XML 124 R39.htm IDEA: XBRL DOCUMENT
v3.20.1

Lease Commitments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Leases, Operating [Abstract] |
Assets And Liabilities Of Lessee | The classification of operating and finance lease asset and liability balances within the Consolidated Statement of Financial Position is as follows (in millions):
As of |  | December 31, 2019
Assets |  |
Operating lease assets | Operating lease right-of-use assets | $ | 929 |
Finance lease assets | Other non-current assets | 100 |
Total lease assets |  | $ | 1,029 |
Liabilities |  |
Current lease liabilities |  |
Operating | Other current liabilities | $ | 186 |
Finance | Other current liabilities | 24 |
Non-current lease liabilities |  |
Operating | Non-current operating lease liabilities | 944 |
Finance | Other non-current liabilities | 76 |
Total lease liabilities |  | $ | 1,230 |
Lease, Cost | Weighted average remaining lease term and discount rate related to operating and finance leases are as follows:
As of | December 31, 2019
Weighted average remaining lease term (years) |
Operating leases | 7.9 |
Finance leases | 4.4 |
Weighted average discount rate |
Operating leases | 3.2 | %
Finance leases | 2.0 | %
Other cash and non-cash related activities are as follows (in millions):
| Year Ended December 31, 2019
Cash paid for amounts included in the measurement of lease liabilities |
Operating cash flows for operating leases | $ | 264 |
Financing cash flows for finance leases | $ | 17 |
Non-cash related activities |
ROU assets obtained in exchange for new operating lease liabilities | $ | 155 |
ROU assets obtained in exchange for new finance lease liabilities | $ | 48 |
Operating lease ROU asset expense (1) | $ | 195 |
Changes in Non-current operating lease liabilities (1) | $ | (70 | )
(1) The Company has recorded non-cash changes in Operating lease ROU assets and Non-current operating lease liabilities through Other assets and liabilities in Cash flows from operations within the Consolidated Statement of Cash Flows. The components of lease costs are as follows (in millions):
| Year Ended December 31, 2019
Operating lease cost | $ | 234 |
Finance lease costs |
Amortization of leased assets | 26 |
Interest on lease liabilities | 2 |
Variable lease cost | 60 |
Short-term lease cost (1) | 5 |
Sublease income | (32 | )
Net lease cost | $ | 295 |
(1) Short-term lease cost does not include expenses related to leases with a lease term of one month or less.
Lessee Operating Lease Liability Maturity | Maturity analysis of operating and finance leases as of December 31, 2019 are as follows (in millions):
| Operating Leases |  | Finance Leases |  | Total
2020 | $ | 208 |  |  | $ | 26 |  |  | $ | 234 |
2021 | 202 |  |  | 26 |  |  | 228 |
2022 | 177 |  |  | 20 |  |  | 197 |
2023 | 141 |  |  | 18 |  |  | 159 |
2024 | 113 |  |  | 15 |  |  | 128 |
Thereafter | 432 |  |  | — |  |  | 432 |
Total undiscounted future minimum lease payments | 1,273 |  |  | 105 |  |  | 1,378 |
Less: Imputed interest | (143 | ) |  | (5 | ) |  | (148 | )
Present value of lease liabilities | $ | 1,130 |  |  | $ | 100 |  |  | $ | 1,230 |
At December 31, 2018, future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year are as follows (in millions):
| Gross rental commitments |  | Rentals from subleases |  | Net rental commitments
2019 | $ | 303 |  |  | $ | (34 | ) |  | $ | 269 |
2020 | 253 |  |  | (30 | ) |  | 223 |
2021 | 221 |  |  | (30 | ) |  | 191 |
2022 | 182 |  |  | (30 | ) |  | 152 |
2023 | 148 |  |  | (12 | ) |  | 136 |
Thereafter | 472 |  |  | (5 | ) |  | 467 |
Total minimum payments required | $ | 1,579 |  |  | $ | (141 | ) |  | $ | 1,438 |
Finance Lease, Liability, Maturity | Maturity analysis of operating and finance leases as of December 31, 2019 are as follows (in millions):
