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Other Financial Data | 12 Months Ended
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Dec. 31, 2021
Other Financial Data [Abstract] |
Other Financial Data | Other Financial Data Consolidated Statements of Income Information Other Income The components of Other income are as follows (in millions):
| Years Ended December 31
| 2021 |  | 2020 |  | 2019
Foreign currency remeasurement | $ | 26 |  |  | $ | (12) |  |  | $ | 9 |
Gain from disposals of business | 142 |  |  | 25 |  |  | 13 |
Pension and other postretirement | 21 |  |  | 13 |  |  | 9 |
Equity earnings | 8 |  |  | 4 |  |  | 4 |
Extinguishment of debt | — |  |  | (7) |  |  | — |
Financial instruments | (45) |  |  | (10) |  |  | (35) |
Total | $ | 152 |  |  | $ | 13 |  |  | $ | — |
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):
| 2021 |  | 2020 |  | 2019
Balance at beginning of period | $ | 98 |  |  | $ | 70 |  |  | $ | 62 |
Adoption of new accounting guidance (1) | — |  |  | 7 |  |  | — |
Adjusted balance at beginning of period | 98 |  |  | 77 |  |  | 62 |
Provision | 26 |  |  | 29 |  |  | 27 |
Accounts written off, net of recoveries | (37) |  |  | (6) |  |  | (19) |
Foreign currency translation and other | 3 |  |  | (2) |  |  | — |
Balance at end of period | $ | 90 |  |  | $ | 98 |  |  | $ | 70 |
(1) The adoption of the new accounting standard on the measurement of credit losses on January 1, 2020 resulted in addition to the Allowance for doubtful accounts of $7 million. After tax impacts, this resulted in a $6 million decrease to Retained earnings. Refer to Note 2 “Summary of Significant Accounting Principles and Practices” for further information. Other Current Assets The components of Other current assets are as follows (in millions):
As of December 31 | 2021 |  | 2020
Costs to fulfill contracts with customers(1) | $ | 361 |  |  | $ | 339 |
Taxes receivable | 53 |  |  | 95 |
Prepaid expenses | 137 |  |  | 111 |
Other | 165 |  |  | 79 |
Total | $ | 716 |  |  | $ | 624 |
(1)Refer to Note 3 “Revenue from Contracts with Customers” for further information. Fixed Assets, net The components of Fixed assets, net are as follows (in millions):
As of December 31 | 2021 |  | 2020
Software | $ | 797 |  |  | $ | 808 |
Leasehold improvements | 425 |  |  | 375 |
Computer equipment | 268 |  |  | 249 |
Furniture, fixtures and equipment | 279 |  |  | 246 |
Construction in progress | 45 |  |  | 155 |
Other | 33 |  |  | 34 |
Fixed assets, gross | 1,847 |  |  | 1,867 |
Less: Accumulated depreciation | 1,318 |  |  | 1,268 |
Fixed assets, net | $ | 529 |  |  | $ | 599 |
Depreciation expense, which includes software amortization, was $179 million, $167 million, and $172 million for the years ended December 31, 2021, 2020, and 2019, respectively. Other Non-current Assets The components of Other non-current assets are as follows (in millions):
As of December 31 | 2021 |  | 2020
Costs to obtain contracts with customers (1) | $ | 179 |  |  | $ | 184 |
Investments | 64 |  |  | 74 |
Leases (2) | 63 |  |  | 89 |
Taxes receivable | 95 |  |  | 125 |
Other | 111 |  |  | 138 |
Total | $ | 512 |  |  | $ | 610 |
(1) Refer to Note 3 “Revenue from Contracts with Customers” for further information. (2) Refer to Note 8 “Lease Commitments” for further information. Other Current Liabilities The components of Other current liabilities are as follows (in millions):
As of December 31 | 2021 |  | 2020
Deferred revenue (1) | $ | 321 |  |  | $ | 296 |
Taxes payable | 149 |  |  | 80 |
Leases (2) | 213 |  |  | 234 |
Other | 648 |  |  | 561 |
Total | $ | 1,331 |  |  | $ | 1,171 |
(1)$553 million and $454 million was recognized in the Consolidated Statements of Income during the years ended December 31, 2021 and December 31, 2020, respectively. (2)Refer to Note 8 “Lease Commitments” for further information. Other Non-current Liabilities The components of Other non-current liabilities are as follows (in millions):
As of December 31 | 2021 |  | 2020
Taxes payable (1) | $ | 609 |  |  | $ | 561 |
Leases (2) | 46 |  |  | 65 |
Compensation and benefits | 58 |  |  | 53 |
Deferred revenue | 70 |  |  | 76 |
Other | 127 |  |  | 140 |
Total | $ | 910 |  |  | $ | 895 |
(1)Includes $145 million for the non-current portion of the transition tax as of December 31, 2021 and December 31, 2020. Refer to Note 9 “Income Taxes” for further information on the transition tax. (2)Refer to Note 8 “Lease Commitments” for further information.

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