XML 71 R25.htm IDEA: XBRL DOCUMENT
v3.22.4

DESCRIPTION OF BUSINESS AND SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Change in Balance of the Recovery Credit Unsatisfied Performance Obligation | In 2022, we announced a 2022 Credits to benefit our eligible clients, resulting in a $75 million reduction in insurance service revenues. These credits are based on the performance of our insurance costs are recorded as a reduction to insurance services revenues and included in client deposits and other client liabilities on the balance sheet. The change in balance for the liability for credits given back to clients in the form of the past and current Recovery Credits is the following:
(in millions) | 2022 | 2021
Balance at beginning of period | $ | 48 |  | $ | 92 |
(+) Accruals | 75 |  | 42 |
(-) Distributions to clients | (48) |  | (86) |
Balance at end of period | $ | 75 |  | $ | 48 |
Capitalized Contract Cost | The below table summarizes the amounts capitalized and amortized during the years ended December 31, 2022, 2021 and 2020:
| Year Ended December 31,
(in millions) | 2022 | 2021 | 2020
Deferred commission expense: |  |  |
Capitalized | $ | 32 |  | $ | 28 |  | $ | 29 |
Amortized | 31 |  | 25 |  | 19 |

X
- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126905575&loc=SL49131252-203054 + Details
Name: | us-gaap_CapitalizedContractCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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