XML 136 R80.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Income Taxes (Narrative) (Details) $ in Millions, ₨ in Billions | 3 Months Ended | 12 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Sep. 30, 2022 USD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2016 USD ($) | Dec. 31, 2013 USD ($) | Dec. 31, 2023 INR (₨) | Apr. 30, 2018 INR (₨) | Mar. 31, 2018 INR (₨)
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Income Tax Expense (Benefit) |  | $ 713 | $ 668 | $ 730 |  |  |  |  |
Deposits Assets |  | 403 | 60 |  |  |  |  |  |
Additions for tax positions of prior years |  | 65 | 22 | 65 |  |  |  |  |
Recognition of previously unrecognized income tax benefits related to uncertain tax positions |  | (15) | (33) | (43) |  |  |  |  |
Accrued interest and penalties |  | 35 | 33 |  |  |  |  |  |
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations |  | (15) | (15) | $ (43) |  |  |  |  |
Specific uncertain tax position that was previously unrecognized in our prior year consolidated financial statements [Member] |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Unrecognized Tax Benefits, Reduction Resulting from Lapse of Applicable Statute of Limitations | $ (36) |  |  |  |  |  |  |  |
Long-term investments [Member] |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Restricted Investments |  | 0 | 355 |  |  |  |  |  |
Foreign Tax Jurisdiction |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Net operating loss carryforward |  | 131 |  |  |  |  |  |  |
Domestic Tax Jurisdiction |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Net operating loss carryforward |  | 83 |  |  |  |  |  |  |
2013 India Share Repurchase [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Foreign Earnings Repatriated |  |  |  |  |  | $ 523 |  |  |
2016 India Cash Remittance [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Income Tax Expense (Benefit) |  |  |  |  | $ 135 |  |  |  |
Foreign Earnings Repatriated |  |  |  |  | $ 2,800 |  |  |  |
Income Tax, Disputed Amount |  | $ 386 |  |  |  |  |  |  | ₨ 33
Deposits Assets | ₨ |  |  |  |  |  |  |  | ₨ 5 |
Deposits Assets, Percent Disputed Tax Amount |  |  |  |  |  |  |  | 15.00% |
Restricted Investments |  |  | 355 |  |  |  |  |  |
2016 India Cash Remittance [Member] | Ministry of Finance, India [Member] | Foreign Tax Jurisdiction | Long-term investments [Member] |  |  |  |  |  |  |  |  |
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items] |  |  |  |  |  |  |  |  |
Restricted Investments |  |  | $ 355 |  |  |  | ₨ 30 |  |

X
- Definition Deposits Assets, Percent Disputed Tax Amount + References No definition available. + Details
Name: | ctsh_DepositsAssetsPercentDisputedTaxAmount
Namespace Prefix: | ctsh_
Data Type: | dtr-types1:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Effective Income Tax Rate Reconciliation, Discrete Tax Benefit, Amount + References No definition available. + Details
Name: | ctsh_EffectiveIncomeTaxRateReconciliationDiscreteTaxBenefitAmount
Namespace Prefix: | ctsh_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Income Tax, Disputed Amount + References No definition available. + Details
Name: | ctsh_IncomeTaxDisputedAmount
Namespace Prefix: | ctsh_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Carrying value of amounts transferred to third parties for security purposes that are expected to be returned or applied towards payment in the future. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(17)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_DepositsAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of foreign earnings repatriated from subsidiaries outside the country of domicile. + References No definition available. + Details
Name: | us-gaap_ForeignEarningsRepatriated
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(9)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Subparagraph (a) -SubTopic 20 -Topic 740 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -SubTopic 10 -Topic 235 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Investments which are not defined as or included in marketable (debt, equity, or other) securities whose use is restricted in whole or in part, generally by contractual agreements or regulatory requirements. For use in an unclassified balance sheet. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 45 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477220/954-210-45-4 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 954 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478600/954-210-50-2 + Details
Name: | us-gaap_RestrictedInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (d)(3) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 217 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-217 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15A -Subparagraph (a)(4) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-15A + Details
Name: | us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_ReasonablyPossibleSignificantChangeInUnrecognizedTaxBenefitsByItemAxis=ctsh_SpecificUncertainTaxPositionThatWasPreviouslyUnrecognizedInOurPriorYearConsolidatedFinancialStatementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BalanceSheetLocationAxis=ctsh_LongterminvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ctsh_OnetimeTransactionTypeAxis=ctsh_A2013IndiaShareRepurchaseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityNameAxis=us-gaap_MinistryOfFinanceIndiaMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ctsh_OnetimeTransactionTypeAxis=ctsh_A2016IndiaCashRemittanceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |