $ | 251 |
Taxes payable | 93 |  |  | 83 |
Leases (2) | 210 |  |  | — |
Other | 513 |  |  | 602 |
Total | $ | 1,086 |  |  | $ | 936 |
(1) | $532 million and $487 million was recognized in the Consolidated Statements of Income during the twelve months ended December 31, 2019 and December 31, 2018, respectively.
(2) | In the first quarter of 2019, Aon adopted new accounting guidance related to the treatment of leases which was applied under the modified retrospective approach. The Other current liability balances related to leasing under the legacy accounting standard are reflected in Other as reported in December 31, 2018. Refer to Note 2 “Summary of Significant Accounting Principles and Practices” for further information.
Other Non-current Liabilities The components of Other non-current liabilities are as follows (in millions):
As of December 31 | 2019 |  | 2018
Taxes payable (1) | $ | 525 |  |  | $ | 585 |
Leases (2) | 76 |  |  | 169 |
Compensation and benefits | 49 |  |  | 56 |
Deferred revenue | 62 |  |  | 65 |
Other | 165 |  |  | 222 |
Total | $ | 877 |  |  | $ | 1,097 |
(1) | Includes $145 million and $240 million for the non-current portion of the Transition Tax, as of December 31, 2019 and December 31, 2018, respectively. Refer to Note 11 “Income Taxes” for further information on the Transition Tax.
(2) In the first quarter of 2019, Aon adopted new accounting guidance related to the treatment of leases which was applied under the modified retrospective approach. The comparable period presented reflects balances under the legacy accounting standard. Refer to Note 2 “Summary of Significant Accounting Principles and Practices” for further information.

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