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Other Financial Data | 9 Months Ended
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Sep. 30, 2023
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,
| 2023 |  | 2022 |  | 2023 |  | 2022
Pension and other postretirement | $ | (18) |  |  | $ | (3) |  |  | $ | (78) |  |  | $ | (9) |
Foreign currency remeasurement | 8 |  |  | 40 |  |  | (48) |  |  | 39 |
Gain from sales of businesses | — |  |  | 6 |  |  | — |  |  | 53 |
Equity earnings | 2 |  |  | 2 |  |  | 4 |  |  | 6 |
Financial instruments and other | (13) |  |  | (29) |  |  | 17 |  |  | (18) |
Total | $ | (21) |  |  | $ | 16 |  |  | $ | (105) |  |  | $ | 71 |
Condensed 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):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2023 |  | 2022 |  | 2023 |  | 2022
Balance at beginning of period | $ | 83 |  |  | $ | 91 |  |  | $ | 76 |  |  | $ | 90 |
Provision | 3 |  |  | 2 |  |  | 12 |  |  | 12 |
Accounts written off, net of recoveries | (2) |  |  | 1 |  |  | (5) |  |  | (11) |
Foreign currency translation and other | (2) |  |  | (12) |  |  | (1) |  |  | (9) |
Balance at end of period | $ | 82 |  |  | $ | 82 |  |  | $ | 82 |  |  | $ | 82 |
Other Current Assets The components of Other current assets are as follows (in millions):
As of | September 30, 2023 |  | December 31, 2022
Assets held for sale (1) | $ | 277 |  |  | $ | — |
Costs to fulfill contracts with customers (2) | 273 |  |  | 355 |
Prepaid expenses | 147 |  |  | 109 |
Taxes receivable | 39 |  |  | 74 |
Other | 141 |  |  | 108 |
Total | $ | 877 |  |  | $ | 646 |
(1)Refer to Note 7 “Acquisitions and Dispositions of Businesses” for further information. (2)Refer to Note 3 “Revenue from Contracts with Customers” for further information. Other Non-Current Assets The components of Other non-current assets are as follows (in millions):
As of | September 30, 2023 |  | December 31, 2022
Costs to obtain contracts with customers (1) | $ | 186 |  |  | $ | 185 |
Taxes receivable | 102 |  |  | 109 |
Investments | 45 |  |  | 60 |
Leases | 30 |  |  | 43 |
Other | 134 |  |  | 112 |
Total | $ | 497 |  |  | $ | 509 |
(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, 2023 |  | December 31, 2022
Deferred revenue (1) | $ | 282 |  |  | $ | 250 |
Taxes payable | 195 |  |  | 193 |
Leases | 181 |  |  | 186 |
Liabilities held for sale (2) | 40 |  |  | — |
Other | 1,028 |  |  | 718 |
Total | $ | 1,726 |  |  | $ | 1,347 |
(1)During the three and nine months ended September 30, 2023, revenue of $158 million and $494 million, respectively, was recognized in the Condensed Consolidated Statements of Income. During the three and nine months ended September 30, 2022, revenue of $108 million and $481 million, respectively, was recognized in the Condensed Consolidated Statements of Income. (2)Refer to Note 7 “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, 2023 |  | December 31, 2022
Taxes payable (1) | $ | 812 |  |  | $ | 795 |
Compensation and benefits | 51 |  |  | 69 |
Deferred revenue | 36 |  |  | 37 |
Leases | 15 |  |  | 28 |
Other | 90 |  |  | 95 |
Total | $ | 1,004 |  |  | $ | 1,024 |
(1)Includes $72 million an d $129 million for the non-current portion of the one-time mandatory transition tax on accumulated foreign earnings as of September 30, 2023 and December 31, 2022, respectively.

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