XML 42 R17.htm IDEA: XBRL DOCUMENT v3.10.0.1

Description of Business and Significant Accounting Policies (Tables)

9 Months Ended

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

X

- Definition

Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 340
-SubTopic 40
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054

+ Details

Name:	us-gaap_CapitalizedContractCostTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration