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Other Financial Data (Tables) | 6 Months Ended
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Jun. 30, 2025
Other Financial Data [Abstract] |
Schedule of Other Income (Expense) | Other income (expense) consists of the following (in millions):
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Extinguishment of debt |  | $ | — |  |  | $ | (6) |  |  | $ | — |  |  | $ | (6) |
Gain from sales of businesses |  | — |  |  | 257 |  |  | — |  |  | 257 |
Equity earnings |  | 3 |  |  | 1 |  |  | 1 |  |  | 3 |
Pension and other postretirement |  | (21) |  |  | (11) |  |  | (44) |  |  | (21) |
Foreign currency remeasurement |  | (38) |  |  | 5 |  |  | (54) |  |  | 9 |
Financial instruments and other (1) |  | 112 |  |  | (10) |  |  | 143 |  |  | 69 |
Total |  | $ | 56 |  |  | $ | 236 |  |  | $ | 46 |  |  | $ | 311 |
(1)During the three and six months ended June 30, 2025, an $88 million and $108 million gain was recognized, respectively, compared to $82 million recognized for the six months ended June 30, 2024, which was all recognized in the first quarter of 2024. These gains are related to deferred consideration from the affiliates of The Blackstone Group L.P. and the other designated purchasers related to a divestiture completed in a prior year period. Refer to Note 7 “Acquisitions and Dispositions of Businesses” for additional information.
Schedule of Allowance for Doubtful Accounts | Changes in the net carrying amount of allowance for doubtful accounts are as follows (in millions):
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Balance at beginning of period |  | $ | 74 |  |  | $ | 81 |  |  | $ | 75 |  |  | $ | 79 |
Provision |  | 3 |  |  | 6 |  |  | 6 |  |  | 11 |
Accounts written off, net of recoveries |  | (1) |  |  | — |  |  | (6) |  |  | (2) |
Foreign currency translation and other |  | 3 |  |  | — |  |  | 4 |  |  | (1) |
Balance at end of period |  | $ | 79 |  |  | $ | 87 |  |  | $ | 79 |  |  | $ | 87 |
Schedule of Other Current Assets | The components of Other current assets are as follows (in millions):
As of | June 30, 2025 |  | December 31, 2024
Costs to fulfill contracts with customers (1) | $ | 273 |  |  | $ | 424 |
Prepaid expenses | 170 |  |  | 135 |
Taxes receivable | 89 |  |  | 43 |
Other (2) | 322 |  |  | 157 |
Total | $ | 854 |  |  | $ | 759 |
(1)Refer to Note 3 “Revenue from Contracts with Customers” for further information. (2)Includes $1 million as of December 31, 2024 that was previously classified as “Assets held for sale” within Aon’s Annual Report on Form 10-K filed February 18, 2025. The prior year balance has been reclassified to conform to current year presentation.
Schedule of Other Non-current Assets | The components of Other non-current assets are as follows (in millions):
As of | June 30, 2025 |  | December 31, 2024
Costs to obtain contracts with customers (1) | $ | 187 |  |  | $ | 207 |
Investments | 101 |  |  | 90 |
Taxes receivable | 84 |  |  | 90 |
Other (2) (3) | 200 |  |  | 611 |
Total | $ | 572 |  |  | $ | 998 |
(1)Refer to Note 3 “Revenue from Contracts with Customers” for further information. (2)Includes $9 million as of December 31, 2024 that was previously classified as “Leases” within Aon’s Annual Report on Form 10-K filed February 18, 2025. The prior year balance has been reclassified to conform to current year presentation. (3)Includes $416 million as of December 31, 2024 of consideration paid into an escrow account related to the acquisition of Griffiths & Armour, which closed on January 1, 2025. Refer to Note 7 “Acquisitions and Dispositions of Businesses” for additional information.
Schedule of Other Current Liabilities | The components of Other current liabilities are as follows (in millions):
As of | June 30, 2025 |  | December 31, 2024
Deferred revenue (1) | $ | 385 |  |  | $ | 280 |
Leases | 185 |  |  | 191 |
Taxes payable | 166 |  |  | 260 |
Contingent consideration | 58 |  |  | 93 |
Other | 1,473 |  |  | 949 |
Total | $ | 2,267 |  |  | $ | 1,773 |
(1)During the three and six months ended June 30, 2025, revenue of $236 million and $466 million, respectively, was recognized in the Condensed Consolidated Statements of Income that was previously deferred. During the three and six months ended June 30, 2024, revenue of $199 million and $378 million, respectively, was recognized in the Condensed Consolidated Statements of Income that was previously deferred.
Schedule of Other Non-current Liabilities | The components of Other non-current liabilities are as follows (in millions):
As of | June 30, 2025 |  | December 31, 2024
Taxes payable | $ | 961 |  |  | $ | 885 |
Contingent consideration | 113 |  |  | 104 |
Compensation and benefits | 55 |  |  | 61 |
Deferred revenue | 34 |  |  | 30 |
Other | 86 |  |  | 64 |
Total | $ | 1,249 |  |  | $ | 1,144 |

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