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Description of Business and Significant Accounting Policies (Tables) | 6 Months Ended
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Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Summary of Amounts Capitalized and Amortized | The below table summarizes the amounts capitalized and amortized during the three and six months ended June 30, 2018:
| Three Months Ended June 30, 2018 | Six Months Ended June 30, 2018
(in millions) | Capitalized | Amortized | Capitalized | Amortized
Deferred commission costs | $ | 7 |  | $ | 1 |  | $ | 16 |  | $ | 1 |
Impact of the Adoption of Topic 606 on the Condensed Consolidated Income Statements and Balance Sheets | The impact from the adoption of ASC Topic 606 to our condensed consolidated income statements and balance sheets is as follows:
| Three Months Ended June 30, 2018 | Six Months Ended June 30, 2018
(in millions, except per share data) | As Reported | Balance Using Previous Standard | Increase (Decrease) | As Reported | Balance Using Previous Standard | Increase (Decrease)
Income statement |  |  |  |  |  |
Revenue |  |  |  |  |  |
Professional service revenues | $ | 115 |  | $ | 115 |  | $ | — |  | $ | 244 |  | $ | 242 |  | $ | 2 |
Total revenues | 850 |  | 850 |  | — |  | 1,711 |  | 1,709 |  | 2 |
Expense |  |  |  |  |  |
Sales and marketing expense |  |  |  |  |  |
Commissions expense | 8 |  | 14 |  | (6 | ) | 12 |  | 27 |  | (15 | )
Total expense | 774 |  | 780 |  | (6 | ) | 1,564 |  | 1,579 |  | (15 | )
Income before provision for income taxes | 72 |  | 66 |  | 6 |  | 139 |  | 122 |  | 17 |
Income tax expense | 14 |  | 12 |  | 2 |  | 27 |  | 23 |  | 4 |
Net income | 58 |  | 54 |  | 4 |  | 112 |  | 99 |  | 13 |
Basic earnings per share | 0.82 |  | 0.77 |  | 0.05 |  | 1.59 |  | 1.41 |  | 0.18 |
Diluted earnings per share | $ | 0.80 |  | $ | 0.75 |  | $ | 0.05 |  | $ | 1.55 |  | $ | 1.37 |  | $ | 0.18 |
| June 30, 2018
(in millions) | As reported | Balance Using Previous Standard | Increase (Decrease)
Balance sheet |  |  |
Assets |  |  |
Cash and cash equivalents | $ | 202 |  | $ | 208 |  | $ | (6 | )
Restricted cash, cash equivalents and investments | 629 |  | 623 |  | 6 |
Unbilled revenue (net of advance collections) | 268 |  | 274 |  | (6 | )
Prepaid expenses and other current assets | 37 |  | 29 |  | 8 |
Other assets | 23 |  | 17 |  | 6 |
Liabilities |  |  |  |
Accounts payable and other current liabilities | 39 |  | 43 |  | (4 | )
Deferred income taxes | 70 |  | 68 |  | 2 |
Other liabilities | 16 |  | 20 |  | (4 | )
Equity |  |  |  |
Retained earnings | $ | (302 | ) | $ | (316 | ) | $ | 14 |

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