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Description of Business and Significant Accounting Policies (Tables) | 9 Months Ended
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Sep. 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 nine months ended September 30, 2018:
| Three Months Ended September 30, 2018 | Nine Months Ended September 30, 2018
(in millions) | Capitalized | Amortized | Capitalized | Amortized
Deferred commission costs | $ | 8 |  | $ | 2 |  | $ | 24 |  | $ | 3 |
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 September 30, 2018 | Nine Months Ended September 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 | $ | 119 |  | $ | 120 |  | $ | (1 | ) | $ | 363 |  | $ | 362 |  | $ | 1 |
Total revenues | 875 |  | 876 |  | (1 | ) | 2,586 |  | 2,585 |  | 1 |
Expense |  |  |  |  |  |
Sales and marketing expense |  |  |  |  |  |
Commissions expense | 6 |  | 13 |  | (7 | ) | 17 |  | 38 |  | (21 | )
Total expense | 813 |  | 819 |  | (6 | ) | 2,377 |  | 2,398 |  | (21 | )
Income before provision for income taxes | 60 |  | 55 |  | 5 |  | 199 |  | 177 |  | 22 |
Income tax expense | 9 |  | 8 |  | 1 |  | 36 |  | 31 |  | 5 |
Net income | 51 |  | 47 |  | 4 |  | 163 |  | 146 |  | 17 |
Basic earnings per share | 0.73 |  | 0.68 |  | 0.05 |  | 2.32 |  | 2.09 |  | 0.23 |
Diluted earnings per share | $ | 0.71 |  | $ | 0.66 |  | $ | 0.05 |  | $ | 2.25 |  | $ | 2.03 |  | $ | 0.22 |
| September 30, 2018
(in millions) | As reported | Balance Using Previous Standard | Increase (Decrease)
Balance sheet |  |  |
Assets |  |  |
Cash and cash equivalents | $ | 237 |  | $ | 245 |  | $ | (8 | )
Restricted cash, cash equivalents and investments | 621 |  | 613 |  | 8 |
Unbilled revenue (net of advance collections) | 306 |  | 314 |  | (8 | )
Prepaid expenses and other current assets | 38 |  | 29 |  | 9 |
Other assets | 27 |  | 16 |  | 11 |
Liabilities |  |  |  |
Accounts payable and other current liabilities | 43 |  | 46 |  | (3 | )
Deferred income taxes | 72 |  | 70 |  | 2 |
Other liabilities | 16 |  | 20 |  | (4 | )
Equity |  |  |  |
Retained earnings | $ | (273 | ) | $ | (290 | ) | $ | 17 |

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