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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2019
Summary of Changes in the Allowance for Doubtful Accounts | The following table presents the changes in our allowance for doubtful accounts for the periods presented:
|  | December 31, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
|  | (in millions) |
Allowance for doubtful accounts: |  |  |  |  |  |  |  |  |  |  |  |
Balance, beginning of period |  | $ | 21 |  |  | $ | 16 |  |  | $ | 9 |
Charges to earnings |  |  | 11 |  |  |  | 11 |  |  |  | 8 |
Write-offs, net of recoveries and other adjustments |  |  | (7 | ) |  |  | (6 | ) |  |  | (1 | )
Balance, end of period |  | $ | 25 |  |  | $ | 21 |  |  | $ | 16 |
Components of Lease Expense |
|  | Year ended December 31, 2019 |  |
| (in millions) |  |
Operating lease cost (1) |  | $ | 24 |  |
Finance lease cost |  |  |  |  |
Amortization of right-of-use assets (2) |  | $ | 9 |  |
Interest on lease liabilities (3) |  |  | 4 |  |
Total finance lease cost |  | $ | 13 |  |
Sublease income (1) |  |  | (3 | ) |
Total lease cost, net |  | $ | 34 |  |
| (1) | Operating lease costs, net of sublease income, are included within operating expenses in our consolidated statement of operations. During both the years ended December 31, 2018 and 2017, we recorded operating lease expense of $21 million and sublease income of $3 million, in our consolidated statement of operations in accordance with ASC 840.
| (2) | Amount is included in depreciation expense in our consolidated statement of operations. During both the years ended December 31, 2018 and 2017, we recorded depreciation expense of $3 million related to our Headquarters Lease in our consolidated statement of operations in accordance with ASC 840.
| (3) | Amount is included in interest expense in our consolidated statement of operations. During both the years ended December 31, 2018 and 2017, we recorded interest expense of $7 million related to our Headquarters Lease in our consolidated statement of operations in accordance with ASC 840.
Additional Information Related to Leases | Additional information related to our leases is as follows for the periods presented:
| Year ended December 31, 2019 |
Supplemental Cash Flows Information: | (in millions) |
Cash paid for amounts included in the measurement of lease liabilities: |  |  |  |
Operating cash outflows from operating leases |  | $ | 26 |
Operating cash outflows from finance lease |  |  | 4 |
Financing cash outflows from finance lease |  |  | 5 |
Right-of-use assets obtained in exchange for lease liabilities: |  |  |  |
Operating leases (1) |  | $ | 106 |
Finance lease (2) |  |  | 88 |
| (1) | Amount includes operating leases existing on January 1, 2019 of $88 million and those that commenced during the year ended December 31, 2019 of $18 million.
| (2) | Amount represents the finance lease liability arising from obtaining the ROU asset related to our Headquarters Lease, which was recognized upon the adoption of ASC 842 on January 1, 2019.
|  | As of December 31, 2019 |
Weighted-average remaining lease term: |  |  |  |
Operating leases |  | 4.4 years |
Finance lease |  | 11.0 years |
Weighted-average discount rate: |  |  |  |
Operating leases |  |  | 4.11 | %
Finance lease |  |  | 4.49 | %
Summary of Future Lease Payments Under Non-Cancellable Leases | Future lease payments under non-cancelable leases as of December 31, 2019 were as follows:
Year Ending December 31, |  | Operating Leases |  |  | Finance Lease |
|  | (in millions) |
2020 |  | $ | 23 |  |  | $ | 9 |
2021 |  |  | 23 |  |  |  | 10 |
2022 |  |  | 19 |  |  |  | 10 |
2023 |  |  | 13 |  |  |  | 10 |
2024 |  |  | 8 |  |  |  | 10 |
Thereafter |  |  | 6 |  |  |  | 57 |
Total future lease payments |  |  | 92 |  |  |  | 106 |
Less imputed interest |  |  | (8 | ) |  |  | (23 | )
Total lease liabilities |  | $ | 84 |  |  | $ | 83 |
Reported on consolidated balance sheet as of December 31, 2019 | Operating Leases |  |  | Finance Lease |
|  | (in millions) |
Accrued expenses and other current liabilities |  | $ | 20 |  |  | $ | 5 |
Other long-term liabilities |  |  | 64 |  |  |  | 78 |
Total lease liabilities |  | $ | 84 |  |  | $ | 83 |
Future Minimum Commitments Under Our Corporate Headquarters Lease and Other Non-Cancelable Operating Leases | As of December 31, 2018, future minimum lease commitments under our Headquarters Lease and other non-cancelable operating leases for office space with terms of more than one year and contractual sublease income were as follows:
Year |  | Headquarters Lease (1) |  |  | Other Operating Leases |  |  | Sublease Income |  |  | Total Lease Commitments (Net of Sublease Income) |
|  | (in millions) |
2019 |  |  | 9 |  |  | $ | 19 |  |  | $ | (3 | ) |  | $ | 25 |
2020 |  |  | 9 |  |  |  | 18 |  |  |  | (2 | ) |  |  | 25 |
2021 |  |  | 10 |  |  |  | 16 |  |  |  | (2 | ) |  |  | 24 |
2022 |  |  | 10 |  |  |  | 16 |  |  |  | (2 | ) |  |  | 24 |
2023 |  |  | 10 |  |  |  | 9 |  |  |  | — |  |  |  | 19 |
Thereafter |  |  | 67 |  |  |  | 9 |  |  |  | — |  |  |  | 76 |
Total |  | $ | 115 |  |  | $ | 87 |  |  | $ | (9 | ) |  | $ | 193 |
| (1) | Amount includes an $83 million financing obligation in other long-term liabilities on our consolidated balance sheet at December 31, 2018, related to the Headquarters Lease.
Accounting Standards Update 2016-02 |
Adoption of ASC 842 on Unaudited Condensed Consolidated Balance Sheet | The effect on our consolidated balance sheet as of January 1, 2019 from the adoption of ASC 842 is as follows:
|  | Balance at December 31, 2018 |  |  | Adjustments due to ASC 842 |  |  | Balance at January 1, 2019 |
|  | (in millions) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |
Prepaid expenses and other current assets |  | $ | 33 |  |  | $ | (3 | ) |  | $ | 30 |
Property and equipment, net (1) |  |  | 253 |  |  |  | 8 |  |  |  | 261 |
Operating lease right-of-use assets (1) |  |  | — |  |  |  | 75 |  |  |  | 75 |
Deferred income taxes, net |  |  | 27 |  |  |  | (1 | ) |  |  | 26 |
Other long-term assets |  |  | 86 |  |  |  | (2 | ) |  |  | 84 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Accrued expenses and other current liabilities (2) |  |  | 151 |  |  |  | 21 |  |  |  | 172 |
Other long-term liabilities (1) |  |  | 282 |  |  |  | 53 |  |  |  | 335 |
Retained earnings (3) |  | $ | 1,043 |  |  | $ | 3 |  |  | $ | 1,046 |
| (1) | Refer to the below discussion regarding the transition accounting for operating and finance leases upon adoption of ASC 842.
| (2) | This adjustment primarily represents the short-term portion of operating and finance lease obligations recorded upon adoption of ASC 842, discussed below.
| (3) | Represents a cumulative-effect adjustment of $3 million, net of tax to our beginning balance of retained earnings recorded upon adoption of ASC 842.

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