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Revenues (Notes)
 12 Months Ended
Dec. 31, 2024
Revenues [Abstract]  
Revenue from Contract with Customer [Text Block]
Disaggregation of Revenues

The tables below present disaggregated revenues from contracts with clients by client location, service line and contract type for each of our reportable business segments. We believe this disaggregation best depicts how the nature, amount, timing and uncertainty of revenues and cash flows are affected by industry, market and other economic factors. Our consulting and technology services include consulting, application development, systems integration, quality engineering and assurance services as well as software solutions and related services while our outsourcing services include application maintenance, infrastructure and security as well as business process services. Revenues are attributed to geographic regions based upon client location, which is the client's billing address. Substantially all revenues in the North America region relate to clients in the United States.
Year Ended December 31, 2024
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$5,072 $4,075 $3,272 $2,279 $14,698 
United Kingdom186 572 558 511 1,827 
Continental Europe559 613 605 155 1,932 
Europe - Total745 1,185 1,163 666 3,759 
Rest of World 115 493 347 324 1,279 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Service line:
Consulting and technology services $3,456 $4,022 $3,193 $1,821 $12,492 
Outsourcing services2,476 1,731 1,589 1,448 7,244 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Type of contract:
Time and materials$1,968 $3,188 $1,995 $1,775 $8,926 
Fixed-price2,878 2,384 2,442 1,324 9,028 
Transaction or volume-based1,086 181 345 170 1,782 
Total$5,932 $5,753 $4,782 $3,269 $19,736 
Year Ended December 31, 2023
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,865 $4,091 $3,102 $2,205 $14,263 
United Kingdom167 613 534 571 1,885 
Continental Europe533 605 612 159 1,909 
Europe - Total700 1,218 1,146 730 3,794 
Rest of World 109 500 380 307 1,296 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Service line:
Consulting and technology services $3,238 $3,965 $3,010 $1,751 $11,964 
Outsourcing services2,436 1,844 1,618 1,491 7,389 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Type of contract:
Time and materials$2,004 $3,215 $1,837 $1,832 $8,888 
Fixed-price2,600 2,369 2,435 1,260 8,664 
Transaction or volume-based1,070 225 356 150 1,801 
Total$5,674 $5,809 $4,628 $3,242 $19,353 
Year Ended December 31, 2022
(in millions)HSFSP&RCMTTotal
Revenues
Geography:
North America$4,853 $4,312 $3,078 $2,192 $14,435 
United Kingdom171 599 521 519 1,810 
Continental Europe483 590 585 137 1,795 
Europe - Total654 1,189 1,106 656 3,605 
Rest of World 124 571 382 311 1,388 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Service line:
Consulting and technology services $3,226 $4,207 $3,017 $1,775 $12,225 
Outsourcing services2,405 1,865 1,549 1,384 7,203 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Type of contract:
Time and materials$2,010 $3,516 $1,856 $1,797 $9,179 
Fixed-price2,471 2,265 2,357 1,206 8,299 
Transaction or volume-based1,150 291 353 156 1,950 
Total$5,631 $6,072 $4,566 $3,159 $19,428 
Costs to Fulfill
The following table shows significant movements in the capitalized costs to fulfill:
(in millions)20242023
Beginning balance$245 $265 
Costs capitalized53 67 
Amortization expense(89)(87)
Ending balance$209 $245 
Costs to obtain contracts were immaterial for the periods disclosed.
Contract Balances
The table below shows significant movements in contract assets (current and noncurrent):
(in millions)20242023
Beginning balance$316 $326 
Revenues recognized during the period but not billed358 308 
Amounts reclassified to trade accounts receivable(288)(327)
Amounts acquired in business combinations— 9 
Ending balance$386 $316 
The table below shows significant movements in the deferred revenue balances (current and noncurrent):
(in millions)20242023
Beginning balance$427 $417 
Amounts billed but not recognized as revenues421 406 
Revenues recognized related to the beginning balance of deferred revenue(380)(409)
Amounts acquired in business combinations12 13 
Ending balance$480 $427 
Revenues recognized during the year ended December 31, 2024 for performance obligations satisfied or partially satisfied in previous periods were immaterial.
Remaining Performance Obligations
As of December 31, 2024, the aggregate amount of transaction price allocated to remaining performance obligations, was $4,911 million, of which approximately 35% is expected to be recognized as revenues within 1 year, approximately 55% is expected to be recognized as revenues within 2 years and approximately 90% is expected to be recognized as revenues within 5 years. Disclosure is not required for performance obligations that meet any of the following criteria:
(1)contracts with a duration of one year or less as determined under ASC Topic 606: "Revenue from Contracts with Customers,"
(2)contracts for which we recognize revenues based on the right to invoice for services performed,
(3)variable consideration allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied promise to transfer a distinct good or service that forms part of a single performance obligation in accordance with ASC 606-10-25-14(b), for which the criteria in ASC 606-10-32-40 have been met, or
(4)variable consideration in the form of a sales-based or usage-based royalty promised in exchange for a license of intellectual property.
Many of our performance obligations meet one or more of these exemptions and therefore are not included in the remaining performance obligation amount disclosed above.
Trade Accounts Receivable and Allowance for Credit Losses
The following table presents the activity in the allowance for credit losses for the trade accounts receivable:
(in millions)202420232022
Beginning balance$32 $43 $50 
Credit loss expense (1)
12 12 9 
Write-offs charged against the allowance(18)(23)(16)
Ending balance$26 $32 $43 
(1)Reported in "Selling, general and administrative expenses" in our consolidated statements of operations.