Supplementary Information for Certain Balance Sheet Accounts

6 Months Ended

Jun. 30, 2025

Note 15 — Supplementary Information for Certain Balance Sheet Accounts

Additional details of specific balance sheet accounts are detailed below.

Prepaid and other current assets consist of the following:


	June 30, 2025		December 31, 2024
Prepayments and accrued income	$	112	$	123
Deferred contract costs		87		85
Derivatives and investments		9		1
Deferred compensation plan costs		32		18
Corporate income and other taxes		220		106
Interest receivable		19		3
Earnout receivable		—		750
Short-term note receivable		—		74
Held-to-maturity securities		3		—
Available-for-sale securities		25		—
Other current assets		51		57
Total prepaid and other current assets	$	558	$	1,217

Other non-current assets consist of the following:


	June 30, 2025		December 31, 2024
Prepayments and accrued income	$	18	$	17
Deferred contract costs		164		155
Deferred compensation plan assets		120		111
Deferred tax assets		247		238
Accounts receivable, net		27		18
Investment in associates		97		84
Other investments		86		73
Held-to-maturity securities		47		—
Insurance recovery receivables		85		76
Other non-current assets		43		34
Total other non-current assets	$	934	$	806

Deferred revenue and accrued expenses consist of the following:


	June 30, 2025		December 31, 2024
Accounts payable, accrued liabilities and deferred revenue	$	1,006	$	1,053
Accrued discretionary and incentive compensation		412		835
Accrued vacation		208		154
Accrued 401(k) contributions		33		63
Other employee-related liabilities		67		106
Total deferred revenue and accrued expenses	$	1,726	$	2,211

Provision for liabilities consists of the following:


	June 30, 2025		December 31, 2024
Claims, lawsuits and other proceedings	$	304	$	284
Other provisions		65		57
Total provision for liabilities	$	369	$	341

Other non-current liabilities consist of the following:


	June 30, 2025		December 31, 2024
Deferred and long-term compensation plan liabilities	$	95	$	98
Contingent and deferred consideration on acquisitions		12		8
Liabilities for uncertain tax positions		41		75
Deferred tax liabilities		37		45
Finance leases		—		2
Other non-current liabilities		61		71
Total other non-current liabilities	$	246	$	299