v3.25.4
Business Combinations
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Business Combinations Business Combinations
The Company completed several individually immaterial acquisitions during the years ended December 31, 2025 and 2024. The Company’s assessment of fair value, including the valuation of certain acquired intangibles and noncontrolling interests ("NCI"), and the purchase price allocation related to the acquisitions that occurred during the year ended December 31, 2025 is preliminary and subject to change upon completion. Further adjustments, largely related to acquired intangible assets and related deferred taxes, may be necessary as additional information related to the fair values of assets acquired and liabilities assumed is assessed during the measurement period (up to one year from the acquisition date). The Company recorded goodwill from these acquisitions, primarily attributable to assembled workforce, expected synergies and new customer relationships. The fair value of the NCI as of the acquisition date was based on fair value assessments, primarily using an income approach and applying the NCI’s ownership percentage. The condensed consolidated financial statements include the results of the acquisitions subsequent to their respective closing dates. Pro forma information is not presented as pro forma results of operations would not be materially different to the actual results of operations of the Company.
The following table provides certain preliminary financial information for these acquisitions:
Year Ended December 31,
(in millions)20252024
Assets acquired:
Cash and cash equivalents$90 $28 
Accounts receivable137 68 
Other assets85 60 
Goodwill1,279 532 
Other identifiable intangibles777 313 
Liabilities assumed:
Other liabilities(130)(114)
Deferred income taxes, long-term(128)(40)
Net assets acquired (1)(2)
$2,110 $847 
Fair value of noncontrolling interests(3)
126 — 
Fair value of controlling interests acquired$1,984 $847 
(1) Net assets acquired include contingent consideration and deferred purchase price of $66 million and $84 million for the years ended December 31, 2025 and 2024, respectively, and $141 million related to NCI and the net assets of the step acquisition disclosed in (3) below for the year ended December 31, 2025.
(2) During the year ended December 31, 2025, the Company acquired an entity in which it previously held a convertible note instrument of approximately $43 million, and the net assets acquired are included here. As part of the transaction, the Company recorded a gain of approximately $56 million, which is recorded within other income, net, on the accompanying consolidated statements of income.
(3) Includes $8 million for the year ended December 31, 2025, related to a step acquisition through which the Company gained a controlling interest in, and therefore consolidated, an entity in which it previously held an investment in an unconsolidated affiliate. The remaining balance relates to another acquisition with NCI.

The portion of goodwill deductible for income tax purposes was preliminarily assessed as $342 million and $343 million for the years ended December 31, 2025 and 2024, respectively.

The following table provides a summary of the preliminary estimated fair value of certain intangible assets acquired:
Year Ended December 31,
(in millions)Amortization Period20252024
Other identifiable intangibles:
Client relationships9-17years$596 $257 
Software and related assets2-9years121 10 
Backlog1-4years45 28 
Trade names3-5years7 
Databases2years6 
Non-compete agreements2-5years2 
Total Other identifiable intangibles$777 $313