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Accelerating Aon United Program (Tables) | 9 Months Ended
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Sep. 30, 2025
Restructuring and Related Activities [Abstract] |
Schedule of Restructuring and Related Costs | Total Program costs incurred for the three and nine months ended September 30, 2025 and 2024 are as follows (in millions):
|  | Three Months Ended September 30, |  | Nine Months Ended September 30,
|  | 2025 |  | 2024 |  | 2025 |  | 2024
Risk Capital (1) |  | $ | (3) |  |  | $ | 11 |  |  | $ | 48 |  |  | $ | 103 |
Human Capital (1) |  | (1) |  |  | 4 |  |  | 9 |  |  | 27 |
Corporate |  | 36 |  |  | 54 |  |  | 179 |  |  | 190 |
Total |  | $ | 32 |  |  | $ | 69 |  |  | $ | 236 |  |  | $ | 320 |
(1)Risk Capital and Human Capital Program costs reflect changes in accruals made in the current period related to Workforce optimization.
Schedule of Restructuring Liabilities for the Program | The changes in the Company’s liabilities for the Program as of September 30, 2025 are as follows (in millions):
| Technology and other |  | Workforce optimization |  | Asset impairments |  | Total
Liability balance as of December 31, 2024 | $ | 17 |  |  | $ | 97 |  |  | $ | — |  |  | $ | 114 |
Charges | 138 |  |  | 91 |  |  | 7 |  |  | 236 |
Cash payments | (124) |  |  | (110) |  |  | — |  |  | (234) |
Foreign currency translation and other | — |  |  | 5 |  |  | — |  |  | 5 |
Non-cash charges | (7) |  |  | (17) |  |  | (7) |  |  | (31) |
Liability balance as of September 30, 2025 | $ | 24 |  |  | $ | 66 |  |  | $ | — |  |  | $ | 90 |
Total costs incurred from inception to date | $ | 278 |  |  | $ | 391 |  |  | $ | 91 |  |  | $ | 760 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.b.2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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