XML 26 R14.htm IDEA: XBRL DOCUMENT
v3.25.3

Other Financial Data | 9 Months Ended
--- | ---
Sep. 30, 2025
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,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Pension and other postretirement |  | $ | (21) |  |  | $ | (14) |  |  | $ | (65) |  |  | $ | (35) |
Extinguishment of debt |  | — |  |  | (1) |  |  | — |  |  | (7) |
Gain from sales of businesses |  | 1 |  |  | 76 |  |  | 1 |  |  | 333 |
Equity earnings |  | 4 |  |  | 2 |  |  | 5 |  |  | 5 |
Foreign currency remeasurement |  | 11 |  |  | (30) |  |  | (43) |  |  | (21) |
Financial instruments and other (1) |  | (8) |  |  | 2 |  |  | 135 |  |  | 71 |
Total |  | $ | (13) |  |  | $ | 35 |  |  | $ | 33 |  |  | $ | 346 |
(1)During the nine months ended September 30, 2025, a gain of $108 million was recognized, which was all recognized in the first six months of 2025. During the three and nine months ended September 30, 2024, a $2 million and $84 million gain was recognized, respectively. 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. 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,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Balance at beginning of period |  | $ | 79 |  |  | $ | 87 |  |  | $ | 75 |  |  | $ | 79 |
Provision |  | 4 |  |  | 2 |  |  | 10 |  |  | 13 |
Accounts written off, net of recoveries |  | (9) |  |  | (6) |  |  | (15) |  |  | (8) |
Foreign currency translation and other |  | — |  |  | 2 |  |  | 4 |  |  | 1 |
Balance at end of period |  | $ | 74 |  |  | $ | 85 |  |  | $ | 74 |  |  | $ | 85 |
Other Current Assets The components of Other current assets are as follows (in millions):
As of | September 30, 2025 |  | December 31, 2024
Assets held for sale (1) | $ | 1,274 |  |  | $ | 1 |
Costs to fulfill contracts with customers (2) | 320 |  |  | 424 |
Prepaid expenses | 175 |  |  | 135 |
Taxes receivable | 121 |  |  | 43 |
Other | 320 |  |  | 156 |
Total | $ | 2,210 |  |  | $ | 759 |
(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, 2025 |  | December 31, 2024
Costs to obtain contracts with customers (1) | $ | 190 |  |  | $ | 207 |
Investments | 163 |  |  | 90 |
Taxes receivable | 101 |  |  | 90 |
Other (2) (3) | 275 |  |  | 611 |
Total | $ | 729 |  |  | $ | 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)As of December 31, 2024, includes $416 million 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. Other Current Liabilities The components of Other current liabilities are as follows (in millions):
As of | September 30, 2025 |  | December 31, 2024
Deferred revenue (1) | $ | 286 |  |  | $ | 280 |
Leases | 177 |  |  | 191 |
Liabilities held for sale (2) | 166 |  |  | — |
Taxes payable | 127 |  |  | 260 |
Contingent consideration | 70 |  |  | 93 |
Other | 1,363 |  |  | 949 |
Total | $ | 2,189 |  |  | $ | 1,773 |
(1)During the three and nine months ended September 30, 2025, revenue of $258 million and $724 million, respectively, was recognized in the Condensed Consolidated Statements of Income that was previously deferred. During the three and nine months ended September 30, 2024, revenue of $240 million and $618 million, respectively, was recognized in the Condensed Consolidated Statements of Income that was previously deferred. (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, 2025 |  | December 31, 2024
Taxes payable | $ | 979 |  |  | $ | 885 |
Contingent consideration | 121 |  |  | 104 |
Compensation and benefits | 57 |  |  | 61 |
Deferred revenue | 29 |  |  | 30 |
Other | 30 |  |  | 64 |
Total | $ | 1,216 |  |  | $ | 1,144 |

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