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Segment Information
 9 Months Ended
Sep. 30, 2024
Segment Reporting [Abstract]  
Segment Information
We have seven industry-based operating segments, which are aggregated into four reportable business segments:
•Financial Services, which consists of the banking and insurance operating segments;
•Health Sciences, which consists of a single operating segment of the same name;
•Products and Resources, which consists of the retail and consumer goods; manufacturing, logistics, energy, and utilities; and travel and hospitality operating segments; and
•Communications, Media and Technology, which consists of a single operating segment of the same name.
Our segments are industry-based, and as such, we report revenue from clients in the segment with which our clients are most closely aligned. Our client partners, account executives and client relationship managers are aligned in accordance with the specific industries they serve. Our CODM evaluates the Company's performance and allocates resources based on segment revenues and operating profit. Segment operating profit is defined as income from operations before unallocated costs. Generally, operating expenses for each operating segment have similar characteristics and are subject to the same factors, pressures and challenges. However, the economic environment and its effects on industries served by the operating segments may affect revenues and operating expenses to differing degrees.
Corporate expenses, expenses related to our NextGen program, a portion of depreciation and amortization and the impact of the settlements of the cash flow hedges are not allocated to individual segments in internal management reports used by the CODM. Accordingly, such expenses are excluded from segment operating profit and are included below as “unallocated costs” and adjusted against our total income from operations. Additionally, we do not disclose assets by segment as a significant portion of the assets is used interchangeably among the segments and the CODM does not review such information.
For revenues by reportable segment and geographic area, see Note 2.
Segment operating profits by reportable segment were as follows for the three and nine months ended September 30:
Three Months Ended
September 30,		Nine Months Ended
September 30,
 (in millions)2024202320242023
Financial Services$344 $283 $905 $862 
Health Sciences331 330 975 1,009 
Products and Resources258 256 717 719 
Communications, Media and Technology158 167 437 464 
Total segment operating profit1,091 1,036 3,034 3,054 
Less: unallocated costs353 350 893 1,089 
Income from operations$738 $686 $2,141 $1,965 
Geographic Area Information
Long-lived assets by geographic area are as follows:
As of
 (in millions)September 30, 2024December 31, 2023
Long-lived Assets: (1)
North America(2)
$332 $335 
Europe76 90 
Rest of World (3)
593 623 
Total$1,001 $1,048 
(1)Long-lived assets include property and equipment, net of accumulated depreciation and amortization.
(2)Substantially all relates to the United States.
(3)Substantially all relates to India.