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Summary of Significant Accounting Policies Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2018
Accounting Policies [Abstract]  
Redeemable Noncontrolling Interest [Table Text Block]
Changes in amounts attributable to noncontrolling interests are reflected in the Consolidated Statements of Changes in Equity. Changes in amounts attributable to redeemable noncontrolling interests are presented in the following table.
($ in millions)
 
Redeemable noncontrolling interests as of December 31, 2015
$
11.1

Acquisition of redeemable noncontrolling interest (1)
(3.6
)
Net income
0.1

Impact of exchange rate movements
(0.8
)
Redeemable noncontrolling interests as of December 31, 2016
6.8

Acquisition of redeemable noncontrolling interest (1)
(3.5
)
Net loss
(0.1
)
Impact of exchange rate movements
0.6

Redeemable noncontrolling interests as of December 31, 2017
3.8

Acquisition of redeemable noncontrolling interest (1)
(3.8
)
Redeemable noncontrolling interests as of December 31, 2018
$
—


(1) Reflects our redemption of a portion of the redeemable noncontrolling interest related to our 2014 acquisition of Tenzing AB and includes $2.3 million, $1.1 million, and $0.8 million representing the difference between the redemption value and the carrying value of the acquired interest as of December 31, 2018, 2017, and 2016, respectively.
Allowance for Credit Losses on Financing Receivables [Table Text Block]
The following table details the changes in the allowance for uncollectible receivables.
($ in millions)
2018
2017
2016
Allowance as of January 1,
$
51.3

37.1

23.2

Charged to income
18.8

26.3

21.3

Write-off of uncollectible receivables
(13.9
)
(14.2
)
(7.6
)
Reserves acquired from acquisitions
—

—

0.3

Impact of exchange rate movements and other
(4.2
)
2.1

(0.1
)
Allowance as of December 31,
$
52.0

51.3

37.1
Property, Plant and Equipment [Table Text Block]
The following table shows the gross value of major asset categories and the standard depreciable lives, as of December 31, 2018, for each of these asset categories.
 
December 31,
 
($ in millions)
2018
2017
Depreciable Life
Furniture, fixtures and equipment
$
98.7

96.7

3 to 13 years
Computer equipment and software
683.6

635.1

2.5 to 10 years
Leasehold improvements
274.0

260.6

1 to 10 years
Other (1)
99.9

66.4

1 to 30 years
Total
1,156.2

1,058.8

 
Less: Accumulated depreciation
588.3

514.9

 
Net property and equipment
$
567.9

543.9

 

(1) Other includes certain assets, such as land, which are not depreciated.
Schedule of Prospective Adoption of New Accounting Pronouncements [Table Text Block]
The impact of adopting new accounting pronouncements on a retrospective basis to the Consolidated Balance Sheet as of December 31, 2017, and Consolidated Statement of Comprehensive Income for the years ended December 31, 2017 and 2016, were as follows (for impacted financial statement captions):
(in millions)
Original Published
December 31, 2017
Adjustment due to ASC Topic 606
 
As Restated
December 31, 2017
Assets
 
 
 
 
Trade receivables, net of allowances(1)
$
2,118.1

(378.7
)
 
$
1,739.4

Note and other receivables(1)
393.6

(8.3
)
 
385.3

Reimbursable receivables
n/a

1,263.3

 
1,263.3

Short-term contract assets
n/a

178.4

 
178.4

Prepaid & other current assets(2)
257.7

131.4

 
389.1

Long-term receivables
168.6

(3.9
)
 
164.7

Other assets
97.8

57.7

 
155.5

Liabilities and equity
 
 
 
 
Accounts payable and accrued liabilities(1)
$
1,011.6

(18.5
)
 
$
993.1

Reimbursable payables
n/a

1,022.6

 
1,022.6

Accrued compensation & benefits
1,309.0

110.1

 
1,419.1

Short-term contract liabilities and deferred income(1)
158.9

(3.5
)
 
155.4

Other current liabilities(1)
263.8

(7.0
)
 
256.8

Deferred tax liabilities, net
23.9

39.3

 
63.2

Retained earnings
2,552.8

96.2

 
2,649.0

Accumulated other comprehensive (loss) income
(341.8
)
0.7

 
(341.1
)
(1) Adjustments in these captions reflect reclassifications to new financial statement captions, Reimbursable receivables and Reimbursable payables.
(2) Adjustments in this caption reflect an increase to restricted cash held on behalf of clients for contracts now presented on a gross basis.
(in millions)
Original Published
Year ended
December 31, 2017
Adjustment due to ASC Topic 606
Adjustment due to ASU 2017-07
 
As Restated
Year ended
December 31, 2017
Revenue
 
 
 
 
 
Revenue before reimbursements(1)
$
7,932.4

35.0

—

 
$
7,967.4

Reimbursements(1)
n/a

6,485.8

—

 
6,485.8

Total revenue
7,932.4

6,520.8

—

 
14,453.2

Operating expenses
 
 
 
 
 
Compensation and benefits(1)
4,572.2

48.5

1.7

 
4,622.4

Operating, administrative and other(1)
2,625.4

(24.2
)
—

 
2,601.2

Reimbursed expenses(1)
n/a

6,485.8

—

 
6,485.8

Operating income
536.9

10.7

(1.7
)
 
545.9

Other income
—

—

1.7

 
1.7

Provision for income taxes
267.8

(11.5
)
—

 
256.3

Net income
257.3

22.2

—

 
279.5

Basic earnings per common share
$
5.60

0.49

—

 
$
6.09

Diluted earnings per common share
$
5.55

0.48

—

 
$
6.03

(1) Included in "Adjustments due to ASC Topic 606" is $56.8 million representing the reclassification of historical reimbursed expenses and the corresponding reimbursement revenue into new financial statement captions, Reimbursements and Reimbursed expenses.
(in millions)
Original Published
Year ended
December 31, 2016
Adjustment due to ASC Topic 606
Adjustment due to ASU 2017-07
 
As Restated
Year ended
December 31, 2016
Revenue
 
 
 
 
 
Revenue before reimbursements(1)
$
6,803.8

106.8

—

 
$
6,910.6

Reimbursements(1)
n/a

6,080.6

—

 
6,080.6

Total revenue
6,803.8

6,187.4

—

 
12,991.2

Operating expenses
 
 
 
 
 
Compensation and benefits(1)
3,983.1

51.1

6.3

 
4,040.5

Operating, administrative and other(1)
2,169.8

34.3

—

 
2,204.1

Reimbursed expenses(1)
n/a

6,080.6

—

 
6,080.6

Operating income
440.6

21.4

(6.3
)
 
455.7

Other income
13.3

(0.1
)
6.3

 
19.5

Provision for income taxes
108.0

9.8

—

 
117.8

Net income
334.4

11.5

—

 
345.9

Basic earnings per common share
$
7.04

0.25

—

 
$
7.29

Diluted earnings per common share
$
6.98

0.25

—

 
$
7.23

(1) Included in "Adjustments due to ASC Topic 606" is $60.2 million representing the reclassification of historical reimbursed expenses and the corresponding reimbursement revenue into new financial statement captions, Reimbursements and Reimbursed expenses.