| Operating Leases |  | Finance Leases |  | Total
2020 | $ | 208 |  |  | $ | 26 |  |  | $ | 234 |
2021 | 202 |  |  | 26 |  |  | 228 |
2022 | 177 |  |  | 20 |  |  | 197 |
2023 | 141 |  |  | 18 |  |  | 159 |
2024 | 113 |  |  | 15 |  |  | 128 |
Thereafter | 432 |  |  | — |  |  | 432 |
Total undiscounted future minimum lease payments | 1,273 |  |  | 105 |  |  | 1,378 |
Less: Imputed interest | (143 | ) |  | (5 | ) |  | (148 | )
Present value of lease liabilities | $ | 1,130 |  |  | $ | 100 |  |  | $ | 1,230 |
At December 31, 2018, future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year are as follows (in millions):
| Gross rental commitments |  | Rentals from subleases |  | Net rental commitments
2019 | $ | 303 |  |  | $ | (34 | ) |  | $ | 269 |
2020 | 253 |  |  | (30 | ) |  | 223 |
2021 | 221 |  |  | (30 | ) |  | 191 |
2022 | 182 |  |  | (30 | ) |  | 152 |
2023 | 148 |  |  | (12 | ) |  | 136 |
Thereafter | 472 |  |  | (5 | ) |  | 467 |
Total minimum payments required | $ | 1,579 |  |  | $ | (141 | ) |  | $ | 1,438 |
Lessor, Operating Lease, Payments to be Received, Maturity | Maturity analysis of operating and finance leases as of December 31, 2019 are as follows (in millions):
| Operating Leases |  | Finance Leases |  | Total
2020 | $ | 208 |  |  | $ | 26 |  |  | $ | 234 |
2021 | 202 |  |  | 26 |  |  | 228 |
2022 | 177 |  |  | 20 |  |  | 197 |
2023 | 141 |  |  | 18 |  |  | 159 |
2024 | 113 |  |  | 15 |  |  | 128 |
Thereafter | 432 |  |  | — |  |  | 432 |
Total undiscounted future minimum lease payments | 1,273 |  |  | 105 |  |  | 1,378 |
Less: Imputed interest | (143 | ) |  | (5 | ) |  | (148 | )
Present value of lease liabilities | $ | 1,130 |  |  | $ | 100 |  |  | $ | 1,230 |
At December 31, 2018, future minimum rental payments required under operating leases that have initial or remaining non-cancelable lease terms in excess of one year are as follows (in millions):
| Gross rental commitments |  | Rentals from subleases |  | Net rental commitments
2019 | $ | 303 |  |  | $ | (34 | ) |  | $ | 269 |
2020 | 253 |  |  | (30 | ) |  | 223 |
2021 | 221 |  |  | (30 | ) |  | 191 |
2022 | 182 |  |  | (30 | ) |  | 152 |
2023 | 148 |  |  | (12 | ) |  | 136 |
Thereafter | 472 |  |  | (5 | ) |  | 467 |
Total minimum payments required | $ | 1,579 |  |  | $ | (141 | ) |  | $ | 1,438 |

X
- Definition Assets And Liabilities Of Lessee [Table Text Block] + References No definition available. + Details
Name: | aon_AssetsAndLiabilitiesOfLesseeTableTextBlock
Namespace Prefix: | aon_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of finance lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to finance lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_FinanceLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of lessee's lease cost. Includes, but is not limited to, interest expense for finance lease, amortization of right-of-use asset for finance lease, operating lease cost, short-term lease cost, variable lease cost and sublease income. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918686-209980 + Details
Name: | us-gaap_LeaseCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_LeasesOperatingAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=77888426&loc=SL77918701-209980 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturity of undiscounted cash flows to be received by lessor on annual basis for operating lease. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 30 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=119202524&loc=SL77919396-209981 + Details
Name: | us-gaap_LessorOperatingLeasePaymentsToBeReceivedMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration