XML 27 R13.htm IDEA: XBRL DOCUMENT
v3.21.2

Other Financial Data | 9 Months Ended
--- | ---
Sep. 30, 2021
Other Financial Data [Abstract] |
Other Financial Data | Other Financial Data Condensed Consolidated Statements of Income Information Other Income (Expense) Other income (expense) consists of the following (in millions):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2021 |  | 2020 (1) |  | 2021 |  | 2020 (1)
Foreign currency remeasurement | $ | 20 |  |  | $ | (19) |  |  | $ | 11 |  |  | $ | 21 |
Pension and other postretirement | 5 |  |  | 4 |  |  | 19 |  |  | 10 |
Equity Earnings | 3 |  |  | 1 |  |  | 7 |  |  | 3 |
Extinguishment of debt | — |  |  | — |  |  | — |  |  | (7) |
Gain from disposal of business | 1 |  |  | — |  |  | 2 |  |  | 25 |
Financial Instruments and other | (19) |  |  | 14 |  |  | (32) |  |  | (33) |
Total | $ | 10 |  |  | $ | — |  |  | $ | 7 |  |  | $ | 19 |
(1)For the three and nine months ended September 30, 2020 the Company has included $1 million of income that was previously classified as Net income from discontinued operations. Refer to Note 1 “Basis of Presentation” for further information. Condensed Consolidated Statements of Financial Position Information 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,
| 2021 |  | 2020 |  | 2021 |  | 2020
Balance at beginning of period | $ | 102 |  |  | $ | 84 |  |  | $ | 98 |  |  | $ | 77 |
Provision | 3 |  |  | 4 |  |  | 30 |  |  | 19 |
Accounts written off, net of recoveries | (8) |  |  | — |  |  | (31) |  |  | (11) |
Foreign currency translation and other | 1 |  |  | 1 |  |  | 1 |  |  | 4 |
Balance at end of period | $ | 98 |  |  | $ | 89 |  |  | $ | 98 |  |  | $ | 89 |
Other Current Assets The components of Other current assets are as follows (in millions):
As of | September 30, 2021 |  | December 31, 2020
Costs to fulfill contracts with customers (1) | $ | 249 |  |  | $ | 339 |
Prepaid expenses | 146 |  |  | 111 |
Taxes receivable | 75 |  |  | 95 |
Assets held for sale (2) | 122 |  |  | — |
Other | 95 |  |  | 79 |
Total | $ | 687 |  |  | $ | 624 |
(1)Refer to Note 3 “Revenue from Contracts with Customers” for further information. (2)Refer to Note 6 “Acquisitions and Dispositions of Businesses” for further information. Other Non-Current Assets The components of Other non-current assets are as follows (in millions):
As of | September 30, 2021 |  | December 31, 2020
Costs to obtain contracts with customers (1) | $ | 174 |  |  | $ | 184 |
Taxes receivable | 97 |  |  | 125 |
Leases | 70 |  |  | 89 |
Investments | 65 |  |  | 74 |
Other | 119 |  |  | 138 |
Total | $ | 525 |  |  | $ | 610 |
(1)Refer to Note 3 “Revenue from Contracts with Customers” for further information. Other Current Liabilities The components of Other current liabilities are as follows (in millions):
As of | September 30, 2021 |  | December 31, 2020
Deferred revenue (1) | $ | 334 |  |  | $ | 296 |
Taxes payable | 42 |  |  | 80 |
Leases | 217 |  |  | 234 |
Liabilities held for sale (2) | 38 |  |  | — |
Other | 717 |  |  | 561 |
Total | $ | 1,348 |  |  | $ | 1,171 |
(1)During the three and nine months ended September 30, 2021, revenue of $104 million and $448 million, respectively, was recognized in the Condensed Consolidated Statements of Income. During the three and nine months ended September 30, 2020, revenue of $69 million and $357 million, respectively, was recognized in the Condensed Consolidated Statements of Income. (2)Refer to Note 6 “Acquisitions and Dispositions of Businesses” for further information. Other Non-Current Liabilities The components of Other non-current liabilities are as follows (in millions):
As of | September 30, 2021 |  | December 31, 2020
Taxes payable (1) | $ | 592 |  |  | $ | 561 |
Leases | 51 |  |  | 65 |
Deferred revenue | 66 |  |  | 76 |
Compensation and benefits | 79 |  |  | 53 |
Other | 131 |  |  | 140 |
Total | $ | 919 |  |  | $ | 895 |
(1)Includes $145 million for the non-current portion of the one-time mandatory transition tax on accumulated foreign earnings as of September 30, 2021 and December 31, 2020.

X
- Definition Other Financial Data [Abstract] + References No definition available. + Details
Name: | aon_OtherFinancialDataAbstract
Namespace Prefix: | aon_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosures of supplemental information, including descriptions and amounts, related to the balance sheet, income statement, and/or cash flow statement. + References No definition available. + Details
Name: | us-gaap_AdditionalFinancialInformationDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration