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)20222021
Balance at beginning of period$48 $92 
(+) Accruals75 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)202220212020
Deferred commission expense:
Capitalized$32 $28 $29 
Amortized31 25 19